Senate Impeachment Court spokesperson Atty. Regie Tongol said Monday night, July 20, that Presiding Officer Francis "Chiz" Escudero had largely prepared his ruling on the prosecution's subpoena requests even before the impeachment trial formally began on July 6, but deferred issuing it to allow oral arguments and consultation with senator-judges.

Senate Impeachment Court Presiding Officer Francis "Chiz" Escudero (Senate PRIB photo)

Tongol explained that the prosecution's request for subpoenas had already been included in its pre-trial brief, prompting Escudero to prepare a resolution "as a matter of course."

However, he said the ruling was put on hold after House prosecutor Rep. Chel Diokno informed the court that the prosecution had filed a renewed request for subpoenas. The defense later sought a copy of the renewed request, while several senator-judges asked that oral arguments first be heard.

"The main chunk of the decision of the presiding officer had already been prepared even before July 6," Tongol said during a press briefing. "The presiding officer also consulted his fellow senator-judges during the caucus and considered their views. Some of them requested more time to study the matter over the weekend and until today."

Tongol also clarified the implementation of the subpoenas issued by the impeachment court, saying the Anti-Money Laundering Council (AMLC) and banks are required to comply with the court's orders.

For the Bureau of Internal Revenue (BIR), however, Tongol said the agency must also comply but its commissioner must first secure the President's authorization under Section 71 of the National Internal Revenue Code (NIRC) before releasing confidential tax records.

He cited the impeachment trial of former Chief Justice Renato Corona, where then-BIR Commissioner Kim Henares sought presidential permission before complying with a subpoena.

"The subpoena was issued to Commissioner Henares, and she asked permission from the President so she could comply without violating the law or exposing herself to criminal liability," Tongol said.

He added that Escudero's ruling makes clear that without presidential authorization, the impeachment court cannot receive BIR records as evidence.

Tongol said the subpoena for the BIR commissioner was issued Tuesday and is expected to be transmitted on Wednesday, with compliance required by July 30.

He said the BIR commissioner should seek the President's authorization before the deadline.

"He now has this subpoena to show the President, so that the President may grant permission in recognition of a co-equal branch of government," Tongol said.