Sara Duterte has a lot of explaining to do

Haya naman kayo sa inyong cup of Pilipinas. Wala kayong isang proof na confidential. Magandang araw po sa inyong lahat. Ako po si Christian Esgera and welcome po sa ating Fax First episode. Ngayang araw po ng ah ano ba ngayon? Martes nawala na ako non. Today is April 28, 2026. Okay.

 Marami po tayong pag-uusapan ngayong araw na ito no. Pero disclosure lang po. This is a recorded episode. Kung napapansin niyo po, wala po tayo sa ating regular studio. Okay. Pag-uusapan po natin kasi marami pong lumabas tungkol po dito sa bank transactions na mag-asawang Duterte, si Sarah tsaka si Attorney Man Scarpio.

 And gusto ko pong busisiin pa po ano kung ano ba yung mga ini-indicate ng mga lumabas doon po sa pinakahuling pagdinig ng House Committee on justice patungkol po rito sa bank deposits, specifically bank transactions ni Sara Duterte Attorney Ban Cartfield. So minabuti po nating ah kausapin ngayong araw na ito.

 Siya po yung dating commissioner ng Bureau of Internal Revenue. We would like to welcome again to our program si Attorney Kim Inares. Magandang gabi. Magandang gabi po. Magandang araw. Thank you for joining us again dito po sa Fax First. Ah magandang araw po sa inyo saka mga nakikinig. Hello. Hindi kayo masyadong madinig. Ayan lakasan ko lang. Ayan.

 Can you hear me? >> Yes. Can you hear me? >> Ayan. Yeah, I can hear you. Volume ko yung problema. Pasensya na. Naka-cellphone lang po tayo. Okay. O sige tanungin tanungin ko muna kayo dito non kasi doun sa huling pagdinig ng House Committee on justice nag-submit ng kopya ng mga ITR nitong mag-asawang Duterte itong ah Bureau of Internal Revenue.

 Pero naka-seal naka-seal po sila sa isang box at sa nag-warning yung ano yung BR Commissioner na hindi siya pwedeng buksan. Okay. Ano po ba yung patakaran dito? Ah ang general rule sa section 270, lahat ng information tungkol sa taxes eh confidential no at hindi pwedeng ibigay ng ninom or mag-divulge on information. Kung nag-divulge ka na unauthorized, meron yan fine and imprisonment, no? Toos may exception ho yan sa section 71.

Uh some of the the first paragraph said if you get permission from the president of the Philippines tapos second paragraph yata if you ba the BIR has to come up with the list of top tax payer that’s one of the exception tapos kung may request ang foreign government for exchange of information yun ho yung exception tapos meron ho sa section 6 na pwedeng ibigay sa kongreso kung in aid of legislation at kung nasa sa executive session.

 Yan ho yung rule nasa loob ng National Internal Revenue Code. Okay. Doun sa two specific exceptions po no dun sa in aid of legislation at saka executive session. Ang ginagawa kasi po ngayon ay impeachment proceeding in particular impeachment hearing sa level po ng House Committee and Justice. Meron po nagfo-fall po ba iyun to under any of those exceptions that you mentioned? >> No, it does not fall into the exception.

No, because this is an impeachment proceeding, no? You’re not going to come up with any law, no? And it’s not even in executive session because you are it’s even televised ‘ ba. So, it does not fall in the exception under section 6. So example kasi hindi pa nagde-decide yung house committee and justice and I think sa susunod na pagdinig nila sa April 29 doon nila pagdedesisyunan ito.

Pero one of the options po ano pag ginawa nila yung pagbubukas nitong mga ITR documents in an executive session during the house impeachment hearing, would that be workable? >> No, because it’s still not in aid of legislation. It’s an impeachment proceeding. So there’s two condition that’s required and you cannot you did not fulfill one of the condition.

So dito anong may paraan po ba para mabusisi ng mga miyembro ng House Committee and Justice yung isinumite nitong Bureau of Internal Revenue? Kung bibigyan ho sila ng kung ang presidente magbibigay ng permiso na pwedeng i-submit ho ng commissioner ng BIR sa kongreso, then that’s the only time that they can open it and use So basically kailangan ng authorization ng Bureau of Internal Revenue from President Marcos authorizing the BR to submit. Yeah.

>> Okay. Yeah. Eh madali lang pala. Ba’t pa nila pinagdedebatihan? Yun lang pala kailangan. Oo. Yes. Ganun lang yun kasimple. So written authorization from the president of the Philippines. Okay. Pero yung ano po ang gusto kong itanong commissioner no the fact na sinubmit na nila yung mga dokumentong hinihingi ng House Committee and justice pero naka-seal that act in itself.

 What do you think of that? >> I think that’s already a violation of the law because you already brought it there ba and it’s not consistent with your argument no na you cannot submit it ‘ ba. You gave it to them already. Isn’t that already submitting to them? And in fact, parang you’re avoiding your own responsibility by shifting it to another person.

 Parang sinasabi mo ah ‘di ba kunyari meron kang kinuha, may kinuha kang tao ‘ bawal kang pumatay ng tao. Hindi ikaw pumatay pero sinabi mo okay intriga ko na sa’yo ‘yan. ikaw na bahala ‘ ba parang you’re tempting them to kill the person so when that person get killed ‘ ba kasama ka rin doon sige po puntahan ko ng exem that’s an extreme analogy no pero yun yun >> o definitely magkalayo naman yung example na yan pero ano lang naman by way of ah tawag dito ah analogy sir >> okay anyway puntahan po natin itong ano no yung hindi pagdeklara ni vice

president ng kanyang mga cash on hand at saka cash in bank ah for specific number of years in her statements of assets liabilities and netwthubra ba yung dahilan na sinabi ng abogado niya na hindi dineklara yan wala lang sa line items na binabanggit na yon pero nakapaloob siya doon sa others ano pong tingin niyo roon ah first no yung sal is a snapshot of a certain period of time which is December 31 of that year or when you assume office on the day you assume office or on the day you leave office no so it’s a

snapshot of what what your asset is ah pwede kung sa pwede pero hindi ka pani paniwala no so kasi may yun hong pag-prepare mo ng salin is you use the commonly accepted principle of preparing ing an account a financial statement no and it’s very clear what cash is what cash in bank is ba so dapat non kung talagang cash in bank dapat nilagay niyo doun sa cash and cash in bank ngayon sa others kung nandoon yan sa others ah kailan yung okay explanation mo yan others pero yung amount ‘di ba magtutugma pa rin kung sa kunyari may

paper trail Yan magtutugma pa rin siya no. Pero do po ano ba yung rhyme and reason behind a separate item for the clearing cash on hand and in bank sain? Hindi uh when you you’re required to put cash because that’s a normal asset everyone has no maski ikaw um yung kung ikaw ay ordinaryong tao normally meron kang cash ‘ ba tapos cash in bank normally rin meron kang savings account lalo na kung nasa gobyerno ka kasi yung payroll mo nasa bangko eh hindi naman yan binibigay as cash no tina-transfer yan sa sa ATM mo. So ang presumption

meron kang bank account. So dapat nandon yan sa cash in bank. Ang presumption rin non meron kang pera na cash at any given time ‘ ba. Kasi pag buksan mo ‘yung wallet mo may cash ‘yan eh ‘di ba? So normally may amount ‘yan ah parang very very rare or difficult to understand na walang cash in bank ang isang tao at walang cash in hand.

 Lalo na kunyari ikaw eh may negosyo no ah like for example si Attorney Carpio. Syempre abogado ‘yan. Meron ‘yan natatanggap ng mga fee, retainer fee. Syempre meron ho siyang saan ba ‘yan papasok ‘ ba ho sa dapat nasa cash in bank kasi binabayaran ka ng checke. Maski bayaran ka ng cash ‘ ba bank transfer yan.

 So normally dapat meron ho yan no. Pero I said eh it’s up to them to explain bakit ba ganon at bakit niyo nilagay sa others kung totoo ang nilagay sa others no. Pero sa karanasan ninyo no, ano yung mga nakikita iyung possibility kung bakit hindi idineklara ah during this specific number of years when in fact before that until 2018 naka-declare separately iyung cash in on hand at saka in bank.

Alam niyo hindi ko ma wala akong maisip na dahilan no ah pero malay ko kung ano ba ho tal kung baka may ibang tao may naisip na dahilan no pero ah as of now I cannot think of any reason why there’s nothing in cash and cash in bank and why they place it in others unless uh there was an error of whoever was preparing that salend no and then we now come to the supreme court decision that said if there’s an error you can amend it.

 ‘ ba kasi may Supreme Court decision na pwede mong i-amend iyung salin mo, no? Which I don’t really agree, no? Pero yan yung jurisprudence ngayon. Pwede mong i-correct ang salen mo kung nagkamali ka. Pero wala bang condition yung error sa salen? Kunwari dapat ba error in good faith? Papaano kung meron talagang willful action or intention not to disclose certain items? >> And it’s for the accuser because you have to prove willfulness.

 Mahirap i-prove ang willfulness kasi kailangan ipakita mo talagang may intent no. So ah so then it’s a matter of proof kung willful ba yung violation na yan o hindi. So pupunta na naman Oo. Ito naman. At sige, papaano niyo papaano bang ibabangga itong ano itong mga hindi niya idineklara na cash on tsaka in bank doon sa kanyang mga salin for specific number of years doon sa sinabi ng AMLOC na merong 6.

7 7 billion ah worth of bank transactions yung pinagsama no yung mag-asawang Sara Duterte at saka Mans Scorpio. Well, ang ano diyan is kunyari may natanggap kang cash ‘ ba pupunta yan sa asset mo no? Normally either yung pagtanggap mo ng cash is dahil may income ka. So dapat nandun ‘yan sa income tax return mo. Nagbayad ka ng income o kaya yung cash na tanggap mo is in replacement of another asset.

 So may mababawas na asset malilipat ngayon sa cash. Ngayon kung binayaran mo kung ginastos mo yung cash ‘ ba ah may replacement ulit ho yan no. So kunyari bumili ka ng kotse dapat mababawas ‘yan sa cash at makikita mo may isang kotse lulutang doun sa asset mo sa salend. Kunyari ginamit mo ‘yung pambayad ng utang mababawasan ngayon yung cash mo.

 Mababawasan rin yung isang liability account mo. So dapat ganun ho yung balanse nun nun SAL. And kung pag kung pagpasok dahil may income ka na nakuha o kaya may replacement asset kung lumabas meron ka ring either replacement asset o may binawasan kang ah liability. Ngayon pwede rin na meron kang ginastos. Kumain kayo, nag-travel kayo, nag-hotel kayo.

 Pero may amount lang ho yan na na acceptable no? Kasi hindi mo naman pwedeng kumain ng Phillion na pagkain ba. Kung kinain mo 1 billion para ka ng ay closada ba ba so yan yung yan yung kailangan yung evaluation ho nung salin na yan tsaka ah the other thing is during that time wala pa tayong pinapasa na afasa laon ‘ ba ngayon meron tayong pinasang afasa laon na hindi mo pwedeng pagamit yung account mo for other people ‘ ba kunari may account ka parang pina-pass through mo lang sa account mo.

tapos binibigay mo sa ibang tao no dahil hindi naman sa’yo ‘yan. Ah ngayon may batas tayo. Pag pinagamit mo yung account mo nalaman na forudulent or criminal purpose kasama ka. May liability ka rin. Pero this was pass in 2024 yata or 2023. Before that wala pa ho yang batas na yan. Pero ito no. Sige, simplehan natin.

 Kasi ang kine-claim ng mga tagsuporta ng vice president eh malw exaggerated yung pagtingin doon sa bank transactions dahil pinagsama itong outflow at saka inflow doon sa mga bank accounts na mag-asawa. Ta’s ang ginamit na example ng kanyang abogado si Attorney Michael Poa. Kunwari PH,000 dineposit tapos winiddraw.

 Pag sinuma yun sa bank transactions 2,000 pero walang naiwan doon sa ano sa bank accounts. Uh that’s very very simplistic eh no? Pero sa inyo po ba ano ba yung tama at dapat na pagtingin dito sa bank transactions? Okay. Kunyari ang ang presumption niyo is okay. Pumasok ng 1,000 ‘ ba para lumabas ‘yung one.

 Sabi ko nga para lumabas yung 1,000 either kasi kung 1,000 madali explain yan kumain sila sa restaurant no pero sabihin natin isang bilyon pumasok is bilyon ah para lumabas yan sa isang bilyon siguro dapat may binayaran ka kung may binayaran kang 1 billion eh siguro naman either pambayad ng utang mo dapat noun sa liability mo bababa ng 1 billion o kaya may binili kang bahay.

 So nawala yung 1 billion sa cash pero mare-replace siya ng real property. So dapat yun ho nakikita. Hindi basta-basta ho lang yan nawawala no. So kunyari six points let us assume na sinabi niya na eh totoo na inaggregate ng AMLA. Tinotal niya yung input output no yung inflow and outflow. So siguro yung 6.

7/ 7/ 2 so 3 ah 3 4.4 4 billion iyan. So ‘di ba pag dinivide mo by 2 point 35 billion. So dapat meron ka pa ring 3.35 billion na naa-account for no na replacement asset. So or na-replace na na lessen na liability. So yun ho yung problema no. Kailangan i-explain nila. Hindi pwede kung meron silang valid explanation ah saan niyo ginastos yung 3 point something na yan you have to evaluate it whether that explanation is valid or not. Oo.

 Pero dito kasi ang laki ng halagang pinag-uusapan po no tama kayo hindi siya e. It’s 6.7 7 billion worth of bank transactions. Kung kayo mag-iimbestiga bilang isang ah anticorruption crusader as well ano yung mga titingnan ninyo at papaano niyo siya ibabangga doon sa mga sal and declaration? Ah first ah dahil may amla no tapos meron ah merong siyang report kung saan sa saan pumupunta yan mga cash na yan.

 Uh I will probably write the I will follow where it came from kasi syempre meron yan saan nanggaling at saan ho yan pumunta no. Then the other thing is uh I will ask for information about all the asset of the government employee and his spouse. I-check ko against ni-report nila sa Salen kung lumabas ba lahat o hindi.

Kung hindi may problema pa rin ho sila. So yun dun sa ano kasi sa level po ng House Committee on justice ang ide-determine lang nila a probable cause ah to impeach the vice president dito sa specific allegation na ito no lumabas na 6.7 7 billion of bank transactions pag ibinangga doon sa mga sal and declaration or non declaration of certain items, they think nahit yyung ano na yon yung threshold na yon yyung probable cause at least because of the significant amount and there’s no explanation that was placed forward

actually for me kung talagang kasi sa totoo lang naman this is a political This is really political exercise. The proving of the guilt is really in the Senate. So ah maskin ano naman gawin yata ho ni VP kung may boto na ho yung mga gustong mag-impeach, wala naman ho talaga siyang magagawa, no? So doon na ho siya sa Senado magdedepensa sa sarili niya.

 Doon ho dapat ilabas yung lahat ng ebidensya. Tapos then the then VP Sarah will have to present her own evidence then that’s I think that’s a proper venue. Uh I believe that uh the congress is not really the venue for presenting all these evidences. So you just need a certain threshold and after that you put it to vote. Opo.

 Pero I mean yung ano as far as the committee is concern sa tingin niyo yung determination ng probable cost uh given the 6.7 billion world of transactions. Do you think at least naet yung threshold naon? Without any explanation from VP I think it’s already enough. it what is required is only probable cause naman eh.

Sige. Finally, commissionero. Ito kasi naku-curious ako don sa nilabas ng AMLOC doon sa pagdinig last week. Iniisip ko kung na-monitor niyo pala yan, may mga red flags kayong nakita over the years. Eh anong ginawa nila? I think that’s a bad question ba? >> I think that has been at the back of the my mind ever since the flood control scandal came up.

 Ba rules no you every you cannot have transaction more than 500,000 otherwise you get you have to report it to the AMLA. No andla have and all the mounts have those report submitted. after submitting all this report, ano ba ginagawa ng AMLA? ‘Di ba? Dapat noun if they were on their toast, hindi naman dapat ho lumaki yung yung corruption ‘di ba? Kasi makikita na nila bakit ganyan karami kalaki ang lumalabas at lumilipat, no? Tapos one, secondly, yun pa hong land bank which is a government bank, ‘di ba ho? Dapat sila rin I will think that there’s a extra

duty for people in government ‘ ba kasi meron may mga rules na applicable to government officials that are not applicable to ordinary people no so uh to me I don’t know whether there’s something wrong with the loss that created and are how la operated because it seems like Uh all of these things should have been plugged earlier ba and something should have been done kung wala kang magawa ‘ ba dapat meron siguro dapat ni-report mo na sa Ombutsman.

Bakit ba itong mga ito eh hindi ba? Yun nga. Okay. O sige po. Ah former BR Commissioner Kim Inares, maraming maraming salamat po for joining us today, for joining us tonight dito po sa Fax First. Thank you rin. See you. >> See you po. See you. Ayan. Okay. Si ah former B commissioner Kim Minares ang kasama po natin no.

 So um tatapusin po muna natin itong episode na ito. Meron pa po tayong susunod. Abangan niyo po. Medyo we have a packed FA first evening for today. Okay. Ako po si Christianera. Magandang gabi po sa inyong lahat.