By Benjamin Cuaresma
MANILA — Senator Panfilo Lacson maintained that the Senate, sitting as an impeachment court, should not retain custody of the sealed Bureau of Internal Revenue (BIR) records linked to Vice President Sara Duterte, stressing that the tribunal has no legal authority to safeguard evidence before it is formally introduced during trial.
Speaking in a radio interview on Saturday, Lacson revealed that senators agreed during their caucus to return the so-called “BIR Green Box” to the House prosecution panel, arguing that its continued possession by the impeachment court is inconsistent with judicial procedure.
According to Lacson, courts are tasked with evaluating evidence presented during proceedings—not storing or managing documentary evidence before it is offered in an open trial.
He emphasized that keeping the sealed box could create legal complications, noting that any decision by the Senate impeachment court to open or retain the records may invite accusations that it exceeded its constitutional authority.
Lacson also said Senate President Francis Escudero shares the view that evidence should remain with the presenting party until the proper stage of the proceedings.
The senator cited provisions of the National Internal Revenue Code, explaining that tax records may only be disclosed under specific legal conditions, including written authorization from the President or the consent of the taxpayer involved. Without such authority, he said, the impeachment court should refrain from handling or unsealing the documents.
He added that if the prosecution intends to use the tax records during the trial, it must first obtain the necessary legal clearance rather than asking the Senate court to assume responsibility for the sealed material.
Lacson likewise questioned why the House prosecution panel transmitted the unopened box to the Senate without first securing the required authorization for its possible disclosure.
The controversy dates back to an April hearing before the House Committee on Justice, when the BIR submitted a sealed package containing the tax documents of Duterte, her husband, and companies associated with them. Lawmakers did not open the package after a motion to do so failed, and it was eventually forwarded intact to the Senate.
The prosecution intends to present the records as part of its evidence supporting Article II of the impeachment complaint, which alleges that Duterte accumulated wealth beyond her lawful income and failed to make truthful declarations in her Statements of Assets, Liabilities and Net Worth (SALN).
The Senate impeachment trial is scheduled to formally begin on Monday, July 6, with both the prosecution and defense expected to present their opening arguments before the impeachment court.
ia/xf
