MikeLigalig.com

BIR Asst Commissioner, 8 others ordered charged in connection with the Tax Credit Scam
01 July 2011, source: Ombudsman Website

Acting Ombudsman Orlando C. Casimiro ordered the filing of criminal Informations before the Sandiganbayan against Bureau of Internal Revenue (BIR) Assistant Commissioner Lirio A. Cabsaba and eight others for fraudulent issuances and sale of Tax Credit Certificates (TCC).
          Aside from Cabsaba, also ordered charged were Head Revenue Executive Assistant Carolina P. Pineda, Collection Service, Bureau of Internal Revenue (BIR); Angelina L. Gatchalian of the Collection Programs Division, BIR; Executive Director Ernesto Q. Hiansen; Tax Credit Certificate Issuance and Application Division (TCCIAD) Chief Grace Flaminiano; Tax Specialist Imelda Ribas and Clerk III Emelita Tizon from the One Stop Processing Center of the Department of Finance (DOF). Likewise included are private individuals May B. Reyes and Fidel Najera.
          The case was filed before the Office of the Ombudsman by the National Bureau of Investigation represented by former NBI Dir. Nestor M. Mantaring.
          In a 50-page Resolution, probable cause was established against the respondents for three counts of Estafa thru Falsification against Pineda, Reyes and Najera. On the other hand, two counts for Violation of Section 3 (e) of RA 3019 (Anti-Graft and Corrupt Practices Act) were ordered filed against Cabsaba, Pineda, Reyes and Najera. Pineda was likewise ordered charged with additional two counts for violation of Section 3 (h) of RA 3019. On the other hand, Pineda and Gatchalian were charged with two counts of Violation of Section 3 (a) of RA 3019. Finally, two counts for violation of Section 3(e) of RA 3019 were filed against Hiansen, Flaminiano, Ribas and Tizon.
          Records show that the documents which were used to process the issuances of the TCCs were all falsified. The falsification of the documents was primarily intended to consummate the sale of the similarly falsified TCCs to private corporations.  The falsification was used as an instrument to dupe the buyers of the TCCs to part with their money. Thus, the complex crime of Estafa thru Falsification of public documents was clearly committed.
          The Resolution also stated that the fraudulent sale of the TCCs definitely caused undue injury to the government since the supposed revenue that would have been generated by the tax liabilities of the private corporations, were for some time, denied to the government coffers.
          It said the perpetration of this injurious act was made possible thru the separate but concerted efforts of Pineda, Reyes, Najera and Cabsaba. As to  Cabsaba, it was her approval of the transfer application of the TCCs that was the final act that enabled the perfection of the fraudulent transaction. Her hasty approval on the same day, in itself, manifested a semblance of irregularity. Likewise, it was Pineda who personally and actively followed-up the processing of the transfer application.  The injury sustained by the government could likewise be traced through the gross negligence of OSS DOF officials, Hiansen, Flaminiano, Ribas and Tizon for they certified that the fake TCCs were authentic and recommended the approval of their transfer application.

Linkback: https://tubagbohol.mikeligalig.com/index.php?topic=88167.0