Title
Department of Fice-Revenue Integrity Protection Service vs. Office of the Ombudsman
Case
G.R. No. 240137
Decision Date
Sep 9, 2020
A BOC officer faced allegations of acquiring wealth disproportionate to her income, leading to dismissed criminal charges due to prescription but upheld forfeiture proceedings under RA 1379.

Case Summary (G.R. No. 240137)

Applicable Law

The legal context includes Republic Act No. 3019 (Anti-Graft and Corrupt Practices Act), Republic Act No. 6713 (Code of Conduct and Ethical Standards for Public Officials and Employees), and Article 171 and Article 183 of the Revised Penal Code regarding falsification of public documents and perjury. The ruling also concerns Section 2 of R.A. 1379, relating to the forfeiture of unlawfully acquired properties by public officials.

Background Facts

Miriam R. Casayuran was appointed as Clerk II on February 13, 1990. Throughout her tenure, she acquired several properties and vehicles, including a condominium unit, a house and lot in Bulacan, and multiple cars, leading to the issuance of complaints against her for failing to file her Statement of Assets, Liabilities and Net Worth (SALN) and for alleged unreported income exceeding her lawful earnings.

The Ombudsman’s Initial Ruling

On September 30, 2016, the Ombudsman dismissed the complaints against Casayuran, concluding that there was no probable cause or substantial evidence against her. The Ombudsman indicated that the action for failing to file her SALN had already prescribed and declared that the allegations regarding her properties did not amount to unlawful acquisition, as the DOF-RIPS lacked adequate proof of irregularities.

Rationale for Dismissal of SALN Charges

The prescriptive period for filing complaints under R.A. 6713 is eight years. The Ombudsman stated that since the DOF-RIPS filed its complaint over a decade after the alleged violations for 1995, 1997, and 1998, such actions were barred by prescription. Furthermore, the Ombudsman noted that although Casayuran did not file her SALN, there was insufficient evidence to prove she unlawfully acquired the properties in question.

Findings on Property Acquisition

The Ombudsman examined the evidence related to the properties allegedly acquired by Casayuran and established that her income, coupled with loans and other financial sources, sufficiently explained the purchases. Specifically, Casayuran's salary increased significantly during her tenure, enabling her to make substantial purchases, and the DOF-RIPS failed to present evidence proving she did not meet her financial obligations.

Arguments in the Petition

In its petition, the DOF-RIPS contended that the Ombudsman erred in dismissing the charges. They asserted that the prescriptive period should begin from the discovery of the violations and that Casayuran’s allegations of financial ability did not account for her increased expenditures or the lack of reported properties, particularly the significant increase in her asset values compared to her declared income.

Court’s Rulings on Criminal Charges

The court agreed with the Ombudsman’s dismissal of the charges under R.A. 6713 and R.A. 3019 due to the expiration

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