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Impeachment court orders sealed 'BIR box' returned

Published Jul 6, 2026 05:32 pm
The Senate Impeachment Court on Monday, July 6, ordered the return of a sealed box containing the tax records of Vice President Sara Duterte and her husband, Manases Carpio, ruling that the documents are not yet under the court's custody and have not been admitted into evidence.
(Senate PRIB photo)
(Senate PRIB photo)
Impeachment court Presiding Officer Francis 'Chiz' Escudero directed that the sealed box be sent back to the Bureau of Internal Revenue (BIR), saying the impeachment court has yet to issue any lawful order requiring the records to be turned over.
"This box was turned over to the Senate as part of the documents, including the Articles of Impeachment. However, the impeachment court is not yet in custodia legis of this box, given that there is no lawful order issued by the court for this box to be turned over to the Senate," Escudero said.
He noted that the documents have neither been opened nor marked as evidence during the pre-trial proceedings.
"More so that it is not yet offered in evidence, not even as of yet marked," Escudero said.
The presiding officer ordered that the "BIR box, closed, sealed, and as it is received," be returned to the BIR, without prejudice to any future action by the court.
Escudero said either the House prosecution panel or the defense may later file a motion seeking the issuance of a subpoena for the records, at which point the impeachment court would act on the request and await the response of the BIR commissioner.
The ruling came during the court's pre-trial conference, where the senator-judges also resolved several procedural matters ahead of the presentation of evidence.
Witness disclosure
Among the other things resolved by the impeachment court is the five-day witness disclosure rule after the House prosecution panel agreed to the defense's proposal, replacing its earlier request for a three-day disclosure period. Under the ruling, either party must disclose any witness not identified in the pre-trial order or briefs at least five days before the witness is presented.
Escudero also instructed the party presenting its case to submit, every Tuesday, the list of witnesses it intends to call the following week, together with any motions requesting the issuance of subpoenas, so the court can act on them before the week's hearings conclude.
On the examination of witnesses, Escudero upheld the Senate's impeachment rules providing that each witness should generally be examined by only one counsel for each side.
However, he said the court may allow exceptions "in the exigency of the delivery and administration of justice," such as when another member of a prosecution or defense panel needs to take over the questioning of a witness.

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Chiz Escudero Vice President Sara Duterte BIR box impeachment court
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