MANILA, Philippines (UPDATED)  - Senator-judge Ralph Recto has raised questions regarding the properties of Chief Justice Renato Corona and his statements of assets, liabilities and net worth (SALNs).

Recto told ANC that based on evidence presented by prosecutors in Corona's trial, he believes that the chief justice may have 8 properties, of which only 5 have been declared in his statements of assets, liabilities and net worth (SALNs).

He said other senators counted Corona's properties at around 21.

"Some of my colleagues said earlier, instead of 45 properties, ang bilang lang namin sa ngayon ay about 21," he said. "Somewhere there, that includes all the parking lots."

"Other properties in the name of the [Corona couple's] children, including the divided properties in Marikina. Walo na kaagad iyon," he added.

"Personally, ang bilang ko walo," Recto said.

He said senator-judges will also have to look on the "timeliness" of Corona's declaration of 5 properties. "Should we fault him for declaring them in 2010 kung nakaligtaan in the previous years? I don't know, but we will look into that later on."

Recto said that while Corona declared 5 properties in his SALNs, some declarations were "late in many instances."

He added that the Senate impeachment court also needs to review the valuations of the declared properties.

"Dapat ilalagay mo iyung value. Iyung assessed, iyung market value, and the third will be the transaction value," he said. "Iyun ang maliwanag sa batas, tatlo eh. Kung 2 out of 3, ano ang ibig sabihin niyan?"

"Kung 1 out of 3, kung transaction cost lang ang inilagay niya, may misdeclaration din ba iyon dahil di niya na-fill up iyung acquisition?" he added. "The current fair market value, that's another issue."

'Willful intent to deceive?'

Recto said he will grill Corona's lawyers when they present their own evidence in the impeachment court.

"I will confront them as well with many parts of the law," he said.

"Katulad niyan iyung accounting. Iyan ba may deceit on the part of the Chief Justice?" he asked,

"Halimbawa na hindi pa nata-transfer sa iyo iyung ownership of the property pero iyung accounting practice, dapat, may nilagay ka na roon na advance payments o di kaya may liabilities ka pa for installments," he added.

"Was there a willful intent on the part of the Chief Justice to reduce his net worth and not to disclose his properties? I think that these are valid issues that we should ask the defense also later on," Recto said.

A lawyer in Corona's defense team admitted on Tuesday that there were "inaccuracies" in the Chief Justice's (SALN) when he belatedly declared several real estate properties years after they were acquired.

Esguerra said Corona broke no law when he disclosed ownership of the real estate properties belatedly in his SALN.

Under Republic Aact 6713, government workers are given the opportunity to correct their SALNs.

SALN 101 for gov't employees

Recto said Corona's trial should spur the Civil Service Commission (CSC) to launch a program to teach government officials and employees how to properly fill up their SALNs.

"Since it is the Civil Service Commission that does the rules for this, it is also their job to teach SALN 101 to all government employees," he said.

"Dapat siguro, magkaroon ng SALN 101 ang Civil Service Commission for all government employees nationwide, lalo na magbabago pa iyung form sa April 2012," he added.

Government officials will have to fill up more detailed SALNs starting this year.

In the new SALN form, under assets and real property, officials must include the properties of their spouses -- even if these were inherited before their marriage.

Under personal property, it must be indicated whether the entries are either "tangible" or "intangible."

Officials will also need to declare in the new SALN all of the sources of their gross income outside of their government salary.

Personal and family expenses, including an estimate on spending for overseas trips, must also be declared to determine if they are living beyond their means.

The new SALN will also require officials to indicate all of their income taxes.