ANTI-PLUNDER
LAW
Republic Act No. 7080
WHAT IS PLUNDER
When any public officer who, by himself or in connivance with members of his family, relatives by
affinity or consanguinity, business associates, subordinates or other persons, amasses, accumulates
or acquires ill-gotten wealth through a combination or series of overt or criminal acts in the aggregate
amount or total value of at least Seventy-five million pesos (P75,000,000.00).
WHO IS LIABLE FOR THIS CRIME
Any public officer who commits plunder and any person who participated with said public officer in the commission of plunder
WHAT IS ILL-GOTTEN WEALTH
Ill-gotten wealth means any asset, property, business enterprise or material possession of any person within the purview of Section
Two (2) hereof, acquired by him directly or indirectly through dummies, nominees, agents, subordinates and/or business associates
HOW IS ILL-GOTTEN
WEALTH ACQUIRED
Through misappropriation, conversion, misuse, or malversation of public funds or raids on the public treasury;
By receiving, directly or indirectly, any commission, gift, share, percentage, kickbacks or any other form of pecuniary benefit from any
person and/or entity in connection with any government contract or project or by reason of the office or position of the public officer
concerned;
By the illegal or fraudulent conveyance or disposition of assets belonging to the National Government or any of its subdivisions,
agencies or instrumentalities or government-owned or -controlled corporations and their subsidiaries;
By obtaining, receiving or accepting directly or indirectly any shares of stock, equity or any other form of interest or participation
including promise of future employment in any business enterprise or undertaking;
By establishing agricultural, industrial or commercial monopolies or other combinations and/or implementation of decrees and orders
intended to benefit particular persons or special interests; or
By taking undue advantage of official position, authority, relationship, connection or influence to unjustly enrich himself or
themselves at the expense and to the damage and prejudice of the Filipino people and the Republic of the Philippines.
PENALTIES
FOR PUBLIC OFFICERS
Any public officer guilty of the crime of plunder and
shall be punished by life imprisonment with
perpetual absolute disqualification from holding
any public office.
OTHER PARTICIPANTS
Any person who participated with said public
officer in the commission of plunder shall likewise
be punished. In the imposition of penalties, the
degree of participation and the attendance of
mitigating and extenuating circumstances shall be
considered by the court.
WHAT HAPPENS TO THE ILL-GOTTEN WEALTH?
The court shall declare any and all ill-gotten wealth and their interests and other incomes and assets
including the properties and shares of stock derived from the deposit or investment thereof forfeited in
favor of the State. Until otherwise provided by law, all prosecutions under this Act shall be within the
original jurisdiction of the Sandiganbayan.
IS IT NECESSARY TO PROVE EACH AND EVERY
CRIMINAL ACT DONE?
NO
For purposes of establishing the crime of plunder, it
shall not be necessary to prove each and every
criminal act done by the accused in furtherance of
the scheme or conspiracy to amass, accumulate or
acquire ill-gotten wealth, it being sufficient to
establish beyond reasonable doubt a pattern of
overt or criminal acts indicative of the overall
unlawful scheme or conspiracy.
WHAT HAPPENS IF A PUBLIC OFFICER IS
CHARGED AND CONVICTED OF PLUNDER?
Any public officer against whom any criminal
prosecution under a valid information under this
Act in whatever stage of execution and mode of
participation, is pending in court, shall be
suspended from office. Should he be convicted by
final judgment, he shall lose all retirement or
gratuity benefits under any law, but if he is
acquitted, he shall be entitled to reinstatement and
to the salaries and other benefits which he failed
to receive during suspension, unless in the
meantime, administrative proceedings have been
filed against him.
ARTICLE 213 - 216
FRAUDS AND ILLEGAL EXACTIONS
AND TRANSACTIONS
ARTICLE 213
FRAUDS AGAINST THE PUBLIC TREASURY AND
SIMILAR OFFENSES
The penalty of
prision correccional
in its medium period
to prision mayor in
its minimum period,
or a fine ranging
from Forty thousand
(P40,000) to Two
million pesos
(P2,000,000), or
both, shall be
imposed upon any
public officer who:
1. In his official capacity, in dealing with any person with regard to furnishing supplies, the making of contracts,
or the adjustment or settlement of accounts relating to public property or funds, shall enter into an agreement
with any Interested party or speculator or make use of any other scheme, to defraud the Government;
2. Being entrusted with the collection of taxes, licenses, fees and other imposts, shall be guilty or any of the
following acts or omissions:
(a) Demanding, directly, or indirectly, the payment ofsums different from or larger than those authorized by law.
(b) Failing voluntarily to issue a receipt, as provided by law, for any sum of money collected by him officially.
(c) Collecting or receiving, directly or indirectly, by way of payment or otherwise things or objects of a nature
different from that provided by law.
When the culprit is an officer or employee of the Bureau of Internal Revenue or the Bureau of Customs, the
provisions of the Administrative Code shall be applied.
ARTICLE 213
The public officer must act in his official capacity.
ELEMENTS OF FRAUD
AGAINST PUBLIC TREASURY
That the offender be a public officer.
That he should have taken advantage
of his office, that is, he intervened
in the transaction in his official
capacity.
That he entered into an agreement
with any interested party or speculator
or made use of any other scheme with
regard to (1) furnishing supplies, (2)
the making of contracts, or (3) the
adjustment or settlement of accounts
relating to public property or funds.
That the accused had intent to defraud
the Government.
The offender must have the duty as public officer to deal with any person with regard
to furnishing supplies, the making of contracts, or the adjustment or settlement of
accounts relating to public property or funds.
The crime of frauds against public treasury is consummated by merely entering into
an agreement with any interested party or speculator or by merely making use of any
other scheme to defraud the Government.
It is not necessary that the Government is actually defrauded by reason of the
transaction. It is sufficient that the public officer who acted in his official capacity had
the intent to defraud the Government.
ARTICLE 213
Mere demand for larger or different amount is sufficient to consummate the crime.
ELEMENTS OF ILLEGAL
EXACTIONS
The offender is a public officer entrusted with the
collection of taxes, licenses, fees and other imposts.
He is guilty of any of the following acts or omissions:
(1) Demanding, directly or indirectly, the payment of
sums different from or larger than those authorized by
law; or
Collecting officer must issue official receipts.
Where the deputy sheriff received certain amounts in connection with the performance of
his duties without issuing the corresponding official receipts thereof, he is guilty of illegal
exaction penalized by paragraph 2(b) of Article 213 of the Revised Penal Code.
When there is deceit in demanding greater fees than those prescribed by law, the
crime committed is estafa and not illegal exaction.
(2) Failing voluntarily to issue a receipt, as provided by
law, for any sum of money collected by him officially; or
Tax collector need not account for tax collected. When a public officer, whose
official duty is to collect taxes, receives a payment in said concept, he makes himself
directly accountable to the government for the money so collected and received.
(3) Collecting or receiving, directly or indirectly, by way of
payment or otherwise, things or objects of a nature
different from that provided by law.
Hence, a tax collector who collected a sum larger than that authorized by law and
spent all of them is guilty of two crimes, namely: (1) illegal exaction, for demanding a
greater amount; and (2) malversation, for misappropriating the amount collected.
Officer or employee of Bureau of Internal Revenue or Bureau of Customs not covered
by this article.
ARTICLE 214
OTHER FRAUDS
In addition to the penalties
prescribed in the provisions of
Chapter Six, Title Ten, Book
Two, of this Code, the penalty
of temporary special
disqualification in its
maximum period to perpetual
special disqualification shall
be imposed upon any public
officer who, taking advantage
of his official position, shall
commit any of the frauds or
deceits enumerated in said
provisions.
Elements:
1. That the offender is a public officer.
2. That he takes advantage of his official position.
3. That he commits any of the frauds or deceits enumerated in Arts. 315 to 318.
Arts. 315 to 318, which cover the provisions referred to, define and penalize (1) estafa,
(2) other forms of swindling, (3) swindling a minor, and (4) other deceits.
ARTICLE 215
PROHIBITED TRANSACTIONS
The penalty of
prision correccional in its
maximum period or a fine
ranging from Forty thousand
pesos (P40,000) to Two
hundred thousand pesos
(P200,000), or both, shall be
imposed upon any appointive
public officer who, during
his incumbency, shall directly
or indirectly become
interested in any transaction
of exchange or speculation
within the territory subject to
his jurisdiction.
Elements:
1. That the offender is an appointive public officer.
2. That he becomes interested, directly or indirectly, in any transaction of exchange or speculation.
3. That the transaction takes place within the territory subject to his jurisdiction.
4. That he becomes interested in the transaction during his incumbency.
The transaction must be one of exchange or speculation.
It is sufficient under this article that the appointive officer has an interest in any transaction of
exchange or speculation, such as, buying and selling stocks, commodities, land, etc., hoping to take
advantage of an expected rise or fall in price.
Purchasing of stocks or shares in a company is simply an investment and is not a violation of the
article.
An appointive public officer may, within the territory subject to his jurisdiction, engage in the purchase
of stocks or shares in any company, because to do so does not mean taking part in a business for gain
or profit, but simply to invest funds at a legal interest.
But buying regularly securities for resale is speculation.
What he may not do is to buy regularly securities for the purpose of profiting by a resale thereof.
The appointive public officer should not devote himself to commerce.
ARTICLE 215
PROHIBITED TRANSACTIONS
The penalty of
prision correccional in its
maximum period or a fine
ranging from Forty thousand
pesos (P40,000) to Two
hundred thousand pesos
(P200,000), or both, shall be
imposed upon any appointive
public officer who, during
his incumbency, shall directly
or indirectly become
interested in any transaction
of exchange or speculation
within the territory subject to
his jurisdiction.
Examples of appointive public officer.
Under Art. 14 of the Code of Commerce, the following (among others)
may not engage in the commercial profession either in person or by
proxy:
1. Justices, judges or fiscals.
2. Employees engaged in the collection and administration of public
funds.
ARTICLE 216
POSSESSION OF PROHIBITED INTEREST BY A PUBLIC OFFICER.
The penalty of arresto mayor in its medium
period to prision correccional in its
minimum period, or a fine ranging from
Forty thousand pesos (P40,000) to Two
hundred thousand pesos (P200,000, or
both, shall be imposed upon a public
officer who directly or indirectly,
shall become interested in any contract or
business in which it is his official duty to
intervene.
This provisions is applicable to experts,
arbitrators and private accountants who, in
like manner, shall take part in any contract
or transaction connected with the estate or
property in appraisal, distribution or
adjudication of which they shall have
acted, and to the guardians and executors
with respect to the property belonging to
their wards or estate.
Who are liable for possession of prohibited interest?
1. Public officers who, directly or indirectly, became interested in any contract or business in which it
was his official duty to intervene.
2. Experts, arbitrators, and private accountants who, in like manner, took part in any contract or
transaction connected with the estate or property in the appraisal, distribution or adjudication of
which they had acted.
3. Guardians and executors with respect to the property belonging to their wards or the estate.
Actual fraud is not necessary.
Actual fraud is not necessary; the act is punished because of the possibility that fraud may be
committed or that the officer may place his own interest above that of the government or party which
he represents.
Intervention must be by virtue of public office held.
Example: A Mayor leases the municipal fishponds to himself or his wife for the purpose of gaining
from ir, taking advantage of his position to forward his own interest.
ARTICLE 217 - 222
MALVERSATION OF PUBLIC
FUNDS OR PROPERTY
ARTICLE 217
MALVERSATION OF PUBLIC FUNDS OR PROPERTY
Any public officer who, by
reason of the duties of his
office, is accountable for public
funds or property, shall
appropriate the same, or shall
take or misappropriate or shall
consent, through abandonment
or negligence, shall permit any
other person to take such
public funds or property, wholly
or partially, or shall otherwise
be guilty of the
misappropriation or
malversation of such funds or
property, shall suffer:
1. The penalty of prisión correccional in its medium and maximum periods, if the amount involved in the
misappropriation or malversation does not exceed Forty thousand pesos (P40,000).
2. The penalty of prisión mayor in its minimum and medium periods, if the amount involved is more than Forty
thousand pesos (P40,000) but does not exceed One million two hundred thousand pesos (P1,200,000).
3. The penalty of prisión mayor in its maximum period to reclusion temporal in its minimum period, if the amount
involved is more than One million two hundred thousand pesos (P1,200,000) but does not exceed Two million four
hundred thousand pesos (P2,400,000).
4. The penalty of reclusion temporal, in its medium and maximum periods, if the amount involved is more than Two
million four hundred thousand pesos (P2,400,000) but does not exceed Four million four hundred thousand pesos
(P4,400,000).
5. The penalty of reclusion temporal in its maximum period, if the amount involved is more than Four million four
hundred thousand pesos (P4,400,000) but does not exceed Eight million eight hundred thousand pesos (P8,800,000).
If the amount exceeds the latter, the penalty shall be reclusion perpetua. In all cases, persons guilty of malversation
shall also suffer the penalty of perpetual special disqualification and a fine equal to the amount of the funds
malversed or equal to the total value of the property embezzled.
The failure of a public officer to have duly forthcoming any public funds or property with which he is chargeable,
upon demand by any duly authorized officer, shall be prima facie evidence that he has put such missing funds or
property to personal uses. (As amended by RA 1060, Republic Act No. 10951, [August 29, 2017]).
ARTICLE 217
MALVERSATION OF PUBLIC FUNDS OR PROPERTY
Acts punishable in malversation:
Elements common to all acts of malversation under Art. 217.
1. By appropriating public funds or
property.
2. By taking or misappropriating the
same.
3. By consenting, or through
abandonment or negligence, permitting
any other person to take such public
funds or property.
4. By being otherwise guilty of the
misappropriation or malversation of
such funds or property
(a) That the offender be a public officer.
(b) That he had the custody or control of funds or property by reason of the duties of his office.
(c) That those funds or property were public funds or property for which he was accountable.
(d) That he appropriated, took, misappropriated or consented or, through abandonment or negligence,
permitted another person to take them.
The penalty for malversation is the
same whether committed with malice or
through negligence or imprudence.
Funds or property must be received in official capacity.
When a public officer had no authority to receive the money for the Government and upon receipt of the
same he misappropriated it, the crime committed is estafa, not malversation. (U.S. vs. Solis, 7 Phil. 195)
A public officer having only a qualified charge of Government property without authority to part with
physical possession of it unless upon order from his immediate superior, cannot be held liable for
malversation. They are liable for theft.
A private person conspiring with an accountable public officer in committing malversation is also guilty
of malversation.
ARTICLE 217
MALVERSATION OF PUBLIC FUNDS OR PROPERTY
Government funds include revenue funds and
trust funds.
Government funds include not only revenue
funds but also trust
funds. (People vs. Ramos, C.A., 38 O.G. 817)
The return of the funds malversed is only mitigating, not exempting, circumstance.
Public funds may include: funds from
sweepstakes, Red Cross, indemnities. etc.
When the shortage is paid by the public officer from his pocket, he is not liable for malversation.
But if at the very moment when the shortage is discovered, the accountable officer is notified thereof and
he at once presents the money, no prima facie evidence of the crime of malversation can be established.
Private property may be involved in
malversation
Public officers guilty of malversation are guilty
not only of national, provincial or municipal
funds, revenues or property, but also of other
funds or property, even if they belong to private
individuals, as long as such funds or property
are placed in their custody. (People vs. De la
Serna, C.A., 40 O.G. Supp. 12, 159)
May a person whose negligence made possible by the commission of malversation by another be held
liable as principal by indispensable cooperation in the complex crime of malversation through
falsification of a public document by reckless negligence? YES, The Court held in earlier cases that
negligence consitutes cooperation to the malversation of another.
ARTICLE 218
FAILURE OF ACCOUNTABLE OFFICER TO RENDER ACCOUNTS
Any public officer, whether in the service
or separated therefrom by resignation or
any other cause, who is required by law
or regulation to render account to the
Commission on Audit, or to a provincial
auditor and who fails to do so for a
period of two months after such
accounts should be rendered, shall be
punished by prision correccional in its
minimum period, or by a fine ranging
from Forty thousand pesos (P40,000) to
One million pesos (P1,000,000), or both.
Elements:
1. That the offender is a public officer, whether in the service or separated therefrom.
2. That he must be an accountable officer for public tunds or property.
3. That he is required by law or regulation to render accounts to the Commission on Audit, or to a
provincial auditor.
4. That he fails to do so for a period of two months after such accounts should be rendered.
Demand for accounting is not necessary.
Art. 218 does not require that there be a demand by the Commission on Audit or provincial auditor that
the public officer should render an account. It is sufficient that there is a law or regulation requiring him
to render account.
Reason why mere failure to render account by an accountable public officer is punished.
The reason for this is that the law does not so much contemplate the possibility of malversation as the
need of enforcing by a penal provision the performance of the duty incumbent upon every public
employee who handles government funds to render an account of all he receives or has in his charge by
reason of his employment. (U.S. vs. Saberon, 19 Phil. 391)
Misappropriation is not necessary.
It is not essential that there be misappropriation. If there is misappropriation, he would be liable also for
malversation under Art. 217.
ARTICLE 219
FAILURE OF A RESPONSIBLE PUBLIC OFFICER TO
RENDER ACCOUNTS BEFORE LEAVING THE COUNTRY.
Any public officer who unlawfully
leaves or attempts to leave the
Philippine Islands without securing a
certificate from the Commission on
Audit showing that his accounts
have been finally settled, shall be
punished by arresto mayor, or a fine
ranging from Forty thousand pesos
(P40,000) to Two hundred thousand
pesos (P200,000) or both.
Elements:
That the offender is a public officer.
That he must be an accountable officer for public funds or property.
That he must have unlawfully left (or be on the point of leaving) the Philippines without securing from
the Commission on Audit a certificate showing that his accounts have been finally settled.
The act of leaving the country must be unauthorized or not permitted by law.
ARTICLE 220
ILLEGAL USE OF PUBLIC FUNDS OR PROPERTY
Any public officer who shall apply any
public fund or property under his
administration to any public use other
than for which such fund or property
were appropriated by law or ordinance
shall suffer the penalty of prision
correccional in its minimum period or a
fine ranging from one-half to the total of
the sum misapplied, if by reason of such
misapplication, any damages or
embarrassment shall have resulted to
the public service. In either case, the
offender shall also suffer the penalty of
temporary special disqualification. If no
damage or embarrassment to the public
service has resulted, the penalty shall be
a fine from 5 to 50 per cent of the sum
misapplied.
Elements:
1. That the offender is a public officer.
2. That there is public fund or property under his administration.
3. That such public fund or property has been appropriated by law or ordinance.
4. That he applies the same to a public use other than that for which such fund or property has been
appropriated by law or ordinance.
There is no technical malversation if there is no law or ordinance appropriating public funds or property
for a particular purpose. The public funds or property must be appropriated by law or
ordinance for a particular purpose.
Example of illegal use of public funds is when the fund specifically appropriated for a project is used for
a different end.
Illegal use of public funds or property distinguished from malversation under Art. 217.
(1) The offenders are accountable public officers in both crimes.
(2) The offender in illegal use of public funds or property does not derive any personal gain or profit; in
malversation, the offender in certain cases profits from the proceeds of the crime.
(3) In illegal use, the public fund or property is applied to another public use; in malversation, the public
fund or property is applied to the personal use and benefit of the offender or of another person.
ARTICLE 221
FAILURE TO MAKE DELIVERY OF PUBLIC FUNDS OR PROPERTY.
Any public officer under obligation to
make payment from Government funds
in his possession, who shall fail to make
such payment, shall be punished by
arresto mayor and a fine from 5 to 25
percent of the sum which he failed to
pay.
This provision shall apply to any public
officer who, being ordered by competent
authority to deliver any property in his
custody or under his administration,
shall refuse to make such delivery.
The fine shall be graduated in such case
by the value of the thing, provided that it
shall not less than Ten thousand pesos
(P10,000).
Acts punishable under Art. 221.
1. By failing to make payment by a public officer who is under obligation to make such payment from
Government funds in his possession.
2. By refusing to make delivery by a public officer who has been ordered by competent authority to
deliver any property in his custody or under his administration.
Elements of Failure to Make Payment:
1. That the public officer has Government funds in his possession.
2. That he is under obligation to make payment from such funds.
3. That he fails to make the payment maliciously.
Refusal to make delivery of property must be malicious.
Under No. 2 (refusal to make delivery of property), the refusal must be malicious also.
ARTICLE 222
OFFICERS INCLUDED IN THE PRECEDING PROVISIONS
The provisions of this chapter shall
apply to private individuals who in any
capacity whatever, have charge of any
insular, provincial or municipal funds,
revenues, or property and to any
administrator or depository of funds or
property attached, seized or deposited
by public authority, even if such property
belongs to a private individual.
Private individuals who may be liable under Arts. 217 to 221.
1. Private individuals who, in any capacity whatever, have charge of any national, provincial or municipal
funds, revenue, or property.
2. Administrator or depository of funds or property, attached, seized or deposited by public authority,
even if such property belongs to a private individual.
Purpose of Art. 222.
The purpose of Article 222 of the Revised Penal Code is to extend the provisions of the Code on
malversation to private individuals. (People vs. Escalante, C.A., 49 O.G. 4397)
Private property is included, provided it is (1) attached, (2) seized, or (3) deposited by public authority.
The expression, "even if such property belongs to a private individual," is a sweeping and all embracing
statement so as to include a case where private funds or property are involved, as long as such funds or
property are placed in the custody of accountable public officers.