THE House Committee on Justice voted Wednesday not to open the sealed box of tax records submitted by the Bureau of Internal Revenue (BIR) containing the income tax returns of Vice President Sara Duterte and her husband, Atty. Manases Carpio, signaling that the matter would be best addressed by the Senate impeachment court as the panel focuses on determining probable cause.
After hearing the manifestations of several members, the committee was divided, with 6 members voting to open the BIR box as proposed by Mamamayang Liberal (ML) Party-list Rep. Leila de Lima, 38 to keep it sealed, and zero abstention.
Senior Deputy Majority Leader Lorenz Defensor of Iloilo then moved to keep the sealed box as part of the official records and have it transmitted to the Senate should the case reach trial, a motion that was duly seconded by the committee.
At issue was the National Internal Revenue Code, which requires that tax documents requested for congressional inquiry be examined in executive session and in aid of legislation, which were conditions some lawmakers argued the impeachment proceedings do not satisfy.
For Manila Rep. Bienvenido “Benny” Abante Jr., the box should remain sealed and be left to the Senate to open during the impeachment trial, considering that there is overwhelming evidence that the impeachment case will proceed to a trial.
“Ang paninindigan natin: Keep it sealed for now. Hayaan nating ang Senado ang mag bukas nito bilang bahagi ng impeachment trial para buksan ang katotohanan sa tamang panahon ng paglilitis. Huwag nating pangunahan ang proseso para sa kapakanan ng ating legal system at ng ating bansa,” he said.
“‘Di ba mas maganda na may suspense ika nga. Nasuri na natin ang impeachment complaints at mga nakalakip na ebidensya, at naniniwala ako if every congressman will just appreciate the pieces of evidence that has been talked about in this committee, hindi po malabo na ito ay magtagumpay sa plenaryo at makarating sa impeachment court,” he added.
Other lawmakers, such as Senior Deputy Majority Leader Lorenz Defensor of Iloilo and De Lima, however, argued that the committee’s request was not a simple congressional inquiry but a constitutionally mandated subpoena.
They also stressed that impeachment proceedings, as a mechanism for holding the highest public officials accountable, supersede the statutory requirements of ordinary legislation.
De Lima, who moved to open the box, reiterated her position during Wednesday’s hearing, arguing that the committee has both the power and the constitutional mandate to examine Duterte’s tax records since the documents were subpoenaed by the House committee and are directly relevant to the unexplained wealth allegation.
“Kung exception itinuturing ang paghingi o pag-request ng appropriate House committee in aid of legislation, lalo na pong dapat payagan—lalo pong dapat irecognize ang pagkuha ng impormasyon na ‘yan while sitting in an impeachment proceedings ang komiteng ito because higher level, superior level ang status ng ating komite kapag sitting in an impeachment proceeding,” De Lima said.
She added that the committee’s refusal to open and examine the income tax returns on the basis of statutory confidentiality is a “misapprehension” of the constitutional order when impeachment, she said, supersedes any legislative inquiry.
She also argued that it would be premature for the House to transmit the tax documents to the Senate unsealed, as the committee members would serve as prosecutors should the case reach trial and would need to be aware of the contents.
“Let us be clear, uulitin ko lang po, impeachment is not a mere legisltiave inquiry. It is a distinct constitutional process. To allow a provision of the tax code to override the constiotutional power of impeachment is to invert the hierarchy of laws,” De Lima said.
Defensor also backed De Lima’s position, arguing that leaving the box unopened would itself amount to a betrayal of public trust.
“We should let the Filipino people see what’s inside that box and allow the members of this committee to assess what evidence is inside the box kung ito ba ay nakakapagtatatag ng ebidensya sa vice president o makakasuporta sa respondent at sa kanyang posisyon na siya’y walang kasalanan,” he said.
Tingog Party-list Rep. Jude Acidre agreed, saying that the truth lies in the documents themselves—and the only way to uncover it is to examine them, not to judge but to clarify, and to compare them against the vice president’s other financial records, including the bank transactions reported by the Anti-Money Laundering Council (AMLC) and her Statements of Assets, Liabilities and Net Worth (SALNs).
While Chua agreed that opening the box falls within the committee’s constitutional mandate, he said the panel should err on the side of caution for now and reserve that power for when it becomes strictly necessary after the determination of probable cause.
Deputy Speaker Janette Garin of Iloilo also shared the same sentiment.
“Dapat tayo rin ay mag-iingat, pero hindi po ibig sabihin sa pag-iingat nito ay tayo isinusuko na po natin ang atin pong kapangyarihan. So ako po ay ipagpapaliban ko po dahil ito pong usapin na ito ay baka dumating din sa Senado… Base po dito sa ating konstitusyon at saligang batas, tayo naman po talaga ay may karapatan, kaya po ako po ay irereserve ko po ito for purposes of determination of probable cause. Tayo po ay pupunta sa hakbang ng pag-iingat,” he said.
Akbayan Party-list Rep. Chel Diokno also noted that the committee’s immediate task is to determine whether probable cause exists, and not to resolve the question of the sealed box, particularly given that sufficient evidence has already been presented without it.
“If we are talking about probable cause, para sa akin, andyan na ang mga ebidensya, sapat na ‘yan para makapagdetermina na tayo kahit hindi natin bubuksan ‘yang kahon na ‘yan. Mayroon pong kasabihan sa batas, ex abundante cautela—’with extreme caution’—and out of the abundance of caution, I believe it would be more prudent to leave it to the Senate to side whether to open the box or not,” he said.
