MANILA - The Office of the Ombudsman has ordered the dismissal of Aklan Provincial Assessor Kokoy Soguilon and Malay, Aklan Municipal Assessor Erlinda Casimero for grave misconduct after refusing to cancel the tax declaration of a lot in Barangay Balabag, Boracay Island in favor of Friday’s Holdings Inc.

The dismissal order came with another resolution finding probable cause to indict them for one count of graft.

Friday’s Holdings, represented by Mauro Badiola, earlier filed a complaint at the Office of the Ombudsman against Soguilon and Casimero for not acting on the company’s request for the cancellation of Tax Declaration (TD) No. 3676 that was the subject of a compromise agreement.

The agreement was entered into by Badiola and former owner Mila Yap Sumndad on July 7, 2009, but the deed of absolute sale had to be executed by a court sheriff after the latter refused to do so.

Badiola later discovered that a real estate mortgage was entered into between Sumndad and Winace Holdings Philippines Inc and that no tax declaration was issued in his name.

In the resolution dated May 11, the Ombudsman said Soguilon and Casimero should be charged with graft for their “deliberate refusal” to cancel TD No. 3676.

“For their unfounded refusal to honor complainant’s TD which had been priorly issued, and to furnish complainant certified true copies of the above-said requested documents, respondents exhibited manifest partiality and evident bad faith,” the Ombudsman said in the resolution.

In their defense, Soguilon and Casimero said they could not cancel TD 3676 because Tax Ordinance No. 001, Series of 2014 which provided a new schedule of market values for real properties, was declared void.

The Ombudsman, however, said that the assessors would not just cancel Badiola's TD without violating his right to due process.

It said there was no reason to indict Soguilon and Casimero for another count of graft for supposedly failing to act on the request for a copy of the real estate mortgage with Winace Holdings.

“Further, respondent Soguilon contended that he acted with dispatch on complainant’s request for a copy of the real estate mortgage between Mila and Winace Holdings by indorsing it to respondent Casimero on January 25, 2016 for appropriate action. Respondent Casimero, on her part, contended that she replied to complainant on February 5, 2016 that she had no copy of the mortgage,” the Ombudsman noted in the resolution.

Aside from dismissal from service, the Ombudsman also ordered the forfeiture of the respondents' retirement benefits and their perpetual disqualification from public office.