Sara Duterte's impeachment trial: Tax, bank records in focus

Prosecutors are seeking access to the tax and financial records of Vice President Sara Duterte and her spouse in her ongoing impeachment trial, a move that mirrors the proceedings during the 2012 impeachment trial of former Chief Justice Renato Corona. According to Sandra Aguinaldo's report on "24 Oras" on Thursday, Corona then signed a waiver to allow the opening of his bank accounts on the condition that the lawmakers would also sign waivers. "Kung hindi sila papayag sa hamon na ito, bibigyan ko po ng direktiba ang aking defense panel na i-rest na po ang aking depensa. Total wala naman silang napatunayang paratang laban sa akin," Corona had said. Despite such a statement, his tax records were still opened. Former Bureau of Internal Revenue (BIR) chief Kim Henares, who was a witness in the 2012 trial, noted that the National Internal Revenue Code provides that income tax returns filed at the Office of the Commissioner will be part of public record and may be opened by the president's authority. Then President Noynoy Aquino authorized the release of Corona's confidential tax records. "Ako po yung sinabpoena ng Senado na mag-testify at dalhin yung income tax return ni Justice Corona, the wife, children and the son-in-law. Kailangan may isang magte-testify nyang para ma-admit as evidence," said Henares. Duterte's defense team opposed the issuance of subpoenas for her bank and tax records as they said it is against the law. "Let's look at the tax code. Section 270, which criminalizes disclosure of taxpayer information. Mayroon po bang exemption sa batas na ito? Meron po pero it is limited. Kasama po ba ang impeachment? Hindi po," said Michael Poa. According to some lawyers, just like in the past trial, it ultimately lies in the hands of the President whether these can be used as evidence. "Magsa-subpoena po siya sa commissioner ng BIR. Ngayon ang commissioner ng BIR, susulatan niya ngayon ang presidente na meron ho akong natanggap ng subpoena. Pahingi po ng authority ninyo kung puwede kong i-release. kasi kung hindi nyo ako bibigyan ng authorization, hindi ko puwedeng i-release," said Henares. However, the prosecution is still weighing whether it is necessary to involve the President at this stage. "Legal strategy po 'yan. Hangga't maaari, siyempre ayaw naman nating guluhin pa ang ating executive," said impeachment prosecutor Joel Chua. Malacañang, however, noted that no formal request has yet been submitted to President Ferdinand Marcos Jr. to secure the necessary authorization. "Sa ngayon, wala pa rin po. Wala pa ring ibinibigay na anumang request," said Palace Press Officer Claire Castro. Aside from tax records, the prosecution is also seeking to subpoena bank records and reports from the Anti-Money Laundering Council—which are also highly confidential. "Hindi po tayo takot sa dokumento. Ang gusto lang po natin ay naaayon sa batas," said Poa. "Wala po tayong ikinakatakot sa mga dokumento. It's really that, when we are trying to obtain evidence, procure evidence, it always has to be within the limits of Constitution, the laws, and the rules," he added. Senator-judges are expected to decide on this on Monday. According to the spokesperson of the impeachment court, if the senator-judges vote on whether to subpoena the vice president's financial records, only a simple majority of those present is required. With 21 senators currently attending the trial, only 11 votes are needed. Meanwhile, Lorna Kapunan, counsel for the prosecutor, said Duterte's camp has the right to challenge before the Supreme Court if her financial records are subpoenaed. "Karapatan po nila 'yan. Everybody has the right to question. It is part of due process. We cannot predict how the Supreme Court decides," she said. —Vince Angelo Ferreras, GMA News