00:00...issued a calibrated, meticulous, and legally unassainable resolution regarding the prosecution's request for subpenas directed at the BIR, the AMLC,
00:12and various banking institutions.
00:14The guiding principle of the impeachment court today was simple.
00:18The search for truth will be unyielding, but it will not be an unbridled fishing expedition.
00:24The court's actions are surgical, not sweeping.
00:27Here are the six critical takeaways from today's rulings.
00:32First, the spousal accounts.
00:35The court granted the subpina for the PESOL accounts and tax records of the responded Vice President, her husband, Attorney
00:44Manassas Cardio, and 20 specific corporate entities.
00:48To those asking why a private citizen's accounts are included, Philippine civil law is clear.
00:54Under the Family Code, the couple is governed by the absolute community of property.
00:58There is only one marital part.
01:00It is a legal and mathematical impossibility to audit the wealth of the Vice President without auditing the community property
01:09she jointly shares with her husband.
01:12Also, Section 8 of Republic Act No. 6713 requires public officials to disclose their assets, including those of their spouses.
01:21Their financial interests are therefore intertwined for purposes of disclosure.
01:27Second, the exclusion of dollar accounts.
01:31The court strictly denied the subpina for any foreign currency deposits.
01:36The court is bound by the rule of law.
01:39Republic Act 6426 provides absolute secrecy for dollar accounts unless there is a written waiver from the depositor.
01:48The court learned from the Supreme Court's temporary restraining order against the Senate during the 2012 corona impeachment in the
01:56case of P.S. Bank v. Senate Impeachment Court.
02:00The court will not overstep these statutory boundaries again.
02:04Third, the 2007 to 2021 timeframe.
02:09The court approved the request for historical records dating back to 2007.
02:16These are now being admitted to charge the Vice President with new past offenses.
02:22They are strictly allowed as a factual baseline based on the cases of Office of the Ombudsman v. Carrado and
02:30Concerned Taxpayer v. Doblada Jr.
02:33To determine if wealth accumulated today is disproportionate, there must first be an establishment of what the spouses legitimately owned
02:43yesterday.
02:45Fourth, on the corporate entities.
02:47The court proved its refusal to allow fishing expedition by outright denying the subpinas for JTC Group of Companies, Philippines
02:57Inc. and Pikimong-Pikimong Philippines Corporation.
03:00As the documents submitted to the court neither show the names of the respondent and or her husband in the
03:07general information sheets of the two corporations, nor the admitted sal-ends by the respondent disclose these two corporations.
03:17Absent, the corporate veil of fiction remains.
03:29The impeachment court only granted subpoenas for the 20 entities where the respondent's links were primatis proven by documents submitted
03:39to the court and or admitted by parties.
03:41As to the corporate lawyers' partnership, the court acknowledged that the issuance is subject to whatever legal remedies they may
03:49resort to in order to raise any attorney-client privilege over particular documents at the proper time.
03:56Fifth, on the BIR records, the court granted the subpoenas to the BIR as to the respondent, her husband, and
04:0620 entities, which is composed of 19 corporations and one partnership.
04:14Based on the case of DPAC v. Pausas-Olivan, that states, Section 270 of the tax code obviously does not
04:22address the confidentiality of ITERs.
04:25The tax code recognized disclosures permitted under its specific provisions, other statutes, or in any other manner provided by law.
04:35The constitutional authority of the Senate impeachment court under its rules to compel the production of relevant evidence constitutes such
04:43lawful process.
04:44But the court recognizes that under the tax code, the commissioner may still invoke the requirement of the president's authorization
04:52to release these documents.
04:53The court has done its constitutional duty.
04:56It will now await the official return of the BIR Commission.
05:00It will now await the official return of the BIR Commission.
05:26They will now await the tax code.
05:28The court requiresически calculation of consent.
05:32You
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