President Ferdinand R. Marcos Jr. will adhere to existing laws and due process in any decision involving the possible disclosure of Vice President Sara Duterte’s tax and bank records in connection with her impeachment trial, Malacañang said on Thursday.
Palace Press Officer Claire Castro said any action regarding the release of the Vice President’s financial records would be governed by applicable laws and legal procedures.
She dismissed as premature concerns that legal provisions could be violated if the Senate, sitting as an impeachment court, orders the production of Duterte’s tax or bank records.
Castro noted that courts, including the Court of Tax Appeals (CTA), may access tax records in cases involving tax fraud or tax evasion without requiring presidential authorization.
She said it would be speculative to conclude that any law or constitutional provision would be breached because the issue remains hypothetical.
Asked whether President Marcos would authorize the release of the records if required under the law, Castro said the President has consistently maintained that all government actions must strictly comply with legal processes.
She emphasized that the administration remains committed to upholding the rule of law and observing all procedures prescribed by existing statutes.
The Senate impeachment court earlier granted the prosecution’s request to subpoena Duterte’s tax records as part of its proceedings.
Under Section 71 of Republic Act No. 8424, or the National Internal Revenue Code of 1997, documents such as income tax returns and taxpayer records may be opened for inspection upon the order of the President.
Meanwhile, Section 270 of the same law penalizes the unauthorized disclosure of tax information by Bureau of Internal Revenue personnel but recognizes exceptions provided under the Tax Code and other applicable laws.
The possible disclosure of the records forms part of the ongoing impeachment proceedings against Duterte, with any release expected to follow the legal requirements and orders of the impeachment court.
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