Mans Carpio Calls for Judicial Review on Release of Tax Records Amid Senate Impeachment Proceedings

Lawyer Manases “Mans” Carpio has emphasized that the legal questions surrounding the authorization to release his and Vice President Sara Duterte’s income tax records should be addressed through proper judicial channels. This statement came as both continue to comply with the Senate impeachment court’s orders related to the ongoing impeachment trial.

Carpio, in a public statement on Friday, acknowledged the authority of the Senate impeachment court and affirmed their commitment to follow lawful procedures. However, he maintained that significant constitutional and legal issues remain unresolved regarding the release of their tax documents. He asserted that the authorization to disclose these records must be examined within the framework of constitutional and statutory provisions that govern taxpayer information and the exercise of executive authority.

He further explained that his legal team has found no indication that the Bureau of Internal Revenue (BIR) has issued any tax assessment or determination of tax deficiency against either him or Vice President Duterte. This point raises questions about the basis for releasing their tax records at this stage.

Carpio also questioned whether the procedural requirements and recommendations mandated by the applicable legal framework were fully observed before the authorization to release the records was granted. He stressed that these procedural and legal concerns should be resolved through constitutional and judicial processes rather than through public discourse or debate.

Highlighting the procedural nature of the document submission, Carpio clarified that the delivery of the tax records to the Senate impeachment court is a step in the process. He noted that the legal significance, admissibility, and evidentiary value of these documents are matters for the court to determine in accordance with the Constitution, relevant laws, and the Senate impeachment court’s rules.

He urged the public to differentiate between legal allegations, procedural developments, and factual findings, emphasizing that constitutional proceedings are designed to resolve disputed issues through evidence presented before the appropriate tribunal. This distinction, he said, is crucial to understanding the ongoing impeachment process.

Carpio also indicated that his legal team will continue to pursue all available legal remedies while respecting the authority and independence of the institutions involved in the case. This approach underscores their intent to engage with the process within the bounds of the law.

Earlier, the Senate impeachment court issued subpoenas for the tax and bank records of Vice President Duterte. On Thursday, the Bureau of Internal Revenue formally submitted Duterte’s tax records to the Senate impeachment court. Malacañang confirmed that President Ferdinand “Bongbong” Marcos Jr. had authorized the BIR to open the tax records of both Duterte and Carpio.

The Senate impeachment court also formally received the financial and tax records of Duterte and Carpio on Thursday, marking a significant procedural milestone in the impeachment trial. The court has assured that it will handle these documents with the highest level of security and procedural integrity as the trial progresses.