Title
Social Security System vs. Department of Justice
Case
G.R. No. 158131
Decision Date
Aug 8, 2007
SSS sued SENCOR directors for non-remittance of employee contributions. Settlement offers failed; SC ruled novation inapplicable, reinstating criminal charges due to public interest in SSS obligations.

Case Summary (G.R. No. 158131)

Factual Background

SENCOR was covered by RA 1161, as amended by RA 8282. Section 22 required employers to remit monthly contributions representing both the employer’s and employees’ shares. In 1998, the SSS filed with the Pasay City Prosecutor’s Office a complaint (docketed as I.S. No. 98-L-1534) against the respondents and five other individuals for SENCOR’s non-payment of contributions amounting to P6,936,435.80 for the period January 1991 to May 1997.

To settle the asserted liability, respondent Martels offered to assign to the SSS a parcel of land in Tagaytay City covered by Transfer Certificate of Title No. 26340 under respondent Martels’ name. The SSS accepted the offer subject to the condition that respondent Martels would settle the obligation either by way of dacion en pago or through cash settlement within a reasonable time. On that basis, the SSS withdrew the complaint but reserved the right to revive it if no settlement was reached. The Pasay City Prosecutor’s Office then dismissed I.S. No. 98-L-1534.

In December 2001, respondent Jose V. Martel offered, in lieu of the Tagaytay City property, computer-related services. The records did not show whether the SSS accepted this new proposal. On 7 December 2001, the SSS filed another complaint with the Pasay City Prosecutor’s Office (docketed as I.S. No. 00-L-7142) against respondent Martels and the same co-accused for non-remittance of contributions from February 1991 to October 2000, amounting to P21,148,258.30.

In their counter-affidavit, respondent Martels asserted that the SSS was estopped from criminally prosecuting them because, by accepting the Tagaytay property offer, it allegedly converted their liability into a mere debtor-creditor relationship through novation.

Pasay City Prosecutor’s Resolution and the Filing of the Information

In a Resolution dated 28 February 2001, Pasay City Assistant Prosecutor Artemio Puti found probable cause to indict the respondents for violation of Section 22(a) and (b) in relation to Section 28(e) of RA 1161, as amended by RA 8282. Prosecutor Puti rejected the novation theory, reasoning that (a) any criminal liability of SENCOR had already been consummated before respondent Martels’ offer to pay; and (b) the dacion en pago involving the Tagaytay City property never materialized. Prosecutor Puti also noted that respondent Martels did not dispute SENCOR’s failure to remit contributions for the covered period.

Consequently, the Pasay City Prosecutor’s Office filed with the Regional Trial Court of Pasay City the corresponding Information docketed as Criminal Case No. 01-0517.

Appeal to the DOJ and the DOJ’s Dismissal

Respondent Martels appealed to the DOJ. In a Resolution dated 18 May 2001, DOJ Undersecretary Manuel A.J. Teehankee granted the appeal, set aside Prosecutor Puti’s resolution, and ordered the withdrawal of the Information. The DOJ held that respondent Martels and the SSS entered into a compromise agreement before the filing of the Information in Criminal Case No. 01-0517, and that such compromise allegedly “negated” the criminal liability.

The DOJ reasoned that the dismissal of I.S. No. 98-L-1534 constituted the compromise in which the SSS agreed to respondents’ mode of settlement through dacion en pago. It further considered the original relationship as having been converted into an ordinary creditor-debtor relationship, extinguishing the original obligation by a new one. The DOJ characterized the later complaint as a mere refiling of the already compromised complaint. It also cited efforts purportedly undertaken by respondents toward implementing the dacion en pago, and it treated respondents’ subsequent offer of computer-related services as consistent with the parties’ attempts to comply.

The DOJ invoked the principle derived from jurisprudence that while novation does not extinguish criminal liability, the rule applied only after the criminal information is already filed in court; before that stage, the new relation between the parties could negate criminal liability.

Petitioner moved for reconsideration, but the DOJ denied it in a Resolution dated 20 September 2001.

Court of Appeals Proceedings

Petitioner filed a petition for certiorari with the Court of Appeals. In its Decision dated 17 October 2002, the Court of Appeals affirmed the DOJ and dismissed petitioner’s petition. It reasoned that the DOJ properly exercised its authority to review the prosecutor’s rulings and that it did not act with grave abuse of discretion. The appellate court also stated, in substance, that the determination of probable cause should be left to the DOJ as reviewer of the public prosecutor’s findings, and it suggested that the judiciary should not assume the prosecutorial function.

Petitioner’s motion for reconsideration was denied in a Resolution dated 5 May 2003, prompting the present Supreme Court petition.

The Parties’ Contentions on the Supreme Court Petition

Petitioner argued that the Court of Appeals erred in affirming the DOJ because: first, respondent Martels were charged under a special law in the nature of a public-interest offense, not under ordinary criminal fraud concepts; second, petitioner did not agree to settle respondent Martels’ criminal liability; and third, novation negates only civil liability and not criminal liability.

Respondent Martels countered that the DOJ correctly applied novation because they allegedly settled SENCOR’s liability. They also claimed that, as of the filing of the comment, they had already paid P17,887,442.54 of the claimed liability.

In reply, petitioner contended that respondent Martels attempted to settle through dacion en pago but no payment took place, as shown by the later alternative offer of computer-related services instead of assigning the Tagaytay realty. Petitioner further asserted that respondent Martels’ partial payment did not bar the prosecution.

The Issue

The Supreme Court framed the issue as whether the concept of novation abated the prosecution of respondent Martels for violation of Section 22(a) and (b) in relation to Section 28(e) of RA 1161, as amended.

Legal Basis and Reasoning: Novation in Criminal Cases

The Court ruled in the negative. It began by defining novation as a civil law concept involving the modification or extinguishment of obligations through a new contract, which may (among others) change the object or principal condition, substitute the debtor, or subrogate a third person.

The Court acknowledged that it had recognized a limited application of the novation theory in criminal cases in People v. Nery, where it observed that although novation was not among the Revised Penal Code’s recognized means to extinguish criminal liability, it could prevent the rise of criminal liability or cast doubt on the true nature of the original basic transaction, provided the novation took place before the filing of the Information with the trial court. The Court reiterated the reasoning from People v. Nery that once authorities instituted action in court, the offended party could no longer divest the prosecution’s power to exact criminal liability because the crime was an offense against the state.

The Court emphasized that the party invoking novation must prove that the new contract actually took effect. It then held that the facts of the present case negated novation’s application.

First, there was no original contractual relation between the SSS and the accused that could be replaced by a new contract. The Court reasoned that the relationship between SENCOR and the SSS was defined by law—RA 1161, as amended—requiring employers to remit contributions under pain of criminal prosecution. Unless Congress enacted a further amendment giving employers a chance to settle overdue contributions to prevent prosecution, the parties could not alter the nature of their relationship or the statutory consequences of non-payment through private agreements. The Court underscored that the indispensability of a prior contractual relation between the complainant and accused as a requisite for novation was underscored in People v. Tanjutco.

In applying that logic, the Court distinguished the present case from scenarios where a bilateral agreement existed and could be modified by the parties. It observed that what occurred here was essentially an employer’s failure to pay contributions mandated by statute.

Second, the alleged settlement through assignment of the Tagaytay property never materialized. The Court pointed to the conditional acceptance by the SSS of respondent Martels’ offer in 1998, which required settlement through dacion en pago or cash settlement within a reasonable time. The condition was not fulfilled even years later. The Court also noted that respondent Martels changed the terms by offering computer-related services instead of assigning the real property. Respondent Martels explained this alternative offer as a response to alleged delays in processing papers for the Tagaytay property, but the Court treated these circumstances as preparatory steps toward actual payment, not fulfillment of the promised settlement.

The Court then held that any payment respondent Martels might have made only affected civil liability, if any, and did not extinguish or negate criminal liability under Section 22(a) and (b) in relation to Section 28(e) of RA 1161, as amended. It further noted that the existence of probable cause was beyond doubt because respondent Martels did not dispute SENCOR’s non-remittance for the period covering February 1991 to October 2000, consistent with the Pasay City Prosecutor’s findings.

Judicial Review Over Prosecutors and Probable Cause

The Court addressed the Court of Appeals’ view that courts should not determine probable cause and that such inquiry should be left to the DOJ. It held that this was a misstatement of law. The Court recognized that both it and the Court of Appeals have the power to revi

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