From his own mouth:
CJ Corona’s guidelines in the use of SALNs & ITRs to prove ill-gotten wealth
Read his formula for computing corruption
My exclusive
By Raïssa Robles
Prosecutors in the impeachment trial might not know they have a document they can refer to when they present ITRs and SALNs as evidence. It’s a document written by someone who happens to be named Renato C. Corona.
The document is Chief Justice Corona’s landmark decision on July 15, 2003 turning over the Marcoses’ loot stashed in Swiss banks to the Philippine government.
In that document, CJ Corona made some interesting points:
He said the burden of proof lies with the person being accused of having amassed such wealth.
He also said the court should disregard technicalities thrown by the defendant’s side.
And he said it was enough to compare a respondent’s SALNs (Statement of Assets, Liabilities and Net Worth) and ITRs (Income Tax Return) with the wealth in question to determine the latter’s illegal origin. If disclosed income and assets were far less than the questioned wealth, then the latter is ill-gotten.
Full text:
raissa robles From his own mouth: CJ Corona’s guidelines in the use of SALNs & ITRs to prove ill-gotten wealth