Santos v Llamas

Class Ethics

Type Case Digests

Citation AC No 4749

Discussed Yes

Owner Micah De Leon

Topic The Practice of Law

Santos v Llamas
Date: January 20, Ponente: Topic: Practice of Law
2000 Mendoza, J

Petitioner: Soliman M. Santos

Respondents: Atty. Francisco Llamas

FACTS
On February 8, 1997, the petitioner (Santos) wrote a letter-complaint to the Court
alleging the respondent (Atty. Llamas) of not indicating proper PTR and IBP official
receipt numbers and data in his pleadings. The respondent has been using IBP
Rizal 259060 for atleast three years (1995-1997).

The petitioner likewise seeks clarification and appropriate action on the bar standing
of the respondent with the Bar Confidant and with the IBP, particularly in its Rizal
Chapter which the respondent alleges to be a member.

ISSUE
Whether the respondent can engage in the practice of law despite not paying his dues
with the IBP

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 Whether the respondent misrepresented to the public and the courts that he had paid
his IBP dues to the Rizal Chapter

JURISPRUDENCE
Engagement in the practice of law requires paying one’s dues, despite his practice
being “limited”.

Lawyers shall not engage in unlawful, dishonest, immoral or deceitful conduct.

DEFENSE
Petitioner

The petitioner alleges that the respondent has not indicated the proper PTR and
IBP OR number and data in his pleadings, citing his use of IBP Rizal 259060 for the
last 3 years.

Likewise, the petitioner notes the respondent’s dismissal as Pasay City Judge and
his conviction of estafa.

Respondent

The respondent noted limited practice of law in his ITR.

Citing RA 7432, the respondent likewise believes his exemption in the payment of
taxes as senior citizen, for which the payment of dues with the IBP is covered.

The respondent, never the less, is willing to tender fulfillment of payment should the
court say so.

RULING
No. Rule 139-A provides that the one can only engage in the practice of law by paying
his dues, regardless if one’s practice is limited. RA 7432, while grants exemption from
payment of individual income taxes to senior citizen, does not extend to payment of
membership or association dues.

Yes. The respondent violated the Code of Professional Responsibility by

misrepresenting to the court and to the public and the courts that he had paid his IBP
dues to Rizal Chapter.

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 In view of the respondent’s advanced age, his expressed willingness to pay his dues,
and plea for a more temperate application of the law, the Court suspends the
respondent from practice of law for one year or until he has paid his dues to the IBP,
whichever is later.

Other information
Exemption to individual income taxes provided it does not exceed the poverty level
as determined by NEDA

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