People vs Castaneda Digest

G.R. No. 180197

PEOPLE V. CASTAÑEDA FACTS: •

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Sometime in 1971, 2 informants submitted sworn information under Republic Act No. 28 !"An Act to #ro$ide for Reward to %nformers of &iolations of t'e %nternal Re$enue and (ustoms )aws" to t'e *%R concernin+ alle+ed $iolations of pro$isions of t'e %nternal Re$enue (ode committed b t'e pri$ate respondents -ollowin+ an in$esti+ation and eamination b t'e *%R, t'e State #rosecutor /led wit' t'e (-% of #ampan+a se$eral informations a+ainst pri$ate respondents Respondents were c'ar+ed wit' $arious $iolations of t'e N%R( includin+ possession of  counterfeit internal revenue labels, possession of liuors and spirits w'ose specic taes !ave not been pai" , and /nall, #anufacture of alco!olic pro"ucts $it!out

pa%in& t!e privile&e ta t!erefor. •

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After arrai+nment, accused &alencia /led a otion to uas' upon t'e +rounds t'at t'e informations 'ad been /led wit'out conductin+ t'e necessar preliminar in$esti+ation and t'at 'e was entitled to t'e bene/ts of t'e ta amnest pro$ided b #.3. No. 70  4'e State #rosecutor opposed sain+ t'at t'e lac5 of a preliminar preliminar in$esti+ation is not a +round for uas'al.  4'e prosecutor furt'er furt'er ar+ued ar+ued t'at t'e accused &alencia &alencia was was not entitled to a$ail 'imself  'imself  of t'e bene/ts of #.3. No. 70 since 'is ta cases were t'e sub6ect of $alid information submitted under R.A. No. 28 as of 1 3ecember 197  4'e trial court 6ud+e +ranted t'e otion to uas'. Re Reconsideration consideration b t'e #eople was denied.  4'e coaccused also /led otions otions to uas' on t'e t'eor t'at t'e dismissal dismissal of t'e action as to &alencia inured inured to t'eir bene/t. Suc' motions were also +ranted b t'e respond respondent ent  6ud+e #etitioner now /led a petition for certiorari certiorari and  and mandamus see5in+ t'e annulment of t'e order +rantin+ uas'al

'SS(E: ). *+, private private respon"e respon"ents nts are entitle" entitle" to t!e benets benets of t!e ta a#nest%a#nest%2. 'et' 'et'er er or not not,, as assum sumin+ in+ ar+uen ar+uendo do t'at &al alenc encia ia is ent entitl itled ed to an amnest amnest,, t'e dismissal of 'is case redounded to t'e bene/t of 'is coaccused

(L',/: 1. N: •

#3 70 pro$ides for a ta amnest in broad terms;


inclu"e all t!at $ere re0uire" to be "eclare" t!erein if !e no$ voluntaril% "iscloses un"er t!is "ecree all !is previousl% untae" inco#e an"+or $ealt! suc' as earnin+s, receipts, +ifts, beuests or an ot'er acuisitions from an source w'atsoe$er w'ic' are or were pre$iousl taable under t'e National %nternal Re$enue (ode, reali=ed 'ere or abroad b condonin+ all internal re$enue taes includin+ t'e increments or penalties on account of nonpament as well as all ci$il, criminal or administ admi nistrati rati$e $e liab liabilit ilities, ies, unde underr t'e Nati National onal %nter %nternal nal Re$enu e$enue e (ode, t'e Re$is e$ised ed #enal #e nal (ode, t'e Anti AntiGraf Graftt and (or (orrupt rupt #ra #ractic ctices es Act Act,, t'e Re$is e$ised ed Adm Adminis inistrat trati$e i$e (ode, t'e (i$il Ser$ice )aws and Re+ulations, laws and re+ulations on %mmi+ration and 3ep 3eport ortati ation, on, or an ot' ot'er er app applic licab able le law or pr procl oclama amatio tion, n, as it is 'er 'ereb eb

condoned, provi"e" a ta of fteen 1)234 per centu# on suc! previousl%

untae" inco#e an"+or $ealt! is i#pose" sub5ect to t!e follo$in& con"itions; a. Suc' pre$iousl untaed income and>or wealt' must 'a$e been earned or reali=ed prior to 197, ecept t'e followin+; 

e. Ta cases $!ic! are t!e sub5ect of a vali" infor#ation un"er epublic Act ,o. 6778 as of Dece#ber 7)9 );7< an" ?  4'e amnest pro$ides for t'e etinction of A)) liabilit arisin+ from suc' acts suc' as t'ose of t'e respondents. 4'us t'e amnest also eliminates t'e criminal liabilities attendant to t'e acts. @:&R, to a$ail of t'e bene/ts of t'e amnest, it is reuired t'at t'e claimant must 'a$e &:)BN4AR%)C disclosed of 'is untaed income or wealt'. 'ere t'e disclosure of suc' pre$iousl untaed income or wealt' was not $oluntar but rat'er t'e accompaniment or result of ta cases or ta assessments alread pendin+ as of 1 3ecember 197, t'e claimant is not entitled to t'e bene/ts of #.3. No. 70. Section 1 !aD !ED of #.3. No. 70, epressl ecluded from t'e co$era+e of #.3. No. 70;
2.N:  4'e fact t'at conspirac was alle+ed does not automaticall free t'e coaccused from liabilit. %t must be s'own t'at t'e t'emsel$es complied wit' reuirements of t'e +rant of  amnest. 4'e statute ma5es t'e defense of etin+uis'ment of liabilit a$ailable onl under $er speci/c circumstances and on t!e basis of reciprocit%, as it were; t'e claimant must disclose 'is pre$iousl untaed income or wealt' !w'ic' t'en ma be eFecti$el sub6ected to future taationD and surrender to t'e Go$ernment /fteen percent !1JKD of suc' income or wealt'L t'en, and onl t'en, would t'e claimantMs liabilit be etin+uis'ed. @owe$er, as was establis'ed, &alencia was not entitled to t'e bene/ts of t'e amnest. @ence not'in+ could 'a$e inured to t'e bene/t of 'is coaccused