Senator Panfilo Lacson, one of the senator-judges in the impeachment trial of Vice President Sara Duterte, asserted that opening the sealed Bureau of Internal Revenue (BIR) box is not the responsibility of the Senate impeachment court. Instead, the House prosecution panel should seek permission from the Office of the President if they wish to open the box.
During the senators' caucus on Friday, it was agreed to return the sealed BIR box to the House prosecution, as the court has no authority to keep or act as "gatekeeper" of evidence that has not yet been formally presented in the trial.
Legal basis for tax record confidentiality
Lacson emphasized that under Section 71 of the Tax Code, tax records are confidential and can only be released or opened with written permission from the President upon recommendation of the BIR and the Department of Finance, or through a waiver from the respondent. He warned that if the Senate impeachment court forces the box open without proper legal authorization, the Senate could face charges of "grave abuse of discretion."
"The prosecution should not pass the burden of opening it to the Senate. They should have obtained the necessary permission from Malacañang before sending it to the Senate," Lacson said.
Content of the sealed box
The sealed box contains tax records of Vice President Sara Duterte and her husband, Mans Carpio, which were submitted by the BIR to the House Justice Committee. The House of Representatives transmitted the box to the Senate without opening it. The House prosecution panel wants to open it to use as evidence for Article II of the Articles of Impeachment, which pertains to the alleged "unexplained wealth" of the Vice President.
