Unexplained wealth as an impeachment issue

The biggest headache that confronts the vice president's defense team is the challenge of reconciling the contents of three sets of documents: the SALNs she submitted to the Ombudsman, her Income Tax Returns and her bank deposits. There are glaring variances among these three documents and while the burden of proof is on the prosecution, the burden of evidence shifts to the defense in this regard.

The second major hurdle is how to explain the huge expenses of her excessive foreign travels, and her mounting legal expenses. The vice president always audaciously announced that her many foreign resignations are funded by her from her own personal funds. How many times has she traveled to Europe to various destinations and she always claimed that she never used any public funds? Where did she get the funds? As a public official, she has the obligation to explain.

Not to mention her own family expenses. When there is a disproportion, the burden of evidence is shifted to the vice president to explain the discrepancies, if any. In fairness to the vice president, there have been a number of cases involving other high government officials also about unexplained wealth. There have been a number of convictions by the trial court although some of the convictions were reversed due to technical defects and procedural infirmities.

Immediately after the EDSA Revolution, and upon the assumption into power of the Corazon C. Aquino presidency, the PCGG or the Presidential Commission on Good Government, invoking Section 2 of Republic Act 1379, acquired a number of assets of the Marcos family based on the law of unexplained wealth. Through judicial proceedings, certain bank deposits, jewelries, expensive paintings, and other properties were returned to the government. Some of the funds were awarded to proven victims of human rights violations.

A case against Ramon "Bong" Revilla for unexplained wealth was filed due to non-declaration in his SALN certain assets, but he was not convicted for failure of the prosecution to prove his guilt beyond reasonable doubt. A former administrator of the Agricultural Credit and Cooperative Administration was investigated for unexplained wealth but the prosecution failed because the PNB president then, who had custody of the vital evidence consisting of bank documents, refused to submit the documents invoking the bank secrecy law.

Under the law, a person may be held to have unexplained wealth if the value of his properties or assets are greater than the value of their lawfully-acquired wealth. The unexplained wealth law requires a person who lives beyond their apparent means to justify the legitimacy of their financial circumstances. A person may accumulate unexplained wealth through several unlawful means such as corruption, bribery, collusion, or kickbacks.

Moreover, unexplained wealth may have also been derived by the accused official through money laundering, theft, fraud, blackmail, extortion, tax evasion, or dealing or trafficking in illegal material such as illicit drugs or substances. The 1987 Philippine Constitution demands transparency. The Code of Conduct and Ethical Standards for Public Officials and Employees mandates full disclosure through SALN. These are not ceremonial requirements --they are safeguards against corruption and tax fraud.

The Bureau of Internal Revenue must investigate all public officials whose wealth accumulation is disproportionate to lawful income --including members of political dynasties, their family corporations, campaign donors, and government contractors who may serve as financial conduits. Under the spirit of the National Internal Revenue Code and the constitutional principle of accountability, unexplained wealth is prima facie evidence of possible tax evasion or unlawful enrichment --regardless of rank, surname, or political color.

As an impeachment issue, this column believes that unexplained wealth is the most serious accusation against the vice president. This is more despicable than the alleged misuse of the confidential funds, more serious than the grave threats against the president, the first lady, and the speaker. The vice president is facing criminal charges of grave threats before a Regional Trial Court of Quezon City.

Once the prosecution succeeds in presenting all bank documents in the impeachment court, the vice president will have a very steep mountain to climb. I am afraid she might be crucified on top of this mountain. The problem is that there is no assurance of any resurrection.