Vice President Sara Z. Duterte remains registered as a professional taxpayer whose primary line of business is legal activities, a Bureau of Internal Revenue (BIR) official testified before the Senate impeachment trial.
BIR Office of the Commissioner Chief of Staff Atty. Anne Loraine Garcia-Marquez confirmed the details during direct examination by House prosecution counsel Erwin Matib, who presented Duterte’s official Certificate of Registration.
“Based po sa Certificate of Registration issued by the BIR to Vice President Sara Duterte, meron po ditong taxpayer type, registered as professional po,” Garcia-Marquez testified.
Garcia-Marquez also confirmed that the Vice President’s primary line of business is designated as legal activities on official tax records.
“Based po sa Certificate of Registration, page 11, ang kanyang primary business ay may line of business na legal activities po,” Garcia-Marquez also said.
Garcia-Marquez explained that the classification encompasses legal practice, including consultations, court appearances, contract reviews, and document drafting.
“Legal activities, meaning ito po ’yung pagpa-practice sa mga legal profession,” Garcia-Marquez also said.
Garcia-Marquez also confirmed that no amendments were made regarding the line of business when asked by Matib about potential updates to the registration.
The prosecution presented the testimony in relation to Article II of the impeachment complaint, which alleges that Duterte engaged in prohibited professional and business activities during her tenure as vice president, in violation of Article VII, Section 13 of the Constitution. The BIR registration itself does not prove active legal practice during her term.
Garcia-Marquez also confirmed that the BIR compiled annual income tax return summaries for Duterte, her husband, lawyer Manases “Mans” Carpio, and associated business entities.
Garcia-Marquez also said the financial information was derived directly from tax returns submitted by the taxpayers.
The BIR official identified several entities included in the filings, such as Cale88 Foods Corp., Gencorp Industries Inc., Metro City Chow Food Corp., Carpio Lawyers, and 888 Bistro.
In a separate action, Presiding Officer Sen. Francis “Chiz” Escudero directed the distribution of a summary detailing foreign remittances involving Cale88 to senator-judges and trial counsel, following requests from senator-judges Juan Miguel “Migz” Zubiri and Francis “Kiko” Pangilinan.