BIR employee suspended 4 months for dishonesty

CEBU, Philippines - The Office of the Ombudsman Visayas has ordered the suspension of a collection agent of the Bureau of Internal Revenue after she was found guilty of simple dishonesty.

Collection agent Carmelita Jusay stationed at the BIR office in San Remigio town, Cebu, was meted four months suspension without pay.

Jusay was found guilty of simply dishonesty after she failed to return part of the money she received from complainant Gloriosa Mendoza as payment of the capital gains tax and documentary stamp of the property assigned to her as payment of the complainant’s loan.

Mendoza alleged that on October 8, 2002 Jusay received from her P21,000 as payment of the capital gains tax and documentary stamp but she was not issued an official receipt.

Jusay admitted having received the amount and not having issued receipt but justified that it was because the transaction was not yet completed. According to Jusay, she only issued a temporary receipt until the transaction is perfected.

She explained that Mendoza was indebted to her for the sum of P300,000 including the interest. Mendoza allegedly assigned a parcel of land to pay off her indebtedness. It was however found out that the principal amount loaned by the complainant was only P60,000.

On October 8, 2002, Mendoza’s son delivered P21,000 to her as payment for the capital gains tax and documentary stamp. However Jusay only issued a temporary receipt claiming that the tax payment is not yet due considering that the Deed of Sale was only issued on March 11, 2003.

The records showed that the capital gains tax paid was only P338 while the documentary stamp was P105. Jusay failed to return the excess amount of the P21,000 that Mendoza entrusted to her.

According to the anti-graft office, while the case involves a private transaction the respondent can still be held liable for dishonesty citing a Supreme Court ruling in the case Remolona versus the Civil Service Commission.

However, considering that neither damage nor prejudice was caused to the government the anti-graft office only found Jusay guilty of simple dishonesty.

The Ombudsman has ordered the regional director of the BIR to immediately implement the decision. — Fred P. Languido/BRP (THE FREEMAN)