Title
Supreme Court
Ready Form, Inc. vs. Castillon, Jr.
Case
A.C. No. 11774
Decision Date
Mar 21, 2018
Ready Form accused Atty. Castillon of misusing its ITR in a blacklisting petition; SC dismissed the case, ruling he used publicly available SEC financial statements, violating no laws or ethical rules.

Case Summary (A.C. No. 11774)

Factual Antecedents

Ready Form participated in a public bidding by the NPO on October 17, 2008, and subsequently faced suspension due to alleged false financial statements submitted for the years 2006 and 2007. Eastland Printink Corporation filed a Petition for Blacklisting against Ready Form, claiming misrepresentation and other violations, which Atty. Castillon, as Eastland's counsel, signed. The NPO issued a resolution suspending and blacklisting Ready Form for five years, citing falsified documents.

Allegations and Legal Framework

On April 4, 2014, Ready Form lodged a complaint alleging Atty. Castillon’s unlawful use of its ITR violated several provisions, including Sections 4 and 278 of Republic Act No. 8424 (National Internal Revenue Code) and Section 30.1 of the Implementing Rules and Regulations of Republic Act No. 9184 (Government Procurement Reform Act). The allegations suggest that Atty. Castillon misused confidential financial data acquired from the Bureau of Internal Revenue.

Respondent’s Defense

Atty. Castillon denied the allegations, asserting that only Ready Form's publicly available audited financial statements were attached to the Petition for Blacklisting. He refuted claims that he acquired or attached any ITR from Ready Form, maintaining that his documentation complied with legal standards.

Findings of Commissioner

Commissioner Maria Editha A. Go-BiAas, after conducting proceedings, recommended dismissing the case against Atty. Castillon, stating there was no evidentiary support for the claims that he procured or misused the ITR. The IBP Board of Governors adopted these findings, affirming the recommendation for dismissal.

Court’s Ruling

Upon reviewing the matter, the Court aligned with the findings of Commissioner Go-BiAas. The core issue was whether Atty. Castillon violated the law by allegedly attaching Ready Form’s ITR to the Petition. The Court clarified that Atty. Castillon attached only the audited financial statement,

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