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Judge Evangeline Cabochan-Santos of the Municipal Trial Court in Cities, Branch 2, Antipolo City, found Bureau of Internal Revenue Officer III Caesar Cortes, guilty of three counts of violation of Section 8, in relation to Section 11 of the Code of Conduct and Ethical Standards for Public Officials and Employees (Republic Act No. 6713).

The accused’s culpability stemmed from his failure to submit a true and detailed declaration of his business interests and financial connections in his Statements of Assets, Liabilities and Net Worth from 2008 to 2010.

When the case was called for pre-trial conference, the accused, assisted by counsel, manifested his intention to change his plea from “not guilty” to “guilty.”

The court sentenced Cortes to pay a fine of P1,000.00 for each count.

This is not the first conviction for Cortes. It will be recalled that in March 2018, the Metropolitan Trial Court, Branch 71 of Pasig City also convicted Cortes for his failure to submit his 2013 SALN.

Section 8 of R.A. No. 6713 mandates public officials and employees to accomplish and submit declarations under oath of their assets, liabilities, net worth and financial and business interests. Failure to make a true and accurate declaration gives rise to criminal liabilities as provided under Section 11 of R.A. No. 6713. ###