Saln 3 Atty Navarro VS Dof

G.R. No.
210128, August 17, 2016
ATTY. AMADO Q. NAVARRO, Petitioner, v. OFFICE OF THE OMBUDSMAN AND

DEPARTMENT OF FINANCE-REVENUE INTEGRITY PROTECTION SERVICES
(DOF-RIPS), REPRESENTED BY JOSE APOLONIO, Respondent.
FACTS:
CPA-lawyer Navarro began his employment at the Bureau of Internal Revenue (BIR) as
Revenue Examiner I with an annual gross salary of P11,904.00. He then became the
Revenue District Officer (RDO) of Baguio City and was later designated as Chief
Revenue Officer IV (CRO IV) with an annual salary of P246,876.00.
The Department of Finance-Revenue Integrity Protection Service (DOF-RIPS), a division

of the Department of Finance (DOF) tasked to conduct investigations on allegations of
corrupt practices of officials and employees of offices attached to or supervised by the
DOF, received a complaint against Navarro. Acting thereon, the DOF-RIPS investigated
Navarro and opined that based on his Statement of Assets, Liabilities and Networth
(SALN), he had been steadily amassing landholdings in Baguio City since his
appointment as the RDO there and had constructed three (3) structures on some of the
parcels of land. It was averred hi the said complaint that Navarro did not properly
declare his assets in his SALNs; that Navarro did not own any real property prior to his
employment with the BIR in 1980; that he acquired his real properties, including a
resort and commercial buildings, in Baguio City and La Union; that, even assuming they
were declared under "Improvements," the amounts declared in his SALN were
miniscule, as the improvements constructed were two (2) multi-storey buildings and a
two-storey building;9 and that he overstated his liabilities to decrease his networth and
failed to disclose his engagement in other forms of businesses. For said reason, it was
the conclusion of the DOF-RIPS that "his substantial real property ownership is
manifestly out of proportion to his lawful income.
bleslF ISSUES
WHETHER OR NOT THE DECISION AND ORDER OF THE RESPONDENT

OMBUDSMAN, WHICH WERE AFFIRMED BY THE COURT OF APPEALS, WERE
BASED ON MISAPPREHENSION OF FACTS, ON CONJECTURES, SURMISES AND
SPECULATIONS, UNSUPPORTED BY SUBSTANTIAL EVIDENCE.
II
WHETHER THE DECISION AND ORDER OF THE OFFICE OF THE OMBUDSMAN,

WHICH WERE AFFIRMED BY THE COURT OF APPEALS, FAILED TO TAKE INTO
ACCOUNT THE CONVINCING EXPLANATIONS OF THE PETITIONER DULY
SUPPORTED BY DOCUMENTARY EVIDENCE WHICH ARE ALL PUBLIC
DOCUMENTS SHOWING:
a. THAT HIS PROPERTIES WERE ALL LEGALLY ACQUIRED AND

WITHIN HIS LAWFUL INCOME AS A GOVERNMENT EMPLOYEE AND
FROM OTHER LAWFUL SOURCES; AND
b. THAT IF THERE WAS ANY "MISDECLARATION OR INCOMPLETE

DETAILS" IN HIS SALN, THE SAME WERE NOT INTENTIONAL TO
CONCEAL HIS ASSETS BUT THE SAME WAS COMMITTED IN GOOD
FAITH WHICH SHOULD NOT BE VISITED WITH THE EXTREME
PENALTY OF DISMISSAL FROM GOVERNMENT SERVICE AND
FORFEITURE OF ALL BENEFITS DUE HIM FOR MORE THAN THIRTY
(30) YEARS OF DEDICATED, SATISFACTORY AND UNBLEMISHED
GOVERNMENT SERVICE.
RULING:
The Court finds merit in the petition.
Indeed, the general rule in administrative law is that the courts of Justice should
respect the findings of fact of administrative agencies. The rule, however, is not
absolute as there are recognized exceptions thereto. One is when the precise issue is
whether there is substantial evidence to support the findings of the administrative
agency.17 Substantial evidence has been held as that which is more than a mere
scintilla. It means such relevant evidence as a reasonable mind might accept as
adequate to support a conclusion, even if other minds equally reasonable might
conceivably opine otherwise.18 chanrobleslaw
The SALN and the Manner of Accomplishing it
The submission of a sworn SALN is expressly required by R.A. No. 6713.19 Section 8
thereof provides that it is the duty of public officials and employees to accomplish and
submit declarations under oath of their assets, liabilities, net worth, and financial and
business interests, including those of their spouses and of unmarried children under
eighteen (18) years of age living in their households. The sworn statement is embodied
in a. pro forma document with specific blanks to be filled out with the necessary data or
information. Insofar as the details for real properties are concerned, the information
required to be disclosed are limited to the following: 1) kind, 2) location, 3) year
acquired, 4) mode of acquisition, 5) assessed value, 6) current fair market value, and
7) acquisition cost.
Examining the form to be filled-out, the Court notes that it requires information that
gives a general statement of the assets, liabilities and net worth of an employee. This,
however, does not give the employee an unbridled license to fill out the form
whimsically. The contents must be true and verifiable.
In the subject years or before 2011, public officers and employees accomplished their
SALNs by filling out the prescribed form drawn up by the Civil Service Commission
(CSC). As can be gleaned therefrom, what was only required was a statement of one's
assets and liabilities in general. There appeared to be no obligation to state in detail his
assets and liabilities in the prescribed form.

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G.R. No.

210128, August 17, 2016

ATTY. AMADO Q. NAVARRO, Petitioner, v. OFFICE OF THE OMBUDSMAN AND

The Department of Finance-Revenue Integrity Protection Service (DOF-RIPS), a division

WHETHER OR NOT THE DECISION AND ORDER OF THE RESPONDENT

WHETHER THE DECISION AND ORDER OF THE OFFICE OF THE OMBUDSMAN,

a. THAT HIS PROPERTIES WERE ALL LEGALLY ACQUIRED AND

b. THAT IF THERE WAS ANY "MISDECLARATION OR INCOMPLETE

The Court finds merit in the petition.

The SALN and the Manner of Accomplishing it

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