The Impeachment Court trying the case of Vice President Sara Duterte-Carpio will not and cannot be above the law in deciding what to do with the “BIR Green Box” containing the Vice President’s tax records, Sen. Panfilo “Ping” M. Lacson stressed Sunday.
Lacson said the disposition of the Vice President’s sealed Bureau of Internal Revenue (BIR) income tax return (ITR) records must be governed solely by the law and existing jurisprudence.
“The decision on the status of the sealed BIR ITR records will be dictated by law and existing jurisprudence. The Impeachment Court will not and cannot be above the law. No one else is,” he said on X.
In Filipino: Lacson: Impeachment Court, Hindi Pwedeng Mangingibabaw sa Batas sa Pagpapasya Tungkol sa ‘BIR Green Box’
The decision on the status of the sealed BIR ITR records will be dictated by law and existing jurisprudence. The Impeachment Court will not and cannot be above the law. No one else is.
— PING LACSON (@iampinglacson) July 5, 2026
On Saturday, Lacson said the Impeachment Court may return the box to the House prosecution team as it is not meant to be its custodian.
He cited Sections 71 and 270 of the National Internal Revenue Code, as well as existing jurisprudence based on Supreme Court rulings.
Under Section 71 of the NIRC, ITRs “shall 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 Commissioner.”
Section 270 of the NIRC provides penalties for BIR personnel who divulge information collected from taxpayers, including trade secrets and confidential information.
Another circumstance that will allow the unsealing of the records would be a written waiver from the respondent.
Lacson warned that if the Impeachment Court decides on whether to unseal the box without complying with the law, it may expose itself to charges of grave abuse of discretion.
The Impeachment Court will start the impeachment trial of the Vice President on Monday.
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Lacson: Impeachment Court, Hindi Pwedeng Mangingibabaw sa Batas sa Pagpapasya Tungkol sa ‘BIR Green Box’
Hindi pwedeng mangingibabaw sa batas ang Impeachment Court na dumidinig sa kaso ni Vice President Sara Duterte-Carpio sa pagpapasya kung ano ang gagawin sa “BIR Green Box” na naglalaman ng mga tax record ng Pangalawang Pangulo, diin ni Sen. Panfilo “Ping” M. Lacson nitong Linggo.
Ayon kay Lacson, ang magiging disposisyon sa mga selyadong income tax return (ITR) records ng Pangalawang Pangulo sa Bureau of Internal Revenue (BIR) ay dapat ibatay lamang sa umiiral na batas at jurisprudence.
“The decision on the status of the sealed BIR ITR records will be dictated by law and existing jurisprudence. The Impeachment Court will not and cannot be above the law. No one else is,” aniya sa X.
Nitong Sabado, sinabi ni Lacson na maaaring isauli ng Impeachment Court ang kahon sa House prosecution team dahil hindi ito ang nararapat na maging tagapag-ingat nito.
Binanggit niya ang Sections 71 at 270 ng National Internal Revenue Code, at mga jurisprudence base sa ruling ng Korte Suprema.
Sa ilalim ng Section 71 ng NIRC, ang mga ITR ay “open to inspection as such upon the order of the President of the Philippines, under rules and regulations to be prescribed by the Secretary of Finance, upon recommendation of the Commissioner.”
Sa ilalim naman ng Section 270 ng NIRC, may parusa sa mga tauhan ng BIR na magbubunyag ng impormasyon na kinolekta sa mga taxpayer, kabilang ang trade secrets at confidential information.
Ayon pa kay Lacson, maaari ring mabuksan ang mga rekord kung magkakaloob ang respondent ng nakasulat na waiver.
Nagbabala si Lacson na kung magpapasya ang Impeachment Court na buksan ang kahon nang hindi sumusunod sa batas, maaari nitong ilantad ang sarili sa mga akusasyon ng grave abuse of discretion.
Magsisimula sa Lunes ang impeachment trial ng Pangalawang Pangulo sa Impeachment Court.
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