[74] Id.; Sistoza v. Desierto, 437 Phil. 117, 132 (2002) [Per J. Bellosillo, Second Division]; and Fonacier v. Sandiganbayan, 308 Phil. 660, 693 (1994) (Per J. Vitug, En Banc). [75] Martel v. People, id. [76] Id. [77] Sistoza v. Desierto, 437 Phil. 117, 132 (2002) [Per J. Bellosillo, Second Division]. [78] Id. [79] Id. [80] Martel v. People, G R. No. 224720-23. February 2, 2021, [Per J. Caguioa, En Banc]; and Sistoza v. Desierto, id. at 130. [81] Martel v. People, id. [82] See Presidential Decree No. 1146, entitled "AMENDING, EXPANDING, INCREASING AND INTEGRATING THE SOCIAL SECURITY AND INSURANCE BENEFITS OF GOVERNMENT EMPLOYEES AND FACILITATING THE PAYMENT THEREOF UNDER COMMONWEALTH ACT NO. 186. AS AMENDED, AND FOR OTHER PURPOSES," approved on May 31, 1977. [83] See Section 39 of RA No. 8291, which provides: Section 39. Exemption from Tax, Legal Process and Lien. — It is hereby declared to be the policy of the State that the actuarial solvency of the funds of the GSIS shall be preserved and maintained at all times[.] [84] People v. Talaue, G.R. No. 248652, January 12, 2021, [Per C.J. Peralta, First Division]. [85] Id. [86] Id. [87] Rollo, pp. 42-45 [88] Id. at 42-43. [89] Id. at 47. [90] Id. at 42-43 and 47. [91] Id. at 43 and 47. [92] Id. at 40-45 and 222 -225. [93] Id. at 42-45. [94] See letter dated April 10, 2003: id. at 248. [95] See Memorandum of Agreement; id. at 256-260. [96] Id. at 97. [97] See People v. Lumikid, G.R. No. 242695, June 23, 2020, [Per C.J. Peralta, First Division]. [98] See People v. Talaue, G.R. No. 248632, January 12, 2021. [Per C.J. Peralta, First Division]. [99] Rollo, p. 68. [100] The Commission on Audit found that the municipality deducted GSIS contributions from its employees from 2001-2003, but no vouchers were issued for their remittance; id. at 38. [101] Id. at 48-49 and 54-55. [102] Id. at 239. [103] Section 6. Collection and Remittance of Contributions. — x x x (b) Each employer shall remit directly to the GSIS the employees' and employers' contributions within the first ten (10) days of the calendar month following the month to which the contributions apply. The remittance by the employer of the contributions to the GSIS shall take priority over and above the payment of any and all obligations, except salaries and wages of its employees. (Emphasis supplied) [104] See People v. Talaue, G.R. No. 248652, January 12, 2021, [Per C.J. Peralta, First Division]. [105] Id. [106] Id. [107] Id. [108] Section 3.3.1. It shall be compulsory upon the Employer to deduct and withhold each month from the monthly compensation of each Employee his contributions as specified under Section 31[.] [109] Section 17.2.3. The Heads of Offices. Treasure, Finance Officer, Cashier, Disbursing Officer, Budget Officer or other official or employee who fails to include in the annual budget the amount corresponding to the employer and employee contribution; or who fails or refuses to remit or delays remittances by more than thirty (30) days from the time such amount becomes due and demandable; or fails to deduct the monthly contributions of the employee shall upon conviction by final judgment, suffer the penalties of imprisonment from six (6) months and one (1) day to six (6) years, and a fine of not less than [t]hree thousand pesos ([PHP] 3,000[.00]) but not more than [s]ix thousand pesos ([PHP] 6,000[.00]), and in addition shall suffer absolute perpetual disqualification from holding public office and from practicing any profession or calling licensed by the government. [110] Malalam v. People, 783 Phil. 711, 732 (2016) [Per J.  Leonen, Second Division]. Source: Supreme Court E-Library | Date created: October 03, 2023