Escudero: Subpoena for BIR records does not guarantee disclosure

Sen. Francis “Chiz” Escudero MANILA, Philippines — The issuance of the subpoena for the tax records of the vice president is “the order that will set things in motion” but does not guarantee that it will be complied with, disclosed, or inspected in the Senate sitting as an impeachment court against Vice President Sara Duterte, presiding officer Chiz Escudero said Monday. Reading the court’s ruling on the prosecution panel’s subpoena request directed to the Bureau of Internal Revenue (BIR) Commissioner Charlito Martin Mendoza, Escudero said “The issuance of a subpoena is merely a preliminary procedural step and does not, by itself, authorize the disclosure, inspection, or admission of the requested tax records into evidence.” Escudero cited the Supreme Court decision on Dipad v. Spouses Olivan stating that Section 270 of the National Internal Revenue Code (NIRC), which the defense team previously invoked, “does not address the confidentiality of [Income Tax Return]s.” Article continues after this advertisement He noted, however, that “the Respondent correctly invokes Section 71, and other provisions of the NIRC, which recognizes only three instances in which a taxpayer’s records may be opened for inspection.” These three include: upon the order of the President, upon the request of a foreign tax authority, with the approval of the President, and upon the taxpayer’s waiver. READ: Duterte impeachment trial day 7: Court to rule on tax, bank records “Upon service, the BIR Commissioner may refuse compliance or comply by invoking any of the exceptions under NIRC, as previously mentioned,” Escudero said. The presiding officer likewise added that the court will not receive the subpoenaed records without faithful compliance with any of the said exceptions. Article continues after this advertisement Escudero added that “the Respondent may, at the appropriate stage of the proceedings, raise any and all objections concerning their relevance, materiality, authenticity, admissibility, or other evidentiary infirmities.” The impeachment court on Monday granted the said request for the tax records of Vice President Sara Duterte, her husband Manases Carpio, and 19 businesses linked to the couple. Article continues after this advertisement READ: Impeachment court grants subpoena for Duterte’s financial records The court, however, denied including in the subpoena the tax records for the businesses JTC Group of Companies Philippines, Inc. and Pikimong Pikimong Philippines Corporation, for failure to show linkage to the couple. The BIR Commissioner was given the deadline of July 30 at 9:00 a.m. to comply with the said subpoena. Your subscription could not be saved. Please try again. Your subscription has been successful. Mendoza would have to secure the necessary permits as stated in the limitations in the NIRC for the produced tax records to be accepted by the court. /jpv