Grave
Misconduct and Dishonesty
(Misappropriation of revenue collection/shortage in revenue
collections)
Facts:
A revenue officer was audited/examined for the period January
1997 to September 1998 by Regional Office Fiscal Examiners
and it was ascertained that he incurred a shortage in his
revenue collections in the total amount of P1,204,909.16
based on the Audit Report, giving rise to the indubitable
presumption that he misappropriated the said amount to his
own personal benefit and gain.
Issue:
Whether or not the respondent was guilty of Grave Misconduct
and Dishonesty.
Held:
In the Audit Report of the Fiscal Examiners, inconsistencies
were discovered in the respondent's cash book particularly
on his alleged remittances with that of the records of the
National Treasury. Respondent also failed to present the
pertinent documents to facilitate the audit work of the
Fiscal Examiners. Although he made remittances and submitted
a List of Validated Remittances supported by the Land Bank
of the Philippines deposit slips, the facts remains that
the respondent still had a shortage of P660,312.29 after
depositing P544,596.87. The Audit Report of the Finance
Division constitute substantial evidence that indeed, the
respondent misappropriated the said amount for his personal
benefit and gain, an act tantamount to Grave Misconduct
and Dishonesty. Respondent is guilty of the charge and meted
the penalty of dismissal from the revenue services.
Grave Misconduct
and Dishonesty
Facts:
A Revenue Officer assisted a taxpayer in computing capital
gains and documentary stamp taxes due from the sale of real
property. The amount of P427,680.00 and 106,920.00 were
paid for the capital gains and document stamps, respectively.
After one week, Revenue Officer told the taxpayer that an
additional amount for deficiency taxes is needed before
the Certificate Authorizing Registration (CAR). The taxpayer
and Revenue Officer agreed on the amount of P40,000.00 but
no receipt will be issued. On June 21, 2001 and at about
2:00pm while inside the BIR office, respondent was arrested
by members of Criminal Investigation Division group in an
entrapment operation, after receiving from the taxpayer
a white envelope containing P40,000.00 earlier dusted with
ultraviolet powder.
Issue:
Whether or not respondent is guilty of Grave Misconduct
and Dishonesty
Held:
Respondent is guilty as charged and meted the penalty of
dismissal from the revenue service. The complaint positively
identified that it was respondent who demanded from him
the amount of P40,000.00 right after the entrapment operation
of the officers of the CID-NVR-CIDG, Camp Crame, Quezon
City. The PNP-CLG Report revealed that Respondent is positive
of the presence of bright ultra-violet fluorescent powder
on both hands.
Violation of
Reasonable Office Rules and Regulations
(Attendance in Flag Ceremony every Monday morning)
Facts:
A Computer Operator and a Revenue Officer were charged with
Violation of Reasonable Office Rules and Regulations regarding
attendance to weekly flag ceremony. The said revenue personnel
failed to attend the weekly flag ceremony held every Monday
morning for the months of February, March and April 2004.
Several warning letters were given for them to attend the
flag ceremony yet, they still failed despite a Memorandum
given to them by the Regional Director.
Issue:
Whether or not the respondents were guilty of violation
of reasonable office rules and regulation
Held:
The respondents were guilty of habitual non-attendance of
the weekly flag ceremony. The records undisputedly show
that they failed to attend the flag ceremony as evidenced
by the Logbook of Attendance to the Flag Ceremony. The Warning
Letters and Memorandum of the Regional Director. Non-attendance
to the weekly flag ceremony is a violation of Memorandum
Order No. 6-2002 dated March 7, 2002. Both of them were
given the penalty of reprimand as provided in Sec. 52 (C)
(3) of the Uniform Rules on Administrative Cases in the
Civil Service.
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