BIR bent on getting SALNs of justices

MANILA, Philippines - The Bureau of Internal Revenue (BIR) is bent on getting hold of the statements of assets, liabilities and net worth (SALNs) of the 15 justices of the Supreme Court (SC).

BIR Commissioner Kim Henares told The STAR on the sidelines of a House budget hearing that she has filed a motion asking the SC to reconsider its denial of her request for the justices’ SALNs.

“We just want to find out if they are paying the right amount of taxes on all their income, including allowances,” she said.

She said the BIR’s authority to examine income tax payments covers all taxpayers. She added that the law applies to SC justices.

Asked if she wanted to check on illegal income or wealth by scrutinizing the justices’ SALNs, Henares said, “No, that’s not our mandate, that belongs to the ombudsman. But if they had illegal income and they declared it, they should have paid income tax on it.”

In a resolution promulgated last June 17 but inexplicably released five weeks later, the SC turned down Henares’ request for the justices’ SALNs for “lack of sufficient basis.”

Henares earlier said the BIR intends to determine whether the magistrates had paid the right taxes.

According to a Commission on Audit (COA) report on salaries and allowances received by bureaucrats in 2013, SC justices pocketed from P3.5 million to P5.7 million that year.

The bulk of their income was in the form of allowances. COA put their annual basic salary at P1.1 million.

Aside from allowances from the SC proper, justices received additional allowances amounting from P822,000 to P850,000 from the Presidential Electoral Tribunal (PET), which is also the SC itself.

Six justices sitting in the Senate Electoral Tribunal (SET) and the House of Representatives Electoral Tribunal (HRET) were paid P1.1 million to P1.6 million in more allowances in 2013.

The controversial Judiciary Development Fund (JDF) is a source of allowances for judiciary personnel. The SC is resisting congressional scrutiny of the JDF.

This week, responding to a petition filed by government workers with the SC questioning taxes on allowances, Henares said workers in the public and private sectors have been paying such levies for 17 years now. “This has been the law since 1997,” she said.

She said the impeachment of former chief justice Renato Corona had revealed that the judiciary had not been collecting taxes on allowances and other taxable compensation.

“The Corona impeachment put it to our attention that the judiciary has been remiss in complying. Since Corona was impeached and we filed a tax evasion case against him, stemming from a violation of this, and because this is the law, we have to implement the same to everyone,” she said.

Early last month, the high court released a summary of the net worth of justices as of the end of last year.

Mariano del Castillo remained the richest of them with a net worth of P122.2 million, up by over P12 million from P109.7 million in 2012. He earned P3.9 million last year – P3.1 million from SC and P822,000 from PET.

Antonio Carpio was the second richest with P84.3 million, about half a million pesos higher than 2012 net worth. He received P5.297 million in 2013 – P3.2 million from SC, P1.3 million as SET chairman and P822,000 from PET.

Marvic Leonen, the most junior justice, had a net worth of P1.8 million last year, up by only about P100,000.

Chief Justice Maria Lourdes Sereno’s net worth grew by less than P1 million, from P18.1 million to P19 million. She earned P4.211 million – P3.4 million from SC and P846,000 from PET.

Bienvenido Reyes declared his net worth at P78.3 million, higher by some P1.8 million than his P76.5 million in 2012. He took home P3.906 million – P3.1 million from SC and P822,000 from PET.

Estela Perlas-Bernabe was worth P74.6 million, up from P73.8 million. She received P3.872 million – P3 million from SC and P822,000 from PET.

Roberto Abad, who retired last May 22, reported a net worth of P47.3 million for 2013, during which he received P3.538 million – P2.7 million from SC and P822,000 from PET. He was the lowest paid justice.

Diosdado Peralta had a net worth of P32. 4 million. He received a total of P5.357 million – P3 million from SC, P1.5 million from HRET and P822,000 from PET.

Jose Mendoza was worth P31.6 million. His gross compensation in 2013 amounted to P3.945 million - P3.1 million from SC and P822,000 from PET.

Lucas Bersamin declared a net worth of P27.8 million. He was the second highest-paid justice, receiving P3.2 million from SC, P1.5 million from HRET and P822,000 from PET, for a total of P5.520 million.

Martin Villarama Jr. had a net worth of P2.1 million. He earned P4.005 million – P3.2 million from SC and P822,000 from PET.

Arturo Brion was worth P16.6 million. He took home P4.813 million – P2.8 million from SC, P1.154 million from SET and P822,000 from PET.

Jose Perez was worth P13.6 million last year, during which he earned P3.854 million – P3 million from SC and P822,000 from PET.

Teresita Leonardo-de Castro, another SET member, declared a net worth of P10.4 million. She received P4.920 million – P3 million from SC, P1.1 million from SET and P822,000 from PET.

Presbitero Velasco Jr., the highest-paid justice in 2013, reported a net worth of P10.4 million. He took home P5.572 million – P3.3 million from SC, P1.6 million as HRET chairman and P822,000 as PET member.