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Impeachment Court Not Custodian Of ‘BIR Green Box’—Lawmaker

  • Joseph Tan
  • Nation
  • July 4, 2026

Senator Panfilo “Ping” Lacson said the Senate impeachment court should not act as custodian of the so-called “BIR Green Box” containing Vice President Sara Duterte’s tax records and may return it to the House prosecution panel.

Lacson said the impeachment court has no authority to unseal or even decide whether to open the box, warning that doing so could expose the court to allegations of grave abuse of discretion.

“One of the things we agreed upon in Friday’s senators’ caucus was to return the box because keeping it in our custody will violate the law. It is not the impeachment court or any court’s role to unseal it,” Lacson said in a radio interview on DZMM.

He said Senator Francis Escudero was correct in saying the impeachment court has no business safekeeping evidence unless it is formally presented and admitted during trial.

“Sen. Francis Escudero is right in saying the impeachment court has no business safekeeping the evidence because it is a court — unless it is presented and admitted as evidence before the court by the prosecution or defense,” Lacson said.

Citing Section 71 of the National Internal Revenue Code, Lacson said the opening of tax records requires written authority from the President upon the recommendation of the Bureau of Internal Revenue and the Department of Finance.

He said the records may also be opened if the respondent issues a written waiver.

Lacson warned the House prosecution panel against shifting the burden of unsealing the box to the impeachment court.

“The prosecution should not pass the burden of unsealing the box to the impeachment court. The prosecution may ask permission from the Office of the President to unseal the box. But it should not pass the burden to us because we will not do it,” he said.

Lacson said the majority bloc will leave it to Senate President Sherwin Gatchalian to designate a spokesperson for the impeachment court. He said the spokesperson should preferably be a lawyer and must closely coordinate with Senate Secretary Renato Bantug Jr., the impeachment clerk of court.

On the choice of presiding officer, Lacson said the majority bloc hopes to finalize the matter in a caucus on Monday morning.

Lacson also gave what he called a “1,000 percent” guarantee that he would decide the case based on evidence, not politics.

“As far as I’m concerned, I guarantee 1,000 percent I will base my decision on the evidence, not on political alliances or personal biases. That I am sure of,” he said.

He said the impeachment trial must proceed regardless of how many senator-judges attend the proceedings, stressing that attendance becomes decisive only when the court renders judgment.

“We cannot allow the court to be held hostage if some refuse to attend or even boycott the proceedings. This is our constitutional duty,” Lacson said.

“In fairness to the Vice President, the trial must proceed so that if a verdict is reached to acquit her, she will be cleared. But the court cannot be held hostage by those who refuse to attend,” he added.

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