Watch more in iWantv or TFC.tv

A law expert believes there is a complete difference between current Chief Justice Maria Lourdes Sereno's non-filing of her statement of assets, liabilities and net worth (SALN) and the late Chief Justice Renato Corona's non-disclosure of assets.

Atty. Soledad Mawis, chairperson of the Philippine Association of Law Schools, said on ANC's Beyond Politics, that Corona was impeached due to his failure to file his SALNs during his incumbency as chief justice.

Sereno's SALNs, however, were those that were supposed to have been filed even before she became an associate justice of the Supreme Court.

"That's a basic difference between the two. The non-submission of the SALN, would that constitute impeachable offense when the same was not complied with even before she was appointed justice of the Supreme Court," Mawis said.

• Sereno's non-filing of SALN a heavier charge, says ex-Corona defense lawyer

Corona was convicted for failing to declare around $2.4 million in bank deposits. A separate account worth P80.7 million supposedly co-mingled with relatives was also excluded from his SALNs.

Sereno, meanwhile, is facing an impeachment complaint that questions her failure to file her SALN for a 17-year period during her stint as a University of the Philippines professor.

The filing of SALNs is required by law, provided for under Article XI, Section 17 of the 1987 Constitution and the Code of Conduct and Ethical Standards for Public Officials and Employees.

Refusing to resign amid a mounting call for her to quit, Sereno has vowed to answer all the issues thrown against her.