He added that the requirement for public officials to file a Statement of Assets, Liabilities, and Net Worth (SALN) also covers a spouse's assets and liabilities.
"Pangalawa, 'yung batas sa SALN, 'yung requirement sa public official, kapag may asawa ka, isasama mo 'yung assets at liabilities ng asawa mo sa SALN. Required 'yan dahil sa absolute community of property," he said.
On Thursday, the Senate impeachment court formally received the financial and tax records of Duterte and Carpio, as well as documentary evidence from the Anti-Money Laundering Council (AMLC), as part of the impeachment proceedings against the Vice President.
The issue intensified after Carpio questioned the legal basis for the release of their income tax records to the impeachment court.
In a statement Friday, Carpio said he and Duterte would continue to respect the authority of the Senate impeachment court and comply with lawful processes but maintained that important legal questions remain regarding the authorization for the disclosure of their tax records.
According to Carpio, his legal team believes the authorization should be examined under constitutional and statutory provisions governing taxpayer information and executive authority.
He also said there was no indication that the Bureau of Internal Revenue (BIR) had issued any tax assessment or determination of tax deficiency against either him or Duterte, raising questions about whether the legal requirements were satisfied before the records were released.
"The submission of documents to the Senate Impeachment Court is a procedural step. The legal significance, admissibility, and evidentiary value of those documents are matters for the Court to determine in accordance with the Constitution, applicable law, and the Rules of the Senate Impeachment Court," Carpio said.
He urged the public to distinguish between allegations, procedural developments, and factual findings, emphasizing that constitutional proceedings are intended to resolve disputed issues through evidence presented before the proper tribunal.
Carpio added that his legal team would continue to pursue all available legal remedies through the appropriate forums while respecting the authority and independence of the institutions involved.
The dispute over the records comes as Carpio has also filed complaints before the Quezon City Prosecutor's Office against members of the House Committee on Justice over the alleged unauthorized disclosure of personal and spousal bank transaction records. His camp argued that the release may have violated the Anti-Money Laundering Act, the Bank Secrecy Law, and the Data Privacy Act of 2012.
Cayosa, meanwhile, said couples who want to keep their assets separate must execute a marriage settlement before getting married.
"Kung gusto niyo magkahiwalay ang inyong ari-arian, magkapirmahan kayo bago kayo ikasal," he said.
Based on the couple's joint SALN, Duterte and Carpio declared a net worth of P98.66 million in 2025, up 11.46 percent from approximately P88 million in 2024. Their total declared assets also increased 24.72 percent to P122.8 million, from around P98 million a year earlier.
The Senate impeachment court's receipt of the couple's financial, tax, and AMLC records forms part of the evidentiary phase of the trial, during which prosecutors seek to establish the factual basis of the charges against Duterte.
Her defense team, however, has consistently maintained that the legality, admissibility, and probative value of the records must first be determined by the impeachment court.
