By ELLSON A. QUISMORIO
Bureau of Internal Revenue (BIR) Deputy Commissioner Arnel Guballa told the House Justice Committee Monday morning what it probably wanted to hear – that there were “discrepancies” in Supreme Court (SC) Chief Justice Maria Lourdes Sereno’s tax records.
There was a catch, however: the BIR can’t readily reveal its findings as doing so would put them at legal jeopardy.
Guballa explained such action is a violation of the confidentiality rule.
He, however, noted, the president can overrule this based on Section 270 of the National Internal Revenue Code.
Guballa added they could also submit as evidence but only at the Senate Impeachment Court.
“We are not obstructing the furnishing of the information…We’re just enforcing the law,” Guballa said.
The BIR official pointed out the action would also set a “precedent” since “this is the first time that we are being asked by the Committee on Justice.”
“We want to be on the safe side because the law has penal provisions and the Bureau might be susceptible to charges,” explained Guballa, who is a lawyer.
During the Feb. 7 hearing, the committee chairman, Oriental Mindoro 2nd district Rep. Reynaldo Umali, directed Guballa to conduct a formal probe on whether or not Sereno – an appointee of the previous Aquino administration – has been paying correct taxes based on her income tax returns (ITRs) in connection with her alleged P37 million earnings serving as government counsel in the arbitration proceedings against the Philippine International Air Terminals Co. Inc. (Piatco).
Guball’s refusal to divulge intricacies concerning the alleged “discrepancies” in Sereno’s tax records didn’t sit well with Quezon City 1st district Rep. Bingbong Crisologo.
“What if the president refuses to give approval? If we don’t get documents, we won’t be able to prosecute. If that’s the case then this point of view of the BIR will be an impairment of the powers of the Committee,” he said.
Committee Vice Chairman Misamis Occidental 2nd district Rep. Henry Oaminal subsequently moved for the issuance of a subpoena duces tecum and subpoena ad testificandum to secure the BIRs findings on Sereno’s tax records.
“We have to issue a subpoena duces tecum so that the BIR also have some document to immediately consult their legal adviser, which is the Office of the Solicitor General, and that would trigger the immediate procurement of the documents,” Oaminal said.
Umali approved the motion after hearing no objection.
The Committee chairman said that while the House could conduct its own probe on Sereno’s tax records, the BIR is still better suited for the task.
“They (BIR) have already submitted (Sereno’s) ITRs, we can have our own findings. But they have better access to information that’s why we’re asking them,” Umali said.
