BIR cashier gets 2 life terms for plunder

In a preview of what ousted President Joseph Estrada could face, an official of the Bureau of Internal Revenue (BIR) was sentenced to two life terms yesterday, the first person convicted of economic plunder since it became a criminal offense 10 years ago.

Dominga Manalili, a BIR cashier, showed no emotion as a guilty verdict was read by a clerk of court in the jampacked courtroom of Quezon City Regional Trial Court Judge Diosdado Peralta.

Manalili was charged with two counts of plunder for opening two bank accounts where she diverted and withdrew more than P260 million in withholding tax payments of government and private employees in 1996.

Peralta said what Manalili did was "tantamount to a raid of the public treasury."

"The court rules that the prosecution was able to muster the required quantum of evidence in establishing the guilt of Manalili. The crime of plunder is consummated the moment the combination or series of overt and criminal acts are executed and the purpose of the acts is achieved," the judge said.

Apart from being sentenced to two terms of reclusion perpetua, Manalili was also ordered to return the money and all profits using the funds.

Tax fraud investigators, however, found the two accounts "almost depleted" when they were discovered in 1996.

"After withdrawing the money, Manalili and her accomplices were left to enjoy what they have illegally accumulated and hence their purpose has been achieved," Peralta said.

The judge said Manalili escaped the death penalty "because there were no aggravating circumstances."

Three of Manalili’s fellow defendants, including another revenue collection officer, are still at large. The National Bureau of Investigation (NBI) and the Philippine National Police have been ordered to immediately arrest BIR employee Gil Erencio and private individuals Reynaldo Enriquez and Luis Se Jr.

The judge dismissed charges against two others – Teopisto Sapitula and Lilia Organo - for insufficient evidence.

Clad in a yellow blouse and beige pants, Peralta refused to talk to reporters as two security escorts led her away from the courtroom.

Her lawyer Marcelino Arias said he would question Peralta’s decision before the Supreme Court, noting that all evidence presented at the trial were all photocopies, "which should not have been given weight."

Members of the Volunteers Against Crime and Corruption (VACC) attended the promulgation of the country’s first plunder case, carrying placards that read: "This must serve as a warning to economic plunderers."

Estrada, who is in detention awaiting arraignment, was indicted April 4 for amassing some P10 billion to P15 billion in ill-gotten wealth, including some P130 million from tobacco tax kickbacks.

Under a law passed in 1991, plunder is defined as a series of criminal acts leading to the accumulation of at least P50 million in ill-gotten wealth. The offense is punishable by life imprisonment or death.

Manalili’s case was not related to the deposed president’s case.

Court records showed that Manalili opened two unauthorized bank accounts with the LandBank branch at West Triangle in Diliman, Quezon City on April 17 and Nov. 5, 1996. She and her accomplices deposited checks payable to the BIR of P66,750.402 and P193,565,079.

Being the signatory of the accounts, Manalili managed to withdraw the money by issuing checks payable to herself.

The fund diversion was unearthed four years ago by then BIR Commissioner Liwayway Vinzons-Chato. The case was initially filed before the Sandiganbayan but was later referred by the Office of the Ombudsman to the Quezon City RTC.

In handing down the verdict, Peralta gave weight to the testimonies of seven prosecution witnesses, including two ranking officials of the BIR.

In her arguments, Manalili insisted that she should not be held liable since the prosecution failed to prove the money came from public funds, and therefore the amount involved was outside the ambit of the law on plunder."

But Peralta countered that it "would be absurd to insist that the checks amounting to millions of pesos payable to the BIR were not public funds."

"Where could the accused have gotten these checks payable to the BIR?" the judge asked, noting it was Manalili herself who admitted that co-accused Marcelo instructed her to sign various deposit slips for their bank accounts at LandBank.

Peralta had commended the BIR, including Chato, Tax Fraud Division chief Edwin Abella and the VACC for their untiring dedication in stopping corruption.

Leonardo de Vera of the Integrated Bar of the Philippines said he believes the conviction of Manalili will serve as a deterrent to corruption by other government officials and employees.