Title
Ong vs. Sandiganbayan
Case
G.R. No. 126858
Decision Date
Sep 16, 2005
BIR Commissioner Jose Ong faced allegations of amassing properties disproportionate to his income; Ombudsman’s forfeiture petition upheld by Supreme Court.

Case Summary (G.R. No. 126858)

Petitioners

Jose U. Ong, then Commissioner of the Bureau of Internal Revenue, and his spouse Nelly M. Ong, formally impleaded in forfeiture proceedings but not separately investigated by the Ombudsman.

Respondents

The Sandiganbayan, which denied motions to dismiss and for reconsideration, and the Ombudsman, which conducted the preliminary inquiry and initiated petition for forfeiture under Republic Act No. 1379.

Key Dates

• Complaint-Affidavit filed February 4, 1992.
• Ombudsman preliminary inquiry orders: November 18, 1992 and February 11, 1993.
• Sandiganbayan resolutions challenged: August 18, 1994 (denying motion to dismiss) and October 22, 1996 (denying motion for reconsideration).
• Petition for Certiorari filed December 13, 1996.
• Supreme Court decision promulgated September 16, 2005.

Applicable Law

• 1987 Philippine Constitution (article on due process and presumption of innocence).
• Republic Act No. 1379 (Forfeiture of ill-gotten wealth of public officers).
• Republic Act No. 3019 (Anti-Graft and Corrupt Practices Act).
• Republic Act No. 6770 (Ombudsman Act of 1989).
• Rules of Procedure of the Office of the Ombudsman.

Factual Background

Congressman Gillego’s affidavit alleged that Commissioner Ong’s acquisition (five Alabang lots and a Makati lot worth over ₱21 million) was grossly disproportionate to his lawful income (≈₱200,000 per annum). Ong submitted statements of assets, tax returns, bank certificates, an “Acknowledgment of Trust” for brother-in-law transactions, and an analysis of fund sources.

Initiation of Forfeiture Proceedings

The Ombudsman’s Fact-Finding Report recommended forfeiture under RA 1379. A pre-charge inquiry was ordered, with Ong directed to submit evidence of bank loans, retirement benefits, money-market placements, and tax returns for 1987–1991. Instead, Ong sought inhibition of investigators and challenged the order as violating due process.

Preliminary Investigation and Deficiencies

The Ombudsman subpoenaed Allied Bank, SGV & Co., and the BIR for documents. The banks and SGV failed to supply meaningful evidence. Ong was afforded additional time to produce requested documents but did not comply. He later objected that he was not notified of subpoenas or given opportunity to attend clarificatory hearings mandated by Ombudsman procedural rules.

Sandiganbayan Resolutions

• August 18, 1994: Held that forfeiture proceedings under RA 1379 are civil in rem, requiring no preliminary investigation for a spouse formally impleaded (Nelly Ong). The petition adequately stated a cause of action.
• October 22, 1996: Denied reconsideration, but directed the Ombudsman to furnish petitioners with the underlying resolution and allowed five days to file a motion for reconsideration.

Issues Presented

  1. Whether Nelly Ong was entitled to a separate preliminary investigation.
  2. Whether the Ombudsman’s dual role as investigator and prosecutor violated due process or impartiality.
  3. Whether RA 1379 is unconstitutional for vagueness, shifting burden of proof, or infringing Supreme Court rule-making power.

Nature of Forfeiture Proceedings

The Court reaffirmed that RA 1379 proceedings are civil in form but penal in nature. They do not require criminal formalities (arraignment, trial) but afford “a previous inquiry similar to preliminary investigation.”

Right to Preliminary Investigation for Co-respondent

Although RA 1379 explicitly grants prior inquiry only to public officers, the Court held that where conjugal property is affected, a non-officer spouse is entitled to the same procedural safeguards under due process. Nonetheless, because Nelly Ong did not assert any distinct claim to the properties or present separate evidence, any preliminary inquiry in her favor would have been “an empty ceremony.”

Due Process Violations

The Ombudsman failed to notify petitioners of subpoenas issued to third parties and did not serve the resolution directing the forfeiture petition, thus denying petitioners the right to attend clarificatory hearings and to file a timely reconsideration motion under RA 6770. The Sandiganbayan’s second resolution sought to cure these lapses, but petitioners prematurely filed a certiorari petition, waiving their opportunity to invoke the remedy.

Dual Role of the Ombudsman

The Court upheld the Ombudsman’s constitutional mandate to investigate and prosecute cases involving public officers, finding no inherent bias in its dual investigatory and




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