MANILA, Philippines - The Court of Appeals reversed and set aside a ruling by the Office of the Ombudsman that found Bureau of Internal Revenue (BIR) assistant commissioner Zenaida Chang guilty of accumulating unexplained wealth.
In a 25-page decision released yesterday, the CA’s Special Third Division said it granted the petition for review of the ombudsman’s decision filed by Chang, who was in charge of the BIR’s financial and administrative services, including budget and procurement, until she was ordered dismissed from government service last March for grave misconduct and violating Republic Act 6713, the code of conduct and ethical standards for public officials and employees.
Chang named Romulado Dolores, Felizardo Belga, Themis Vargas, Virman Sayang-od, Agapito Guarin and Ismael Leonor of the Department of Finance-Revenue Integrity Protection Service (DOF-RIPS) in her petition for review.
The CA said that “in the absence of independent substantial evidence” against Chang, she “cannot be held liable for gross neglect of duty, serious dishonesty or any other charge” and it was a “grave error” for the ombudsman to have ordered her dismissal from service.
A Civil Service Commission circular states that the highest penalty for first-time infractions should be a six-month suspension.
Records show that on Dec. 2, 2009, the DOF-RIPS filed a joint affidavit-complaint with the ombudsman against Chang, accusing her of allegedly accumulating real properties and expensive vehicles.
Chang said the houses and vehicles were in her name and that of her husband, Symond, and their combined incomes, various loans and property swaps were sufficient to acquire the properties.
In her counter-affidavit, Chang denied building “three luxurious houses” during her tenure with the BIR. She explained that the only structure within the fence of her residence on Tahimik street in Felville Subdivision are the main house and a garage.
She said the property straddles the adjacent subdivisions of Felville and Goldridge, and her garage is on the Goldridge side. Her claim was supported by Ignacio Hernandez, chairman of Barangay Sta. Cruz in Guiguinto, Bulacan and civil engineer Jonel Rivera, who said he constructed the garage and a garden for P300,000.
The CA also said the ombudsman condoned the DOF-RIPS’ failure to extend its investigation to Symond’s sources of income and totally disregarded Chang’s explanation in her counter-affidavit and voluminous documentary evidence showing that they lawfully acquired their properties.
Chang said she and her husband slowly acquired their properties over a span of 29 years, since 1980.
They also do not own all the properties listed by the DOF-RIPS but have sold some of them, she said.