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Motion to Quash Subpoena BIR Comm

Motion to Quash Subpoena BIR Comm

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Published by RG Cruz

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Published by: RG Cruz on Jan 25, 2012
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01/25/2012

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SITTING
AS
THE
IMPEACHMENT
COURT
,
,
IN
THE
MATTER
OF
THE
IMPEACHMENTOFRENATO
C.
CORONA
AS
CHIEF
JUSTICE
OF
THE
SUPREME
COURT
OF
THE
PHILIPPINES.
Case'iNo.
002-2011
i
REPRESENTATIVES
NIEL
C.
TUPAS, JR.,
JOSEPHEMILIO
A. ABAYA,
LORENZO
R. T
MADA
III,
I
REYNALDO
V. UMALI,
'
i
AI:U.ENE
J.
BAG-AO,
et
al.
I
Je---------------------------------------------------------------------------------\{
!
!
MOTIONTO
QUASH
SUBPOENA
I
Chief Justice Renato
C.
Corona
("CJ
Corona"),
by
cOl{nsel,
and
as
a measure
of
i
extreme caution dictated
by
the unusual circumstances
of
this case, without waiving
I
his right to
file
the appropriate legal remedy to question,
am<bng
others, the legality
of
1
!
these proceedings, respectfully states:
!
I
1.
This Honorable Court' s
Subpoena Duces Tecum
~d
Testificandum
dated
17
Januaty
2012 to Commissioner Kim Jacinto Henares ("Cotpmissioner Henares")
of
!
,
i
the Bureau
of
Internal Revenue (the
"Subpoena')
directed
h<:;r
to bring and testify
on
,
Motion
to
Quash
Subpoena
Page
1
of6
 
the Annual Income Tax Returns, Certificates
of
In<,:ome
Tax Withheld
on
!
Compensation, Certificates
of
Income Payments
not
Subilcted to Withholding Tax,and Certificates
of
Creditable Tax Withheld at Source
of
cj
Corona, Mrs. Cristina
R.
Corona, Maria Carla
R.
Corona-Castillo, Constantino
Ti,
Castillo III, Francis
R.
I
Corona and Maria Charina
R.
Corona, before this
Honorabl~
Court.
2.
i
Rule 128, Section 3
of
the Rules
of
Court states that
"(e)vidence
is
!!
admissible
when
it
is relevant to
the issue
and
is
not
lexc1uded
by
the law
or
these
rules."
I
I
I
3.
As the record
of
this case shows,
CJ
Coron~
has raised a continuingobjection to Complainants' presentation
of
evidence
on
bid
supposed acquisition
of
I
i
wealth, and alleged acts
of
graft and corruption,
on
the grotlnd that such charges are
,
beyond the scope
of
Article
11
of
the Impeachment Complajnt. Furthermore, it
is
CJ
I
Corona's position that the continuous presentation
of
such
~rrelevant
and immaterial
i
evidence, which are
not
even based
on
ultimate facts, wouldl violate
his
constitutional
i
right to due process and to be properly inforined
of
the charges against him.
i
II
t
,
4.
A thorough examination
of
the
Subpoena
sh~ws
that it also directs
I
Commissioner Henares
to
bring the Income Tax
RetLlrJs
(ITRs) and other tax
I,
certificates
of
the children and son-in-law
of
C]
Corona, whp are
not
even named inthe Verified Complaint.
,
5.
The
presentation
of
the ITRs and tax
certificat~s
of
the Corona childrenshould not be allowed for being without basis, irrelevant
:and
immaterial to these
Motion
to
Quash
Subpoena
Page
2
of6
 
proceedings. Article
II
of
the Complaint,
as
written by c01hplainants, merely charges
CJ
Corona with
the
following:
!
RESPONDENT
COMMITTED
CULPABLIj:
VIOLATION
OF
THE
CONSTITUTION
AND/OR
BETRAYElJ,)
THE
PUBLICTRUST
WHEN
HE
FAILED
TO
DISCLOSE
TO
tHE
PUBLIC
HIS
STATEMENT
OF
ASSETS,
LIABILITIES
AND
NET
WORTH
AS
REQUIRED.
UNDER
SEC.
17,
ART. XI
OF
THE
1987
CONSTITUTION.
6.
It cannot
be
denied
that
C]Corona
is
be~ng
accused
only
of
his
i
I
alleged failure to disclose to
the public
his
Statement
df
Assets, Liabilities
and
. I
,
Net
Worth (SALN),
no
more,
no
less.
,
i
I
7.
The
testimony
of
Commissioner Henares I
on
the
TTRs
and tax
I
certificates
of
the Corona
children,
as
well as the presenta#on thereof, are thereforeirrelevant and immaterial
to
the issue
of
whether
or
notl
CJ
Corona failed to his
1
,
disclose his SALN to the public.
8.
Furthermore,
it
should also
be
stressed that
te
properties and income
,,
of
the other individuals have
110
bearing whatsoever to
CJ
Corona's SALN. Section 8
of
Republic
Act
(R.A.)
No.
6713, otherwise known as
"Co~e
of
Conduct
and EthicalStandards for Public Officials and Employees" categorically
~tates:
I
!
Statements and
Dhdo.wre.
-
Public officials and! employees have anobligation to accomplish and submit declarations
und~r
oath of, and thepublic has the right
to
know, their assets, liabilities, net! worth and financialand business interests including those
of
their spouses
i
and
of
unmarried
children
under
eighteen
(18)
years
of
age
living
in
thefr
households.
,
1
Emphasis supplied.
MotiON
to
Quash
Subpoena
Page3
016

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