Title
IN RE: Republic vs. Co Keng
Case
G.R. No. 19829
Decision Date
Jul 30, 1966
Francisco Co Keng’s naturalization was revoked due to fraudulent misrepresentation of residence and habitual tax evasion, demonstrating a lack of good moral character required for citizenship.
A

Case Summary (G.R. No. 184603)

Background of the Petition

Francisco Co Keng, a merchant with an alleged annual income of P18,000.00, claimed to be a resident of Manila when applying for Philippine citizenship. He was born in Amoy, China, on August 26, 1920, and is married with two children. The court initially granted his petition for naturalization on October 31, 1956. Co Keng took the oath of allegiance as a citizen on December 29, 1958, with no objection from the government at that time.

Solicitor General’s Motion for Cancellation

On March 7, 1961, the Solicitor General sought the cancellation of Co Keng’s certificate, asserting that it was obtained through fraudulent representations. The Solicitor General contended that Co Keng misrepresented his residence by claiming he lived at No. 428 Sto. Cristo, Manila, when in actuality he resided at No. 28, 12th Street, Broadway, Quezon City. Furthermore, he was accused of failing to report true income and engaging in activities harmful to the country's economic interests.

Court Proceedings and Initial Decision

The trial court heard the Solicitor General’s motion but denied it on December 11, 1961. This prompted the appeal to a higher court, wherein the government alleged that Co Keng’s application included false claims regarding his residency and qualifications for citizenship.

Evidence Presented

To substantiate the claims of fraud, the Solicitor General presented various public documents indicating Co Keng's residence at the Quezon City address, including a verified petition relating to his father's estate, birth certificates of his children, tax declarations, and corporate documents. Co Keng provided explanations for these documents, claiming mistakes regarding the reported place of residence and attempting to distinguish between "residence" and "address."

Analysis of Co Keng’s Claims

Despite Co Keng's defense, the higher court highlighted that the documents explicitly required him to declare all actual places of residence, not merely legal addresses. The court found that Co Keng had two known residences and emphasized that his failure to accurately disclose his residential history was non-compliant with the legal requirement. The alleged "mistakes" were viewed with skepticism, particularly since similar inaccuracies recurred over time.

Tax Evasion as a Disqualification

In addition to residency issues, the court examined Co Keng’s tax returns from 1948 to 1957, which revealed underreported income. Although different revenue examiners reported variances in tax deficiencies, they collectively confirmed discrepancies, including Co Keng's failure t

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