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Ex-BIR Comm. Henares: Hindi awtomatikong maituturing na "unexplained wealth" kung mayroong hindi naideklara sa SALN


Sa gitna ng impeachment trial ni Vice President Sara Duterte, inilabas ng kampo ng depensa ang kopya ng 2025 Statement of Assets, Liabilities and Net Worth o SALN ni Pangulong Bongbong Marcos.
Sabi naman ng isang dating BIR Commisssioner, hindi awtomatikong maituturing na "unexplained wealth" kung mayroong hindi naideklara sa SALN.



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Transcript
00:00Sa gitna ng impeachment trial ni Vice President Sara Duterte,
00:03inilabas ng kampo ng depensa
00:05ang kopya ng 2025 Statement of Assets, Liabilities and Net Worth
00:09o SAL-EN ni Pangulong Bombong Marcos.
00:12Sabi naman na isang dating DIR Commissioner
00:14hindi otomatikong may tuturing na unexplained wealth
00:18kung mayroong hindi naideklara sa SAL-EN.
00:20Ating saksihan.
00:25Isa sa mga tinanong sa pagharap ni retired Sandigan by
00:28and presiding justice, Amparo Kabotahe Tang sa impeachment trial kanina,
00:32masasabi na bang may unexplained wealth ang isang opisyal
00:35kung may omisyon o hindi naideklara sa kanyang Statement of Assets,
00:40Liabilities and Net Worth o SAL-EN.
00:42According to the Supreme Court,
00:44dapat titignan mo kung yung omisyon na yan is an honest omisyon
00:49or it was an honest mistake
00:52vis-a-vis or compared to an intentional concealment.
00:56Pero that will already depend on the attending facts.
01:00Pero ibang usapan kung paulit-ulit itong nangyayari.
01:03Kailan po masasabi na intentional concealment versus omisyon?
01:08May mga kaso na de-inside ang Supreme Court
01:10na kung repeated yung omisyon
01:15that can already demonstrate intentional concealment
01:19kaya pwedeng maging ground,
01:22pwedeng, it can constitute dishonesty.
01:26Tinanong ko rin tungkol dito si dating Bureau of Internal Revenue Commissioner,
01:29Attorney Kim Jacinto Henares.
01:31Does omisyon necessarily mean that there was malis
01:36on the part of the person who filed their SAL-EN?
01:38And is it enough to say na kapag may omisyon,
01:42ay, unexplained na yan.
01:42Dapat may isang committee na nire-review yung SAL-EN seed na admit mo.
01:48So, pag review niya, may nakita siyang deferensya.
01:51Kailangan bibigay niya sa person to prepare the SAL-EN
01:57and ask the person to explain or correct within 30 days.
02:02Tapos yung Supreme Court rin,
02:03may desisyon na pwedeng i-correct ang SAL-EN natin.
02:06So, hindi na automatic, dati, automatic yan.
02:11Ngayon, dahil dito sa bagong requirement
02:15at yung Supreme Court decision,
02:16hindi ibig sabihin kung may omisyon,
02:19unexplained wealth na yan.
02:20Kailangan ipa-explain mo,
02:22at i-determine mo kung fraudulent ba yung purpose.
02:26Si Tang ang unang testigo ng prosekusyon
02:28para sa Article 2 ng Articles of Impeachment.
02:31Bukod sa di maipaliwanag na yaman
02:33at hindi buong pagdedeklara sa kanyang SAL-EN,
02:36kasama rin sa Article 2,
02:38ang kabiguan umanong mag-divest
02:39ni Vice President Sara Duterte
02:41sa kanyang business interests
02:42mula 2022 hanggang 2025
02:45kung kailan nakaupo na siyang vice-presidente.
02:48Sa Constitution, may specific provision
02:51covering the President, Vice President,
02:54the Cabinet Secretary,
02:56the Undersecretary, and the Assistant Secretary.
02:59Yun yung sinasabi na
03:01you cannot practice in profession,
03:03participate in business directly
03:05or indirectly,
03:06tapos yung mga kontrata na
03:08involve ang gobyerno,
03:10so yun yun, sila may specific provision.
03:14Kasama rin sa kailangan
03:15i-deklara sa SAL-EN
03:16ang shares of stocks.
03:18Nagkakaroon ng gray area
03:19pag yung shares mo is malaki
03:22kasi in effect,
03:23baka ikaw yung nagmamanage
03:25yung negosyo na yan,
03:26di ba?
03:27So, yun yun.
03:29Pero generally,
03:30just investing in shares of stocks
03:32is not...
03:33In itself.
03:34Yeah.
03:35Hindi siya in itself,
03:36ipinagbabawal.
03:37Yeah.
03:37So,
03:38kung yan may shares of stocks,
03:40pupunta ka ngayon
03:41kung may conflict of interest
03:43kasi re-reconcile mo yung
03:45provision ng Constitution
03:46at yung batas.
03:48So,
03:49kung sa presidente,
03:50kasi siya may hawak
03:51ng lahat na gobyerno,
03:54naturally,
03:55hindi siya pwedeng
03:56invested in any company
03:57kasi lahat may conflict of interest
03:59yan.
04:00Sa pagdinig kanina,
04:01iginit ni Tang
04:02na ipinagbabawal ng konstitusyon
04:03para sa presidente
04:04at vice-presidente
04:05na magkaroon ng mga negosyo
04:07yung maaring may conflict of interest
04:09sa kanilang posisyon.
04:10Pero naglabas ang depensa
04:12ng SAL-IN
04:12ni Pangulong Bongo Marcos
04:14noong 2025
04:15na may nakalagay umanong
04:16mga business interest.
04:17As of December 31, 2025,
04:20mayroon po mga nakalista
04:22if we can zoom in.
04:23Pero if I could just describe,
04:25may nakalista mga financial interest
04:27po sa mga business
04:29financial and business interest
04:31sa mga kumpanya.
04:32So are you saying
04:33that this falls under
04:35what you mentioned
04:37about absolute prohibition
04:38in business and financial interest?
04:40Pardon me, sir,
04:41but I wish not to answer that question.
04:44Okay lang po, ma'am.
04:45We will respect that.
04:50Alright.
04:51Do you have personal knowledge
04:53as to the status
04:55of business interest
04:57of the vice-president?
04:58None, sir.
05:00Sinisikap namin makuha
05:02ang panig ng palasyo
05:03tungkol sa paglalabas
05:04ng defense team
05:04ng SAL-IN ng Pangulo.
05:06Ayon sa depensa,
05:07hindi nila layong
05:08mamulitika
05:09sa paglalabas
05:10ng SAL-IN
05:10ni Pangulo Marcos.
05:12It wasn't saying
05:13na mali yung ating Pangulo
05:15or mali yung ating vice-president
05:17because we're not
05:18at that stage yet.
05:19But the witness testified
05:21that upon assumption to office,
05:23dapat i-divest na.
05:24So regardless of when
05:26the investment was acquired,
05:28the tenor of the testimony
05:30was that dapat may divestment after.
05:33So the defense was just testing
05:34that theory with the witness.
05:36a-
05:39A-
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