Title
Department of Fice-Revenue Integrity Protection Service vs. Yambao
Case
G.R. No. 220632
Decision Date
Nov 6, 2019
Customs officer accused of unexplained wealth and SALN violations; Ombudsman dismissed charges, upheld by Supreme Court due to insufficient evidence and lack of grave abuse of discretion.
falsification of public documents
perjury
lifestyle check
A

Case Digest (G.R. No. 220632)

Facts:

  • Parties, petition, and procedural posture
    • The Department of Finance-Revenue Integrity Protection Service (DOF-RIPS) filed a Petition for Certiorari under Rule 65 of the Rules of Court.
    • The petition sought reversal and setting aside of the Office of the Ombudsman’s Joint Resolution and Joint Order.
    • The petition prayed that the Office of the Ombudsman be ordered to file the necessary informations against Edita Cruz Yambao (Yambao).
    • The Office of the Ombudsman dismissed the charges against Yambao in a Joint Resolution dated December 28, 2012.
    • The Office of the Ombudsman denied DOF-RIPS’s Motion for Reconsideration in a Joint Order dated July 20, 2015.
    • DOF-RIPS filed the present petition thereafter.
  • Initiation of the complaint before the Office of the Ombudsman
    • On August 16, 2011, DOF-RIPS filed a Joint Complaint-Affidavit (Complaint) before the Office of the Ombudsman against Yambao.
    • At the time of filing, Yambao served as Customs Operation Officer III at the Bureau of Customs.
    • The Complaint accused Yambao of:
      • falsification of public documents and perjury;
      • violation of Republic Act No. 6713 (Code of Conduct and Ethical Standards for Public Officials and Employees);
      • violation of Republic Act No. 1379.
  • Statutory and institutional basis for DOF-RIPS’s mandate
    • DOF-RIPS was created by Executive Order No. 259, series of 2003.
    • The mandate included conducting lifestyle checks, investigating graft and corruption allegations, and, when warranted, filing corresponding complaints against officials and employees of the Department of Finance and its attached agencies.
  • DOF-RIPS investigation and comparative analysis
    • Pursuant to its mandate, DOF-RIPS investigated Yambao’s lifestyle, assets, and properties acquired during her Bureau of Customs tenure.
    • DOF-RIPS claimed that a comparative analysis of Yambao’s Statements of Assets, Liabilities, and Net Worth (SALNs) and expenditures showed:
      • Yambao did not file her SALNs in 2000 and 2003;
      • she amassed wealth grossly disproportionate to her income;
      • over the years, she made false, misleading, and incomplete SALN statements.
  • Net worth table stated in the Complaint
    • The Complaint presented Yambao’s total net worth from 2004 to 2009 based on assets less liabilities.
    • The Complaint’s table summarized:
      • Real properties (including land and houses in Parañaque with specified values per year);
      • Personal and other properties (including a vehicle value per year, jewelries, appliances, and cash per year);
      • Total assets per year;
      • Liabilities per year, including car loan, personal loan, and a bank loan for housing (with specified values);
      • Computed Total Net Worth (Assets-Liabilities) per year from 2004 to 2009.
  • Ombudsman’s summary of the SALN and lifestyle-related allegations
    • DOF-RIPS, as summarized by the Office of the Ombudsman, alleged the following SALN- and wealth-related circumstances:
      • Yambao acquired, in 1986, a 256 sq./m lot in Better Living Subdivision, Paranaque City, known as an expensive residential community, purchased in cash.
      • DOF-RIPS alleged she financed the 1986 lot through annual earnings of P15,264.00 as Customs Clerk II.
      • In 1987, DOF-RIPS alleged she acquired, through loan, a house worth P200,000.00 with an annual income of P16,027.00.
      • In 1997, DOF-RIPS alleged she purchased a 261 square meters lot in Better Living Subdivision, Paranaque City, despite having four school-age children and an annual salary of P86,988.00.
      • With an annual salary of P215,052.00, DOF-RIPS alleged she bought a house with a two-door apartment amounting to P2,900,000.00.
      • DOF-RIPS alleged she purchased a Lite Ace vehicle worth P500,000.00 in 1993.
      • DOF-RIPS alleged that in 2002, her husband bought a Honda CRV 2.0 Li AT SS metallic with Plate Number XGG-115 worth P950,000.00.
      • DOF-RIPS alleged she bought jewelries and accumulated cash over the years.
      • DOF-RIPS alleged that in her SALN, she declared her house with two-door apartment as having a market value of P3,000,000.00, while a Property Tax Declaration stated a market value of P261,000.00 and assessed value of P52,200.00.
      • DOF-RIPS alleged a deliberate false declaration of the date of purchase of a vehicle to shield and conceal accumulation of unexplained wealth.
      • DOF-RIPS alleged extensive foreign travel:
        • Osaka, Japan in 1999; and
        • San Francisco, United States in 2002.
      • DOF-RIPS alleged that the purpose of the 2002 USA travel was to accompany her minor daughter for medical treatment for a skin problem.
      • DOF-RIPS alleged that despite traveling with two minor children in 2002, Yambao could purchase in cash a luxury vehicle (Honda CRV).
      • DOF-RIPS alleged it was highly irregular for a government employee with a meager salary to afford extensive expenses, considering she had five children.
      • DOF-RIPS alleged that when Yambao traveled to Japan in 1999, she failed to secure necessary travel authority from superiors at the Department of Finance.
      • DOF-RIPS alleged inconsistencies in SALNs about business interest and connection with Arnold L. Cruz Customs Brokerage:
        • In 2001 and 2002, Yambao allegedly declared that her husband, Cesar, was the Operations Manager of the brokerage.
        • In 2005, 2006, and 2007, she allegedly declared Cesar as self-employed.
        • DOF-RIPS alleged that despite those later SALN declarations, the brokerage remained declared as part of business interest.
        • DOF-RIPS alleged that in Yambao’s March 21, 2007 Personal Data Sheet, Cesar was disclosed as employed in customs brokerage contrary to the 2007 SALN claim.
        • DOF-RIPS alleged that in 2008 and 2009 SALNs, Yambao continued to declare Cesar as an employee of the brokerage.
      • DOF-RIPS alleged the brokerage’s connection was questionable because a Business Permit and Licensing Office of the City of Manila verification purportedly showed the brokerage had no permit to operate in Manila from 2006 to present, yet Yambao allegedly declared such business in her 2007, 2008, and 2009 SALNs.
      • DOF-RIPS alleged the SALN inconsistencies supported an inference that Yambao owned the brokerage, in conflict with her duties as Chief of the Assessment Division, DHL Customs Composite Unit, MICP, Bureau of Customs.
      • DOF-RIPS alleged Yambao misdeclared...(Subscriber-Only)

Issues:

  • Whether the Office of the Ombudsman committed grave abuse of discretion in determining that no probable cause existed
    • Whether the Ombudsman gravely abused its discretion in finding that no probable cause exis...(Subscriber-Only)

Ruling:

  • (Subscriber-Only)

Ratio:

  • (Subscriber-Only)
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