FACTS:
The complainant, Atty. Soliman M. Santos, Jr., lodged a complaint against Atty. Francisco R. Llamas for misrepresentation and non-payment of bar membership dues. Atty. Santos alleged that Atty. Llamas failed to indicate the proper professional tax receipt (PTR) and Integrated Bar of the Philippines (IBP) Official Receipt (O.R.) numbers and data in his pleadings. Atty. Llamas had been using the same "IBP Rizal 259060" for three years without updating it. Atty. Santos sought clarification and appropriate action regarding Atty. Llamas' bar standing and membership with the IBP. Supporting the complaint were sample pleadings and a certification from the IBP president confirming that Atty. Llamas failed to pay his dues since 1991.
Atty. Llamas was given the chance to respond to the complaint, and he argued that the accusations leveled against him were without basis. He emphasized that he successfully appealed a Supreme Court dismissal decision and was appealing his conviction in a criminal case. Atty. Llamas also contended that his law practice was limited, with farming as his primary occupation.
ISSUES:
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Whether Atty. Francisco R. Llamas is exempt from paying IBP dues due to his status as a senior citizen.
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Whether Atty. Francisco R. Llamas committed misrepresentation by indicating the same IBP O.R. number in his pleadings for multiple years.
RULING:
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Atty. Francisco R. Llamas is not exempt from paying his IBP dues. The exemption granted by R.A. No. 7432 to senior citizens applies to individual income taxes and does not include membership or association dues to the Integrated Bar of the Philippines.
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Atty. Francisco R. Llamas is guilty of misrepresentation by indicating "IBP-Rizal 259060" in his pleadings, thus misleading the courts and the public about his good standing with the IBP.
PRINCIPLES:
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Rule 138, Section 1: Only a duly admitted member of the bar "who is in good and regular standing" is entitled to practice law.
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Rule 139-A, Section 10: Default in the payment of annual dues for six months shall warrant suspension of membership in the Integrated Bar, and default for one year shall be a ground for the removal of the delinquent member's name from the Roll of Attorneys.
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Rule 1.01 (Code of Professional Responsibility): A lawyer shall not engage in unlawful, dishonest, immoral, or deceitful conduct.
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Canon 7 (Code of Professional Responsibility): A lawyer shall at all times uphold the integrity and dignity of the legal profession and support the activities of the Integrated Bar.
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Canon 10 (Code of Professional Responsibility): A lawyer owes candor, fairness, and good faith to the court.
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Rule 10.01 (Code of Professional Responsibility): A lawyer shall not do any falsehood nor consent to the doing of any court; nor shall he mislead or allow the court to be misled by any artifice.