Topic: CANON 7 - A LAWYER SHALL AT ALL TIMES UPHOLD THE INTEGRITY

AND DIGNITY OF THE LEGAL PROFESSION AND SUPPORT THE ACTIVITIES OF

THE INTEGRATED BAR.
Santos Jr. v. Llamas, A.C. 4749, January 20, 2000, 322 SCRA 529 (2000)

Facts:
Atty. Soliman Santos filed an administrative case against Atty. Francisco
Llamas on the grounds of not indicating the proper PTR for payment of
professional tax and IBP O.R. Nos. and data (date & place of issuance) in his
pleadings
Atty. Llamas avers that he is exempt from the membership dues for being a
Senior Citizen and that his practice was only limited. That he is willing to pay
his membership dues regardless of his averment that he is exempted.
Integrated Bar of the Philippines (IBP) Board of Governors found Atty. Llamas
guilty and recommended a suspension of 3 months or until he pays his dues.
Issue:
Whether or not Atty. Llamas is guilty in violation of Canon 7 of the Code of
Professional Responsibility.
Ruling:
Yes.
CANON 7 - A LAWYER SHALL AT ALL TIMES UPHOLD THE INTEGRITY AND
DIGNITY OF THE LEGAL PROFESSION AND SUPPORT THE ACTIVITIES OF THE
INTEGRATED BAR.
In the case at bar, Atty. Llamas, for many years, did not indicate the proper
PTR and IBP O.R. Nos. and data in his pleadings, which constitutes failure to
support IBP’s activities for not paying tax and IBP dues.
Therefore, Atty. Llamas is guilty of violating Canon 7 of the Code of Professional
Responsibility for not paying his IBP dues by not indicating proper PTR and
IBP O.R. Nos.
Hence, Atty. Llamas is suspended to practice law for one (1) year or until he
has paid his IBP dues.

Nota Bene:
Being senior citizen only exempts them from paying income taxes but not IBP
dues