Mans Carpio says release of tax records should undergo judicial review

Lawyer Manases “Mans” Carpio on Friday said legal issues surrounding the authorization to release his and his wife Vice President Sara Duterte’s income tax records should be resolved through the proper judicial process, even as they continue to comply with the Senate impeachment court’s orders.

In a statement, Carpio said he and Duterte respect the authority of the Senate impeachment court and will continue to comply with lawful processes, but maintained that important constitutional and legal questions remain regarding the release of their tax records.

“According to Carpio, his legal position is that the authorization should be evaluated under the applicable constitutional and statutory framework governing taxpayer information and the exercise of executive authority,” the statement read.

Carpio said his legal team believes there is no indication that the Bureau of Internal Revenue (BIR) has issued any tax assessment or determination of tax deficiency against either him or Duterte.

He also questioned whether the procedural requirements and recommendations required under the applicable legal framework had been complied with before the authorization for the release of the records was issued.

Carpio said these issues should be settled through the proper constitutional and judicial processes rather than through public debate.

“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,” he said.

He also urged the public to distinguish between legal allegations, procedural developments, and factual findings, saying 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 while respecting the authority and independence of the institutions involved.

The Senate impeachment court earlier issued subpoenas for the tax and bank records of Duterte.

The BIR on Thursday formally submitted to the Senate impeachment court the said tax records of Duterte.

Malacañang on Thursday confirmed that President Ferdinand “Bongbong” Marcos Jr. gave clearance to the BIR to open the tax records of Duterte and Carpio.

The Senate impeachment court on Thursday formally received the financial and tax records of Duterte and Carpio. —KG, GMA News