Malacañang maintained that the Senate sitting as an impeachment court should determine whether Vice President Sara Duterte's tax records should be obtained as evidence in her impeachment trial, saying the administration would simply follow the legal process.

Presidential Communications Office (PCO) Undersecretary Claire Castro made the statement when asked whether the Palace would leave the decision on issuing orders or subpoenas for the Vice President's financial and tax records to the impeachment court.

In her press briefing on Thursday, July 23, Castro said there are courts, including the Court of Tax Appeals, that do not require presidential authority to open tax records in cases involving tax fraud or tax evasion.

She, however, stressed that it would be premature to speculate on whether any law would be violated should the issue arise during the impeachment proceedings.

"Ang usapin po na 'to, kung may malalabag, ito po ay speculative as of now, at ang Pangulo naman at ang administrasyon na ito ay susunod lamang sa proseso at kung ano ang sinasabi ng batas (Whether any law would be violated is speculative as of now, and the President and this administration will only follow the process and what the law provides),” she said.

Asked whether President Marcos would authorize the release of Duterte's tax records if the Bureau of Internal Revenue (BIR) commissioner seeks presidential approval following a subpoena from the impeachment court, Castro declined to give a categorical answer.

"Sa ngayon ay hindi po natin masasabi kung ano po ang kategoryang sagot ng Pangulo (At this point, we cannot say what the President's answer would be),” she said.

“But noon pa naman sinasabi ng Pangulo na sa lahat ng pagkakataon, tanging proseso lamang ang gagamitin at dapat na mabatay sa batas," Castro said. (But he has consistently said that in all instances, only due process must be followed and everything must be based on the law),” she added.

Castro noted that if the same legal process had been followed in previous impeachment trials, the President would likewise abide by it.

The issue was raised after reporters asked whether the Palace would defer to the impeachment court despite Section 71 of the National Internal Revenue Code, which generally requires presidential authority before the BIR may disclose or unseal the tax records of an impeachable official.

Castro reiterated that the administration's position remains anchored on compliance with existing laws and due process.

This week, the Senate impeachment court granted the prosecution’s request to subpoena Vice President Duterte’s bank and tax records.