G.R. No. 176317 July 23, 2014
MANOLITO GIL Z. ZAFRA, Petitioner, vs. PEOPLE OF THE PHILIPPINES, Respondent.

FACTS

Petitioner Manolito Gil Z. Zafra was a Revenue Collection Agent of the Bureau of Internal Revenue (BIR) in San Fernando, La Union. An audit team discovered discrepancies involving 18 Revenue Official Receipts (RORs). The amounts reflected in the Certificates Authorizing Registration (CARs) and in copies held by the Philippine National Bank (PNB) were significantly higher than the amounts reported in Zafra’s Monthly Report of Collections (MRCs) and the triplicate copies of RORs he submitted to the Commission on Audit (COA). The total discrepancy amounted to Php614,151.93. Zafra was charged with 18 counts of malversation of public funds through falsification of public documents. He denied the charges, claiming his subordinates collected the taxes and issued the receipts. The Regional Trial Court (RTC) convicted him on all counts. The Court of Appeals affirmed the RTC’s decision.

ISSUE

Whether the Court of Appeals erred in affirming the conviction of the petitioner for the complex crime of malversation of public funds through falsification of public documents.

RULING

The Supreme Court denied the petition and affirmed the decision of the Court of Appeals. The Court held that in convicting an accused of the complex crime of malversation of public funds through falsification of a public document, the penalty for the graver felony (falsification) shall be imposed in its maximum period pursuant to Article 48 of the Revised Penal Code, plus a fine equal to the amount malversed. The accused shall also be ordered to return the malversed funds to the government. The Court found the petitioner’s denial unavailing against the positive evidence presented by the prosecution, which established his accountability for the missing funds and his act of falsifying the RORs to conceal the malversation. The penalties imposed by the RTC, as modified by the CA to include an order for restitution, were affirmed.