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DATU GUIMID P. MATALAM v. PEOPLE

FACTS:

The case involves petitioner Datu Guimid P. Matalam, the Regional Secretary of the Department of Agrarian Reform-Autonomous Region for Muslim Mindanao (DAR-ARMM), who was charged with crimes related to non-remittance of the employer's share in Government Insurance System (GSIS) and Home Development Mutual Fund (Pag-IBIG Fund) premiums. He was specifically charged with non-remittance of contributions to both GSIS and Pag-IBIG Fund. During the trial, witnesses testified that Matalam and his co-accused were responsible for the collection and remittance of the contributions. Matalam, however, presented evidence to support his defense, claiming that his co-accused were responsible for the remittance and that he did not have time to sanction them due to his pending tasks. The Sandiganbayan found Matalam guilty of the crimes charged in both Criminal Case Nos. 26707 and 26708.

Matalam filed a motion for reconsideration, arguing that there is reasonable doubt as to his guilt based on testimonies showing that funds were released to the Office of the Regional Governor of the ARMM and not to DAR-ARMM. He claimed that his duty as head of the office was only ministerial and that he cannot be held accountable for non-payment or remittance. Matalam appealed the decision to the higher court, asserting that his guilt must be proven beyond reasonable doubt and that the evidence presented created a reasonable doubt as to his guilt. The main issue is whether Matalam is guilty beyond reasonable doubt of non-remittance of the employer's share of the GSIS and Pag-IBIG Fund premiums.

ISSUES:

  1. Whether petitioner Datu Guimid P. Matalam is guilty beyond reasonable doubt of non-remittance of the employer's share of the GSIS and Pag-IBIG Fund premiums.

  2. Whether the non-remittance of GSIS and Pag-IBIG Fund premiums is a criminal offense.

  3. Whether the non-remittance of GSIS and Pag-IBIG Fund premiums constitutes an act mala in se or mala prohibita.

  4. Whether the penalty imposed on the petitioner for failure to remit GSIS premium contributions is proper.

  5. Whether the penalty imposed on the petitioner for failure to remit employer's share to the contributions to the Pag-IBIG Fund is proper.

  6. Whether Datu Guimid Matalam is guilty beyond reasonable doubt of Violation of Section 52(g) of Republic Act No. 8291.

  7. Whether Datu Guimid Matalam is guilty beyond reasonable doubt of Violation of Rule XIII, Section 1 of the Implementing Rules and Regulations of Republic Act No. 7742.

RULING:

  1. The Petition is denied. Petitioner is liable for the non-remittance of the contributions to GSIS and Pag-IBIG Fund. Petitioner failed to show that the Sandiganbayan committed reversible error in rendering the assailed Decision and Resolution.

  2. Yes, the non-remittance of GSIS and Pag-IBIG Fund premiums is considered a criminal offense.

  3. The non-remittance of GSIS and Pag-IBIG Fund premiums is considered malum prohibitum.

  4. The penalty imposed on the petitioner for failure to remit GSIS premium contributions is modified. The petitioner is sentenced to a minimum of three (3) years to a maximum of five (5) years imprisonment.

  5. The penalty imposed on the petitioner for failure to remit employer's share to the contributions to the Pag-IBIG Fund is modified. The petitioner is sentenced to three (3) to six (6) years imprisonment in addition to the fine imposed by the Sandiganbayan. The fine imposed is increased.

  6. Datu Guimid Matalam is found guilty beyond reasonable doubt of Violation of Section 52(g) of Republic Act No. 8291. The Sandiganbayan sentenced him to suffer the indeterminate penalty of imprisonment ranging from three (3) years as minimum to five (5) years as maximum, and to pay a fine of P20,000.00 each. He is also perpetually disqualified from holding public office and from practicing any profession or calling licensed by the Government.

  7. Datu Guimid Matalam is found guilty beyond reasonable doubt of Violation of Rule XIII, Section 1 of the Implementing Rules and Regulations of Republic Act No. 7742. The Sandiganbayan sentenced him to pay a fine of P250,000.00, imprisonment with a range of three (3) years as minimum and six (6) years as maximum. In addition, he is also ordered to pay a penalty of three percent (3%) per month of the amounts payable, computed from the date the contributions fell due and until the same are paid.

PRINCIPLES:

  • The heads of offices of the national government, its political subdivisions, branches, agencies, and instrumentalities, including government-owned or controlled corporations and government financial institutions, and the personnel of such offices who are involved in the collection of premium contributions, loan amortization, and other accounts due the GSIS, who shall fail, refuse, or delay the payment, turnover, remittance, or delivery of such accounts to the GSIS within thirty (30) days from the time that the same shall have been due and demandable shall, upon conviction by final judgment, suffer the penalties of imprisonment of not less than one (1) year nor more than five (5) years and a fine of not less than Ten thousand pesos (P10,000.00) nor more than Twenty thousand pesos (P20,000.00), and in addition, shall suffer absolute perpetual disqualification from holding public office and from practicing any profession or calling licensed by the government. (Republic Act No. 8291, Sec. 52 (g))

  • Pursuant to Section 23 of Presidential Decree No. 1752, as amended by Executive Order No. 35 and Republic Act No. 7742, refusal or failure without lawful cause or with fraudulent intent to comply with the provisions of said law as well as the implementing rules and regulations adopted by the Board of Trustees pertinent thereto, particularly with respect to registration of employees, collection and remittance of employee savings as well as the required employer contributions, or the correct amount due, within the time set in the implementing rules and regulations or specific call or extension made by the Fund Management shall render the employer liable to a fine of not less but not more than twice the amount involved or imprisonment of not more than six (6) years; or both such fine and imprisonment at the discretion of the court, apart from the civil liabilities and/or obligations of the offender or delinquent employer. When the offender is a corporation, public or private, the penalty shall be imposed upon the members of the governing board and the President or General Manager without prejudice to the prosecution of related offenses under the Revised Penal Code and other laws, revocation and denial of operating rights and privileges in the Philippines and deportation when the offender is a foreigner. (Sec. 1, Rule XIII of the Implementing Rules & Regulations of Republic Act No. 7742)

  • Crimes mala in se concern inherently immoral acts, while crimes mala prohibita do not. Moral turpitude is implied in acts that are inherently immoral.

  • Crimes mala in se require criminal intent, while crimes mala prohibita do not necessarily require knowledge or criminal intent.

  • The non-remittance of GSIS and Pag-IBIG Fund premiums is considered malum prohibitum, and the failure to remit or pay the required contributions or accounts is what is punished by the law.

  • Factual findings of the trial court are entitled to respect and finality, unless it is shown that such findings are clearly misplaced or without any basis.

  • The goal of the Indeterminate Sentence Law is to uplift and redeem valuable human material and prevent unnecessary and excessive deprivation of personal liberty and economic usefulness.

  • Penalties should be fitted as far as possible to the individual, with due regard to the imperative necessity of protecting the social order.

  • Factors to consider when imposing penalties include the age, health, mentality, previous conduct, education, demeanor during trial, and circumstances of the crime committed by the accused.

  • The State is concerned not only with protecting the social organization against criminal acts but also with redeeming the individual for economic usefulness and other social ends.

  • Public office is a public trust, and public officers and employees must be accountable to the people, serve with responsibility, integrity, loyalty, efficiency, patriotism, and justice.

  • Violations of failure to remit GSIS premium contributions and employer's share to the contributions to the Pag-IBIG Fund are punishable by imprisonment and/or fine.

  • Violation of Section 52(g) of Republic Act No. 8291.

  • Violation of Rule XIII, Section 1 of the Implementing Rules and Regulations of Republic Act No. 7742.

  • Penalty for Violation of Section 52(g) of Republic Act No. 8291.

  • Penalty for Violation of Rule XIII, Section 1 of the Implementing Rules and Regulations of Republic Act No. 7742.

  • Perpetual disqualification from holding public office and from practicing any profession or calling licensed by the Government.