The possible disclosure of Vice President Sara Duterte’s tax records during her impeachment trial could trigger a legal battle that may ultimately reach the Supreme Court, a former law dean said.

Ateneo law professor Atty. Mel Sta. Maria said laws governing the confidentiality of income tax returns are clear and strict, raising questions about whether an impeachment court can access documents otherwise protected under existing statutes.

Speaking in a radio interview, Sta. Maria said the issue could pit the Senate’s constitutional authority as an impeachment court against the principle that no government institution is exempt from the law.

“It was stated in the law that the ITR of ordinary citizens, all of the public, if they want to open and see it, the only person that can give permission is the president of the Philippines,” Sta. Maria said.

He referred to Section 71 of the National Internal Revenue Code of 1997, which authorizes the president to order the opening of income tax returns under specific conditions.

Such authority, however, must comply with Department of Finance rules and be based on the recommendation of the Bureau of Internal Revenue (BIR) commissioner.

Green box

Questions about the disclosure of the tax records of Duterte and her husband, lawyer Manases “Mans” Carpio, first surfaced during a House Committee on Justice hearing on 22 April.

During the hearing, BIR Commissioner Charlito Martin Mendoza brought a sealed green bankers box reportedly containing the couple’s tax records.

The committee later deferred opening the box, leaving the matter for the Senate once it convenes as an impeachment court.

Mendoza cited Section 20(a) of the tax code, saying his submission of the documents was in compliance with a committee subpoena while remaining subject to the safeguards provided by law.

Sta. Maria said the dispute could prompt the impeachment court to seek guidance from the Supreme Court, which may determine whether disclosure of the records would be lawful and whether a temporary restraining order should be issued.

The issue could also raise questions about the separation of powers among the executive, legislative and judicial branches, he said.

SC intervention

“It was indicated in our separation of powers that every government department — executive, judiciary and legislature — have distinct powers that only they can exercise,” Sta. Maria said.

“The sole power to impeach is designated by the Constitution to Congress, specifically the Senate,” he added.

Still, Sta. Maria noted that the Supreme Court’s expanded constitutional powers allow it to intervene when there are allegations of grave abuse of discretion by another branch of government.

He said the matter could begin to take shape during the pre-trial conference scheduled for 18 June, when both the prosecution and defense are expected to submit their witnesses and evidence.