The House Committee on Justice has voted to keep sealed the Bureau of Internal Revenue (BIR) box containing income tax records of Vice President Sara Duterte and her husband, Atty. Manases Carpio, opting instead to defer any review of its contents to the Senate impeachment court should the case proceed to trial.
In a vote of 38 against and six in favor, lawmakers rejected a motion to open the sealed documents during Wednesday’s proceedings. Senior Deputy Majority Leader Lorenz Defensor of Iloilo later moved to retain the box as part of the official records and transmit it to the Senate if impeachment reaches trial, a proposal that was seconded by members of the committee.
The decision came amid differing interpretations of the National Internal Revenue Code, which generally requires tax documents obtained through congressional inquiry to be examined in executive session. Some lawmakers argued that impeachment proceedings present a separate constitutional process not bound by the same restrictions.
Manila Rep. Bienvenido Abante Jr. supported keeping the box sealed, saying it should instead be opened by the Senate acting as an impeachment court.
“Ang paninindigan natin: Keep it sealed for now,” Abante said. “Hayaan nating ang Senado ang magbukas nito bilang bahagi ng impeachment trial.”
He added that the committee should allow the process to unfold without preempting the trial stage, noting confidence that the case could proceed to the plenary and eventually to the Senate.
Other lawmakers, however, argued that the House already has constitutional authority to examine the records since they were produced in response to a subpoena issued by the committee in aid of its impeachment function.
Former senator Leila de Lima, who moved to open the box, said impeachment proceedings elevate the committee’s authority beyond ordinary legislative inquiries.
De Lima, also a member of the House Committee on Justice, said the panel is not constrained by ordinary statutory confidentiality rules when acting in an impeachment case.
“Impeachment is not a mere legislative inquiry,” she said. “To allow a provision of the tax code to override the constitutional power of impeachment is to invert the hierarchy of laws.”
She also cautioned against transmitting the records to the Senate without review, saying House members who may later act as prosecutors in an impeachment trial should be fully aware of the evidence.
Senior Deputy Majority Leader Defensor supported examining the documents, arguing that transparency is essential in determining whether the evidence strengthens or weakens the case against the Vice President.
Tingog Party-list Rep. Jude Acidre likewise said the documents should be reviewed alongside other financial records already presented to the committee, including reports from the Anti-Money Laundering Council and Statements of Assets, Liabilities and Net Worth.
Other lawmakers, including Deputy Speaker Janette Garin, said the box should remain sealed for now, citing prudence and the possibility that the matter will eventually be elevated to the Senate impeachment court.
Meanwhile, Akbayan Rep. Chel Diokno said the committee already has enough evidence to determine probable cause without opening the box, and suggested leaving the decision to the Senate if the case proceeds.
With the vote, the committee effectively barred immediate access to the tax documents during its final stages of deliberation, as it prepared to determine whether probable cause exists to recommend impeachment.
The records were submitted by the BIR during an earlier hearing in response to a subpoena linked to allegations of unexplained wealth, including questions on the accuracy of financial disclosures and reported transactions under review by lawmakers.