Court acquits ex-BIR examiner over 2 counts of malversation raps
A former examiner of the Bureau of Internal Revenue (BIR) here was acquitted of two counts of malversation charges in a case that dragged several other BIR officials into the fray
Docketed as Criminal Case No. 60656-57, found not guilty is Ma. Lourdes Agao who was then with the BIR Revenue District Office 74, Iloilo City. Agao was hurled into Court back in May 2004 accused of malversation of public funds thru falsification of a public/official document. She was out on bail thereafter, facing colleagues in Court who stood as witnesses against her.
Yet in a 15-paged Decision obtained by The News Today (TNT), Judge Ma. Yolanda Panaguiton-Gavino ruled to clear Agao of all charges. Judge Gavino presides over Branch 34, 6th Regional Trial Court (RTC) .
"As always, mere speculations and probabilities cannot substitute for the proof required to establish the guilt of an accused beyond reasonable doubt. It is required that every circumstance favoring the innocence of the accused must be duly taken into account. The proof against him must survive the test of reason and the strongest suspicion must not be permitted to sway judgment. The conscience must be satisfied that on the accused could be laid the responsibility for the offense charged," excerpts of the ruling went.
With that, the lady Judge averred, "Sadly, in the present case, the prosecution miserably failed to discharge the onus probandi for a pronouncement of guilt beyond reasonable doubt, hence, the constitutional presumption of innocence in favor of the accused.."
Agao's legal woes stemmed from a Revenue Official Receipt that turned out to have been previously issued, thus making one a fake. Involved was payment of over P150,000 in Capital Gains Tax of a landowner in Lapaz District. Blame was placed on Agao that even triggered an in-house probe conducted by the bureau's intelligence officer.
Based on Court records, several fingers were pointed at Agao including that of top BIR officials and a secretary of an Ilonggo lawyer who professed to Court having personally handed the money to the accused examiner.
Agao in her defense denied all the accusations pointing out the clear prohibition on Revenue Examiners against processing any payments. As tasked, then established by the Court, Agao occupied the Revenue Officer position with main duty to process and compute capital gains, donor taxes, estate taxes and audit establishment with Letters of Authority from the Commissioner's Office.
"Hence, it can be safely assumed that considering the duties and functions of her office, Agao has no custody nor control of public funds. Neither is she qualified to be called an accountable officer," the Decision added while highlighting the fact that no original copy of the questioned receipt was presented to Court.
"The uncorroborated testimony of the prosecution witness (name of the lawyer's secretary withheld) that she gave the money to the accused and that the accused was presumed to be the one who falsified the receipts cannot be given full credence considering it was to her that the money for the payment of taxes due was entrusted, hence, it is likewise possible that it was she who falsified and submitted the fake receipts," the Decision continued. "The Court finds the testimonies and documents for the prosecution rather weak."
Agao was aided by counsel, noted Ilonggo lawyer Cornelio Panes.