G.R. No. 183891 - October 19, 2011: Romarico Mendoza V. People of The Philippines
G.R. No. 183891 - October 19, 2011: Romarico Mendoza V. People of The Philippines
G.R. No. 183891 - October 19, 2011: Romarico Mendoza V. People of The Philippines
Doctrine: The guarantee of equal protection simply means that no person or class of persons shall
be denied the same protection of the laws which is enjoyed by other persons or other classes in the
same place and in like circumstances.
FACTS
The present case is a motion for reconsideration by the petitioner assailing the previous
decision of this Court which affirmed his conviction for his failure to remit the Social Security
Service (SSS) contributions of his employees.
The assailed decision affirmed, with modification the ruling of both the RTC and the
appellate court based on the petitioner’s admission that he did not remit the SSS premium
contribution of his employees. He claimed that his failure to do so was the shutting down of his
company due to the decline in the economy. Moreover, since the remittance of SSS employee
contributions is mandated by a special law, the defense of good faith and lack of criminal intent is
immaterial.
On appeal, petitioner now contends the passage of RA 9903 into a law effectively mandates
the withdrawal of all pending cases against employers who would remit their contributions within
six months after the effectivity of the law. He avers that he already paid and settled all his
delinquencies when his case was still pending appeal with the Court of Appeals. He also contends
that he should be acquitted because of the failure of the prosecution to prove all elements of the
crime.
1. W/N the accused should be acquitted following the passage of RA 9903- NO.
The Court in this case reiterated that the liability of the petitioner is already a settled matter
and the basis for which was his own admission. Nor the passage of the law will benefit him because
it intends to grant condonation only to those who have pending cases and paid the delinquencies
within the 6-month period set by the law. It is payment within the prescribe month that would
trigger the applicability of RA 9903.
Petitioner also avers the he is entitled to the equal protection of the law since he already
paid the delinquent contributions and being similarly situated with those who paid within the
period, he should not be treated differently.
In dismissing this contention, the Court reiterated that it cannot amplify the scope of the
law because it would tantamount to an amendment by judicial legislation which is a violation of
the trias politica principle. Since the law created two classifications of employees and the intent
of the law was to benefit to only those who will pay within the period prescribed, then no ground
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exists to justify his acquittal. An implementing rule or regulation must be consistent with the
provisions of the statute, it cannot amend the law either by abridging or expanding its scope.
Moreover, the guarantee of equal protection simply means that no person or class of
persons shall be denied the same protection of the laws which is enjoyed by other persons or other
classes in the same place and in like circumstances. In the present case, the difference in the dates
of payment provides a substantial distinction between the two classes of employers. Also by
providing the said period, the law refused to allow a sweeping condonation to all delinquent
employers to the detriment of the policy of RA 8282.
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