(Photo by PNA)
MANILA – House prosecutors on Friday, October 9, raised concerns over a possible privacy violation after the defense panel of Vice President Sara Duterte publicly displayed the names of Bureau of Internal Revenue (BIR) officers during her Senate impeachment trial.
House prosecution counsel Erwin Matib questioned the disclosure after BIR Commissioner Charlito Martin Mendoza’s chief of staff, lawyer Anne Loraine Garcia-Marquez, expressed concern that the identities of revenue officers appeared in Letters of Authority (LOAs) presented by defense lawyer Kristine Ferrer.
“We manifest, Your Honor, that there has been a violation of the privacy of the people involved, Your Honor. Their names were flashed on the screen for everyone to see,” Matib said.
Garcia-Marquez told the impeachment court that the names of the revenue officers should have been concealed before the documents were displayed.
“Napakita po kasi ’yung name ng mga revenue officers. It should have been redacted,” she said.
Senate President and impeachment court Presiding Officer Francis “Chiz” Escudero assured the witness that the officers’ names would be removed from the documents submitted to the court.
“We will redact it in the document that will be submitted to the court,” Escudero said.
However, Garcia-Marquez maintained that her concern involved the public exposure of the officers’ identities during the hearing.
Escudero said the court would review the matter and consult Garcia-Marquez before excusing her as a witness.
Matib also questioned the defense’s decision to display the LOAs while arguing that the BIR was restricted from disclosing confidential tax records.
“We put on record that it was the defense who put on the screen these LOAs, which according to them are supposed to be confidential,” Matib said.
Ferrer countered that Duterte had the right to authorize the disclosure of her own tax information.
BIR confirms tax audits of Duterte, Carpio
During the proceedings, Garcia-Marquez confirmed that the BIR had issued two LOAs dated April 29, 2026, authorizing comprehensive examinations of the tax records of Duterte and her husband, lawyer Manases Carpio.
The audit involving Duterte covers tax years 2006 to 2025, while Carpio’s examination covers 2014 to 2025.
Both LOAs were issued under the BIR’s Run After Tax Evaders (RATE) Program and authorized the examination of books of accounts and other accounting records involving internal revenue taxes.
The documents directed the taxpayers to provide the necessary financial records to facilitate the examinations.
According to the records presented in court, the LOAs were received by Carpio Lawyers on May 29, 2026.
Ferrer noted that revenue regulations provide a 180-day validity period for an LOA, indicating that the examination authority would expire in the third week of November.
Garcia-Marquez confirmed the validity period.
The defense lawyer also asked whether the BIR had issued any preliminary assessment report or formal demand in connection with the tax examinations.
Garcia-Marquez acknowledged being aware of the audits’ progress but declined to disclose details, citing confidentiality restrictions under Revenue Memorandum Circular 28-2006.
She explained that the restrictions apply throughout the tax examination process, from the issuance of the LOA until collection.
Financial records under scrutiny
The tax documents form part of the prosecution’s evidence concerning allegations of unexplained wealth against Duterte.
During Thursday’s hearing, Garcia-Marquez presented BIR records indicating that Duterte and Carpio reported a combined net income after taxes of Php 85.34 million from 2007 to 2025.
House prosecutors have questioned how the couple’s reported earnings compare with Duterte’s declared net worth of Php 98.66 million in her 2025 Statement of Assets, Liabilities and Net Worth (SALN).
The defense has disputed the prosecution’s comparison of the figures.
The impeachment court has yet to determine the significance of the financial records in relation to the allegations against the Vice President.
