09/15/2009 [ tribune.net.ph ]
The Ombudsman yesterday slapped a six months preventive suspension, without pay, against an official of the Land Registration Authority (LRA) and three officials of the Bureau of Internal Revenue (BIR) for allegedly allowing a private party to submit an under-assessed land property, enabling it to pay the incorrect amount in capital gains tax.
Noting that it was "immediately executory," acting Ombudsman Orlando Casimiro directed the Department of Justice (DoJ) and the Department of Finance (DoF) to suspend for six months, without pay, LRA-Caloocan City Register of Deeds head Emmanuel Leonardo and BIR officials Myrna Lou Tabije, Jezzebelle Bercasio and Susana Descallar while they are being investigated for apparently having colluded to commit graft.
The LRA is an attached agency of the DoJ while the BIR is an attached agency of the DoF.
"Considering the strong evidence of guilt against respondents and the fact that the charges against them consist of grave misconduct, dishonesty and conduct prejudicial to the best interest of the service, which may warrant their removal from the service, it is hereby declared that the requirements under Section 24 of Republic Act 6770…would justify placing respondents under preventive suspension, pending (their being subjected to an) administrative investigation for a period of six months, without pay," the Ombudsman said in its 11-page order.
A special task force created by Malacañang headed by Undersecretary Hesiquio Mallilin had filed a case before the Ombudsman against the four government officials after the task force found basis to charge them based on the results of its investigation into their alleged collusion to allow a private party to cheat the government of taxes by submitting an under-assessed land title.
The case stemmed from the submission to the LRA Register of Deeds by a certain Emil Hernandez of documents on the transfer of titles to real estate properties located in Marikina City, including the issuance of Transfer Certificate Title No. 434526.
Based on a Deed of Absolute Sale dated Nov. 11, 2002, a residential land of 190 square meters located in Rosita Ville, Barangay Concepcion, Marikina City was sold by one Ma. Theresa Manahan to the spouses Catherine and Emil Hernandez for P760,000.
That year, the BIR zonal valuation of real properties in an area covering Barangay Concepcion, Marikina was P2,650 per square meter, therefore, the capital gains tax that the Hernandezes should pay was P45,600 (190 square meters multiplied by P2,650). The BIR, however, merely accepted their payment of P22,800, or exactly just half of the supposed amount.
"The discrepancy of the amount of capital gains tax to be paid from the actual amount paid is apparent, obvious and conspicuous that that should have cautioned the BIR that the wrong amount of tax was collected. It is therefore clear that the government was deprived of the amount of P22,800," the Ombudsman pointed out in its order.
Records at the BIR showed that the Certificate Authorizing Registration (CAR) was approved by Bercasio and Tabije, who signed on behalf of Revenue Officer Frederick Capitan.
Descallar, for her part, had verified the signatures on the CAR and Tax Clearance Certificate (TCL), allowing for the registration of the said sale transaction.
Leonardo, who was then assigned in Marikina, still approved, authorized and caused the issuance of a new title (TCT 434526) "knowing fully well that there was under-assessment and underpayment and that the signatory on the CAR and TCL was not Capitan, the authorized Revenue Officer," the Ombudsman said. With a report from PNA
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