Santos v. Llamas
Santos v. Llamas
Santos v. Llamas
LLAMAS
Facts:
Issues:
(1) Whether respondent is exempt from paying his yearly dues to the Integrated Bar of
the Philippines.
(2) Whether the respondent has misled the court about his standing in the IBP by
using the same IBP O.R. number in his pleadings of at least six years and therefore
liable for his actions.
Held:
(1) NO. Rule 139-A requires that every member of the Integrated Bar shall pay annual
dues and default thereof for six months shall warrant suspension of membership and if
nonpayment covers a period of 1-year, default shall be a ground for removal of the
delinquent’s name from the Roll of Attorneys. It does not matter whether or not
respondent is only engaged in “limited” practice of law. Moreover, While it is true that
R.A. No. 7432, grants senior citizens "exemption from the payment of individual
income taxes: provided, that their annual taxable income does not exceed the poverty
level as determined by the National Economic and Development Authority (NEDA) for
that year," the exemption however does not include payment of membership or
association dues.
Respondent's failure to pay his IBP dues and his misrepresentation in the pleadings
he filed in court indeed merits the most severe penalty. However, in view of
respondent's advanced age, his express willingness to pay his dues and plea for a
more temperate application of the law, we believe the penalty of one year suspension
from the practice of law or until he has paid his IBP dues, whichever is later, is
appropriate.