Case Digest (G.R. No. 112745)
Facts:
In Aquilino T. Larin v. Executive Secretary et al. (G.R. No. 112745, October 16, 1997), petitioner Aquilino T. Larin was serving as Assistant Commissioner of the Excise Tax Service of the Bureau of Internal Revenue (BIR) when on September 18, 1992 the Sandiganbayan convicted him of violating Section 268(4) of the National Internal Revenue Code and Section 3(e) of R.A. 3019. His conviction was reported to the President on June 4, 1993, and by Memorandum Order No. 164 of August 25, 1993, an Executive Committee was created to investigate the administrative complaint against him. Petitioner filed his position paper on September 30, 1993, asserting defenses including bar by res judicata, double jeopardy, and lack of jurisdiction. Meanwhile, on October 26, 1993, President Ramos issued Executive Order No. 132 to streamline the BIR, abolishing the Specific Tax Service office petitioner headed. New Assistant Commissioners were appointed on October 27, 1993, excluding petitioner. On DecemCase Digest (G.R. No. 112745)
Facts:
- Background
- Petitioner Aquilino T. Larin was appointed Assistant Commissioner of the Excise Tax Service, Bureau of Internal Revenue (BIR), in January 1987.
- On September 18, 1992, the Sandiganbayan convicted him of violating Section 268(4) of the National Internal Revenue Code and Section 3(e) of R.A. No. 3019 in Criminal Cases Nos. 14208-14209.
- Administrative actions and reorganization
- June 4, 1993 – Acting Finance Secretary reported Larin’s conviction to the President, recommending dismissal for grave misconduct.
- August 25, 1993 – President issued Memorandum Order No. 164 creating an investigative committee (Lagustan, Alejandro, Maza) under the Administrative Code to inquire into the administrative complaint.
- September 17 & 30, 1993 – Committee notified Larin to submit a position paper within seven days; Larin filed his response with supporting documents.
- October 26, 1993 – President issued Executive Order No. 132 streamlining the BIR; abolished the Excise Tax Service and reorganized other offices.
- October 27, 1993 – Ten new BIR Assistant Commissioners were appointed; Larin was excluded.
- December 2, 1993 – Senior Deputy Executive Secretary issued Administrative Order No. 101 finding Larin guilty of grave misconduct and dismissing him with forfeiture of benefits.
- December 13, 1993 – Larin filed a petition directly with the Supreme Court questioning his removal.
- April 17, 1996 – Supreme Court set aside Larin’s Sandiganbayan conviction, ruling his acts were not unlawful.
Issues:
- Who has the power to discipline and remove a presidential appointee who belongs to the Career Executive Service?
- Were the proceedings under Memorandum Order No. 164 conducted in accordance with procedural due process?
- What is the effect of Larin’s criminal acquittal on the administrative charge against him?
- Does the President have the legal authority to reorganize the BIR by issuing Executive Order No. 132?
- Is the reorganization under Executive Order No. 132 tainted with bad faith under R.A. No. 6656?
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)