CEBU, Philippines - Regional Trial Court (RTC) Judge Generosa Labra of Branch 23 convicted an internal revenue officer for allegedly taking advantage of his official position to “demand, solicit and receive money from a land owner.”
Labra sentenced Jimmy Napoles of the Bureau of Internal Revenue, South District, Natalio Bacalso Avenue, Cebu City six years and one month to seven years imprisonment.
Napoles was also meted the penalty of perpetual disqualification from office.
Antonio Ruiz Jr. accused Napoles for violation of Section 3(b) of Republic Act 3019 known as Anti-Graft and Corrupt Practices Act.
He said he owns a parcel of land containing an area of 525 square meters situated at Sitio Angtuanga, Quiot Pardo. He added he knew the accused because the latter was assigned to asses the zonal valuation of his lot which he sold to the National Broadcasting Corporation.
Ruiz said on June 22, 2001, the accused conducted an ocular inspection and assessed its zonal valuation at P4,325 per square meter.
However, Ruiz objected to the assessment because the lot was not a subdivision and asked for P3,100- per square meter assessment, which was approved by Revenue District Officer Estrella Lopez.
He added that Napoles asked for P10,000 as “grease money” which according to him was “for somebody in the regional office to expedite the approval of the capital gains” of P127,070.
Ruiz said that on June 28, Napoles kept on calling him and asked for P10,000. This prompted him to call the National Bureau of Investigation (NBI)-7 for an entrapment operation.
He said he and the accused met at an agreed place. When Ruiz handed the money he inserted in a newspaper and asked permission to leave, the NBI agents then arrested the accused.
Napoles, in his testimony, admitted being revenue officer for about 15 to 16 years but denied having received the grease money.
He said he was assigned by Lopez to assess the lot owned by Ruiz.When they conducted an ocular inspection, he valued it at P4,325 per square meter as zonal valuation because it was near the San Carlos Heights Subdivision..
However, he said Ruiz complained against the valuation rate and asked Lopez to lower it to P3,100 per square meter which the latter approved. Napoles said after the ocular inspection, he made a report using the P3,100 as valuation rate.
He added that on July 4 Ruiz called him and invited him for lunch as thanksgiving for lowering the computation but he refused. But when he was asked if he was available for merienda he agreed.
Napoles said when he and Ruiz met in a fast food chain, Ruiz pushed the newspaper on the table but he pushed it back as he already read it.
However, he said when he was about to leave, the NBI arrested him.
Labra, in her decision, said the denial of the accused is not “convincing” and “not worthy of credence.”
She added the accused failed to prove his claim. – Mylen P. Manto/JPM (THE FREEMAN)