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Alexis Romero - The Philippine Star
July 24, 2026 | 12:00am
The House justice committee approves a motion to defer the opening of the sealed box containing Vice President Sara Duterte’s tax records.
HREP photo
MANILA, Philippines — There is no categorical response yet from President Marcos on whether he will allow the unsealing of the tax records of Vice President Sara Duterte and her husband Manases Carpio, documents seen as key to verifying claims about her alleged unexplained wealth.
The Senate impeachment court has approved the prosecution team’s request to subpoena the tax and bank records of Duterte and her husband, but the Vice President’s defense panel said Marcos’ approval is needed to open the documents.
If the tax bureau wants to comply with the subpoena, it would be the one to issue a recommendation for Marcos’approval, defense spokesman Michael Poa told reporters last Wednesday.
Asked in a media briefing yesterday whether Marcos would be open to approve the release of Duterte’s records if the tax bureau makes a request, Palace press officer Undersecretary Claire Castro said: “For now, we cannot say what is the categorical answer of the President.
“But even before, the President had said that in all instances, the right processes would be adhered to and it should be in accordance with the law. If it was done before and if it was done during the previous impeachment trial, the President would follow the process,” she added.
Under Section 71 of the National Internal Revenue Code, income tax returns “constitute public records and be open to inspection as such upon the order of the President of the Philippines, under rules and regulations to be presented by the Secretary of Finance, upon recommendation of the (Bureau of Internal Revenue) Commissioner.”
Castro said there are courts, including the Court of Tax Appeals, that do not require the president’s permission when opening tax records in relation to tax fraud or tax evasion.
Sen. Panfilo Lacson previously said Marcos’ written authority is needed before the BIR can open Duterte’s tax documents.
Impeachment court spokesman Reginald Tongol recently noted that in 2012, tax bureau chief Kim Henares had sought the approval of former president Benigno Aquino III to open the tax and bank records of erstwhile chief justice Renato Corona.
Last Tuesday, Castro said the Senate impeachment court has the authority to issue orders and subpoenas related to the tax documents of Duterte, noting that the President is an impeachable officer.
“If the presidents of the next administrations are impeached and if the impeachment court orders the release of the BIR records, most likely, it won’t happen because the accused, the president, won’t agree,” she said.
Castro also maintained that there is no need for Marcos to conduct a loyalty check in the military even if National Bureau of Investigation chief Melvin Matibag had claimed that active soldiers are among the persons of interest in the alleged plot to assassinate him.

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