Professional Documents
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PENTECOSTES
PENTECOSTES
Over a year later, complainant filed with the RTC of Tarlac complaint for professional
misconduct against Ibanez due to the latters failure to remit the SSS contributions. Seven days
later, or on November 23, 1990, respondent paid P1,804.00 to the SSS on behalf of Encarnacion
Pascual.
The case was referred to the IBP-Tarlac Chapter, the court observing that it had no competence
to receive evidence on the matter. Upon receipt of the case, the Tarlac Chapter forwarded the
same to IBPs Commission on Bar Discipline.
2. That the acts complained were not done by him in his capacity as a practicing lawyer but on account of his
office as a prosecutor.
3. That the complaint was moot and academic, since the amount of P1,804.00 was already paid by him to
SSS.
The Commission recommended that the respondent be reprimanded. The Board of Governors of
the IBP adopted and approved its Commissions recommendation.
HELD: YES. Rule 1.01 of the Code of Professional Responsibility provides that a lawyer shall
not engage in unlawful, dishonest, immoral or deceitful conduct.
It is glaringly clear that respondents non-remittance for over one year of the funds coming from
Encarnacion Pascual constitutes conduct in gross violation of the above canon. The belated
payment of the same to the SSS does not excuse his misconduct. While Pascual may not strictly
be considered a client of respondent, the rules relating to a lawyers handling of funds of a client
is applicable. In Daroy v. Legaspi, the court held that the relation between an attorney and his
client is highly fiduciary in nature; thus, lawyers are bound to promptly account for money or
property received by them on behalf of their clients and failure to do so constitutes professional
misconduct. The failure of respondent to immediately remit the amount to the SSS gives rise to
the presumption that he has misappropriated it for his own use. This is a gross violation of
general morality as well as professional ethics; it impairs public confidence in the legal
profession and deserves punishment.
Respondents claim that he may not be held liable because he did not act as a private lawyer but
as a prosecutor is unavailing. Canon 6 of the Code of Professional Responsibility provides: These
canons shall apply to lawyers in government service in the discharge of their official tasks.
A lawyer does not shed his professional obligations upon assuming public office. In fact, his
public office should make him more sensitive to his professional obligations because a lawyers
disreputable conduct is more likely to be magnified in the publics eye.
The Court REPRIMANDS respondent with a STERN WARNING that a commission of the
similar offense will be dealt with more severely in the future.