Photo credit: House of Representatives of the Philippines

The House Committee on Justice voted on Wednesday to keep sealed the tax records of Vice President Sara Duterte, deciding not to open a Bureau of Internal Revenue (BIR) box containing her income tax returns and those of her husband, lawyer Manases Carpio, as impeachment proceedings continue.

In a decisive vote, 38 lawmakers chose to leave the documents unopened, while six supported a motion to examine them, with no abstentions. The move effectively defers scrutiny of the records to a possible Senate impeachment trial, should the case progress.

The motion to keep the box sealed—and include it in the official records for transmission to the Senate—was raised by Iloilo Rep. Lorenz Defensor and quickly gained the committee’s backing. Lawmakers who supported the move said it was a matter of prudence and respect for due process, especially given expectations that the case could proceed to trial.

Manila Rep. Bienvenido Abante Jr. underscored this position, saying the Senate impeachment court is the proper venue to open and examine the documents.

“Ang paninindigan natin: Keep it sealed for now. Hayaan nating ang Senado ang mag bukas nito bilang bahagi ng impeachment trial para buksan ang katotohanan sa tamang panahon ng paglilitis. Huwag nating pangunahan ang proseso para sa kapakanan ng ating legal system at ng ating bansa,” he said.

He added that the evidence already presented before the committee could be sufficient to move the case forward, suggesting that opening the box at this stage is not essential.

However, the decision came after a heated exchange among lawmakers, with some insisting that the committee has both the authority and constitutional duty to review the documents. Mamamayang Liberal Party-list Rep. Leila de Lima, who proposed opening the box, argued that impeachment proceedings are not ordinary legislative inquiries and should not be constrained by statutory confidentiality rules under the tax code.

“Let us be clear, uulitin ko lang po, impeachment is not a mere legisltiave inquiry. It is a distinct constitutional process. To allow a provision of the tax code to override the constiotutional power of impeachment is to invert the hierarchy of laws,” De Lima said.

Defensor echoed this stance, saying transparency is key to determining whether the allegations hold weight.

“We should let the Filipino people see what’s inside that box and allow the members of this committee to assess what evidence is inside the box kung ito ba ay nakakapagtatatag ng ebidensya sa vice president o makakasuporta sa respondent at sa kanyang posisyon na siya’y walang kasalanan,” he said.

Still, several lawmakers opted for caution, acknowledging the committee’s authority but warning of potential legal risks. Akbayan Rep. Chel Diokno said the panel’s immediate task is to determine probable cause, not to resolve all evidentiary matters.

“If we are talking about probable cause, para sa akin, andyan na ang mga ebidensya, sapat na ‘yan para makapagdetermina na tayo kahit hindi natin bubuksan ‘yang kahon na ‘yan. Mayroon pong kasabihan sa batas, ex abundante cautela—’with extreme caution’—and out of the abundance of caution, I believe it would be more prudent to leave it to the Senate to side whether to open the box or not,” he said.

Other members shared similar concerns, noting that opening the documents prematurely could give Duterte’s camp grounds to challenge the proceedings on procedural or jurisdictional issues—risks that could delay or even derail the impeachment process.

The sealed records were submitted by the BIR during an April 22 hearing in compliance with a subpoena issued by the committee. The documents are tied to allegations of unexplained wealth, particularly whether Duterte’s Statements of Assets, Liabilities and Net Worth (SALNs) accurately reflect her and her husband’s financial standing.

With the latest vote, the committee is now set to conclude its hearings and determine whether probable cause exists to recommend impeachment. The complaints against Duterte include alleged misuse of confidential funds amounting to P612.5 million, bribery, unexplained wealth, and grave threats.

If the House votes to impeach, the case will move to the Senate, where the sealed tax records may ultimately be opened and examined as part of the trial.