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AT A GLANCE:
In the case of People of the Philippines vs. Antonio M. Talaue, G.R. No. 248652, June 19, 2024, the Supreme Court held that a mayor does not have the positive duty to remit the GSIS premium contributions of all employees within his political subdivision.
The Local Government Code of 1991 refers to municipal mayors as “chief executives” and not “heads of offices” as contemplated under Section 52(g) of RA No. 8291. Moreover, nowhere in the Local Government Code of 1991 does it include the remittance of GSIS premiums as part of the duties of a mayor.
Talaue, who served as the Municipal Mayor of Sto. Tomas, Isabela from 1988 to 1998 and from 2001 to 2010, along with the Municipal Treasurer and the Municipal Accountant, were indicted for violation of Section 52(g) in relation to Section 6(b) of Republic Act No. 8291, otherwise known as the Government Service Insurance System (GSIS) Act of 1997.
In a demand letter, the GSIS informed Talaue that his municipality failed to remit the Social Insurance Contributions of its employees between 1997 and 2003. After several notices to Talaue by the GSIS, the latter filed a case for Collection of Sum of Money and Damages before the RTC of Pasay City.
The RTC issued a Decision and set the liability of the Municipality of Sto. Tomas to PhP 25,444, 429.92, payable within ten (10) years, based on a 2008 Memorandum of Agreement between the GSIS and the Municipality of Sto. Tomas as represented by Talaue.
In his defense, Talaue contended that prior to the year 1997, the usual practice was that the Department of Budget and Management (DBM) would withhold funds from the municipality’s budget, which would be applied as payment of the latter’s obligations such as the GSIS premium contributions in question. He also raised that the DBM’s withholding of the amount of PHP5,000,000.00 from the municipality’s budget for the year 1997 made him believe that the said amount would be used for remittances to the GSIS. The Sandiganbayan ruled against Talaue, stating that the non-remittance of the GSIS premium contributions is malum prohibitum. Talaue cannot use the 2008 MOA because the conversion of the municipality’s outstanding premium obligations into a loan did not result in the extinguishment of his criminal liability.
The Supreme Court denied Talaue’s appeal.
Issue: Whether or not Mayor Talaue shall be convicted for non-remittance of the GSIS premium contributions of all employees within his political subdivision.
The Supreme Court’s Decision
The Court acquitted Mayor Talaue on reasonable doubt. Reasonable doubt refers to the “possibility of innocence based on reason and common sense, arising from the evidence or lack of evidence as the case may be.”
There is reasonable doubt in this case when the prosecution failed to prove (1) that Talaue had the duty to remit GSIS premium contributions; and (2) that he intended to commit or perpetrate the act proscribed by Republic Act No. 8291. Nowhere in the Local Government Code of 1991 does it state that it is part of the mayor’s duties to remit GSIS premiums.
Source:
People of the Philippines vs. Antonio M. Talaue
G.R. No. 248652 | June 19, 2024
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