G.R. No. A.C. No. 13548. June 14, 2023.
Celia D. Mendoza, Complainant, vs. Atty. Cesar R. Santiago, Jr., Respondent.

FACTS

Complainant Celia D. Mendoza is an heir of Adela Espiritu-Barlaan. The deceased left a parcel of land in Makati City. On October 25, 2013, the wife and children of the deceased’s late husband executed an Extrajudicial Settlement with Waiver and Transfer of Rights, adjudicating the property to themselves, which was notarized by respondent Atty. Cesar R. Santiago, Jr. This led to the cancellation of the original title and the issuance of a new one in the name of John Alexander Barlaan. John Alexander Barlaan then sold a portion of the property to Monette Abac Ramos. Two Deeds of Absolute Sale for the same property were notarized by the respondent: the first dated November 26, 2014, indicated a sale price of P3,130,000.00, and the second dated March 12, 2015, indicated a sale price of P1,500,000.00. The second deed was submitted to the Register of Deeds. In a subsequent ejectment case, the buyer’s judicial affidavit stated the purchase price was P3,130,000.00 as per the first deed. The complainant filed a disbarment complaint, alleging the respondent’s act of notarizing two deeds with different amounts for the same property violated the Code of Professional Responsibility and the 2004 Rules on Notarial Practice. The respondent argued the complainant lacked legal personality and that his notarial function was complete upon submission of the documents.

ISSUE

Whether respondent Atty. Cesar R. Santiago, Jr. is administratively liable for violating the Code of Professional Responsibility and the 2004 Rules on Notarial Practice by notarizing two deeds of absolute sale for the same property with different consideration amounts.

RULING

Yes, the respondent is administratively liable. The Court found that the respondent’s act of notarizing two deeds of sale for the same property with different amounts was indubitably done to minimize his client’s tax liability. This act violated the 2004 Rules on Notarial Practice and Canon 1, Rule 1.02 of the Code of Professional Responsibility, which prohibits a lawyer from counseling or abetting activities aimed at defiance of the law. By notarizing the second deed with a lower value, the respondent abetted in depriving the government of correct taxes and failed in his duty to guard against illegal arrangements. The act of notarization is imbued with public interest, and a notary public must observe utmost care. The Court adopted the modified recommendation of the IBP Board of Governors. Respondent Atty. Cesar R. Santiago, Jr. was found GUILTY and SUSPENDED from the practice of law for two years; his notarial commission was REVOKED effective immediately; and he was DISQUALIFIED from being commissioned as a notary public for two years. He was also sternly warned.