The battle over Vice President Sara Duterte’s financial records has intensified after her legal team argued that her confidential tax documents cannot simply be handed over to the Senate impeachment court, insisting that such a move would require the President’s authorization under Philippine law.
Defense spokesperson and counsel Atty. Michael Poa said the Bureau of Internal Revenue (BIR) is bound by the strict confidentiality provisions of the National Internal Revenue Code, which generally prohibit the disclosure of taxpayers’ records except under narrowly defined legal exceptions.
According to Poa, one of those exceptions allows the release of confidential tax information only when it has the approval of the President upon the recommendation of the Secretary of Finance.
The defense’s position comes after the Senate impeachment court ordered the issuance of subpoenas seeking Vice President Duterte’s financial and tax records, a move that has become one of the most closely watched developments in the impeachment proceedings.
Defense: Subpoena Covers ‘Everything’
Poa argued that the subpoena issued by the impeachment court is excessively broad, claiming it effectively seeks unrestricted access to the Vice President’s financial information.
He also questioned whether the requested records are even relevant to the impeachment case, maintaining that the defense continues to oppose the scope of the subpoena despite recognizing the authority of the impeachment court’s rulings.
While acknowledging that the Senate has already acted on the matter, Poa said the legal team intends to exhaust every available remedy if necessary.
Supreme Court Challenge Still on the Table
The defense has not ruled out elevating the dispute to the Supreme Court.
Poa confirmed that filing a petition before the high court remains one of the legal options being considered, although he clarified that no final decision has yet been made.
The possible legal challenge could further delay efforts to obtain the Vice President’s financial records, potentially setting up another constitutional confrontation over the limits of the Senate impeachment court’s subpoena powers and the confidentiality of taxpayer information.
Records Don’t Automatically Become Evidence
Even if the requested tax records are eventually produced, Poa stressed that their release would not automatically make them admissible evidence during the impeachment trial.
He emphasized that any documents submitted would still need to pass the court’s evidentiary rules before they could be formally considered in the proceedings.
As the impeachment case moves forward, the dispute over whether the Senate can access Duterte’s confidential financial records without presidential approval is shaping up to be one of the trial’s biggest legal flashpoints—one that could ultimately be decided beyond the Senate chamber.