EXPLAINER: 'BIR Box': How can tax returns be used as evidence in an impeachment trial?

The camp of Vice President Sara Duterte has agreed to open the “BIR Box,” a container holding the income tax returns of the vice president, her husband, lawyer Manases Carpio, and their businesses.

But the condition set by Duterte’s legal team is that it must be opened in an executive session, and its contents must not be made public.

How exactly can these tax returns be used as evidence in the upcoming impeachment trial?

The House Committee on Justice issued a subpoena for the tax records of Duterte in March this year, in connection with her impeachment.

However, the committee decided to defer opening the "BIR box" until the impeachment case is transmitted to the Senate.

Bureau of Internal Revenue (BIR) Commissioner Charlito Mendoza previously stated that tax records may only be unsealed if the request is "in aid of legislation," and if the process is conducted during an executive session rather than a public hearing.

Amid the pre-trial conference held in preparation for the impeachment of Vice President Sara Duterte, the House prosecution panel requested the opening of the "BIR box" so its contents could be inventoried and marked as evidence for the trial.

Duterte’s camp initially opposed the move, claiming it would violate due process. However, the House prosecution team countered that "fear" is the real reason behind the defense's reluctance to open the box.

“What do they fear about this box? Well, this will show their paid taxes, their assets and liabilities. Their tax records won’t lie. The question here is, takot ba tayo sa katotohanan?” said House impeachment trial spokesperson Zia Adiong.

According to the prosecution, they plan to use the tax returns as evidence for Article 2 of the impeachment complaint against Duterte.

This article alleges a culpable violation of the Constitution and betrayal of public trust, based on the vice president's alleged unexplained wealth, which is reportedly disproportionate to her income as a public official; failure to truthfully declare her wealth and assets in her Statement of Assets, Liabilities, and Net Worth (SALN) from 2022 to 2024; and continued operation of her businesses instead of divesting from them during her tenure as vice president from 2022 to 2025.

The BIR said that an ITR is an official document containing a summary of all transactions made by an individual or business within a given year.

It details total gross income, deductions such as business expenses, and taxes already paid, including withholding tax.

The House prosecution team has described the "BIR box" as an “armory of evidence.”

“What we want for the court to appreciate is the entire financial picture insofar as the declared assets, declared liabilities, and the declared lawful income of the Vice President and her spouse,” said Adiong.

Following the pre-trial conference, the pre-trial order has been sent to both parties. The order outlines the guidelines on how the impeachment trial will be conducted, including its commencement date, which is set for July 6.

Both sides are scheduled to submit their respective responses or comments to the pre-trial order on Thursday, July 2. —Vince Angelo Ferreras.LDF, GMA News