G.R. No. 257516 - DEPARTMENT OF FINANCE­-REVENUE INTEGRITY PROTECTION SERVICE (DOF-RIPS), VS. OFFICE OF THE OMBUDSMAN, FREDERICKS. LEAÑO, AND JEREMIAS C. LEAÑO,•.D E C I S I O N - Supreme Court E-Library

Ruling

Accordingly, the OMB concluded that the charges of falsification and perjury against Spouses Leaño must also fail. It found that the allegations against them did not amount to a calculated, premeditated, and deliberate intention to misdeclare their properties. The alleged inconsistencies in their SALNs were a mere product of their honest assessment on how to treat the properties subject of Jeremias' arrangement with Josielyn. As such, minor errors in a SALN that do not relate to an attempt to conceal illicit activities should not be punishable. [20] As regards the failure to declare Spouses Leaño's business interest in Framille, the OMB held that the registration with the DTI did not, ipso facto , prove actual business operation. [21] The DOF-RIPS moved for reconsideration of the OMB's Joint Resolution, but the same was also denied in a Joint Order dated February 9, 2021. [22] Hence, this Petition. Issue The sole issue before the Court is whether the OMB committed grave abuse of discretion amounting to lack or excess of jurisdiction in rendering the assailed Joint Resolution and Joint Order. The Court's Ruling After a careful study of the allegations and the records of this case, the Court resolves to dismiss the Petition for failure to establish that the OMB committed grave abuse of discretion amounting to lack or excess of jurisdiction. As a general rule, the Court does not interfere with the OMB's exercise of its investigative and prosecutorial powers, and respects the initiative and independence inherent in said office. [23] In addition, the Court defers to the sound judgment of the OMB in recognition of the fact that a finding of probable cause is an executive determination and a highly factual inquiry which the OMB is best suited to make. [24] Where there is an allegation of grave abuse of discretion, however, the OMB's act cannot escape judicial scrutiny under the Court's own constitutional power and duty. [25] Grave abuse of discretion implies a capricious and whimsical exercise of judgment tantamount to lack of jurisdiction. The OMB's exercise of power must have been done in an arbitrary or despotic manner that must be so patent and gross as to amount to an evasion of positive duty or a virtual refusal to perform the duty enjoined or to act at all in contemplation of law. [26] For certiorari to prosper, mere disagreement with the findings of the OMB is not sufficient. There must be a showing that it conducted its proceedings in such a way that amounted to a virtual refusal to perform a duty under the law. [27] In ascribing grave abuse of discretion against the OMB, the DOF-­RIPS maintains that Spouses Leaño are criminally liable for making false declarations in their SALNs. The DOF-RIPS highlights the tax declarations of the properties of Jeremias and Josielyn, which show that the Montefaro property was under the name of Josielyn, while the Golden Villas property was under the name of Jeremias. Hence, according to the DOF-RIPS, it was un