The possible disclosure of a box containing the tax records of Vice President Sara Duterte and her husband, lawyer Manases “Mans” Carpio, could spark a legal debate during the impeachment trial, a former law dean said.

Ateneo law professor Atty. Mel Sta. Maria said the law governing the release of tax records by the Bureau of Internal Revenue (BIR) is strict and clear.

“Nakalagay doon na ang ITR ng mga pangkaraniwang tao, lahat ng mga mamamayan… kung gustong buksan at makita, ang puwedeng magbigay ng pahintulot ay ang presidente ng Pilipinas,” Sta. Maria said in a radio interview on Abante.

He was referring to Section 71 of the National Internal Revenue Code of 1997, which authorizes the President to order the inspection of income tax returns, subject to safeguards and upon the recommendation of the BIR commissioner.

The issue first surfaced during a House Committee on Justice hearing on 22 April, when BIR Commissioner Charlito Martin Mendoza appeared with a sealed green bankers box said to contain the couple’s tax records.

The committee ultimately deferred opening the box and left the matter for the Senate, which will convene as an impeachment court.

Sta. Maria said the controversy could eventually reach the Supreme Court, particularly if questions arise regarding the legality of the disclosure or the issuance of a temporary restraining order.

He added that the matter may be clarified during the 18 June pre-trial conference, when both the prosecution and defense are expected to present their witnesses and evidence.