However, Bataan Governor Enrique Garcia, Jr., in his complaint, stated that for several occasions in the years 2002, 2003 and 2004, Pilapil neglected and refused to require the presentation of the proofs of payment of transfer taxes as mandated by law before the transfer of ownership of Real Property Tax Declaration.
Garcia said Pilapil caused the transfer of ownership of said Tax Declarations without payment of transfer taxes due to the province, triggering undue injury to the government.
Such transfers, according to the complaint, are not exempt from transfer taxes and because the transactions transpired between two private parties.
The resolution stated that, "Clearly, the failure of respondent (Pilapil), in numerous occasions, to perform this mandated duty…constitutes a corrupt practice that makes him liable under Sec. 3(e) of RA 3019.) - https://www.affordablecebu.com/