G.R. No. 240137 - DEPARTMENT OF FINANCE-REVENUE INTEGRITY PROTECTION SERVICE, VS. OFFICE OF THE OMBUDSMAN AND MIRIAM R. CASAYURAN.

Ruling

Accordingly, he cannot be held liable for falsification of public documents. [71] Except for those who serve in an honorary capacity, laborers and casual or temporary workers, [72] every public officer or employee is required to file their SALN pursuant to the Constitution, RA Nos. 3019 and 6713. Thus, Casayuran's position is irrelevant with respect to the requirement of filing a SALN because she must file it so long as she is a public officer or employee. Her position as a Customs Operations Officer III does not give her any specific power or function when it comes to her SALN. She is similarly situated with every other public officer or employee. Hence, it cannot be said that Casayuran took advantage of her position when she failed to declare the Sentra in her SALNs for 2007, 2010, 2011, and 2012. Due to the absence of the element of taking advantage of one's position, there can be no finding of probable cause against Casayuran for violation of Article 171. Likewise, Casayuran cannot be held liable under Article 183 of the RPC. The disclosure of a public officer or employee's properties is required under Sec. 8 of R.A. 6713. Failure to comply with this provision is punishable by imprisonment of five (5) years or a fine not exceeding P5,000.00 or both, at the discretion of the court, under Sec. 11 of R.A. 6713. The same provision provides that "if the violation is punishable by a heavier penalty under another law, he shall be prosecuted under the latter statute." Casayuran may also be held liable for her failure to disclose all her properties in her SALNs for 2007, 2010, 2011, and 2012 under Article 183 of the RPC. Casayuran certified in her SALNs for 2007, 2010, 2011, and 2012 that her properties are limited to those stated in her SALNs even though she also owns the Sentra. Her SALN were required by law and were subscribed and sworn to before a person administering the oath. Article 183 imposes a penalty of arresto mayor in its maximum period to prisión correccional in its minimum, or four (4) months and one (1) day to two (2) years and four (4) months. This is clearly less than the penalty imposed under R.A. 6713. Pursuant to Section 11 of R.A. 6713, Casayuran cannot be prosecuted under Article 183. III. Section 2 of R.A. 1379 Section 2 of R.A. 1379 states: Section 2. Filing of petition . Whenever any public officer or employee has acquired during his incumbency an amount of property which is manifestly out of proportion to his salary as such public officer or employee and to his other lawful income and the income from legitimately acquired property, said property shall be presumed prima facie to have been unlawfully acquired. The Solicitor General, upon complaint by any taxpayer to the city or provincial fiscal who shall conduct a previous inquiry similar to preliminary investigations in criminal cases and shall certify to the Solicitor General that there is reasonable ground to believe that there has been committed a violation of this Act