00:00So, para sa mga manonood natin na hindi alam kung ano ba itong BIR 2316 form, pakipaliwanag, ano nga po
00:07ba ito?
00:10Ang BIR form 2316 po ay, ito po yung certificate na ini-issue ng isang employer sa isang employee po.
00:21So, dito naka-state kung magkano yung income na binigay ng isang employer sa isang employee at magkano yung taxes
00:29na we need hold nung employer na ito sa BIR po.
00:34Okay, so ito po ay para lamang sa mga empleyado na sumasakot.
00:41So, ngayon may isang 2316 form, BIR form 2316 na naka-attach sa 2023 income tax return ni Vice President
00:51Sara Duterte.
00:52And may we show to the witness exhibit P-Roman numeral 2-3-2-4-16.
01:26Okay, so BIR form 2316 po.
01:292316 yan.
01:30Okay, pakitignan ano ang lumalabas sa line number 13.
01:41Dalawa po yung BIR form 2316. Alin po doon?
01:45Yung exhibit P-2-3-2-4-16, page 5.
01:56Anong particular line item po?
01:59Line number 13. Ano yung information dyan sa line na yan?
02:04Sa line number 13 po, based dito sa BIR form 2316, ang employer's name po ay City Government of Davao.
02:13At pirmado ba yung 2316 form na yan?
02:17Yes po, pirmado po.
02:19Sino ang mga lumalabas na nagsign ang form na yan?
02:24Ang city accountant ng City Government of Davao, Ms. Vingeline A. Bahan.
02:30At ang employee po ay si VP Sara Duterte po.
02:36Ano ang ibig sabihin na merong 2316 form na yan na pinirmahan ni VP Sara?
02:44Ang ibig sabihin po ay nakareceive po si VP Sara Duterte ng compensation income from the City Government of Davao
02:56ng taxable year,
02:57or ng taong 2023 po.
03:00Okay, so ibig sabihin si VP Sara mismo ang nag-confirm by signing that na tumanggap siya ng sweldo mula
03:07sa Davao City noong 2023.
03:12Tama po, since it was signed po.
03:16Okay, maraming salamat.
03:19Bilang abogado, ang vice-presidente ba ay pwedeng mag-practice ng kanyang profession
03:25at tumanggap ng professional fees at iba pang kita bukod sa kanyang sakod bilang vice-president?
03:32Objection.
03:34Complete the ground.
03:37Competence, Your Honor.
03:38Move on, Counsel.
03:40Move on.
03:41You've made your point.
03:43Well, in that case, Your Honor, we'd like to flash on the screen,
03:47Section 13, Article 7 of the 1987 Constitution,
03:50and we move that the impeachment court...
03:52You may do so.
03:54...take judicial notice of this provision.
03:59If you take judicial notice of it, Counsel, there will be no need to flash.
04:03Would you rather flash it and ask the witness a question?
04:07Then perhaps you can do it that way.
04:10Yes, Your Honor.
04:10I'll flash it and ask the question about this provision.
04:18If she's familiar with it and if she knows.
04:21Yes, Your Honor.
04:22Attorney Ann, nababasa niyo ba yung naka-flash sa screen?
04:26Yes, po.
04:27May itin mo.
04:29Ano ang pagkakaintindi niyo sa Section 13 na iyan?
04:33First paragraph.
04:35Objection.
04:38Your Honor asking for the opinion of a witness who is not a expert.
04:42Attorney Ann, can you, if I may, Attorney Ann, nababasa niyo po?
04:46Yes, po.
04:47Can you kindly read what it states?
04:50Section 13, Article 7, 1987 Constitution.
04:55The President, Vice President, the members of the Cabinet,
04:59and their deputies or assistants shall not,
05:02unless otherwise provided in this Constitution,
05:05hold any other office or employment during their tenure.
05:10They shall not, during said tenure,
05:13directly or indirectly practice any other profession,
05:17participate in any business,
05:19or be financially interested in any contract with
05:22or in any franchise or special privilege
05:27granted by the government or any subdivision,
05:30agency or instrumentality thereof,
05:32including government-owned or controlled corporations
05:36or their subsidiaries.
05:38They shall strictly avoid conflict of interest
05:41in the conduct of their office.
05:43Thank you, Attorney Ann.
05:44Forgive me for the long read.
05:46Move on, Counsel.
05:47You've made your point.
05:49Your Honor, we also request that Section 6 of Article 7 of the Constitution
05:53be flashed on the screen.
05:57You, Attorney Ann.
05:59You, Attorney Ann.
06:00You, Attorney Ann.
06:00Yes, Your Honor.
06:02Okay, napapasa niyo po ba?
06:03Nakikita niyo yung Section 6?
06:06Yes, po.
06:07Pakibasa naman, Attorney Ann.
06:09Article 7, 1987 Constitution, Section 6.
06:12The President shall have an official residence.
06:16The salaries of the President and Vice President
06:18shall be determined by law
06:20and shall not be decreased during their tenure.
06:23No increase in said compensation shall take effect
06:27until after the expiration of the term of the incumbent
06:31during which such increase was approved.
06:34They shall not receive during their tenure
06:37any other emolument from the government
06:39or any other source.
06:43Okay, so based diyan,
06:45bawal ang ibang kita ng Vice President.
06:47Tama ba?
06:48Objection.
06:49Objection.
06:50Move on, Counsel.
06:52Okay, pag ang isang income ay natanggap
06:55at ipinagbabawal pala ito,
06:58ano ang treatment ng BIR?
07:00Ito pa rin ba ay taxable?
07:01Objection.
07:02Before the witness answers, Your Honor.
07:04Yes, please.
07:04What's the objection, Attorney Christine?
07:06Asking for an opinion also.
07:09If she knows, Counsel,
07:11I would have to overrule the objection.
07:12Thank you, Your Honor.
07:13If she knows, Attorney Ann,
07:15I would also like to hear the answer.
07:18Are you in a position to determine
07:20if an income is legal or illegal?
07:26Yes, pa.
07:27Based po sa tax code,
07:28all income derived from whatever source,
07:32so ibig sabihin lawful or unlawful are taxable.
07:36Both lawful and unlawful.
07:38Yes, yes, Your Honor.
07:39Taxable.
07:40Yes, Your Honor.
07:41Are you in a position to determine
07:43if income is lawful or unlawful?
07:48During audit, Your Honor.
07:51The revenue officers are examining the books
07:54and all the documents po
07:56to determine whether...
07:58If there is no audit,
07:59you do not look beyond what is filed?
08:03Yes, Your Honor.
08:05We have to issue a letter of authority
08:07to conduct audit to determine
08:09whether or not proper taxes are paid.
08:12Or if the income is legal or illegal?
08:14Yes, Your Honor.
08:15In this case,
08:15did you issue a letter of authority
08:17against either the Vice President
08:19or her spouse?
08:21Yes, Your Honor.
08:22You did?
08:23Yes, pa.
08:25When?
08:27If I can refer to my notes po
08:29to determine...
08:31Just so that we have basis if at all
08:33for you to answer questions
08:34pertaining to that.
08:37But, Your Honor, if I may po.
08:39Yes, ma'am.
08:39We can only state
08:40whether or not
08:41may na-issue LOA.
08:43Not the details.
08:44But the details po,
08:46confidential po ito
08:47so I cannot disclose it in this court.
08:49And this is not part
08:50of the subpoena documents?
08:51Yes, sir.
08:52Yes, Your Honor.
08:53Okay.
08:54Let's leave it at that.
08:55Attorney Irwin,
08:56your witness.
08:59Attorney Ann,
09:00sabi niya ko,
09:00kahit na illegal nakita,
09:05taxable.
09:07So,
09:08halimbawa ko,
09:09ang public funds
09:10like confidential funds
09:12na unliquidated
09:13at binulsa,
09:13ito po ba ay taxable din?
09:16Objection, Your Honor.
09:18What's the ground,
09:19Attorney?
09:19Speculative.
09:25Kindly reform,
09:26Attorney Irwin.
09:27You can get to
09:27where you want to get.
09:29Anyway, Your Honor,
09:29I'll just move on.
09:30Yes.
09:40You
