BIR subpoenaed to release results of probe into Sereno’s tax records

The House justice committee on Monday ordered the issuance of subpoena on the Bureau of Internal Revenue (BIR) to submit the results of its investigation into the tax records of Chief Justice Maria Lourdes Sereno when she represented the government in the Philippine International Air Terminals Company Inc. (PIATCO) case.

At the resumption of the House panel hearing, BIR Deputy Commissioner Arnel Guballa told the committee that while they have already started their investigation into Sereno's tax records, they could not release it to the committee yet as they still need the approval of the Office of the President.

The BIR, during the February 7 hearing, was directed by the panel to conduct an investigation into the tax records of Sereno.

"We have made observations, findings on the declarations of the chief justice but as of the moment, we are still waiting for the approval of the Office of the President wherein we are barred by Section 270 of the Tax Code," Guballa said.

Section 270 of the Tax Code refers to unlawful divulgence of trade secrets, prohibiting any officer of employee of the BIR to divulge information on the business, income and transactions of a taxpayer.

Guballa mentioned that there are some "discrepancies" in Sereno's tax records, yet the exact figures cannot be divulged because of the prohibition under the tax code.

But Quezon City Representative Vincent Crisologo pointed out that there is nothing unlawful in the revelation of such information in the impeachment hearing.

"This is not an unlawful revelation because this is an impeachment hearing. It cannot be unlawful. What prevents you from giving those data is if it is unlawful. But this is not unlawful," he said.

Guballa, however, said that the only exceptions for them to reveal the information if there is waiver of the tax payer or order of a judicial court and if there is an impeachment trial as conducted by the Senate acting as an impeachment court.

"As of the moment, we are just in the committee hearing on this. If on the impeachment court in the Senate then by all means we will provide them," he said.

This led House panel chair Reynaldo Umali to say that the release of the investigation results may still be "premature."

But Leyte Representative Vicente Veloso threatened that Guballa may be "treading the grounds of contempt" for the not releasing the results of their probe to the body.

Veloso noted that according to their rules, the committee has the power to issue compulsory processes for the attendance of witnesses and the production of documents and other related evidence.

"So I request that the deputy commissioner please reconsider his point because this is what the Constitution provides. If you will not submit the required documents, I fear that you will treading grounds of contempt," he said.

Crisologo also raised the possibility that the Office of the President may not approve the request of the BIR to release the results of their investigation.

"What if the president will not give you permission? Then it would impair the investigation of this committee. Then we will not be able to forward these charges, the investigation will be impaired with the non-submission of the documents that are required," he said.

"If we don't receive those documents on these charges, we will not be able to prosecute them because what if the president will not give his go-signal?" he added.

To expedite the process, Misamis Occidental Representative Henry Oaminal moved to issue a subpoena duces tecum for the BIR to release the results of their findings.

"We have to issue a subpoena duces tecum so that the BIR also have some document to immediately consult their legal adviser, which is the Office of the Solicitor General, and that would trigger the immediate procurement of the documents," he said.

With no objection from the body, Umali approved Oaminal's motion.

'Taxes faithfully paid'

Later in the day, the camp of Sereno said the Chief Justice paid all the corresponding taxes on the income she earned when she represented the government in the PIATCO case.

"Chief Justice Sereno faithfully paid the tax due to her earnings covering the years 2004 to 2009 when she was the co-legal counsel of the Republic of the Philippines in the PIATCO case," lawyer Jojo Lacanilao, one of Sereno’s spokespersons, said in a statement.

On the alleged "discrepancies," Lacanilao said: "May mga conclusion na pero hindi pa tapos ang investigation. Wala pa man ding reply si Chief Justice, may mga conclusion na." 

"Nakababahala na mayroon na silang conclusion, nawala na ang due process," he added. 

The House justice panel is conducting deliberations to determine probable cause on the impeachment complaint lodged against Sereno. — RSJ, GMA News