REPUBLIC OF THE PHILIPPINES

Province of Cebu
OFFICE OF THE GOVERNOR

IN THE MATTER OF THE INVESTIGATION FOR

POSSIBLE VIOLATIONS OF CEBU PROVINCIAL
ORDINANCE NO. 2008-10, OTHERWISE KNOWN
AS “THE REVENUE CODE OF CEBU OF 2008

FOR: VIOLATION OF SECTIONS

196(f), 196(n), 196(p), of Revenue
Code of Cebu of 2008

EVANGELINE R. GABISAN, FLOREMI

ENTERPRISES, TRI-N ENTERPRISES,
NOV ENTERPRISES, AVNVERLIE
MERCHANDISE, AND CRIS HOUSING
SUPPLY,
Respondent/s

x------------------------------------------x

MOTION FOR RECONSIDERATION

Respondent, Evangeline Gabisan, respectfully move for a reconsideration of

the Honorable Governor’s Decision dated May 21, 2021 as a testament to her
commitment to the rule of law. We therefore ask the Honorable Governor to take a
second look and reflect deeply on the strength of respondent’s plea for
reconsideration.

The Governor, in implementing a successful revenue code, deserve to be

lauded and admired in her drive in deterring any acts of defrauding the provincial
government with the needed revenues.

Be that as it may, the herein respondent, by counsel, respectfully state:

1. On 26 of May 2021, respondent Evangeline Gabisan received an order of

the above entitled case, the dispositive portion of which reads:
 WHEREFORE, foregoing premises considered, in violation of Sections
196(f), 196(n) and (196 (p) of Provincial Ordinance No. 2008-10, it is hereby
ORDERED that:

a) Respondents Evangeline R. Gabisan and Floremi Enterprises to

immediately PAY jointly and severally a fine of THREE HUNDRED
THOUSAND PESOS (PHP 300,000);

b) Respondents Evangeline R. Gabisan and Tri-N Enterprises to

immediately PAY jointly and severally a fine of ONE HUNDRED
EIGHTY THOUSAND PESOS (PHP 180,000);

c) Respondents Evangeline R. Gabisan and Novi Enterprises to immediately

PAY jointly and severally a fine of ONE HUNDRED TWENTY
THOUSAND PESOS (PHP 120,000);

d) Respondents Evangeline R. Gabisan and Anverlie Merchandise to

immediately PAY jointly and severally a fine of NINETY THOUSAND
PESOS (PHP 90,000);

e) Respondents Evangeline R. Gabisan and Cris Housing Supply to

immediately PAY jointly and severally a fine of SIXTY THOUSAND
PESOS (PHP 60,000);

FURTHER, the CERTIFICATE OF ACCREDIATATION issued to

Respondent EVANGELINE R. GABISAN is SUSPENDED for a period of (SIX
(6) MONTHS effective immediately in accordance with Section 197(g) of
Provincial Ordinance No. 2008-10.

-Xxx xxx xxx-

2. The herein respondent moves for the Reconsideration of the above-

mentioned Resolution as to the suspension of the certificate of
accreditation of respondent EVANGELINE R. GABISAN and the
liabilities of other respondents on the following grounds:
 LEGAL GROUNDS FOR THE MOTION FOR RECONSIDERATION

a) The irregularities In the subject Charge Slips has no proof of

being re-used or recycled but may be invoke for the imposition of
a fine under the Cebu Provincial Ordinance No. 2008-10 but not
be made as a merit for the suspension of the Certificate of
Accreditation;

b) The Cebu Provincial Ordinance No. 2008-10 otherwise known as

the Revenue Code of Cebu of 2008 particularly Section 197(g) did
not mentioned of any duration as to the suspension of the
Certificate of Accreditation;

ARGUMENTS/DISCUSSIONS

a) The irregularities in the subject Charge Slips has no proof of being re-
used or recycled but may be invoke for the imposition of a fine under
the Cebu Provincial Ordinance No. 2008-10 but not be made as a merit
for the suspension of the Certificate of Accreditation;

It must be recalled that the Investigation Report of the Good Provincial

Legal Office did not able to find out that the subject irregular charge slips were
used or recycled.

In other words, there is no proof that the subject charge slips were used to
defraud the provincial government in its revenue needs.

The herein respondent will not questioned the imposition of a fine due to the
irregularities on the charge slips as she could not undone the inadvertence and the
damage that caused by her employees in the issuance of the erroneous or missing
entries in the charge slips as respondent has commitment to the rule of law.

However, while it is true that Employers shall be liable for the damages
caused by their employees acting within the scope of their task as it is her duty to
exercise due care and vigilance over the acts of her subordinates, it will only apply
and tantamount to a civil liability but not in a way or totally apply to any
administrative liability.
 The herein respondent only relies on the representation of her
employee/checker but she did not employ any issuance of irregularities in the
delivery receipts/charge slips. She could not closely monitor her checker and
driver to the inadvertent issuance of the irregularities in the charge slips.

The herein respondent reiterates that the irregularities in the issuance of the
duplicate and triplicate copy of the charge slips were due to inadvertence and not
intentional. She has been in the business for many years and this is the only time
that she was imposed with the irregularities in the issuance of a charge slips.

The herein respondent is willing to pay the fine but ask for a consideration
of the Good Governor that she will be allowed to pay the fine on a staggered basis
as she has no other source of income except for being accredited as processor of
Sand and Gravel and other Quarry Resources.

Likewise, the herein respondent ask for a consideration of the Good

Governor for the lifting of the suspension of respondent’s certificate of
accreditation so that she could continue her business as her only source of her
income so that she can defray the fine imposed by the Cebu provincial
government.

Moreover, the herein respondent humbly request that the imposition of the
fine be directed only to her and not with the other respondents as the latter are just
collateral damage of the inadvertence of her employees in the issuance of the
irregular charge slips.

Furthermore, the mandate of the Revenue Code of Cebu of 2008 under Sec.
197(g) thereof gives the Good Governor the discretion to suspend or to impose a
fine or both for any violation of the said revenue code. Taking into account that
the herein respondent is willing to pay the fine with an undertaking that it will
closely monitor the issuance of the charge slips to avoid any irregularities, she
prays to the Good Governor to reconsider the SUSPENSION of the Certificate of
Accreditation of the Processor/Trader/Dealer/Retailer of Sand and Gravel and
other Quarry Resources of the herein respondent.

b) The Cebu Provincial Ordinance No. 2008-10 otherwise known as the

Revenue Code of Cebu of 2008 particularly Section 197(g) did not
mentioned of any duration as to the suspension of the Certificate of
Accreditation;
 The herein respondent hereby reiterates her commitment to uphold the law and
lauded and admired the Governor’s drive in deterring any acts of defrauding the
provincial government with the needed revenues.

In as much as the respondent is willing to pay the fine impose on her for the
irregularities on the charge slips, she reiterates the lifting of the suspension of her
Certificate of Accreditation as Processor/Trader/Dealer/Retailer of Sand and
Gravel and other Quarry Resources.

The Good Governor was mandated by the aforementioned revenue code to have
a discretion to REVOKE/SUSPEND the Certificate of Accreditation of the
respondent as Processor / Trader / Dealer / Retailer of Sand and Gravel and other
Quarry Resources but the revenue code did not mentioned of the duration of the
suspension.

Taking into consideration that the irregularities of the issuance of the subject
charge slips was due to inadvertence of her employees and not intentional, and also
there are no proofs that the subject charge slips were re-used or recycled to defraud
the Cebu provincial government of its revenue needs, the herein respondent
respectfully and humbly prays for the LIFTING of the SUSPENSION of the
respondent’s Certificate of Accreditation as Processor / Trader / Dealer / Retailer
of Sand and Gravel and other Quarry Resources.

Respectfully submitted, June 01, 2021, Cebu City.

DAVIDE, SUSUSCO and ASSOCIATES LAW OFFICE

COUNSEL FOR THE DEFENDANTS
Rm. 306 Diaz Bldg., J. Avila St., Capitol Site, Cebu City
By:

ATTY. GIOVANNI D. SUSUSCO

IBP NO. 8852 / 01-17-2020 / CEBU
PTR NO. 503905 / 01-17-2020 / CEBU PROV
Roll of Attorneys No. 53097
Admitted to the Bar on April 26, 2007
MCLE VI-0027317
Email: giosususco@yahoo.com