GR 74689; (March, 1990) (Digest)
G.R. No. 74689, March 21, 1990
Roberto R. Benedicto, petitioner, vs. Hon. Quirino D. Abad Santos, Jr., in his capacity as Presiding Judge of the Regional Trial Court of Negros Occidental, and Social Security System, respondents.
FACTS
Petitioner Roberto R. Benedicto employed Salvador Pillon as a truck driver from March 1971 until Pillon’s death in 1974. Benedicto failed to report Pillon for compulsory coverage with the Social Security System (SSS) and to remit the corresponding contributions. This delinquency was discovered by an SSS investigator in October 1975, at which point Benedicto accomplished the necessary registration forms. However, an Information for violation of the Social Security Act was filed only on July 18, 1985, approximately ten years after the discovery and over eleven years after the alleged period of non-compliance ended (March 1971 to March 1974). Benedicto moved to quash the Information on the ground of prescription, which the trial court denied, citing the 20-year prescriptive period under Section 22(b) of the Social Security Act.
ISSUE
Whether the criminal action against petitioner for violation of the Social Security Act has prescribed.
RULING
Yes, the criminal action has prescribed. The Supreme Court clarified that the 20-year prescriptive period in Section 22(b) of the Social Security Act applies exclusively to the administrative or civil collection of unpaid contributions, not to criminal prosecutions. For criminal liabilities under the Act, the general rules on prescription for violations of special laws apply. Since the penalty for the offense is a fine and imprisonment, the prescriptive period is governed by Act No. 3326, as amended. Under this law, the period is twelve years for offenses punishable by imprisonment for more than six months but not more than one year, which corresponds to the penalty prescribed for Benedicto’s violation. The prescriptive period commences from the day of the commission of the violation. Here, the last alleged act of non-reporting occurred in March 1974. The Information was filed in July 1985, over eleven years later, which is beyond the twelve-year prescriptive period. Consequently, the criminal liability is extinguished. However, the Court ruled that the civil liability for the unremitted contributions, which is deemed instituted with the criminal action, survives and is not barred by prescription. The case was remanded to the trial court solely for the continuation of that civil action.