1 00:03:03,440 --> 00:03:06,940 Atty. Renato N. Bantug Jr.: The Senate President, the Presiding Officer, and Senator-Judges of the Impeachment Court. 2 00:04:06,420 --> 00:04:09,400 Sen. Sherwin T. Gatchalian: The Sergeant-at-Arms is directed to make a proclamation. 3 00:04:12,010 --> 00:04:23,390 Alfredo Sotto Corpuz: All persons are commanded to keep silent under pain of penalty while the Impeachment Court is in session for the trial of Vice President Sara Zimmerman Duterte. 4 00:04:36,430 --> 00:04:42,410 Sen. Francis "Chiz" G. Escudero: We were suspended. So, we'll go right direct. Trial is resumed and appearances of the parties. 5 00:04:44,700 --> 00:04:45,740 Rep. Terry L. Ridon: Good morning, Your Honor. 6 00:04:45,880 --> 00:04:47,360 Rep. Terry L. Ridon: Same appearances for the prosecution. 7 00:04:48,730 --> 00:04:51,430 Atty. Michael Wesley Poa: Good morning, Your Honor. Same appearances for the respondent accused. 8 00:04:54,750 --> 00:05:01,190 Sen. Francis "Chiz" G. Escudero: We are slated to hear today the BIR and the forensic expert, correct, Honorable Ridon? 9 00:05:01,550 --> 00:05:20,000 Rep. Terry L. Ridon: Yes, that is correct, Your Honor. May ipinakikiusap lang po ang prosecution na iuna po yung Financial Analyst sa presentasyon po ngayong araw kasi yung presenting lawyer po for the BIR witness mayroon pong maliit na sakit. 10 00:05:20,080 --> 00:05:22,000 Sen. Francis "Chiz" G. Escudero: Who is the presenting lawyer supposedly? 11 00:05:22,120 --> 00:05:23,860 Rep. Terry L. Ridon: Atty. Erwin Matib. 12 00:05:26,440 --> 00:05:27,840 Sen. Francis "Chiz" G. Escudero: We did not issue 13 00:05:27,840 --> 00:05:28,020 Sen. Francis "Chiz" G. Escudero: a 14 00:05:28,020 --> 00:05:28,500 Sen. Francis "Chiz" G. Escudero: subpoena 15 00:05:28,500 --> 00:05:29,060 Sen. Francis "Chiz" G. Escudero: to... 16 00:05:29,060 --> 00:05:30,220 Sen. Francis "Chiz" G. Escudero: what's 17 00:05:30,220 --> 00:05:30,520 Sen. Francis "Chiz" G. Escudero: his name? 18 00:05:32,160 --> 00:05:33,880 Rep. Terry L. Ridon: Atty. Alexander Cabrera. 19 00:05:33,960 --> 00:05:37,300 Sen. Francis "Chiz" G. Escudero: To Alexander Cabrera. May we know if he's here? 20 00:05:37,840 --> 00:05:40,180 Rep. Terry L. Ridon: I think he is here, your honor, at the holding room. 21 00:05:40,960 --> 00:06:02,000 Sen. Francis "Chiz" G. Escudero: Will the clerk kindly confirm if he is here? Again, given that we did not issue a subpoena to attorney Alex Cabrera, the clerk confirms that the witness is in the holding room. Attorney Sheila, good morning. 22 00:06:02,280 --> 00:07:26,840 Atty. Sheila C. Sison: Good morning, your honor. We object to this switching at the last minute. In fact, not even at the last minute today. of the witness that the prosecution intends to present today. We prepared for the BIR witness which they had disclosed and had they known that problem since yesterday, we expect that we would have at least been notified yesterday, Your Honor. And just for the record, we saw Atty. Matib He was here yesterday, the one who is supposed to present the BIR witness for them today. So we don't know if this belated notice, ultra-belated notice, will suffice to afford the respondent the opportunity to prepare for their supposed forensic financial analyst, the owner. Plus, the court is correct. It has not yet subpoenaed the witness and this is really unfair for the prosecution to just replace its witness at the last minute and expect us to examine that witness today. 23 00:07:28,000 --> 00:07:35,600 Sen. Francis "Chiz" G. Escudero: Yes, but attorney Sheila, our schedule for today and tomorrow are for the two witnesses, correct? That's why... 24 00:07:35,600 --> 00:08:05,990 Atty. Sheila C. Sison: No, your honor. I'm sorry, your honor. Our schedule for today is for the BIR witness. And to presume that we will be able to complete our cross-examination only in one day of the BIR witness is actually premature, Your Honor. Because we fully intend and we prepared exhaustively for the cross-examination of the BIR witness, Your Honor. 25 00:08:09,360 --> 00:08:11,080 Sen. Francis "Chiz" G. Escudero: Who's the handling lawyer again? I'm sorry. 26 00:08:11,400 --> 00:08:12,680 Rep. Terry L. Ridon: Atty. Matib, Your Honor. 27 00:08:13,240 --> 00:08:14,220 Sen. Francis "Chiz" G. Escudero: What's his first name? 28 00:08:14,380 --> 00:08:14,760 Rep. Terry L. Ridon: Erwin. 29 00:08:14,880 --> 00:08:20,780 Sen. Francis "Chiz" G. Escudero: Okay. Do we expect Atty. Erwin to still arrive within the day? 30 00:08:23,260 --> 00:08:46,080 Rep. Terry L. Ridon: Well, we will monitor his condition, Your Honor, because obviously illness is not something that any person can actually predict, is it not? So, at the moment, we will monitor his state, Your Honor, and If he is a bit well in the afternoon then maybe we can ask him to arrive to the proceedings. 31 00:08:46,380 --> 00:08:49,300 Sen. Francis "Chiz" G. Escudero: Chair declares a brief recess to consult the senator judges. 32 00:12:46,120 --> 00:12:48,580 Sen. Francis "Chiz" G. Escudero: What is the pleasure of Senator Judge Pangilinan? 33 00:12:50,970 --> 00:14:07,440 Sen. Francis “Kiko” Pangilinan: Thank you Mr. President, Mr. Presiding Officer. After conferring with our colleagues as well as listening to the manifestation, may we suggest that to save on time, So that we don't have to waste the whole morning. If the prosecution can proceed with the direct examination, after which we can have the cross-examination of the expert witness after our session this afternoon because we do have a regular session. And then... The defense can do the cross-examination either after our session this afternoon or tomorrow morning. I say this because my understanding is the documents of the BIR were already made available since last Saturday. In other words, both parties, both the defense and the prosecution have had enough time. Is that correct? The documents were made available? 34 00:14:10,460 --> 00:14:13,500 Sen. Francis "Chiz" G. Escudero: Can the Clerk of Court please? We 35 00:14:17,720 --> 00:14:40,410 Sen. Francis "Chiz" G. Escudero: confirm, Senator Judge Pangilinan. I'm quoting Annika from the Clerk of Court. The parties received the manifestation and the attached annex containing the report of the forensic expert last October 3. which is a Saturday. So, 36 00:14:40,630 --> 00:15:00,120 Sen. Francis “Kiko” Pangilinan: they had Sunday, Monday, Tuesday, Wednesday to be able to prepare and go through the documents. So, I think it's a reasonable compromise. Let's proceed with direct, not to waste the time of the court, a whole morning, and then have the cross either this afternoon or tomorrow. 37 00:15:01,680 --> 00:15:04,380 Sen. Francis "Chiz" G. Escudero: Before the 38 00:15:04,380 --> 00:15:05,320 Sen. Francis "Chiz" G. Escudero: chair makes a ruling, 39 00:15:07,910 --> 00:15:24,400 Sen. Francis "Chiz" G. Escudero: Honorable Ridon, we're relying on the candor of the members of the prosecution panel in relation to the condition of Attorney Erwin. 40 00:15:26,930 --> 00:15:33,450 Sen. Francis "Chiz" G. Escudero: So with the permission and indulgence of Senator Judge Kiko, the Chair will modify it a bit. 41 00:15:37,240 --> 00:15:40,000 Sen. Francis "Chiz" G. Escudero: In line with the request of 42 00:15:41,680 --> 00:16:01,870 Sen. Francis "Chiz" G. Escudero: Atty. Sheila, should Atty. Erwin be able to attend, we will suspend the testimony of Atty. Alexander Cabrera and proceed to BIR. However, in the meantime, Atty. Sheila, we will start in line with the recommendation and suggestion of Sen. Judge Kiko. We will start. without prejudice to cross being done either later today or tomorrow. And when the BIR appears, we will shift to the BIR and to... The BIR witness is here. 43 00:16:01,870 --> 00:16:22,060 Rep. Terry L. Ridon: That is my understanding, Your Honor. 44 00:16:22,400 --> 00:16:22,940 Atty. Sheila C. Sison: Your Honor. 45 00:16:23,600 --> 00:16:29,200 Sen. Francis "Chiz" G. Escudero: Attorney, I'm kindly... Hold on, Attorney Sheila. 46 00:16:29,200 --> 00:16:30,800 Sen. Francis "Chiz" G. Escudero: ... 47 00:16:36,850 --> 00:16:40,730 Sen. Francis "Chiz" G. Escudero: The BIR is there. Okay. Yes, Attorney Sheila. Before... 48 00:16:41,450 --> 00:16:44,190 Atty. Sheila C. Sison: Yes, Your Honor. Before the... The final ruling of the chair. 49 00:16:44,310 --> 00:16:47,050 Sen. Francis "Chiz" G. Escudero: Yes, please. I'm sorry. I didn't let you comment. Sorry. 50 00:16:47,270 --> 00:19:39,170 Atty. Sheila C. Sison: It's okay, Your Honor. We understand. Before the presiding officer rules on this matter and... Of course, we do respect the suggestion of the Honorable Senator Kiko Pangilinan which we also appreciate because it seems that the good senator is also trying to find a way by which we can able to proceed today without wasting anymore the time of this court because of this belated notice from the prosecution. However, Your Honor, the suggestion of the good senator to us would seem to be a bit unfair for the respondent because If the BIR witness now is here and there are, I will count 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, at least 13 prosecutors combined public prosecutors and counsel for the prosecution, I suppose that they met over the scope of the direct examination of the BIR witness. and the two lead prosecutors of this article are here present today and anyone of them can take charge of the work left by one of their colleague, Atty. Matib. And the suggestion would now seem that ipapasa po sa amin yung nangyari ngayon na kami yung mag-a-adjust para dito samantalang naririto po at mukha naman pong kompleto. Ang prosecution na pinagsanib ng mga public prosecutors at mga pribadong prosecutor. Yung pong nakikita nyo mga abogado rito na uma-attend para sa mga respondent ay ito na rin po yun mula day one hanggang ngayon. But unlike the prosecution, the counsel for respondent ay Cannot even rotate if you noticed, lahat po kami dito, kami na rin po yun mula unang araw ng paglilitas na ito hanggang ngayon. Ang sinasabi po namin nung pinahayag ng prosecution na i-present nila ang BIR ngayon, kami po ay masusi rin namang naghanda. Nagpuyat at sa mga nakaraang araw ay naririto mula umaga katulad din po ng mga miyembro ng courting ito at ng prosecution. Pero para po sabihin na kami na lang po ang mag-adjust, nandyan naman po ang BIR witness nila, baka po ang dapat mag-adjust tutal ang concern na ito ay ang cause nito ay hindi naman po respondent kundi ang prosecution. So for us, the more fair na dapat gawin ay the prosecution finds a way out of its own concern ng walang prejudice sa respondent, Your Honor. Thank you. 51 00:19:39,820 --> 00:19:41,640 Sen. Francis "Chiz" G. Escudero: Any comment, Honorable Ridon? 52 00:19:41,860 --> 00:19:45,960 Rep. Terry L. Ridon: No comment, Your Honor. We submit to the determination of the court. 53 00:19:48,230 --> 00:19:49,510 Sen. Francis "Chiz" G. Escudero: Senator Judge Zubiri. 54 00:19:49,950 --> 00:19:50,810 Sen. Juan Miguel “Migz” F. Zubiri: Yeah, thank you. 55 00:19:51,110 --> 00:19:52,410 Sen. Francis "Chiz" G. Escudero: What is your pleasure, sir? 56 00:19:52,410 --> 00:20:36,780 Sen. Juan Miguel “Migz” F. Zubiri: If I may just weigh on the issue, I was five minutes late, but I was monitoring in the car with traffic in EDSA. But isn't it more practical before we listen to the financial analyst who is supposed to tie down everything from beginning to end? To listen first to the BIR, due to the fact that we have to ascertain that they had income or not, eh kung nagkaroon sila ng logical income and they paid the taxes for it, then it'll be clearer. Right? So, that's the logical step forward, I think, Your Honor. Or else, we'll be questioning the financial analyst's results without knowing truly the BIR, if they paid their taxes. 57 00:20:38,540 --> 00:21:17,600 Sen. Juan Miguel “Migz” F. Zubiri: On the transactions that were made, for example, in Cale88, I want to know, did they pay taxes for the, or did they pay export taxes? Did they pay duties, export duties? Did they pay income taxes? We will only know that if we listen to the BIR first before the financial analyst who's supposed to tie everything together. Your Honor, parang we're, again, we're putting, maybe we're putting the cart in front before the horse. Your Honor, Mr. presiding officer so i'm just just my two cents i don't know how we'll be able to appreciate the discussion with the financial analyst if we don't have a clear picture with the bir your honor thank you 58 00:21:17,600 --> 00:21:21,900 Sen. Francis "Chiz" G. Escudero: Duly noted um senator judge camille villar what 59 00:21:26,090 --> 00:21:26,730 Sen. Francis "Chiz" G. Escudero: is your pleasure man 60 00:21:27,070 --> 00:21:32,590 Sen. Camille Villar: Hi, I just, yes, yes, Mr. Presiding Officer, I just also have a brief manifestation. 61 00:21:33,130 --> 00:21:34,130 Sen. Francis "Chiz" G. Escudero: You may proceed, ma'am. 62 00:21:34,190 --> 00:22:34,580 Sen. Camille Villar: Yes, while we submit, of course, to the decision or the ruling of our Presiding Officer regarding this, I would, and I can see that everyone here is trying to come up with a win-win solution for everyone so that we can proceed with the impeachment. Before we make a ruling, do consider that I think on several occasions, we have continuously changed witnesses, changed the order, and I think we have adjusted to that. I think we've heard the concerns of the prosecution. I think we have also heard the concerns of the defense. And I've also heard the And we've also heard the manifestation and the comment of our fellow Senator Judge Migz Zubiri. So I just appeal to our presiding officer to please take all of this in consideration. 63 00:22:36,100 --> 00:22:52,980 Sen. Camille Villar: I think that we're making good time. Here, we are covering all the witnesses so let us consider both sides and hopefully we can make a ruling that is good and fair to everyone. Yan lamang po. 64 00:22:56,620 --> 00:23:05,160 Sen. Francis "Chiz" G. Escudero: Any... Senator Judge Bam, I'm sorry, Atty. Sheila. 65 00:23:05,160 --> 00:23:07,380 Atty. Sheila C. Sison: Yes, Your Honor. Just for the record, Your Honor. 66 00:23:07,380 --> 00:23:07,940 Sen. Francis "Chiz" G. Escudero: Yes, please, ma'am. 67 00:23:07,940 --> 00:23:38,900 Atty. Sheila C. Sison: Alam naman po namin ang pagkakasakit ay hindi naman inaasahan. In fact, Hindi ko na po sasabihin pero just to address yung sinabi rin ni Congressman Ridon kanina. Marami na rin po sa amin who feel unwell but nandi dito kami sapagkat may trabahong kailangan tapusin at ayaw naman namin na madamay sa aming mga personal circumstances ang Korte at yung inaasahan na taong bayan na makukuha nila mula sa paglilitis na ito. Ang sa amin lang po... 68 00:23:40,460 --> 00:23:53,610 Atty. Sheila C. Sison: Kung noong mga nakaraang panahon ay may kayang mag-takeover mula sa prosecution para sa kanilang mga kasamahan, I don't see any reason why they cannot do the same today, Your Honor. Thank you. 69 00:23:56,320 --> 00:24:04,570 Sen. Francis "Chiz" G. Escudero: Senator Judge Sotto, you want to share with us? Your sidebar conversations? 70 00:24:05,970 --> 00:24:34,290 Sen. Vicente C. Sotto III: Yes. Indeed, Mr. Presiding Officer, we were discussing it. I took it wrongly earlier. I thought the BIR witness was the one who was sick. I didn't know that it was one of the prosecutors. So, well, again, I leave it up to you. That's a different story as far as I'm concerned. 71 00:24:38,410 --> 00:25:02,280 Sen. Francis "Chiz" G. Escudero: However difficult it may be, allow the Chair to make the best of the situation and make the most fair ruling and decision I can come up with given the situation. As I was saying earlier, first, we rely on the candor of the Honorable Ridon with respect to the condition of Attorney Erwin. Number two, 72 00:25:04,700 --> 00:25:05,380 Sen. Francis "Chiz" G. Escudero: Atty. 73 00:25:07,960 --> 00:25:40,810 Sen. Francis "Chiz" G. Escudero: Sheila, the respondents team, although outnumbered, as you have said, have performed above and beyond and clearly competently in the course of this trial thus far. Third, Hon. Ridon, kindly find out what his condition is and again, whenever he is available within the day as far as practicable. We will call on the BIR witness to proceed. Yes, Senator 74 00:25:42,500 --> 00:25:44,560 Sen. Francis "Chiz" G. Escudero: Judge Bam Aquino. 75 00:25:44,800 --> 00:26:17,460 Sen. Paolo Benigno “Bam” Aquino: Yes, Mr. Presiding Officer, much like our former Senate President, I am clarified that it's not the witness we seek but it's one of the lawyers we seek. So, would it be possible just to, let's begin session at 2 after our, sorry, let's begin the trial at 2. We have session at 1. That gives the prosecution an hour and a half. to prepare. And they can have another lawyer do the direct examination for the BIR witness. I think that would be fair for everybody, Mr. Presiding Officer. 76 00:26:18,380 --> 00:26:22,680 Sen. Francis "Chiz" G. Escudero: I was about to take up that point, Senator Judge Aquino. 77 00:26:24,490 --> 00:26:28,590 Sen. Francis "Chiz" G. Escudero: Again, it's already 1022 and we're debating still on this. 78 00:26:31,020 --> 00:27:05,320 Sen. Francis "Chiz" G. Escudero: For the information of the parties, The Senate will convene as a legislative body at 1 o'clock, instead of reverting to trial after the lunch recess. We shall be resuming trial at around 2.30, 3 because we still have to rearrange the tables. And we'll continue with the trial until about probably 6, so that'll be a total of about 3 hours, 3 and a half hours at best. So, in 79 00:27:06,850 --> 00:27:18,200 Sen. Francis "Chiz" G. Escudero: accordance with the rule on the inherent powers of the court, I beg the indulgence of the parties. 80 00:27:20,540 --> 00:27:27,800 Sen. Francis "Chiz" G. Escudero: We will allow the direct examination of the witness. Hopefully, it will only cover mostly preliminary matters and qualifications. 81 00:27:30,360 --> 00:27:40,370 Sen. Francis "Chiz" G. Escudero: And we will afford if they should finish. Approximately how long is this witness's direct going to be? Do you have an estimate? 82 00:27:42,120 --> 00:27:43,420 Rep. Terry L. Ridon: Around 3 hours, Your Honor. 83 00:27:44,660 --> 00:27:50,120 Sen. Francis "Chiz" G. Escudero: So clearly there might even be no cross today at all? 84 00:27:50,720 --> 00:27:52,220 Rep. Terry L. Ridon: That is a possibility, Your Honor. 85 00:27:52,380 --> 00:28:39,470 Sen. Francis "Chiz" G. Escudero: Atty. Sheila, the best I can do is allow cross tomorrow and if Atty. Erwin should condition improve to... Bring back the BIR and let the BIR testify even if we are right in the middle of the direct of the forensic expert attorney Cabrera to highlight that the court's priority would still be the BIR. Now on Friday, if attorney Erwin is still not available, the court expects the prosecution to replace him with another lawyer. So, the BIR will be presented on Friday. 86 00:28:41,860 --> 00:28:49,640 Sen. Francis "Chiz" G. Escudero: Finished or not finished, pass your paper na kayo doon. Is that understood, Honorable Ridon? 87 00:28:49,860 --> 00:28:50,580 Rep. Terry L. Ridon: We submit, Your Honor. 88 00:28:52,520 --> 00:30:00,890 Sen. Francis "Chiz" G. Escudero: Again, Atty. Sheila, with your indulgence, we will give you and afford you every possible time to conduct your cross and... Make reservations with respect to this witness's testimony. But I think given the time, we will be adjourning in about an hour or an hour and a half. And then you'll have two and a half hours to go over it, study more, and we will continue with the direct and see how long it goes. If you will, you can do your cross already tomorrow after the BIR. Our priority will still be the BIR. Again, Honorable Ridon, the court's admonition would be the BIR should be presented tomorrow whether or not Attorney Erwin is available. But if he should be available within the afternoon or ready and able to, we will call the BIR in the stead of Attorney Cabrera even in the middle of direct examination this afternoon. Is that clear? 89 00:30:01,330 --> 00:30:02,570 Rep. Terry L. Ridon: Yes, Your Honor. It is our commitment. 90 00:30:02,770 --> 00:30:26,930 Sen. Francis "Chiz" G. Escudero: So kindly revert to us after lunch if that is possible. So we will only have hopefully the preliminary matters for this witness so that we can accommodate the suggestion of Senator Judge Migz na mauna yung BIR because I don't know how long the preliminaries will be anyway because you have to qualify. I believe you're presenting Attorney Cabrera as an expert? 91 00:30:27,270 --> 00:30:28,430 Rep. Terry L. Ridon: Yes, that is correct, Your Honor. 92 00:30:28,780 --> 00:30:34,780 Sen. Francis "Chiz" G. Escudero: Then you have to, I guess it will take some time to qualify him as well. So ordered. 93 00:30:35,000 --> 00:30:35,380 Atty. Sheila C. Sison: Your Honor. 94 00:30:35,560 --> 00:30:36,520 Sen. Francis "Chiz" G. Escudero: Yes, Attorney Sheila. 95 00:30:36,760 --> 00:30:47,480 Atty. Sheila C. Sison: May the court allow the respondent to just make a formal reaction to the ruling of this court, Your Honor. 96 00:30:47,480 --> 00:30:49,340 Sen. Francis "Chiz" G. Escudero: Yes, please, Attorney Sheila, you can make up record. 97 00:30:49,620 --> 00:33:31,500 Atty. Sheila C. Sison: Now, whether this court will reconsider by itself its ruling after it hears our concern about what the... If the first witness that they will present today is really asking the respondent and forgive me for using this term bluntly, To adjust to the situation of the prosecution. Now, I understand the disposition of the court that it probably will aid on how the court will be able to achieve expediency in the proceedings of this case that it will allow first the direct examination, the presentation of that supposed expert. However, Your Honor, I think we all know It's not only cross-examination that forms part of due process and fairness, but it also is the ability of the respondent to meaningfully and intelligently respond to the comment as well as the questions that will be propounded by the counsel or by the examining counsel. Now, if we will be forced to meet that today, despite the fact that it is not the respondent's fault that we are now in this situation, I am sure the court will understand if I will say that this is very unfair. Now, if one of the suggestions made by this court is if the prosecution can see to it that they will present The BIR witness anyway after the direct examination of the prosecutor then I think the more reasonable suggestion would be they can just proceed with the direct examination of the BIR witness and we can even cross examine that BIR witness today. At yun po yung makakapag-contribute. Sa tamang paglatag at tamang paggalaw ng proseso na ito, hindi po yung parang ngayon lang po namin nalaman ito at parang kami po yung mag-a-adjust sa kakulangan ng prosecution ngayong araw. Salamat po. 98 00:33:47,680 --> 00:35:13,280 Sen. Francis "Chiz" G. Escudero: Upang magamit nang maayos ang panahon ng hukumang ito, una, pinanghahawakan ko yung pagiging opisyal ng Korte ni Kgg. Ridon kaugnay sa kalagayan ni Atty. Erwin na hindi niya magpipresenta yung testigo na BIR. Subalit, kung kakayanin at kung pupwede at available si Atty. Erwin, makarating dito, ipresenta ang BIR kahit sa kalagitnaan ng direct examination ng forensic expert dahil siya naman talaga dapat yung nauna. Subalit, ano man ang mangyari, bumuti man o hindi ang kalagayan ni Atty. Erwin, bukas bago ang cross-examination ng defense, ng respondent, dapat ipresenta nila si Atty. Erwin man o ibang abogado ang BIR. Bago tayo tumuloy sa direct examination or cross-examination man ng forensic expert ng prosecution at may panahon naman dahil may session tayo mamayang hapon baka mamaya preliminary matters lang naman ang maabutan natin ngayong umaga at mamayang hapon ito'y magpapatuloy depende sa kalagayan at kondisyon ng handling lawyer ng BIR. 99 00:35:14,500 --> 00:35:18,220 Sen. Vicente C. Sotto III: Wala po bang posibilidad na after 100 00:35:20,500 --> 00:36:26,360 Sen. Vicente C. Sotto III: the session of the Senate this afternoon ay either yung abogadong magkipresent, yung prosecutors na magkipresent ay pwede na or isa sa mga prosecutors ay mailahad na yung BIR pa rin this afternoon at napakarahabang oras para mapag-aralan dahil 10.30 na. So, and then, wala po bang posibilidad na ikangay mag-appeal sa inyong ruling na mag-suspend na lang tayo ngayong umaga. At para hindi nga ikangay hindi borrowing the word of Atty. Sheila, it would not look unfair. So, I would like to appeal to the ruling and if possible, Of course, it has a higher precedence. I move to suspend the session for a few minutes so that we can discuss it. 101 00:36:26,420 --> 00:36:27,240 Sen. Francis "Chiz" G. Escudero: Session is suspended. 102 00:39:30,540 --> 00:39:33,060 Sen. Francis "Chiz" G. Escudero: For the record, during the sidebar, 103 00:39:33,280 --> 00:39:42,080 Sen. Francis "Chiz" G. Escudero: ang sabi ko sa kapwa ko, Senator, Judges, huwag nila akong hamuning umuwi ng maaga. Hindi ko sila atrasan. 104 00:39:44,150 --> 00:40:01,590 Sen. Francis "Chiz" G. Escudero: Hindi... Ako may pinakamahirap na posisyon at pwesto ito. Senator Judge Zubiri, yes. Before the chair states the parliament, and Senator Judge Raffy Tulfo, before the chair states the status of the court. Yes, Senator Judge Zubiri. 105 00:40:01,810 --> 00:42:12,010 Sen. Juan Miguel “Migz” F. Zubiri: Thank you very much, presiding officer. Yung akin lang kasi, yung binangit ko kanina, how do we, there was a ruling already before the Supreme Court that says, Unexplained wealth is considered ill-gotten wealth. But how do you determine unexplained wealth? The best way to determine unexplained wealth is really findings from the BIR. If you paid the proper taxes. Kasi you can always say naman ninyo, Salen, nagkamali ako, hindi ko na-declare yung income ko. Pero that was, how do you say, legally acquired. Especially if you pay, the final acknowledgement of that is the payment to the BIR. Kung sa akin lang personal, napakalaga na pinakita na po yung mga pera sa bangko, yung cash flow. Atin yung tatanong na yan po sa BIR kung sapat po ang binayaran po nila mga buis. Ayan ba ay tamang transaksyon. You can only find that out. Through the BIR. Kaya napakalaga before putting the cart before the horse is really to end this, how do you say, forensics gathering by the prosecution is the BIR. Then after which, whatever financial analyst they want to present is fine. Pero as far as I'm concerned, so that we don't break the chain of thought. The chain of thought that we've had the last few days. The BIR will tie it all together, Your Honor, Mr. President. So I agree with Senator Sotto. Kung pwede, break na muna tayo ngayon. Baka namang kaya sa biogesic yung kanilang abogado. Dalawang biogesic lang na 500. Ayos na. And he can present the witness this afternoon. But what is important is... Ay talaga ilabas din yung BIR muna bago yung conclusion dito sa financial expert. I presume the financial expert will come up with a conclusion or a picture on how this all, put it all together, how it will all end. So yun lamang po, Mr. President. So I support the motion or the request or appeal of the good Senator Sotto. 106 00:42:12,630 --> 00:42:22,060 Sen. Francis "Chiz" G. Escudero: Senator Judge Erwin Tulfo, what is your pleasure? And then the chair will... Make the corresponding order and the reaction to the bill. 107 00:42:22,160 --> 00:43:27,150 Sen. Erwin Tulfo: Before you make your ruling, Mr. Presiding Officer, on the request of Senator Tito Sotto, manifestation, I'd just like to ask, tama naman po ang sinasabi ng defense na napakadami ang mga prosecutors po dito. na hindi ba po pwede or get absent yung isa, hindi na po pwede yung iba. Eh lahat naman ito nakikita ko mga magagaling ho ito eh. Tingin ko mga de campanilla itong mga abogado natin sa prosecution. And I think they can handle the job. So ang isa pa may mga kasamahanong tayo dito nagtatanong bakit di ba kaya ng iba na abogado. Mabuti sana ho kung... Ika nga operasyon ito, buhay ng tao na pag operahan mo sa puso ay cardiologist na kailangan mo. Hindi naman siguro dito because there are lawyers in there. They studied, they went to law school. So I believe some of these lawyers can handle that, Mr. Presiding Officer. Pangalawa, kung ganun, isa po naisip namin baka lagi humagamit itong... 108 00:43:28,950 --> 00:43:43,210 Sen. Erwin Tulfo: Ika nga suspindihin natin dahil hindi sila ready ang kung sino mang kampo ho yan, baka maging president po ito. Na pag absent ho yung abogado, eh magsususpindi tayo. Kailan ho tayo matatapos, Mr. Presiding Officer? 109 00:43:44,180 --> 00:43:46,520 Sen. Francis "Chiz" G. Escudero: Thank you. Senator Judge Pangilinan is recognized. 110 00:43:49,470 --> 00:43:57,110 Sen. Francis "Chiz" G. Escudero: We might as well hear from everybody since this might be what we'll be doing before we break for lunch. 111 00:43:58,970 --> 00:44:21,990 Sen. Francis “Kiko” Pangilinan: Earlier, when I made the manifestation that we proceed with direct, I said to save on the court's time. But it looks like we will be saving less than one hour if we proceed. So I will yield and I share the sentiment at this time of the appeal of our former Senate President. 112 00:44:22,490 --> 00:44:54,580 Sen. Francis "Chiz" G. Escudero: Thank you, Senator Judge Kiko. The Chair, after conversing again with the Senator Judges, instead of putting the appeal to a vote, will instead yield to the appeal of Senator Judge Sotto. Sans a vote among the Senator Judges. So tulad ng sinabi ko, wag niyo akong hamuning umuwi ng maaga. This is what we will do. We shall call an early lunch. Recess. 113 00:44:56,140 --> 00:45:05,510 Sen. Francis "Chiz" G. Escudero: May konti po akong handa din kasi magba-birthday ako sa weekend para mas mahaba yung lunch ninyo. 114 00:45:08,890 --> 00:45:52,360 Sen. Francis "Chiz" G. Escudero: And when we will be having session at 1, we will call session at 1 o'clock, we will most likely be finished by 2.30 or 2 and we shall be resuming session at 2.30 or 3 because we have to rearrange the tables. After which, we will call on the parties again. Kindly tell us, Honorable Ridon, if Attorney Erwin is available or not and if someone else can stand in his stead to present the BIR witness who has been with us for three days, I believe. Ma'am, two pa lang. Kaya pang three days pala. Two pa lang. 115 00:45:54,710 --> 00:46:20,080 Sen. Francis "Chiz" G. Escudero: If Attorney Erwin is not available and you do not wish to present the witness using another counsel, then we will call it, as I said, wag nyo akong hamunin, an early day for today. And we will hopefully be able to present the BIR witness tomorrow with or without Attorney Erwin as the first witness thereafter Attorney Cabrera and 116 00:46:22,630 --> 00:46:31,390 Sen. Francis "Chiz" G. Escudero: Your other witnesses thereafter kung aabot. Is that satisfactory to the Honorable Sotto given that we're not voting on the appeal anymore? 117 00:46:32,720 --> 00:46:41,220 Sen. Francis "Chiz" G. Escudero: I see him giving a thumbs up sign and not raising his hand to speak. So ordered. So, yes, Attorney Sheila? 118 00:46:41,460 --> 00:46:45,240 Atty. Sheila C. Sison: We thank this court, Your Honor, for considering our... 119 00:46:47,190 --> 00:46:48,410 Atty. Sheila C. Sison: Predicaments, Your Honor. Thank you. 120 00:46:48,950 --> 00:46:51,890 Sen. Francis "Chiz" G. Escudero: Nakumbinsi mo, Atty. Sheila, si Sen. Judge Sotto. 121 00:46:52,110 --> 00:46:52,750 Atty. Sheila C. Sison: Thank you, Sir. 122 00:46:53,710 --> 00:47:04,490 Sen. Francis "Chiz" G. Escudero: Again, we pause for early lunch. Enjoy lunch. And we shall see each other at 2.30 slash 3 p.m. this afternoon. Trial is in recess. 123 05:08:08,620 --> 05:08:12,840 Sen. Francis "Chiz" G. Escudero: The Honorable Ridon is recognized. Where are we, Honorable Ridon? 124 05:08:14,280 --> 05:08:14,800 Sen. Francis "Chiz" G. Escudero: That 125 05:08:14,800 --> 05:08:17,660 Sen. Francis "Chiz" G. Escudero: was our longest lunch so far. So, where are we? 126 05:08:18,240 --> 05:08:22,720 Rep. Terry L. Ridon: Your Honor, we are ready to present the BIR witness. Atty. Matib is here. 127 05:08:23,790 --> 05:08:25,830 Sen. Francis "Chiz" G. Escudero: Atty. What's his first name, sorry? 128 05:08:26,030 --> 05:08:26,410 Rep. Terry L. Ridon: Erwin. 129 05:08:27,830 --> 05:08:28,650 Sen. Francis "Chiz" G. Escudero: Atty. Erwin. 130 05:08:34,270 --> 05:08:38,320 Sen. Francis "Chiz" G. Escudero: Is the BIR witness here as well? 131 05:08:42,410 --> 05:08:47,840 Sen. Francis "Chiz" G. Escudero: Atty. Erwin, Atty. Kristine, it shall be you. 132 05:08:48,520 --> 05:08:49,360 Atty. Kristine R. Ferrer: Yes, Your Honor. 133 05:08:49,580 --> 05:08:50,960 Sen. Francis "Chiz" G. Escudero: Your apple box is there? 134 05:08:51,400 --> 05:08:52,500 Atty. Kristine R. Ferrer: Yes, thank you, Your Honor. 135 05:08:53,420 --> 05:08:54,260 Sen. Francis "Chiz" G. Escudero: Good for you. 136 05:08:57,130 --> 05:09:00,170 Sen. Francis "Chiz" G. Escudero: Atty. Erwin is recognized. 137 05:09:02,330 --> 05:09:05,290 Sen. Francis "Chiz" G. Escudero: Are you, would you like to say something, Honorable Ridon? 138 05:09:05,450 --> 05:09:16,940 Rep. Terry L. Ridon: Yes, Your Honor. Before yielding to Atty. Matib, the prosecution panel would like to make some statements relating to What the defense had stated in addressing the court this morning. 139 05:09:19,010 --> 05:09:27,470 Rep. Terry L. Ridon: We did not make statements or comments earlier because it was addressed to the honorable court but we will make a statement today. 140 05:09:30,390 --> 05:10:07,800 Rep. Terry L. Ridon: Your Honor, wala akong humihingi na mag-adjust po yung depensa. Katulad po kanina ay pinaubaya po namin ang bagay na ito sa kagalang-galang na hukumang ito. At kung paano po nila tatanggapin at pagpapasyahan po ang pakiusap ng prosecution. Nagkaroon po ng paunang pasya. Nagkaroon din po ng panibagong pasya at tumalima po kami sa lahat po ng mga naging pagpapasyah. Kaya naman po sinikap namin na paharapin ang aming handling counsel kahit meron pa rin siyang kaunting sakit hanggang ngayon. For the record, Your Honor. 141 05:10:08,160 --> 05:10:32,000 Sen. Francis "Chiz" G. Escudero: Again, without anything being further said on the matter, the chair, relying on the candor of the counsels for the prosecution as well as the other party as officers of the court, will rely on the word spoken earlier this morning. Without further discussion on the matter, so that we can proceed and hopefully make use of this afternoon. Would you like to turn it over to Attorney Erwin? 142 05:10:32,220 --> 05:10:33,280 Rep. Terry L. Ridon: Yes, Your Honor. Thank you. 143 05:10:34,800 --> 05:10:38,000 Sen. Francis "Chiz" G. Escudero: Attorney Erwin, can you call your... Witness? 144 05:10:40,360 --> 05:10:40,940 Sen. Francis "Chiz" G. Escudero: Attorney? 145 05:10:42,860 --> 05:10:50,600 Atty. Erwin G. Matib: Yes, Your Honor. We are calling to the witness stand. Attorney Anne Loraine Garcia-Marquez from the Bureau of Internal Revenue. 146 05:10:51,320 --> 05:11:00,100 Sen. Francis "Chiz" G. Escudero: Kindly situate Attorney Anne to the witness stand. The clerk is directed to administer the oath to the witness. 147 05:11:09,820 --> 05:11:24,460 Atty. Renato N. Bantug Jr.: Ma'am, kindly raise your right hand. You, Anne Loraine Garcia-Marquez, do swear that the evidence you shall give in the case now pending between the Philippines and Vice President Sara Zimmerman Duterte shall be the truth, the whole truth, and nothing but the truth. So help you God. 148 05:11:25,060 --> 05:11:25,600 Atty. Anne Loraine Garcia-Marquez: Yes, I do. 149 05:11:27,270 --> 05:11:30,350 Sen. Francis "Chiz" G. Escudero: Attorney, how do you want us to address you? Anne or Lorraine? 150 05:11:31,360 --> 05:11:32,300 Atty. Anne Loraine Garcia-Marquez: Anne po, Your Honor. 151 05:11:32,860 --> 05:11:39,000 Sen. Francis "Chiz" G. Escudero: Attorney Anne, naunawaan niyo po ba inyong pinanumpaan kaugnay sa pagbibigay niyo ng inyong testimonya sa harap na hukumang ito? 152 05:11:39,540 --> 05:11:40,420 Atty. Anne Loraine Garcia-Marquez: Yes po, Your Honor. 153 05:11:42,680 --> 05:11:52,380 Sen. Francis "Chiz" G. Escudero: Your witness, oh, prior to that, kindly make your offer, Attorney Erwin, and if you need a break, should it be necessary, just kindly let the court know. 154 05:11:53,100 --> 05:11:54,180 Atty. Erwin G. Matib: Yes, Your Honor, thank you. 155 05:11:54,320 --> 05:11:55,200 Sen. Francis "Chiz" G. Escudero: Kindly make your offer. 156 05:11:55,460 --> 05:12:10,750 Atty. Erwin G. Matib: Your Honor, before we proceed, I'd like to sincerely apologize to the presiding officer and to all the senator judges, as well as to our defense counsel and to our witness who has been waiting. to testify today. 157 05:12:12,310 --> 05:12:22,810 Sen. Francis "Chiz" G. Escudero: Noted counsel and as the chair said earlier, let nothing further be said on the matter so that we don't I don't want to use the word waste but so that we don't spend time. 158 05:12:28,020 --> 05:12:38,180 Atty. Kristine R. Ferrer: Before we proceed with the examination of the witness of the prosecution, Your Honor, the defense would like to tackle some matters. 159 05:12:38,620 --> 05:12:39,300 Sen. Francis "Chiz" G. Escudero: Of course, ma'am. 160 05:12:39,400 --> 05:13:15,480 Atty. Kristine R. Ferrer: First, Your Honor, in participating in the examination of this witness, the defendant is not waiving her right to question the legality of the submission of the tax returns before this honorable court. And second, the respondent requests, Your Honor, that through this honorable court, Your Honor, to direct the prosecution not to flash on screen copies of the tax returns and the relevant summaries for the following reasons. 161 05:13:15,480 --> 05:15:44,620 Atty. Kristine R. Ferrer: First, Your Honor, under Section 3, Subparagraph or Paragraph L, Subparagraph 3 of the Data Privacy Act. Tax returns are considered as sensitive personal information and they are considered as privilege and their publication shall be prohibited. And our second ground for the request, Your Honor, is that while the Office of the President through the Acting Secretary Executive Secretary authorized the submission of the tax returns before this honorable impeachment court through his memorandum dated July 29, 2026. Such authorization, Your Honor, does not include the inspection and viewing of the tax returns by the public. In fact, if I can quote the Executive Secretary's Memorandum. It says that you are hereby authorized to allow the inspection of and furnish the Senate Impeachment Court with one original or certified true copy accompanied by electronic copies contained in a USB flash drive including system-generated records. So if we peruse such memorandum from the acting Executive Secretary, Your Honor, the authorization or the Office of the President rather, the authorization is only limited or given to the Senate Impeachment Court to inspection or to inspect or view the tax returns in accordance with Section 71 of the National Internal Revenue Code, Your Honor. It is our position, Your Honor, that it is always better to err in favor of caution, Your Honor. That's why we request that if there are documents, Your Honor, that the Honorable judges need to peruse your honor or summaries or returns. Copies thereof should instead be provided to the honorable senator judges your honor for their reference instead of flashing them on the screen. Of course, there are certain things that we can allow such as provisions of law but when it comes to the income tax returns, VAT returns under summaries your honor, we beg this honorable court not to allow their display on screen your honor for the grounds that were Thank you. 162 05:15:45,960 --> 05:15:47,300 Sen. Francis "Chiz" G. Escudero: Comment, Attorney Erwin? 163 05:15:49,670 --> 05:16:47,850 Atty. Erwin G. Matib: Your Honor, this is essentially a motion for reconsideration on a previous ruling of the impeachment court. The impeachment court already ruled that Section 16B of the Data Privacy Act as well as Section 22F of the Implementing Rules and Regulations of the DPA cover The records that we were, that we subpoenaed and which was granted by the Honorable Court. So this is essentially an MR on that ruling, Your Honor. And Your Honor, we should be able to show the tax returns precisely to prove the contents of The same, Your Honor. It would be useless for us to have the records without showing it to the Impeachment Court and to the public, Your Honor. 164 05:16:48,930 --> 05:16:50,170 Atty. Kristine R. Ferrer: Quick reply, Your Honor. 165 05:16:53,420 --> 05:16:55,120 Sen. Francis "Chiz" G. Escudero: Yes, Attorney Kristine. 166 05:16:55,540 --> 05:17:25,370 Atty. Kristine R. Ferrer: Your Honor, we're not talking about the subpoena here because clearly the subpoena... Order the submission of these tax returns before the impeachment court. What we are asking the court is the flashing of the tax returns so that they can be viewed by the public. Again, if we peruse the memorandum that was issued by the Office of the President through the Executive Secretary, it is only the honorable impeachment court that was given the authority. 167 05:17:27,000 --> 05:17:41,960 Atty. Kristine R. Ferrer: The authority that was given to the CIR was to submit these tax returns in order for the impeachment court to view and examine them, Your Honor. It was not mentioned that it is for the viewing and examination of the public, Your Honor. Respectfully. Thank you. 168 05:17:42,900 --> 05:17:45,220 Sen. Francis "Chiz" G. Escudero: Counsel, anything else you want to add? 169 05:17:45,440 --> 05:17:52,840 Atty. Erwin G. Matib: Your Honor, we have redacted certain personal information in the tax returns. We will not be showing addresses or even 170 05:17:54,450 --> 05:18:11,190 Atty. Erwin G. Matib: Names have nothing to do with respondent or her husband, Your Honor. We'll be showing amounts. We will not be showing even the tax identification number. We were able to redact all these sensitive personal information. So there's nothing for the defense to worry about, Your Honor. 171 05:18:11,410 --> 05:18:18,850 Sen. Francis "Chiz" G. Escudero: Let's cross the bridge when we get there, counsel. Some attorney Erwin has not yet presented anything as of this moment. Should... 172 05:18:41,000 --> 05:18:42,880 Atty. Erwin G. Matib: Magandang hapon sa ating lahat. 173 05:18:44,640 --> 05:19:11,410 Atty. Erwin G. Matib: Ang testimonya ni Atty. Anne Loraine C. Garcia-Marquez ng Bureau of Internal Revenue ay magpapatunay sa mga sumusunod. Una, hindi tugma ang income ni VP Sara at ng kanyang asawa sa kanilang declared net worth. Base sa records ng BIR, 85.4 million ang kanilang kabuuwang net income mula 2007 hanggang 2025. 174 05:19:13,130 --> 05:20:03,670 Atty. Erwin G. Matib: Hindi nito maipaliwanag ang pagtaas ng net worth na umabot ng 98 million pesos sa pinakahuling SALN ni VP Sara. Pangalawa, nilabag ni VP Sara ang Constitution. Base sa records ng BIR, si VP Sara ay nagpractice ng kanyang profession at nakatanggap ng professional legal fees at iba pang kita. Maliban sa kanyang sahod bilang vicepresidente. Pangatlo, si VP Sara ay may undeclared cash at iba pang assets. Batay sa kanilang audited financial statements, ang mag-asawang VP Sara at Atty. Carpio ay may cash balances na P21M para sa taong 2022. 175 05:20:05,770 --> 05:20:08,830 Atty. Erwin G. Matib: P28M para sa taong 2023. 176 05:20:10,380 --> 05:20:59,240 Atty. Erwin G. Matib: 15 million pesos para sa taong 2024 at 13 million para sa taong 2025. Pang-apat, patungkol sa Cali88 Foods Corporation, base sa record ng BIR, patuloy na pag-aari ito ng Cali88 ng asawa ni VP Sara na si Atty. Manases Carpio. Sa madaling salita, Ang testigo ay magpapakita ng mga hindi na ideklarang income at iba pang assets, mga pagkakaiba sa pagitan ng tax records at mga SALN, at mga business interests at transaction na nangangailangan ng paliwanag. Sa kabuoan, ang mga ito ay may kaugnayan sa mga paglabag na nabanggit sa Article 2. 177 05:21:07,150 --> 05:21:09,730 Atty. Erwin G. Matib: That's all for my offer of testimony, Your Honor. 178 05:21:09,790 --> 05:21:11,330 Sen. Francis "Chiz" G. Escudero: Comment, Atty. Kristine? 179 05:21:11,970 --> 05:21:14,010 Atty. Kristine R. Ferrer: Subject to cross-examination, Your Honor. 180 05:21:16,950 --> 05:21:19,610 Sen. Francis "Chiz" G. Escudero: Noted. Proceed with your direct examination, Atty. Erwin. 181 05:21:21,510 --> 05:21:23,350 Atty. Erwin G. Matib: Good afternoon, Atty. Anne. 182 05:21:24,180 --> 05:21:25,260 Atty. Anne Loraine Garcia-Marquez: Good afternoon, po. 183 05:21:25,560 --> 05:21:26,980 Atty. Erwin G. Matib: Kumusta po kayo ngayong araw? 184 05:21:27,810 --> 05:21:28,730 Atty. Anne Loraine Garcia-Marquez: Okay naman po. 185 05:21:29,650 --> 05:21:39,870 Atty. Erwin G. Matib: So may tubig po dyan. Uminom lang kayo kung kinakailangan. So umpisa na natin ang pagtatanong. Ano ang inyong pangalan at ang inyong current na posisyon o trabaho? 186 05:21:41,390 --> 05:21:50,410 Atty. Anne Loraine Garcia-Marquez: Ako po si Atty. Anne Loraine Garcia-Marquez. Ako po ang Chief of Staff ni Commissioner Charlito Martin R. Mendoza. 187 05:21:51,290 --> 05:21:59,290 Atty. Erwin G. Matib: At ano pong mga posisyon niyo kung mayroon man sa BIR bago kayo naging Chief of Staff? 188 05:22:00,970 --> 05:22:23,340 Atty. Anne Loraine Garcia-Marquez: Before po ako naging Chief of Staff, nung pumasok po ako sa BIR, ako po ay naging Action Lawyer sa Legal and Legislative Division. Tapos po, ako naman po ay naging Chief of Staff ng Office of the Deputy Commissioner for Legal Group. And then ngayon po, ako naman po ngayon ang Chief of Staff ng Commissioner of Internal Revenue. 189 05:22:24,100 --> 05:22:26,940 Atty. Erwin G. Matib: At ano ang inyong mga kursong tinapos? 190 05:22:30,080 --> 05:22:41,160 Atty. Anne Loraine Garcia-Marquez: Ako po ay nagtapos ng BS in Business Administration and Accountancy. At I earned my Juris Doctor degree sa Ateneo de Manila University School of Law. 191 05:22:42,760 --> 05:22:43,760 Atty. Erwin G. Matib: UPBAA kayo? 192 05:22:44,750 --> 05:22:45,390 Atty. Anne Loraine Garcia-Marquez: Tama po. 193 05:22:45,510 --> 05:22:47,050 Atty. Erwin G. Matib: Ito po ay quota course, tama? 194 05:22:47,550 --> 05:22:48,270 Atty. Anne Loraine Garcia-Marquez: Tama po. 195 05:22:49,880 --> 05:22:52,160 Atty. Erwin G. Matib: Ano naman ang inyong mga profesyon? 196 05:22:54,750 --> 05:22:58,550 Atty. Anne Loraine Garcia-Marquez: Ako po ay isang certified public accountant and ako rin po ay isang lawyer. 197 05:22:59,800 --> 05:23:03,460 Atty. Erwin G. Matib: Ano ang inyong work experience bago pumasok sa BIR, kung mayroon man? 198 05:23:05,120 --> 05:23:21,480 Atty. Anne Loraine Garcia-Marquez: Bago po pumasok ng BIR, ako po ay nag-work sa isang audit firm. Tapos after po nun ay nag-work din po ako sa isang law firm and then Nag-in-house counsel din po ako sa isang private company bago po ako pumasok ng BIR. 199 05:23:21,840 --> 05:23:31,800 Atty. Erwin G. Matib: Thank you. Balikan natin yung position mo bilang Chief of Staff ng Commissioner of Internal Revenue. Anong inyong duties and responsibilities as Chief of Staff? 200 05:23:33,460 --> 05:23:55,830 Atty. Anne Loraine Garcia-Marquez: As Chief of Staff, ako po ay tumutulong sa daily operations ng Office of the Commissioner. And nagre-review din po ako ng mga documents and lahat po nang sinasign ng Commissioner of Internal Revenue. And naka-receive din po ako ng lahat ng mga letters and correspondences for the Commissioner of Internal Revenue. 201 05:23:56,820 --> 05:23:59,500 Atty. Erwin G. Matib: Bakit kayo nandito ngayon sa impeachment court? 202 05:24:00,750 --> 05:24:10,870 Atty. Anne Loraine Garcia-Marquez: Naka-receive po ako ng subpoena from the Senate Impeachment Court to attend yung trial po for yesterday and today po. 203 05:24:11,500 --> 05:24:19,160 Atty. Erwin G. Matib: At tama ba na bago nyo natanggap itong sapina na ito, may natanggap din kayong isa pang sapina para mag-submit ng mga documents sa impeachment court? 204 05:24:19,790 --> 05:24:20,650 Atty. Anne Loraine Garcia-Marquez: Tama po. 205 05:24:21,310 --> 05:24:26,050 Atty. Erwin G. Matib: At ano ang inyong mga sinubmit na documents para maka-comply sa sapina? 206 05:24:28,970 --> 05:24:39,210 Atty. Anne Loraine Garcia-Marquez: Lahat po nung tax records and information na nakalagay sa sapina, yun po yung lahat nung sinubmit po namin sa Senate Impeachment Court. 207 05:24:41,080 --> 05:24:43,260 Atty. Erwin G. Matib: Kaninong records itong mga ito? 208 05:24:44,560 --> 05:24:53,980 Atty. Anne Loraine Garcia-Marquez: Records po ni Vice President Sara Duterte, her spouse, attorney Manases R. Carpio, and other identified business entities. 209 05:24:54,460 --> 05:25:18,140 Atty. Erwin G. Matib: Your Honor, we invoke the earlier ruling of the presiding officer that the BIR records are public records which are self-authenticating. These were submitted by the BIR directly to the court and not the parties so there is no doubt as to the chain of custody of these documents and therefore we'll no longer... Have the witness authenticate or identify all these documents. 210 05:25:19,000 --> 05:25:20,040 Atty. Kristine R. Ferrer: Comment, Your Honor. 211 05:25:20,870 --> 05:25:22,130 Sen. Francis "Chiz" G. Escudero: Comment, Attorney Kristine. 212 05:25:22,490 --> 05:25:44,920 Atty. Kristine R. Ferrer: Your Honor, there was no ruling that those are considered already as public documents. In fact, by their very nature, the tax returns are considered as private documents. What the... What the impeachment court only ordered was the reproduction of the tax returns before this honorable court, not the conversion of those documents into public records, Your Honor. Thank you. 213 05:25:44,960 --> 05:25:52,140 Sen. Francis "Chiz" G. Escudero: But these are public documents, Attorney Kristine, are they not? In the custody of a public officer held by the BIR. 214 05:25:55,400 --> 05:26:02,500 Sen. Francis "Chiz" G. Escudero: How is it converted into a private document? Because of the confidentiality provision in the NRC? 215 05:26:02,890 --> 05:26:08,910 Atty. Kristine R. Ferrer: Yes, Your Honor. Actually, by their very nature, they are private documents. That is our position, Your Honor. 216 05:26:09,790 --> 05:26:31,790 Sen. Francis "Chiz" G. Escudero: The court rules that these are public documents under Section 19, Rule 132 of the Rules and Evidence and without prejudice to the counsel for the respondent presenting controverting evidence as regards the authenticity, due execution, and absence of regularity in the production and or custody of these documents from the BIR. 217 05:26:33,450 --> 05:26:56,930 Sen. Francis "Chiz" G. Escudero: The court will allow it at this point in time without prejudice during cross for counsel for the respondent to raise this issue either during cross or the presentation of the document should they have controverting proof to question the fact that these are public records and in the ordinary performance of the function and duty of the BIR including attorney Anne. 218 05:27:00,490 --> 05:27:06,190 Sen. Francis "Chiz" G. Escudero: Would, in the meantime, constitute prima facie evidence of its authenticity. So ordered, so ruled. 219 05:27:06,530 --> 05:27:09,370 Atty. Kristine R. Ferrer: We would like to register, Your Honor, our continuing objection. 220 05:27:09,810 --> 05:27:16,390 Sen. Francis "Chiz" G. Escudero: The continuing objection of Atty. Kristine and the respondent is duly noted. Thank you, ma'am. Atty. Erwin, you may proceed. 221 05:27:17,170 --> 05:27:27,130 Atty. Erwin G. Matib: Thank you, Your Honor. Atty. Anne, may mga sinubmit kayo ng mga certificates of registration tungkol kina VP Sara at Atty. Carpio. Tama po ba? 222 05:27:27,650 --> 05:27:28,310 Atty. Anne Loraine Garcia-Marquez: Tama po. 223 05:27:28,800 --> 05:27:41,780 Atty. Erwin G. Matib: Okay, tingnan natin ang Certificate of Registration ni VP Sara. This is Exhibit P-Roman numeral 2-3-2-2-1-BIR. 224 05:27:45,500 --> 05:27:52,680 Atty. Erwin G. Matib: Your Honor, may we request that our assisting lawyer, Atty. Tricia Sun, be allowed to show the documents to the witness, Your Honor. 225 05:27:54,940 --> 05:27:58,520 Sen. Francis "Chiz" G. Escudero: Assisting counsel from both parties are given. Continuing authority to approach the witness. 226 05:28:05,030 --> 05:28:12,110 Atty. Erwin G. Matib: So, batay po dyan sa Certificate of Registration na iyan, anong taxpayer type ni VP Sara? 227 05:28:13,810 --> 05:28:24,830 Atty. Anne Loraine Garcia-Marquez: Based po sa Certificate of Registration issued by the BIR to Vice President Sara Duterte, meron po ditong taxpayer type registered po as professional po. 228 05:28:25,720 --> 05:28:31,720 Atty. Erwin G. Matib: Okay, puntahan natin yung page 11 ng Certificate of Registration na hawak niyo. 229 05:28:39,030 --> 05:28:44,720 Atty. Erwin G. Matib: Batay dyan, ano ang nakalagay na primary line of Business ni VP Sara? 230 05:28:46,950 --> 05:28:57,590 Atty. Anne Loraine Garcia-Marquez: Based po sa Certificate of Registration, page 11, ang kanyang primary business ay may line of business na legal activities po. 231 05:28:59,470 --> 05:29:03,790 Atty. Erwin G. Matib: Ano ang ibig sabihin pag nilagay dyan ng taxpayer na legal activities? 232 05:29:06,230 --> 05:29:26,170 Atty. Anne Loraine Garcia-Marquez: Legal activities meaning ito po yung pag-repractice sa mga legal profession. For example, consultation. Appearances sa court or contract reviews, drafting of contracts and other similar activities ng pagpapractice ng legal profession. 233 05:29:26,530 --> 05:29:31,030 Atty. Erwin G. Matib: Okay, so makes sense kasi attorney po pala at attorney si VP Sara. 234 05:29:33,220 --> 05:29:39,620 Atty. Erwin G. Matib: May information ba dyan kung nag-amend si VP Sara ng kanyang line of business? 235 05:30:03,410 --> 05:30:11,830 Atty. Anne Loraine Garcia-Marquez: Based po dito sa Certificate of Registration, ito pa rin po yung line of business niya, although meron din po siyang secondary, primary and secondary. 236 05:30:12,290 --> 05:30:22,190 Atty. Erwin G. Matib: Okay, thank you. Last October 6, meron kayong sinend na email sa impeachment court. Ano yung sinend nyo na email na ito? 237 05:30:24,760 --> 05:30:33,940 Atty. Anne Loraine Garcia-Marquez: Yung sinend po namin na email nung October 6 po is in response to the letter. 238 05:30:38,170 --> 05:30:57,370 Atty. Anne Loraine Garcia-Marquez: of the House Panel of Prosecution. So nagpapasubmit po sila ng summaries of information that are actually na nasa annual income tax returns po na final ng mga taxpayers. 239 05:30:57,910 --> 05:30:59,450 Atty. Erwin G. Matib: At nakagawa po kayo ng summaries? 240 05:30:59,930 --> 05:31:00,690 Atty. Anne Loraine Garcia-Marquez: Yes po. 241 05:31:00,970 --> 05:31:06,830 Atty. Erwin G. Matib: Okay. Saan specifically galing yung mga information na nilagay ninyo sa summaries? 242 05:31:07,500 --> 05:31:21,440 Atty. Anne Loraine Garcia-Marquez: Ito po ay galing din po sa annual income tax returns na finile ng taxpayers sa BIR. Basically, nandun din po siya sa sabina na in-issue ng Senate Impeachment Court. 243 05:31:21,780 --> 05:31:23,780 Atty. Erwin G. Matib: At sinong mga taxpayer ito? 244 05:31:25,560 --> 05:31:29,200 Atty. Anne Loraine Garcia-Marquez: Your Honor, may I refer to the letter po? 245 05:31:29,320 --> 05:31:36,000 Sen. Francis "Chiz" G. Escudero: Continuing authority is also given to Attorney Anne to kindly, that she may refer to her notes. 246 05:31:38,930 --> 05:31:52,860 Sen. Francis "Chiz" G. Escudero: Again, at any time, assisting counsels may approach the witness in order to check or inspect what she is referring to and may make the corresponding observations at any point in time. 247 05:31:54,520 --> 05:33:07,680 Sen. Francis "Chiz" G. Escudero: While we're in a lull, before you answer, Attorney Anne, while you're looking at it, just making use of the time, we are distributing the requested data by Senator Judges Zubiri and Pangilinan. With respect to Cale88 in regard to the foreign remittances which will include among others the address as requested by Senator Judge Zubiri as well as the dates, banks, and amount received as requested by Senator Judge Pangilinan called by the Clerk of Court from the evidence, pre-marked exhibits rather. that are with the clerk of court. The chair directs the clerk of court to kindly furnish all senator judges as well as both parties with a copy of the summary and or table called by the secretariat or the clerk of court from the pre-marked exhibits on file with the court. You may proceed, Attorney Erwin. Sorry, Attorney Anne, you may answer. 248 05:33:09,130 --> 05:34:13,520 Atty. Anne Loraine Garcia-Marquez: Ito po ay for Vice President Sara Z. Duterte-Carpio and Mr. Manases R. Carpio, Metro City Chow Foods Corporation, City Hall King Chow Foods Corporation, GenCorp Industries Inc., Timesquare Bee Foods Corp., Great Jolly Times Food Corporation, Carpio Lawyers, formerly Carpio and Duterte Lawyers, 888 Bistro, Cale88 Foods Corporation, Madayaw Fisheries Inc., Mati City Ice Plant and Cold Storage Inc., Amianan Shores Inc., Geometry Security and Investigation Agency Inc., Cabletow 88 Shipping and Marine Services Inc., Davao Emerging Taipans Corporation, Davao New Royal Taipan Corporation, Davao Bounty Times Foods Corporation, SGT Fortune Horse Corporation, CYKT Inc., Three Kids Trucking Services Inc., and Zelta Matiem Salon. Salon. 249 05:34:13,580 --> 05:34:22,800 Atty. Erwin G. Matib: Okay. So, sa madaling salita, Atty. Anne, yung mga information na nasa summaries ninyo ay information mismo na na-provide ng mga taxpayers na nabanggit mo. 250 05:34:22,900 --> 05:34:23,860 Atty. Anne Loraine Garcia-Marquez: Tama po. 251 05:34:24,060 --> 05:34:40,490 Atty. Erwin G. Matib: Okay. So, diretso na tayo sa inaabangan ng lahat na ito ay ang kabuuan kita nila VP Sara at Atty. Carpio. Your Honor, we ask that the summary be flashed on the screen, the one specifically for Vice President Sara Duterte and Attorney Carpio. 252 05:34:40,810 --> 05:34:43,050 Atty. Kristine R. Ferrer: Your Honor, this 253 05:34:45,130 --> 05:34:53,650 Atty. Kristine R. Ferrer: is covered by our objection earlier, Your Honor. So, we kindly ask for the ruling of the court. 254 05:34:57,320 --> 05:35:02,700 Sen. Francis "Chiz" G. Escudero: Chair declares a brief recess just to be able to consult. 255 05:41:40,240 --> 05:41:40,920 Sen. Francis "Chiz" G. Escudero: Apologies for the 256 05:41:40,920 --> 05:41:45,300 Sen. Francis "Chiz" G. Escudero: delay. Yes, Senator Judge Pia Cayetano is recognized. What is your pleasure, ma'am? 257 05:41:45,360 --> 05:41:52,160 Sen. Pia S. Cayetano: Thank you. No, I'd just like to get clarity on the objection of the defense. You 258 05:41:52,160 --> 05:41:52,820 Sen. Francis "Chiz" G. Escudero: may proceed, ma'am. 259 05:41:52,820 --> 05:42:10,690 Sen. Pia S. Cayetano: Thank you, sir. Are you objecting to the public sharing of the document? For now, that is the only objection on the floor, the public display of the document. I think we were giving a printed copy, but the public display. 260 05:42:10,970 --> 05:42:11,610 Atty. Kristine R. Ferrer: Correct, Your Honor. 261 05:42:11,850 --> 05:42:14,090 Sen. Pia S. Cayetano: Okay, so that's the issue. I just want to be clear 262 05:42:14,090 --> 05:42:14,590 Sen. Pia S. Cayetano: on... 263 05:42:19,100 --> 05:42:24,380 Sen. Francis "Chiz" G. Escudero: Apologies. 264 05:42:25,790 --> 05:42:26,870 Sen. Francis "Chiz" G. Escudero: Were you throwing 265 05:42:26,870 --> 05:42:27,330 Sen. Francis "Chiz" G. Escudero: the question 266 05:42:27,330 --> 05:42:29,670 Sen. Francis "Chiz" G. Escudero: at the PO or the counsel? I thought you were going to ask the counsel. 267 05:42:29,870 --> 05:42:35,930 Sen. Pia S. Cayetano: No, it was a question to counsel, but I need the presiding officer to hear the answer. Yes, please. Yeah, that's all. 268 05:42:36,230 --> 05:42:40,450 Sen. Francis "Chiz" G. Escudero: Kindly, kindly, kindly respond, Attorney Kristine, to the query of Senator Judge Pia. 269 05:42:40,550 --> 05:42:41,630 Atty. Kristine R. Ferrer: We confirm, Your Honor. 270 05:42:42,520 --> 05:43:02,220 Sen. Pia S. Cayetano: My question, Your Honor, was simply I just wanted clarity on what was the objection and is it specifically on the public display of the document and they confirmed that that is what it is because I know the presiding office is going to make a ruling so I wanted to be sure we're on the same page. Thank you. 271 05:43:04,600 --> 05:43:07,500 Sen. Francis "Chiz" G. Escudero: Apologies, Senator Judge Pia. We're still in the middle of it. 272 05:43:07,500 --> 05:43:07,700 Sen. Pia S. Cayetano: No problem. 273 05:43:08,500 --> 05:43:10,800 Sen. Pia S. Cayetano: But did his honor get it? Yes, 274 05:43:11,100 --> 05:43:21,180 Sen. Francis "Chiz" G. Escudero: the presiding officer got the objection of Attorney Christine. This is the point earlier raised by her as well. And I said, let's cross the bridge when we get there. And we got there 275 05:43:21,180 --> 05:43:42,740 Sen. Pia S. Cayetano: and it was actually already displayed. So that's the problem. Maybe we have to remind counsel and the prosecution and their technical person to wait because this was an issue. Tapos dinisplay ng what? 20 seconds? 30 seconds? So maybe his honor can also caution everyone including the media. That has not been ruled upon yet. 276 05:43:44,430 --> 05:43:44,970 Sen. Francis "Chiz" G. Escudero: It 277 05:43:47,080 --> 05:44:04,500 Sen. Francis "Chiz" G. Escudero: needed to be displayed for us to be able to get there. But it was taken down right after. Otherwise, there was nothing for the counsel to object to, Senator Judge Pia. But it was taken down after. 278 05:44:05,400 --> 05:44:07,140 Sen. Francis "Chiz" G. Escudero: Anyway, 279 05:44:07,840 --> 05:44:09,610 Atty. Erwin G. Matib: Your Honor, 280 05:44:09,610 --> 05:44:11,380 Sen. Francis "Chiz" G. Escudero: a comment to Attorney Kristine's objection. 281 05:44:11,640 --> 05:44:14,160 Sen. Francis "Chiz" G. Escudero: Yes, please. Attorney Erwin. 282 05:44:15,260 --> 05:45:23,730 Atty. Erwin G. Matib: Your Honor, ang haba na po ng kwento nitong tax records ni Vice President. Ang tagal po nitong nasa loob ng BIR box kung saan saan po napunta ang BIR box. Sa House, sa Senate, binalik po sa BIR. At ngayon, nabuksan na po ang BIR box. Huwag na po nating pigilan ang ebidensya, Your Honor. Ang dami pong taxpayers na nanonood. At inaabangan kung magkano po ba talaga yung kinita ng ating Vice President. For the past days, for the past weeks, we've been showing the assets. We've been showing the net worth of the Vice President, whether declared or undeclared. Equally important po na ipakita kung magkano po yung kanilang kabuuan kita dahil dito natin ibabangga lahat ng kanilang wealth. At yung difference, doon natin malalaman kung meron pong unexplained wealth or ill-gotten wealth. I'm sure ang dami pong interested na taxpayers na malaman kung ang kanila bang mga taxes ay naibulsa. Dahil kung meron pong unexplained wealth, ang ibig sabihin nito, pag hindi naipaliwanag, ito ay ill-gotten wealth, Your Honor. So, we owe it to the public to show as well the income of the vice president and not just the assets your honor 283 05:45:23,730 --> 05:45:24,470 Sen. Francis "Chiz" G. Escudero: Attorney Kristine. 284 05:45:24,470 --> 05:45:25,770 Atty. Kristine R. Ferrer: Yes, quick reply, Your Honor. 285 05:45:25,770 --> 05:45:27,170 Sen. Francis "Chiz" G. Escudero: I was expecting that. 286 05:45:27,170 --> 05:45:49,780 Atty. Kristine R. Ferrer: yes uh we are not preventing the prosecution from presenting as evidence this tax returns your honor what we are asking the court is uh is the prohibition or restraint in public in uh flashing this tax return so that The public may view them. There's no restraint on the presentation of these returns as evidence before this court. Thank you. Your Honor. 287 05:45:49,820 --> 05:46:41,870 Sen. Francis "Chiz" G. Escudero: Allow the court to make a ruling on the matter. This is also in consultation with our legal and the clerk of court and some senator judges. During the corona impeachment trial where the BIR commissioner herself testified, I believe Commissioner Henares, at that time the Senate had no screens yet. So walang napakitang tax returns or anumang dokumentong pinresenta niya nung siya ay nagtestigo. Subalit, pinayagan din nung mga panahon yun na pumasok ang media at makuna ng camera bawat nagaganap mula sa iba't ibang anggolo ang mga testigo. At nung panahon yun, nang walang objection at wala pa rin kaming nakikitang ruling subject to verification because this is only brought up now, 288 05:46:43,780 --> 05:47:23,280 Sen. Francis "Chiz" G. Escudero: copies of the actual return were shot by cameras from different media organizations and shown on tv not on the screen without any um objection or contrary ruling emanating from the uh from the um court or any member of the court so um before the court makes a final ruling attorney and Ito po bang table na pinresent kanina na nire-refer po ninyo na sinubmit sa Korte at sa mga partido on 289 05:47:26,640 --> 05:47:28,940 Sen. Francis "Chiz" G. Escudero: October 6? 290 05:47:33,020 --> 05:47:37,040 Sen. Francis "Chiz" G. Escudero: Ito po ba, saan po galing ito at sino po ang gumawa nito? 291 05:47:38,560 --> 05:47:42,800 Atty. Anne Loraine Garcia-Marquez: Yan po ay galing po sa annual income tax returns. Ikaw 292 05:47:42,800 --> 05:47:44,940 Sen. Francis "Chiz" G. Escudero: po ba ang gumawa nitong mga table na ito? 293 05:47:45,460 --> 05:47:48,240 Atty. Anne Loraine Garcia-Marquez: Ako po at yung team po namin sa office of the commissioner. 294 05:47:48,780 --> 05:47:50,340 Sen. Francis "Chiz" G. Escudero: Ginawa niyo po ito kailan? 295 05:47:51,360 --> 05:48:03,100 Atty. Anne Loraine Garcia-Marquez: Nung na-receive po namin yung letter from the panel of prosecutors, ginawa po namin ito. But it's also included in their previous submission. Mas konti lang po ito. 296 05:48:03,300 --> 05:48:04,780 Sen. Francis "Chiz" G. Escudero: Summary nga ito eh. Table nga ito eh. 297 05:48:04,780 --> 05:48:05,060 Atty. Anne Loraine Garcia-Marquez: Yes po. 298 05:48:05,180 --> 05:48:28,520 Sen. Francis "Chiz" G. Escudero: But the point that the presiding officer is driving at, hindi ito kasama sa mga sinumiti sa amin. ng BIR base sa subpoena na iniso namin na binigyan ng pahintulot ng Pangulo na ipakita at dalhin dito. Itong particular na papel na ito, kasama po ba ito doon o hindi? 299 05:48:30,260 --> 05:48:33,160 Atty. Anne Loraine Garcia-Marquez: It's not included, Your Honor, but the... 300 05:48:33,160 --> 05:48:35,460 Sen. Francis "Chiz" G. Escudero: It's based there, but it's not included there. 301 05:48:35,660 --> 05:48:43,620 Atty. Anne Loraine Garcia-Marquez: It's based there, but the information in that summary were the same information that was submitted before, Your Honor. 302 05:48:44,040 --> 05:48:59,780 Sen. Francis "Chiz" G. Escudero: Yes, wala namang ibang paggagalingan yun, Attorney Ana, di ba? Pero hindi po siya kasama sa sinumite base sa sabina na in-issue ng Korte at base din sa permisong binigay ng Pangulo. Team nyo na lang po ang gumawa nito. 303 05:49:00,420 --> 05:49:01,040 Sen. Francis "Chiz" G. Escudero: Would 304 05:49:01,040 --> 05:49:01,460 Sen. Francis "Chiz" G. Escudero: that be correct? 305 05:49:01,920 --> 05:49:03,000 Atty. Anne Loraine Garcia-Marquez: Tama po, Your Honor. 306 05:49:03,640 --> 05:49:11,840 Sen. Francis "Chiz" G. Escudero: The Court therefore rules that the summary and table where the information was simply culled from the 307 05:49:13,830 --> 05:50:15,480 Sen. Francis "Chiz" G. Escudero: Subpoena documents without ruling on the confidentiality or prohibition to show the actual documents will allow at this juncture the showing of the tables and or summaries if any which will be furnished to the cap to the parties and senator judges as well with a reminder to counsel attorney Erwin not to flash any subject to the reminder of Senator Judge Pia not to flash Any of the source documents that may contain information that was originally submitted and part of the submission of the BIR covered by the presidential letter allowing it to be submitted to the impeachment court. Before doing that, kindly ask the permission of the court as the court may make a separate ruling on that matter. So insofar as the tables and summaries are concerned, the court will allow it. without showing, again, the source documents that were subject matter of the subpoena. Yes, Senator Judge Pia. 308 05:50:20,200 --> 05:50:33,140 Sen. Pia S. Cayetano: Mr. Presiding Officer, just again a clarification. You mentioned that this is subject to, this is with the authority of the letter of... The 309 05:50:33,140 --> 05:50:34,700 Sen. Francis "Chiz" G. Escudero: original document submitted. 310 05:50:35,020 --> 05:50:43,580 Sen. Pia S. Cayetano: Yes, but I mean you specifically made reference to the... authorization given by the president pursuant to the law correct that 311 05:50:43,580 --> 05:50:44,480 Sen. Francis "Chiz" G. Escudero: is correct um 312 05:50:44,480 --> 05:50:52,430 Sen. Pia S. Cayetano: but does the authorization include the public showing because i don't i don't know i i did not 313 05:50:52,430 --> 05:50:52,730 Sen. Pia S. Cayetano: see that 314 05:50:52,730 --> 05:50:53,810 Sen. Pia S. Cayetano: authorization again 315 05:50:53,810 --> 05:51:32,570 Sen. Francis "Chiz" G. Escudero: without ruling on that matter given the president or the the president with um commissioner Henares nobody objected and the cameras focused on the actual documents And it was shown on TV, not only on screen, but in this case, both on screen and on TV. So the court is trying to be on the side of caution in that we are not allowing the source document subject matter of the subpoena and the presidential clearance, but simply the summary that the witness said she prepared after, although it is based on those summaries, on those documents. 316 05:51:33,520 --> 05:52:50,220 Sen. Pia S. Cayetano: Because the reason, I'll go back, the reason why I asked the defense what exactly were they objecting to is because my follow-up question would have been, is it acceptable to the defense and to the impeachment court that the questions are asked and the answers are given? without showing the document. And I'm only asking this again pursuant to any Filipino's constitutional right to life, liberty, and property which includes the right to privacy. So I'm just spreading that into the record because it's an issue that will always come up when we have these kind of hearings. I'm just, it's just an opinion that I, it's not even an opinion, it's just an issue that I want us to be aware of. I know, I understand that it's a summary I don't know if that authorization includes the public showing because definitely we are allowed to inspect because that is what that letter requirement under the law states if the president gives the clearance. For the document to be inspected but there is no statement on it to be displayed publicly. So I'm just putting that on record, Mr. President. 317 05:52:50,340 --> 05:53:02,100 Sen. Francis "Chiz" G. Escudero: And also to enrich the records hopefully for future impeachment courts. This is a summary and a tabulation prepared by the witness. 318 05:53:03,790 --> 05:53:16,630 Sen. Francis "Chiz" G. Escudero: And not covered as of yet by the presumption and that's why I guess, Attorney Erwin, you qualified the production and how the summary or table was written, correct? 319 05:53:18,360 --> 05:53:19,280 Atty. Erwin G. Matib: Yes, Your Honor. 320 05:53:19,400 --> 05:53:45,340 Sen. Francis "Chiz" G. Escudero: And without prejudice to Attorney Kristine, questioning the basis of this if it indeed was based on the documents you were also furnished with from the BIR. If there are any inaccuracies insofar as this table or summary is concerned. You may cross-examine the witness in that regard if it is not accurate and if it is not based on the documents as she claimed to have been submitted by the BIR to this court. 321 05:53:46,520 --> 05:53:49,220 Atty. Kristine R. Ferrer: Final comment. 322 05:53:49,760 --> 05:53:50,360 Atty. Kristine R. Ferrer: The 323 05:53:50,360 --> 05:54:29,780 Atty. Kristine R. Ferrer: respondent would like to register its continuing objection, Your Honor, respectfully on that ruling, Your Honor, on the basis that the right to privacy is defeated in this instance because The summary, in fact, reflects what is in the returns, Your Honor. So, if we are not showing the returns, we are protecting the right to privacy of the respondent. But then again, we are also showing the summary, which shows the entries in the returns. So that, to the mind of the defense, Your Honor, defeats the right to privacy also of the respondent, Your Honor, respectfully. 324 05:54:30,740 --> 05:54:59,480 Sen. Francis "Chiz" G. Escudero: So noted, counsel. Again, we're not saying that this is covered, but what we are saying is the table and summary is not, not with respect to the submissions as of yet by the BIR actually contained in the former green box and subpoenaed by the court. The continuing objection is noted. Counsel may proceed. Again, limited only to the summary and table presented by the witness and not to the actual BIR records as of yet. If you will be doing that, then kindly pause and announce it before you do so. 325 05:54:59,890 --> 05:55:06,750 Atty. Erwin G. Matib: Yes sir, we shall comply with that directive. So, Atty. Anne, paano ko ninyo ginawa itong summaries na ito? 326 05:55:09,490 --> 05:55:33,850 Atty. Anne Loraine Garcia-Marquez: Ito po ay in-encode po dun sa mga columns from the annual income tax return po. And then, ito po in-encode ng mga nasa revenue district officers and then it was reviewed by the technical assistants sa Office of the Commissioner including myself po. 327 05:55:34,500 --> 05:55:42,560 Atty. Erwin G. Matib: So saan po nila kinopia yung mga figures, numbers na nandito sa mga columns ng summaries na ito? 328 05:55:42,960 --> 05:55:47,960 Atty. Anne Loraine Garcia-Marquez: Ito po ay galing sa annual income tax returns filed po sa BIR. 329 05:55:48,280 --> 05:55:50,380 Atty. Erwin G. Matib: Ilang levels of review po yung nangyari? 330 05:55:51,200 --> 05:55:53,260 Atty. Anne Loraine Garcia-Marquez: Bali dalawa po in total po. 331 05:55:53,930 --> 05:55:57,070 Atty. Erwin G. Matib: At sino ang nag-finalize ng mga summaries na ito? 332 05:55:57,430 --> 05:55:57,970 Atty. Anne Loraine Garcia-Marquez: Ako po. 333 05:56:00,820 --> 05:56:02,480 Atty. Erwin G. Matib: Okay. Ngayon. 334 05:56:05,770 --> 05:56:10,530 Atty. Erwin G. Matib: Puntahan natin itong column ng income net of tax. 335 05:56:12,120 --> 05:56:23,160 Atty. Erwin G. Matib: Para sa mga nanonood, manonood natin na hindi maalam sa tax or accounting or finance, pakipaliwanag nga kung ano itong ibig sabihin ng income net of tax. 336 05:56:23,850 --> 05:56:24,550 Atty. Kristine R. Ferrer: Your Honor. 337 05:56:25,410 --> 05:56:26,090 Sen. Francis "Chiz" G. Escudero: Attorney 338 05:56:26,090 --> 05:56:26,650 Sen. Francis "Chiz" G. Escudero: Christine. 339 05:56:27,270 --> 05:56:36,290 Atty. Kristine R. Ferrer: May we be clarified if this is Annex A of the submission of the Commissioner of Internal Revenue dated October 6, 2026? 340 05:56:38,960 --> 05:56:40,000 Sen. Francis "Chiz" G. Escudero: Atty. Erwin? 341 05:56:40,260 --> 05:56:42,260 Atty. Erwin G. Matib: Yes, Your Honor. What is being shown is Annex A. 342 05:56:44,230 --> 05:56:50,780 Sen. Francis "Chiz" G. Escudero: Annex A. You have to forgive me too. I cannot decipher nor see it. So this is Annex A? 343 05:56:51,240 --> 05:56:52,080 Atty. Erwin G. Matib: Yes, Your Honor. 344 05:56:52,260 --> 05:57:02,220 Sen. Francis "Chiz" G. Escudero: Of the document dated October 6, 2026, submitted to the court on October 6 and furnished to the parties. Correct, Sir? 345 05:57:02,220 --> 05:57:02,540 Atty. Erwin G. Matib: Yes, Your Honor. 346 05:57:02,760 --> 05:57:03,160 Sen. Francis "Chiz" G. Escudero: Okay. 347 05:57:04,980 --> 05:57:05,980 Sen. Francis "Chiz" G. Escudero: This is not yet 348 05:57:05,980 --> 05:57:07,220 Atty. Erwin G. Matib: marked. Pre-marked. 349 05:57:07,510 --> 05:57:08,030 Atty. Erwin G. Matib: Yes, 350 05:57:08,030 --> 05:57:12,670 Atty. Erwin G. Matib: your honor. We will be reserving the marking of these documents later on. Grandly 351 05:57:12,670 --> 05:57:13,010 Sen. Francis "Chiz" G. Escudero: proceed, sir. 352 05:57:13,190 --> 05:57:13,950 Atty. Erwin G. Matib: Thank you, your honor. 353 05:57:16,530 --> 05:57:19,670 Atty. Erwin G. Matib: So ano ko ang ibig sabihin ng column na income net of tax? 354 05:57:20,490 --> 05:57:38,350 Atty. Anne Loraine Garcia-Marquez: Yung income net of tax pertains to lahat ng mga income or kita ng isang tao and then less yung mga deductions or expenses at dineduct na rin po dito yung taxes due ng isang taxpayer. So yun po yung net income after tax. 355 05:57:38,960 --> 05:57:47,580 Atty. Erwin G. Matib: Okay, thank you. Ngayon, itong Annex A na pinapakita natin, para kaninong taxpayers itong summaries na ito nasa Annex A? 356 05:57:49,940 --> 05:57:58,760 Atty. Anne Loraine Garcia-Marquez: Yung nasa Annex A po, it pertains to the spouses VP Sara Duterte and her spouse, Atty. Manases R. Carpio. 357 05:57:58,900 --> 05:58:12,310 Atty. Erwin G. Matib: Okay, thank you. So, mula 2007 hanggang 2025, magkano ang lumalabas na total income net of tax ni... VP Sara, at Atty. Carpio. 358 05:58:13,500 --> 05:58:16,460 Atty. Anne Loraine Garcia-Marquez: Hirana, may I refer to my notes po? Maliit po kasing nasa... 359 05:58:16,460 --> 05:58:24,960 Sen. Francis "Chiz" G. Escudero: Continuing authority, Atty. Anne is given to you to refer to your notes. Assisting counsel may approach also at any time. Continuing authority has been given them in regard to Atty. Anne. 360 05:58:33,230 --> 05:58:34,170 Atty. Anne Loraine Garcia-Marquez: Pakaulit po yung tanong. 361 05:58:35,010 --> 05:58:43,610 Atty. Erwin G. Matib: So, magkano ang lumalabas na net income, income, net of tax from 2007 hanggang 2025? 362 05:58:45,550 --> 05:58:49,770 Atty. Erwin G. Matib: And this is for spouses Manases Carpio and Sara Duterte. 363 05:58:50,850 --> 05:58:58,670 Atty. Anne Loraine Garcia-Marquez: Based po dito sa summary, ang total po is 85,343,803.23 pesos po. 364 05:58:59,110 --> 05:59:09,930 Atty. Erwin G. Matib: Okay, so it's 85,343,803.23 centavos. So pakitignan po yung nasa screen kung tama po ba yung figure. 365 05:59:13,900 --> 05:59:14,640 Atty. Anne Loraine Garcia-Marquez: Tama po. 366 05:59:15,600 --> 05:59:24,800 Atty. Erwin G. Matib: So ito ang kanilang kabuuan na kinita pagkatapos mabawas ang tax mula 2007 hanggang 2025. 367 05:59:26,280 --> 05:59:27,120 Atty. Anne Loraine Garcia-Marquez: Tama po. 368 05:59:27,560 --> 05:59:45,890 Atty. Erwin G. Matib: Thank you. Puntahan natin yung isang column dito sa summary na to. Annex A pa rin tayo. May isang column dito ang title ay non-taxable income. At walang mga values na nakalagay. Para saan ho ba itong column na ito? 369 05:59:47,430 --> 05:59:52,690 Atty. Anne Loraine Garcia-Marquez: Ito po yung mga income or kita na hindi po subject to tax. 370 05:59:53,610 --> 05:59:57,830 Atty. Erwin G. Matib: At bakit po walang amounts ang nakalagay dito sa column? 371 05:59:58,720 --> 06:00:08,240 Atty. Anne Loraine Garcia-Marquez: Based po sa returns na finile po sa BIR, wala pong nakalagay o nakareport na income dito sa specific line item po na ito. 372 06:00:08,360 --> 06:00:15,580 Atty. Erwin G. Matib: So ang mga non-taxable income ay required pa rin ba na i-report sa annual income tax returns ng mga taxpayer? 373 06:00:16,420 --> 06:00:17,240 Atty. Anne Loraine Garcia-Marquez: Tama po. 374 06:00:17,620 --> 06:00:25,500 Atty. Erwin G. Matib: Okay, puntahan natin yung last column. Ito ay yung column income subject to final tax. Para saan ho itong column na ito? 375 06:00:27,120 --> 06:00:41,580 Atty. Anne Loraine Garcia-Marquez: Ito po yung mga income na na-subject na to final tax, meaning it was withheld, na-withhold na ng income payer at ito ay na-remit na sa BIR. 376 06:00:43,960 --> 06:00:49,500 Atty. Erwin G. Matib: Maaari ka bang magbigay ng examples ng itong mga income na subject to final tax? 377 06:00:50,090 --> 06:00:56,730 Atty. Anne Loraine Garcia-Marquez: Ito po yung mga dividends, royalties, winnings, yung mga ganun po. 378 06:00:57,260 --> 06:01:03,480 Atty. Erwin G. Matib: At bakit walang value itong column na ito? Paraki na attorney Sara Duterte at attorney Carpio. 379 06:01:04,820 --> 06:01:12,320 Atty. Anne Loraine Garcia-Marquez: Based po sa annual income tax return, wala pong nakareport na any amount on this particular line item po. 380 06:01:12,780 --> 06:01:23,620 Atty. Erwin G. Matib: So kahit pala income na na-subjectify ng tax, kailangan pa rin ilagay yung information ng income na to sa annual income tax return ng taxpayer. Tama po ba? 381 06:01:24,990 --> 06:01:25,750 Atty. Anne Loraine Garcia-Marquez: Tama po. 382 06:01:25,810 --> 06:01:27,150 Atty. Erwin G. Matib: Part ng reconciling item. 383 06:01:27,290 --> 06:01:27,650 Atty. Anne Loraine Garcia-Marquez: Tama po. 384 06:01:27,860 --> 06:02:06,600 Atty. Erwin G. Matib: Okay, maraming salamat. So, Your Honors, we respectfully manifest that the total combined income after taxes of VP Sara and Atty. Carpio for the years 2007 to 2025 amounts to 85,343,803.23 pesos. However, their declared net worth In respondents, 2025 SALN is 98,656,131 pesos and 20 centavos. So dito pa lang po, may gap na, may difference. 385 06:02:32,540 --> 06:02:40,990 Sen. Francis "Chiz" G. Escudero: Atty. Kristine Kindly avoid testifying for the witness, Attorney Erwin. I think you have a witness. You'll be calling a witness. It'll be testifying to that. 386 06:02:42,710 --> 06:03:01,330 Sen. Francis "Chiz" G. Escudero: If I get the definition of forensic analysis correctly. But kindly avoid that insofar as this witness is concerned. Similarly, a similar ruling was made by the Chair in regard to the Honorable Suan's direct examination referring to SALNs in relation to insurance. officials. 387 06:03:01,970 --> 06:03:10,270 Atty. Kristine R. Ferrer: Your Honor, we would like to move to strike the statement with regard to the SALN of the Vice President. 388 06:03:10,610 --> 06:03:13,110 Sen. Francis "Chiz" G. Escudero: He did not. Were you able to mention the amount? 389 06:03:13,150 --> 06:03:13,710 Atty. Kristine R. Ferrer: Yes, he was. 390 06:03:13,810 --> 06:03:26,350 Atty. Erwin G. Matib: Sorry. I did. However, Your Honor, I just did it to connect it with the SALN, Your Honor, considering that this was already submitted as evidence, Your Honor. But nonetheless, I will comply with the directive, Your Honor. 391 06:03:27,390 --> 06:03:33,810 Sen. Francis "Chiz" G. Escudero: We will let it remain in the record for as long as you don't do it again. If you do, then we will strike that again and strike this one too, Attorney Erwin. 392 06:03:34,390 --> 06:03:35,690 Atty. Erwin G. Matib: Yes, Your Honor. We shall comply. 393 06:03:35,830 --> 06:03:36,370 Sen. Francis "Chiz" G. Escudero: Please proceed. 394 06:03:39,530 --> 06:03:56,290 Atty. Erwin G. Matib: Okay. Sige. Puntahan naman natin ang kanilang mga libro. And for the next set of questions, Your Honor, I will be asking about audited financial statements. These are not the same as tax returns, Your Honor. So may we ask for approval for us to... 395 06:04:13,110 --> 06:04:13,470 Atty. Kristine R. Ferrer: Comment, 396 06:04:16,430 --> 06:04:16,690 Atty. Kristine R. Ferrer: Your Honor. 397 06:04:17,340 --> 06:04:18,180 Sen. Francis "Chiz" G. Escudero: Attorney Kristine. 398 06:04:18,440 --> 06:04:46,420 Atty. Kristine R. Ferrer: These financial statements were submitted together with the income tax returns of the spouses, Your Honor. And these financial statements were provided to this honorable court pursuant to the subpoena of this court, Your Honor, and covered also by the memorandum of the President authorizing the reproduction or production of these returns before this court. Hence, we are adopting the same objection, Your Honor, we have made earlier. 399 06:04:46,720 --> 06:04:49,760 Sen. Francis "Chiz" G. Escudero: This is not part of the table of attorney Anne. Attorney Erwin? 400 06:04:49,960 --> 06:04:51,060 Atty. Erwin G. Matib: Not part, Your Honor. 401 06:04:52,900 --> 06:05:15,340 Sen. Francis "Chiz" G. Escudero: Can you kindly try to find another way then? You can ask the question without flashing it on the screen. I think that's the only objection of attorney Christine. You can ask the question based on that, based on the document being shown to the witness without flashing it on the screen. or you can simply use the table and or summary of Attorney Anne. 402 06:05:15,760 --> 06:05:25,920 Atty. Erwin G. Matib: Your Honor, I will be showing very basic information in notes to financial statements about certain accounts, Your Honor, and not income. 403 06:05:26,280 --> 06:05:56,950 Sen. Francis "Chiz" G. Escudero: Again, Attorney Erwin, we're not preventing you from asking the questions. The objection pertains to flashing it on the screen only. So you may continue to ask the question. Confront the witness with it. Let the witness read it if you want to. The objection of Attorney Kristine is with respect to flashing the documents covered by the subpoena on the screen. So you can still get the information you want and or need by asking the witness the proper questions. Kindly proceed, Attorney Erwin, accordingly. 404 06:05:57,410 --> 06:06:08,740 Atty. Erwin G. Matib: Thank you, Your Honor. We shall comply. In any case, Your Honor, considering that we are not allowed to flash figures, may we ask that the... Are these copies of the documents be distributed to the Senators, Your Honor? 405 06:06:09,500 --> 06:06:25,800 Sen. Francis "Chiz" G. Escudero: Yes, that is part of the exhibits, pre-marked exhibits, and it will be so ordered. As you go along, kindly identify the marking so that we can get it, and the Clerk of Court can furnish the Senator judges with a copy. 406 06:06:25,960 --> 06:06:26,700 Atty. Erwin G. Matib: Thank you, Your Honor. 407 06:06:27,260 --> 06:06:40,960 Sen. Francis "Chiz" G. Escudero: By way of precedent, this was done when the former BIR Commissioner, Kim Henares, testified before the Impeachment Court in the impeachment of the former Chief Justice. Again, because we didn't have any screens, we didn't have a similar complication. Kindly proceed, Sir. 408 06:06:41,140 --> 06:06:54,020 Atty. Erwin G. Matib: Thank you, Your Honor. Okay. Itong mga audited financial statements, kasama to sa mga sinubmit niyo sa Impeachment Court. So, para sa benefit ng mga manonood na hindi maalam sa accounting at finance, 409 06:06:56,520 --> 06:06:59,420 Atty. Erwin G. Matib: Pakidefine nga po ano ba ang audited financial statements. 410 06:07:01,460 --> 06:07:18,440 Atty. Anne Loraine Garcia-Marquez: Audited financial statements, ito po yung mga financial statements that were verified by an independent certified public accountant stating that the financial statements were presented fairly and in accordance with the Philippine financial reporting standards. 411 06:07:19,590 --> 06:07:36,280 Atty. Erwin G. Matib: Tignan natin yung 2023 audited financial statements ni VP Sara at Atty. Carpio. And we'd like the witness to be handed exhibit P-R2-3-2-4-16 412 06:07:38,170 --> 06:07:44,680 Atty. Erwin G. Matib: -BIR. Please go to page 20. Exhibit na yan. 413 06:07:48,070 --> 06:07:53,850 Atty. Erwin G. Matib: And particularly, this is for note or on 414 06:07:56,000 --> 06:07:56,360 Atty. Erwin G. Matib: cash. 415 06:08:08,810 --> 06:08:32,900 Sen. Francis "Chiz" G. Escudero: Continuing authority and directive is given to the Clerk of Court. to kindly immediately reproduce the identified exhibit of attorney Erwin so that the same can be furnished to the senator judges to afford them enough time to keep abreast and be able to make their interjections at a later time. 416 06:08:47,620 --> 06:08:55,640 Atty. Erwin G. Matib: Magkano ang naka-report na cash on hand and in banks as of December 31, 2022? 417 06:08:57,470 --> 06:09:11,250 Atty. Anne Loraine Garcia-Marquez: Based po dito sa audited financial statements filed with the BIR, as of December 31, 2022, meron pong cash on hand and in banks na P21,234,980. 418 06:09:12,740 --> 06:09:19,220 Atty. Erwin G. Matib: Magkano naman ang balance ng cash on hand and in banks as of December 31, 2023? 419 06:09:21,240 --> 06:09:30,060 Atty. Anne Loraine Garcia-Marquez: As of December 31, 2023, meron pong cash on hand and in banks na Php 28,971,725. 420 06:09:30,840 --> 06:09:55,470 Atty. Erwin G. Matib: Thank you. Tignan naman natin ang 2025 audited financial statements and this is exhibit P-Roman numeral 2-3-2-4-18. Dash, BIR Diretso na po kayo sa page 21 which is still on note 4 pertaining to cash. 421 06:10:00,950 --> 06:10:02,150 Atty. Erwin G. Matib: Ando na po ba kayo? 422 06:10:02,290 --> 06:10:02,630 Atty. Anne Loraine Garcia-Marquez: Yes po. 423 06:10:02,750 --> 06:10:08,470 Atty. Erwin G. Matib: So tama ba na comparative information pa rin yan for the years 2024 and 2025? 424 06:10:09,210 --> 06:10:09,750 Atty. Anne Loraine Garcia-Marquez: Tama po. 425 06:10:10,620 --> 06:10:15,680 Atty. Erwin G. Matib: Magkano ang nireport ng cash on hand and in banks as of December 31, 2024? 426 06:10:18,510 --> 06:10:31,390 Atty. Anne Loraine Garcia-Marquez: Based po dito sa audited financial statement na submit po sa BIR, as of December 31, 2024, meron pong cash on hand and in banks na 15,525,209 pesos po. 427 06:10:32,370 --> 06:10:38,110 Atty. Erwin G. Matib: At magkano naman ang cash on hand and in banks as of December 31, 2025? 428 06:10:39,500 --> 06:10:45,880 Atty. Anne Loraine Garcia-Marquez: As of December 31, 2025, meron pong cash on hand and in banks na 13,000,000 429 06:10:47,860 --> 06:10:49,360 Atty. Anne Loraine Garcia-Marquez: 804,540 pesos po. 430 06:10:51,630 --> 06:10:56,230 Atty. Erwin G. Matib: Bilang isang accountant, ang account ba na cash ay pwedeng ihalo sa other assets? 431 06:11:01,720 --> 06:11:05,680 Atty. Anne Loraine Garcia-Marquez: Dito po kapag sa financial statement, may separate line item po yung cash. 432 06:11:07,200 --> 06:11:10,220 Atty. Erwin G. Matib: How about sa SALN? Kayo po ay nag-fill out ng inyong SALN. 433 06:11:10,580 --> 06:11:11,020 Atty. Kristine R. Ferrer: Objection. 434 06:11:11,020 --> 06:11:13,120 Atty. Erwin G. Matib: Ang cash ba ay pwedeng... I'm not yet done, Your Honor. 435 06:11:13,480 --> 06:11:15,620 Sen. Francis "Chiz" G. Escudero: Kindly allow Atty. Erwin to finish the question. 436 06:11:15,840 --> 06:11:28,190 Atty. Erwin G. Matib: Thank you, Your Honor. So, pag kayo ba ay nag-fill out ng inyong SALN, pag sinasubmit niyo ito, Bilang government official, ang cash ba ay pwede mong i-report sa other assets? 437 06:11:28,810 --> 06:11:30,590 Atty. Kristine R. Ferrer: Before the witness answers, Your Honor. 438 06:11:31,610 --> 06:11:32,050 Sen. Francis "Chiz" G. Escudero: Yes, 439 06:11:32,090 --> 06:11:32,290 Sen. Francis "Chiz" G. Escudero: please. 440 06:11:32,890 --> 06:11:33,710 Sen. Francis "Chiz" G. Escudero: Attorney Kristine. 441 06:11:33,990 --> 06:11:40,750 Atty. Kristine R. Ferrer: Leading question, Your Honor, and asking for an opinion. The witness is not being offered as an expert witness on the SALN, Your Honor. 442 06:11:42,510 --> 06:11:47,690 Sen. Francis "Chiz" G. Escudero: Your question, Attorney Erwin, is if it can be included in the impersonal property? 443 06:11:48,130 --> 06:11:51,930 Atty. Erwin G. Matib: can be reported as other assets, personal property. 444 06:11:53,040 --> 06:12:03,480 Sen. Francis "Chiz" G. Escudero: The witness will not be competent to answer the same. The objection is sustained. Move on, counsel. I'm sure you still have a lot more to get from this witness. 445 06:12:03,740 --> 06:12:04,220 Atty. Erwin G. Matib: Yes, your honor. 446 06:12:04,780 --> 06:12:05,640 Atty. Erwin G. Matib: So, okay. 447 06:12:10,710 --> 06:12:26,180 Atty. Erwin G. Matib: Ngayon, pag-usapan naman natin yung iba't-ibang mga kita ni VP Sara. Puntahan natin yung 2025 audited financial statements. Hawak nyo pa rin ba yun? Yung 2025 audited FS? 448 06:12:26,540 --> 06:12:26,780 Atty. Anne Loraine Garcia-Marquez: Opo. 449 06:12:27,800 --> 06:12:35,360 Atty. Erwin G. Matib: Puntahan muna yung Note 11 on revenue. This is page 24 of that exhibit. 450 06:12:43,770 --> 06:12:44,910 Atty. Erwin G. Matib: Ando na po kayo? 451 06:12:45,010 --> 06:12:45,450 Atty. Anne Loraine Garcia-Marquez: Yes po. 452 06:12:45,570 --> 06:12:50,390 Atty. Erwin G. Matib: Based dyan sa nakikita nyo, ano ang mga iba't ibang income ni VP Sara? 453 06:12:52,970 --> 06:12:55,810 Atty. Erwin G. Matib: Para sa 2025 muna. 454 06:12:57,420 --> 06:13:06,580 Atty. Anne Loraine Garcia-Marquez: Based po dito sa 2025 audited financial statements, meron pong nakalagay na other income and meron din pong compensation income. 455 06:13:07,620 --> 06:13:12,940 Atty. Erwin G. Matib: Magkano ang nireport na other income ni VP Sara for 2025? 456 06:13:14,530 --> 06:13:20,090 Atty. Anne Loraine Garcia-Marquez: Ang nireport po na other income ay 1,082,800 pesos po. 457 06:13:20,690 --> 06:13:26,530 Atty. Erwin G. Matib: At for the year 2020, comparative information din ba yan for 2025 and 2024? 458 06:13:27,150 --> 06:13:28,090 Atty. Anne Loraine Garcia-Marquez: Tama po. 459 06:13:28,510 --> 06:13:35,000 Atty. Erwin G. Matib: So, magkano naman ang other income ni VP Sara for the year 2024? 460 06:13:36,020 --> 06:13:43,580 Atty. Anne Loraine Garcia-Marquez: As of December 31, 2024, may other income po na 1,058,021 pesos po. 461 06:13:43,780 --> 06:13:49,190 Atty. Erwin G. Matib: At ito ay iba pa sa kanyang compensation income na nakareport dyan. Tama po ba? 462 06:13:50,180 --> 06:13:51,020 Atty. Anne Loraine Garcia-Marquez: Tama po. 463 06:13:53,400 --> 06:14:00,190 Sen. Francis "Chiz" G. Escudero: With the permission of Attorney Erwin, Ma'am, AFS po ito? 464 06:14:00,790 --> 06:14:02,450 Atty. Anne Loraine Garcia-Marquez: Audited financial statements po. 465 06:14:02,510 --> 06:14:04,350 Sen. Francis "Chiz" G. Escudero: Ma'am, naka-attach sa ITR? 466 06:14:04,610 --> 06:14:10,550 Atty. Anne Loraine Garcia-Marquez: Na-submit po ng taxpayer as an attachment dun sa kanyang annual income tax return po. 467 06:14:10,710 --> 06:14:16,730 Sen. Francis "Chiz" G. Escudero: Hindi ko po kabisado pero kailan po nagsasubmit ng AFS ang individual taxpayer sa kanyang ITR? 468 06:14:17,390 --> 06:14:23,650 Atty. Anne Loraine Garcia-Marquez: Based on the revenue issuance po namin ay 15 days after the filing po ng kanyang income tax return. 469 06:14:23,910 --> 06:14:28,330 Sen. Francis "Chiz" G. Escudero: Hindi po, lahat ng may ITR kailangan mag-submit ng AFS? 470 06:14:30,970 --> 06:14:42,890 Atty. Anne Loraine Garcia-Marquez: Lahat po ay dapat mag-required ng financial statements. But for those taxpayers po na may gross sales, annual gross sales na more than 3 million, dapat po ay audited financial statements. Opo. 471 06:14:43,010 --> 06:14:45,090 Sen. Francis "Chiz" G. Escudero: Pag below 3 million, hindi kailangan audited? 472 06:14:45,350 --> 06:14:45,910 Atty. Anne Loraine Garcia-Marquez: Yes po. 473 06:14:46,010 --> 06:14:49,490 Sen. Francis "Chiz" G. Escudero: Pag purely compensation income, hindi na po kailangan ng AFS? 474 06:14:49,830 --> 06:14:50,450 Atty. Anne Loraine Garcia-Marquez: Hindi na po. 475 06:14:50,870 --> 06:14:55,290 Sen. Francis "Chiz" G. Escudero: Okay. So ito po, joint submission ng mag-asawa noong 2025. 476 06:14:56,030 --> 06:14:56,570 Atty. Anne Loraine Garcia-Marquez: Tama po. 477 06:14:56,990 --> 06:14:59,350 Sen. Francis "Chiz" G. Escudero: Gayun din po yung mga nakaraang taon, joint... 478 06:15:00,890 --> 06:15:04,950 Sen. Francis "Chiz" G. Escudero: Joint return ng mag-asawa at joint AFS. 479 06:15:05,030 --> 06:15:05,630 Atty. Anne Loraine Garcia-Marquez: Tama po. 480 06:15:05,730 --> 06:15:07,270 Sen. Francis "Chiz" G. Escudero: Okay. Your witness, Atty. Erwin. 481 06:15:07,430 --> 06:15:15,230 Atty. Erwin G. Matib: Your Honor, before we proceed, may we suggest that our slides be distributed so that the Honorable Senator judges can follow your orders? 482 06:15:15,230 --> 06:15:19,330 Sen. Francis "Chiz" G. Escudero: Yes, you have copies? That makes it easier for us. 483 06:15:19,570 --> 06:15:22,910 Atty. Erwin G. Matib: We can have multiple copies printed, reproduced. 484 06:15:23,070 --> 06:15:26,010 Sen. Francis "Chiz" G. Escudero: Can you do it or do you want us to do it for you? 485 06:15:28,520 --> 06:15:51,680 Sen. Francis "Chiz" G. Escudero: Do you have a photocopying machine in the prosecutor's room? Perhaps. If not, then kindly coordinate with the clerk of court. We'll help you reproduce it. But not only the senator judges but also opposing counsel so they can catch up too. Given that we're not flashing it on the screen so they can catch up with where you are. 486 06:15:52,000 --> 06:15:52,520 Atty. Erwin G. Matib: Yes, sir. 487 06:15:53,080 --> 06:16:00,040 Sen. Francis "Chiz" G. Escudero: You may do so. Kindly distribute the copies to the senator judges through the clerk of court. through the OSAA and or the Clerk of Court. 488 06:16:10,620 --> 06:16:19,520 Sen. Francis "Chiz" G. Escudero: According to the Clerk of Court, Senator Judge Lacson, it's a PDF file kaya malabo pinrint galing sa USB. 489 06:16:21,740 --> 06:16:28,060 Sen. Francis "Chiz" G. Escudero: Kaya medyo malabo. But we'll try our best. We'll try to adjust the toner, perhaps. You may continue, Attorney Erwin. 490 06:16:28,600 --> 06:16:34,180 Atty. Erwin G. Matib: Thank you, Your Honor. So nakalagay dyan na may other income bukod sa compensation. 491 06:16:36,100 --> 06:16:38,580 Atty. Erwin G. Matib: Sa pagkakaalam mo, anong klaseng other income yan? 492 06:16:40,620 --> 06:16:41,100 Atty. Kristine R. Ferrer: Objection. 493 06:16:42,800 --> 06:16:44,260 Sen. Francis "Chiz" G. Escudero: What is the objection, Atty. Kuching? 494 06:16:44,500 --> 06:16:50,500 Atty. Kristine R. Ferrer: Witness will be incompetent to answer that question, Your Honor. Sa palagay mo, anong klaseng income po yan? 495 06:16:51,140 --> 06:17:10,870 Sen. Francis "Chiz" G. Escudero: If the witness knows, based on the document that she has, if she doesn't, she can also reply accordingly. The objection is overruled. Witness may answer. Atty. Ann, kindly pause a bit para po mabigyan ng pagkakataon niyo mga kabilang partido. Alam niyo naman po yan na mag-object. At mag-rule muna ang chair bago po kayo sumagat. But you may answer this question. 496 06:17:11,270 --> 06:17:12,030 Sen. Francis "Chiz" G. Escudero: If you know. 497 06:17:14,690 --> 06:17:46,180 Atty. Anne Loraine Garcia-Marquez: Based po dito sa audited financial statement, wala pong naka-indicate kung ano po yung source ng other income. But kung pagbabasihan po natin yung certificate of registration niya, then we can state na this, since ito po yung registered, ang registered activity po niya ay Practice of profession, the legal profession, which is legal activities as stated earlier. Then, sa mata po ng BIR, this other income pertains to that practice of law profession, Your Honor. 498 06:17:47,060 --> 06:17:47,780 Atty. Kristine R. Ferrer: Your Honor. 499 06:17:48,260 --> 06:17:49,160 Sen. Francis "Chiz" G. Escudero: Attorney Grissin. 500 06:17:49,280 --> 06:17:57,300 Atty. Kristine R. Ferrer: Then that would be a conclusion of fact, Your Honor. It doesn't say here the nature of the income and the witness is just inferring or... 501 06:17:59,010 --> 06:18:07,950 Atty. Kristine R. Ferrer: It's just inferring from the registration documents of the vice president in saying that this is an income from the practice of her profession. 502 06:18:08,350 --> 06:18:20,710 Sen. Francis "Chiz" G. Escudero: Duly noted, Atty. Kristine, that is the answer of the witness. She was not qualified as an expert, so therefore it does not bind the court nor the senator-judges. Proceed, kindly proceed, Atty. Erwin. 503 06:18:20,970 --> 06:18:22,010 Atty. Erwin G. Matib: Thank you, Your Honor. 504 06:18:23,710 --> 06:18:25,290 Atty. Erwin G. Matib: Ngayon, may mga... 505 06:18:26,890 --> 06:18:42,650 Atty. Erwin G. Matib: BIR Forms 2316 na naka-attach sa mga tax returns ni VP Sara. So para sa mga manonood natin na hindi alam kung ano ba itong BIR 2316 form, pakipaliwanag ano nga po ba ito. 506 06:18:44,300 --> 06:19:08,090 Atty. Anne Loraine Garcia-Marquez: Ang BIR Form 2316 po ay ito po yung certificate na ini-issue ng isang employer sa isang employee po. So dito naka-state kung magkano yung income na binigay ng isang employer sa isang employee at magkano yung taxes na winithold ng employer na ito sa BIR po. 507 06:19:08,870 --> 06:19:14,350 Atty. Erwin G. Matib: Okay, so ito po ay para lamang sa mga empleyado na sumasakop. 508 06:19:15,860 --> 06:19:34,800 Atty. Erwin G. Matib: Ngayon, may isang 2316 form, BIR form 2316 na naka-attach sa 2023, income tax return ni Vice President Sara Duterte. And may we show to the witness exhibit P-R2-3-2-4-16. 509 06:20:02,170 --> 06:20:03,710 Atty. Anne Loraine Garcia-Marquez: BIR form 2316. 510 06:20:03,890 --> 06:20:08,350 Atty. Erwin G. Matib: 2316 yan. Okay. Pakitignan ano ang lumalabas sa line number 13. 511 06:20:16,000 --> 06:20:19,740 Atty. Anne Loraine Garcia-Marquez: Dalawa po yung BIR form 2316. Alin po doon? 512 06:20:19,900 --> 06:20:21,420 Atty. Erwin G. Matib: Yung exhibit P- 513 06:20:24,270 --> 06:20:27,630 Atty. Erwin G. Matib: 2-3-2-4-16, page 5. 514 06:20:31,290 --> 06:20:33,150 Atty. Anne Loraine Garcia-Marquez: Anong particular line item? 515 06:20:33,230 --> 06:20:38,030 Atty. Erwin G. Matib: Line number 13. Ano yung information dyan sa line na yan? 516 06:20:39,110 --> 06:20:47,050 Atty. Anne Loraine Garcia-Marquez: Sa line number 13 po, based dito sa BIR form 2316, ang employer's name po ay City Government of Davao. 517 06:20:47,330 --> 06:20:50,750 Atty. Erwin G. Matib: At pirmado ba yung 2316 form na yan? 518 06:20:52,380 --> 06:20:53,820 Atty. Anne Loraine Garcia-Marquez: Yes po, pirmado po. 519 06:20:54,000 --> 06:20:56,980 Atty. Erwin G. Matib: Sino ang mga lumalabas na nag-sign ang form na yan? 520 06:20:58,600 --> 06:21:09,500 Atty. Anne Loraine Garcia-Marquez: ang City Accountant ng City Government of Davao, Ms. Vingeline A. Bahan at ang employee po ay si VP Sara Duterte po. 521 06:21:10,570 --> 06:21:17,170 Atty. Erwin G. Matib: Ano ang ibig sabihin na merong 2316 form na yan na pinirmahan ni VP Sara? 522 06:21:19,140 --> 06:21:34,030 Atty. Anne Loraine Garcia-Marquez: Ang ibig sabihin po ay naka-receive po si VP Sara Duterte ng compensation income from the city government of Davao ng taxable year or ng taong 2023 po. 523 06:21:34,550 --> 06:21:44,150 Atty. Erwin G. Matib: Okay, so ibig sabihin si VP Sara mismo ang nag-confirm by signing that na tumanggap siya ng sweldo mula sa Davao City noong 2023? 524 06:21:47,110 --> 06:21:50,310 Atty. Anne Loraine Garcia-Marquez: Tama po, since it is signed po. It was signed. 525 06:21:50,810 --> 06:21:52,250 Atty. Erwin G. Matib: Okay, maraming salamat. 526 06:21:54,160 --> 06:22:06,060 Atty. Erwin G. Matib: Bilang abogado, ang bise presidente ba ay pwedeng mag-practice ng kanyang profession at tumanggap ng professional fees at iba pang kita bukod sa kanyang sahod bilang vice president. 527 06:22:06,700 --> 06:22:07,220 Atty. Kristine R. Ferrer: Objection. 528 06:22:10,050 --> 06:22:12,450 Atty. Kristine R. Ferrer: Competence, Your Honor. 529 06:22:12,710 --> 06:22:16,890 Sen. Francis "Chiz" G. Escudero: Move on, counsel. Move on. You've made your point. 530 06:22:17,760 --> 06:22:26,740 Atty. Erwin G. Matib: Well, in that case, Your Honor, we'd like to flash on the screen Section 13, Article 7 of the 1987 Constitution and we move that the impeachment court... 531 06:22:26,740 --> 06:22:28,200 Sen. Francis "Chiz" G. Escudero: You may do so. 532 06:22:28,910 --> 06:22:31,690 Atty. Erwin G. Matib: Take judicial notice of this provision. 533 06:22:34,050 --> 06:22:44,050 Sen. Francis "Chiz" G. Escudero: If you take judicial notice of it, counsel, there will be no need to flash. Would you rather flash it and ask the witness a question? Then perhaps you can do it that way. 534 06:22:44,050 --> 06:22:49,250 Atty. Erwin G. Matib: Yes, Your Honor. I'll flash it and ask the question about this provision. 535 06:22:53,080 --> 06:22:55,120 Sen. Francis "Chiz" G. Escudero: If she's familiar with it and if she knows. 536 06:22:55,420 --> 06:22:59,220 Atty. Erwin G. Matib: Yes, Governor. Thank you. Attorney Anne, nababasa niyo ba yung naka-flash sa screen? 537 06:23:00,780 --> 06:23:02,350 Atty. Anne Loraine Garcia-Marquez: Yes, po. Medyo malit na. 538 06:23:03,430 --> 06:23:09,060 Atty. Erwin G. Matib: Ano ang pagkakaintindi niyo sa section 13 na iyan? First paragraph. 539 06:23:09,800 --> 06:23:10,320 Atty. Kristine R. Ferrer: Objection. 540 06:23:13,140 --> 06:23:16,300 Atty. Kristine R. Ferrer: Your Honor, asking for the opinion of a witness. Atty. 541 06:23:16,420 --> 06:23:20,280 Sen. Francis "Chiz" G. Escudero: Anne, can you, if I may, Atty. Anne, nababasa niyo po? 542 06:23:21,150 --> 06:23:21,810 Atty. Anne Loraine Garcia-Marquez: Yes po. 543 06:23:22,010 --> 06:23:24,070 Sen. Francis "Chiz" G. Escudero: Can you kindly read what it states? 544 06:23:25,050 --> 06:24:17,230 Atty. Anne Loraine Garcia-Marquez: Section 13, Article 7, 1987 Constitution. The President, Vice President, the members of the Cabinet, and their deputies or assistants shall not, unless otherwise provided in this Constitution, hold any other office or employment during their tenure. They shall not, during said tenure, Directly or indirectly practice any other profession, participate in any business, or be financially interested in any contract with or in any franchise or special privilege granted by the government or any subdivision, agency or instrumentality thereof, including government-owned or controlled corporations or their subsidiaries. They shall strictly avoid conflict of interest in the conduct of their office. 545 06:24:17,850 --> 06:24:23,030 Sen. Francis "Chiz" G. Escudero: Thank you, Atty. Ann. Forgive me for the long read. Move on, counsel. You've made your point. 546 06:24:23,510 --> 06:24:28,990 Atty. Erwin G. Matib: Your Honor, we also request that Section 6 of Article 7 of the Constitution be flashed on the screen. 547 06:24:32,180 --> 06:24:34,560 Sen. Francis "Chiz" G. Escudero: Ikaw naman ang magpabasa kay Atty. Anne. Huwag na ako. 548 06:24:35,310 --> 06:24:35,890 Atty. Erwin G. Matib: Yes, Your 549 06:24:35,890 --> 06:24:36,090 Atty. Erwin G. Matib: Honor. 550 06:24:36,290 --> 06:24:38,910 Atty. Erwin G. Matib: Okay. Napapasa niyo po ba? Nakikita niyo yung Section 6? 551 06:24:40,110 --> 06:24:40,750 Atty. Anne Loraine Garcia-Marquez: Yes, po. 552 06:24:41,590 --> 06:24:42,770 Atty. Erwin G. Matib: Pakibasa naman, Atty. Anne. 553 06:24:43,000 --> 06:25:15,670 Atty. Anne Loraine Garcia-Marquez: Article 7, 1987 Constitution, Section 6, the President shall have an official residence, the salaries of the President and Vice-President shall be determined by law, and shall not be decreased during their tenure. No increase in said compensation shall take effect until after the expiration of the term of the incumbent during which such increase was approved. They shall not receive during their tenure any other emolument from the government or any other source. 554 06:25:17,560 --> 06:25:22,460 Atty. Erwin G. Matib: Okay, so based dyan, bawal ang ibang kita ng vice president, tama ba? 555 06:25:22,540 --> 06:25:24,260 Atty. Kristine R. Ferrer: Objection. Objection. 556 06:25:25,170 --> 06:25:26,210 Sen. Francis "Chiz" G. Escudero: Move on, counsel. 557 06:25:26,730 --> 06:25:35,290 Atty. Erwin G. Matib: Okay, pag ang isang income ay natanggap at ipinagbabawal pala ito, ano ang treatment ng BIR? Ito pa rin ba ay taxable? 558 06:25:36,430 --> 06:25:38,490 Atty. Kristine R. Ferrer: Objection before the witness answers, Your Honor. 559 06:25:38,630 --> 06:25:39,050 Sen. Francis "Chiz" G. Escudero: Yes, please. 560 06:25:39,110 --> 06:25:40,210 Sen. Francis "Chiz" G. Escudero: What's the objection, Atty. Christine? 561 06:25:40,730 --> 06:25:42,170 Atty. Kristine R. Ferrer: Asking for an opinion also. 562 06:25:43,400 --> 06:25:46,920 Sen. Francis "Chiz" G. Escudero: If she knows, counsel, I would have to overrule the objection. 563 06:25:47,060 --> 06:25:47,440 Atty. Erwin G. Matib: Thank you, Your Honor. 564 06:25:47,620 --> 06:25:57,200 Sen. Francis "Chiz" G. Escudero: If she knows, Atty. Anne, I would also like to hear the answer. Are you in a position to determine if an income is legal or illegal? 565 06:26:00,810 --> 06:26:10,170 Atty. Anne Loraine Garcia-Marquez: Yes, po. Based po sa tax code, all income Derived from whatever source, so ibig sabihin lawful or unlawful or taxable. 566 06:26:10,410 --> 06:26:12,350 Sen. Francis "Chiz" G. Escudero: Both lawful and unlawful? 567 06:26:12,530 --> 06:26:13,890 Atty. Anne Loraine Garcia-Marquez: Yes, yes, your honor. 568 06:26:14,090 --> 06:26:14,630 Sen. Francis "Chiz" G. Escudero: Taxable? 569 06:26:14,870 --> 06:26:15,730 Atty. Anne Loraine Garcia-Marquez: Yes, your honor. 570 06:26:16,290 --> 06:26:20,690 Sen. Francis "Chiz" G. Escudero: Are you in a position to determine if income is lawful or unlawful? 571 06:26:22,430 --> 06:26:32,430 Atty. Anne Loraine Garcia-Marquez: During audit, your honor. The revenue officers are examining the books and all the documents to determine whether... 572 06:26:32,430 --> 06:26:36,990 Sen. Francis "Chiz" G. Escudero: If there is no audit, you do not look beyond what is filed. 573 06:26:38,330 --> 06:26:45,990 Atty. Anne Loraine Garcia-Marquez: Yes, your honor. We have to issue a letter of authority to conduct audit to determine whether or not proper taxes are paid. 574 06:26:46,210 --> 06:26:48,310 Sen. Francis "Chiz" G. Escudero: Or if the income is legal or illegal. 575 06:26:48,570 --> 06:26:49,330 Atty. Anne Loraine Garcia-Marquez: Yes, your honor. 576 06:26:49,530 --> 06:26:54,830 Sen. Francis "Chiz" G. Escudero: In this case, did you issue a letter of authority against either the vice president or her spouse? 577 06:26:55,670 --> 06:26:56,630 Atty. Anne Loraine Garcia-Marquez: Yes, your honor. 578 06:26:56,890 --> 06:26:57,330 Sen. Francis "Chiz" G. Escudero: You did? 579 06:26:57,770 --> 06:26:58,370 Atty. Anne Loraine Garcia-Marquez: Yes, po. 580 06:26:59,440 --> 06:26:59,960 Sen. Francis "Chiz" G. Escudero: When? 581 06:27:01,390 --> 06:27:03,450 Atty. Anne Loraine Garcia-Marquez: If I can refer to my notes, po. 582 06:27:03,450 --> 06:27:03,830 Sen. Francis "Chiz" G. Escudero: Yes, you may. 583 06:27:06,070 --> 06:27:10,270 Sen. Francis "Chiz" G. Escudero: Just so that we have basis if at all for you to answer questions pertaining to that. 584 06:27:11,490 --> 06:27:13,150 Atty. Anne Loraine Garcia-Marquez: But your honor, if I may po. 585 06:27:13,270 --> 06:27:13,770 Sen. Francis "Chiz" G. Escudero: Yes, ma'am. 586 06:27:13,810 --> 06:27:18,090 Atty. Anne Loraine Garcia-Marquez: We can only state whether or not may naishong LOA. 587 06:27:18,150 --> 06:27:18,790 Sen. Francis "Chiz" G. Escudero: Not the details. 588 06:27:19,090 --> 06:27:23,790 Atty. Anne Loraine Garcia-Marquez: But the details po, confidential po ito so I cannot disclose it in this court. 589 06:27:23,830 --> 06:27:25,730 Sen. Francis "Chiz" G. Escudero: And this is not part of the subpoena documents? 590 06:27:26,090 --> 06:27:27,410 Atty. Anne Loraine Garcia-Marquez: Yes, sir. Yes, your honor. 591 06:27:27,490 --> 06:27:31,230 Sen. Francis "Chiz" G. Escudero: Okay. Let's leave it at that. Attorney Erwin, your witness. 592 06:27:33,560 --> 06:27:39,910 Atty. Erwin G. Matib: Atty. Anne, sabi niyo ko, kahit na illegal nakita, taxable. 593 06:27:43,330 --> 06:27:49,490 Atty. Erwin G. Matib: Halimbawa ko, ang public funds like confidential funds na unliquidated at binulsa, ito po ba ay taxable din? 594 06:27:51,010 --> 06:27:51,870 Atty. Kristine R. Ferrer: Objection, Your Honor. 595 06:27:52,500 --> 06:27:53,860 Sen. Francis "Chiz" G. Escudero: What's the ground, Attorney Kristine? 596 06:27:54,170 --> 06:27:54,610 Atty. Kristine R. Ferrer: Speculative. 597 06:27:59,750 --> 06:28:03,090 Sen. Francis "Chiz" G. Escudero: Kindly reform, Atty. Erwin. You can get to where you want to get. 598 06:28:03,310 --> 06:28:06,070 Atty. Erwin G. Matib: Anyway, Your Honor, I'll just move on to another point. Thank you. 599 06:28:07,760 --> 06:28:30,710 Atty. Erwin G. Matib: Okay. Puntahan naman natin nung mayor pa si Vice President. Tignan natin ang kanyang finial na income tax return for 2021. And this is Exhibit P-R2-3-2-4-14. Kasama na rin ng audited financial statements ni Atty. Sara at Atty. Carpio. 600 06:28:30,770 --> 06:28:33,970 Atty. Erwin G. Matib: So nasa... 601 06:28:33,970 --> 06:28:37,160 Atty. Kristine R. Ferrer: Your Honor. 602 06:28:39,980 --> 06:28:57,280 Atty. Kristine R. Ferrer: Before the counsel ask questions, we would like to remind the counsel that this is not part of the covered period for the impeachable offense and the showing of the 2021 ITR is only for the purpose of showing the baseline as ruled by this court. 603 06:28:57,680 --> 06:29:14,780 Sen. Francis "Chiz" G. Escudero: That is correct. This is not being considered by the court as an additional charge or article of impeachment against the Vice President since she was not yet an impeachable officer at that time. This is only for baseline and or pattern. Duly noted, counsel. Kindly proceed, Atty. Erwin. 604 06:29:14,900 --> 06:29:28,140 Atty. Erwin G. Matib: Thank you, Your Honor. So, based dyan sa income tax return, ilang uri ng income ang natanggap? O, ni-report ni VP Sara. sa kanyang income tax return for the year 2021. 605 06:29:42,090 --> 06:29:48,890 Atty. Anne Loraine Garcia-Marquez: Based po dito sa annual income tax return for taxable year 2021, meron 606 06:29:50,780 --> 06:29:58,680 Atty. Anne Loraine Garcia-Marquez: po ditong compensation at meron din pong under sales, revenues, receipts, or fees. So dalawa pong klase ng income po. 607 06:29:59,000 --> 06:30:05,180 Atty. Erwin G. Matib: Pakisabi ho mag... Magkano yung amount ng compensation income ni VP Sara? 608 06:30:06,410 --> 06:30:16,250 Atty. Anne Loraine Garcia-Marquez: For taxable year 2021, may gross compensation income po na 2,361,252 pesos po. 609 06:30:17,870 --> 06:30:24,830 Atty. Erwin G. Matib: At magkano naman ang kanyang non-compensation income or sales slash receipts slash fees? 610 06:30:27,320 --> 06:30:33,300 Atty. Anne Loraine Garcia-Marquez: Based po dito sa BIR records, it is 4,650,000. thousand pesos po. 611 06:30:35,420 --> 06:30:43,120 Atty. Erwin G. Matib: Anong klaseng sales slash receipts slash fees itong 4,650,000? 612 06:30:53,480 --> 06:31:13,490 Atty. Anne Loraine Garcia-Marquez: Wala rin pong naka-indicate kung ano po yung breakdown but considering na yung base sa kanyang certificate of registration as mentioned earlier ay nagpa-practice po siya ng kanyang legal profession then sa mata ng BIR ay ang income niya ay From the practice of our profession po. 613 06:31:13,690 --> 06:31:20,110 Atty. Erwin G. Matib: So ano ko ang mas malaki? Ang kanyang compensation income o ang kanyang income from practice of profession? 614 06:31:22,890 --> 06:31:31,290 Atty. Anne Loraine Garcia-Marquez: Based po dito sa BI records, mas malaki po yung sa practice of profession. Or yung nakalagay sa sales, revenues, receipts, fees. 615 06:31:31,550 --> 06:31:40,230 Atty. Erwin G. Matib: So mas malaki pa yung sideline ni VP Sara sa practice of profession kesa sa kanyang compensation income as the mayor of Davao City. 616 06:31:42,360 --> 06:31:59,970 Atty. Kristine R. Ferrer: We believe that the term practice of profession was not stated in the IPR, Your Honor. May we move to strike that statement because what was stated only was sales revenues. They're implying that this came from practice of profession, Your Honor. 617 06:32:00,270 --> 06:32:14,430 Atty. Erwin G. Matib: Your Honor, the witness stated her basis and it is based on the certificate of registration of the Vice President since she registered as a professional and in her primary line of business, she declared legal activities, Your Honor. 618 06:32:14,590 --> 06:32:25,970 Atty. Kristine R. Ferrer: Your Honor, quick reply. Then we have to be faithful with what the document says. It says sales revenues. It did not say... Practice of profession or service fees. 619 06:32:26,250 --> 06:32:40,090 Sen. Francis "Chiz" G. Escudero: Atty. Anne, kindly clarify. You heard them arguing. Kindly clarify. Does the document specifically state that referred to practice of profession or what was that, Atty. Kristine? 620 06:32:40,670 --> 06:32:42,210 Atty. Kristine R. Ferrer: Sales revenues, Your Honor. 621 06:32:42,810 --> 06:32:43,410 Atty. Anne Loraine Garcia-Marquez: Based 622 06:32:43,410 --> 06:32:53,940 Atty. Anne Loraine Garcia-Marquez: po dito sa annual income tax return, ang nakalagay po ay sales revenues, receipts, fees. po yung nakalagay. May 623 06:32:53,940 --> 06:33:05,590 Sen. Francis "Chiz" G. Escudero: naalala akong binanggit nyo a few minutes back na profession. Anong kinalaman nun dito sa sales revenue na binabanggit nyo? Is that the same? 624 06:33:06,450 --> 06:33:40,230 Atty. Anne Loraine Garcia-Marquez: Based po kasi sa audited FS, wala pong nakalagay na nakalagay lang po revenue. So ang tanong po kasi is Sa ano ba itong revenue na ito? And then, based sa certificate of registration, ang registration po niya ay professional, then legal activities. Then sa mata po ng BIR, since she is registered as a professional na may legal activities, then yung income or revenue in the annual income tax return should have been derived from there. Doon lang po ako nagagawa. But 625 06:33:40,230 --> 06:33:44,210 Sen. Francis "Chiz" G. Escudero: you're deriving it and that is not found in the document? 626 06:33:44,650 --> 06:33:49,750 Atty. Anne Loraine Garcia-Marquez: Correct. Yan po yung sinasabi ko po, Your Honor, na ang nakalagay po dito, sales, revenues, receipts, fees. 627 06:33:51,550 --> 06:33:58,650 Atty. Anne Loraine Garcia-Marquez: Wala rin po nakalagay sa audited financial statement since nakalagay lang po revenues. But since yung registration niya, dun lang po ka nanggagaling, Your Honor. 628 06:33:58,830 --> 06:34:03,130 Sen. Francis "Chiz" G. Escudero: And what you're stating is that's how the BIR views that declaration? 629 06:34:04,360 --> 06:34:22,490 Atty. Anne Loraine Garcia-Marquez: Yes, Your Honor, since yung... The taxpayer should register all his or her business. Nakalagay din po yung type kung anong business ito. So kapag nag-audit, then all the revenues ang samatan ng BIR, it should have been derived from that source po. Unless 630 06:34:22,490 --> 06:34:22,770 Atty. Anne Loraine Garcia-Marquez: kung 631 06:34:22,770 --> 06:34:24,370 Atty. Anne Loraine Garcia-Marquez: may additional income po, dapat po register. 632 06:34:24,890 --> 06:34:25,570 Sen. Francis "Chiz" G. Escudero: Atty. Kristine? 633 06:34:25,910 --> 06:34:37,010 Atty. Kristine R. Ferrer: Your Honor, then in that case, we should stick with what the document states in order not to mislead the public, Your Honor. We should not infer or make conclusions based on the document. Unless 634 06:34:37,010 --> 06:34:50,950 Sen. Francis "Chiz" G. Escudero: the question, Atty. Erwin, clearly asks for the inference of Atty. Anne as the BIR representative who is competent enough to testify with respect to this. 635 06:34:52,770 --> 06:35:03,250 Sen. Francis "Chiz" G. Escudero: I'll allow it for the meantime. For this one, Attorney Christine, but I thought you were going to object to the word sideline. I will remove the word sideline instead. 636 06:35:03,380 --> 06:35:03,720 Atty. Kristine R. Ferrer: Thank you, Your Honor. 637 06:35:04,450 --> 06:35:05,950 Sen. Francis "Chiz" G. Escudero: Yes, Senator Judge Lacson. 638 06:35:08,110 --> 06:35:12,910 Sen. Panfilo “Ping” M. Lacson: Just a quick, just for clarification, this was in 2021, no? 639 06:35:14,170 --> 06:35:14,770 Atty. Anne Loraine Garcia-Marquez: Yes, po. 640 06:35:15,170 --> 06:35:21,110 Sen. Panfilo “Ping” M. Lacson: Wala naman argument eh kasi hindi naman bawal mag-practice ng profession. Hindi pa naman siya presidente. Vice President. 641 06:35:22,130 --> 06:35:22,650 Sen. Panfilo “Ping” M. Lacson: No, 642 06:35:22,790 --> 06:35:24,390 Sen. Panfilo “Ping” M. Lacson: but not Vice President. 643 06:35:26,810 --> 06:35:30,690 Sen. Panfilo “Ping” M. Lacson: I don't think so. Ang Constitution, President, Vice President lang eh. 644 06:35:31,630 --> 06:35:32,710 Atty. Erwin G. Matib: If I may, Your Honor. 645 06:35:32,830 --> 06:35:33,930 Atty. Kristine R. Ferrer: If I may also, Your Honor. 646 06:35:34,410 --> 06:35:35,650 Sen. Francis "Chiz" G. Escudero: Who wants to go first? 647 06:35:36,150 --> 06:35:36,750 Atty. Erwin G. Matib: Your Honor. 648 06:35:36,850 --> 06:35:40,830 Sen. Francis "Chiz" G. Escudero: I think, Atty. Kristine, you should let Atty. Erwin go first. Yes, Atty. Erwin? 649 06:35:41,680 --> 06:35:51,360 Atty. Erwin G. Matib: Your Honor, we are going to that, Your Honor, about the prohibition on mayors, Your Honor. There is a prohibition on the practice of profession for mayors. 650 06:35:51,380 --> 06:35:57,530 Sen. Francis "Chiz" G. Escudero: But, counsel, Assuming that there is a prohibition, it's not covered by the articles of impeachment. 651 06:35:58,250 --> 06:36:08,770 Atty. Erwin G. Matib: Yes, Your Honor, that's true. But what we are trying to establish here is that there's a pattern, there's a habit of violating laws which prohibit her from practicing her profession. 652 06:36:10,360 --> 06:36:15,680 Atty. Erwin G. Matib: So many years she's been doing it. And she carried it towards the vice president. 653 06:36:15,700 --> 06:36:18,060 Sen. Francis "Chiz" G. Escudero: I've heard enough, Atty. Erwin. Yes, Atty. Christine? 654 06:36:18,620 --> 06:36:27,060 Atty. Kristine R. Ferrer: Insofar as the defense is concerned, you would just like to stick to what the document says, Your Honor. To fully reflect its spirit. Your 655 06:36:27,060 --> 06:36:35,860 Atty. Erwin G. Matib: Honor, we should be allowed to clarify, Your Honor, considering that the BIR witness can say things beyond what the document says. 656 06:36:35,860 --> 06:37:25,420 Sen. Francis "Chiz" G. Escudero: Yes, Atty. Erwin, I understand that. However, first, Kindly go to the covered period already as soon as you can. We get the point after you've explained it. Number two, kindly ask poignant questions of the witness. If you are asking her what the document states, then ask that particular question. If you are asking her for an inference with respect to how the BIR considers such a declaration in the document, then ask so specifically as well. And the court, similar to this one, will allow it. But you cannot ask the witness a question and the witness will automatically answer based on her inference only and not found in the document itself. So, sorry, we have to go through the step-by-step process for it to be clearer. Move on, counsel. 657 06:37:25,960 --> 06:37:32,900 Atty. Erwin G. Matib: Okay, yes, Your Honor, I'll move on. Pakitignan niyong audited financial statements for 2021, specifically 658 06:37:38,050 --> 06:37:38,770 Atty. Erwin G. Matib: Note 1. 659 06:37:43,030 --> 06:37:47,150 Atty. Erwin G. Matib: Pakibasa nga yung first sentence ng Note 1 660 06:37:48,970 --> 06:37:50,510 Atty. Erwin G. Matib: -General. 661 06:37:55,450 --> 06:38:11,390 Atty. Anne Loraine Garcia-Marquez: Based on the audited financial statements for taxable year 2021, Note 1-General, Atty. Manases R. Carpio and Mayor of Davao City, Hon. Sara Duterte Carpio are lawyers by profession. 662 06:38:13,610 --> 06:38:16,130 Atty. Erwin G. Matib: How about yung second part? 663 06:38:16,880 --> 06:38:22,880 Atty. Anne Loraine Garcia-Marquez: The business is located along Paseo de Rojas Commercial Complex, Rojas Avenue, Davao City. 664 06:38:23,400 --> 06:38:27,820 Atty. Erwin G. Matib: So based dyan meron silang business for the year 2021? 665 06:38:31,580 --> 06:38:35,920 Atty. Anne Loraine Garcia-Marquez: Yes po nakalagay the business is located along Paseo de Rojas. 666 06:38:36,160 --> 06:38:43,360 Atty. Erwin G. Matib: At ano naman ang kinalaman niyang information na yan sa Note 1 doon sa report na other income for 2021? 667 06:38:48,630 --> 06:38:51,630 Atty. Anne Loraine Garcia-Marquez: Dito po sa Note 1 nakalagay they are lawyers by profession. 668 06:38:53,520 --> 06:38:56,800 Atty. Anne Loraine Garcia-Marquez: in line with their certificate of registration. 669 06:38:57,880 --> 06:38:59,340 Atty. Erwin G. Matib: And that's for 2021? 670 06:38:59,980 --> 06:39:01,520 Atty. Anne Loraine Garcia-Marquez: Tama po, for 2021. 671 06:39:02,080 --> 06:39:08,420 Atty. Erwin G. Matib: Ngayon, puntahan natin yung mga income tax returns nila para sa 2019, 2018, and 2017. 672 06:39:11,850 --> 06:39:15,090 Atty. Erwin G. Matib: 2019, 2018, 2017. 673 06:39:41,930 --> 06:40:04,050 Atty. Erwin G. Matib: For 2019, this is Exhibit P-2-3-2-4-12-BIR. For 2018, this is P-2-3-2-4-11-BIR. For 2017, this is Exhibit P-2-3-2-4-10-BIR. 674 06:40:07,940 --> 06:40:20,960 Atty. Erwin G. Matib: Magkano yung mga nireport dyan na sales slash revenues slash receipts slash fees ni VP Sara sa kanyang income tax returns para sa mga taong iyan? 675 06:40:23,650 --> 06:40:24,450 Atty. Anne Loraine Garcia-Marquez: For 676 06:40:28,070 --> 06:40:33,270 Atty. Anne Loraine Garcia-Marquez: taxable year 2017 po based sa annual income tax return, 677 06:40:44,230 --> 06:40:53,920 Atty. Anne Loraine Garcia-Marquez: meron pong Nakalagay na net sales revenues receipts fees na 3,188,776 po. 678 06:40:54,080 --> 06:40:56,840 Atty. Erwin G. Matib: Okay, thank you. Para sa susunod na taon? 679 06:41:05,400 --> 06:41:16,460 Atty. Anne Loraine Garcia-Marquez: Sa 2018 naman po, taxable year 2018, meron pong nakadeclare na sales revenues receipts fees na 1,876,417 pesos po. 680 06:41:17,210 --> 06:41:24,030 Atty. Erwin G. Matib: And for 2019, magkano ang sales slash revenue slash receipts slash fees? 681 06:41:26,670 --> 06:41:35,370 Atty. Anne Loraine Garcia-Marquez: For the taxable year 2019, may sales revenues receipts fees po na 4,051,000 pesos po. 682 06:41:37,500 --> 06:41:46,220 Atty. Erwin G. Matib: And yung mga binasa mong amounts na yan ay in addition pa sa kanyang compensation income na nandyan sa mga ITR na yan, tama ba? 683 06:41:47,490 --> 06:41:48,350 Atty. Anne Loraine Garcia-Marquez: Tama po. 684 06:41:48,490 --> 06:41:56,810 Atty. Erwin G. Matib: So bukod sa kanyang compensation, nakatanggap siya ng mga nasabi mong amounts na sales slash revenues slash receipts slash fees. 685 06:41:58,130 --> 06:41:58,990 Atty. Anne Loraine Garcia-Marquez: Tama po. 686 06:42:00,110 --> 06:42:08,050 Atty. Erwin G. Matib: Your Honor, we'd like to flash on the screen section 90A of the local government code. 687 06:42:11,590 --> 06:42:12,470 Sen. Francis "Chiz" G. Escudero: Please proceed. 688 06:42:24,270 --> 06:42:27,150 Atty. Erwin G. Matib: Section 90 of the local government code. 689 06:42:27,490 --> 06:43:16,060 Sen. Francis "Chiz" G. Escudero: The tech is directed to kindly flash the requested document. What is the holdup? 690 06:43:16,400 --> 06:43:20,380 Atty. Erwin G. Matib: Your Honor, I'll just read the section for 691 06:43:22,140 --> 06:43:23,100 Atty. Erwin G. Matib: everyone's information. 692 06:43:32,920 --> 06:43:34,940 Sen. Francis "Chiz" G. Escudero: Do you have a guide there? There you go. 693 06:43:35,060 --> 06:43:36,900 Atty. Erwin G. Matib: I'll just... There you go. 694 06:43:38,510 --> 06:43:38,910 Atty. Erwin G. Matib: Okay. 695 06:43:39,450 --> 06:43:41,370 Sen. Francis "Chiz" G. Escudero: Kindly blow it up a bit. 696 06:43:55,370 --> 06:43:58,390 Atty. Erwin G. Matib: Atty. Anne, nababasa mo ba yung Section 90A? 697 06:44:01,820 --> 06:44:03,320 Atty. Erwin G. Matib: Pakibasa for the record. 698 06:44:04,780 --> 06:44:29,200 Atty. Anne Loraine Garcia-Marquez: Section 90, Practice of Profession, Letter A. All governors, city and municipal mayors are prohibited from practicing their profession or engaging in any occupation other than The exercise of their functions as local chief executives. 699 06:44:30,730 --> 06:44:36,390 Atty. Erwin G. Matib: Okay, so sinasabi dito na bawal magpractice ng profession at occupation ang mga mayor. 700 06:44:36,390 --> 06:44:38,710 Atty. Kristine R. Ferrer: Your Honor, please, I have to cut the counsel. 701 06:44:40,280 --> 06:44:41,200 Sen. Francis "Chiz" G. Escudero: Yes, Atty. Gussin. 702 06:44:42,040 --> 06:44:47,040 Atty. Kristine R. Ferrer: Can the counsel be reminded not to interpret what is in the law, Your Honor? 703 06:44:47,700 --> 06:44:53,320 Sen. Francis "Chiz" G. Escudero: Well, he is not yet finished asking. Do you have a question at the end of that, Atty. Erwin? 704 06:44:53,480 --> 06:44:54,460 Atty. Erwin G. Matib: Yes, Your Honor, I have a question. 705 06:44:55,530 --> 06:44:56,910 Sen. Francis "Chiz" G. Escudero: Let's wait for the question. 706 06:44:59,290 --> 06:45:01,250 Sen. Francis "Chiz" G. Escudero: Atty. Kristine... kindly finish your question, Atty. Erwin. 707 06:45:01,350 --> 06:45:14,940 Atty. Erwin G. Matib: Thank you, Your Honor. So tama po ba? Bawal si Vice President na mag-practice ng kanyang profession at iba pang occupation. Abang siya 708 06:45:14,940 --> 06:45:28,030 Atty. Erwin G. Matib: ay Mayor ng Davao City. Considering that the parties earlier stipulated that the Vice President was the Mayor of Davao City for the years, 2017, 2018, 2019, 2020 and 2021. 709 06:45:28,430 --> 06:45:30,110 Atty. Kristine R. Ferrer: Your Honor, before the witness... 710 06:45:30,110 --> 06:45:42,530 Atty. Erwin G. Matib: The same years where she reported other revenues in the form of sales, revenues, receipts, fees on top of her compensation income. 711 06:45:44,330 --> 06:45:45,430 Atty. Kristine R. Ferrer: Incompetent, Your Honor. 712 06:45:47,680 --> 06:45:53,660 Sen. Francis "Chiz" G. Escudero: I'd overrule at this time, Atty. Kristine. If you know only, Atty. Anne, again, because you're 713 06:45:53,660 --> 06:45:56,900 Sen. Francis "Chiz" G. Escudero: a lawyer, if you know, you may answer. If you don't, you may say so as well. 714 06:45:59,450 --> 06:46:06,810 Atty. Anne Loraine Garcia-Marquez: Based po dito sa law na naka-flash sa screen, it appears po na bawal po. Based po dito sa naka-flash po sa screen. 715 06:46:07,690 --> 06:46:08,450 Sen. Francis "Chiz" G. Escudero: Move on, counsel. 716 06:46:08,690 --> 06:46:22,460 Atty. Erwin G. Matib: Thank you, Your Honor. Okay. I'm nearing the end of my questions, Your Honor. So, pag-usapan natin ang trending na kumpanyang Cale88 Foods Corporation. Balita-balita kasi na nabenta na daw ito. 717 06:46:22,620 --> 06:46:23,160 Atty. Kristine R. Ferrer: Your Honor. 718 06:46:24,100 --> 06:46:26,160 Sen. Francis "Chiz" G. Escudero: Yes, Attorney Kristine. 719 06:46:26,880 --> 06:46:40,490 Atty. Kristine R. Ferrer: May we move to strike the word trending and the side comments of the counsel na balita ko nabenta na daw. I don't know if these are all related to the question that he will propound to the witness. 720 06:46:40,750 --> 06:46:44,010 Sen. Francis "Chiz" G. Escudero: So, strict enough. Atty. Erwin, you know better. Move on, counsel. 721 06:46:44,310 --> 06:46:44,930 Atty. Erwin G. Matib: Yes, Your Honor. 722 06:47:01,320 --> 06:47:10,340 Atty. Erwin G. Matib: Certificate Authorizing Registration in connection with the Cale88 Shares of Stock. Meron po ba kayo ng mga dokumentong ito? 723 06:47:11,970 --> 06:47:13,230 Atty. Anne Loraine Garcia-Marquez: Meron po, Your Honor. 724 06:47:15,140 --> 06:47:22,800 Atty. Erwin G. Matib: And may we be allowed to get a copy of the document, Your Honor? Ilang kopya ko yung dala ninyo? 725 06:47:29,050 --> 06:47:46,810 Atty. Anne Loraine Garcia-Marquez: Meron po kaming apat pero yung isa po ay file copy po namin. So tatlo lang po yung pwede naming... Ibigay. But we already submitted a copy po sa Clerk of Impeachment Court last October 7, 2026 po. Kahapon. 726 06:47:47,390 --> 06:47:51,950 Atty. Erwin G. Matib: May we be allowed, Your Honor, to get a copy of the document produced by the witness? 727 06:47:52,490 --> 06:47:53,270 Atty. Kristine R. Ferrer: Your Honor. 728 06:47:54,120 --> 06:47:54,960 Sen. Francis "Chiz" G. Escudero: Attorney Kristine? 729 06:47:55,500 --> 06:47:59,420 Atty. Kristine R. Ferrer: We don't have a copy of those mentioned by the witness, Your Honor. 730 06:47:59,520 --> 06:48:03,500 Sen. Francis "Chiz" G. Escudero: Well, neither does the counsel for the Prosecutor's Counsel. 731 06:48:05,280 --> 06:48:08,640 Sen. Francis "Chiz" G. Escudero: Ma'am, Atty. Anne, can 732 06:48:13,920 --> 06:48:17,040 Sen. Francis "Chiz" G. Escudero: you kindly submit that document to the... 733 06:48:17,940 --> 06:48:29,200 Atty. Anne Loraine Garcia-Marquez: Your Honor, naparesipo pala namin sa Clerk of Court kahapon. 734 06:48:31,120 --> 06:48:35,240 Atty. Anne Loraine Garcia-Marquez: Sorry, Your Honor, I was pertaining pala to the table summaries, Your Honor. I'm sorry. 735 06:48:35,420 --> 06:48:42,220 Sen. Francis "Chiz" G. Escudero: We got that already. So what document are you referring to? That counsel for the prosecutors was asking a copy of? 736 06:48:42,720 --> 06:48:50,960 Atty. Anne Loraine Garcia-Marquez: The certification po, subject of the subpoena that we received po from the Senate Impeachment Court. 737 06:48:52,060 --> 06:48:52,720 Sen. Francis "Chiz" G. Escudero: Certification? 738 06:48:53,980 --> 06:48:54,640 Atty. Anne Loraine Garcia-Marquez: Regarding 739 06:48:54,640 --> 06:48:55,000 Sen. Francis "Chiz" G. Escudero: the 740 06:48:55,000 --> 06:48:56,300 Atty. Anne Loraine Garcia-Marquez: eCARs po. 741 06:48:57,560 --> 06:49:00,140 Sen. Francis "Chiz" G. Escudero: Wasn't that part of the document subpoenaed by the court? 742 06:49:03,070 --> 06:49:03,730 Atty. Anne Loraine Garcia-Marquez: Yes po. 743 06:49:07,120 --> 06:49:09,580 Sen. Francis "Chiz" G. Escudero: Atty. Erwin, what document are you asking for? 744 06:49:09,900 --> 06:49:12,940 Atty. Erwin G. Matib: We don't have a copy yet of the certifications I was asking. 745 06:49:13,040 --> 06:49:15,380 Sen. Francis "Chiz" G. Escudero: Is that part of the documents subpoenaed by the court? 746 06:49:15,860 --> 06:49:21,000 Atty. Erwin G. Matib: Yes, Your Honor, but to be produced when she testifies, Your Honor. It 747 06:49:21,000 --> 06:49:21,780 Sen. Francis "Chiz" G. Escudero: wasn't given 748 06:49:21,780 --> 06:49:23,020 Atty. Erwin G. Matib: to us in advance, Your Honor. 749 06:49:23,400 --> 06:49:25,080 Sen. Francis "Chiz" G. Escudero: Okay, Atty. Anne? 750 06:49:27,550 --> 06:49:28,110 Sen. Francis "Chiz" G. Escudero: Wait lang. 751 06:49:31,800 --> 06:49:34,400 Atty. Anne Loraine Garcia-Marquez: Your Honor, my colleague just... 752 06:49:35,690 --> 06:49:50,420 Sen. Francis "Chiz" G. Escudero: Okay. Move on to another point, Atty. Erwin, if you may, unless it's a prerequisite to your next question. But you can go back to this point if you have other points. Unless this is your last point already, then we have to wait. 753 06:49:52,680 --> 06:49:54,660 Atty. Erwin G. Matib: Better if you wait, Your Honor. Okay. 754 06:49:54,660 --> 06:49:54,920 Sen. Francis "Chiz" G. Escudero: In 755 06:49:54,920 --> 06:49:57,080 Sen. Francis "Chiz" G. Escudero: the 756 06:49:57,080 --> 06:50:07,720 Sen. Francis "Chiz" G. Escudero: meantime, we have reproduced the exhibits of the counsel for the panel of prosecutors. We will be distributing it to the senator judges. 757 06:50:09,260 --> 06:50:37,820 Sen. Francis "Chiz" G. Escudero: However, in the spirit of fairness, because it includes everything, including the ones they are yet to present, we'll furnish the counsel for respondents as soon as the direct is over. Because it would appear as if you would have advanced copy of his or advanced preview of his direct. But we'll furnish the counsel for respondents as soon as. The direct is over for your reference during your cross, Atty. Kristine. 758 06:50:38,020 --> 06:50:38,720 Atty. Kristine R. Ferrer: Thank you, Your Honor. 759 06:50:38,720 --> 06:50:40,920 Sen. Francis "Chiz" G. Escudero: So that your assisting counsels may check on it and look at it. 760 06:50:43,300 --> 06:50:48,320 Sen. Francis "Chiz" G. Escudero: Senator Judge Riza, were you seeking recognition? Apologies. 761 06:50:57,710 --> 06:51:01,650 Sen. Francis "Chiz" G. Escudero: Are you already on your last point on the corporation, Atty. Aaron? 762 06:51:02,290 --> 06:51:08,490 Atty. Erwin G. Matib: About Cale88, Your Honor. Yes. That's just my point for this company, Your Honor. 763 06:51:27,270 --> 06:51:28,170 Sen. Francis "Chiz" G. Escudero: Chair declares 764 06:51:28,170 --> 06:51:28,850 Sen. Francis "Chiz" G. Escudero: a brief recess. 765 06:56:14,860 --> 06:56:16,740 Sen. Francis "Chiz" G. Escudero: The Clerk of Court is instructed 766 06:56:16,740 --> 06:56:21,900 Sen. Francis "Chiz" G. Escudero: to furnish the copy of the certification to both parties, not only to the witness. 767 06:56:49,320 --> 06:56:53,940 Sen. Francis "Chiz" G. Escudero: The clerk is directed to give a copy to the parties. You have a copy already, Atty. Anne? 768 06:56:55,160 --> 06:56:55,860 Atty. Anne Loraine Garcia-Marquez: Yes, your honor. 769 06:56:56,000 --> 06:56:58,560 Sen. Francis "Chiz" G. Escudero: Do you have one copy and we gave you another copy? 770 06:56:58,800 --> 06:56:59,480 Atty. Anne Loraine Garcia-Marquez: Yes, your honor. 771 06:57:01,650 --> 06:57:04,870 Atty. Erwin G. Matib: Your honor, I'll just ask her to read. Then 772 06:57:04,870 --> 06:57:07,750 Sen. Francis "Chiz" G. Escudero: give the extra copy to the counsel for the respondent. 773 06:57:13,790 --> 06:57:23,850 Sen. Francis "Chiz" G. Escudero: Well, apparently, the parties were furnished by email of this document. Pero yung nakarang email ng BIR, mali yung email ng respondent eh. 774 06:57:25,490 --> 06:57:29,090 Atty. Anne Loraine Garcia-Marquez: Apologies, Your Honor. But we, na-recall naman po yung email. 775 06:57:29,350 --> 06:57:30,870 Sen. Francis "Chiz" G. Escudero: Napadala rin ulit. Yeah, I know. Afterwards. 776 06:57:31,470 --> 06:57:31,890 Atty. Anne Loraine Garcia-Marquez: Tapos 777 06:57:31,890 --> 06:57:32,110 Atty. Anne Loraine Garcia-Marquez: non 778 06:57:32,110 --> 06:57:33,410 Atty. Anne Loraine Garcia-Marquez: -existent naman po yung email. 779 06:57:34,310 --> 06:57:34,730 Sen. Francis "Chiz" G. Escudero: Nag 780 06:57:34,730 --> 06:57:35,670 Sen. Francis "Chiz" G. Escudero: -bounce back lang. 781 06:57:35,790 --> 06:57:36,730 Atty. Anne Loraine Garcia-Marquez: Yes, Your Honor. 782 06:57:37,030 --> 06:57:37,450 Sen. Francis "Chiz" G. Escudero: Okay. 783 06:57:37,490 --> 06:57:38,190 Atty. Anne Loraine Garcia-Marquez: We're sorry po. 784 06:57:38,370 --> 06:57:41,650 Sen. Francis "Chiz" G. Escudero: It's okay, Atty. Anne. It's not your fault. Atty. Erwin, please proceed. 785 06:57:43,230 --> 06:57:47,690 Atty. Erwin G. Matib: Pwede mo bang basahin na lang yung sinasabi sa certification na nabanggit mo? 786 06:57:49,500 --> 06:57:53,160 Atty. Erwin G. Matib: And this is with regard to electronics. 787 06:57:54,340 --> 06:57:58,760 Atty. Erwin G. Matib: Certificate authorizing registration para sa shares ng Cali88 Foods Corporation. 788 06:58:03,460 --> 06:58:50,890 Atty. Anne Loraine Garcia-Marquez: Based po sa certification issued by the Bureau of Internal Revenue, this is to certify that based on the Bureau of Internal Revenue database, no records arising from or in connection with any transfer, sale, disposition, or other conveyance of shares of stock of Cali88 Foods Corporation owned by Manases R. Carpio. In relation thereto, no documents or records were found evidencing the payment, assessment, or settlement of any applicable taxes, fees, or other charges arising from or in connection with such transfer or disposition. This certification is issued in compliance with the subpoena duces tecum, case number 004-2026, issued by the Senate Presiding Officer, Hon. Francis Chiz G. Escudero, on October 1, 2026. 789 06:58:54,540 --> 06:59:01,860 Atty. Erwin G. Matib: Para sa mga hindi nakakaalam, pakipaliwanag ano ba ang Electronic Certificate Authorizing Registration o eCAR? 790 06:59:03,360 --> 06:59:19,920 Atty. Anne Loraine Garcia-Marquez: Ang eCAR po or Electronic Certificate Authorizing Registration na isang document na ini-issue ng BIR na nag-certify na ito po ay ang lahat ng mga taxes relating to the transfer of any property are paid po. 791 06:59:20,800 --> 06:59:30,960 Atty. Erwin G. Matib: At ano naman ang papel nito o kahalagahan? Pagdating sa paglipat o pag-transfer ng shares of stock sa corporate records o books? 792 06:59:36,290 --> 07:00:29,420 Atty. Anne Loraine Garcia-Marquez: Meron po kaming revenue issuance na nagsasabi na in case of any transfer or disposition ng kahit anong shares of stock that are not traded in stock exchange, there's a necessity to secure, dapat kumuha ng ECAR from the Bureau of Internal Revenue. At bago rin po itong transfer na ito, Ito ay ma-record sa books ng isang corporation, then kailangan pong bayad lahat po ng mga taxes. So the secretary of the corporation has the duty to check whether or not may na-file na eCAR or to record it. And pag hindi bayad ang taxes, such secretary or kung sino man yung agent dun sa stock transfer books nila, should report the same to the Bureau of Internal Revenue. 793 07:00:29,980 --> 07:00:35,640 Atty. Erwin G. Matib: At ano ang effect kung walang eCAR? Ano ang effect sa transfer ng shares of stock? 794 07:00:36,390 --> 07:00:46,660 Atty. Anne Loraine Garcia-Marquez: Based po sa revenue issuance po namin, dapat po ay hindi po siya na-record dun sa books ng company kapag walang eCAR. 795 07:00:47,020 --> 07:00:52,180 Atty. Erwin G. Matib: Okay, so kailangan ng eCAR bago ma-record yung pagbenta ng shares sa corporate records. 796 07:00:53,390 --> 07:00:56,630 Atty. Anne Loraine Garcia-Marquez: Yes po, based po sa revenue issuance po namin. Okay, 797 07:00:56,690 --> 07:01:19,540 Atty. Erwin G. Matib: so kanina medyo mahaba kasi yung binasa mo na certification. So basically, ano bang sinasabi ng certification na binasa mo tungkol sa pagbenta o pagtransfer ng shares ni Atty. Manases Carpio ng shares of stock na hawak niya sa Cale88 Foods Corporation? 798 07:01:23,400 --> 07:01:36,080 Atty. Anne Loraine Garcia-Marquez: Based po sa BIR records or BIR system, wala pong na-issue ng eCAR or any record ng transfer or sale po on any shares po. 799 07:01:36,520 --> 07:01:40,760 Atty. Erwin G. Matib: How about any application? Baka may pending application para dito. Meron po ba? 800 07:01:42,200 --> 07:01:43,220 Atty. Anne Loraine Garcia-Marquez: Wala rin po. 801 07:01:43,500 --> 07:01:58,020 Atty. Erwin G. Matib: Okay, so wala at all record ang BIR ng bentahan ng shares of stock ni Atty. Manases Carpio. So, ibig sabihin siya pa rin talaga ang may-ari ng Cale88 Foods Corp at peke pala ang pagbenta ng shares to Peke Mong Peke Mong Inc. 802 07:01:58,640 --> 07:02:01,360 Atty. Kristine R. Ferrer: Objection, Your Honor. Objection. 803 07:02:02,200 --> 07:02:02,900 Atty. Erwin G. Matib: To what? 804 07:02:03,480 --> 07:02:13,600 Atty. Kristine R. Ferrer: Move to strike, Your Honor. Ibig sabihin peke pala ang pagbenta sa Peke Mong Peke Mong. This is a conclusion. Yung peke lang hindi kasama yung Peke Mong Peke Mong. And the previous statement also, Your Honor. Yes. 805 07:02:13,680 --> 07:02:35,590 Sen. Francis "Chiz" G. Escudero: Yung peke lang hindi yung Peke Mong Peke Mong. Yes, so stricken off. You know it already, counsel, attorney Erwin. Without indulgence of attorney Erwin, attorney Anne, yung certificate authorizing registration sa lupa, siyempre yung register of deeds, hindi yan ire-record yung transfer pag walang car, di ba? 806 07:02:35,730 --> 07:02:36,430 Atty. Anne Loraine Garcia-Marquez: Tama po. 807 07:02:36,710 --> 07:02:47,320 Sen. Francis "Chiz" G. Escudero: In the case of the corporation, hindi naman register of deeds ang nagre-record ng paglipat ng pagmamayari ng shares of stock. Secretary mismo ng kumpanya, hindi ba? 808 07:02:47,480 --> 07:02:48,020 Atty. Anne Loraine Garcia-Marquez: Tama po. 809 07:02:48,200 --> 07:02:54,860 Sen. Francis "Chiz" G. Escudero: At imbis na register of deeds, stock and transfer book ng kumpanya nakalagay kung sino may ari ng shares. 810 07:02:55,160 --> 07:02:55,680 Atty. Anne Loraine Garcia-Marquez: Tama po. 811 07:02:55,840 --> 07:02:59,680 Sen. Francis "Chiz" G. Escudero: At ang may hawak ng stock and transfer book, yung sekretary din ng kumpanya. 812 07:02:59,880 --> 07:03:00,540 Atty. Anne Loraine Garcia-Marquez: Tama po. 813 07:03:01,000 --> 07:03:01,520 Sen. Francis "Chiz" G. Escudero: Tama po? 814 07:03:01,660 --> 07:03:02,140 Atty. Anne Loraine Garcia-Marquez: Tama po. 815 07:03:02,380 --> 07:03:10,000 Sen. Francis "Chiz" G. Escudero: So kung may hindi man ni-register na sale o hindi binayari na tax, Ang tatamaan doon yung corporate secretary na hindi niya ginawa yung trabaho niya. 816 07:03:10,260 --> 07:03:20,180 Atty. Anne Loraine Garcia-Marquez: Yes po, based po sa rules namin, yung secretary of the corporation has the duty to inform the Bureau of Internal Revenue pag hindi po bayad yung taxes dun sa transfer po. 817 07:03:20,360 --> 07:03:31,760 Sen. Francis "Chiz" G. Escudero: Pag hindi bayad yung taxes sa transfer. So, ang problema ko as a lawyer, if you know, nagsasubmit ng GIS ang mga korporasyon. 818 07:03:35,150 --> 07:03:54,730 Sen. Francis "Chiz" G. Escudero: Sa kasong ito, base sa sitwasyong ito, base sa nakalap na testimonya mula sa ilang testigo, tila iba yung nakalagay sa GIS na reflect na sa GIS yung transfer bagaman wala pang eCAR. So paano po yan? 819 07:03:56,690 --> 07:03:58,510 Atty. Anne Loraine Garcia-Marquez: Ang nakalagay naman po sa... Ang 820 07:03:58,510 --> 07:04:00,790 Sen. Francis "Chiz" G. Escudero: nagsasabit ng GIS, corporate secretary, di ba? 821 07:04:00,910 --> 07:04:30,620 Atty. Anne Loraine Garcia-Marquez: Tama po. At sinasabit po siya sa SEC. Tama po. Ang masabi ko lang po, Your Honor, is about sa rules ng BIR po. So ang sabi po doon ay dapat po ay bayad muna yung taxes bago ma-transfer yung shares of stock dun sa books or ma-register yung transfer. Pag hindi po bayad, dapat po ito ay nareport ng Secretary of the Corporation. At kapag hindi ito nareport, may katumbas po itong penalties po. 822 07:04:30,760 --> 07:04:33,440 Sen. Francis "Chiz" G. Escudero: Sa Corporation at Corporate Secretary? 823 07:04:34,740 --> 07:04:37,480 Atty. Anne Loraine Garcia-Marquez: Yes po. Sa pagkakarecall ko po. 824 07:04:37,620 --> 07:04:38,740 Sen. Francis "Chiz" G. Escudero: Your witness, Atty. Erwin? 825 07:04:39,640 --> 07:04:47,360 Atty. Erwin G. Matib: Your Honor, may we request that RMC 37-2012 be flashed on the screen? 826 07:04:47,860 --> 07:04:48,460 Sen. Francis "Chiz" G. Escudero: Yes, please. 827 07:04:52,780 --> 07:04:57,700 Sen. Francis "Chiz" G. Escudero: Kindly blow it up a bit. Which person, Atty. Erwin? 828 07:04:59,260 --> 07:04:59,700 Atty. Erwin G. Matib: The 829 07:05:00,980 --> 07:05:07,940 Atty. Erwin G. Matib: clarification part, Your Honor, which is on the next page. Kindly blow up page 2. 830 07:05:08,620 --> 07:05:09,460 Sen. Francis "Chiz" G. Escudero: There you go. 831 07:05:09,920 --> 07:05:13,840 Atty. Erwin G. Matib: Ayan. Pakibasa. Nababasa. Nakikita niyo po ba, attorney Anne? 832 07:05:14,430 --> 07:05:15,130 Atty. Anne Loraine Garcia-Marquez: Yes po. 833 07:05:15,290 --> 07:05:21,030 Atty. Erwin G. Matib: Ito ba yung nabanggit mo na issue 1 kanina? RMC 37, 2012? 834 07:05:22,090 --> 07:05:22,930 Atty. Anne Loraine Garcia-Marquez: Tama po. 835 07:05:23,450 --> 07:05:26,750 Atty. Erwin G. Matib: Pakibasa nga yung first paragraph. 836 07:05:27,190 --> 07:05:53,110 Atty. Anne Loraine Garcia-Marquez: In order to transfer ownership of shares of stock not traded in the stock exchange, it is necessary to secure A car pursuant to the process laid down in RMO number 15-2003. The receipts of the payment of the tax should also be filed with and recorded by the Secretary of the Corporation pursuant to section 11 of RR number 6-2008. 837 07:05:54,450 --> 07:06:06,940 Atty. Erwin G. Matib: Okay, nag-refer siya sa section 11 of RR numbers. 06, 08. Puntahan natin yung section na iyon. May we request the tech booth to go to that provision, section 11. 838 07:06:10,590 --> 07:06:13,330 Atty. Erwin G. Matib: First page ng RMC 37. 839 07:06:18,980 --> 07:06:24,220 Atty. Erwin G. Matib: Ayan. Pakibasa yung section 11, Atty. Anne, nababasa. Readable ba? 840 07:06:25,170 --> 07:06:25,730 Atty. Erwin G. Matib: Ayan. 841 07:06:26,420 --> 07:07:22,960 Atty. Anne Loraine Garcia-Marquez: No sale. Section 11, effect of non-payment of tax. No sale, exchange, transfer or similar transaction intended to convey ownership of or title to any share of stock shall be registered in the books of the corporation unless the receipt of payment of the tax herein imposed is filed with and recorded by the stock transfer agent or secretary of the corporation. It shall be the duty of the aforesaid person to inform the Bureau of Internal Revenue. In case of non-payment of tax, any stock transfer agent or secretary of the corporation or the stockbroker who caused the registration of transfer of ownership or title on any share of stock in violation of the aforementioned requirements shall be punished in accordance with the provisions of Title 10, Chapter 1 and Chapter 2 of the Tax Code as amended. 842 07:07:24,050 --> 07:07:47,990 Atty. Erwin G. Matib: Okay, thank you. For my last set of questions, Your Honor, I hope the court will allow me to flash this. This is a template statement which needs to be attached to the audited financial statements. It does not contain any financial information, Your Honor. This is a statement of management responsibility, Your Honor. 843 07:07:48,370 --> 07:07:49,910 Sen. Francis "Chiz" G. Escudero: This is a pro forma? 844 07:07:50,730 --> 07:07:51,650 Atty. Erwin G. Matib: Yes, Your Honor. 845 07:07:52,080 --> 07:07:55,800 Sen. Francis "Chiz" G. Escudero: Document that is simply signed by the taxpayer. 846 07:07:56,020 --> 07:07:56,700 Atty. Erwin G. Matib: Correct, Your Honor. 847 07:07:56,880 --> 07:07:58,520 Sen. Francis "Chiz" G. Escudero: So it is the same for all? 848 07:07:59,600 --> 07:08:04,620 Atty. Erwin G. Matib: Most probably, Your Honor. It's a usual template attached to audited financial statements. 849 07:08:04,720 --> 07:08:15,550 Sen. Francis "Chiz" G. Escudero: Yes, but before we leave this point, Ma'am Anne, since you're leaving this point, may penalties na kaakibat kapag hindi sinabi sa BIR at hindi nagbayad ng eCAR, di ba? 850 07:08:16,090 --> 07:08:16,730 Atty. Anne Loraine Garcia-Marquez: Yes po. 851 07:08:17,270 --> 07:08:20,730 Sen. Francis "Chiz" G. Escudero: What is the effect, if any, if you know, dun sa transfer? 852 07:08:23,620 --> 07:08:25,700 Sen. Francis "Chiz" G. Escudero: Does it make the transfer invalid? 853 07:08:27,490 --> 07:08:42,900 Sen. Francis "Chiz" G. Escudero: Kasi, by analogy, sa lupa po, pag walang car, hindi na-register ng register of deeds. Yung pagbili mo ng lupa. So, nakapangalam. But as between the buyer and the seller, binding yun. Di ba? 854 07:08:43,520 --> 07:08:44,200 Atty. Anne Loraine Garcia-Marquez: Tama po. 855 07:08:45,140 --> 07:08:50,440 Sen. Francis "Chiz" G. Escudero: The absence of eCAR, does it invalidate a transfer or? 856 07:08:52,010 --> 07:08:56,350 Sen. Francis "Chiz" G. Escudero: Simply subject the liable persons to a penalty. 857 07:09:01,730 --> 07:09:14,030 Atty. Anne Loraine Garcia-Marquez: Considering po yung revised corporation code. So valid lang, parang valid lang din po siya between the parties maybe but it should not have been recorded in the stock and transfer books. So 858 07:09:14,030 --> 07:09:14,130 Sen. Francis "Chiz" G. Escudero: it's 859 07:09:14,130 --> 07:09:14,810 Atty. Anne Loraine Garcia-Marquez: valid between the 860 07:09:14,810 --> 07:09:17,470 Sen. Francis "Chiz" G. Escudero: parties but not binding as to third parties. 861 07:09:19,310 --> 07:09:20,910 Sen. Francis "Chiz" G. Escudero: Including the government I guess. 862 07:09:22,690 --> 07:09:38,870 Atty. Anne Loraine Garcia-Marquez: Yes. po your honor. Basta po kasi sa BIR, basta hindi bayad yung taxes, it should not have been registered in the stock transfer books. As to the validity, your honor, I think it should, the law on contracts should be applied, your honor. 863 07:09:38,990 --> 07:09:40,090 Sen. Francis "Chiz" G. Escudero: And it's not in the BIR. 864 07:09:41,160 --> 07:09:54,140 Atty. Anne Loraine Garcia-Marquez: But your honor, again, para sa BIR, any transfer should have been, any transfer po, para ma-register sa books and be binding, all payments, all taxes should have been paid. 865 07:09:54,480 --> 07:09:59,760 Sen. Francis "Chiz" G. Escudero: Your Honor. Okay. Thank you. Move along, counsel. Can you flash the document you're stating? 866 07:10:00,080 --> 07:10:13,660 Atty. Erwin G. Matib: Yes, Your Honor. Atty. Anne, balikan natin yung audited financial statements. Kasi may mga nakakabit dito na statements of management responsibility. So unahin natin yung 2025 AFS ni VP Sara at Atty. Carpio. 867 07:10:17,210 --> 07:10:19,170 Atty. Erwin G. Matib: Nakikita niyo ba yung naka-flash sa screen? 868 07:10:21,050 --> 07:10:22,250 Atty. Erwin G. Matib: Nababasa niyo ba, Atty. Anne? 869 07:10:22,860 --> 07:10:25,960 Atty. Anne Loraine Garcia-Marquez: Pwede ko pong i-try pero medyo maliit lang po. 870 07:10:26,020 --> 07:10:33,300 Sen. Francis "Chiz" G. Escudero: Kindly blow it up a bit. The tech is instructed to kindly blow up what's stated in the screen. 871 07:10:46,360 --> 07:10:47,420 Atty. Anne Loraine Garcia-Marquez: Basahin ko po... 872 07:10:47,460 --> 07:10:53,290 Atty. Erwin G. Matib: So pakibasa yung... Sinasabi dyan sa statement of management's responsibility. 873 07:10:53,910 --> 07:11:55,060 Atty. Anne Loraine Garcia-Marquez: Statement of management's responsibility for annual income tax return. The management of Sara Z Duterte is responsible for all information and representations contained in the annual income tax return for the year ended December 31, 2025. Management is Likewise, responsible for all information and representations contained in the financial statements accompanying the annual income tax return or annual information return covering the same reporting period. Furthermore, the management is responsible for all information and representations contained in all the other tax returns filed for the reporting period including but not limited to the value-added tax and or percentage tax returns, withholding tax returns, documentary stamp tax returns, and any and all other tax returns. 874 07:11:55,900 --> 07:12:00,860 Atty. Erwin G. Matib: So pakisimplihan nga po, napakahaba kasi ano bang basically sinasabi ng statement na ito? 875 07:12:01,650 --> 07:12:09,650 Atty. Anne Loraine Garcia-Marquez: Ang sinasabi lang po dito is the taxpayer is responsible sa lahat ng information or representation na 876 07:12:11,280 --> 07:12:21,880 Atty. Anne Loraine Garcia-Marquez: doon na contained or nakalagay doon sa kanilang annual income tax returns including its attachments po. And including other returns po na finial nila sa BIR po. 877 07:12:22,060 --> 07:12:36,780 Atty. Erwin G. Matib: Okay, pakita ko sa iyo yung Statement of Management Responsibility, page 9 na Exhibit P-2-3-2-4-18-BIR. Pakitignan nga kung pirmado yung return na yan. Ah, sorry, yung statement na yan. 878 07:12:39,870 --> 07:12:41,850 Atty. Anne Loraine Garcia-Marquez: Based po dito, signed po ito. 879 07:12:42,150 --> 07:12:44,070 Atty. Erwin G. Matib: Sino ang lumalabas na pumirma dyan? 880 07:12:44,970 --> 07:12:48,630 Atty. Anne Loraine Garcia-Marquez: Signed by the Vice President Sara Z. Duterte as Proprietor po. 881 07:12:48,790 --> 07:12:51,250 Atty. Erwin G. Matib: Ano ang ibig sabihin na may pirma siya dyan? 882 07:12:53,340 --> 07:13:18,210 Atty. Anne Loraine Garcia-Marquez: Ibig sabihin po, Vice President Sara Duterte acknowledges that she is responsible for all the information and representations contained in the annual income tax return for this particular taxable year for 2025. and Legos responsible for all information and representations contained sa financial statements po. 883 07:13:18,950 --> 07:13:22,790 Atty. Erwin G. Matib: Pakitignan nga kung may isa pang statement na nakasama dyan. 884 07:13:25,350 --> 07:13:27,430 Atty. Erwin G. Matib: Statement of Management Responsibility. 885 07:13:31,400 --> 07:13:32,780 Atty. Anne Loraine Garcia-Marquez: Meron pa po, Your Honor. 886 07:13:33,400 --> 07:13:37,180 Atty. Erwin G. Matib: Sino ang pumirman naman dyan sa isa pang statement na iyan? 887 07:13:38,290 --> 07:13:41,350 Atty. Anne Loraine Garcia-Marquez: Si Atty. Manases R. Carpio po as Proprietor. 888 07:13:41,770 --> 07:13:54,350 Atty. Erwin G. Matib: Okay, so pirmado din ni Atty. Manases R. Carpio. So ibig sabihin yung mga financial information ay galing mismo at totoo dahil ito ay galing mismo kina VP Sara at Atty. Carpio. Tama ba? 889 07:13:56,300 --> 07:14:03,940 Atty. Anne Loraine Garcia-Marquez: Yes po dahil ito po ay galing talaga sa taxpayers dahil taxpayers ang nagsasubmit ng audited financial statements po. 890 07:14:04,250 --> 07:14:16,330 Atty. Erwin G. Matib: At dahil pumirma sila, inaako nila ang truthfulness at responsibility sa mga information. Hindi nila pwedeng sabihin na hindi nila alam ang nilalaman ng kanilang sariling libro. Tama ba? 891 07:14:17,010 --> 07:14:20,940 Atty. Kristine R. Ferrer: Objection, Your Honor. Calls for a conclusion, Your Honor. 892 07:14:21,240 --> 07:14:31,020 Sen. Francis "Chiz" G. Escudero: And also, Leading Counsel, ask the witness what the signature means. Ano po ba ang kahulugan na pinirmahan nito ng mga taxpayer, Atty. Anne? 893 07:14:32,260 --> 07:14:48,120 Atty. Anne Loraine Garcia-Marquez: Ibig sabihin po nito ay Dahil po ito ay signed, so inacknowledge nila or nire-recognize nila yung responsibility nila on the all information na naka-contain dito sa annual income tax return and all its attachments po. So galing talaga sa kanila. 894 07:14:48,200 --> 07:14:49,300 Sen. Francis "Chiz" G. Escudero: Is it under oath or not? 895 07:14:51,570 --> 07:14:52,270 Sen. Francis "Chiz" G. Escudero: It's not. 896 07:14:52,490 --> 07:14:53,090 Atty. Anne Loraine Garcia-Marquez: It's not po. 897 07:14:53,290 --> 07:14:59,130 Sen. Francis "Chiz" G. Escudero: But signed by the taxpayers and part of your official records as purportedly submitted by the taxpayers. 898 07:14:59,570 --> 07:15:00,610 Atty. Anne Loraine Garcia-Marquez: Yes, Your Honor. Okay. 899 07:15:01,580 --> 07:15:02,900 Sen. Francis "Chiz" G. Escudero: Your witness, Atty. Erwin. 900 07:15:03,080 --> 07:15:07,080 Atty. Erwin G. Matib: That would be all for the direct presentation, the direct examination, Your Honor. 901 07:15:07,260 --> 07:15:42,970 Sen. Francis "Chiz" G. Escudero: Now, the presiding officer instructs the clerk of court to furnish Atty. Kristine with a copy of the transparencies shown. But we redacted it, Atty. Kristine, Atty. Erwin, because Atty. Erwin gave us possible slides that they can present, included in what he gave us, possible slides. that they may use on redirect. So, we redacted that portion, Atty. Erwin, Atty. Kristine, for the sake of transparency and fairness. You're done with your direct, Atty. Erwin? 902 07:15:43,050 --> 07:15:43,850 Atty. Erwin G. Matib: Yes, Your Honor. Thank you. 903 07:15:44,390 --> 07:15:45,570 Sen. Francis "Chiz" G. Escudero: Cross, Atty. Kristine? 904 07:15:48,880 --> 07:15:51,140 Atty. Kristine R. Ferrer: Your Honor, can I have a few minutes just to... 905 07:15:51,140 --> 07:15:52,180 Sen. Francis "Chiz" G. Escudero: Yes, how many minutes do you need? 906 07:15:53,750 --> 07:15:54,870 Atty. Kristine R. Ferrer: Probably 10. 907 07:15:55,770 --> 07:15:59,090 Sen. Francis "Chiz" G. Escudero: We are in recess for 10 minutes. We shall resume at 5 908 07:15:59,090 --> 07:16:00,030 Sen. Francis "Chiz" G. Escudero: .25. 909 07:31:17,490 --> 07:31:18,010 Sen. Francis "Chiz" G. Escudero: Let's resume. 910 07:31:27,140 --> 07:31:29,480 Sen. Francis "Chiz" G. Escudero: Nakapag-stretching ka, Atty. Anne. 911 07:31:29,940 --> 07:31:31,100 Atty. Anne Loraine Garcia-Marquez: Yes, Your Honor. 912 07:31:35,320 --> 07:31:42,620 Sen. Francis "Chiz" G. Escudero: Naunawaan niyo po na matapos ang maikling recess, patuloy po kayo magbibigay ng inyong testimonya sa ilalim na naunan niyong pinanumpan. 913 07:31:43,100 --> 07:31:43,640 Atty. Anne Loraine Garcia-Marquez: Opo. 914 07:31:44,330 --> 07:31:47,090 Sen. Francis "Chiz" G. Escudero: Atty. Kristine, you may proceed with your cross when you're ready. 915 07:31:47,230 --> 07:31:51,450 Atty. Kristine R. Ferrer: Aye. Thank you, Your Honor. Just an inquiry, Your Honor. 916 07:31:51,770 --> 07:31:52,310 Sen. Francis "Chiz" G. Escudero: Yes, please. 917 07:31:52,510 --> 07:31:55,670 Atty. Kristine R. Ferrer: I was informed that you are until up to 6 p.m. today. 918 07:31:55,950 --> 07:31:59,810 Sen. Francis "Chiz" G. Escudero: Roughly 6. Well, huwag niyo nga akong hamunin umuwi nang maaga ngayong araw na ito. 919 07:32:00,010 --> 07:32:06,990 Atty. Kristine R. Ferrer: Then, in that case, Your Honor, I may not be able to finish my cross-examination but nonetheless, I will proceed right now. You 920 07:32:06,990 --> 07:32:10,270 Sen. Francis "Chiz" G. Escudero: don't need to finish your cross today. You can continue tomorrow, Attorney Kristine. 921 07:32:11,190 --> 07:32:11,590 Atty. Kristine R. Ferrer: Okay. 922 07:32:11,650 --> 07:32:12,830 Sen. Francis "Chiz" G. Escudero: You may proceed when you're ready, ma'am. 923 07:32:12,950 --> 07:32:14,170 Atty. Kristine R. Ferrer: Thank you, Your Honor. 924 07:32:18,590 --> 07:32:20,570 Atty. Kristine R. Ferrer: Good afternoon, attorney Marquez. 925 07:32:20,890 --> 07:32:21,730 Atty. Anne Loraine Garcia-Marquez: Good afternoon po. 926 07:32:23,170 --> 07:32:33,210 Atty. Kristine R. Ferrer: You are here to testify on the income tax returns of the spouses Sara Z. Duterte and Manases Carpio, correct? 927 07:32:33,590 --> 07:32:34,150 Atty. Anne Loraine Garcia-Marquez: Tama po. 928 07:32:34,870 --> 07:32:40,810 Atty. Kristine R. Ferrer: That is in compliance with the subpoena of the honorable court dated October 1, 2026. 929 07:32:41,860 --> 07:32:42,800 Atty. Anne Loraine Garcia-Marquez: Tama po. 930 07:32:43,380 --> 07:32:55,800 Atty. Kristine R. Ferrer: As the chief of staff of the commissioner, you said earlier that You were able to comply with the subpoena duces tecum dated July 21, 2026. 931 07:32:57,230 --> 07:33:00,090 Atty. Anne Loraine Garcia-Marquez: Tama po. Nagsubmit po kami ng documents po. 932 07:33:00,210 --> 07:33:05,410 Atty. Kristine R. Ferrer: And that you were part of the team that processed the submission before this honorable court. 933 07:33:06,670 --> 07:33:07,550 Atty. Anne Loraine Garcia-Marquez: Tama po. 934 07:33:10,090 --> 07:33:21,430 Atty. Kristine R. Ferrer: As the chief of staff of the commissioner, of course, I assume that you are familiar with his letter dated July 29, 2026 in compliance to the subpoena duces tecum. 935 07:33:23,370 --> 07:33:29,210 Atty. Erwin G. Matib: Will the witness be allowed to look at a copy of this letter? Yes, 936 07:33:29,950 --> 07:33:33,410 Atty. Kristine R. Ferrer: your honor, we will give her a copy of that letter, your honor. 937 07:33:36,170 --> 07:33:36,770 Atty. Anne Loraine Garcia-Marquez: Yes, 938 07:33:36,990 --> 07:33:58,560 Atty. Kristine R. Ferrer: the witness is being provided a copy of the letter dated July 29, 2026 of the Commissioner of Internal Revenue addressed to the Honorable Impeachment Court through the chairman. Now, do you have a copy of that letter, ma'am? 939 07:33:58,740 --> 07:33:59,340 Atty. Anne Loraine Garcia-Marquez: Yes, pa. 940 07:34:00,380 --> 07:34:03,740 Atty. Kristine R. Ferrer: Can the tech also flash a copy of the letter, please? 941 07:34:05,900 --> 07:34:14,340 Atty. Kristine R. Ferrer: Okay. That letter, that transmitter letter was not signed by anybody else. 942 07:34:15,970 --> 07:34:17,310 Atty. Anne Loraine Garcia-Marquez: Tama po. It was 943 07:34:17,310 --> 07:34:21,270 Atty. Kristine R. Ferrer: only signed by the Commissioner of Internal Revenue. 944 07:34:21,550 --> 07:34:22,410 Atty. Anne Loraine Garcia-Marquez: Tama po. 945 07:34:22,590 --> 07:34:31,030 Atty. Kristine R. Ferrer: And if you recall, the Commissioner previously appeared before the Committee on Justice on April 29, 2026, correct? 946 07:34:32,920 --> 07:34:50,720 Atty. Kristine R. Ferrer: And in that hearing, the Commissioner was not able to submit the BIR box, that is what they called it, because there was apparently no authority from the Office of the President at the time to submit this document to the Committee on Justice. 947 07:34:51,080 --> 07:35:12,250 Atty. Erwin G. Matib: Your Honor, I'll have to object based on the fact that it's already outside the scope and it's irrelevant considering that we already have an authority, Your Honor, so there's no point to ask questions about the previous tax records. Of course, considering that this has been mooted by the fact that we were able to obtain, the BIR was able to obtain authority to release the records, Your Honor. 948 07:35:12,390 --> 07:35:13,350 Sen. Francis "Chiz" G. Escudero: Where are you going on this, Atty. Kristine? 949 07:35:13,610 --> 07:35:20,930 Atty. Kristine R. Ferrer: Your Honor, we are testing the credibility and competence of the witness to testify on behalf of the Commissioner of Internal Revenue. Thank you. 950 07:35:21,370 --> 07:35:25,550 Sen. Francis "Chiz" G. Escudero: You may proceed, Attorney Kristine, but go to another point. 951 07:35:25,890 --> 07:35:41,050 Atty. Kristine R. Ferrer: Yes, Your Honor. In the documents that The documents that you transmitted or the Commissioner of Internal Revenue rather transmitted to this impeachment, Honorable Impeachment Court has 24 annexes if you can see that document. 952 07:35:46,560 --> 07:35:51,120 Atty. Kristine R. Ferrer: So it has annexes described as annexes A to X. 953 07:35:51,880 --> 07:35:52,520 Atty. Kristine R. Ferrer: Correct? 954 07:35:52,860 --> 07:35:53,260 Atty. Anne Loraine Garcia-Marquez: Yes po. 955 07:35:53,320 --> 07:36:01,020 Atty. Kristine R. Ferrer: And it was received by the Clerk of Court, Atty. Bantug on July 30, 2026. 956 07:36:02,310 --> 07:36:03,090 Atty. Anne Loraine Garcia-Marquez: Tama pa. 957 07:36:05,900 --> 07:36:16,540 Atty. Kristine R. Ferrer: The documents that you submitted therein contained the income tax returns as well as the VAT returns of the spouses Carpio, correct? 958 07:36:17,320 --> 07:36:18,280 Atty. Anne Loraine Garcia-Marquez: Tama po. 959 07:36:18,380 --> 07:36:20,100 Atty. Kristine R. Ferrer: Including all of their attachments. 960 07:36:20,600 --> 07:36:21,580 Atty. Anne Loraine Garcia-Marquez: Tama po. 961 07:36:21,700 --> 07:36:36,920 Atty. Kristine R. Ferrer: And all of these VAT returns originated from RDO income tax returns and VAT returns. All of these tax returns of the spouses Carpio, originated from RDO 113A of Davao City. 962 07:36:37,570 --> 07:36:39,850 Atty. Anne Loraine Garcia-Marquez: For the spouses po? Yes. 963 07:36:40,270 --> 07:36:40,530 Atty. Kristine R. Ferrer: Tama 964 07:36:40,530 --> 07:36:40,730 Atty. Anne Loraine Garcia-Marquez: po. 965 07:36:40,810 --> 07:36:43,430 Atty. Kristine R. Ferrer: Because that is where they were registered as a taxpayer. 966 07:36:44,290 --> 07:36:45,150 Atty. Anne Loraine Garcia-Marquez: Tama po. 967 07:36:45,690 --> 07:37:07,220 Atty. Kristine R. Ferrer: Precisely, these documents, all of them, the ITRs, the VAT, were certified as true copies by either the RDO, Joseph Melchor C. Ebalia, or the OIC Document Processing Division of Revenue Region No. 19 of the Davao Region. Correct? 968 07:37:07,640 --> 07:37:08,180 Atty. Anne Loraine Garcia-Marquez: Tama po. 969 07:37:08,300 --> 07:37:14,420 Atty. Kristine R. Ferrer: You did not participate in the retrieval of all of these documents by RDO 113A of Davao City. 970 07:37:16,990 --> 07:37:19,930 Atty. Anne Loraine Garcia-Marquez: Process of retrieval? 971 07:37:20,070 --> 07:37:23,470 Atty. Kristine R. Ferrer: Yes. By RDO 113A of Davao City. 972 07:37:24,230 --> 07:37:36,450 Atty. Anne Loraine Garcia-Marquez: With the permission of the Commissioner, I instructed the regional offices to extract or retrieve the documents to comply with the subpoena issued by the Senate Impeachment Court. 973 07:37:36,670 --> 07:37:43,430 Atty. Kristine R. Ferrer: But when it comes to the process of retrieval of these documents from their sources, you have no participation thereof? 974 07:37:44,050 --> 07:37:44,910 Atty. Anne Loraine Garcia-Marquez: Tama pa. 975 07:37:46,700 --> 07:38:01,450 Atty. Kristine R. Ferrer: Would you agree that RD 0113A or the revenue district officer of RD 0113A is under the jurisdiction of the Commissioner of Internal Revenue. 976 07:38:02,180 --> 07:38:03,000 Atty. Anne Loraine Garcia-Marquez: Tama po. 977 07:38:04,020 --> 07:38:12,380 Atty. Kristine R. Ferrer: They are not under the authority or jurisdiction of the chief of staff of the Commissioner of Internal Revenue. 978 07:38:13,670 --> 07:38:17,590 Atty. Anne Loraine Garcia-Marquez: We are under the authority of the Commissioner of Internal Revenue. 979 07:38:17,850 --> 07:38:19,670 Atty. Kristine R. Ferrer: You are under the authority of the Commissioner? 980 07:38:19,730 --> 07:38:20,730 Atty. Anne Loraine Garcia-Marquez: We all are, yes. 981 07:38:20,770 --> 07:38:21,350 Atty. Kristine R. Ferrer: Okay, thank you. 982 07:38:28,360 --> 07:38:29,120 Atty. Kristine R. Ferrer: So, 983 07:38:29,490 --> 07:38:35,270 Atty. Kristine R. Ferrer: let's go to the records that were submitted on July 29, 2026. 984 07:38:38,170 --> 07:38:59,390 Atty. Kristine R. Ferrer: That submission contained compliance returns marked as Exhibit P-3-2-1-BIR. Can the witness be shown, please, the document? That is also Defense's exhibit. 2-3-2-1-BIR. 985 07:39:10,300 --> 07:39:21,150 Atty. Kristine R. Ferrer: For the record, your honor, a copy of the document is being furnished to the witness. Do you have a copy, ma'am? 986 07:39:21,350 --> 07:39:22,130 Atty. Anne Loraine Garcia-Marquez: Yes, ma'am. 987 07:39:22,150 --> 07:39:33,270 Atty. Kristine R. Ferrer: I want you to look at your Annex A, which was submitted to the Honorable Impeachment Court on October 6, 2026. 988 07:39:39,620 --> 07:39:48,420 Atty. Kristine R. Ferrer: Okay, this Exhibit P-2-3-2-1-BIR came from RDO 113, correct? 989 07:39:50,450 --> 07:39:51,150 Atty. Anne Loraine Garcia-Marquez: Sorry, 990 07:39:51,270 --> 07:39:51,750 Atty. Kristine R. Ferrer: pakiulit 991 07:39:51,750 --> 07:39:51,810 Atty. Anne Loraine Garcia-Marquez: po. 992 07:39:51,930 --> 07:40:01,830 Atty. Kristine R. Ferrer: This document marked as Exhibit P-2-3-1-BIR came from RDO 113-A. 993 07:40:04,040 --> 07:40:07,240 Atty. Anne Loraine Garcia-Marquez: May I clarify po? 994 07:40:07,500 --> 07:40:08,320 Atty. Kristine R. Ferrer: Sure. 995 07:40:09,170 --> 07:40:11,950 Atty. Anne Loraine Garcia-Marquez: This particular summary po kasi, 996 07:40:13,760 --> 07:40:33,980 Atty. Anne Loraine Garcia-Marquez: We formulated the template. So our office formulated the template. And then the different, considering the taxpayer subject of the subpoena are registered in different revenue district offices. Then this revenue district offices are the ones who encoded. So there's a team who prepared the summary po. 997 07:40:34,100 --> 07:40:44,610 Atty. Kristine R. Ferrer: Thank you. Thank you for that clarification. So in short, those who provided or encoded the entries under this document. are from RD 0113A. 998 07:40:44,910 --> 07:40:49,320 Atty. Anne Loraine Garcia-Marquez: Not only from RD 011... 999 07:40:50,030 --> 07:40:51,410 Atty. Kristine R. Ferrer: We are the spouses. 1000 07:40:51,410 --> 07:40:52,490 Atty. Anne Loraine Garcia-Marquez: Yes, yes, 1001 07:40:52,490 --> 07:40:53,410 Atty. Kristine R. Ferrer: for the spouses only. 1002 07:40:53,470 --> 07:40:58,370 Atty. Anne Loraine Garcia-Marquez: Yes, sorry. For the spouses, yes, po, RD 0113A. 1003 07:40:58,510 --> 07:41:27,850 Atty. Kristine R. Ferrer: So for the encoding of these entries, total sales, gross compensation, net... income from business, gross compensation income, taxable compensation income, and so on and so forth. Your office did not have any participation in the encoding of these entries under Exhibit P-2-3-2-1-BIR. Only so far as this document is concerned. 1004 07:41:34,490 --> 07:41:54,450 Atty. Kristine R. Ferrer: Your Honor, can I just direct the witness to just answer the question? Insofar as the encoding of the entries under P-2-3-2-1-BIR, as you mentioned earlier, RD-0113, the staff of RD-0113A encoded all of this. 1005 07:41:54,670 --> 07:41:55,550 Atty. Erwin G. Matib: Asked and answered. 1006 07:41:56,110 --> 07:42:12,320 Sen. Francis "Chiz" G. Escudero: No, the earlier answer of the witness was not responsive. Yes, Attorney Anne, kindly clarify and answer the question of Attorney Kristine. Wala po kayong papel na ginampanan sa pag-fill out ng form na binabanggit ni Atty. Kristine? 1007 07:42:13,170 --> 07:42:31,450 Atty. Anne Loraine Garcia-Marquez: Ang pag-encode po nung total sales and gross compensation income and some of the columns po were encoded by the people or employees from RD 0113A and then yung iba po kasi naka-excel file so we are the ones who 1008 07:42:33,420 --> 07:42:48,320 Atty. Anne Loraine Garcia-Marquez: Parang added, correct, tapos nag-finalize and all. But that's true for the total sales and gross compensation ay galing po talaga. Ang nag-encode po nito ay mga taga RDO 113A. 1009 07:42:48,560 --> 07:42:49,500 Sen. Francis "Chiz" G. Escudero: At hindi po kayo mismo? 1010 07:42:50,200 --> 07:42:51,720 Atty. Anne Loraine Garcia-Marquez: Yes, po. Hindi po ako mismo. 1011 07:42:51,980 --> 07:42:52,920 Sen. Francis "Chiz" G. Escudero: Yes, ma'am. Continue. 1012 07:42:53,540 --> 07:43:14,520 Atty. Kristine R. Ferrer: Yes, your honor. So... Just to clarify, total sales, gross compensation income, net income from business, including the total taxable income and the tax due, as well as the tax credit, tax paid, net income before tax, 2307, 2316, those were all encoded by RD-0113A. 1013 07:43:15,590 --> 07:43:17,570 Atty. Anne Loraine Garcia-Marquez: Yes po, for this particular taxpayer. 1014 07:43:17,570 --> 07:43:20,050 Atty. Kristine R. Ferrer: For this particular document. Okay, thank you. 1015 07:43:27,660 --> 07:43:33,020 Atty. Kristine R. Ferrer: Let's go to the... Business entities that were identified by the subpoena. 1016 07:43:35,870 --> 07:43:51,090 Atty. Kristine R. Ferrer: Included in your compliance, or the commissioner's compliance rather, to be accurate about it, are the tax records of the following entities. Now, if I may, Your Honor, if I may just enumerate these entities, Your Honor. 1017 07:43:51,210 --> 07:43:51,990 Sen. Francis "Chiz" G. Escudero: You may do so, Counsel. 1018 07:43:52,490 --> 07:43:54,790 Atty. Kristine R. Ferrer: Metro City Chow Foods Corporation, 1019 07:43:57,330 --> 07:45:21,060 Atty. Kristine R. Ferrer: that was Annex E. of the letter, City Hall King Chow Foods Corporation Annex F of the letter, Gen Corp Industries Inc. Annex G, Times Square B Foods Corp. Annex H, Great Jolly Times Foods Corp. Annex I, Cale88 Foods Corporation Annex L, Madayaw Fisheries Inc. Annex M, Mati City Ice Plant and Storage Inc., Annex N. Aminan Shores Inc., Annex O. Geometry Security and Investment Agency Inc., Annex P. Cable Tow, ATH Shipping and Marine Services Inc., Annex Q. Davao Emerging Taipans Corp., Annex R. SGT Fortune Horse Corp., Annex U. Three Kids Trucking Services, Inc., Annex W. And lastly, the tax records of Carpio lawyers. Now, for brevity, we will call this as the subject entities. For the corporate entities, of course, with the exception of Carpio lawyers, we will refer to them as the subject corporations. I hope that is easy for you to want to... 1020 07:45:23,530 --> 07:45:38,400 Atty. Kristine R. Ferrer: Now, based on the tax records that the CIR submitted, all of these subject entities are under different RDOs. They 1021 07:45:40,570 --> 07:46:09,720 Atty. Kristine R. Ferrer: have different RDOs registered under different RDOs. In fact, ten of these corporate entities were registered with RDO 113A, West Davao City. I will no longer enumerate those entities because, you know, it might take time. But if you can recall, 10 of these corporate entities were registered with RDO 113A, West Davao City. 1022 07:46:11,770 --> 07:46:18,030 Atty. Anne Loraine Garcia-Marquez: If that is your honor, I cannot recall the exact number po. More or less? Yeah. 1023 07:46:18,210 --> 07:46:19,450 Sen. Francis "Chiz" G. Escudero: More or less, Atty. Anne? 1024 07:46:20,650 --> 07:46:24,850 Atty. Anne Loraine Garcia-Marquez: I have to refer to my notes. Hindi ko po talaga alam kung ilan po sila. 1025 07:46:24,970 --> 07:46:28,510 Sen. Francis "Chiz" G. Escudero: Would you like a direct answer, Atty. Kristine? 1026 07:46:28,710 --> 07:46:28,950 Atty. Kristine R. Ferrer: Yes, 1027 07:46:28,970 --> 07:46:46,160 Atty. Kristine R. Ferrer: but in short, all of this, I will ask another question, Your Honor. And one, if you can just recall, one is registered with RDO 112, Davao del Norte. If you can just recall based on the records that you reviewed. 1028 07:46:46,880 --> 07:46:49,260 Atty. Erwin G. Matib: Well, the witness will have to guess, Your Honor. 1029 07:46:50,320 --> 07:46:52,400 Atty. Kristine R. Ferrer: She just reviewed the records, Your Honor. 1030 07:46:52,440 --> 07:46:53,760 Atty. Anne Loraine Garcia-Marquez: Can I refer to my notes? 1031 07:46:53,760 --> 07:46:55,380 Atty. Kristine R. Ferrer: Sure, sure, you can refer to your notes. 1032 07:46:55,540 --> 07:46:59,560 Sen. Francis "Chiz" G. Escudero: Can I refer to your notes that you can respond intelligibly, Atty. Anne? 1033 07:47:38,930 --> 07:47:49,610 Atty. Kristine R. Ferrer: Just to abbreviate, Your Honor. Okay, so you agree with me that based on your recollection that all of these entities are under the jurisdiction of different RDOs? 1034 07:47:49,630 --> 07:47:50,130 Atty. Anne Loraine Garcia-Marquez: Yes, po. 1035 07:47:50,210 --> 07:47:51,030 Atty. Kristine R. Ferrer: Okay, thank you. 1036 07:47:57,100 --> 07:48:02,640 Atty. Kristine R. Ferrer: You also submitted compliance reports of all of these entities, correct? 1037 07:48:02,980 --> 07:48:03,300 Atty. Anne Loraine Garcia-Marquez: Correct. 1038 07:48:03,620 --> 07:48:25,440 Atty. Kristine R. Ferrer: Those which I mentioned as annexed to the commissioner's letter dated July 29, 2026. So all of these documents that were submitted before this honorable court, they all came from the revenue districts where these taxpayers were registered. 1039 07:48:27,020 --> 07:48:32,360 Atty. Kristine R. Ferrer: So, particularly, let's go to Annex B of your transmittal yesterday. 1040 07:48:35,070 --> 07:48:46,930 Atty. Kristine R. Ferrer: And also, in relation to exhibit P-3-3-1 BIR, can the witness be shown the document? 1041 07:48:56,520 --> 07:49:04,090 Atty. Kristine R. Ferrer: Do you have a copy? Okay, so let's go to P-2-3-3-1-BIR. 1042 07:49:06,630 --> 07:49:27,170 Atty. Kristine R. Ferrer: Compliance returns under the subject income tax. So, you mentioned that all of these entities were registered under different RDOs. Now, if I can ask you, is Metro Chow Foods Corp registered under RDO 113A? 1043 07:49:28,590 --> 07:49:37,670 Atty. Erwin G. Matib: Your Honor, I'll have to object because I don't know where Atty. Ferrer is going with this. I didn't even ask about the registrations of the 1044 07:49:37,670 --> 07:49:39,260 Atty. Erwin G. Matib: parties, companies. 1045 07:49:39,260 --> 07:49:40,850 Atty. Kristine R. Ferrer: I'm going to my point. Okay. I will not. 1046 07:49:40,850 --> 07:49:46,850 Sen. Francis "Chiz" G. Escudero: I'll give her some leeway, Atty. Erwin. Let's see where she kindly get to your point, Atty. Kristine. 1047 07:49:47,190 --> 07:49:56,770 Atty. Kristine R. Ferrer: Okay, so if Metro City Chow Foods Corporation, is Metro City Chow Foods Corporation registered under RD-0113A? 1048 07:50:00,490 --> 07:50:09,750 Atty. Anne Loraine Garcia-Marquez: Your Honor, if I can be given a copy of the Certificate of Registration for me to determine the particular RDO because the tax summary that we have submitted... 1049 07:50:09,750 --> 07:50:15,270 Sen. Francis "Chiz" G. Escudero: Is it... Can you not decipher it or call it from the address of the corporation? 1050 07:50:16,780 --> 07:50:21,740 Atty. Anne Loraine Garcia-Marquez: Because there are different RDOs in the... Within Davao. Within Davao, Your Honor. 1051 07:50:21,860 --> 07:50:39,240 Atty. Kristine R. Ferrer: I will just simplify my question, Your Honor. So, this compliance returns, the entries under the income tax were all encoded by the staff where Metro City Chow Foods Corporation was registered. On 1052 07:50:40,200 --> 07:50:41,180 Atty. Anne Loraine Garcia-Marquez: the schedule, yes. 1053 07:50:41,480 --> 07:50:44,460 Atty. Kristine R. Ferrer: And not by the office of the commissioner. 1054 07:50:44,940 --> 07:50:50,700 Atty. Anne Loraine Garcia-Marquez: Yes, po. We only reviewed the tax summaries. 1055 07:50:51,180 --> 07:50:53,500 Atty. Kristine R. Ferrer: You reviewed but the entries came from them. 1056 07:50:53,840 --> 07:50:54,580 Atty. Anne Loraine Garcia-Marquez: Tama po. 1057 07:50:54,700 --> 07:51:00,080 Atty. Anne Loraine Garcia-Marquez: Considering the volume of the documents and different naman po yung revenue district offices. 1058 07:51:00,840 --> 07:51:14,060 Atty. Kristine R. Ferrer: Understand. Yeah, so all of this information, total sales, total taxable net income, tax due, tax credit, tax paid, net income after tax, all of this came from the RDO where Metro City Chow Foods Corporation is registered, correct? 1059 07:51:14,060 --> 07:51:14,720 Atty. Erwin G. Matib: Has been answered. 1060 07:51:16,890 --> 07:51:19,810 Atty. Kristine R. Ferrer: I would just like to be more specific, Your Honor. 1061 07:51:20,050 --> 07:51:23,210 Sen. Francis "Chiz" G. Escudero: It's okay. Let's move along. Kindly answer it or nyan. 1062 07:51:25,530 --> 07:51:48,590 Atty. Kristine R. Ferrer: Okay, I'll repeat all of the entries therein. Specifically, the total sales, total taxable income, tax due, tax credit. Tax paid net income after tax were all encoded by the staff of the RDO where Metro City Chow Foods Corporation was registered, correct? 1063 07:51:48,910 --> 07:51:49,410 Atty. Anne Loraine Garcia-Marquez: Tama po. 1064 07:51:49,910 --> 07:52:08,850 Atty. Kristine R. Ferrer: Okay, let's go to City Hall King Chow Foods Corporation, Exhibit P-3-3-4-1-BIR. Okay, so you also confirm, can the witness be shown the document please? 1065 07:52:09,340 --> 07:52:13,000 Sen. Francis "Chiz" G. Escudero: I'm assisting counsel again as standing authority um 1066 07:52:16,040 --> 07:52:20,980 Atty. Erwin G. Matib: may we know if uh attorney ferrer will be asking for each and every task i 1067 07:52:20,980 --> 07:52:23,900 Atty. Kristine R. Ferrer: will abbreviate it your honor just to be quick thank 1068 07:52:23,900 --> 07:52:24,740 Atty. Erwin G. Matib: you yeah 1069 07:52:24,740 --> 07:52:42,880 Atty. Kristine R. Ferrer: so you're shown the return uh please uh prepare in advance exhibit p-2-3-5-1 until uh p-2-3-6-1 then dash seven 1070 07:52:56,320 --> 07:52:57,160 Atty. Kristine R. Ferrer: What 1071 07:52:57,160 --> 07:52:59,020 Atty. Erwin G. Matib: document is that? May we know? 1072 07:52:59,520 --> 07:53:03,200 Atty. Kristine R. Ferrer: The continuation of all of those. These 1073 07:53:03,200 --> 07:53:03,980 Sen. Francis "Chiz" G. Escudero: are the companies. 1074 07:53:03,980 --> 07:53:04,680 Atty. Kristine R. Ferrer: Yes, 1075 07:53:04,680 --> 07:53:18,070 Atty. Kristine R. Ferrer: the corporate entities. The subject companies. Yes, yes. P-3-8-1-9-10-11. Just 1076 07:53:19,580 --> 07:53:24,280 Atty. Kristine R. Ferrer: to abbreviate the proceedings. 11, 12, 13, 1077 07:53:29,170 --> 07:53:29,790 Atty. Kristine R. Ferrer: 14. 1078 07:53:36,570 --> 07:53:37,290 Atty. Kristine R. Ferrer: 15, 1079 07:53:38,950 --> 07:53:40,990 Atty. Kristine R. Ferrer: 18, 20. 1080 07:53:45,320 --> 07:53:51,780 Atty. Kristine R. Ferrer: Can the witness be provided with all of those documents please? So that we can just abbreviate the proceedings. 1081 07:53:54,730 --> 07:54:08,850 Atty. Kristine R. Ferrer: Okay na? Okay. So you are provided with all the compliance returns of the subject entities. Now you confirm that the entries under the compliance returns 1082 07:54:10,800 --> 07:54:25,060 Atty. Kristine R. Ferrer: were all encoded by the RDOs where these corporate entities or subject entities including the law firm of Carpio are registered with the BIR. 1083 07:54:27,370 --> 07:54:28,290 Atty. Anne Loraine Garcia-Marquez: Tama po. 1084 07:54:28,390 --> 07:54:29,290 Atty. Kristine R. Ferrer: Okay, thank you. 1085 07:54:31,240 --> 07:54:31,960 Sen. Francis "Chiz" G. Escudero: To 1086 07:54:35,260 --> 07:54:48,810 Sen. Francis "Chiz" G. Escudero: clarify, total sales, taxable net income, tax due, tax credit, tax paid, net income after tax were all prepared by the respective RDOs where the companies are registered? 1087 07:54:49,250 --> 07:54:53,930 Atty. Erwin G. Matib: I believe, Your Honor, she's referring to a different document. Is this 1088 07:54:53,930 --> 07:54:54,190 Sen. Francis "Chiz" G. Escudero: a different 1089 07:54:54,190 --> 07:54:54,530 Atty. Erwin G. Matib: document? 1090 07:54:54,810 --> 07:54:59,990 Atty. Kristine R. Ferrer: I will have to ask a clarificatory question, Your Honor. 1091 07:55:00,090 --> 07:55:00,470 Sen. Francis "Chiz" G. Escudero: Yes, please. 1092 07:55:00,470 --> 07:55:23,980 Atty. Kristine R. Ferrer: Just to clarify it. Earlier, you said that the entries under the compliance returns table in the exhibits which I mentioned were all encoded. by the respective revenue district offices under which these subject entities were registered. Correct? 1093 07:55:24,950 --> 07:55:25,970 Atty. Anne Loraine Garcia-Marquez: Correct po. 1094 07:55:26,090 --> 07:55:40,910 Atty. Kristine R. Ferrer: And this information includes the total sales, total taxable net income, tax due, tax credit, tax paid, and net income after tax. Correct? 1095 07:55:43,780 --> 07:55:44,600 Atty. Anne Loraine Garcia-Marquez: Correct po. 1096 07:55:47,630 --> 07:55:54,470 Atty. Kristine R. Ferrer: And subsequently, you submitted your summaries yesterday before this honorable court. 1097 07:55:56,480 --> 07:55:59,500 Atty. Erwin G. Matib: Which summaries? 1098 07:55:59,500 --> 07:56:02,520 Atty. Kristine R. Ferrer: Your summaries? Okay, summaries. Okay, we will, 1099 07:56:02,720 --> 07:56:04,280 Atty. Kristine R. Ferrer: sure. Because 1100 07:56:04,280 --> 07:56:10,100 Atty. Erwin G. Matib: this is a different summary from the summary that was shown to the witness just now, Your Honor. 1101 07:56:10,280 --> 07:56:21,600 Atty. Kristine R. Ferrer: Okay. Yesterday, you submitted summaries marked as annexes A, B, C, until letter 1102 07:56:36,930 --> 07:56:42,110 Atty. Kristine R. Ferrer: P consisting 1103 07:56:43,680 --> 07:57:13,330 Atty. Kristine R. Ferrer: of summaries of the compliance returns of the spouses, Carpio, and the subject entities which we earlier identified, correct? Tama po. And all of these summaries were based on the earlier submissions of the different RDOs under which the spouses Carpio and the subject entities were registered. 1104 07:57:13,970 --> 07:57:27,540 Atty. Erwin G. Matib: Misleading, Your Honor. Misleading, because that was not the testimony of the witness earlier when I asked about these specific summaries. They were based on the income tax returns themselves, Your Honor. 1105 07:57:27,870 --> 07:57:29,310 Atty. Kristine R. Ferrer: Your Honor, the witness... 1106 07:57:29,310 --> 07:57:30,310 Sen. Francis "Chiz" G. Escudero: Attorney Kristine, how do you respond? 1107 07:57:30,450 --> 07:57:38,510 Atty. Erwin G. Matib: Because there's another summary, Your Honor, that was shown. So, if that's what the counsel is referring to, that the summary was based from another summary, that will be... 1108 07:57:38,510 --> 07:57:42,730 Sen. Francis "Chiz" G. Escudero: This is already a new document you're referring to, Attorney Kristine, correct? 1109 07:57:42,850 --> 07:57:43,690 Atty. Kristine R. Ferrer: Yes, yes, Your Honor. 1110 07:57:43,930 --> 07:57:49,230 Sen. Francis "Chiz" G. Escudero: So, you're referring already to the October 6, 2026 document? 1111 07:57:49,570 --> 07:57:50,250 Atty. Kristine R. Ferrer: Yes, Your Honor. 1112 07:57:51,200 --> 07:57:52,780 Sen. Francis "Chiz" G. Escudero: Where, for example... 1113 07:57:55,310 --> 07:58:00,090 Sen. Francis "Chiz" G. Escudero: Metro Chow is Annex B, not a later annex as you quoted earlier. 1114 07:58:00,410 --> 07:58:08,130 Atty. Kristine R. Ferrer: Metro Chow is under Annex B. I confirm that, Your Honor. Annex A is for the spouses Carpio. 1115 07:58:08,230 --> 07:58:08,710 Sen. Francis "Chiz" G. Escudero: So 1116 07:58:08,710 --> 07:58:25,100 Atty. Kristine R. Ferrer: my question was, these summaries that she submitted yesterday was based on the summaries that were earlier submitted by the respective RDOs under which the spouses, Carpio. and the subject entities were registered. 1117 07:58:25,820 --> 07:58:35,160 Sen. Francis "Chiz" G. Escudero: Yes, witness may answer. I think I know where Atty. Kristine is leading to. Which the witness can readily answer and explain. Atty. Anne? 1118 07:58:37,240 --> 07:58:44,470 Atty. Anne Loraine Garcia-Marquez: Yung information po were based on the annual income tax returns po. The information in the table summaries po. 1119 07:58:45,080 --> 07:58:47,440 Sen. Francis "Chiz" G. Escudero: Nitong October 6, 2026? 1120 07:58:47,900 --> 07:58:49,100 Atty. Anne Loraine Garcia-Marquez: Yes po, the information. 1121 07:58:50,060 --> 07:59:00,360 Atty. Kristine R. Ferrer: But you said earlier that there were a lot of records to be called. That's why all of the RDOs already inputted and provided the summaries, correct? 1122 07:59:00,860 --> 07:59:01,620 Atty. Anne Loraine Garcia-Marquez: Tama po. 1123 07:59:01,920 --> 07:59:10,380 Atty. Kristine R. Ferrer: And in fact, you also provided the template for them to fill up or to fill in, correct? 1124 07:59:11,160 --> 07:59:12,040 Atty. Anne Loraine Garcia-Marquez: Tama po. 1125 07:59:12,180 --> 07:59:20,380 Atty. Kristine R. Ferrer: So, your later summary was also based... on those documents that were submitted to you by the respective RDOs. 1126 07:59:21,200 --> 07:59:22,420 Atty. Erwin G. Matib: Argumentative, Your Honor. 1127 07:59:23,240 --> 07:59:26,390 Sen. Francis "Chiz" G. Escudero: We'll allow it. Atty. Anne? 1128 07:59:29,210 --> 07:59:41,350 Atty. Anne Loraine Garcia-Marquez: Yes po. For some information po na ang galing din po siya sa table summaries na sinubmit namin previously that were based on the actual returns po. 1129 07:59:41,980 --> 07:59:45,840 Atty. Kristine R. Ferrer: So, when you say some, I'll go to your annexes. 1130 07:59:47,050 --> 07:59:47,730 Atty. Erwin G. Matib: Which ones? 1131 07:59:48,030 --> 07:59:55,550 Atty. Kristine R. Ferrer: Your annexes actually removed information from the RDOs, correct? 1132 07:59:55,910 --> 07:59:56,670 Atty. Anne Loraine Garcia-Marquez: Tama po. 1133 07:59:56,790 --> 07:59:59,650 Atty. Kristine R. Ferrer: And instead of... 1134 08:00:03,140 --> 08:00:03,980 Atty. Kristine R. Ferrer: Instead 1135 08:00:03,980 --> 08:00:27,460 Atty. Kristine R. Ferrer: of reflecting the columns, date of filing, which was not reflected in your summary, AFS, which was not also reflected, total sales, 1136 08:00:35,610 --> 08:00:54,600 Atty. Kristine R. Ferrer: Sorry, I will rephrase my question to be clear, Your Honor. So, the summaries that you provided on October 6, 2026, removed other information from the compliance returns submitted by the respective RDOs, correct? 1137 08:00:54,720 --> 08:01:06,390 Atty. Erwin G. Matib: Your Honor, I wouldn't, remove would be misleading. Maybe, perhaps, those information do not appear in the new summaries, Your Honor. Not really removed, Your Honor. 1138 08:01:06,510 --> 08:01:09,030 Atty. Kristine R. Ferrer: I think she can testify on that, Your Honor. 1139 08:01:09,030 --> 08:01:10,370 Sen. Francis "Chiz" G. Escudero: To say that these were removed. 1140 08:01:12,620 --> 08:01:13,140 Sen. Francis "Chiz" G. Escudero: If 1141 08:01:13,140 --> 08:01:17,140 Sen. Francis "Chiz" G. Escudero: she knows, Attorney Anne, can you explain? Do you understand the question? 1142 08:01:17,480 --> 08:01:18,200 Atty. Anne Loraine Garcia-Marquez: Yes, Your Honor. 1143 08:01:18,400 --> 08:01:23,130 Sen. Francis "Chiz" G. Escudero: Yes, please. Can you explain the difference that Attorney Kristine is referring to? 1144 08:01:23,790 --> 08:01:32,190 Atty. Anne Loraine Garcia-Marquez: The second summary na sinamit po namin dito sa Senate Impeachment Court was in response to the letter that was 1145 08:01:33,900 --> 08:02:14,630 Atty. Anne Loraine Garcia-Marquez: provided or given to the bureau of internal revenue from the sorry panel of the prosecutors and in that same letter there's specific information that are um that must be included in the said summary for example the taxpayer profile yearly revenues taxable income income tax and all other information on other sources of income so technically po we did not remove But we only responded to the request or from the letter ng panel of prosecution. So 1146 08:02:14,630 --> 08:02:24,810 Atty. Kristine R. Ferrer: in short, correct me if I'm wrong, you only retained the information that are deemed necessary in your judgment. coming from the office of the commissioner. 1147 08:02:25,050 --> 08:02:35,010 Atty. Erwin G. Matib: Objection misleading because it's not retained. Again, some of the information were sourced from the income tax returns themselves and not from the first summary, Your Honor. 1148 08:02:35,530 --> 08:02:41,150 Atty. Erwin G. Matib: That was not the statement of the witness earlier and she was able to clarify it, Your Honor. 1149 08:02:41,940 --> 08:03:16,100 Atty. Kristine R. Ferrer: Your Honor, the witness already testified that the original compliance was among or was that the second return or the second compliance was also based on the original compliance submitted by the RDOs. So my question to her right now is that some information were just not included. Not included because only pertinent information which they think are useful before this honorable court are included by them in this summary. 1150 08:03:16,400 --> 08:03:34,800 Sen. Francis "Chiz" G. Escudero: Allow me, Atty. Anne, I only have before me the October 6, 2026 letter with a tabulation of summaries signed by the Commissioner. Merong nauna ba kayong sinubmit na table then at summary? 1151 08:03:35,650 --> 08:03:36,730 Atty. Anne Loraine Garcia-Marquez: Yes, Your Honor. 1152 08:03:36,930 --> 08:03:38,270 Sen. Francis "Chiz" G. Escudero: When was it submitted? 1153 08:03:38,410 --> 08:03:42,930 Atty. Anne Loraine Garcia-Marquez: July 30, Your Honor. Subject of the first subpoena, Your Honor. 1154 08:03:44,260 --> 08:03:49,260 Sen. Francis "Chiz" G. Escudero: So, kaya yun yung, Atty. Kristine, yun yung nire-reform mo kanina. Na 1155 08:03:49,260 --> 08:03:50,700 Atty. Kristine R. Ferrer: first summary, Your Honor. 1156 08:03:50,800 --> 08:03:57,960 Sen. Francis "Chiz" G. Escudero: Kaya iba yung mga annex na hindi ko masundan sa annex. Dahil iba yung mga letra ng annex sa mga subject corporations. 1157 08:03:58,200 --> 08:04:06,480 Atty. Kristine R. Ferrer: Yes, Your Honor. The earlier summaries, Your Honor, were already included in the documents that were marked before this honorable court. 1158 08:04:06,720 --> 08:04:17,010 Sen. Francis "Chiz" G. Escudero: So, the question is, may mga hindi kayo sinama dun sa October 6 na sinabmit nyo, na sinabmit nyo nun July, what's the date? 30? 1159 08:04:17,690 --> 08:04:19,050 Atty. Anne Loraine Garcia-Marquez: July 30, Your Honor. 1160 08:04:19,230 --> 08:04:24,110 Sen. Francis "Chiz" G. Escudero: So, can you answer, Atty. Anne? Ano ba yung pagkakaiba? May pagkakaiba nga ba? 1161 08:04:24,750 --> 08:04:25,650 Atty. Anne Loraine Garcia-Marquez: Meron po, Your Honor. 1162 08:04:27,450 --> 08:04:28,890 Sen. Francis "Chiz" G. Escudero: Ano po yung pinagkaiba? 1163 08:04:30,230 --> 08:04:35,970 Atty. Anne Loraine Garcia-Marquez: So, for submission po namin, Your Honor, marami pong information na nakalagay. For example, 1164 08:04:36,370 --> 08:04:40,490 Sen. Francis "Chiz" G. Escudero: So, binawasan niyo yung nakalagay? Menos na yung information sa second summary? 1165 08:04:41,030 --> 08:04:53,110 Atty. Anne Loraine Garcia-Marquez: For the second summary, Your Honor, it was just a response to the letter that was sent by the panel for the prosecution, Your Honor. 1166 08:04:53,130 --> 08:04:54,370 Sen. Francis "Chiz" G. Escudero: So, magkaiba nga sila ng laman? 1167 08:04:56,640 --> 08:05:16,260 Atty. Anne Loraine Garcia-Marquez: Meron pong magkapareho, meron po na iba. For example, dun sa second summary, dito po nakalagay yung non-taxable income and income subject to final tax. May additional column. But for the previous submission, wala po ito dahil dun sa second submission, nakalagay po siya sa letter so we complied. 1168 08:05:16,340 --> 08:05:18,240 Sen. Francis "Chiz" G. Escudero: Mas simple yung pangalawa kumpara sa una. 1169 08:05:18,580 --> 08:05:19,320 Atty. Anne Loraine Garcia-Marquez: Tama po. 1170 08:05:19,440 --> 08:05:25,690 Sen. Francis "Chiz" G. Escudero: Pero ang pinagbasihan, parehong dokumento galing sa mga RDO. Tama po ba? 1171 08:05:25,870 --> 08:05:28,610 Atty. Anne Loraine Garcia-Marquez: Tama po. Based po sa annual income tax returns po. 1172 08:05:28,790 --> 08:05:39,580 Sen. Francis "Chiz" G. Escudero: At yung format na pinadala nyo sa una man o sa pangalawa, ang nag-prepare o nag-fill up ay yung mga RDO din. Nireview nyo na lamang. O hindi sa lahat? 1173 08:05:39,660 --> 08:06:03,580 Atty. Anne Loraine Garcia-Marquez: Hindi sa lahat, Your Honor. Because dun sa pangalawang summary po, meron dito yung non-taxable income and income subject to final tax and yung... Income net of tax. So yung mga items po na yun ay kami na po ang nag-encode neto since may copy naman po kami nung annual income tax returns. 1174 08:06:03,760 --> 08:06:05,300 Sen. Francis "Chiz" G. Escudero: Okay. Your witness, Attorney Kristine. 1175 08:06:05,480 --> 08:06:20,800 Atty. Kristine R. Ferrer: Yes. So you're saying before this court that the second submission was in compliance to the request of the panel of prosecutors and the information therein are what? were required by the panel of prosecutors from your office. 1176 08:06:23,810 --> 08:06:25,570 Atty. Kristine R. Ferrer: What is included in the letter? 1177 08:06:25,670 --> 08:06:28,210 Sen. Francis "Chiz" G. Escudero: I think the better word is what was requested of them. 1178 08:06:28,370 --> 08:06:30,830 Atty. Kristine R. Ferrer: Yes, what was requested from the panel of prosecutors. 1179 08:06:31,270 --> 08:06:31,550 Sen. Francis "Chiz" G. Escudero: By the. 1180 08:06:31,730 --> 08:06:32,490 Atty. Kristine R. Ferrer: By the, sorry. 1181 08:06:33,550 --> 08:06:34,970 Sen. Francis "Chiz" G. Escudero: Yes, ma'am. Thank you. 1182 08:06:38,270 --> 08:06:41,350 Atty. Kristine R. Ferrer: So, Your Honor, it's 6 o'clock already. 1183 08:06:44,270 --> 08:06:47,110 Atty. Kristine R. Ferrer: I don't want to be the reason why you come home late. 1184 08:06:55,910 --> 08:06:57,810 Atty. Kristine R. Ferrer: Or go home rather late. 1185 08:06:59,310 --> 08:07:01,110 Sen. Francis "Chiz" G. Escudero: I'm actually okay, Atty. Kristine. 1186 08:07:03,490 --> 08:07:18,880 Sen. Francis "Chiz" G. Escudero: Kaya mo pa, Atty. Erwin? Let's do... If it's a good time, is it a good time to stop with your cross? Or can you still go on for 30 minutes and pause at that time? 1187 08:07:19,340 --> 08:07:22,560 Atty. Kristine R. Ferrer: It's a good time, actually, Your Honor, because the next will be another point. 1188 08:07:24,560 --> 08:07:27,240 Sen. Francis "Chiz" G. Escudero: What is the pleasure of the senator, judges? 1189 08:07:29,130 --> 08:07:34,510 Sen. Francis "Chiz" G. Escudero: I see them giving me a thumbs up sign. Again, wag niyo akong hamuning umuwi ng maaga. 1190 08:07:37,420 --> 08:07:37,900 Atty. Erwin G. Matib: In 1191 08:07:45,350 --> 08:07:49,130 Atty. Erwin G. Matib: our part, Your Honor, we're still good to go. That matters. 1192 08:07:52,150 --> 08:08:01,450 Sen. Francis "Chiz" G. Escudero: Attorney Kristine, may I ask approximately how much longer your cross is without telling you to shorten it. Just to have an idea. 1193 08:08:03,920 --> 08:08:07,260 Atty. Kristine R. Ferrer: It's quite lengthy, Your Honor. Probably at least two hours. 1194 08:08:09,840 --> 08:08:13,160 Sen. Francis "Chiz" G. Escudero: So, we will probably consume lunch until lunch tomorrow? 1195 08:08:14,480 --> 08:08:17,860 Atty. Kristine R. Ferrer: I cannot see that, Your Honor. Yes, probably. 1196 08:08:18,120 --> 08:08:20,140 Sen. Francis "Chiz" G. Escudero: I'm not asking you to shorten it, Attorney Kristine. 1197 08:08:20,580 --> 08:08:27,540 Atty. Erwin G. Matib: Perhaps we can enter into stipulations, Your Honor. I know, Your Honor. So that we can expedite, Your Honor. 1198 08:08:28,550 --> 08:08:42,220 Sen. Francis "Chiz" G. Escudero: Well, in that case, if you will remain, we can also remain while you're here. I see Senator Judge Lacson raising a thumbs up sign as well as Senator Judge Pia Lacson as well as Senator Judge Pangilinan. 1199 08:08:46,090 --> 08:08:50,630 Sen. Francis "Chiz" G. Escudero: Sorry, Senator Judge Lacson and Senator Judge Pia Cayetano and 1200 08:08:52,260 --> 08:08:56,460 Sen. Francis "Chiz" G. Escudero: Senator Judge Pangilinan. So, also 1201 08:09:01,130 --> 08:09:07,730 Sen. Francis "Chiz" G. Escudero: Senators Raffy, Erwin, and Lito. 1202 08:09:12,680 --> 08:09:40,960 Sen. Francis "Chiz" G. Escudero: We shall call it a day then. Atty. Kristine, let's try to wind up with the BIR tomorrow, hopefully before lunch, so that we can proceed with the financial analyst by tomorrow as well. And then probably continue on until the following trial date with the financial analyst. I suspect that the last few witnesses of the prosecution will indeed be 1203 08:09:42,760 --> 08:09:52,040 Sen. Francis "Chiz" G. Escudero: will entail a lot of cross and direct from both parties because this is essentially already the meat of this article. 1204 08:09:54,500 --> 08:10:00,900 Sen. Francis "Chiz" G. Escudero: Attorney Anne, do you need me to issue another subpoena because your subpoena is only until today? 1205 08:10:01,860 --> 08:10:02,540 Sen. Francis "Chiz" G. Escudero: Or 1206 08:10:02,610 --> 08:10:14,320 Sen. Francis "Chiz" G. Escudero: can you attend based on the court's directive to you today? O hindi makaka-count yung pagpunta mo rito absent ka sa opisina. 1207 08:10:16,350 --> 08:10:17,370 Sen. Francis "Chiz" G. Escudero: You need a subpoena? 1208 08:10:17,990 --> 08:10:19,450 Atty. Anne Loraine Garcia-Marquez: Yes, your honor po sana. 1209 08:10:19,970 --> 08:10:38,290 Sen. Francis "Chiz" G. Escudero: So we will issue the corresponding subpoena dated today but we doubt if we can give it to you para makauwi ka na rin na maaga. But do you commit to attend tomorrow's hearing at 10 on the condition that the subpoena will be issued today and you can take it home with you to prove that you attended the hearing based on the subpoena? 1210 08:10:38,530 --> 08:10:39,210 Atty. Anne Loraine Garcia-Marquez: Yes, your honor. 1211 08:10:39,490 --> 08:10:40,930 Sen. Francis "Chiz" G. Escudero: So we have your commitment, ma'am? 1212 08:10:41,450 --> 08:10:42,230 Atty. Anne Loraine Garcia-Marquez: Yes, your honor. 1213 08:10:42,700 --> 08:10:43,740 Sen. Francis "Chiz" G. Escudero: Thank you very much, ma'am. 1214 08:10:44,540 --> 08:10:52,320 Sen. Francis "Chiz" G. Escudero: Hopefully, it will give time for Attorney Erwin to also fully recover already and be in tip-top shape. 1215 08:10:57,740 --> 08:11:03,900 Sen. Francis "Chiz" G. Escudero: There being no other matters to be taken up in the trial, trial is hereby suspended. 1216 08:11:08,010 --> 08:11:14,090 Sen. Francis "Chiz" G. Escudero: Trial is adjourned until tomorrow, October 9 at 10 o'clock 1217 08:11:14,090 --> 08:11:14,710 Sen. Francis "Chiz" G. Escudero: in the morning.