Case Digest (G.R. No. 247490)
Facts:
In Alfredo L. Azarcon vs. Sandiganbayan, G.R. No. 116033, decided on February 26, 1997 under the 1987 Constitution, petitioner Alfredo L. Azarcon, a private earth‐moving contractor for PICOP in Mangagoy, Surigao del Sur, was ordered by the Bureau of Internal Revenue (BIR) on May 25, 1983 to hold as custodian an Isuzu dump truck owned by delinquent taxpayer Jaime Ancla. On June 17, 1985, Azarcon signed a “Receipt for Goods, Articles, and Things Seized,” obligating him to preserve and surrender the vehicle on demand. In August 1985, Ancla secretly withdrew the truck from Azarcon’s custody. Although Azarcon informed both PICOP and the BIR and offered to relinquish his custodial duties, the BIR’s Regional Director insisted he remained liable. More than a year later, on January 22, 1988, the BIR filed a complaint with the Sandiganbayan, and after a preliminary investigation, an Information was lodged on January 12, 1990 charging Azarcon and Ancla with malversation of public funds undCase Digest (G.R. No. 247490)
Facts:
- Parties and Background
- Alfredo L. Azarcon owned and operated an earth-moving business contracted by Paper Industries Corporation of the Philippines (PICOP) at Mangagoy, Surigao del Sur.
- He occasionally engaged subcontractors, notably Jaime Ancla, whose trucks were left on Azarcon’s premises.
- BIR Distraint and Custody
- On May 25, 1983, the Bureau of Internal Revenue (BIR) issued a Warrant of Distraint and Garnishment against Ancla’s property, commanding transfer of an Isuzu dump truck in Azarcon’s possession.
- On June 17, 1985, Azarcon signed a “Receipt for Goods, Articles, and Things Seized,” obligating him to preserve and deliver the truck on demand of the BIR or any court.
- In November 1985, Azarcon informed the BIR he relinquished custody after Ancla “surreptitiously withdrew” the truck; PICOP security intervention failed to recover it.
- Administrative Correspondence and Criminal Complaint
- In May 1986, BIR Regional Director Batausa held Azarcon responsible for non-delivery of the seized truck.
- Despite a progress report in June 1986 recommending re-garnishment, no further distraint was effected. Instead, Batausa filed a letter-complaint against Azarcon and Ancla in January 1988.
- A preliminary investigation was conducted in August 1988; an Information for malversation under Articles 217 and 222 of the Revised Penal Code was filed January 12, 1990.
- Proceedings Below
- Azarcon moved for reinvestigation (granted May 1991), for dismissal (denied May 1992), and demurrer to evidence (denied November 1992).
- The Sandiganbayan convicted Azarcon on March 8, 1994, sentencing him to 10 years & 1 day to 17 years & 4 months’ imprisonment, a fine of P80,831.59, special perpetual disqualification, indemnity payment, and costs.
- His motion for new trial or reconsideration was denied December 2, 1994, prompting this petition.
Issues:
- Jurisdiction of the Sandiganbayan
- Whether the Sandiganbayan has jurisdiction over a private individual charged with malversation of public funds.
- Whether designation as custodian of distrained property by the BIR renders the custodian a public officer subject to Sandiganbayan jurisdiction.
- Validity of Charge and Procedural Compliance
- Whether the government proved ownership of the distrained vehicle by Ancla.
- Whether the NIRC’s distraint and disposition procedures were complied with, and if failure affects validity of the garnishment.
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)