AN EXECUTIVE order issued by former Cebu City mayor Raymond Alvin Garcia is now being reviewed by the City Legal Office (CLO) to determine its “enforceability” in nullifying real property assessments that were issued through an alleged fraudulent computer override system at City Hall.
A copy of Garcia’s Executive Order (EO) 20 was endorsed to the council by Councilor Dave Tumulak last July 17 for their “information and guidance.”
During deliberation, Tumulak also moved to endorse Garcia’s order to the CLO for review of its enforceability.
It was the CLO that had earlier launched an investigation into the override scheme and came up with evidence described by Tumulak as “substantial.”
The order, signed by Garcia on June 25, 2025, a few days before Mayor Nestor Archival’s assumption, aimed to provide corrective tax credits and establish accountability for the system breach.
This was to be “effective immediately,” Garcia said in EO 20.
The breach in the system had been linked to questionable assessments, increased tax bases for taxpayers and potential public distrust.
The EO stemmed from the CLO’s 32-page investigative report on May 21, unraveling alleged “systemic fraud” in the “unauthorized scheme” using override functions in the AS400 system from 2022-2023.
According to the CCLO, the override function was allegedly introduced into the AS400 tax system by former city administrator Collin Rosell and former Local Finance Committee (LCF) chairman Jerone Castillo during the administration of former mayor Michael Rama.
Rosell allegedly pressured City Hall employees to “override” the system; while Castillo, for his part, passed an LCF resolution in August 2023, facilitating the upgrade of the Real Property Tax Assessment System of the City Assessor’s Office (CAO) and the City Treasurer’s Office (CTO).
Last July 16, Archival ordered a review of the criminal liabilities of individuals involved in the unauthorized bypassing of the City’s computerized real property tax (RPT) computation system.
“Void from the beginning”
Under Garcia’s EO 20, all assessments or reassessments, using the AS400 system from March 19, 2024 to May 8, 2024 were declared “void ab initio” or void from the beginning.
Garcia also ordered the creation of a task force composed of representatives from the City Legal Office (investigation and case build-up), CAO (re-assessment operations), CTO (refund/credit implementation), Management Information and Computer Services (system audit), and Internal Audit Service Office (concurrent audit).
Weekly reports
The task force must submit weekly progress reports to the mayor, according to EO 20.
Garcia’s EO also ordered the CAO to complete, within 90 calendar days, a 100 percent re-assessment of all real properties.
These properties were to be valued based on existing laws and ordinances. While, corrected assessments were to take effect on the first day of the quarter following completion.
EO20 also outlined the suspension of collection and computation of interests on pending corrected assessments. This means basic real property taxes, surcharges, and penalties are suspended.
The Management Information and Computer Services was also ordered by Garcia to disable the AS400 override modules within 24 hours. No software modification affecting assessment computations could be deployed without written authorization from the mayor.
EO 20 also mandates City Hall’s Human Resource Development Office to submit, within five days, a list of personnel responsible for the AS400 override system. Personnel found to have committed anomalies will be investigated, said Garcia’s EO.
Moreover, the city assessor and city treasurer were ordered to open a “help desk” to assist taxpayers and address concerns while an information campaign will be implemented. / EHP