Sara Duterte's tax records need Marcos approval for BIR release
MANILA, Philippines — The Bureau of Internal Revenue cannot immediately turn over the tax records of Vice President Sara Duterte, her husband and associated corporate entities to the Senate impeachment court.
The release of the records must first meet legal requirements for disclosure, including possible authorization from President Ferdinand Marcos Jr.
Senate impeachment court spokesperson Reginald Tongol explained this Monday, July 20, after the court granted subpoenas directed at the BIR, the Anti-Money Laundering Council and several banking institutions.
"I think that will be unfair to characterize the president's giving permission to the BIR commissioner for the disclosure to be seen as an act against the vice president," Tongol said.
"It is actually an act of respect to a coequal branch of government," he added.
Tongol said the BIR commissioner may seek presidential permission after the impeachment court officially acted on the subpoena request.
"Since the impeachment court has officially acted on the request for a subpoena and the BIR commissioner has remedies in order for him not to be in trouble with the law under Section 270 and be cited in indirect contempt, then he can get the permission of the President," Tongol said.
"The president already has the legal standing or the legal reason to issue such permission," he added.
The banks and the BIR were ordered to submit the documents on July 30.
Tax records still protected
The impeachment court on Monday granted the House prosecution's request for subpoenas covering bank and tax documents of Duterte and her husband, lawyer Manases "Mans" Carpio.
The requested documents include AMLC records, peso-denominated bank accounts and tax records relevant to Article II of the Articles of Impeachment.
But presiding officer Chiz Escudero ruled that the subpoena for BIR records is only a preliminary procedural step.
It does not, by itself, authorize the disclosure of taxpayer information.
Under Section 71 of the Tax Code, taxpayer records may be opened only under specific exceptions. These include authorization by the President, a request from a foreign tax authority with presidential approval, or the taxpayer's own waiver.
The impeachment court earlier said it would not receive subpoenaed BIR records without proof that the legal requirements for disclosure had been met.
The documents sought by House prosecutors are tied to Article II, which accuses Duterte of culpable violation of the Constitution and betrayal of public trust over alleged undeclared or unexplained wealth.
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