Bien Joshua L.

Balmeo
21-16250
Block 1-A

IMMACULADA L. GARCIA vs SOCIAL SECURITY COMMISSION

GR No. 170735
December 17, 2007

Facts:
On July 3, 1985, SSS filed a case before the SSC for the collection of unremitted premium
contributions by Impact Corporation from its employees, thereafter, the SSS filed an amended
petition wherein the directors of Impact Corporation were directly impleaded. However, the
directors were already deceased, except for the petitioner.
The SSC in its resolution dated 28 May 2003 ruled favor of SSS and declared Gacia as the only
surviving director or Impact Corporation liable to pay the unremitted contributions and penalties.
The CA, applying section 28(f) of the Social Security Law, again ruled against petitioner.
Petitioner contends that section 28(f) of the SSS law provides that a managing head, director or
partner is liable only for the penalties of the employer corporation and not for the unpaid SSS
contributions of the employer corporation.

Issue:
WN the petitioner is liable only to the penalties imposed.

HELD:
NO. While the Court of Appeals Decision provides that section 28(f) refers to the liabilities
pertaining to penalty for the non-remittance of SSS employee contributions, holding that it is
distinct from the amount of the supposed SSS remittances, petitioner mistakenly concluded that
section 28(f) is applicable only to penalties and not to the liability of the employer for the
unremitted premium contributions. Cleary, a simplistic interpretation of the law is untenable. It is
a rule in statutory construction that every part of the statue must be considered together with the
other parts and kept subservient to the general intent of the whole enactment. The liability
imposed as contemplated under the foreign section 28(f) of the SSS law does not preclude the
liability for the unremitted amount.
Hence, the petitioner as a sole survivor of Impact Corporation was ordered to pay for the
collected and unremitted SSS contributions of Impact Corporation. The case was when remanded
to the SSS for computation of the exact amount and collection thereof.