SC backs dismissal of BIR official

CEBU, Philippines - The Supreme Court has affirmed the dismissal from active service of a Bureau of Internal Revenue official in Cebu City who was earlier ordered dismissed by the Ombudsman Visayas after he was arrested for receiving grease money to lower the capital gains tax for a parcel of land.

Justice Antonio Eduardo Nachura who penned the decision for the SC’s third division said BIR examiner Jimmy Napoles failed to comply with his task that as a government employee he must “at all times, be accountable to the people, serve them with utmost responsibility, integrity, loyalty and efficiency, act with patriotism and justice and lead a modest life.”

Napoles was arrested by a team of NBI agents during an entrapment operation inside a fastfood store at the Raintree Mall along Gen. Maxilom Avenue on July 4, 2001 just after he received the P10,000 marked money dusted with ultra-violet powder from landowner Antonio Ruiz Jr.

Ruiz, who wanted to sell his 525-square-meter lot in barangay Quiot, Cebu City, had asked Napoles to assess his capital gains tax for his parcel of land that he sold.

When Napoles told Ruiz that his capital gains tax is at P4,325 per square meter, plus 10 percent per-square-meter rate increase since the property’s last valuation in 1996, the landowner insisted that it should be only at P3,100 per square meter.

According to Ruiz, Napoles agreed to his request and handed him a written computation of the tax assessment, but also demanded P10,000 in addition.

When Ruiz asked what the P10,000 was for, Napoles allegedly replied that it was to be used as “grease money” to speed up the processing of the documents and the approval by the BIR Regional Office. Since then, Napoles allegedly kept reminding Ruiz about the grease money that prompted him to seek help from the NBI.

Ruiz arranged to meet with Napoles inside a fastfood restaurant in Raintree Mall in Cebu City where Ruiz was to hand to Napoles the P10,000.

At around 3:30 p.m. on July 4, Ruiz met with Napoles inside the designated restaurant with NBI agents close by.

After Napoles placed the envelope containing the money inside his pocket, the NBI agents quickly arrested him.

The Supreme Court justices said Napoles failed to provide any legitimate explanation as to why he was meeting with Ruiz outside his office during office hours and under surreptitious circumstances. —Rene U. Borromeo/BRP (THE FREEMAN)