Section 3(e) of R.A. No.

3019 provides:

SEC. 3. Corrupt practices of public officers. In addition to acts or omissions of public officers already
penalized by existing law, the following shall constitute corrupt practices of any public officer and are
hereby declared to be unlawful:

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(e) Causing any undue injury to any party, including the Government, or giving any private party any
unwarranted benefits, advantage, or preference in the discharge of his official, administrative or judicial
functions through manifest partiality, evident bad faith or gross inexcusable negligence. This provision
shall apply to officers and employees of offices or government corporations charged with the grant of
licenses or permits or other concessions.

In order to be liable for violating the law, the following elements must concur: (1) the accused is a
public officer or a private person charged in conspiracy with the former; (2) he or she causes undue
injury to any party, whether the government or a private party; (3) the said public officer commits the
prohibited acts during the performance of his or her official duties or in relation to his or her public
positions; (4) such undue injury is caused by giving unwarranted benefits, advantage or preference to
such parties; and (5) the public officer has acted with manifest partiality, evident bad faith or gross
inexcusable negligence1.

1
Villanueva v. Ople, G.R. No. 165125, 18 November 2005, citing Peralta v. Desierto, GR No. 153152, 19 October
2005, 473 SCRA 322; Garcia-Rueda v. Amor, 365 SCRA 456, 20 September 2001.
A similar requirement is provided in Section 8 of Republic Act No. 6713, otherwise
known as the Code of Conduct and Ethical Standards for Public Officials and
Employees, which reads:

SEC. 8. Statements and Disclosure. Public officials and employees have an

obligation to accomplish and submit declarations under oath of, and the public
has the right to know, their assets, liabilities, net worth and financial and business
interests including those of their spouses and of unmarried children under
eighteen (18) years of age living in their households.

(A) Statement of Assets and Liabilities and Financial Disclosure. All public officials
and employees, except those who serve in an honorary capacity, laborers and
casual or temporary workers, shall file under oath their Statement of Assets,
Liabilities and Net Worth and the Disclosure of Business Interests and Financial
Connections and those of their spouses and unmarried children under eighteen
(18) years of age living in their households.

The two documents shall contain information on the following:

(a) real property, its improvements, acquisition costs, assessed value and current
fair market value;

(b) personal property and acquisition cost;

(c) all other assets such as investments, cash on hand or in banks, stocks, bonds,
and the like;
(d) liabilities; and

(e) all business interests and financial connections.

The documents must be filed:

(a) within thirty (30) days after assumption of office;

(b) on or before April 30, of every year thereafter; and

(c) within thirty (30) days after separation from service.

All public officials and employees required under this section to file the
aforestated documents shall also execute within thirty (30) days from the date of
their assumption of office, the necessary authority in favor of the Ombudsman to
obtain from all appropriate government agencies, including the Bureau of Internal
Revenue, such documents as may show their liabilities, net worth, and also their
business interests and financial connections in previous years, including, if
possible the year when they first assumed any office in the government.