Likely tax law breach bugs trial

A violation of tax confidentiality rules occurred in full public view during yesterday’s impeachment trial of Vice President Sara Duterte, prompting the Senate impeachment court to take down the original livestream of Day 37.

The breach disclosed the names of Bureau of Internal Revenue (BIR) officers who audited the tax and financial records of Duterte and her husband, Atty. Manases Carpio. The defense inadvertently revealed the officers’ identities despite the information’s confidential nature.

The segment removed from the livestream covered nearly three hours of proceedings.

Presiding Officer Sen. Chiz Escudero ordered the clerk of court to upload a revised version of the proceedings on the Senate’s social media pages, with the BIR officers’ names redacted.

However, BIR Commissioner Office’s Chief of Staff Anne Loraine Garcia-Marquez said the move was futile because the names had already been shown during the live broadcast.

Marquez flagged the disclosure after defense lawyer Kristine Ferrer confronted her about issuing two letters of authority (LoA).

An LoA issued by the BIR grants designated revenue officers the authority to examine a taxpayer’s books of account and records.

The BIR issued them to the officers in question to audit Duterte’s and Carpio’s tax records amid allegations of unexplained wealth.

“It should have been redacted,” Marquez told the Senate impeachment court.

Private prosecutor Erwin Matib pointed out that “there has been a violation of the privacy of the people involved. Their names were flashed on the screen for everyone to see.”

BIR not remiss in reminders

The contents of a LoA are generally confidential, subject to exceptions such as the explicit consent of the taxpayer.

Early in the trial, Marquez, also a lawyer, reminded Ferrer of the letter’s confidentiality, but Ferrer proceeded, citing Duterte’s consent.

Despite this, Escudero later ruled that the privacy law requires the preservation of sensitive information.

“[B]e careful next time insofar as revealing names or addresses given the public nature of these proceedings as it might violate some provisions of the Data Privacy Act as well as the security of certain officials of government engaged in various activities and as part of their official functions and duties,” Escudero said.

Aside from the rival camps, Escudero also advised media organizations simulcasting or restreaming the proceedings to exercise the same caution when reporting sensitive information to avoid a security compromise.

BIR records showed that Duterte and Carpio had a combined after-tax income of P85.34 million from 2007 to 2025, or 18 years.

The prosecution, however, pointed out that the figure was P13.3 million lower than the P98.7 million that Duterte declared in her 2025 Statement of Assets, Liabilities, and Net Worth (SALN).

House representatives accused Duterte of amassing unexplained wealth disproportionate to her lawful income.

Duterte is also accused of willful failure to truthfully disclose her assets in her SALNs, which they alleged is an impeachable offense under the grounds of “betrayal of public trust” and “culpable violation of the Constitution.”

The House lawyers pointed to the “irony” of presenting Vice President Duterte’s “confidential” tax records, despite their earlier objection.

Private prosecutor Matib raised the issue during defense lawyer Kristine Ferrer’s cross-examination of Marquez.