Will BIR box turn into another Jose Velarde envelope episode?
Published Jul 4, 2026 06:30 pm
At A Glance
- Rep. Joel Chua compares the unopened Bureau of Internal Revenue box in Vice President Sara Duterte's impeachment trial to the "second envelope" from former president Joseph Estrada's 2001 trial, warning of similar consequences if it remains sealed.
- The box reportedly contains Duterte's and her husband's tax records, which the House prosecution panel argues are crucial to proving allegations of unexplained wealth; defense lawyers oppose its opening.
- Chua insists the Senate impeachment court has the authority to compel the release of the records, stressing that accountability requires transparency and that there is no reason to conceal evidence from the public.
Former president Joseph Estrada (left), Vice President Sara Duterte (Facebook)
Manila 3rd district Rep. Joel Chua drew parallels between the unopened Bureau of Internal Revenue (BIR) box in Vice President Sara Duterte's impeachment trial case and the controversial “second envelope” in former president Joseph Estrada's impeachment trial.
Chua, speaking during the Saturday News Forum on July 4 at Dapo Restaurant in Quezon City, say he hopes the Senate impeachment court would allow the sealed BIR box to be opened during trial proper.
The trial against the twice-impeached Duterte is scheduled to begin on July 6.
“Kung hindi nila (senator-judges) papayagan, baka mamaya ganoon din ang maging epekto nito (If the senator-judges don't allow this, we may see the same effects),” Chua said, referring to the so-called second envelope that became one of the defining moments of Estrada’s impeachment trial back in 2001.
Back then, prosecutors said the envelope contained bank records linked to an alias “Jose Velarde” that could help establish Estrada’s alleged hidden wealth.
After senator-judges voted not to open the envelope, the prosecution panel walked out of the trial. This sparked massive street protests that culminated in the EDSA II uprising and Estrada’s eventual ouster from Malacañang.
As for the green BIR box, it reported contains income tax returns (ITR) and related tax records of Vice President Duterte and her husband. It was obtained by the House Committee on Justice through a subpoena issued during its impeachment hearings earlier this year.
It wasn't opened then because the justice panel felt that it would be more appropriate to do so during Duterte's actual trial.
The House prosecution panel--of which Chua is a member--insists that the documents are material to the allegation of unexplained wealth in the article of impeachment lodged against Duterte.
Just days ago, during the pre-trial conference, the prosecution sought to have the box opened and its contents formally marked as evidence, but Duterte’s defense lawyers opposed it.
Chua maintained that the Senate impeachment court has the authority to order the opening of the box. He argues that it exercises powers similar to those of a court, which may compel the production of tax records in appropriate cases.
He also questioned calls to keep the records from public view.
“Kung wala naman pong tinatago, ano naman po ang dahilan para ito po ay ipagkubli sa taong bayan? Dahil ang issue po kasi dito sa impeachment ay pananagutan, accountability po,” he said.
(If there is nothing to hide, then what reason is there to conceal this from the people? Because the issue in this impeachment is responsibility, it is accountability.)