that on 25 november 2013, or thereabout, in parafiaque...

r~ ,.' •

": Decision 2 S8-16-CRM-1290

dismissed for want of probable cause." In its Joint Order dated August 12,

2016, the Office of the Ombudsman upheld its earlier Resolution.'

Accordingly, Pulmano was charged m an Information which reads as

follows:

That on 25 November 2013, or thereabout, in Parafiaque City,Philippines, and within this Honorable Court's jurisdiction, public officerANTHONY LIM PULMANO, Officer-In-Charge, City Treasurer ofParafiaque City, while in the performance of his official functions, actingwith evident bad faith, manifest partiality, or gross inexcusablenegligence, did then and there willfully, unlawfully and criminally giveunwarranted benefit to Chevy Chase Condominium Owners Association,Inc., (Chevy Chase) a private corporation, by allowing it to avail of thebenefits of a tax amnesty program under Parafiaque City Ordinance No.13-08, Series of 2013, (Ordinance) and reducing its Real Property Tax(RPT) delinquency liability to P4,048,626.40 from the original amount ofP12,892,419.96 more or less, knowing fully well that Chevy Chase failedto comply with the requirements of the Ordinance and that it paid its RPTdeficiency beyond the period provided in the Ordinance, thereby causingundue injury to the government.

CONTRARY TO LAW.4

On December 16, 2016, this Court directed the Bureau of Immigration

and Deportation (BID) to issue a Hold Departure Order against Pulmano.' On

December 19, 2016, a Warrant of Arrest was issued against him."

On January 27, 2017, Pulmano posted his cash bond." Upon arraignment

on April 24, 2017, he pleaded "not guilty."!

During pre-trial, the parties manifested that they would file their Joint

Stipulation of Facts; and they would admit and stipulate all the attending

elements (including documentary exhibits) and all circumstances."

4

5.

6

Id at 5-26.Id. at 29-36.Id. at 1-3.Id. at 126.Id. at 130.Id. at 267.Id. at 339.Id. at 360.

8

9

• Decision 3 S8-16-CRM-1290

As reflected in this Court's Order dated August 29, 2017, pre-trial was

terminated. ID Both parties agreed to dispense with the presentation of their

respective evidence, except legal issues, to determine criminal culpability of the

accused if the check payment made on November 15, 2013 and upon demand

was paid in cash on November 25, 2013 has an effect as if it was a payment for

November 15, 2013, to avail of the tax amnesty.l! The parties were then given

twenty (20) days therefrom to file their respective memoranda.P

In their Joint Stipulation of Facts and Issues, the parties stipulated the

following:

ADMITTED FACTS

1) Whenever referred to, orally or in writing, by the Honorable Court,by the plaintiff and by the witnesses, accused Anthony Lim Pulmanoadmits that he is the same person being referred to in this case.

2) Accused Anthony Lim Pulmano was a public officer holding theposition of City Treasurer-Officer in Charge, Parafiaque City fromOctober 23, 2013 to March 30, 2015.

3) The Sangguniang Panlungsod of Parafiaque City enactedOrdinance No. 13-08 Series of2013, implementing a tax amnesty programeffective August 15,2013 to November 15,2013.

4) Chevy Chase Development Corp. ("Chevy Chase") was qualifiedto avail of the tax benefits under Ordinance No. 13-08 Series of 2013 andwas given a reduced assessment in tax delinquency liabilities amounting toIkl,048,626.40.

5) On October 31, 2013, Chevy Chase Condominium OwnersAssociation Inc. made a partial payment ofP2,082,860.80.

6) Chevy Chase issued six (6) post-dated checks to cover the balanceof PI ,965,765.60.

7) On November 15, 2013, the six (6) post-dated checks issued byChevy Chase were replaced with a single check, which is BDO Check No.0472990 dated November 15, 2013, covering the entire balance ofPl,965,765.60.

8) On November 18, 2013, the City Treasurer's Office of Parafiaquedeposited BDO Check No. 0472990 to its bank account.

10

11

12

Id.Id.Id.

Decision 4 S8-16-CRM-1290

9) On November 21,2013, the City Treasurer's Office of Paranaquelearned that the aforesaid BDO check issued by Chevy Chase wasdishonored due to insufficiency of funds. On the same day, accusedAnthony Lim Pulmano formally notified Chevy Chase of the dishonor ofthe BDO check and the cancellation of payment made by his office. Hefurther informed Chevy Chase that settlement of the check is not anymorecovered by the Tax Amnesty period.

10) On November 25, 2013, Chevy Chase paid the amount bydepositing the PI,965,765.60 balance with the Land Bank of thePhilippines in favor of the City of Parafiaque.

ISSUE

For the prosecution:

Whether or not accused Anthony L. Pulmano gave unwarrantedbenefit to Chevy Chase Condominium Owners Association, Inc., byallowing it to avail of the benefits of a tax amnesty program underParafiaque City Ordinance No. 13-08, Series of 2013 and reducing its realproperty tax delinquency liability to P4,048,626.40 from the originalamount of P 12,892,419.96, knowing fully well that it failed to complywith the requirements of the ordinance and that it paid the real propertydelinquency beyond the period provided in the ordinance.

For the defense:

Whether or not accused Anthony L. Pulmano, as OIC-CityTreasurer of Parafiaque, gave unwarranted benefit to Chevy Chase whenthe latter directly paid to the City of Parafiaque the amount of thedishonored check by depositing the balance of Pl,965,765.60 on 25November 2013 with the bank account of the City of Parafiaque at LandBank of the Philippines.

DOCUMENT ARY EVIDENCE

Prosecution intends to present as its documentary evidence thefollowing:

Exhibit Description Remarks(As to the prosecution's

proposed stipulation on theexistence, authentic [ity]and due execution of the

marked exhibits)"A" Joint Complaint Affidavit

dated June 17, 2014 ofMaritess B. de Asis andReinhard C. Sanchezconsisting of 13 pages.

"B" Office of the CityTreasurer's Statement ofAccount No. 1207000137


./

as of July 2, 2012."C'~ Letter dated October 14, Admitted

2013 re: Arrears in RealEstate Taxes of CrowneBay Tower.

"D" Ordinance No. 13-08 AdmittedSeries of2013.

"'E" Office of the CityTreasurer's Statement ofAccount No. 04017895 asof November 4,2013.

"F" Official Receipt of the AdmittedRepublic of thePhilippines No. 2834717dated October 31, 2013 inthe amount ofP2,082,860.80.

"G" BOO Checks Nos. Admitted0472998, 0472999,0473000, 0485301,0485302 and 0485303 alldated November 15,2013all ill the amount ofP327,627.60.

"H" Check Voucher No.1311C00480, AccountsPayable Voucher No.1311VOOO11,1311VOOO12,1311V000 13,1311VOOOI4, and1311VOOO15 all datedNovember 15,2013.

"I" Letter dated November Admitted14, 2013 re: Arrears inReal Estate Taxes ofChevy ChaseCondominium Owner'sAssociation.

"J" BOO Check No. 472990 Admitteddated November 15,2013ill the amount ofPl,965,765.60 .

"K" Letter dated November Admitted21, 2013 of accusedAnthony L. Pulmano toChevy Chase.

"L" Reserved marking"M" Office of the City

Treasurer's Tax Clearancedated April 1, 2014.

"N" Letter dated March 17, Admitted2014 re: Arrears in RealProperty Taxes of ChevyChase CondominiumOwner's Association, Inc.


"0" Letter dated March 26, Admitted2014, acknowledging thereceipt of the Lettermarked as Exh. "N".

-"P" Service Record of accused Admitted

Anthony L. Pulmano.

The defense intends to present as its documentary evidence the following:

Admitted

Exhibit Description Remarks(As to the defense' s

proposed stipulation on theexistence, authentic [ity]and due execution of the

marked exhibits)"1" Parafiaque City Ordinance

No. 13-08, series of 2013also known as "AnOrdinance Providing forFinancial Relief ThroughTax Holiday for a LimitedPeriod to Owners of RealProperties in the City ofParahaque",

Admitted

'''2'' Minutes of the RegularSession of theSangguniang Panlungsodof Parafiaque City held atthe Session Hall, NewParafiaque LegislativeBuilding on July 25, 2013.

"5"

Letter dated 14 October2013 of City CouncilorMaritess B. De Asis toMs. Juanita M. Alcordo,Office of the CityTreasurer of Parafiaque inthe matter of "Arrears inReal Estate Taxes ofCrowne Bay Tower".---------r-------------------~Official Receipt No.2834717 F, dated 31October 2013 issued toChevy Chase Devt. Corp.for the deposit of RPTpayment for E-002-05125m the amount ofP2,082,860.80.--------------+-------------------~EndorsementMemorandum dated 12November 2013 from Mr.Amold de Castro, OIC-Real Property TaxDivision to Mr. Anthony

"3" Admitted

"4"


Pulmano, OIC- Treasurer'sOffice regarding the six(6) BDO checks of ChevyChase CondominiumOwners Assn., Inc. in theamount ofP,I,965,765.60.

"6" Memorandum dated 13November 2013 ofAnthony Pulmano, OIC-City Treasurer, to Mr.Arnold de Castro, OIC-Real Property TaxDivision, refusingacceptance of the 6 BDOchecks of Chevy ChaseCondominium.

"7" Letter dated 13 November2013 of Arnold de Castro,OIC-Real Property TaxDivision to Chevy ChaseDev. Corp.

"8" Letter dated 14 November2013 of Councilor Tess deAsis to Office of the CityTreasurer of Parafiaque inthe matter of "Arrears inReal Estate Taxes ofChevy ChaseCondominium Owners'Association" .

Admitted

"9" BDO Check No. 0472990,dated 15 November 2013issued by Chevy ChaseCondominium Owners'Assn. Inc. to CityTreasurer of Parafiaque inthe amount ofPl,965,765.60.

Admitted

"10" Official Receipt No.3033327 dated 15November 2013 issued byParafiaque City to ChevyChase Dev. Corp. forBDO Check in the amountofPl,965,765.60.

"11" Memorandum dated 04March 2013 issued byJohn Abrazado, OIC-EDPDivision to Mr. AnthonyPulmano, OIC- Treasurer'sOffice, with attachedReport of Collections andDeposits for 15 November2013.

"12" Letter dated 21 November2013 of Anthony

Admitted

;/1:..:--.-•.••. ' '-'-.' -'1) ";.-.,. 'c'

Decision 8 SB-16-CRM-1290

Land Bank Cash DepositSlip dated 26 November2013 for the amount ofPI,965,765.60 withnotation "replacement fordishonored check".~------+--------------------~Report dated 10 January2014 of AnthonyPulmano, Ole-CityTreasurer, to Hon. EdwinOIivarez and the CityCouncil regarding thecollection under the TaxAmnesty Program ofParafiaque City.

"13"

PuImano, OIC-CityTreasurer, to theManagement of ChevyChase DevelopmentCorp., informing of thereturn of BDO Check No.0472990 due toinsufficiency of funds.

"14"

"15" Letter dated 17 March2014 of Atty. ReinhardSanchez to AnthonyPulmano, OIC-CityTreasurer of Parafiaque, inthe matter of "Arrears inReal Property Taxes ofChevy ChaseCondominium Owners'Association, Inc."

"16" Acknowledgment Letterdated 26 March 2014 ofAnthony L. Pulmanoaddressed to Atty.Reinhard Sanchez.

"17" Memorandum dated 19March 2014 of AnthonyPulmano, OIC-CityTreasurer, to Mr. Amoldde Castro, OIC-RealProperty Tax Division,not to process paymentsor clearances pertaining toChevy ChaseDevelopment Corporationdue to unresolved legalissues.

"18" Letter dated 07 February2014 of Jose Valenzuela,Jr., Property Mgmt.Consultant of ChevyChase CondominiumOwners' Association, Inc.,

Admitted

Admitted


to Arnold de Castro in thematter of "Request for TaxClearancefor 2014".

"19" Letter dated 28 March2014 of Jose Valenzuela,Jr., Property Mgmt.Consultant of ChevyChase CondominiumOwners' Association, Inc.,to Anthony Pulmano mthe matter of "Follow-upfor Tax ClearanceCertificate for 2014".

"20" Memorandum dated 29May 2014 issued by Atty.Rommel Frias, City LegalOfficer II to AnthonyPulmano, OIC-CityTreasurer, regarding thereal property tax paymentof Chevy ChaseDevelopmentCorporation.

"21" Memorandum of AnthonyPulmano, OIC-CityTreasurer, to CouncilorMartiess de Asisfurnishing the latter withthe legal opinion of Atty.Rommel Frias.

"22" COA Audit Report dated31 March 2014 on theaccounts and operations ofParafiaque City for thecalendar year endedDecember 31, 2013.

"23" COA Audit Report dated30 June 2015 on theaccounts and operations ofParafiaque City for thecalendar year endedDecember 31,2014.

"24" Copy of the logbook andthe entries therein.

"25" Citations given toAnthony Pulmano.

"26" Letter dated 17 August2015 of Rodrigo Riola,President of PACT AP toMr. Anthony Pulmano,Vice-President ofPACTAP.

"27" Order dated 10 June 2014of the Office of thePresident in OP-DC CaseNo. 14-E-039 entitled

;.


"Concepcion Blank vs.Councilor Maritess deAsis".

"28" Complaint-Affidavit ofConcepcion Blank againstMaritess de Asis.

"29" Complaint for Sum ofMoney with Claim forDamages, dated 04September 2012 entitled"Chevy ChaseCondominium Owners'Association, Inc. vs. RajabAzzarouq and Maritess deAsis" docketed as CivilCase No. 12-0275 beforeRTC Branch 257,Parafiaque City.

"30" Complaint-Affidavit dated12 April 2011 executed byEmmanuel Walo forEstafa and Falsification ofDocuments againstMaritess de Asis, anddocketed as XV-12-INV-II-D-00809 before theOCP- Parafiaque City.

"31" Complaint-Affidavit dated14 February 2012executed by JoseValenzuela, Jr., for Estafaand Falsification ofDocuments againstMaritess de Asis, anddocketed as XV-12-INV-12-B-00322 before theOCP- Parafiaque City.

"32" Statement of Accountissued by Amold deCastro.

COMMON EXHIBITS

Prosecution Defense"e" "3""D" "I""F" "4""I" "8""J" "9""K" "12""N" "15""0" "16"


In its Memorandum," the prosecution avers that the only issue left in this

case is a question of law. It argues that the effect of payment made by Chevy

Chase on November 26,2013 will not retroact to November 15, 2013, the last

day of the applicability of the Parafiaque City Ordinance No. 13-08 Series of

2013. It maintains that the check payment was not a valid tender of payment

which would qualify Chevy Chase to avail of the tax holiday. It points out that

the check in question was dishonored when it was presented for payment.

Lastly, it submits that compliance with Parafiaque City Ordinance No. 13-08,

Series of 20 13, must be strictly observed.

On the other hand, in his Memorandum, Pulmano asserts that he assumed

the position of Officer-in-Charge of the Office of the City Treasurer, Parafiaque

City on October 23, 2013, when only twenty-three (23) days were left before

the tax amnesty program ended on November 15, 2013. He states that the

prosecution has already categorically admitted that Chevy Chase was qualified

to avail of the tax benefits under the tax amnesty program of Parafiaque City.

He explains that there is no legal proscription on payment of real property tax

through check to cover the tax obligation. He discloses that he immediately

notified Chevy Chase of the dishonor of its check and its consequent non-

entitlement to the benefit under the tax amnesty program, while the latter

replaced the bounced check by depositing its amount in cash directly in the

bank account of the City of Parafiaque. Lastly, he stresses that he did not give

unwarranted benefit to Chevy Chase by allowing it to pay the real property tax

delinquency beyond the period provided in the City Ordinance and, hence,

cannot be held criminally liable for violation of Section 3(e) of R.A. No. 3019.

ANALYSIS AND DISCUSSION

The parties have stipulated that the only Issue left for contention IS

whether accused Pulmano gave unwarranted benefit to Chevy Chase

\3 Id. at 382-396.

. ..' 1 ".,;' ~:.,. , " .


Condominium Owners Association, Inc., when the latter directly paid the

amount of the dishonored check to the City of Parafiaque beyond the period

provided for in the Ordinance.

Under Section 3(e) ofR.A. No. 3019, the element of giving unwarranted

benefits has been defined in Rivera v. People with "unwarranted" meaning

"lacking adequate or official support, unjustified; unauthorized or without

justification or adequate reason."!"

The prosecution posits that Pulmano gave unwarranted benefit to Chevy

Chase when he allowed it to avail of the tax amnesty program despite having

failed to comply with the requirements of the Ordinance. However, among the

parties' stipulated facts is that Chevy Chase Development Corporation was

qualified to avail of the tax benefits under Ordinance No. 13-08 Series of 2013

and was given a reduced assessment in tax delinquency liabilities amounting to

P4,048,626.40. This is binding upon the parties, for as held in Bayas v.

Sandiganbayan: 15

Once validly entered into, stipulations will not be set aside unlessfor good cause. They should be enforced especially when they are notfalse, unreasonable or against good morals and sound public policy.When made before the court, they are conclusive. And the party whovalidly made them can be relieved therefrom only upon a showing ofcollusion, duress, fraud, misrepresentation as to facts, and undueinfluence, or upon a showing of sufficient cause on such terms as willserve justice in a particular case. Moreover, the power to relieve a partyfrom a stipulation validly made lies in the court's sound discretion which,unless exercised with grave abuse, will not be disturbed on appeal. 16

Th s, the entitlement of Chevy Chase to the tax amnesty program cannot be

Even the act of Chevy Chase's payment on November 26, 2013, well

beyond the deadline, cannot be considered as an unwarranted benefit granted by

14

15

16

G.R. Nos. 156577, 156587 and 156749, December 3, 2014,743 SCRA 476, 498.G.R. Nos. 143689-91, November 12,2002,391 SCRA 415.Id. at 423.

.' .Decision 13 SB-16-CRM-1290

Pulmano. In fact, again based on the stipulated facts, upon learning that the

check had been dishonored, he immediately notified Chevy Chase of the same

and informed it that settlement of the check was not covered by the tax amnesty

period. In the face of these undisputed incidents, the Court cannot hold

Pulmano criminally liable for violation of Section 3(e) ofR.A. No. 3019.

WHEREFORE, in light of the foregoing, the Court finds Anthony L.

Pulmano NOT GUILTY of violation of Section 3(e) of Republic Act No. 3019,

as amended. Let the cash bond posted by Pulmano be RETURNED to him

subject to the usual auditing and accounting procedures. The Hold Departure

Order issued by this Court against him dated December 16, 2016 is likewise

CANCELLED.

SO ORDERED.

;'

Associate Justice

WE CONCUR:

",' ..

·-, •.


ATTEST ATION

I attest that the conclusions in the above Decision had been reached in

consultation before the case was assigned to the writer of the opinion of the

Court's Division.

IROZAssociate JusticeChairperson

CERTIFICATION

Pursuant to Section 13, Article VIII of the Constitution and the

Division Chairperson's Attestation, I certify that the conclusions in the above

decision had been reached in consultation before the case was assigned to the

writer of the opinion of the Court's Division.

" t·

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