By Benjamin Cuaresma
MANILA — Senator Panfilo “Ping” Lacson maintained that any attempt to open the Bureau of Internal Revenue’s (BIR) sealed tax records of Vice President Sara Duterte and her husband, Manases Carpio, must first secure the written authorization of President Ferdinand Marcos Jr., as required under existing tax laws.
Lacson said he would oppose any effort by the Senate impeachment court to unseal the documents without complying with the legal requirements prescribed by the National Internal Revenue Code (NIRC).
According to the senator, his position is based solely on the law and should not be interpreted as favoring either the prosecution or the defense in the impeachment trial.
He pointed to Section 71 of the NIRC, which provides that income tax returns may only be opened for inspection upon the written authority of the President, acting under rules recommended by the BIR Commissioner through the Secretary of Finance.
Lacson also cited Section 270 of the tax code, which penalizes the unauthorized disclosure of confidential taxpayer information. He stressed that the Senate, even when convened as an impeachment court, is not exempt from complying with existing laws.
The lawmaker warned that bypassing the legal process could expose the impeachment court to allegations of grave abuse of discretion, emphasizing that adherence to the law must prevail throughout the proceedings.
He likewise noted that another lawful option exists should Vice President Duterte voluntarily execute a written waiver authorizing the release of her tax records.
The issue involves a sealed “green box” containing the Vice President’s tax documents, which the BIR previously submitted during the House of Representatives’ impeachment proceedings. The House committee chose not to open the records because of confidentiality provisions under the tax code.
When the impeachment case reached the Senate, the sealed box formed part of the transmitted documents. However, on July 7, the impeachment court ordered that the unopened package be returned to the BIR after ruling that it had not lawfully taken custody of the records.
Presiding Officer Senate President Francis Escudero said the Senate had never issued an order directing the transfer of the tax documents, making it improper for the chamber to retain the sealed box.
The impeachment court is scheduled to hear oral arguments on July 15 regarding the prosecution’s request for a subpoena covering the tax records. Both the prosecution and the defense have also been directed to submit their respective legal memoranda before the court resolves the issue.
ia/xf
