G.R. No. 170735 (December 17, 2007)Immaculada L. Garcia v.

Social
Security Commission Legaland Collection & SSS
facts:
P

the petitioner Immaculada L. Garcia

, Eduardo de

leon ,pacita Fernandez and Consuelo Villanueva were directors of

impact corp. engage in the business of manufacturing aluminum
tube containers and operated two factories. One was a slug
foundry factory located in nueva ecija ,while the other was an
Extrusion Plant in Cainta, Metro Manila, which processed the
"slugs" into aluminum collapsible tubes and similar containers
for toothpaste and other related products. Records shows that
around 1978 ,impact corp. started encountering financial problems
by 1980 , arises a problem with the employees of the corporation
due to unremitted sss contribution .
Issue:
Won

the only

surviving director of the corp. is liable for all the workers

whole collected and unremitted sss contribution.with penalties

HELD: The petition is DISMISSED for lack of merit. The surviving director of the
Impact Corporation is solely liable for the unremitted SSS premium
contributions and penalties therefor. The petitioner avers that
under the social security law provision, the liability does not
includeliability for the unremitted SSS premium contributions.
But accordingly, the sections must be understood or interpreted
as a whole and not by parts. The liability imposed as
contemplated under the provisions of the social security law does
not preclude the liability for theunremitted amount.