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Carlos vs. Department of Finance

JESSIE JAVIER CARLOS, PETITIONER, VS. DEPARTMENT OF FINANCE - REVENUE INTEGRITY PROTECTION SERVICE (DOF­-RIPS) AND OFFICE OF THE OMBUDSMAN, RESPONDENTS.

G.R. No. 225774 | 2023-04-18

D E C I S I O N
 
LEONEN, SAJ.:
 
The review and compliance procedure in Section 10 of Republic Act No. 6713 or the Code of Conduct and Ethical Standards for Public Officials and Employees is absolutely mandatory. The government must comply with it for public officials or employees to be held liable for errors or omissions in, or nonsubmission of, their Statements of Assets, Liabilities, and Net Worth (SALNs).
 
This resolves a Petition for Review on Certiorari[1] under Rule 45 of the 1997 Rules of Civil Procedure, assailing the Decision[2] and Resolution[3] of the Court of Appeals. The Court of Appeals...