Ex-BIR chief cleared in SALN mess

The decision of the Supreme Court exonerating a district officer of the Bureau of Internal Revenue for allegedly filing false Statement of Assets and Liabilities (SALN) has vindicated a veteran tax collector.

Lawyer and Certified Public Accountant (CPA) Estrella Villanueva-Martinez of Calape, Daanbantayan in northern Cebu claimed that she was the one who prepared the SALN of Baguio City Revenue District Officer Amado Navarro.

Martinez said Navarro was the most competent revenue district officer in BIR Region No. 2 in Cordillera Administrative Region under her as regional director in 2002.

A retired BIR collector for 32 years, Martinez is the author of a book, “Matuwid Na SALN.”

The high tribunal reversed the resolution of the Court of Appeals dismissing Navarro from service after he was found guilty of dishonesty, grave misconduct and graft for allegedly submitting a false SALN.

He also meted the accessory penalties of permanent disqualification from holding public office and forfeiture of retirement benefits in the charges filed by the Office of the Ombudsman based on the information supplied by the Revenue Integrity Protection Service (RIPS) of the Department of Finance.

RIPS, tasked with the investigation of graft and corrupt practices of personnel of agencies attached to the DOF, accused Navarro of not disclosing all his assets in his SALN and filing generalized information.

“The mainspring of injustice to government officials is always gross ignorance of the SALN laws by their implementers,” said Martinez.

Martinez urged public officials particularly in Cebu to let a CPA prepares their SALN to avoid errors and charges.

The SC stated that “Navarro’s lumping of his properties in his SALN starting in the year 1998 did not, per se, amount to making untruthful statement,” adding that “a mere misdeclaration in the SALN does not automatically amount to dishonesty.”

It said the RIPS could have directed Navarro to correct his SALN pursuant to a provision in the anti-graft law, or given the opportunity to explain the discrepancies.

“If the explanation is verifiable his assets cannot be considered unexplained wealth or illegally acquired…where the source of undisclosed wealth can be properly accounted for, then it is explained wealth which the law does not penalize,” the court stated.

Martinez added that other government officials and employees outside the DOF who are also facing the same charges before the Ombudsman and the courts would welcome the SC decision, saying it will guide graft investigators on how to audit SALN which is just a balance sheet and can be changed or amended at the end of the year under accounting principle.