DISPOSITIVE:
WHEREFORE, respondent Atty. Cesar R. Santiago, Jr. is found
GUILTY of violating the 2004 Rules on Notarial Practice and Canon VI of
the Code of Professional Responsibility and Accountability. He is hereby
SUSPENDED from the practice of law for a period of two (2) years; his
notarial commission is hereby REVOKED, effective immediately; and he is
hereby DISQUALIFIED from being commissioned as a notary public for a
period of two (2) years. He is, likewise, STERNLY WARNED that a
repetition of the same or similar act in the future will be dealt with more
severely. He is DIRECTED to report the date of receipt of this Decision in
order to determine when his suspension shall take effect.
Let copies of this Decision be furnished to the Office of the Bar
Confidant to be attached to the personal record of respondent Atty. Cesar R.
Santiago, Jr.; the Office of the Court Administrator for dissemination to all
lower courts; and the Integrated Bar of the Philippines, for proper guidance
and information.
SO ORDERED.
SUBJECTS/DOCTRINES/DIGEST:
To recall, respondent never disputed that he notarized the First and
Second Deeds of Sale, corresponding to the exact same property, but
indicating different amounts. In this regard, it is worthy to note that in
Monette Abac Ramos’ Judicial Affidavit submitted in the ejectment case
before the MeTC, she categorically stated that she bought the property for
P3,130,000.00 as evinced by the First Deed of Sale, which was
acknowledged before and notarized by respondent. However, as borne by
the records, what was submitted to the Registry of Deeds of Makati City was
the Second Deed of Sale – also acknowledged before and notarized by
respondent – indicating the amount of Pl,500,000.00, which amount became
the basis of the tax liability of respondent’s client. Undeniably, and as
pointed out by the IBP-CBD, respondent’s act of notarizing the First and
Second Deeds of Sale was for the purpose of minimizing his client’s liability
from paying taxes.
In Lopez v. Ramos,22 a case with similar circumstances, the Court
exhaustively explained that the act of notarizing two deeds of sale
corresponding to the same property, the purpose of which is to minimize the
payment of taxes, is a violation of the 2004 Rules on Notarial Practice and
the Code of Professional Responsibility. The Court, thus, imposed the
penalty of suspension from the practice of law, and revocation of the notary
public’s notarial commission:
Based on Delos Santos’ testimony, respondent told her that he
drafted and notarized another instrument that did not state the true
consideration of the sale, in order to reduce the capital gains tax due on
the transaction. Respondent cannot escape liability for making an
untruthful statement in a public document for an unlawful purpose.
As the second deed indicated an amount lower than the actual price
paid for the property sold, respondent abetted in depriving the
Government of the right to collect the correct taxes due. Respondent
violated Rule 1.02, Canon 1 of the CPR, to wit:
CANON 1 – A LA WYER SHALL UPHOLD THE
CONSTITUTION, OBEY THE LAWS OF THE LAND
AND PROMOTE RESPECT FOR LAW OF AND LEGAL
PROCESSES.
Rule 1.02 – A lawyer shall not counsel or abet activities
aimed at defiance of the law or at lessening confidence in
the legal system.
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