CONSTITUTION

Professor: Atty. Alberto Jesus Muyot

GR 112745 October 16,
1997 Ponente: Torres J
Larin V Exeutive
Secretary
Submitted by: Submitted on:
Ryan Ronquillo Oct. 25, 2019
Petitioner: Respondent:
Aquilino T. Larin THE EXECUTIVE SECRETARY, SECRETARY
OF FINANCE, COMMISSIONER OF THE
BUREAU OF INTERNAL REVENUE AND THE
COMMITTEE CREATED TO INVESTIGATE
THE ADMINISTRATIVE COMPLAINT AGAINST
AQUILINO T. LARIN, COMPOSED OF
FRUMENCIO A. LAGUSTAN, JOSE B.
ALEJANDRINO AND JAIME M. MAZA

FACTS:
- Aquilino Larin was removed from his office as Assistant Commissioner of the Excise Tax
Service of the BIR. He questions:
o He questioned Memorandum order No. 164 issued by the office of the president
ordering investigation against him.
o And Administrative Order no. 101 that found him guilty of grave misconduct that
led to his dismissal.
o He also assails the legality of EO 132 that provides streamlining of BIR where
some positions are either abolished, renamed, decentralized or transferred. The
office of Aquilino Larin is one of the offices that is abolished by the said order.
- Petitioner is challenging the authority of the president from dismissing him from office.
He argues with regard to appointees who are Career Executive Service officers, the
President can only “control” but do not have the power to “remove.”
- He argues that there is no law yet which authorizes the President to reorganize
executive agencies particularly BIR. E.O. 132 violates R.A. 6656 otherwise known as
“The act protecting the security of tenure of civil service officers and employees in the
implementation of government reorganization.”

Issues Ruling
Does the President have the power to reorganize with the issuance of E.O 132? YES
RULING:

- Yes, Sec 48 of RA 7645, Secion 63 of EO 127 and Section 20 , bok III of EO 292: These
provisions clearly mentions the act of “ Scaling down, phasing out and abolition of
offices only and does not cover the creation of offices or transfer of functions.
- The act of creating and decentralizing is included in the subsequent provision of Section
62.
- Being a President appointee, he comes under the direct disciplining authority of the
President. “The power to remove is inherent in the power to appoint” conferred by
Section 16, Art VII of the Constitution.
- Section 62 of RA 7645 shows that the president has the authority to effect
organizational changes.
- What gives the President power to reorganize is PD 1772 which amends PD 1416
expressly grants the president authority to reorganize national government, which
includes the power to group, consolidate bureaus and agencis, to abolish offices, to
transfer functions, to create and classify functions, services, and activities and to
standardized salaries and materials.
- BUT the power to reorganize is not limitless and must be done in good faith
- In the instant case the court found that it was done in bad faith (a) when the EO
aboilished the intelligence and investigation office and at the same time creating
intellgence and investigation service to the same function. (b) the non reappointment of
the petitioner, being holder of career service, he should have been prioritized or
preferred.
-

DECISION

- Petition is Granted, petitioner is hereby reinstated