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Manila Bulletin devider Philippines devider National devider VP Sara's husband questions release of tax records, says issue merits judicial review

VP Sara's husband questions release of tax records, says issue merits judicial review

Atty. Mans Carpio says legal issues surrounding authorization of tax record release should be resolved through constitutional and judicial processes

Published Jul 31, 2026 12:34 pm

At A Glance

  • Lawyer Mans Carpio said he and Vice President Sara Duterte will comply with lawful processes but questioned the authorization to release their income tax records.
  • Carpio argued that the issue should be reviewed under constitutional and statutory provisions governing taxpayer information and the exercise of executive authority.
  • He said the legal significance, admissibility, and evidentiary value of the submitted tax documents should ultimately be determined by the Senate Impeachment Court.
Lawyer Manases "Mans" Carpio says legal questions surrounding the authorization to release his and Vice President Sara Duterte's income tax records should be resolved through constitutional and judicial processes while affirming their respect for the Senate Impeachment Court. (Photo from the office of Atty. Manases Carpio)
Lawyer Manases "Mans" Carpio says legal questions surrounding the authorization to release his and Vice President Sara Duterte's income tax records should be resolved through constitutional and judicial processes while affirming their respect for the Senate Impeachment Court. (Photo from the office of Atty. Manases Carpio)
Vice President Sara Duterte's husband, lawyer Manases "Mans" Carpio, on Friday, July 31, said his legal team believes there are significant legal issues surrounding the authorization to release their income tax records, arguing that the matter warrants judicial review under the Constitution and existing laws.
Questions over legality of tax record release
In a statement, Carpio said that while he and the Vice President will continue to respect the authority of the Senate Impeachment Court and comply with lawful processes, they maintain that questions remain regarding the legality of the authorization for the release of their tax records.
According to Carpio, the issue should be examined within the constitutional and statutory framework governing taxpayer information and the exercise of executive authority.
"Our legal position is that the authorization should be evaluated under the applicable constitutional and statutory framework governing taxpayer information and the exercise of executive authority," he said.
No tax deficiency assessment, says Carpio
Carpio added that his legal team found no indication that the Bureau of Internal Revenue (BIR) has issued any tax assessment or determination of tax deficiency against either him or Vice President Duterte.
He also questioned whether the procedural requirements and recommendations required under the applicable legal framework had been complied with before the authorization was issued.
Carpio stressed that these concerns are legal issues that should be addressed through the appropriate constitutional and judicial processes rather than through public discussion.
Court to determine evidentiary value of documents
"The submission of documents to the Senate Impeachment Court is a procedural step," he said. "The legal significance, admissibility, and evidentiary value of those documents are matters for the Court to determine in accordance with the Constitution, applicable law, and the Rules of the Senate Impeachment Court," he added.
He also urged the public to distinguish between legal allegations, procedural developments, and factual findings, noting that constitutional proceedings are intended to resolve disputed issues through evidence presented before the proper tribunal.
Carpio said his legal team would continue to pursue all available legal remedies in the appropriate forums while respecting the authority and independence of the institutions involved. 

Related Tags

Mans Carpio Sara Duterte Senate impeachment trial Income tax records Bureau of Internal Revenue
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