GR L 19829; (July, 1966) (Digest)
G.R. No. L-19829; July 30, 1966
REPUBLIC OF THE PHILIPPINES, movant-appellant, vs. FRANCISCO CO KENG, respondent-appellee.
FACTS
Francisco Co Keng filed an amended petition for naturalization in the Court of First Instance of Manila, alleging he was a merchant residing at No. 428 Sto. Cristo, Manila, and possessed all qualifications for citizenship. The court granted his petition on October 31, 1956, and he took his oath on December 29, 1958. On March 7, 1961, the Solicitor General filed a verified motion to cancel his certificate of naturalization, alleging it was obtained fraudulently. The grounds were: (1) Co Keng falsely stated his residence was in Manila when he actually resided at No. 28, 12th Street, Broadway, Quezon City, and (2) he lacked good moral character due to habitual concealment of taxable income and tax evasion. The lower court denied the motion on December 11, 1961, prompting the State’s appeal.
ISSUE
Whether the certificate of naturalization issued to Francisco Co Keng should be revoked on the grounds of fraud and lack of good moral character.
RULING
Yes, the certificate of naturalization is revoked. The Supreme Court found that Co Keng obtained his citizenship through fraud. Public documents, including a petition for special administration, birth certificates of his children, tax declarations, and corporate papers, consistently listed his residence as Quezon City, contradicting his allegation in his naturalization petition that his only residence was in Manila. This non-compliance with Section 7 of Commonwealth Act 473, which requires stating all present and former residences, is fatal to the petition. Furthermore, Co Keng lacked the requisite good moral character. Revenue examiners found underdeclarations of income from 1948 to 1957, and he filed amended returns for several years, paying deficiency taxes only in 1959. This pattern of underdeclaring income and evading taxes demonstrates dishonesty and a failure to meet the standard of irreproachable conduct required for naturalization. Consequently, the lower court’s order is set aside, and the certificate of naturalization issued to Francisco Co Keng is revoked.