MANILA — Lawyer Manases “Mans” Carpio on Friday raised a potential court challenge against the release of his and wife Vice President Sara Duterte-Carpio’s income tax records, arguing that unresolved constitutional and legal questions surrounding the disclosure must be settled by the judiciary.
Carpio issued the statement a day after the Bureau of Internal Revenue (BIR) submitted their tax records to the Senate impeachment court upon the authorization of President Ferdinand Marcos Jr.
While acknowledging the authority of the impeachment court and expressing readiness to comply with lawful procedures, Carpio maintained that submission of the documents does not automatically establish their legality, admissibility or evidentiary weight.
“The submission of documents to the Senate Impeachment Court is a procedural step. The legal significance, admissibility, and evidentiary value of those documents are matters for the Court to determine in accordance with the Constitution, applicable law, and the Rules of the Senate Impeachment Court,” Carpio said.
He said the President’s authorization should be examined against constitutional and statutory provisions governing the confidentiality of taxpayer information and the exercise of executive powers.
Carpio also questioned whether all legal requirements and necessary recommendations had been completed before Marcos authorized the disclosure.
He stressed that these issues should be resolved through judicial and constitutional processes rather than public debate.
According to Carpio, his legal team is unaware of any BIR assessment or finding showing that either he or Duterte-Carpio has unpaid taxes or tax deficiencies.
He urged the public to distinguish allegations and procedural developments from factual findings, emphasizing that constitutional proceedings are designed to resolve disputed issues through evidence presented before the proper tribunal.
Carpio said his legal team would continue pursuing all available legal remedies while respecting the independence and authority of the institutions handling the impeachment proceedings.
The Senate impeachment court earlier subpoenaed the tax and bank records of Duterte-Carpio and Carpio.
The BIR formally turned over the requested tax records on Thursday after Malacañang confirmed that Marcos had authorized their release. The Senate subsequently acknowledged receiving the financial and tax documents./PN
