A.M. No. 60-MJ - Valle vs. Esguerra

Plaintiff-Appellee: People of the Philippines; Accused-Appellant: Antonio M. Talaue (Municipal Mayor of Sto. Tomas, Isabela); Co-accused: Efren C. Guiyab (Municipal Treasurer, deceased), Florante A. Galasinao (Municipal Accountant and Acting Treasurer).
Information (circa March 1, 2006) charges them under Section 52(g) in relation to Section 6(b) of R.A. No. 8291 for willfully failing to remit P22,436,546.10 in GSIS premium contributions covering January 1997–January 2004 within thirty days from demand.

Araceli A. Santos, GSIS Branch Manager, testified via judicial affidavit and subpoenaed documents (Statement of Account; Notice on Past Due Compulsory Premiums of October 27, 2016; collection letters; MOA dated November 19, 2008) establishing non-remittance of P22,436,546.10 inclusive of interests.
Santos explained legal obligations: head of office approves disbursements; treasurer has custody of funds; accountant ensures availability of funds; notices addressed to the Mayor.

Florante A. Galasinao (Municipal Accountant/Acting Treasurer 1993–2017) claimed duties limited to computing deductions and preparing vouchers, with remittance resting on the treasurer; asserted documentary records were destroyed by Typhoon Jack (October 2010); relied on MOA to treat obligation as loan, not unpaid remittance.
Antonio M. Talaue (Mayor 1988–1998, 2001–2010)

Alleged a P5 million budget decrease in 1997 due to DBM withholding; instructed inquiries with DBM and GSIS; believed DBM would continue remittances on behalf of the municipality; no written proof of instructions; records destroyed by typhoon.
Upon reelection (2001–2004), instructed the treasurer to reconcile and settle GSIS obligations—no formal arrangements until 2004. GSIS sued in 2006 (Pasay RTC Civil Case No. 06-0407-CFM); partial payments made 2007–2009; MOA approved January 7, 2009; execution writ issued March 31, 2011. Presented partial official receipts but GSIS account remained at P22,436,546.10 arrears.

Acquitted Galasinao for reasonable doubt; convicted Talaue of violating Section 52(g) in relation to Section 6(b) of R.A. No. 8291.
Sentence: indeterminate imprisonment of 3–5 years, P20,000 fine, absolute perpetual disqualification from public office and from practicing licensed professions.

Mere failure to remit is not criminal without proof of intent; mens rea required.
His efforts to settle obligations were ignored; non-intentional failure.
Wrongful reliance on treasurer; head of office should not be automatically liable.
Failure to apply the Arias doctrine on reliance.
Perpetual disqualification penalty unconstitutional in absence of mens rea.

People’s Position: Wrong mode of appeal; even on merits, conviction is proper; Arias and Magsuci inapplicable.

Did appellant avail of the correct mode of appeal from a Sandiganbayan decision in its original jurisdiction?
Was appellant guilty beyond reasonable doubt of failure, refusal, or delay to remit GSIS premium contributions under Section 52(g) in relation to Section 6(b) of R.A. No. 8291?