Marcos Authorizes Opening of VP Sara Duterte's Tax Records as Impeachment Trial Intensifies

Marcos Authorizes Opening of VP Sara Duterte's Tax Records as Impeachment Trial Intensifies

Manila, Philippines — President Ferdinand Marcos Jr. has authorized the Bureau of Internal Revenue to open the tax records of Vice President Sara Duterte and her husband Manases Carpio, a dramatic escalation in the political battle that has gripped the nation. The defense team remained tight-lipped as the development was confirmed, marking another turning point in the impeachment trial unfolding before the Senate.

The authorization, confirmed by Malacañang on Thursday, gives the BIR access to years of tax filings from the Duterte-Carpio household. The move comes as the impeachment trial of Vice President Duterte enters what legal analysts describe as its most critical phase, with the prosecution building a case centered on alleged fund irregularities during her tenure as Education secretary and concurrent role as vice president.

Marcos Authorizes Opening of VP Sara Duterte's Tax Records

Manila, Philippines — Article continues below.

The BIR Authorization: What We Know

Executive Secretary Lucas Bersamin confirmed that President Marcos signed the waiver authorizing the BIR to examine the tax records of Vice President Duterte and Manases Carpio. The directive was issued through the Department of Finance, instructing the BIR to release relevant tax documents to the impeachment prosecutors.

"The President signed the necessary authorization to ensure that the impeachment proceedings are conducted with full transparency," a source from the Office of the President said, speaking on condition of anonymity as they were not authorized to discuss the matter publicly.

The BIR has historically maintained strict confidentiality over taxpayer records under Section 270 of the National Internal Revenue Code. However, a sitting president's authorization can override these protections in matters of national interest or when required by law, legal experts explained. The waiver covers multiple tax years and applies to both personal and joint filings.

Defense Team's Silence Speaks Volumes

Lawyers representing Vice President Duterte in the impeachment trial declined to comment when reached by reporters on Thursday. The conspicuous silence from the defense camp has fueled speculation about their legal strategy moving forward.

Atty. Martin Delgado, a legal analyst not affiliated with either camp, said the defense's restraint is calculated. "Opening tax records is a significant escalation. The defense is likely assessing whether this exposes vulnerabilities beyond the impeachment charges — possible civil or criminal tax liabilities. Silence now allows them to prepare a coordinated response rather than reacting in real time."

The prosecution, meanwhile, has welcomed the development. House Prosecution Lead Deputy Majority Leader Janette Garin said the tax records could provide crucial evidence linking alleged financial discrepancies in the VP's office disbursements to personal benefit.

Political Context: The Marcos-Duterte Rift

The authorization marks the latest chapter in the fracturing of the once-unified "UniTeam" alliance that swept Marcos and Duterte into office in 2022. The political marriage of convenience between the Marcos and Duterte dynasties — two of the most powerful political families in the country — has unraveled publicly over the past year.

What began as policy disagreements has spiraled into open political warfare. Vice President Duterte's resignation from the Cabinet in 2024 was the first public crack. Since then, the House of Representatives, dominated by Marcos allies, has pursued an aggressive investigation into the VP's office expenditures, culminating in the filing of impeachment articles earlier this year.

For many Filipinos watching from their barangays and sari-sari stores, the spectacle is both fascinating and troubling. "It's like watching a telenovela, but the stakes are real," said Aling Nora, a market vendor in Quezon City. "Every day there's a new twist. Who benefits from all this? Not us."

The political rift has exposed deep divisions in Philippine society. Supporters of the Duterte family view the impeachment as a politically motivated attack on their patriarch, former President Rodrigo Duterte, now detained in The Hague. Marcos loyalists frame it as a necessary step toward accountability and good governance.

Impeachment Trial: What Comes Next

The Senate impeachment court, presided over by Senate President Francis Escudero, is expected to hear testimony from Commission on Audit representatives next week. The COA auditors are set to present findings on alleged anomalies in VP Duterte's fund disbursements involving billions of pesos in confidential funds.

Senator Juan Miguel Zubiri, a key figure in the proceedings, said the trial is proceeding according to the rules of the impeachment court. "We are committed to a fair and transparent process. Every piece of evidence, including the tax records once obtained, will be subject to the same rules of admissibility," he said in a statement.

Legal observers note that the tax records alone may not be sufficient for conviction. Under the 1987 Constitution, impeachment requires a two-thirds vote of all Senate members — 16 of 23 senators. The current political alignment makes a conviction uncertain, with neither the pro-Marcos nor pro-Duterte bloc holding a supermajority.

The trial is expected to extend into late August or September, with both sides preparing extensive witness lists. The prosecution has signaled it will call 30 witnesses, while the defense has indicated it may call the Vice President herself to testify.

BIR and the Question of Taxpayer Confidentiality

The decision to open the VP's tax records has reignited debate about taxpayer privacy in the Philippines. Section 270 of the National Internal Revenue Code protects taxpayer information from unauthorized disclosure, but exemptions exist when authorized by the President or when required by judicial or legislative proceedings.

Former BIR Commissioner Kim Jacinto-Henares said the process is not unprecedented but carries significant implications. "Tax records contain the most intimate financial details of a person's life. When a sitting president authorizes their release in the context of a political impeachment, it sets a precedent. Future presidents could use this tool against political opponents."

The Office of the Solicitor General has been asked to provide a legal opinion on whether the tax records obtained under presidential authorization can be used as evidence in the impeachment trial without violating constitutional protections against self-incrimination and unreasonable search and seizure.

Human Impact: Ordinary Filipinos Weigh In

In the streets of Metro Manila, the impeachment trial has become a frequent topic of conversation. At a jeepney terminal in Cubao, drivers and passengers debated the implications of the latest development.

"They're fighting among themselves while we struggle with high prices at the palengke," said Mang Romy, a jeepney driver with 15 years on the road. "The fare hasn't gone up enough to cover diesel, and now this. Every day it's another headline about them, nothing about us."

The sentiment reflects a broader weariness among many Filipinos. Surveys conducted by Pulse Asia and Social Weather Stations show that while a majority of Filipinos are aware of the impeachment proceedings, opinions on the VP's guilt or innocence remain divided along regional and familial political lines.

In Davao City, the Duterte family's political stronghold, support for the Vice President remains strong. "Sara has done nothing wrong. This is harassment by the administration," said a vendor at the Bankerohan Public Market who asked not to be named. In contrast, voters in Ilocos Norte, the Marcos family's bailiwick, largely support the impeachment drive.

The political divide runs deep, reflecting the enduring power of political dynasties in Philippine democracy. For every Filipino who sees this as a historic moment for accountability, there is another who views it as elite political theater while ordinary families struggle with rising costs of rice, fuel, and electricity.

What This Means for Philippine Governance

The opening of the Vice President's tax records marks a significant milestone in the evolution of political accountability in the Philippines. While the country has seen impeachments before — most notably the conviction of Chief Justice Renato Corona in 2012 and the impeachment of President Joseph Estrada in 2000 — this is the first time a sitting vice president has faced trial in the Senate.

Constitutional law Professor Antonio La Viña of the University of the Philippines said the proceedings could have lasting implications. "Regardless of the outcome, this trial is testing the strength of our democratic institutions. The question is whether the impeachment mechanism is being used as a tool for accountability or as a weapon in political dynastic warfare."

The COA auditors scheduled to testify next week will bring technical expertise on government fund disbursement protocols. Their testimony could prove pivotal in establishing whether the alleged financial irregularities were the result of systemic failures in the Department of Education's procurement processes or intentional misuse of funds.

For the millions of Filipino families watching from their homes, the outcome of this trial will shape their trust in government institutions for years to come. As the Senate impeachment court reconvenes on Monday, all eyes are on the three COA auditors who may hold the key to the trial's direction.

By Bella Reyes, Staff Writer

This article was produced with AI-assisted research and editorial support. Reporting is based on sources cited in the article.