IMPEACHMENT TRIAL: Thursday, March 15, 2012

At 2:13 p.m., the hearing was called to order with Senate President Juan Ponce Enrile Presiding.

 

THE PRESIDING OFFICER.  The continuation of the impeachment trial of the Honorable Justice, Renato C. Corona of the Supreme Court, is hereby called to order.

Let us begin the proceedings with a prayer.

(The Presiding Officer is leading the prayer.)

The Secretary will please call the roll of Members.

THE SENATE SECRETARY.  The honorable Senator-Judges Angara; Arroyo; Cayetano, Allan Peter ‘Compañero’; Cayetano, Pia; Defensor-Santiago; Drilon, Ejercito-Estrada; Escudero; Guingona; Honasan; Lacson; Lapid; Legarda; Marcos; Osmeña, Pangilinan, Pimentel; Recto; Revilla; Sotto; Trillanes; Villar; the Senate President.

THE PRESIDING OFFICER.  With 18 Senator-Judges present, the Presiding Officer declares the presence of a quorum.  (Gavel)

The Majority Floor Leader.

SEN. SOTTO.  Mr. President, may we ask the Sergeant-at-Arms to make the proclamation.

THE PRESIDING OFFICER.  The Sergeant-at-Arms is directed to make the proclamation.

THE SEARGENT-AT ARMS.  All persons are commanded to keep silent under pain of penalty while the Senate is sitting in trial on the Articles of Impeachment against Chief Justice Renato C. Corona.

THE PRESIDING OFFICER.  Majority Floor Leader.

SEN. SOTTO.  Mr. President, I move that we dispense with the reading of the March 14, 2012 Journal of the Senate sitting as an Impeachment Court and consider the same as approved.

THE PRESIDING OFFICER.  Is there any objection?  (Silence)  There being none, the March 14, 2012 Journal of the Senate sitting as an Impeachment Court is hereby approved.  (Gavel)

The Secretary will please call the case.

THE SENATE SECRETARY.  Case No. 002-2011, the impeachment trial of honorable Chief Justice Renato C. Corona.

THE PRESIDING OFFICER.  Appearances.  Majority Floor Leader.

SEN. SOTTO.  Mr. President, may we ask the parties to enter their appearances for the prosecution.

REP. TUPAS.  Good afternoon, Mr. Senate President and Members of the Senate.

THE PRESIDING OFFICER.  Good afternoon.

REP. TUPAS. For the House Prosecution panel, same appearances.  We are ready, Your Honor.

SEN. SOTTO.  The defense.

THE PRESIDING OFFICER.  Noted.  The defense.

JUSTICE CUEVAS. For the defense, Your Honor, the same appearance. We are ready, Your Honor.

SEN. SOTTO. Thank you.

THE PRESIDING OFFICER.  Noted.

SEN. SOTTO.  Mr. President.

THE PRESIDING OFFICER.  Majority Floor Leader.

SEN. SOTTO. Mr. President, yesterday, there was a reservation for the continuation of cross-examination of Ms. Araceli Bayuga, the Fiscal Management and Budget Officer of the Supreme Court, pending submission of documents. If the documents have not yet been submitted yet then, we can move on.

THE PRESIDING OFFICER.  Is Ms. Bayuga present?

JUSTICE CUEVAS.  We will just call for her, Your Honor.  She is here, Your Honor.

THE PRESIDING OFFICER.  Alright. Will you please bring her in and take the witness stand under the same oath and testify.

REP. AGABAS.  Your Honor, while waiting for the witness, Your Honor, we would like to make a short manifestation.

THE PRESIDING OFFICER.  Proceed.

REP. AGABAS.  Yesterday, Your Honor, the defense stood to complain about two missing documents, supposedly missing documents.

JUSTICE CUEVAS. We are not complaining.  We just brought it to the attention of the Honorable Court.

REP.  AGABAS. Two documents, Your Honor, they made mentioned about a deed of absolute sale and the other one an acknowledgment receipt. As manifested yesterday, Your Honor, I manifested that we will confer with them and we did confer with them, Mr. President. And it turns out that that missing document, the deed of absolute sale, was with the defense all along.  As to the other document, Your Honor, a single-page document, Your Honor, it looks like this, a handwritten acknowledgment of Mrs. Ma. Cristina Corona, of the original deed of absolute sale from Mr. Demetrio C. Vicente,  this was returned to them last night, immediately after I discovered it that it was inadvertently inserted in one of my files, Your Honor.

THE PRESIDING OFFICER.  Well and good.  Now we settled the matter.  So, let us leave it that way.

REP. AGABAS.  Thank you very much, Your Honor.

THE PRESIDING OFFICER.  It’s human error, so… to err is human, to forgive is divine.  Do we have the witness already?

JUSTICE CUEVAS.  Yes, Your Honor, witness is here already.

THE PRESIDING OFFICER.  Under the same oath.  You may proceed with the cross-examination.

ATTY. HERNANDEZ.  Thank you, Your Honor.

THE PRESIDING OFFICER.  Whos is the…this is the prosecution, no?

ATTY. HERNANDEZ.  Yes, Your Honor.

THE PRESIDING OFFICER.  All right, go ahead.

ATTY. HERNANDEZ.  Ms. Bayuga, good afternoon.

MS. BAYUGA.  Good afternoon, Sir.

ATTY. HERNANDEZ.  Yesterday, do you recall that we ask you to bring certain documents, do you have them with you today?

MS. BAYUGA.  Yes, Your Honor.

ATTY. HERNANDEZ.  Could you please hand them to me.

THE PRESIDING OFFICER.  This is with respect to the compensation of the Chief Justice of the Supreme Court as well as the taxes that he has paid.

ATTY. HERNANDEZ.  For the record, Your Honors, witness handed to counsel two batches of documents, the first batch consists of 13 pages which bears the letterhead of the Supreme Court of the Philippines.  Ms. Bayuga, the first batch of documents which you handed to me, is this the sample of the certification that you were mentioning yesterday?

MS. BAYUGA.  Yes, Your Honor.

ATTY. HERNANDEZ.  It says here, “I/we, certify under oath that the amount being claimed herein was spent for the purpose indicated in the pertinent provision of the general appropriations connection with the performance of official duties”.  Is that right?

MS. BAYUGA.  Yes, Your Honor.

ATTY. HERNANDEZ.  So, this is the certification that your mentioning that has to be signed by Chief Justice Corona when he obtained his allowances?

MS. BAYUGA.  Yes, Your Honor.

ATTY. HERNANDEZ.  So, this means that he certifies that this is not his income but he has already spent the money involved here in the performance of his duties…

JUSTICE CUEVAS.  We will object, Your Honor.  We cannot improve on the certification because this is a matter of form, Your Honor.  As to how it is interpreted and will be interpreted will be up for this honourable court, Your Honor.

THE PRESIDING OFFICER.  All right.  Sustained.  Let the form speaks for itself.

ATTY. HERNANDEZ.  Are the funds which are released pursuant to the certification can they be taken home by Chief Justice Corona?  And bought—can he buy something, can he  buy condos with this funds?

JUSTICE CUEVAS.  If I recall correctly, Your Honor, this matter has been the subject of previous examination.  The answer of the witness is, these are matters that are devoted to what is stated in the very form, Your Honor.

THE PRESIDING OFFICER.   Well, anyway, the tendency of the question is just to get a clarification whether the funds covered by the certification were disposed by the respondent. Let the witness answer if she knows.

ATTY. HERNANDEZ.  Ma’m, can they be taken home and dispose as he wishes?

MS. BAYUGA.  I don’t know, Your Honor.

ATTY. HERNANDEZ.  We’ll just cause the marking of this batch of documents, Your Honor.

THE PRESIDING OFFICER.  Proceed.

ATTY. HERNANDEZ.  The first batch, we’ll just mark them collectively, request that they be marked as our Exhibits N-S and then the copies of the alpha list which is the second batch of documents handed to this counsel, including the alpha list which were marked yesterday from the years 2002 and now, with this batch up to the year 2010 as subsequent markings, Your Honor,  I believe that will reach until Exhibit CCCCCCCCCCC, Your Honor.

THE PRESIDING OFFICER.  Mark them accordingly.  Is there any objection?

JUSTICE CUEVAS.  Yes, Your Honor. The earlier alpha list mentioned had already been marked by the prosecution.  If they are being adopted, Your Honor, what is merely necessary is to have it mark also as evidence for the prosecution, Your Honor.

ATTY. HERNANDEZ.  I don’t believe the alpha list were marked by the prosecution yesterday.

THE PRESIDING OFFICER.  What were the years covered by all these alpha lists?

ATTY. HERNANDEZ.  The years 2002 up to 2010, Your Honor.

THE PRESIDING OFFICER.  2002, 2003, 2004, 2005.

ATTY. HERNANDEZ.  Up to 2010, Your Honor.

THE PRESIDING OFFICER.  Up to 2010.

ATTY. HERNANDEZ.  Yes.

THE PRESIDING OFFICER.  And they’re all marked already as exhibits.

ATTY. HERNANDEZ.  Only the ones, 2002 to 2005 were marked yesterday but only by the defense, Your Honor.  Today we are trying to cause the marking of all the alpha lists, Your Honor.

THE PRESIDING OFFICER.  For the prosecution.

ATTY. HERNANDEZ.  For the prosecution, yes, Your Honor.

JUSTICE CUEVAS.  Your Honor please, with the kind indulgence of the honourable court, Your Honor.

THE PRESIDING OFFICER.  Yes.

JUSTICE CUEVAS.   This yearend report on compensation, Your Honor, had already been marked as Exhibit 118 for the defense, Your Honor.  This  refers to 2002 yearend report.  For the 2003, Your Honor,  it is Exhibit 119 and 2004, Your Honor,  is Exhibit 120, Your Honor.  Now, 121 deals or covers the year 2005, Your Honor.  I was explaining on record that if they are adopting these exhibits already, Your Honor, then they are already marked as exhibit for the defense, Your Honor, in which case they will be common exhibits, Your Honor.   That’s my only manifestation.

THE PRESIDING OFFICER.  So why don’t you manifest that you are adopting as your own exhibits, exhibit…

ATTY. HERNANDEZ.  Yes, Your Honor, we are adopting as our own exhibits, Exhibits  114 to 118 for the defense and additionally, we’d also like to cause the marking of the new batch of alpha list from the years 2006 to 2010, Your Honor.

THE PRESIDING OFFICER.  All right.

JUSTICE CUEVAS.  Okay, thank you.

THE PRESIDING OFFICER.  So, proceed.  Let the markings be done for the prosecution.

ATTY. HERNANDEZ.  Thank you, Your Honor.  I have no further questions on cross-examination, Your Honor.

JUSTICE CUEVAS.  No redirect, Your Honor.

THE PRESIDING OFFICER.  These alpha lists are public records.  They reflect the cash payments of certain persons employed in the government.

JUSTICE CUEVAS.  Right, Your Honor.

THE PRESIDING OFFICER.  All right.

JUSTICE CUEVAS.  Thank you, Your Honor.

ATTY. HERNANDEZ.  Thank you, Your Honor.

JUSTICE CUEVAS.  May we request that the witness be excused, Your Honor.

THE PRESIDING OFFICER.  This witness is discharged.

JUSTICE CUEVAS.  Thank you.

THE PRESIDING OFFICER.  Another witness?

JUSTICE CUEVAS.  We will request, Your Honor, that we be allowed to—

THE PRESIDING OFFICER.  Next witness for the defense.  Do you have another witness?

JUSTICE CUEVAS.  We apologize, Your Honor, that our witness is still taking lunch now because they came from their respective places of engagement.  For only one minute, Your Honor, if the court will allow us.

SUSPENSION OF TRIAL

THE PRESIDING OFFICER.  All right.  Trial is suspended for one minute to allow the witness to come to the room.  (Gavel)

At 2:30 p.m., the trial was suspended.

RESUMPTION OF TRIAL

At 2:33 p.m., the trial was resumed.

THE PRESIDING OFFICER.  Trial resumed.  (Gavel)

The witness is now in the room and he is now sitting on the witness stand.  The Clerk of Court will please swear him.

THE SECRETARY.  Mr. Witness, please stand.  Please raise your right hand.

Do you swear to tell the truth, the whole truth and nothing but the truth in this impeachment proceeding?

MR. VILLARUZ.  I do.

THE SECRETARY.  So help you God.

JUSTICE CUEVAS.  We will request, Your Honor, for permission in favour of Atty. Dennis Manalo, a member of the defense panel, to be allowed to conduct the direct examination of this witness, Your Honor.

THE PRESIDING OFFICER.  Atty. Dennis Manalo is recognized.

JUSTICE CUEVAS.  Thank you, Your Honor.

REP. TUPAS. Your Honor, to—Your Honor, Mr. Presiding Officer.

THE PRESIDING OFFICER.  The chief counsel.

REP. TUPAS.  One the part of the prosecution, may we be allowed—or may we request that Atty. Jose Benjamin Panganiban be recognized to received the testimony.

THE PRESIDING OFFICER.  Attorney …

REP. TUPAS.  Panganiban.

THE PRESIDING OFFICER.  … Panganiban …

REP. TUPAS.  Thank you.

THE PRESIDING OFFICER.  … for the prosecution.

ATTY. PANGANIBAN.  Good afternoon, Your Honors.

THE PRESIDING OFFICER.  All right.  Good afternoon.

ATTY. MANALO. Good afternoon, Your Honor.  With the kind permission of the honourable court.

THE PRESIDING OFFICER.  Proceed.

ATTY. MANALO.  Mr. Witness, please state your name and other personal circumstances for the record.

MR. VILLARUZ.  I am Engineer Roberto Villaruz, married, have three kids.  I am the City Officer-in-Charge of the City Assessors of City of Taguig.

THE PRESIDING OFFICER.  You are the city assessor of Taguig.

MR. VILLARUZ.  Officer-in-charge of the Office of the city assessor of the city of Taguig, Your Honor.

THE PRESIDING OFFICER.  All right.  Proceed.

ATTY. MANALO.  Your Honor, this witness is offered to prove the accuracy of the entries in the statement of assets, liabilities and networth of Chief Justice Corona as of December 31, 2010.  This is an exhibit marked by the prosecution as their exhibit N.

THE PRESIDING OFFICER.  With respect to the whole or only a part?

ATTY. MANALO.  Your Honor, this will refer to two parts in the said SALN.  It will refer to real estate properties number 4, which is the Bonifacio Ridge properties and the real estate property number 5, which is the Bellagio property.

THE PRESIDING OFFICER.  All right.  Proceed.

ATTY. MANALO.  We will prove through this witness, Your Honor, that the assessed values and fair market values of the said real estate properties are based on the values approved by the city assessor’s office of Taguig.

We will also—we will present this witness, Your Honor, also for the purpose of proving that there is basis for the non-inclusion of the McKinley property in the SALN of Chief Justice Corona, considering that the official records in the city assessor’s office of Taguig shows that TCT no. 2093 or the McKinley property does not belong to CJ Corona but to some other person, Your Honor.

THE PRESIDING OFFICER.  This particular property is in the name of the Chief Justice?

ATTY. MANALO.  No, Your Honor, we will present this witness to prove that but that is–the theory of the prosecution, Your Honor, is that these are one of the properties that they claim are—should have been reported by the Chief Justice in their SALN.

THE PRESIDING OFFICER.  It is not reflected in the SALN.

ATTY. MANALO.  Yes, Your Honor.

THE PRESIDING OFFICER.  All right.  Proceed.

ATTY. MANALO.  Mr. Witness, can you please what your present occupation is.

MR. VILLARUZ.  I am the officer-in-charge of the office of the city assessor of the city of Taguig.

ATTY. MANALO.  What are the duties and functions of your office, Mr. Witness?

MR. VILLARUZ.  There are many duties and functions of an assessor.  To name a few, the city assessor establishes a systematic method of assessment in real property.  Second, the city assessor appraises all real properties in accordance with the duly enacted schedule of fair market value, pursuant to RA7160, better known as the Local Government Code of 1991, and then, the city assessor issues tax declaration for the newly-discovered properties as well as issues tax declaration for all transfers involving transfers of ownership, consolidation, subdivision and segregation, and all other transaction involving assessment of real property.

Being a custodian, the city assessor also keeps records of all transfers, leases, mortgages and all other sourced data which is essential in the preparation of schedule of fair market value, Your Honor.

ATTY. MANALO.  All right.  In relation to the duties and functions of your office, how are buyers of real property, high-rise condominium units in Taguig City assessed?  How are these properties assessed?  Can you please just explain briefly the process?

MR. VILLARUZ.  The process—to make it clear, pwede ba akong mag-Tagalog, Your Honor?

ATTY. MANALO.  Opo, pupwede po.  One who wishes to have his tax declaration …

MR. VILLARUZ.  Sige po.  Sige po.  Pwede pong English, pwede pong Tagalog.

THE PRESIDING OFFICER.  Akala ko ba Tagalog?

ATTY. MANALO.  Your Honor, may the witness be allowed to speak in the language that he prefers.

THE PRESIDING OFFICER.  Sige, tagalugin mo na lang.

MR. VILLARUZ.  One who wishes to issue a tax declaration on her end approaches our customer service then he or she will submit all the pertinent documents like the — in case of condominium …

THE PRESIDING OFFICER.  Teka muna, akala ko gusto mong mag-Tagalog.  Tagalugin ninyo.

MR. MANALO.  Condominium certificate of title, deed of sale, certificate authorizing registration or the CAR from BIR, the transfer tax, tax clearance, and then after that, pagkatapos niyang mai-submit iyon, tsetsekin ng customer service iyon for the completeness and veracity of the documents and then after checking he will be given the order of payment for the processing fee.  Then after paying the processing fee, he will then go back to the customer service and then he will be given a stub, a claim stub, para i-notify siya kung kalian siya babalik.  And then what happens to the documents he submitted?  The customer service will then forward it to the appraisers in charge.  Then the appraiser in charge will check the document, will evaluate, and then compute whatever taxes it has.  The appraiser then will fill up what we call FAAS, Field Appraisal Assessment Sheet form, which in turn ito iyong magiging basis ng generation ng tax declaration per se.

THE PRESIDING OFFICER.  Paano ninyo dinedetermina ang buwis ng bawat condominium.  Halimbawa, sa isang building may 20 condominium units, pare-pareho ba ang balor noon, ang pagbabayaran ng buwis?

MR. VILLARUZ.  Your Honor, the value of the condominium depends on the floor area of the condominium unit.

THE PRESIDING OFFICER.  Floor area and the floor height.  The higher the floor, the more expensive it is, ganoon ba?

MR. VILLARUZ.  Not necessarily ho.  In our case …

THE PRESIDING OFFICER.  Ipaliwanag mo.  Ipaliwanag mo.

MR. MANALO.  Kinokompyut po iyong taxes incurred dito sa condominium una, based on the condominium certificate of title na titingnan iyon kung ilang square meters ang floor area ng unit.  Then after that, we do have the schedule of fair market duly enacted by our city council which is our basis in formulating the assessment of the real property.

THE PRESIDING OFFICER.  Sandali lang.  Iyon bang real estate tax sa condominium ay based sa fair market value o base iyon sa assessment na ginagawa ng opisina ng assessor?

MR. MANALO.  Ito po ay base doon sa assessment na ginagawa ng opisina ng assessor na ang basehan po namin iyong schedule of fair market value na approved ng city council  pursuant to RA 7160, Your Honor.

THE PRESIDING OFFICER.  Hindi zonal value ha.

MR. MANALO.  No, Your Honor.

THE PRESIDING OFFICER.  Iba iyong zonal value, iba iyong fair market value.

MR. MANALO.  Yes, Your Honor.

THE PRESIDING OFFICER.  Iba naman iyong assessed value.

MR. MANALO.  Assessed value is we call also the taxable value.

THE PRESIDING OFFICER.  Oo.  Hindi assessed value ang basehan ng ameliarmiento na binabayaran ng condominium owner.

MR. MANALO.  Actually, iyong assessed value po ang basehan po.

THE PRESIDING OFFICER.  Kaya nga.  Pero sabi mo fair market value eh.

MR. MANALO.  Ang fair market value po, Your Honor, iyon po ang basehan po ng pagko-compute ng assessed value po.

THE PRESIDING OFFICER.  Bakit?  Paano mo kino-compute, ibinababa ninyo iyong balor para madetermina iyong assessed value na basehan sa babayaran na buwis, ganoon ba?

MR. VILLARUZ.  Ganito po iyong proseso ng pagko-compute po ng assessed value.

Una, mayroon po tayong certain floor area ng condominium, let us say 100 square meters, …

THE PRESIDING OFFICER.    At iyon may fair market value iyon?

MR. VILLARUZ.  Mayroon pong tinatawag na “unit value” po.  Iyong unit value po na iyon for the condominium, mayroon pong certain schedule po iyon.  Depende po sa type of construction, may reinforce concrete, mix concrete. In case ng condominium, definitely, reinforce concrete po iyan.  Mayroon pong specific na unit value po doon. And then, iyong  market—we can get the market value of the condominium by multiplying the floor area and the unit value. And then, makukuha natin iyong market value. Ngayon, paano naman natin makukuha iyong assessed value? Ang assessed value po ay nakukuha natin by multiplying the assessment level. Iyong assessment level po rin, iyon po ay isa rin pong integral part ng schedule of fair market value. Nakapaloob din po iyon, so base po doon sa market value, mayroon pong corresponding assessment level po iyan.

THE PRESIDING OFFICER.    Kaya nga pero ang gusto ko lang—gusto lang ng Husgado na malaman kung iyong fair market value ay equal to assessed value?

MR. VILLARUZ.  Hindi po magkaparehas po iyong fair market value sa assessed value.

THE PRESIDING OFFICER.   Iyon bang fair market value mas mataas kaysa resulting assessed value?

MR. VILLARUZ.  Mas mataas po ang fair market value kaysa po sa resulting assessed value.

THE PRESIDING OFFICER.   Okay. Ipaliwanag mo kung bakit?

MR. VILLARUZ.  Kasi po ang market value po, ito po ay product, produkto ng floor area at saka ng unit value. Ang assessed value po, ito po ay product ng market value at saka iyong percentage assessment level.  Usually, ang assessment level is less than hundred percent. Usually, ang ginagamit namin sa assessment level ng condominium is 60%, so, definitely, mas mababa iyong value ng assessed value kaysa po sa fair market value po.

THE PRESIDING OFFICER.    Kaya ko tinatanong iyan sapagkat ginagamit naming mga abugado iyang terminology na fair market value at ang aming definition ng fair market value ay, it is a value that a willing seller would price his property and offer it to a willing buyer, ‘di ba?

MR. VILLARUZ.  Yes, Your Honor.

THE PRESIDING OFFICER.  O iyon. Pero, kaiba iyan dito sa fair market value na sinasabi mo sapagkat iyong fair market value na sinasabi mo is based on your subjective evaluation of the property of the condominium unit in order to compute the assessed value.

MR. VILLARUZ.  Yes, Your Honor.

THE PRESIDING OFFICER.  Okay, para maliwanag.

MR. VILLARUZ.  Let me clarify. Ang ginagamit po natin na value rito is for taxation purposes.

THE PRESIDING OFFICER.    Aling valuation, iyong fair market value?

MR. VILLARUZ. Yes, Your Honor.

THE PRESIDING OFFICER.    Okay. So, is it correct to say that the assessed value is always lower than the fair market value determined by the Office of the City Assessor?

MR. VILLARUZ.  Yes, Your Honor.

THE PRESIDING OFFICER.   Alright. Proceed, counsel.

ATTY. MANALO.  Yes, Your Honor. With the clarification made by the witness, I will go now to the …

THE PRESIDING OFFICER.    You will go now to?

ATTY. MANALO.  Your Honor, there is a Senator-Judge …

SEN. SOTTO.  To clarify, Mr. President.

THE PRESIDING OFFICER.    Yes.

SEN. SOTTO. To clarify the subject matter, may we recognize Senator Recto.

THE PRESIDING OFFICER.    Senator Recto has the floor.

SEN. RECTO.  I promise to be very brief, Mr. President, just to clarify on this issue, para maging maliwanag sa ating lahat, ‘no.

Iyong schedule ng fair market value, eto pinasa ng Konseho ‘to ng Sangganuan ng Taguig.

MR. VILLARUZ. Yes, Your Honor.

SEN. RECTO.  Tama ho ba iyon?

MR. VILLARUZ.  Tama ho.

SEN. RECTO.  Hindi ito iyong presyo ng bilihan.  Hindi ito current market value?

MR. VILLARUZ.  Tama po iyon.

SEN. RECTO.  Hindi acquisition cost ito?

MR. VILLARUZ. Tama poi yon.

SEN. RECTO.  Hindi ito iyong posibleng nagbebentahan ngayon sa magkakatabi?

MR. VILLARUZ. Opo.

SEN. RECTO.  Hindi ho ba?

MR. VILLARUZ.  Oo.

SEN. RECTO.  Eto, pinasa ng Sanggunian ito to determine the collection of property taxes for Taguig?

MR. VILLARUZ.  Yes, Your Honor.

SEN. RECTO.  So, halimbawa, kung ang Taguig 20,000 hectares, halimbawa. alam mo may residential, commercial, industrial, sa ibang lugar may agricultural, pero sa inyo baka walang agriculture.

MR. VILLALUZ.  Meron pa po.

SEN. RECTO.  A, meron pa, okay.

MR. VILLALUZ.  Opo.

SEN. RECTO.  Tapos, meron iyong special purpose, di ho ba?

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.  Okay.  Now, the schedule of fair market value para maliwanag, hindi eto iyong current market value acquisition cost, iba yon eh, okay?

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.  For purposes of real property taxes.  Iyong assess value in this case, nabanggit mo kanina 60%…

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.  Ibig sabihin sa Taguig, 60% iyong—or the schedule of fair market value, assess value, residential yon, commercial…

MR. VILLALUZ.  Residential, Your Honor.

SEN. RECTO.   A, residential, condominium.

MR. VILLALUZ. Yes, Your Honor.

SEN. RECTO.  60%.  Ngayon, posible kung bahay iyan 30%.

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.  Iyon ba ang sa Taguig, 30%

MR. VILLALUZ.  It depends on the market value.

SEN. RECTO.  Kaya nga, correct, precisely.

MR. VILLALUZ.  We have a table for that.

SEN. RECTO.  Now, so, in Taguig, kung condo 60%., Iyong agriculture what is it?

MR. VILLALUZ.  50%.

SEN. RECTO.  So, 50%, sa schedule ng fair market value kung condominium yan 60% of that, kung agriculture, ano ung numero mo? 50%?

MR. VILLALUZ.  50%.

SEN. RECTO.  Pagka-bahay.

MR. VILLALUZ.  Depends on the market value.

SEN. RECTO.  Oo nga, but what percent of the market value?  So, graduated iyong sa inyo.

MR. VILLALUZ.  Graduated, Yes Your Honor.

SEN. RECTO.  Na ipinasa ng Sanggunian ninyo.  Iyong park, ano sa inyo?

MR. VILLALUZ.  Open spaces.

SEN. RECTO.  Open space.

MR. VILLALUZ.  It depends on the type of use.

SEN. RECTO.  So..

THE PRESIDING OFFICER.  Mr. Senator, ‘pag yong 1 million ang value ng condo, kung condo ang pinaguusapan, fair market value based on the schedule ng konseho, ay 60% non ang assess value.

SEN. RECTO.  Tama, para maliwanag.

THE PRESIDING OFFICER.  Kung agrikultura naman, 50%.

SEN. RECTO.  Correct.

THE PRESIDING OFFICER.  Kung residential, 30% lang non…

SEN. RECTO.  Posible, posible.

THE PRESIDING OFFICER.   …ang magiging assess value.

SEN. RECTO.  Lahat iyon nanduon sa tax code ng Taguig, tama ho ba iyon?

MR. VILLALUZ.  Yes, Your Honor

SEN. RECTO.  Iyong local tax code ninyo, ganon iyon?

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.   Pareho din yan sa probinsiya, kaya lang, magkaiba lang mga values, di ho ba?

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.  Ngayon, don sa assess value, sa tax declaration, babayaran mo don—ano ba sa inyo, 2%?

MR. VILLALUZ. Two percent for the residential, 2.5% for commercial, industrial.

SEN. RECTO. Okay, ngayon, kalahati non goes to school board fund.

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.  Magkano?

MR. VILLALUZ.  One percent.

SEN. RECTO.  Okay, now, para maintindihan ng mga nanunuod din sa atin, pag nagbayad ka na ng realty taxes, more or less, 2/3 goes to the general fund, iyon yung budget ng Sanggunian and roughly 1/3 will go to the school board special education fund, tama ho ba iyon?

MR. VILLALUZ.  Yes, Your Honor, special education fund.

SEN. RECTO.  So, lahat ng real property, 1/3 of that, ‘pag nagbayad ka ng real property tax, goes to education at the local level, tama ho ba yon?  School board fund eh.

MR. VILLALUZ.  In our case, 2% is our tax rate.

SEN. RECTO.  Correct.

MR. VILLALUZ.  1% goes—for residencial, 1% for the local school board special education fund and 1% for the general fund.

SEN. RECTO.  Okay.  The assessed value, let’s say, in this case, it is 300, halimbawa na lang.  Two percent union tax liability mo.

MR. VILLALUZ.  Two percent of the assessed value.

SEN. RECTO.  Of the assessed value, correct?

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.  So, halimbawa, 3 million yung assessed value, 2% of that, 60,000, yung ang tax na babayaran mo.

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.  Uulitin ko lang no, iba yung current value or acquisition cost, at iba iyong schedule of market values, di bo ba?

MR. VILLALUZ. Yes, Your Honor.

SEN. RECTO.  Ngayon, pwede mo bang ipaliwanag kung bakit iba iyong dalawa for the education of everyone.

MR. VILLALUZ.  Based on the local government code, we have—we conduct general revision every three years.

SEN. RECTO.  Every three years, iyon ang nasa batas.

MR. VILLALUZ. Yes, Your Honor.  The schedule of fair market value was conducted, was enacted, let’s say in the first year, so, in the third year, which is, let’s say ngayon 2012, iba na yong current market value ngayon,iyong value dati na let’s say 2009, so iba na yung value, iba na yung selling price, iba na lahat iyong mga data na na-acquire natin.

SEN. RECTO.  Correct.

MR. VILLALUZ.  So, definitely, magiging iba na yon.

SEN. RECTO.  Magkaiba iyon.  So, papasa ngayon ang Sanggunian ng panibagong ordinansa.

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.  Hindi mo pwedeng gawin taon-taon e, every three years eh.

MR. VILLALUZ.  Every three years.

SEN. RECTO.  Dahil magkakagulo.

MR. VILLALUZ. Yes, Your Honor.

SEN. RECTO.  At para for planning purposes of the local government, you can predict your income, tama ho ba iyon?

MR. VILLALUZ.  Yes, Your Honor.

SEN. RECTO.  Tama ho ba yon?

MR. VILLARUZ.  Yes, Your Honor.

SEN. RECTO.  Thank you very much, Mr. President.

THE PRESIDING OFFICER.  Okay.  Ngayon, proceed, counsel.

ATTY. MANALO.  Yes, Your Honor.  Mr. Witness, you are appearing today by virtue of a subpoena issued by the honourable court, is it not?

MR. VILLARUZ.  Yes, Your Honor.

ATTY. MANALO.  You were required to bring with you the tax declaration for Condominium Certificate of Title No. 5582 and this property covers the Bonifacio Ridge Condominium, Bonifacio Global City, Taguig City.  Do you have that document with you now?

MR. VILLARUZ.  I have here the documents with Tax Declaration EB0191423 bearing CCT No. 5582, Your Honor.

ATTY. MANALO.  Your Honor, we have premarked this exhibit as our Exhibit 151 for the defense.

THE PRESIDING OFFICER.  What is the materiality of that document?

ATTY. MANALO.  This document, Your Honor, will indicate two items.  It will indicate the market value of the property as determined by the City Assessor of Taguig.

THE PRESIDING OFFICER.  What property?

ATTY. MANALO.  The property, Boniacio Ridge Condominium, which is Property  No. 4 in the SALN of CJ Corona as of December 31, 2010.

THE PRESIDING OFFICER.  Is that the unit or is that the entire condominium of apartment.

ATTY. MANALO.  This refers to the unit, Your Honor.

THE PRESIDING OFFICER.  All right.  The unit bought by the Chief Justice.

ATTY. MANALO.  Yes, Your Honor.

THE PRESIDING OFFICER.  Okay.

ATTY. MANALO.  It will also indicate, Your Honor, the assessed value of the said property.

THE PRESIDING OFFICER.    All right.

ATTY. PANGANIBAN.  I just like to, the prosecutor manifest that this is a faithful reproduction of …

THE PRESIDING OFFICER.  Will that reflect the acquisition cost of the condominium unit?

MR. VILLARUZ.  No, Your Honor.

THE PRESIDING OFFICER.  No.

MR. VILLARUZ.  This is the market value based on our schedule of fair market value.

THE PRESIDING OFFICER.  But not necessarily the acquisition cost.

MR. VILLARUZ.  Not necessarily the acquisition cost.

THE PRESIDING OFFICER.  Okay.

ATTY. MANALO.  Mr. Witness, based on this document, where will you find the market value?

MR. VILLARUZ.  The market value will be found at the back which is P2,369,980.

ATTY. MANALO.  We request, Your Honor, that the market value identified by the witness be encircled and marked as our Exhibit 151-A.

THE PRESIDING OFFICER.  Mark it accordingly.  That is not the acquisition cost of the unit.

ATTY. MANALO.  It is not the acquisition cost, Your Honor.

THE PRESIDING OFFICER.  Okay.

ATTY. MANALO.  As explained by the witness, this is the market value based on the computation of the City Assessor’s Office using the schedule of fair market value passed by the Sangguniang Panlungsod ng Taguig.

THE PRESIDING OFFICER.  The court would like to know whether that fair market value would be higher or lower than the acquisition cost.

MR. VILLARUZ.  It is lower.

THE PRESIDING OFFICER.  What is lower?

MR. VILLARUZ.  The market value reflected in the tax declaration is lower than the acquisition cost.

THE PRESIDING OFFICER.  All right.  Go ahead.

ATTY. MANALO.  Can you please explain why this is so, why is it lower?

MR. VILLARUZ.  As I explained earlier, we conduct general revision every three years.  The unit value derived three years ago is entirely different from the current value today.  So that is our basis.

ATTY. MANALO.  Mr. Witness, I am again referring you to the document which you have identified.  Based on that document, what is the assessed value?

MR. VILLARUZ.  The assessed value is P1,421,990, Your Honor.

ATTY. MANALO.  May we request that the amount identified by the witness in the said document as the assessed value be marked as our Exhibit 151-B.

THE PRESIDING OFFICER.  Mark it accordingly.  (Gavel)

ATTY. MANALO.  Mr. Witness, you were also required to bring with you …

THE PRESIDING OFFICER.  The Gentleman—Just a minute before you answer.

SEN. LACSON.  Meron lang po akong gustong i-clarify, Mr. Presiding Officer.

THE PRESIDING OFFICER.  The Gentleman from Cavite, Senator Lacson.

SEN. LACSON.  Meron lang po akong gustong i-clarify.  Anong year na revision yung in-apply nyo dito sa for 2010.

MR. VILLARUZ.  Actually, yung revision na in-apply namin dito, it is Ordinance No. 47, way back 2002.

SEN. LACSON.  2002.  Kasi maski under the law, once every three years, wala naman pong sumusunod don, hindi ba?

MR. VILLARUZ.  I think so, Your Honor.

SEN. LACSON.  Tama.  Tama yon.

THE PRESIDING OFFICER.  Go ahead.  Go ahead.  Answer the question.  Will you repeat your question, counsel, so that the witness will understand.

ATTY. MANALO.  Yes.  Mr. Witness, you were also required to bring with you the Tax Declaration for CCT No. 164-2010000062 for the condominium unit 38-B of Bellagio One in Taguig City issued in the name of the spouses Christina Corona and Renato Corona.  Do you have this Tax Declaration with you?

MR. VILLARUZ.  I have here the original copy of the CCT of the Tax Declaration bearing CCT No. 1642010000062 with Tax Declaration No. EB01925621, registered in the name spouses Christina Corona and Renato Corona, Your Honor.

ATTY. MANALO.  Based on that document, Mr. Witness, what is the market value of the said property?

MR. VILLARUZ.  Based on this Tax Declaration, the market value is P5,827,200.00, Your Honor.

ATTY. MANALO.  And based on this document as well, what is the assessed value?

MR. VILLARUZ.  Based on the document, the assessed value is P3,496,320.00, Your Honor.

ATTY. MANALO.  We request, Your Honor, that …

THE PRESIDING OFFICER.  And what is the acquisition value?  Is it reflected there, no?

MR. VILLARUZ.  No, Your Honor.

ATTY. MANALO.  We request, Your Honor, that the market value and assessed value identified by the witness in the document marked as our Exhibit 152 be bracketed and marked as our Exhibit 152-A and –B.  And may we request, Your Honor, the prosecution to confirm that the pre-marked document is a faithful reproduction of the original presented by the witness.

THE PRESIDING OFFICER.  Mark it accordingly.  (Gavel)

ATTY. PANGANIBAN.  We stipulate, Your Honor.

ATTY. MANALO.  Thank you, counsel.

ATTY. PANGANIBAN.  As a matter of fact, may I manifest, Your Honor, that we stipulate on the genuineness of all these documents to expedite the proceedings, Your Honor, because these are tax declarations, and …

THE PRESIDING OFFICER.  Any objection?

ATTY. MANALO.  Your Honor, if they are willing to admit, Your Honor, the authenticity—I will just have the pertinent portions of the document sub-marked.

THE PRESIDING OFFICER.  Just manifest that you admit the authenticity.

ATTY. PANGANIBAN.  The authenticity.

THE PRESIDING OFFICER.  The authenticity of the document.

ATTY. PANGANIBAN.  The authenticity, yes, Your Honor, we admit.

THE PRESIDING OFFICER.  Okay.  So ordered.  (Gavel)

ATTY. MANALO.  Mr. Witness, you were also required to bring the Tax Declaration for Condominium Certificate of Title No. 164-2010000063 for a Parking Slot No. 50 of Bellagio One, Taguig issued in the name of the spouses Christina Corona and Renato Corona.  Do you have this tax declaration with you?

ATTY. PANGANIBAN.  May I interrupt, Mr. Senate President.

THE PRESIDING OFFICER.  Go ahead.

ATTY. PANGANIBAN.  We also admit the authenticity of the three tax declarations covering the three parking slots at the Bellagio to expedite the proceedings.

THE PRESIDING OFFICER.  Answer the question, witness.

ATTY. MANALO.  Do you have it with you?

MR. VILLARUZ.  Yes, Your Honor, I have with me the tax declaration bearing CCT no. 1642010000063, with tax declaration no. EB01925622, registered in the name of spouses Cristina Corona and Renato Corona, Your Honor.

ATTY. MANALO.  And what does that tax declaration refer to?  What is the location of the property?

MR. VILLARUZ.  The property is located at parking area no. 50, basement 2, Bellagio 1 condominium, Fort Bonifacio, Taguig City, Your Honor.

ATTY. MANALO.  And based on this document, Mr. Witness, what is the market value of this particular property?

ATTY. PANGANIBAN.  Your Honor, the document speaks for itself, and we have already admitted the authenticity of these documents, not only this single parking slot but the other two parking slots as well.

THE PRESIDING OFFICER.  Sustained.

ATTY. MANALO.  We only wish to have that sub-marked, Your Honor, so, we just want, Your Honor, the witness to point to us where that value can be located in the document so we could have it sub-marked, so when we offer it …

THE PRESIDING OFFICER.  All right.  With that explanation, the witness may answer.

ATTY. MANALO.  Thank you, Your Honor.

MR. VILLARUZ.  The market value is P240,000, Your Honor.

ATTY. MANALO.  And what is the assessed value based on the document?

MR. VILLARUZ.  The assessed value is P144,000.

THE PRESIDING OFFICER.  Is that per parking slot?

MR. VILLARUZ.  Yes, Your Honor.

THE PRESIDING OFFICER.  All right.

ATTY. MANALO.  Your Honor, with the manifestation of the prosecution that they are admitting the authenticity of this document, Your Honor, we are requesting that our exhibit 153, the portion identified as the market value be encircled and marked as our exhibit 153-A, am I correct—that is the …

ATTY. PANGANIBAN.  Go ahead, yes.

ATTY. MANALO.  And the assessed value, be marked as our Exhibit 153-B.

THE PRESIDING OFFICER.  Mark them accordingly.

ATTY. PANGANIBAN.  In fact, I would like to suggest, Mr. President, that this are pro-forma documents, and the area for assessed value as well as the area for market values, are all indicated in the documents themselves.  So, we do not need this witness to identify the values because they are clearly marked in the document.

THE PRESIDING OFFICER.  That is correct.  That is acceptable to the court.

ATTY. MANALO.  Yes, Your Honor, in which case, we just want this particular portion sub-marked so that we will just go on record, Your Honor, and just have the particular portions of each exhibit sub-marked so that we could go on record on it and when we make our formal offer, there will be now a basis in our transcript for stenographic notes and our formal offer of evidence.

ATTY.  PANGANIBAN.  We have no objection to the sub-marking, Your Honor.  What we object is the witness pointing out where to sub-mark because we all know where the entry is.

THE PRESIDING OFFICER.  Those are technical matters.  Let us not clutter the records with those details

Proceed.

ATTY. MANALO.  Okay.  Thank you, counsel.  Your Honor, we also have here—we also requested the witness to bring with him tax declaration—the tax declaration for CCT no. 1642010000064, for a parking slot number 51 of the Bellagio 1 in Taguig City, under the name of the spouses Cristina Corona and Renato Corona.  We request that with the admission made by the prosecution, the market value in this document which is P240,000 and the assessed value which is P144,000 be encircled and marked as our exhibit 154-A and 154-B.

Do you confirm this, Counsel?

ATTY. PANGANIBAN.  We agree.  We agree, Your Honor.

THE PRESIDING OFFICER.  Mark them accordingly.

ATTY. MANALO.  Thank you, Counsel.  The witness, Your Honor, has also been required to bring with him the tax declaration for condominium certificate of title No. 164-2010000065 issued for parking slot No. 52 of Belagio 1, Taguig, in the name of the Spouses Cristina Corona and Renato Corona.  In view of the manifestation made by the prosecution, we have pre-marked, Your Honor, this document as our Exhibit 155 and we request that the market value of the property involved in this tax declaration in the amount of P240,000.00 and the assessed value in the amount of P144,000.00 be encircled and marked as our Exhibit 155-A and 155-B.  Will the counsel for the prosecution confirm this?

ATTY. PANGANIBAN.  No objection, Your Honor.

THE PRESIDING OFFICER.  Mark them accordingly.

ATTY. MANALO.  Thank you.  Mr. Witness, you were also required to bring with you the tax declaration for TCT No. 2093-P for a Lot 1, Block 16 in McKinley Hill Village, Fort Bonifacio, Taguig, do you have that tax declaration with you?

MR. VILLARUZ.  Yes, Your Honor.  I have here the original copy of the tax declaration with TCT No. 2093-P, tax declaration No. GL 019-01137 registered in the name of Maria Czarina R. Corona, Your Honor.

ATTY. MANALO.  Your Honor we want to know from the prosecution if this tax declaration of this property is one of those that will be subject of the admission earlier made.

ATTY. PANGANIBAN.  Same manifestation, Your Honor.

THE PRESIDING OFFICER.  What is the manifestation?

ATTY. PANGANIBAN.  That we admit the authenticity of the tax declaration adverted to by counsel.

ATTY. MANALO.  With the admission made by the prosecution, we manifest, Your Honor, that this document has been marked as our Exhibit 158.  And we request, Your Honor, that the name of the owner indicated in this tax declaration which is a Maria Czarina R. Corona be encircled and marked as our Exhibit 158-A

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. MANALO.  Mr. Witness, in issuing the tax declaration you have said that you required the submission of a transfer certificate of title.  Do you have the transfer certificate of title relating to this particular tax declaration in the name of Maria Czarina R. Corona which you have just identified.

MR. VILLARUZ.  Can I take a look at my …

ATTY. MANALO.  Please do so.

MR. VILLARUZ.  Your Honor, I have here the photocopy of the transfer certificate of title No. 2093-p registered in the name of Ma. Charina R. Corona, Your Honor.

ATTY. MANALO.  Is that a certified true copy?

MR. VILLARUZ.  Actually, this is not a certified true copy of the original. We require the lot owner to provide us the photocopy of the original transfer certificate of title. This photocopy came from the owner who submitted this document from us.

ATTY. MANALO.  This is a copy from your record before the Assessors Office?

MR. VILLARUZ.  Yes, Your Honor.

ATTY. MANALO.  Your Honor, we have marked this document shown by the witness as our Exh. 158-A. Will the prosecution admit as well as to the authenticity of this transfer certificate of title?

ATTY. PANGANIBAN.  We regret. We cannot, Your Honor, because the official custodian of transfer certificate of title will be the Register of Deeds and not the City Assessor.

ATTY. MANALO.  In which case, Your Honor, we will also be presenting as well the Register of Deeds and we will just require him to make the identification of the appropriate title.

THE PRESIDING OFFICER.  Mark the document accordingly.

ATTY. MANALO.  In which case, we just want to have this document mark to show that this is the photocopy on record with City Assessors Office following our premarked exhibit.

THE PRESIDING OFFICER.          What is the exhibit marked?

ATTY. MANALO.  158-A, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. MANALO.  We also—I am sorry, make it 159.

THE PRESIDING OFFICER.  You are amending the number?

ATTY. MANALO.  Yes, Your Honor.

THE PRESIDING OFFICER.  Alright. Amend the number and mark it accordingly.

ATTY. MANALO.  And we request that the name of the registered owner appearing in the document as a Ma. Charina R. Corona of legal age, Filipino, single be encircled and marked as our Exh. 159-A-I.

THE PRESIDING OFFICER.  Mark it accordingly.

SEN. SOTTO.  Mr. President.

THE PRESIDING OFFICER.  Majority Floor Leader.

SEN. SOTTO.  Senator Miriam Santiago wishes to be recognized concerning this particular issue.

THE PRESIDING OFFICER.  The Lady Senator from Iloilo.

SEN. SANTIAGO.  Mr. President, I humbly point out to defense counsel that under Rule 132, particularly, Section 23, there is a much greater way of introducing these documents or marking them.  “SEC. 23. Public documents as evidence.—Documents consisting of entries in public records made in the performance of a duty by a public officer are already prima facie evidence of the facts therein stated.”  They are already prima facie, so there is no really no point going every single detail that you want to emphasize on record. You can do this for all of the records and make a single manifestation so that they can either stipulate or object. You don’t need to go over this one by one because it will take a long, long time.

ATTY. MANALO.  We will take note of the suggestion of the Honorable Senator, Your Honor, and I have nothing further for the witness.

THE PRESIDING OFFICER.  That is correct. That is why I was trying to put the two panels together to just look at the documents. These are public records. You cannot dispute them, so, anyway, it was done.

ATTY. MANALO.  Yes, Your Honor.

THE PRESIDING OFFICER.  You have no more questions on this witness?

ATTY. MANALO.  I have no more questions, Your Honor.

THE PRESIDING OFFICER.  Cross-examination.

ATTY. PANGANIBAN.  Yes, Your Honor, in view of the statements of Senator-Judge Ralph Recto, the cross-examination will be very short.

May I proceed, Your Honor. thank you.

Mr. Witness, you came to court today and identified five tax declarations, is that correct?

MR. VILLALUZ.  Yes, Your Honor.

ATTY. PANGANIBAN.  In all the tax declarations that you identified, the words “issued for taxation purposes” are clearly marked in all those tax declarations, is that correct?

ATTY. MANALO.  We object, Your Honor.

THE PRESIDING OFFICER.  What is the basis of the objection?

ATTY. MANALO.  The document, Your Honor, must be showed to the witness, Your Honor, before he is made to respond.  He was not shown the document.

THE PRESIDING OFFICER.  Witness may answer, that’s too technical.  Go ahead.

MR. VILLALUZ.  There is no word indicating “issued for taxation purposes” in the document, Your Honor.

ATTY. MANALO.  That is exactly my point, Your Honor.

ATTY. PANGANIBAN.  May I confront the witness with the documents, Your Honor.

ATTY. PANGANIBAN.  That is exactly my point, Your Honor, that is why I objected.

THE PRESIDING OFFICER.   You may confront the witness.  Proceed.

ATTY. PANGANIBAN.  Mr. Witness, I am showing to you Exhibit 152 of the defense, and may I ask you to read the announcement marked “Important” in the document itself.  Can you do that for me, please.

ATTY. MANALO.  Which document are you showing to the witness, counsel?

ATTY. PANGANIBAN.  I just stated that it is Exhibit 152 of the defense, Your Honor.

ATTY. MANALO.  And what portion are you referring to?

ATTY. PANGANIBAN.  The important announcement inscribed on the document.

ATTY. MANALO.  What portion?

THE PRESIDING OFFICER.  The announcement.

ATTY. MANALO.  In which case, Your Honor, the best evidence would be the document.  It is already in the document, Your Honor.

ATTY. PANGANIBAN.  May I request the witness to please read, Your Honor.

ATTY. MANALO.  We have been…

THE PRESIDING OFFICER.  Wait a minute.  Just allow the witness to read.  It will never be altered, it is there already.

ATTY. PANGANIBAN.  Thank you, Your Honor.

ATTY. MANALO.  Yes, Your Honor.

MR. VILLALUZ.  (witness reading the document)  “Important:  Issued for taxation purposed and should not be considered as title to the property”, Your Honor.

ATTY. PANGANIBAN.  Thank you, Mr. Witness.  And this announcement that it is—the tax declaration is issued for taxation purposes only is true not only to the exhibit, the tax declaration that you read, but also to the other four tax declarations that you brought in court today, is that correct?

MR. VILLALUZ.  Your Honor, tax declaration bearing EB-019-14923 also have a notification issued for taxation purposes, yes, Your Honor.

ATTY. PANGANIBAN.  Just to expedite, Mr. Witness, I would like you to please confirm that that announcement could be found in all the tax declarations that you brought to court today.

MR. VILLALUZ.  Yes, Your Honor.

THE PRESIDING OFFICER.   That is a form.

ATTY. PANGANIBAN.  Thank you.

THE PRESIDING OFFICER.   Anything else?

ATTY. PANGANIBAN.  Yes, Your Honor.  Now, with that admission, Mr. Witness, that it is for taxation purposes only, I would like you to please confirm that this document is not necessarily determinative of the current fair market value or the acquisition cost of the property reflected therein, is that correct?

ATTY. MANALO.  Objection, Your Honor, that calls for an opinion, Your Honor, that is for the court to determine because the records are already with the..

THE PRESIDING OFFICER.  The witness may answer.

MR. VILLALUZ.  The value reflected in this tax declaration is not the actual current market value of the property.

THE PRESIDING OFFICER.    Not the acquisition cost.

MR. VILLALUZ.  Not the acquisition cost.

ATTY. PANGANIBAN.  Correct.  And you say that, Mr. Witness, because the values reflected in the tax declarations are lifted from a schedule of values that you prepare, and which is approved by your local council, is that correct?

MR. VILLALUZ.  Yes, Your Honor.

ATTY. PANGANIBAN.  And you are always bound by this schedule of values, is that correct?

MR. VILLALUZ.  Yes, Your Honor.

ATTY. PANGANIBAN.  Is there any exception to your being bound by this schedule, Mr. Witness?

MR. VILLALUZ.  No, Your Honor, we are bounded by the..

ATTY. PANGANIBAN.  No exception.  I heard you awhile ago, say, that you are familiar with the local government code, is that correct?

MR. VILLALUZ.  Some, maybe.

ATTY. PANGANIBAN.  You have cited the local government code, and may I please direct you…

THE PRESIDING  OFFICER.  No, the question is, are you familiar with the government code?  Witness.

MR. VILLALUZ.  Not so much.

ATTY. PANGANIBAN.  But you know that there is such a thing as the local government code.

MR. VILLARUZ.  Yes, Your Honor.

ATTY. PANGANIBAN.  May I direct your attention, Mr. Witness, to Sections 202 and 203 of the Local Government Code which I respectfully request that you read for the record.

ATTY. MANALO.  Your Honor, this is a matter of judicial notice, provisions of the Local Government Code.  It will be taking too much the time of this court.

THE PRESIDING OFFICER.  Let the witness read it for the information of the public and of this court.

MR. VILLARUZ.   SECTION 202. Declaration of Real Property by the Owner or Administrator. − It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements therein, within a city or municipality, or their duly authorized representative, to prepare, or cause to be prepared, and file with the provincial, city or municipal assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the assessor concerned once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the calendar year 1992.

ATTY. PANGANIBAN.  Section 203, please.

MR. VILLARUZ.  SECTION 203. Duty of Person Acquiring Real Property or Making Improvement Thereon. − It shall also be the duty of any person, or his authorized representative, acquiring at any time real property in any municipality or city or making any improvement on real property, to prepare, or cause to be prepared, and file with the provincial, city or municipal assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier.

ATTY. PANGANIBAN.  Do you confirm, Mr. Witness, that CJ Corona, insofar as Bellagio and Bonifacio Ridge Spanish Bay Tower are concerned, never filed any sworn statement as to the actual value of these properties with your office?

ATTY. MANALO.  Objection, Your Honor, there is no basis.  The witness, Your Honor, is here to testify on the records, on the tax declarations.

THE PRESIDING OFFICER.  The court will allow the counsel to explain the purpose of the question.

ATTY. PANGANIBAN.  Your Honor, under Sections 202 and 203 of the Local Government Code, it shall be the duty of the owner to declare with the city assessor in a sworn statement the true value of the property.  Our point, Your Honor is, the properties which were purchased by respondent Chief Justice have different values in terms of acquisition cost and in terms of market value as reflected in the tax declarations.  There being a discrepancy and acquisition cost is substantially higher than the values marked in the tax declaration, under the law that I cited, Your Honor, it is the duty of the Chief Justice in a sworn statement to divulge the actual value of the property.  I am asking this witness as the assessor of Taguig City if ever there was a sworn statement filed by the Chief Justice to the effect of divulging the true value of his properties.

THE PRESIDING OFFICER.  You may answer.

ATTY. MANALO.  Your Honor please.

THE PRESIDING OFFICER.  You may answer, if  you know.

ATTY. MANALO.  Your Honor please, may I just make a short response to that.

THE PRESIDING OFFICER.  Proceed.

ATTY. MANALO.  My problem with that day, Your Honor, is it deals with the acquisition cost.  In the first place, the witness, Your Honor, is not a party to the sale.  He would not know what the acquisition cost is.

SEN. SOTTO.  Mr. President.

THE PRESIDING OFFICER.  He is referring to the mandate of the law and  that pertains to his function as an assessor and he is being asked whether the owner of the property complied with that requirement.  You may answer.

MR. VILLARUZ.   Your Honor, as of today I have no knowledge since this honourable Impeachment Court only subpoenaed documents pertaining to tax declaration per se.

SEN. SOTTO.  Mr. President.

THE PRESIDING OFFICER.  The Majority Floor Leader.

SEN. SOTTO.  May we recognize the son of the author of the Local Government Code, Senator Koko Pimentel, to enlighten the gentlemen on the floor.

THE PRESIDING OFFICER.  The Gentleman from Misamis Oriental.

SEN. PIMENTEL.  Thank you, Mr. President.  Just to be fair to the witness also, and for the information of the prosecution, Attorney, please pay attention.  You required the witness to read Section 202 and 203.

ATTY. PANGANIBAN.  That is correct, Your Honor.

SEN. PIMENTEL.  You also read Section 204.

ATTY. PANGANIBAN.  That is correct, Your Honor.

SEN. PIMENTEL.  203 says that this is the duty of the person acquiring, but Section 204 says that if that person does not discharge his duty, then it’s the assessor himself who will now make the declaration so that they can complete the schedule of values.

ATTY. PANGANIBAN.  Correction, Your Honor, but there is nothing which prevents the owner from—after a tax declaration is issued from divulging …

SEN. PIMENTEL.  Yes.

ATTY. PANGANIBAN.  … the true cost, the true value of its property.

SEN. PIMENTEL.  But my point is, to fair, you also asked him to read 204, because although 203 uses the word duty, it’s not such a big deal if the duty is not complied with because 204 has the mechanism to correct the situation when the people do not discharge this particular duty.  So, …

ATTY. PANGANIBAN.  May I have permission to ask the witness to read into the records Section 204, Your Honor.

SEN. PIMENTEL.  204.  Thank you.

ATTY. PANGANIBAN.  In compliance with the request of Senator-Judge Pimentel, Mr. Witness, can you please read into the records Section 204 of the Local Government Code.

MR. VILLARUZ.  Section 204.  Declaration of Real Property by the Assessor. – When any person, natural or juridical, by whom real property is required to be declared under Section 202 hereof, refuses or fails for any reason to make such declaration within the time prescribed, the provincial, city or municipal assessor shall himself declare the property in the name of the defaulting owner, if known, or against an unknown owner, as the case may be, and shall assess the property for taxation in accordance with the provision of this Title. No oath shall be required of a declaration thus made by the provincial, city or municipal assessor.

ATTY. PANGANIBAN.  Thank you, Mr. Witness.  Again, let me ask you, Mr. Witness, was there or was there not any declaration by CJ Corona on the true value or the actual value of the properties that he acquired in your jurisdiction?

JUSTICE CUEVAS.  Your Honor, please, the question will lack basis because not all the properties involved in the declaration mention, Your Honor, belongs to the Chief Justice, Your Honor.

The other property belongs to Czarina.  How can the Chief Justice be made to …

ATTY. PANGANIBAN.  I am going there, Your Honor.

THE PRESIDING OFFICER.  Go over the property one by one.

The Presiding Officer would like to ask this question.  Would the Office of the City Assessor of Taguig issue an assessment without the declaration required under the Local Government Code?

MR. VILLARUZ.  There are cases, Your Honor.

THE PRESIDING OFFICER.  When?

MR. VILLARUZ.  When the owner fails to declare his property, Your Honor.

THE PRESIDING OFFICER.  And you make the declaration?

MR. VILLARUZ.  Yes, Your Honor.

THE PRESIDING OFFICER.  But in all cases, a declaration must be made whether by the owner or by the City Assessor as a basis for the issuance of an assessment of the property for owner to pay the real estate tax?

MR. VILLARUZ.  Yes, Your Honor.

THE PRESIDING OFFICER.  Correct?

MR. VILLARUZ.  Yes, Your Honor.

THE PRESIDING OFFICER.  So, once an assessment is made, the assumption is made, the assumption is that there was a proper declaration done for that particular property.

MR. VILLARUZ.  Yes, Your Honor.  We made our assessment based on our schedule of fair market value.

ATTY. PANGANIBAN.  Your Honor, may I interrupt for a minute, Your Honor, I would like to cite the resolution adopting the rules of procedure on impeachment trials, Rule 15, may I read, witnesses shall be examined by one person on behalf of the party producing them and then cross-examined by one person on the other side.  I noticed, Your Honor, that there was a substitution of counsel, on the part of the defense.

JUSTICE CUEVAS.  May I reply, Your Honor.

THE PRESIDING OFFICER.  Yes, please.

JUSTICE CUEVAS.  Accidentally enough, Mr. Counsel, I am the lead counsel of the Chief Justice, and I can take over anytime, with the permission from the honorable court.

Is there any violation of any rule?

ATTY. PANGANIBAN.  Unfortunately, the rules …

JUSTICE CUEVAS.  What the rules provide is, at the same time, two or more, if it is one by one, that is not mentioned.

THE PRESIDING OFFICER.  I have to stop this, you are quibbling with inconsequential matters.

ATTY. PANGANIBAN.  We submit, Your Honor.

THE PRESIDING OFFICER.  It doesn’t matter whether the one that asks the question is either way, the panel of defense is there, the panel of prosecutor is there, you deal with the witness.

ATTY. PANGANIBAN.  We submit, Your Honor.

THE PRESIDING OFFICER.  You are delaying the proceeding.

ATTY. PANGANIBAN.  We apologize, Your Honor.

THE PRESIDING OFFICER.  Stop these things so that we can proceed.

ATTY. PANGANIBAN.  I have a pending question with the witness.

THE PRESIDING OFFICER.  Go ahead.

ATTY. PANGANIBAN.  I have a pending question with the witness.  Did Mr. Corona file or did he not file the required sworn statement under Articles 202 and 203 of the Local Government Code with respect to his properties in Taguig City.

JUSTICE CUEVAS.  Your Honor, please, it assumes a question …

THE PRESIDING OFFICER.  Witness may answer if he knows.

MR. VILLARUZ.  As of today, I have no knowledge about–…

THE PRESIDING OFFICER.  Tapos..

MR. VILLARUZ.  … –the Chief Justice files a sworn statement.

ATTY. PANGANIBAN.  Mr. Witness, can you please make a definitive answer.

THE PRESIDING OFFICER.  Well, as of today, he does not know.  Don’t press an answer of knowledge when the witness has already said, as of today, he does not know.

ATTY. PANGANIBAN.  Your Honor, may we allow the witness to go back to his office and come back, maybe on Monday, and bring a certification that there is no such filing on the part of the Chief Justice, or if there is one, please bring a copy of the sworn statement.

JUSTICE CUEVAS.  Your Honor, please, may I be allowed?

THE PRESIDING OFFICER.  Yes, please.

JUSTICE CUEVAS.  Your Honor, please, that assumes a situation where the procedure being laid down by the honorable counsel, Your Honor, is supposed to be mandatorily or to be observed in all cases, Your Honor.  What the law says, if the owner or the administrator fail to make the necessary declaration under oath within 60 days after the acquisition, Your Honor, then, the office of the assessor can continue with the proceedings and make the assessment instead of the owner or the administrator, Your Honor.

Why will there be a necessity, there is no procedure that is outlined for that purpose, Your Honor.  That is an arrogation of the power that do not belong to this witness, Your Honor.

ATTY. PANGANIBAN.  May I respond to that very briefly, Your Honor.

THE PRESIDING OFFICER.  Yes, go ahead.

ATTY. PANGANIBAN.  The Local Government Code mandates, it is not an option on the part of the owner because the wording is, it shall be the duty, it is a mandatory provision, Your Honor.

JUSTICE CUEVAS.  May we know the purpose—I was telling you, Your Honor, that it is directed towards …

THE PRESIDING OFFICER.  Are you, counsel, disputing the accuracy of the assessment issued on these units by the city assessor of Taguig?

ATTY. PANGANIBAN.  Your Honor, there is a big discrepancy between the market value …

THE PRESIDING OFFICER.  Well then, if you have the evidence, produce it to confront the witness.  Your are on a cross examination.

REP. FARIÑAS.  With the permission of the honorable Senate President …

THE PRESIDING OFFICER.  You know, that is the proper thing to do if you are confronting this witness by cross examination without the necessary basis.

REP. FARIÑAS.  May we approach the witness, Mr. President?

THE PRESIDING OFFICER.  Yes.

JUSTICE CUEVAS.  Now, you may be violating the rule that was read—he was citing thereof.

REP. FARIÑAS.  The Senate President just said that we are allowed.

JUSTICE CUEVAS.  No, you can approach but there was no statement that you can …

THE PRESIDING OFFICER.  Let the prosecution approach the witness.

JUSTICE CUEVAS.  I am sorry, Your Honor, I am sorry.

REP. FARIÑAS.  Mr. Witness, showing to you Exhibit 151, there is an entry here, supposed entries where it states sworn statement of owner.  Now, below, it says here, will you please read what it says there.

MR. VILLARUZ.  Sworn Statement of Owner.  Under the provision of Republic Act 7160, I hereby certify that the current and fair market value of the foregoing described property of which I am the owner, administrator, is to the best of my knowledge and belief, as follows:

REP. FARINAS.  Thank you.  Is there any signature in this requirement of entry to be sworn to by the owner?

JUSTICE CUEVAS.  Admitted.  There is none, Your Honor.

THE PRESIDING OFFICER.  The document will speak for itself if there is a signature or there is none.

REP. FARINAS.  May you review all the other exhibits of tax declarations that you have testified to here before the honourable Senate and inform us if there is any signed declaration made by the owner.  I will refer you to 152.  Unless the defense will admit that there are no signatures of the …

JUSTICE CUEVAS.  May we know the question, Your Honor.

REP. FARINAS.  Other tax declarations, Justice.

JUSTICE CUEVAS.  The question, the question.

REP. FARINAS.  If the Chief Justice signed the declaration.

JUSTICE CUEVAS.  May we clarify, Your Honor.  Declaration with respect to what property.  Because there are three properties involved here, Your Honor.

REP. FARINAS.   156.  156.

JUSTICE CUEVAS.  Yes.  But what property is that?

REP. FARINAS.  This is the … Pakibasa kung anong property.

MR. VILLARUZ.  This is the McKinley Hill property.

REP. FARINAS.  At the back portion, is there any signature made by the declarant-owner?

MR. VILLARUZ.  There is none.

THE PRESIDING OFFICER.  All right.  There is none.  Next.

REP. FARINAS.  157.  Can you also look at the rear portion and inform the honourable court if there is any signature of the declarant-owner of the property.

MR. VILLARUZ.  There is no signature, Your Honor.

REP. FARINAS.  Thank you, Mr. President.

THE PRESIDING OFFICER.  You know, what is the materiality of that?  Article II deals with the—you are presenting all of these documents under Article II.  Article II of the articles of impeachment deals with the inclusion, disclosure, and non-inclusion of assest, isn’t it?

JUSTICE CUEVAS.  That is correct, Your Honor.

THE PRESIDING OFFICER.   If all of those assets were included in the SALN, so there is compliance with of Article II.  You must show that the asset was not included, then we will allow.

ATTY. PANGANIBAN.  May I say something, Your Honor.

THE PRESIDING OFFICER.  Go ahead.

ATTY. PANGANIBAN.  The SALN requires not only filing but also that you file accurate entries in the SALN and we are directly questioning the entries or their truthfulness and accuracy.

THE PRESIDING OFFICER.  Then you produce that.  You produce that.  This is already established.  The values are established in the declaration.  Now, you want to challenge the entries in this declaration, produce the evidence to controvert it.

ATTY. PANGANIBAN.  We already did, Your Honor.

THE PRESIDING OFFICER.  Where is it?

ATTY. PANGANIBAN.  Because we have presented the various deeds of absolute sale covering these properties.

THE PRESIDING OFFICER.  Then let those stay in the record.  Make your summation at the proper time.

ATTY. PANGANIBAN.  Correct, Your Honor.

THE PRESIDING OFFICER.  You are arguing about values here.  We will never end this hearing if that is your procedure.  So Ordered.  Proceed.

ATTY. PANGANIBAN.  Thank you, Your Honor.  Mr. Witness, as part of your functions as City Assessor of Taguig, and as part of your functions in issuing tax declarations, are you also informed about the deeds of absolute sale involving the properties under your jurisdiction?

MR. VILLARUZ.  Yes, Your Honor. It is part of the requirements before transactions were made.

ATTY. PANGANIBAN.  Alright. For the Bellagio, you would have known as part of your functions as City Assessor, I am referring to Exh. AAAA, Your Honor, that the purchase price of the Bellagio is P14,510,225.00 …

THE PRESIDING OFFICER.  That is per deed of sale?

ATTY. PANGANIBAN.  Per deed of sale, Your Honor.

THE PRESIDING OFFICER. Alright.

ATTY. PANGANIBAN. Whereas, the value indicated in your tax declaration, assessed value of P3,928,320.00 and market value of only P6,547,200.00, will you confirm, Mr. Witness, that the value indicated in your tax declaration is substantially lower than the acquisition cost of this Bellagio property.

JUSTICE CUEVAS.  Admitted, Your Honor.

THE PRESIDING OFFICER. The documents speak for themselves.

JUSTICE CUEVAS.  The document is the best document.

ATTY. PANGANIBAN.  Is that the case, Your Honor, also for …

THE PRESIDING OFFICER.  It is already admitted by the defense.

ATTY. PANGANIBAN.  Thank you, Justice, but may I ask you, please, if that admission holds true for the property at Bonifacio Ridge Spanish Bay Tower and also the Mckinley Hill property?

JUSTICE CUEVAS.  There is no definite statement, Your Honor, that we cannot neither deny or affirm, may we be informed, Your Honor?

THE PRESIDING OFFICER.  You go over.

ATTY. PANGANIBAN.  May I continue, Your Honor.

THE PRESIDING OFFICER.  Go ahead.

ATTY. PANGANIBAN.  For Bonifacio Ridge, Mr. Assessor, for contract dated October 14, 2005, the selling price is P9,159,940.00, whereas, in the tax declaration that you issued, the market value is merely P2,369,980.00 and the assessed value of P1,421,990.00. Will you confirm, Mr. Witness, that the actual price, the selling price of the acquisition cost of this property is more than three times greater than the market value reflected in your tax declaration?

JUSTICE CUEVAS.  If Your Honor please, before the witness answer, may we be clarified as to the purpose of the question?

THE PRESIDING OFFICER. Please, clarify it.

ATTY. PANGANIBAN.  May I explain, Your Honor.

THE PRESIDING OFFICER.  Yes.

ATTY. PANGANIBAN. I thought it was obvious, Your Honor, that in the SALN, the Chief Justice used values reflected in the tax declaration.  We are proving right now that the acquisition cost, the actual value or the current fair market value at the time of acquisition of these properties is far, far greater than that indicated in the SALN.

THE PRESIDING OFFICER. I understand that, counsel,

The SALN of the Chief Justice is an official document submitted by him. Okay. And it reflects there the values that he attached to the properties that he declared in that SALN. Now, the tendency of your questioning is that those values do not show the real acquisition cost. I agree with you. That is why, you have to introduce evidence to contradict those values to prove the true value of acquiring those properties by the declarant of that SALN. And that is—you have already done that.

ATTY. PANGANIBAN.  We have already done that.

THE PRESIDING OFFICER.  So, what is the point in belabouring the issue with this witness?

SEN. SOTTO.  Mr. President.

THE PRESIDING OFFICER.  Yes, the Majority Floor Leader.

SEN SOTTO. Senator Marcos wishes to be recognized on that point, Mr. President.

THE PRESIDING OFFICER.    The Gentleman from Ilocos Norte.

SEN. MARCOS.  Thank you, Mr. President.  I would just like to clarify because there seems to be a confusion or assertion that these are somehow discretionary values that can be imputed. The assessed value is very simply the schedule of fair market value which is contained in an ordinance that is passed by the Sanggunian of that LGU, and from the schedule of fair market value as explained  by Senator Recto, they take a percentage of that, ano ba yong ating naano, is 30% for the…

THE PRESIDING OFFICER.  For residential.

SEN. MARCOS.  For residential, 60% for…

THE PRESIDING OFFICER.  For condo.

SEN. MARCOS.  Condo, and…

THE PRESIDING OFFICER.  50% for agriculture.

SEN. MARCOS.  50% for agriculture, and that is right, so, these assessed values come directly from the ordinance that states the schedule of fair market value.  The assessor has no discretion here.  He simply has to follow fair market value times 30%, 50%, 60%, whatever it is.  So, I think that whatever the acquisition cost was, it does not indicate any, shall we say, discretionary adjustment by the assessor.  We are putting the assessor on a spot here when all the assessor does is make that very simple calculation.  Just to clarify for everyone that these assessed values are pretty much dictated to the assessor by the ordinance that is passed by the Sanggunian of Taguig City.  Just for clarification.

THE PRESIDING OFFICER.  You know, counsel, you already established the basis that—and you asked that awhile ago, that this document presented by this witness are for tax purposes only.  They do not deal with the actual fact of acquisition of the property by the declarant, Chief Justice, of that SALN in question.

ATTY. PANGANIBAN.  That being the case, Your Honor, we have no further cross-examination.

THE PRESIDING OFFICER.  Precisely, then, you have already introduced the controverting evidence.

SEN. SOTTO.  Mr. President.

THE PRESIDING OFFICER.  Majority Floor Leader.

SEN. SOTTO.  May we recognize Senator Allan Peter Cayetano, the Minority Leader who wish to be recognized, then, Senator Lacson and Senator  Recto.

SEN. CAYETANO (A.).  Magandang hapon, Mr. President, at sa atin pong dalawang panig.  When lawyers and numbers come together, ganito talaga nangyayari.  Kaya sa mga pre-law courses tinanggal na yong maraming math courses no.  But allow me to help my kababayan in the witness stand to help clarify by first a question to both the prosecution and defense.

THE PRESIDING OFFICER.  May I suggest, with due respect, before you proceed, let us suspend the session for…

SEN. SOTTO.  Ten minutes, Mr. President.

THE PRESIDING OFFICER.  Ha?

SEN. SOTTO.  Fifteen minutes.

THE PRESIDING OFFICER.  Fifteen minutes.

It was 3:52 p.m.

RESUMPTION OF TRIAL

At 4:23 p.m., the trial was resumed.

THE PRESIDING OFFICER.  Trial resumed.

The Gentleman from Taguig has the floor.

SEN. CAYETANO.  Thank you, Mr. President.

Kanina po, naga-argue or nagkakalituhan po pagdating sa ano yong fair market value, ano yong mga zonal value, etc.  So, let me address first this question to both the prosecution and the defense.  Malinaw naman po sa Constitution na kailangan mag-file ng SALN ang isang opisyal, mandatory po yan.  Malinaw din po sa 6713 at sa amendment na ang kailangan po nating i-file at tinanong ko na po dati ito sa ating good Justice Cuevas at sinabi nga po nya no kung ano yong mga dapat ilagay.

Dito po sa form, nakikita po natin Assets, Liabilities, and Net Worth.  Doon po sa 1.  Assets, a. Real Properties, nakalagay: Kind, location, year acquired, mode of acquisition, assessed value, current fair market value, acquisition cost na may land, building and then another column, improvements, no.  Ang pinagtatalunan po natin ngayon, current fair market value.  May I ask the prosecution first, ano po ang pagkaintindi nyo, ang current fair market value, at ano ang basis nito dapat?

ATTY. PANGANIBAN.  Para sa amin po, Ginoong Hukom, ang current market fair value is the actual value of the property at the time that it was declared. So, for example, if the SALN is dated December 31, 2010, the current, because it’s called current fair market value should be the actual value as of December 31, 2010.  That’s how we interpret it, Your Honor.

SEN. CAYETANO (A.).  So, including the price of the improvements, or the value of the improvements

ATTY. PANGANIBAN.  Yes, Your Honor, if that is indicated in the SALN, including the improvements.

SEN. CAYETANO (A.).  Ano po ang basis nyo?  Bakit po iyon ang interpretasyon ninyo?

ATTY. PANGANIBAN.  Meron pong definition doon sa SALN form.  May I just have a second to look for my file, Your Honor.

SEN. CAYETANO (A.).  Pakidagdag na rin po, sino ang magsasabi kung ano ang current fair market value.

ATTY. PANGANIBAN.  It is a…

THE PRESIDING OFFICER.  Alam po ninyo sa ating Saligang Batas ang iniuutos lang ay ilista ang assets, liabilities at net worth, hindi ba?  Ngayon, these are ordinary accounting terms used for hundreds and hundreds of years in accounting practice.  They have a settled technical meaning.  Asset, yong pag-aari mo.  Sa accounting, you record your asset by its historical cost, not by its evaluation value or per market value at a given time so that you will know, you carry these values in time for purposes of computing your taxable income when you dispose of them.  Kaya palagay ko nalilito tayo dahil dito sa mga form na ginawa.  All that the Constitution says is list your assets, liabilities and net worth.  So, naturally, for you to be able to know your net worth, you much list your asset according to the amounts that you use to buy them compared to your liabilities and  what is the difference of the asset over the liabilities, that is your net worth.  This is the accounting system.

ATTY. PANGANIBAN.  May I proceed, Your Honor.

THE PRESIDING OFFICER.  Yes, proceed.

ATTY. PANGANIBAN.  Nandito po sa SALN form ang definition ng current fair market value.   Babasahin ko po.

SEN. CAYETANO (A.).    To be clear, counsel, that is the old SALN form.

ATTY. PANGANIBAN.  This is the old SALN form, particularly 1992 SALN form.  Current fair market value means it’s actual value.  That is the fair value of the property as between one who wants to purchase and one who wants to sell it.  Yan po ang definition ng old SALN form and because there is that word “current”, ang amin pong posisyon is whenever you accomplish your SALN and you date it, for example, dated December 31, 2011, then you have to place there the fair market value as of December 31, 2011.

SEN. CAYETANO (A.).  Sino po ang magsasabi?

ATTY. PANGANIBAN.  Yon pong nagde-declare kung sino po yong public official na nag-e-execute ng SALN sya po dapat ang mag-ascertain.

SEN. CAYETANO (A.).  At ano po ang basis nyo?

ATTY. PANGANIBAN.  Yon pong maaari pong yong acquisition cost, maaaring yong mga improvements na inilagay nya pero hindi po nya pwedeng gamitin yong tax declaration sapagkat yong tax declaration po e based sa schedule of value na luma.

SEN. CAYETANO (A.).  Para malinaw, itanong po natin sa defense, same question po.

JUSTICE CUEVAS.  The fair market value, if Your Honor please, na dapat maging panuntunan sa pagdedeklara sa SALN ng isang public official could be on the basis of the valuation made by the assessor, Your Honor.  Because as we will notice, even under the Constitution or any law, there is no definite amount, there are no definite considerations that must be considered for purposes of determining ano ba ang tunay na market value.  Dito po mapapansin natin ang involve po dito ay mga, hindi lamang lupa at bahay kung hindi condo units.  And alam po naman natin na ang condo unit, minsan mataas na mataas, kung ang acquisition, halimbawa po lang ‘to, P3 million, pwede pong sa isang pagkakataon ang ginawang declaration ay maaaring isang milyon lamang ang halaga non.  At maaaring kahit bago don, mas mababa pa.

What I wanted to drive out is—may I continue, Your Honor.

SEN. CAYETANO (A.).  Yes, please.

JUSTICE CUEVAS.  What I wanted to drive out is if in the preparation and submission of his statement of assets and liabilities, the public official making the same have relied on the valuation made by an official of the government, he must be in good faith, no presumption of malice, and therefore if there is no malice, then the statement of  assets and liabilities, if there are errors, irregularities, infirmities may be ordered corrected, Your Honor.

What prevents the correction, Your Honor, on the part of the official making the return is if there is malice and bad faith.  In other words, in order to defraud, in order to create another criminal liability, then that is where the law will set in, Your Honor, as not granting him the element of …

THE PRESIDING OFFICER.  Tama po tayo diyan.  Pero kung ito ay impeachment case e.

In ordinary cases, tama yan.  Impeachment case ito.  Ibig sabihin, linabag ba ang Saligang Batas?  Meron bang pagkakamali na pinagbabatayan o pwedeng pagbatayan sa impeachment?  Assets—Utos ng batas ito ha, utos ng Saligang Batas.  Assets, Liabilities, Net Worth, okay.  E hindi lamang yan ang sinabi, sinabi ng batas, kailangang ideklara mo at sumpaan mo na ito ang asset mo, ito ang liability mo at ito ang net worth mo.

Ano ba yung net worth?   Yung net worth po ng isang korporasyon o isang tao ay nababatay po yon dun sa halaga ng kanyang asset minus liabilities.  At yung halaga nung asset is based for tax purposes, and we must know that.  The purpose of this law is for anti-corruption policy of the government.  And you cannot commit a corruption if you acquired it for 1 million and it’s now 100 million.  You did not steal the difference between 1 million and 100 million.  If ever, if you indeed committed corruption, it’s only limited to the 1 million.  Kaya kailangan, ang importante yung acquisition cost ditto.

All right.  So proceed.

JUSTICE CUEVAS.  We agree, Your Honor, Mr. President.

SEN. CAYETANO (A.).  Thank you.  Yung word po na current at yung sinabi po ni Senate President ng net worth, wouldn’t that affect yung choice nung declarant kung ano ilalagay niyang interpretation nya ng current and fair market value?

JUSTICE CUEVAS.  Kasi po, sa pagkaunawa ko, yung current ay varies e, sapagka’t meron pong pagkakataon na ang halaga ng acquisition, let’s say, is five million, after two or three years that may only be worth two million or even less.

SEN. CAYETANO (A.).  Meron pong as of December 31.

JUSTICE CUEVAS.  Correct.

SEN. CAYETANO (A.).  So yung current as of that date …

JUSTICE CUEVAS.  I wanted to point out, Your Honor, a situation similar to this.  The acquisition was made years ago.  But what is involved in the controversy is the present SALN.  Now, do we hold the person making the statement liable for the 3 million or the value as it is now?  There is where a great difference will come in, Your Honor, because we have held a lot of witnesses here in connection with the valuation before, and there were statements on the effect.  Meron pong pagkakataon kahit na ang halaga’y ganito ay binibigay ng lugi pa sa halaga.  So, kung ako po ang magfa-file, alin po ang ilalagay ko?  Necessary yung ilalagay ko yung kasalukuyang halaga.

SEN. CAYETANO (A.).  Yung acquisition cost po at ‘yong assessed, wala tayong pagtatalo doon, ‘yong current.

JUSTICE CUEVAS.  Opo.

SEN. CAYETANO (A.).  But isa pa hong tanong, kung pwede po, ‘yong mga lawyers natin, pakitingnan niyo po iyong SALN ng Chief Justice, putol lang ho ba ‘yong form or ‘yong networth ho?  Meron po, ‘yong iba, meron po ano, iyong iba, wala.  Kasi sa form po namin, merong networth e.

JUSTICE CUEVAS.  Meron din po dito.

SEN. CAYETANO (A.).  Hindi po ba hindi magiging accurate iyong networth kung hindi po ang ilalagay natin iyong actual market value.

JUSTICE CUEVAS.  Agreed po ako doon, pero ito ang aking itinatanong sa inyo.  Kung ako po ang magpa-file, ang ini-acquire kong condominium unit cost me, let us say, P10 million, that was three years ago, and I am filing again another SALN now, and the value thereof could even be only P1 million instead of P5 million.  May I be faulted for stating P1million only?  Is there fraud?  Is that indicative of fraud?

SEN. CAYETANO (A.).  If you bought it po for five years ago at P5 million, at ang halaga noon ay P5 million.

JUSTICE CUEVAS. Opo.

SEN. CAYETANO (A.).  Ang declaration nyo, 5-5.

JUSTICE CUEVAS.  Opo.

SEN. CAYETANO (A.).  If three years later, it is P10 million, ang declaration niyo, 5-10.  If 10 years later, bumagsak ang presyo, it is P1 million, ang declaration niyo is 5 and 1.  Para makita po talaga kung magkano ang …

JUSTICE CUEVAS.  Opo, nakalagay po doon sa una.  I declared it as five pero bumababa na po ngayon ang halaga …

SEN. CAYETANO (A.).  Yes.

JUSTICE CUEVAS.  Nagkakasala ho ba ako …

SEN. CAYETANO (A.).  Okay.

JUSTICE CUEVAS.  … ng paglabag sa batas?

SEN. CAYETANO (A.).  Justice, the point, Justice, I wanted to drive at is that, wala tayong pagtatalo sa fact.  This is not a debate on—it is not an issue of fact.  So, kasi, sinasabi po nila, iba ang presyo ng actual current—iba ang current fair market value, at ang sinasabi nyo po, iba.  Ang sinasabi ho ng prosecution, dapat kung ano iyong kapag pumunta ka sa broker ngayon, pare, magkano mo ibebenta ito at magkano ko pwedeng bilhin?  Iyon ang gusto nilang amount.

JUSTICE CUEVAS.  E kung sabihin po—I am sorry po, I am sorry.

SEN. CAYETANO (A.).  Tama po kayo.

JUSTICE CUEVAS.  Pasensya po.

SEN. CAYETANO (A.).  Tama po kayo, sa inyo naman po, ang sinasabi nyo po, magulo iyong ganoong basehan kasi pwedeng ibaba o itaas ng broker at paiba-iba.  So, sa inyo, ang sinasabi nyo po, pwedeng iyong assessor, iyong value sa assessor, sapagkat good faith ang public official kapag ganoon—so, actually, ang pinag-uusapan natin, hindi conclusion of fact kung hindi conclusion of law.  So, ang trabaho namin, mag-decide ano ba ang ibig sabihin ng current fair market value at kung mag-aagree kami sa prosecution na dapat yong actual, ang susunod naming ano, is this impeachable or is it a simple mistake without malice, as you stated, correct ho ba ang pagkaintindi ko more or less po?

JUSTICE CUEVAS.  There is where, Your Honor, we may vary in our  postulation and articulation.  If I were a sitting Justice, necessarily, I will take into consideration all the necessary factors.  Mayroon nga po akong nabiling halagang P5 million, three or four years ago, e magpa-file na naman ako ngayon as an impeachable public officer.  E itinanong ko sa—magkano ba mabibili?  Wala ng mabibili niyan, bulok na bulok na iyan and so on.  Am I still under legal obligation to declare it as P5 million acquisition or only the …

SEN. CAYETANO (A.).  My point, precisely, Justice, we can spend the whole month arguing on values and amounts, …

JUSTICE CUEVAS.  Yes.

SEN. CAYETANO (A.).  But ang pinagtatalunan pala dito iyong conclusion of law whether kung ano ang depinisyon ng current fair market value.  Let me elaborate ano.  Tatlo ang vaules na alam natin e.  Iyon una, iyong sinasabing sa assessor, halimbawa po sa Taguig, tama po ba ako, Ginoong assessor?  Sa Fort Bonifacio ang pinakamataas na value is P19,200 sa kahit anong building at condominium.  Iyon ang pinakamataas.

MR. VILLARUZ.  Yes, Your Honor.

SEN. CAYETANO (A.).  Hindi po kayo pwedeng mag-assess ng mas mataas doon.

MR. VILLARUZ.  Yes, Your Honor.

SEN. CAYETANO (A.).  Now, kahit na meron po tayong isang condominium doon na P130,000 na per square ang bentahan, tama po ba?

MR. VILLARUZ.  Yes, Your Honor.

SEN. CAYETANO (A.).  At bakit po nga ganoon?

MR. VILLARUZ.  We are bound by the ordinance, the schedule of fair market value.

SEN. CAYETANO (A.).  Yes.  And what are the considerations of our councillors and of our dear mayor in determining kung itataas o hindi?

MR. VILLARUZ.  Come again.

SEN. CAYETANO (A.).  Didiretsuhin ko na, two years ago, itinaas ng 200-300%  ang taxes diyan, ngayon, ang policy noong bagong mayor, no new taxes, hindi itataas, bakit?  Kapag itinaas niyo iyong taxes, ano po ang mangyayari?  Sa Taguig ho ba bibili ng condominium at sa Taguig ho ba magtatayo ng condominium ang ibang mga developer o lilipat ng Mandaluyong, Pasig, Makati, Quezon City, Maynila?

MR. VILLARUZ.  Malamang na lilipat, Your Honor.

SEN. CAYETANO (A.).  Meaning po, hindi inuutos ng local government code sa sanggunian na ilagay mo iyong actual market value.  Ang sinasabi lang option ninyo iyan.

THE PRESIDING OFFICER.  Gentlemen, I beg your indulgence, because we have not much time.

SEN. CAYETANO (A.).  Your Honor, just one minute.

THE PRESIDING OFFICER.  I would like to explain the position of this Presiding Officer.  The only thing material here is did this respondent, Chief Justice, include in his SALN his assets liabilities and networth in his SALN?  Did he miss in including some of his assets, liabilities and networh in his SALN.  That is Article II.  That is all we have to deal in Article II.  And if he did not, then we go back to the Constitution.  First sentence of the Constitution which says:   “A public official or employee shall, upon assumption of office and as often thereafter as may be prescribed by law, submit a declaration under oath of his assets, liabilities and networth.  Did he comply with this faithfully?  If he did not reflect all his assets and liabilities and netwoth in his SALN faithfully.  When you state under oath something, you must be factual and truthful, isn’t it?

JUSTICE CUEVAS.  Right, Your Honor.

THE PRESIDING OFFICER.  All right.  Then that is the issue.  That is all.  Let us not waste our time discussing values, fair market value, assessed value or whatever value.

SEN. CAYETANO (A.).  I agree, Your Honor.

THE PRESIDING OFFICER.  The prosecution has already established the acquisition cost of his assets.  That is a proper rebuttal evidence.  So, proceed.

SEN. CAYETANO (A.).  Your Honor, may I have one minute just to wrap up.  Your point was precisely my point because we have been quibbling from the start and many Senators have been trying to help clarify these amounts.  So, just allow me to wrap up, Your Honor, with one minute.

THE PRESIDING OFFICER.  Proceed.  Proceed.

SEN. CAYETANO (A.).  Kaya po iyong batas po ang sinasabi iyong fair market value, iyon po ay iyong nasa schedule.  Iba po iyan sa fair market value na nasa Constitution, na halimbawa kung gagamitin mo iyong eminent domain, iyong mayroon kayong i-e-expropriate na lupa, and susundin doon iyong sinasabi ng prosecution na iyong halaga na iyong isang buyer eh gustong ibenta at iyong isang seller ay payag siyang ibenta at isang buyer willing siyang bumili, so, kung pupunta ako ng broker, pare, gusto ko itong condo na ito, magkano ibebenta iyan.  Pag sinabing P50,000.00 per square, kahit sa schedule mo ay P19,200 per square lang, ..iyon  po iyong actual fair market value.  Kaya tayo nalilito dahil ginamit ng local government code iyong salitang fair market value at ginamit naman po ng SALN, current fair market value at sa Constitution naman po na fair market value, magkaiba din po iyon.  Lastly, nadagdagan pa ng zonal value na nandiyan sa Section 6-E of the NIRC, na sinasabi for payment of internal revenue taxes, whichever is higher.  The amount determined by the commissioner which is the zonal value or the amount shown in the assessor’s.  But both of these can be lower.  So, bottom line, Mr. President, you are correct.  Sa haba-haba po ng pinag-uusapan ngayon, ang punto lang ganito.  Mas mababa ang assessed value, ang fair market value sa ordinansa sa buong Pilipinas.  Halos sa buong Pilipinas.  Kaso sa aktwal.  At ang pinag-uusapan lang ano ba dapat ilagay sa column na iyon.  Pero para  matigil na po iyong usapan, sinasabi ng prosecution dapat iyong aktwal, at sinasabi ng defense, good faith dahil sinunod iyong nandiyan sa assessors.  So, I hope I helped clarify this matter and we can move on to another point.  Thank you, Mr. President.

THE PRESIDING OFFICER.  There is no question that the Chief Justice included certain assets in his statement of assets and liabilities and networth in his SALN.  There is an allegation which is 2.3, paragraph 2.3 of  Article II that he did not include some assets in the form of bank accounts. That is what we are dealing here in this particular article. And we are going astray in discussing the job of an assessor, discussing the job of a register of deeds. These are all irrelevant. Come on, proceed.

ATTY. PANGANIBAN. While on that note, Mr. President, a while ago, they made this assessor identified a transfer certificate of title purportedly belonging to Ma. Charina Corona. We checked, Your Honor, and it is the same as our evidence. Therefore, in order to obviate the need to present the register of deeds for Taguig, we are willing to admit the existence and authenticity of that title, but we are not admitting the validity and genuineness of the underlying transaction.

THE PRESIDING OFFICER.   Then, the question with respect to that title, is that an asset of the Chief Justice or is that a real asset of the daughter?

ATTY. PANGANIBAN.  In short, yes, Your Honor.

THE PRESIDING OFFICER.  Now, you present a proof that that is not an asset of the daughter, but asset of the Chief Justice, then that means, that is an excluded—non-included assets. So, it comes into the picture.  But until then, leave it as that. It is already in the record.

ATTY. PANGANIBAN.   Yes, Your Honor.

THE PRESIDING OFFICER.  Correct.

SEN. SOTTO.  Mr. President, may we recognize Senator Ping Lacson.

THE PRESIDING OFFICER.  The Gentleman from Cavite.

SEN. LACSON.  Thank you, Mr. Presiding Officer.

My reference is the document, the SALN of the Chief Justice, as of December 31, 2010. I have no problem with the figures listed down by the Chief Justice under the column “assessed value”. Hindi naman po siya ang may gawa nito, kung ‘di ang reference niya rito iyong assessor, hindi po ba?

MR. VILLARUZ.    Yes, Your Honor.

SEN. LACSON.  I have no problem with the figures as listed by the Chief Justice under the column “current fair market value”, kasi sa inyo rin galing ito, ang reference nito, City Assessor din?

MR. VILLARUZ. Current fair market value.

SEN. LACSON.  Fair market value.

MR. VILLARUZ.  Can I …

SEN. LACSON. Ito iyong sakop ng ordinance, city ordinance, hindi ho ba?  Kaya, hindi natin siya mabi-blame dito  kung ano man iyong figures na nilagay rito, hindi niya gawa ito?

MR. VILLARUZ.    Based on the tax declaration, based on the current fair market value.

SEN. LACSON. Yes. Yes. I understand. When we summed up, if we get the sum total of all the figures under the column “current fair market value”, the total would be P18,438,980.00.  Ito po ang nilagay niya under the column “acquisition cost”.  Ang tanong ko po, ‘pag pinag-usapan natin acquisition cost, ano pa dapat ang reference ng declarant? Saan nanggagaling iyong acquisition cost? Prosecution or defense may answer.

ATTY. PANGANIBAN.  Ang acquisition po ay manggagaling doon sa deed of sale.

SEN. LACSON.  Deed of sale. Ano po ang nakalagay sa deed of sale doon sa, ‘wag na nating—kasi hindi naman sakop ng ating witness iyong first three items, ano? Iyon lang condo—number four condo at saka number five condo, magkano po iyong number four condo ayon sa deed of sale?

ATTY. PANGANIBAN.  Iyong Bellagio po, ang nasa kontrata …

SEN. LACSON.  Iyong number four muna. Hindi ko alam kung anong Bellagio rito.

ATTY. PANGANIBAN.  Ito po iyong Bonifacio Ridge Spanish Bay Tower.

SEN. LACSON. Okay, magkano po ang deed of sale?

ATTY. PANGANIBAN.  Ang nasa kontrata po ay P9,159,940.00

SEN. LACSON.  Okay, magkano po sa deed of sale iyong condo number five, Taguig, acquired 2010, Bellagio?

ATTY. PANGANIBAN.  Iyong Bellagio po, ang per contract, the price is P14,510,225.00

SEN. LACSON.  Magkano po ang total na n’on, iyong dalawang condominium lang, hindi kasali iyong tatlo?

THE PRESIDING OFFICER.  Twenty-three thousand.

ATTY. PANGANIBAN.    Million

SEN. LACSON.  Ang ibig pon sabihin nito iyong nilagay niyang total under the column “acquisition cost” na P18,488,980.00, eh, kulang po doon sa …

THE PRESIDING OFFICER. Per deed of sale.

SEN. LACSON.  … doon sa binanggit ninyo na deeds of sale ng dalawang property.

ATTY. PANGANIBAN.   Opo.

SEN. LACSON.  Kulang po ng P5 million, more or less?

ATTY. PANGANIBAN.  Tama po iyon.

SEN. LACSON.  So, ano po ang ibig sabihin nito?

ATTY. PANGANIBAN.  Hindi po truthful,  hindi po accurate iyong pagkaka-declare ng SALN.

SEN. LACSON.  May I hear from the defense.  I want some explanation because I am referring to a document signed and sworn to by the declarant, the Chief Justice.  And the document, I supposed, that was read by the prosecution e, signed din ng Chief Justice, he being the buyer of those two properties.  So, I would like to hear an explanation if you can and if you will tungkol don sa discrepancy na 5 million more or less don sa under the column acquisition cost.

JUSTICE CUEVAS.  We will definitely dealt with it when our turn comes in the presentation of our evidence.

SEN. LACSON.  Salamat po.  Iyon lamang po.

JUSTICE CUEVAS.  But, may I make a short statement.

SEN. LACSON.  Sige po.

JUSTICE CUEVAS.  The total refer to in here P18,438,980.00 seem to be the sum total of the current fair…

SEN. LACSON.  Of the current fair market value.

JUSTICE CUEVAS.  So, there is no—this is not a representation by the filer that the acquisition cost is this amount, Your Honor.

SEN. LACSON.  Pero nakalagay…

JUSTICE CUEVAS.   This is how I understood it.

SEN. LACSON.  Nakalagay sa column ng acquisition cost eh.

JUSTICE CUEVAS.  Doon nga po…

SEN. LACSON.  Sana po kung ito ay sum total ng current fair market value, dapat ito ay nasa ilalim nung column na current fair market value.

JUSTICE CUEVAS.  Tama po yon, pero…

SEN. LACSON.  Kasi, I did a simple computation, in fact, addition, in-add ko po yung P7,138,000.00; P921,000.00; P1,210,000.00; P2,369,980.00;P6,800,000.00; pag in-add po nyo lahat yon, ito ay P18,438,000.00.  Kung ang intension po ng declarant, e kunin yong total ng current fair market value, hindi po ba dapat nasa ilalim yon ng column na yon at hindi sa ilalim ng acquisition cost na sub-title pa ng land, building, etc..and improvements, tama po ba?

JUSTICE CUEVAS.  Tama po iyon, if it was accurately and fairly prepared.  Your observation, I agree, should have been the correct procedure, Your Honor.  But, you will probably agree with me that there is no statement relative to the acquisition cost.

SEN. LACSON.  Tama din po yon kaya napakaimportanteng makausap natin si Chief Justice para maipaliwanag nya kung bakit nasa ilalim ng acquisition cost napalagay yung P18 milyon at hindi sa ilalim ng fair market value.

JUSTICE CUEVAS.  That is correct, Your Honor, if this was prepared personally by him.

SEN. LACSON. A, hindi po.

JUSTICE CUEVAS.  But there is no evidence to the effect…

SEN. LACSON.  Meron po tayong disagreement diyan.

JUSTICE CUEVAS.  Opo.

SEN. LACSON.  Kasi maski iba, maski iyong clerk nya o sekretarya nya ang nag-prepare nito, after all, siya po ang manunumpa rito e talagang obligasyon nya, responsibilidad nya na alamin kung tama ang lahat ng ito dahil siya ang makukulong, siya ang mai-impeach at hindi iyong kanyang secretary.  Tama rin po ba yon?

JUSTICE CUEVAS.  Tama rin po yon.  Pero  if it was merely inadvertence or negligence, I do not know how the impeachment complaint can come in.

SEN. LACSON.  Agree po ako sa inyo don.  Kaya kailangan ipakita sa atin na hindi ito sinasadya.

JUSTICE CUEVAS.   Opo.

THE PRESIDING OFFICER.  What SALN?  What year was that?

SEN. LACSON.  As of December 31, 2010.

THE PRESIDING OFFICER.  But December 31

JUSTICE CUEVAS.   Exhibit 14-A, Your Honor.

THE PRESIDING OFFICER.  2009, do you have any—was these assets also listed in that SALN?

SEN. LACSON.  Medyo nagkakadiprensiya sa mga items, iyong under “kind, year acquired, mode of acquisition”, medyo may…

THE PRESIDING OFFICER.  Anyway, that will be the function of the court to evaluate.

SEN. LACSON.  Tama po, Mr. Presiding Officer, salamat po.

JUSTICE CUEVAS.   Will you agree with me, Mr. Senator Judge that under this 2009 SALN, the computation giving a total amount of P14,059,080.00 is the computation of the figures stated herein falling under current fair market value, and that there is no entry whatsoever under acquisition cost.

SEN. LACSON.  Tama po yon.

JUSTICE CUEVAS.  Salamat po.

SEN. SOTTO.  Mr. President, may we recognize Senator Escudero, Francis Escudero.

THE PRESIDING OFFICER.  The Gentleman from Sorsogon.

SEN. ESCUDERO.  Thank you, Mr. President, and thank you also to Senator Recto for accommodating this Representation.

Mr. President, just a few questions and a manifestation after that.

Mr. Witness, gaano katagal na po kayong assessor o nagtatrabaho sa opisina ng assessors office?

MR. VILLALUZ.  I became officer-in-charge of the City Assessor November of 2010, Your Honor.

SEN. ESCUDERO.  Bago po non diyan din po kayo sa opisinang yan?

MR. VILLALUZ.  I am with the Assessor’s Office in 2001, Your Honor.

SEN. ESCUDERO.  Matanong ko lang ho kayo kasi para na rin si guidance namin at ng mga tao na nanonood sa atin.  Yong nakalagay doon na sworn declaration of owner as to the current fair market value, ito po ba ay pinupunuan talaga ng mga nagpa-file sa inyo?  Marami po ba kayong nakikitang ganito o konti?

MR. ORDANES.  Konti lang po.

SEN. ESCUDERO.  Palagi po bang blangko yan?

MR. VILLARUZ.  Karaniwan ho blangko po yon.

SEN. ESCUDERO.  Ngayon, sabi sa Local Government Code, kada tatlong taon kailangan mag-file yong may-ari ng lupa.  May nagpa-file ho ba sa inyo?

MR. VILLARUZ.  Sa experience ko po sa ngayon wala pa po.

SEN. ESCUDERO.  Wala po.  May parusa po ba kapagka hindi nag-file sang-ayon sa Sections 203 at 202?  Kasi baka may parusa ho pala yong hindi ko ginagawa baka hindi ko rin ginagawa yan e.  May parusa po ba?

MR. VILLARUZ.  Sa pagkaka-alam ko po yong Section 204 po ang i-implement po namin.

SEN. ESCUDERO.  Ngayon, sunod na tanong ko po, again, I know the Chair already elaborated on this but also just to inform not only us but also all other government officials with respect to this portion of the SALN, sabi ng SALN form, current fair market value sa definition walang nakalagay na current.  Sabi, actual value at which the buyer is willing to buy and the seller is willing to sell.  Yan din po ang definition sa Local Government Code, hindi po ba?

MR. VILLARUZ.  Opo.

SEN. ESCUDERO.  Ang nakalagay po sa Local Government Code, Section 199, fair market value is the price at which the buyer is willing to buy and the seller is willing to sell as determined by the sanggunian.  Ngayon tatanungin ko po kayo, nagpa-file po kayo ng SALN, hindi po ba?

MR. VILLARUZ.  Opo.

SEN. ESCUDERO.  Ano ho yong nilalagay nyong fair market value doon sa SALN nyo?  Yong nakalagay po ba doon sa  ordinansya o yong sa pananaw ninyo balor noong lupa ninyo at which the buyer is willing to buy and the seller is willing to sell?  Nagpa-file po kayo ng SALN, hindi po ba?  Kinokopya nyo lang po ba rin yong nakalagay na fair market value doon sa ordinansa kung may lupa ho kayong pag-aari?

MR. VILLARUZ.  Sa pagpa-file ko po ng SALN…

SEN. ESCUDERO.  Sa inyo po, opo.

MR. VILLARUZ.  … usually ang ginagawa ko is mixed e.  Mayrong…

SEN. ESCUDERO.  Hindi po kayo nasasakdal dito, huwag ho kayong mag-alala.

THE PRESIDING OFFICER.  Witness, answer.

MR. VILLARUZ.  Merong base doon sa tax declaration at merong base sa pagkakaalam ko po  magkano yong property po.

SEN. ESCUDERO.  As a last point of this issue, Mr. President,  I have a problem with being strict—for the record—with being strict with fair market value.  Because quite frankly right now or as of December 31, I do not know the current fair market value the townhouse in which I’m living in.  Sino ba ang tatanungin ko?  Yong kapitbahay ko na nagbenta pinakamalapit sa petsa ng December 31 kung magkano?  Paano pag kailangan ko ng pera gusto kong ibenta ng palugi?  So ilalagay ko willing ako ibenta yong condominium ko, yong townhouse ko worth P5 million sa halagang P2 million lang dahil nagmamadali ako e.  Yon ang ilalagay ko ngayon dito tapos sasampalin ako ng magsasampa sa akin ng kaso na ang nakalagay sa fair market value sa ordinansya mas mataas, in-undervalue mo ito.  So at the end of the day, Mr. President, Your Honor, unless the law clarifies it, it’s quite, for me it’s logical to have a basis.  At  least hindi ka maku-question dahil ang nakalagay sa ordinansya ito yong fair market value.  That would be the safest, I would assume, kaysa ma-question ka kung saan mo hinugot yong fair market value na buyer is willing to buy at seller is willing to sell.

I’m taking off from that, Mr. President, Your Honor, I will shift to my point really.  I asked this before we came to this point and I would like to ask the question again of defense and prosecution counsels.  Nandito na po tayo doon sa yugtong nagkrus na yong dalawang kalye.  Sabi at ang teyorya ng prosekusyon yong lupa daw na nasa pangalan ni Charina ay sa kanya, kay Chief Justice Corona bagaman ang tax declaration ay nakapangalan kay Charina at yong titulo ay nakapangalan kay Charina.  Sabi naman ng prosekusyon din, yong lupa, syempre inconsistent sa posisyon nilang yon, yon yong lupa na nasa pangalan ni Chief Justice Corona pa rin ay hindi na  kanya, ayon sa depensa dahil may deed of sale na And yet ang claim ng depensa po ngayon, dahil wala sa pangalan ni Chief Justice Corona ay hindi kanya yon.

I asked both parties to submit a memorandum on this but I don’t believe we’ve received it.  Can I get the answer from both counsels now?  Let me reiterate, ang teorya po ninyo, Justice Cuevas, ay bagaman nakapangalan pa yung titulo at tax dec ay Christina Corona, hindi na kay Chief Justice Corona yan dahil may Deed of Sale na, di ho ba?

JUSTICE CUEVAS.  Hindi ‘hindi na’ po.  Hindi kanya.

SEN. ESCUDERO.  Hindi na nga po kanya at hindi na niya kailangan ideklara.

JUSTICE CUEVAS.  Right.

SEN. ESCUDERO.  Yung sa Marikina po, yung kay Ginoong Vicente.

JUSTICE CUEVAS.  Opo.  Kay Vicente.

SEN. ESCUDERO.  Yung kay Vicente po.

JUSTICE CUEVAS.  Yes.  We have been discussing about the validity of the alleged transaction dahil po don sa Torrens Certificate of Title.

SEN. ESCUDERO.  Malaki po ang—Ako po ay, wala akong rason, sa totoo lang, na pagdudahan si Ginoong Vicente matapos niyang tumestigo rito.  Ang sinasabi ko nga lang po ay, sa teorya ninyo, hindi po ba?

JUSTICE CUEVAS.  Opo.

SEN. ESCUDERO.  Bagaman nakapangalan ang titulo at tax dec ay Christina Corona, hindi na yan kanya.

JUSTICE CUEVAS.  Tama po.

SEN. ESCUDERO.  Dahil nga po may Deed of Sale.

JUSTICE CUEVAS.  Dahil sa Deed of Sale na pinirmahan nya.  At ang titulo po ay …

SEN. ESCUDERO.  Kabaligtaran naman po ang posisyon ng prosekusyon na kay Czarina naman.  Sabi nyo, kanya yan, nakapangalan sa kanya e.  E kay Czarina, nakapangalan sa kanya pero ang sinasabi ninyo hindi kanya yan.

ATTY. PANGANIBAN.  Wala ho kasi siyang kakayahang mamili ng property na yon sa McKinely Hill.

SEN. ESCUDERO.  O di idemanda nyo po ng tax evasion si Czarina pero ano po yung—Na wala po siyang kakayanan dahil hindi siya nagbabayad ng buwis, hindi po ba?

ATTY. PANGANIBAN.  Opo.

SEN. ESCUDERO.  Ang pinresenta lang po kasi ninyong ebidensya na kay Chief Justice Corona yan ay hindi nagbabayad ng buwis si Czarina, therefore, walang kakayanan.  Ganon po ba yon?

ATTY. PANGANIBAN.  Meron po kaming ebidensya na ang nagbabayad—It is a simulated sale, Your Honor, because it is the Chief Justice who paid the …

SEN. ESCUDERO.  Bilang attorney-in-fact, sang-ayon sa exhibit na pinresenta ninyo, hindi po ba?  He signed as attorney-in-fact.

ATTY. PANGANIBAN.  Well, that can mean later, Your Honor, but the receipts are in the name, I understand, of the Chief Justice.

SEN. ESCUDERO.  So, ang teorya nyo don, sa kanya pa rin yon bagaman yung tax dec at yung titulo ay wala sa pangalan nya?

ATTY. PANGANIBAN.  Opo.  Siya po ang totoong may-ari nung lupa sa McKinely Hill.

SEN. ESCUDERO.  At ang ebidensya nga pong tinatayuan ninyo ay siya ang nagbayad, tama ho ba, at walang kakayanan?

ATTY. PANGANIBAN.  Opo.

SEN. ESCUDERO.  Justice Cuevas?

JUSTICE CUEVAS.  Hindi pa po kami nagsisimulang magprisinta ng ebidensya dito e.  Nakikiusap po kami sa inyo na bigyan nyo kami ng pagkakataon sapagaka’t ang nadinig ninyo, ang nadinig ng this Impeachment Court ay yun lang version ng complainant.

SEN. ESCUDERO.  As a last point, Mr. President, Your Honor, there’s a third matter.  Yung No. 1 po sa item ng SALN, meron pong 1,2, 3, 4, 5, 6, 7, walong column, hindi po ba?  Kind, Location, Year Acquired, Mode of Acquisition, Assessed Value, Current Fair Market Value, under Acquisition Cost, Land Building, Etc., at Improvements.

Pakigiyahan nyo kami pag nag-summation na kayo.  Alam ko na ang alegayson po ng complaint ay non-inclusion lamang at walang binanggit kaugnay sa hindi kumpletong pagfa-file, maliban na lamang kung kasama sa teyorya ninyong hindi nag-file pagka kulang.  Pero, ano po yung—kahit hindi po sagutin ngayon, sa inyong summation na lamang po para hindi maubos yung oras natin, natanong ko na rin po ito dati.  Three out of—Six out of eight po pinunuan.  Hindi natin pwedeng sabihing nagsinungaling na tinayuang niya yung fair market value, iniwang blangko, kasi yung ka-Acquisition Cost e.

Ngayon, kung ang iniwan nyang blangko ay yung Acquisition Cost, paglabag ba yon?  Pakibigay po samin yung argumento’t  basehan sa inyong mga summation pagdating po ng panahon.

Hindi po ngayon.  Ayoko pong pasukin yun ngayon para makapagpatuloy ng pagprisinta ng ebidensya.

JUSTICE CUEVAS.  We’ll be dealing with it when we file our …

SEN. ESCUDERO.  At paki-address na rin po, ano po ang depinisyon at pagtingin ninyo sa konsepto ng substantial compliance at good faith compliance kaugnay po ng issue at bagay na ito para magiyahan po kami.

ATTY. PANGANIBAN.  We will file our memorandum as …

SEN. ESCUDERO.  At the proper time.  Thank you, counsel.  Thank you.

THE PRESIDING OFFICER.  Please proceed with the trial.  (Gavel)  Let us stop these arguments.  We are in the period of presentation of evidence.

SEN. SOTTO.  Yes, Mr. President.  And hopefully, what is transpiring is being monitored by the Civil Service Commission because it is their SALN Form that is somehow confusing.

THE PRESIDING OFFICER.  Defective.

SEN. SOTTO.  Yes, confusing and defective.  So, hopefully, they will listen to to the Senate Committee on Civil Service, chaired by Senator Trillanes, so that he can correct all of these.

May we recognize Senator Recto very quickly, Mr. President.

THE PRESIDING OFFICER.  The Gentleman from Batangas.

SEN. RECTO.  Thank you very much, Mr. President.  I will no longer belabour the issues on 202 of the Local Government Code, 203, 204, going back to the issues of current fair market values, schedule of market values, and assessed values, as discussed earlier.  But first, I would like to find out from both the defense and the prosecution to guide me.

What law says that we must put in the SALN, assessed value, current fair market value and acquisition cost?

JUSTICE CUEVAS.  Ang tingin ko po, walang definite provision sa any law, if I recall correctly.  Hindi ko po …

SEN. RECTO.  So, wala kayong alam na batas na nagsasabi na kailangang i-fill up natin lahat itong mga …

JUSTICE CUEVAS.  Completely and correctly.

SEN. RECTO.  Itong tatlong values na hinihingi sa SALN.

JUSTICE CUEVAS.  Kasi po, ang pagkaunawa ko, sa panig po ng depensa, ang pagakaunawa ko po, itong form na ito, binalangkas nila na hindi tugmang tugma sa pangangailangan o sa mandato ng any specific law.

THE PRESIDING OFFICER.  Whatever it is.

JUSTICE CUEVAS.  Yes, Your Honor.

THE PRESIDING OFFICER.  The duty is imposed by the Constitution, and all of us, whether lawyer or accountant know what is the meaning of asset, know what is the meaning of liabilities and know what is the meaning of networth.

SEN. RECTO.  That is correct, Mr. President.

THE PRESIDING OFFICER.  Ignorantia legis, neminem excusat.

SEN. RECTO.  That is correct, Mr. President.

THE PRESIDING OFFICER.  So, let us not belabour this, let us go back to the trial.

SEN. RECTO.  Precisely.

THE PRESIDING OFFICER.  And present the evidence so that we can finish this case.

SEN. RECTO.  Yes, precisely, Mr. President, and I will get to that very briefly.  Thank you, Mr. President.

Second point na gusto kong tanungin, hindi naman dinidispute ng prosecution—first, meron ba kayong sagot doon sa katanungan ko—sa unang katanungan ko, sa prosecution side naman.

ATTY. PANGANIBAN.  Meron po, Your Honor.  The sworn statement of assets, liabilities and networth, is required under Republic Act 6713.

SEN. RECTO.  Oo, alam natin iyon.

ATTY. PANGANIBAN.  Opo.

SEN. RECTO.  Doon nakalagay ba, iyong assessed value, current fair market value at acquisition cost.

ATTY. PANGANIBAN.  Opo.   Doon po sa form ay expected po ang declairant na sabihin niya …

SEN. RECTO.  Hindi, sa batas, nakalagay iyon doon na kailangan itong tatlong value, ilagay—para maintindihan ko.

ATTY. PANGANIBAN.  Opo.

SEN. RECTO.  Nakalagay doon sa batas na iyan.

ATTY. PANGANGIBAN.  Opo.

SEN. RECTO.  I will take your word for it and I will read the law.  Thank you.

Okay, no one is disputing here between the prosecution and the defense what the witness has testified on with regard to the assessed value and the current fair market value as in the SALN.  Kasi ito, galing naman po sa tax declaration e na issued ng assessor.  Sa palagay ko, walang dispute dito.  Is that correct for the prosecution side?

ATTY. PANGAIBAN.  No, Your Honor, because there was selective use of the values …

SEN. RECTO.  No, I am talking about the assessed and the current fair market value in the SALN ha.

ATTY. PANGANIBAN.  That is correct, Your Honor.  There is selective use, for example, for the house and lot …

SEN. RECTO.  Yes, I heard your testimony earlier.  Okay.  Taguig lang to ha, Taguig, the two condos lang.  Okay.  Kasi, apparently, the numbers are the same as what has been testified.

ATTY. PANGANIBAN.  Yes, Your Honor.

SEN. RECTO.  Okay.  Sa palagay ko, walang dispute dito e, galing to sa tax declaration mismo e.  Okay, maliwanag tayo diyan.  Kaya tayo humahaba din, not because only of the Senator Judges, gawa ng, I don’t know why the prosecution is belabouring this issue.

Okay.  Now, the last point, acquisition cost, palagay ko, nandito ‘yong malaking problema, as far as the prosecution is concerned, bakit hindi nilagay iyong sa deed of sale?  Iyong halaga doon, iyon ang ibig sabihin, pati ng Senate President, na lahat tayo, naiinitindihan natin iyan, sa acquisition cost.  Is that correct?

ATTY. PANGANIBAN.  Tama po.

SEN. RECTO.  Tama iyon.

ATTY. PANGANIBAN.  Tama po.

SEN. RECTO.  Ngayon, walang kasgutan naman ang depensa kung bakit hindi nilagay, basta sinabi lang, walang nilagay.

JUSTICE CUEVAS.  Wala pong nakalagay.

SEN. RECTO.  Walang nakalagay.

JUSTICE CUEVAS.  I am just basing my observation on what appears on it.

SEN. RECTO.  Correct.  So, ano ngayon ang sinasabi ng prosecution?  Kung walang nilagay, may itinatago, is that what you are saying?

ATTY. PANGANIBAN.  Opo.

SEN. RECTO.  Maliwanag.

ATTY. PANGANIBAN.  Opo, very obviously.

SEN. RECTO.  Obviously.

ATTY. PANGANIBAN.  Opo.

SEN. RECTO.  At kung titingnan mo yung SALN mula 1992 hanggang sa ngayon.

ATTY. PANGANIBAN.  Wala po.

SEN. RECTO.  Walang inilagay sa acquisition cost.

ATTY. PANGANIBAN.  Tama po iyon.

SEN. RECTO.  Doon lang sa assessed at current market value may nakalagay?

ATTY. PANGANIBAN.  Opo.

SEN. RECTO.  Tama ho ba iyon?

ATTY. PANGANIBAN.  Tama po.

SEN. RECTO.  So, simula noong ’92, sinasabi mo, kahit na irrelevant iyong 92, at pag-usapan lang natin 2002 hanggang 2010 …

SEN. ARROYO.  Mr. President.

THE PRESIDING OFFICER.  The Gentleman from Makati and Bicol.

SEN. ARROYO.  I have been watching the proceedings.  A private prosecutor is arguing on points of law.  It has been cleared and the rule is, as stated by the impeachment court, is that when it comes to points of law, only public prosecutors will argue on points of law.  The private prosecutors can only examine witnesses.  A private prosecutor cannot appear for the House of Representatives.  Only a Congressman can appear for the House of Representatives.  We are now talking about theories and all that.  So, will you please.

ATTY. PANGANIBAN.  I will yield, Your Honor.

SEN. RECTO.  At para matapos na, isang minute na lang.  Okay.  So, ang contention ngayon dito, as far as assets A, real properties are concerned, wala pa tayo sa bangko, iyong problema ng hindi paglagay ng what is declared in the deed of absolute sale sa acquisition cost.  And your contention is that mayroong itinatago.

ATTY. PANGANIBAN.  That is true, Your Honor.  Totoo po iyon.

SEN. RECTO.  Iyon ang sinasabi ninyo.  And palagay ko, kung bakit tatlo ang nakalagay dito, ay dahil, halimbawa pag donation, pag donation iyong property at mayroong isang donation dito, mayroon bang acquisition cost iyon?

ATTY. PANGANIBAN.  Definitely none.  Because it is gratuituous.

SEN. RECTO.  Tama.  So, wala ka talagang mailalagay sa acquisition cost.

THE PRESIDING OFFICER.  Pero sa donation, the value at which you compute the donor’s tax is the value that must be reflected in your books.

SEN. RECTO.  Okay.  Tama po iyon.  Kaya pag donation, kaya hinihingi ng batas, the assessed value, current fair market value, para may basehan sa pagbilang, mayroong accounting standard na susundan.  So, zero sa acquisition cost, may halaga ito, may standard ga.  Ngayon, I don’t think we can fight the Chief Justice naman on one point.  Simula noong nag-umpisa, wala siyang inilagay sa acquisition cost, I don’t think that is correct but para maging pareho lang iyong accounting standard, ginamit niya iyong real property tax declaration.  Tingnan mo iyong data lahat-lahat.  Kasi may nag-umpisa siya with a donation, a property.  So, mayroon bang batas na nagsasabi sa atin din, just for my guidance and I will sit down, kung wala kayong sagot you can just provide it to the impeachment court, na doon ba sa batas na binnaggit kanina, sinabi ba na dapat ba i-total nating lahat ng acquisition cost, one column, fair market value at iyong assessed value.  How do you do the accounting standard properly.  Maging sa business sector, I will know how to do that.  But dito sa SALN, dahil may donation, in the business zero talaga iyon.  So, acquisition cost pa rin ang gagamitin mo.

THE PRESIDING OFFICER.  But you have to bear in mind that Article XI deals with accountability.  And the grounds accountability are culpable violation of the Constitution, treason, which is not applicable in this case, bribery, when proper, graft and corruption, other high crimes, and betrayal of public trust.  When you talk of graft and corruption, we are not talking of incremental values, we are not talking of assessed values you are not talking of fair market values, you are talking about acquisition cost compared to your income tax payments.

SEN. RECTO.  I agree, Mr. President.

THE PRESIDING OFFICER.  Your earned income, which was subject to tax.

SEN. RECTO.  I agree.

THE PRESIDING OFFICER.    And other sources of income that are legal and justifiable to cover the cost of your acquisition.

SEN. RECTO. That is correct, Mr. President.

THE PRESIDING OFFICER.   And that is why I kept repeating that Section 17 of Art. 11, which requires the submission of a declaration under oath of assets, liabilities and networth assumed acquisition cost and not incremental values or assumed values.

SEN. RECTO.  Thank you, Mr. President, for your guidance.

THE PRESIDING OFFICER.    So, proceed.

SEN. RECTO.  And finally,  and I will sit down, Mr. President. Kaya sa B naman, pero wala pa naman tayo doon, maliwanag, ‘pag bangko ang pinag-uusapan, acquisition cost lang. dahil wala namang current fair market value, assessed value.

So, thank you, Mr. President, that is the standarnd.

THE PRESIDING OFFICER.    Yes.

REP. BARZAGA.  Just a very brief manifestation, Your Honor please.

THE PRESIDING OFFICER.    Yes, please.

REP. BARZAGA.   Well, aside from the  mandate of the Constitution that there must be a filing of the statement of assets, liabilities and net worth, there are also special laws …

THE PRESIDING OFFICER.    It is not say “filing.”, submit …

REP. BARZAGA. Submit, Your Honor.

THE PRESIDING OFFICER.    … a declaration under oath.

REP. BARZAGA. Thank you, Your Honor.

THE PRESIDING OFFICER.    That is the wording of the Constitution.

REP. BARZAGA.  Yes. There are also special laws pertaining to the SALN. And insofar as this special laws are concerned, their violations are considered only mala prohibita not mala inse and therefore, it is not necessary that there must be  intent. As long as there has been a violation, then, there is an infraction of the law, and good faith, insofar as mala prohibita, is not a valid defense.

THE PRESIDING OFFICER.    Regardless of what the law, the Constitution is superior than any other law.

REP. BARZAGA  Yes, Your Honor.

THE PRESIDING OFFICER.  Okay.

REP. BARZAGA.  Thank you, Your Honor.

SEN. SOTTO.  Mr. President, we may discharge the witness.

THE PRESIDING OFFICER.  Are you through with the witness?

ATTY. PANGANIBAN. The prosecution is through with this witness, Your Honor. We are through with this witness.

THE PRESIDING OFFICER.  How about the defense?

JUSTICE CUEVAS.   No redirect, Your Honor.

THE PRESIDING OFFICER.  Alright.  The witness is discharged.  Next witness.

Bring your next witness.

JUSTICE CUEVAS.    Our witness, Your Honor, will be Mr. Rodolfo Ordañez. We are calling him, Your Honor.

THE PRESIDING OFFICER.  Alright. Bring him in and swear in and let him testify.

JUSTICE CUEVAS.  While waiting for this witness, if Your Honor please, may we request that Atty. Tranquilino Salvador III, a member of the defense panel.

THE PRESIDING OFFICER.  Atty. Tranquil Salvador will propound the questions?

JUSTICE CUEVAS.  Yes, Your Honor.

THE PRESIDING OFFICER.  Granted.

JUSTICE CUEVAS.  Thank you, Your Honor.

THE PRESIDING OFFICER.  Let him take the podium and show us his handsome face.

ATTY. SALVADOR.  Your Honor, Mr. Senate President, the witness is now here.

THE PRESIDING OFFICER.  Is the witness here on the stand?  Swear him in.

THE SECRETARY.  Mr. Witness, please raise your right hand.  Do you swear to tell the truth, the whole truth, and nothing but the truth in this impeachment proceeding?

MR. ORDANEZ.  Yes, Your Honor.

THE SECRETARY.  So, help you God.

ATTY. SALVADOR.  Mr. Senate President, can I proceed, Your Honor.

THE PRESIDING OFFICER.  Yes, please.

ATTY. SALVADOR.  Thank you.

Mr. Witness, can you give me your name, your status, your age, and your present position, if you may.

MR. ORDANEZ.  I am Rodolfo M. Ordanez, Filipino, of legal age, married, and residing at No. 3, Aquarial St., GSIS Village, Quezon City.

ATTY. SALVADOR.  Occupation.

MR. ORDANEZ.  I am now the officer-in-charge of the City Assessor’s Office.

ATTY. SALVADOR. Of?

MR. ORDANEZ.  Of Quezon City.

ATTY. SALVADOR.  Okay.  Your Honor, can I give you the offer of testimonial evidence.

THE PRESIDING OFFICER.  Yes.

ATTY. SALVADOR.  Your Honor, the purpose of presenting this witness is to establish the accuracy of the entries of the SALN as of December 21, 2010; and the assessed values and fair market values based on the values appraised by the assessor’s office of Quezon City, Your Honor.

THE PRESIDING OFFICER.  Of all the entries of that SALN or only with respect to the assets.

ATTY. SALVADOR.  With respect, Your Honor, to the assets pertaining to Quezon City property.

THE PRESIDING OFFICER.  Pertaining to Quezon City.

ATTY. SALVADOR.  Yes, Your Honor.

THE PRESIDING OFFICER.  Okay.  Proceed.

ATTY. SALVADOR.  Mr. Witness, could you please tell us how long have you been the officer in charge of the City Assessor’s Office of Quezon City?

MR. ORDANEZ.  Actually, I was only designated by the honourable Mayor Herbert “Bistek” Bautista as officer-in-charge last January 30, 2012.

ATTY. SALVADOR.  Prior to your appointment as the officer in charge of the Assessor’s Office of Quezon City, what was your position, Mr. Witness?

MR. ORDANEZ.  I’ve been in the assessment service for 30 years, almost 30 years.  Six years in the then municipality of Parañaque as tax mapper, then promote to appraiser.   Then, 16 years as appraiser in the Office of the City Assessor of Quezon City; and 8 years as Chief of the Property Appraisal Division also in Quezon City.

ATTY. PANGANIBAN.  I am sorry, Your Honor, may I interrupt for just one minute.  We are willing to admit the..

THE PRESIDING OFFICER.  The qualification.

ATTY. PANGANIBAN.  …qualification…

THE PRESIDING OFFICER.  And competence.

ATTY. PANGANIBAN.  …and competence of this witness to identify the documents that he brought, and also the authenticity of the documents that he brought into the court today, which were pre-marked already to expedite the proceedings, Your Honor.

THE PRESIDING OFFICER.  Those are official records, so, the authenticity is beyond dispute unless you can show forgery.

ATTY. SALVADOR.  Your Honor, if I may.

THE PRESIDING OFFICER.  What is the pleasure of the defense.

ATTY. SALVADOR.  While it is true, Your Honor, that it has been sub-marked, there are entries that we would want to be sub-marked, Your Honor.

THE PRESIDING OFFICER.  All right, go ahead.

ATTY. SALVADOR.  Okay, Your Honor.

ATTY. PANGANIBAN.  They can sub-mark, we have no objection to the submarkings, Your Honor.

ATTY. SALVADOR.  And I think there is no dispute as to the authenticity of the same.  So, can you allow us to proceed for purposes of identifying the contents stated in the subpoena…

THE PRESIDING OFFICER.  Anyway, you have already stated that you accept the competence and authenticity of the documents, so, let the defense do its ministerial work.

ATTY. SALVADOR.  Salamat po, thank you, Senate President.

ATTY. PANGANIBAN.  We submit, Your Honor.

ATTY. SALVADOR.  Mr. Witness, can you kindly inform us of your duties and responsibilities as the assessor of Quezon City.

MR. ORDANES.  My duties and responsibilities.  Number one is to take charge of the City Assessor’s Office.  Number two is to ensure that all laws and policies governing the appraisal and assessment of real property subject for taxation purposes are properly executed.  Establish a systematic method of property assessment.  Prepare, install and maintain system of tax mapping showing the graphical record of all properties subject for taxation.

THE PRESIDING OFFICER.  And keeping the records.

MR. ORDANES.  Yes.

THE PRESIDING OFFICER.  And keeping the records.

MR. ORDANES.  Yes, Your Honor.

ATTY. SALVADOR.  Okay.  Mr. Witness, would you please tell us why are you here before this honourable court today?

ATTY. SALVADOR.  Because I received a subpoena from this honourable court to present and bring the original and certified true copies of various tax declarations pertaining to the property owned by Chief Justice Renato Corona.

ATTY. SALVADOR.  Okay.

SEN. DRILON.  Point of order, Mr. President, if you may allow.  Mr. President.

THE PRESIDING OFFICER.  Who’s talking?

SEN. DRILON.  Here.

THE PRESIDING OFFICER.  Yes, go ahead.

SEN. DRILON.  Yes, Mr. President, the witness’ competence is not in question.  His official functions as the assessor of Quezon City is not in question.  The documents are authentic as admitted by the prosecution.  The defense said we just want to encircle certain amounts.

ATTY. SALVADOR.  Yes, Your Honor.

SEN. DRILON.  Or figures.

ATTY. SALVADOR.  Yes, Your Honor.

SEN. DRILON.  Can we be excused from all of these tedious question and answer and can we just proceed.  All right.  What are these documents, encircle the amounts indicated, there is no question on the authenticity so we can move a little bit faster.  Because the next witness, I assume, is another assessor from Makati…

ATTY. SALVADOR.  Yes, Your Honor.

SEN. DRILON.  … and we go through all of these again.

ATTY. SALVADOR.  Yes, Your Honor.

SEN. DRILON.  We have been sitting down here and listening  to all of these, it can be shortened and I think I have the unanimous agreement of the entire court insofar as this is concerned.

ATTY. SALVADOR.  Thank you, Your Honor.

SNE. DRILON.  So if we can proceed on that basis, we can move faster.

ATTY. SALVADOR.  Thank you, Mr. Senator.

SEN. DRILON.  So can we do that?

ATTY. SALVADOR.  Yes, Your Honor.

SEN. DRILON.  O sige so…

ATTY. SALVADOR.  And that is my next point really, Your Honor.  The documents now to be presented, it will be marked, Your Honor.

SEN. DRILON.  All right please.

ATTY. PANGANIBAN.  In fact, may I suggest, Your Honor please, that this not be made in open court because these are markings anyway.

THE PRESIDING OFFICER.  Let us forget about this.  Witness, present the documents to the defense counsel so that they’ll be marked.

ATTY. SALVADOR.  Yes, Your Honor.  Thank you, Senator.  Requesting to approach the witness.  Your Honor, I’m referring to Mr. Witness, to Tax Declaration No. D05609349 for CCT No. M35812 issued by the Register of Deeds of Quezon City.  Do you have it with you?

MR. ORDANES.  Yes, Your Honor.

THE PRESIDING OFFICER.  In the name of whom?

ATTY. SALVADOR.  Could you kindly tell us in whose name is that tax declaration?

MR. ORDANES.  Tax Declaration No. D-05609349 declared in the name of spouses Renato C. Corona and Cristina R. Corona.  Pertains to a condominium unit in Burgundy Plaza located along Katipunan Avenue, Barangay Loyola Heights.

ATTY. SALVADOR.  Your Honor, this has been previously marked as our Exhibit 159.  Can we refer to the dorsal portion of the same tax declaration.  And on the lower middle portion thereof, Mr. Witness, there is a reference to the market value in the document.  Could you read to us the market value of this particular property as appearing in the document, Mr. Witness.

MR. ORDANES.  The market value indicated in this tax declaration is P921,080.

ATTY. SALVADOR.  At this juncture, Your Honor, may we request that this figure be encircled and marked as our Exhibit 159-A Your Honor.

THE PRESIDING OFFICER.  All right.  Mark them accordingly.  (Gavel)  The previous one and this second one that had been identified and mark as exhibit.

ATTY. SALVADOR.  At this point, Your Honor, they are marking it.

THE PRESIDING OFFICER.  What is the date of that tax declaration?

ATTY. SALVADOR.  What is the date?

MR. ORTAÑEZ.  The date, Your Honor, is January 8, 2004.

THE PRESIDING OFFICER.  All right.

ATTY. SALVADOR.  You have your document now with you?  Can you refer to the dorsal portion again, and there is a portion on the lower middle portion of the same document that refers to assessed value.  Could you refer to the assessed value for us.

MR. ORTAÑEZ.  The assessed value is P276,320.00.

ATTY. SALVADOR.  Okay.  Can we request, Your Honor, that the said value be encircled and be marked as our Exhibit 159-B, Your Honor.

THE PRESIDING OFFICER.  All right.  Mark it accordingly.  (Gavel)  Next document.

ATTY. SALVADOR.  Yes, Your Honor.

Now, Mr. Witness, I am referring to another document which was subject of the same subpoena, this time Tax Declaration No. B05600169.  Do you have a copy of the original with you today, Mr. Witness?

MR. ORTAÑEZ.  Yes, Your Honor.

ATTY. SALVADOR.  Your Honor, at this point, this document has been previously marked as our Exhibit 160, pre-marked, together with the prosecution.

THE PRESIDING OFFICER.  All right.  Mark it accordingly.  (Gavel)

ATTY. SALVADOR.  Yes, Your Honor.  And could you please tell us, based on the declaration who the owner is.

MR. ORTAÑEZ.  The declared owner for the Tax Declaration B-05600169 is Renato Corona.

ATTY. SALVADOR.  And could you please tell us the location as appeared in the tax declaration.

MR. ORTAÑEZ.  It is located in Xavierville Avenue, Xavierville Subdivision, Barangay Loyola Heights.

ATTY. SALVADOR.  Okay.  Can you refer to the dorsal portion of the same document, Mr. Witness, that was previously marked as our Exhibit 160.  There is a portion on the middle, dorsal portion thereof, of market value.  Could you please read to us the market value of the property, Mr. Witness.

MR. ORTAÑEZ.  The market value for land is P174,690.00, and for improvement P67,460.00.

ATTY. SALVADOR.  Your Honor, …

THE PRESIDING OFFICER.  What is the date of that document?

MR. ORTAÑEZ.  May 4, 1990, Your Honor.

THE PRESIDING OFFICER.  Ha?

MR. ORTAÑEZ.  May 4, 1990, Your Honor.

THE PRESIDING OFFICER.  1990?

MR. ORTAÑEZ.  Yes, Your Honor.

ATTY. SALVADOR.  Your Honor, at this juncture, may we request that the figures 174690 for market value be encircled as our Exhibit 160-A and that of improvement in the amount of 67460 be encircled and marked as our Exhibit 160-B, Your Honor.

THE PRESIDING OFFICER.  Mark them accordingly.  (Gavel)

ATTY. SALVADOR.  Mr. Witness, I’m still referring on the same document, tax declaration, there is a portion on assessed value.  Could you read to us the figure appearing therein.

MR. ORTAÑEZ.  The assessed value for land is P52,410.00, and assessed value for improvement is P16,870.00.

ATTY. SALVADOR.  Your Honor, at this point, may we request that the figure 5210 as assessed value for land be encircled and be marked as our Exhibit 160-C for the defense.

THE PRESIDING OFFICER.  Mark it accordingly.  (Gavel)

ATTY. SALVADOR.  And that the improvement be encircled assessed value and marked as our Exhibit 160-D in the amount of 16,870.

THE PRESIDING OFFICER.  Mark it accordingly.  (Gavel)

ATTY. SALVADOR.  Just one question, Mr. Witness, could you please tell us what is the status of this tax declaration today?

MR. ORTAÑEZ.  This tax declaration was already cancelled.

ATTY. SALVADOR.  Could you please tell us why it was cancelled, Mr. Witness?

MR. ORTAÑEZ.  Because of the issuance of two tax declaration separating the land and improvement.

ATTY. SALVADOR.  Okay.  Now, I’m referring, Mr. Witness, to the same subpoena that you received, subpoena duces tecum, and I’m referring to tax declaration number D-0501308.  Do you have it with you, Mr. Witness?

MR. ORDANES.  Yes, Your Honor.

ATTY. SALVADOR.  Okay.  And could you please tell us, in whose name is it given, the tax declaration?

MR. ORDANES.  This declaration is declared under the name of Renato Corona.

ATTY. SALVADOR.  And could you please kindly give us the location of the property.

MR. ORDANES.  And it is also located in Xavierville Subdivision, Barangay Loyola Heights.

ATTY. SALVADOR.  Your Honor, this was previously marked as our Exhibit 161, and pre-marked together with the prosecution.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR.  Mr. Witness, I am referring to the dorsal portion of the same exhibit 161, Mr. Witness, and I am referring to the market value at the dorsal portion.  Can you read to us the market value.

MR. ORDANES.  The market value is P1,412,950.

ATTY. SALVADOR.  At this juncture, Your Honor, may we request that the market value be encircled and be marked as our exhibit 161-A, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.  What is the date of that tax declaration?

MR. ORDANES.  The date is January 27, 1995.

THE PRESIDING OFFICER.  All right.

ATTY. SALVADOR.  Mr. Witness, on same document and dorsal portion, there is an assessed value, can you kindly read that for us.

MR. ORDANES.  The assessed value is P211,940.

ATTY. SALVADOR.  Your Honor, at this point, may we request that this assessed value be encircled and be marked as our Exhibit 161-B, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR.  Now, Mr. Witness, I am referring to another tax declaration, with number D-05603442, also for TCT no. RT-3191 (163660).  Do you have it with you, Mr. Witness?

MR. ORDANES.  Yes, Your Honor.

ATTY. SALVADOR.  Okay.  Now, I am referring to that same document that you are presently in possession, and previously pre-marked as our Exhibit 162 in the presence of the prosecution’s representative.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR.  Yes, Your Honor, whose name is this tax declaration?

MR. ORDANES.  It is declared in the name of Atty. Renato Corona.

ATTY. SALVADOR.  Okay.

THE PRESIDING OFFICER.  What is the date of that tax declaration?

MR. ORDANES.  April 25, 2001, Your Honor.

THE PRESIDING OFFICER.  All right.

ATTY. SALVADOR.  And can you kindly refer to the location of the property as appearing in the tax declaration.

MR. ORDANES.  This property is located also in Xavierville Subdivision, Barangay Loyola Heights.

ATTY. SALVADOR.  Okay, Mr. Witness, on the same document which is Exhibit 162, can you refer to the dorsal portion thereof, and I am referring to the market value at the lower middle portion of the dorsal portion.  Can you read the market value of the property.

MR. ORDANES.  The market value is P503,520, Your Honor.

ATTY. SALVADOR.  At this juncture, Your Honor, may we request that the market value of this property be encircled and be marked as our exhibit 162-A, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR.  And, Mr. Witness, there is that portion on that dorsal page, assessed value, could you read that for us.

MR. ORDANES.  The assessed value is P125,880.

ATTY. SALVADOR.  Your Honor, at this point, may we request that this document—that this data be encircled and be marked as our Exhibit 162-B, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR.  Okay.  Now, Mr. Witness, still referring to the subpoena duces tecum that you received, I am referring to another tax declaration, this time, with number D-05602564, with TCT no. N-141891, issued by the register of deeds of Quezon City.  Do you have it with you, Mr. Witness?

MR. ORDANES.  Yes, Your Honor.

ATTY. SALVADOR.  Okay.  And could you kindly tell us, in whose name is it declared.

MR. ORDANES.  It is declared to Renato C. Corona, married to Cristina R. Corona.

ATTY. SALVADOR.  Okay, and could you kindly tell us where this property is located.

MS. ORDANES.  This property is also located in Xavierville Subdivision, Barangay Loyola Heights.

ATTY. SALVADOR.  Mr. Witness, I am now referring again to the dorsal portion of this Exhibit 163, could you please read to us the market value of the same property.

MS. ORDANES.  The market value is P1,579,000.00.

ATTY. SALVADOR.  At this point, Your Honor, may we request that that figure be encircled and bracketed as our Exhibit 163-A, Your Honor.

THE PRESIDING OFFICER.  Mark the document and the fair market value accordingly.

ATTY. SALVADOR.  I am now referring to the assessed value of the same document, in the tax declaration.  Can you read it to us, Mr. Witness.

MS. ORDANES.  The assessed value is P236,850.00.

ATTY. SALVADOR.  Your Honor, at this point, may we request that the assessed value be encircled and bracketed as our Exhibit 163-B, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR.  Now, Mr. Witness, I am now referring to another tax declaration, this time with No. D 07805643 and for TCT No. N-254901 issued by the Register of Deeds of Quezon City, do you have it with you, Mr. Witness?

MS. ORDANES.  Yes, Your Honor.

ATTY. SALVADOR.  Would you kindly tell us under whose name this property is declared in the tax declaration in your possession.

MR. ORDANES.  This is declared to Cristina R. Corona married to Renato Corona.

ATTY. SALVADOR.  Can you kindly tell us where this property is located?

MR. ORDANES.  This property is located in La Vista Subdivision, Barangay Pansol.

ATTY. SALVADOR.  Please take note, Your Honor, that in the presence of the prosecution, this has been previously pre-marked as our Exhibit 164, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR.  Mr. Witness, I am now referring to the dorsal portion of that exhibit, Exhibit 164, and I would like to call your attention, Mr. Witness, to the portion on the market value.  Could you read it for us.

MR. ORDANES.  It is P3 million.

ATTY. SALVADOR.  Your Honor, at this point, may we request that the amount of P3 million be encircled and bracketed as our Exhibit 164-A, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.  What is the date of that tax declaration.

MR. ORDANES.  October 1, 2004, Your Honor.

THE PRESIDING OFFICER.  Does it include the area of the property?

MR. ORDANES.  Yes, Your Honor.

THE PRESIDING OFFICER.  How many square meters?

MR. ORDANES.  1,200 square meters, Your Honor.

THE PRESIDING OFFICER.  All right.

ATTY. SALVADOR.  Thank you, Your Honor.  If I may proceed.  Mr. Witness, I am referring now to the same document, the same dorsal portion, and there is that portion on assessed value.  Can you read to us the assessed value of the property.

MR. ORDANES.  The assessed value of the property is P450,000.00.

ATTY. SALVADOR.  Your Honor, at this point, may we request that the assessed value be encircled and bracketed as our Exhibit 164-B.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR.  Now.  I have a question for you, Mr. Witness, referring to that same previous document.  Could you please tell us the present status of that tax declaration.

MR. ORDANES.  The present status of this tax declaration, this was already cancelled.

ATTY. SALVADOR.  And can you give us or tell us the reason why it was now cancelled.

MR. ORDANES.  The reason for the cancellation of this tax declaration, because this was transferred to another person.

ATTY. SALVADOR.  Thank you, Mr. Witness.

THE PRESIDING OFFICER.  Transferred to whom?

MR. ORDANES. Transferred to Maria Carla C. Castillo married to Constantino T. Castillo III, Your Honor.

THE PRESIDING OFFICER.  Under what manner of transfer, by succession, donation, sale, what?

MR. ORDANES.  I am sorry, Your Honor, it is not indicated.

THE PRESIDING OFFICER.  You do not know.

MR. ORDANES.  Yes, Your Honor.

THE PRESIDING OFFICER.  All right.  Proceed.

ATTY. SALVADOR.  Your Honor, I am now referring to our last document as referred to in the subpoena duces tecum and I am referring to a tax declaration with No. B-07802378 under TCT No. N85121 issued by the Register of Deeds of Quezon City. Do you have this with you, Mr. Witness?

MR. ORDAÑEZ.  Yes, Your Honor.

ATTY. SALVADOR.  Okay. And could you please tell us, Mr. Witness, who is the declared owner of this property?

MR. ORDAÑEZ.  The declared owner is Sps. Renato C. Corona and Cristina R. Corona.

ATTY. SALVADOR.  And can you kindly tell us where the property is located, Mr. Witness?

MR. ORDAÑEZ.  It is located in Loyola Heights Barangay Pansol in Quezon City.

ATTY. SALVADOR.  Okay.  Mr. Witness, I am now referring to the dorsal portion of the same document.  Your Honor, at this point, let me inform you that this document has been previously marked as our Exh. 165, pre-marked in the presence of the prosecution, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR.  Okay. Mr. Witness, I am now referring to the market value of the property, can you please tell us the market value?

MR. ORDAÑEZ.  The market value is P1,150,000.00.

THE PRESIDING OFFICER.  What is the date of that document?

MR. ORDAÑEZ.  The date is August 22, 1996, Your Honor.

THE PRESIDING OFFICER.  Does the document state the number of square meters involved, of that property?

MR. ORDAÑEZ.  Yes, Your Honor.

THE PRESIDING OFFICER.  How many square meters?

MR. ORDAÑEZ. 460 square meters, Your Honor.

THE PRESIDING OFFICER.  Okay, proceed.

ATTY. SALVADOR.  Your Honor, at this point, may we request that the amount of P1,150,000.00 be encircled and bracketed as our Exh. 165-A, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR. I am now referring, Mr. Witness, to the portion on the assessed value of the property. At the dorsal portion of the same document, can you read the assessed value for us, Mr. Witness?

MR. ORDAÑEZ.  The assessed value is P172,500.00.

ATTY. SALVADOR.  Your Honor, at this point, may we request that the assessed value, as mentioned, be encircled and be marked as our Exh. 165-B, Your Honor.

THE PRESIDING OFFICER.  Mark it accordingly.

ATTY. SALVADOR.  Your Honor, we have marked the document. Thank you very much. And I am ready for the prosecution.

THE PRESIDING OFFICER.  Is that all?

ATTY. SALVADOR.  Yes, Your Honor. Thank you.

THE PRESIDING OFFICER.  Cross?

ATTY. PANGANIBAN.  We will conduct no cross-examination on this witness, Your Honor.

ATTY. SALVADOR.  Thank you very much.

THE PRESIDING OFFICER.  Proceed.

SEN. SOTTO.  Next witness, Mr. President.

ATTY. SALVADOR.  If there are no questions, may we request that the witness be discharged.

THE PRESIDING OFFICER.  No cross?

ATTY. PANGANIBAN.  No cross, Your Honor.

THE PRESIDING OFFICER.  Alright. The witness is discharged.

ATTY. SALVADOR.  Thank you, Your Honor.

SUSPENSION OF THE TRIAL

THE PRESIDING OFFICER. One-minute suspension.

It was 5:48 p.m.

RESUMPTION OF TRIAL

At 5:52 p.m., the trial was resumed.

THE PRESIDING OFFICER.  Trial resumed.

SEN. SOTTO.  Mr. President.

THE PRESIDING OFFICER. The Majority Floor Leader.

SEN. SOTTO.  Mr. President, I am informed by the defense that they will just stipulate and will submit the stipulation on Monday for the next witness.

ATTY. SALVADOR.  Yes, Your Honor.

THE PRESIDING OFFICER.  Stipulate on…

ATTY. SALVADOR.  On the submarking, Your Honor, because there is only one document, and then, by Monday we will simply manifest the marking, Your Honor.

THE PRESIDING OFFICER.  All right.

ATTY. SALVADOR.  Thank you, Your Honor.

THE PRESIDING OFFICER.  So, what is the pleasure of the body now?

SEN. SOTTO.  Mr. President, may I ask the Sergeant-at-arms to make an announcement.

THE PRESIDING OFFICER.  The Sergeant-at-arms is directed to make the announcement.

THE SERGEANT-AT-ARMS.  Please all rise.  All persons are commanded to remain in their places until the Senate President and the Senators have left the session hall.

ADJOURNMENT OF SESSION

SEN. SOTTO.  Mr. President, there being no other business for the day, I move that we adjourn until two o’clock in the afternoon of Monday, March 19, 2012.

THE PRESIDING OFFICER.  Is there any objection?  The Chair hears none; therefore, the trial is hereby adjourned until 2 o’clock in the afternoon of Monday, March 19, 2012.  (Gavel)

It was 5:53 p.m.

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