The Philippine Senate impeachment court ordered the return of one sealed box [2] of Vice President Sara Duterte’s alleged tax records to the Bureau of Internal Revenue on Monday.
The ruling comes during the opening day of the impeachment trial, setting a critical precedent for how the court handles sensitive government documents and evidence. The decision affects the immediate availability of financial records that may have been used to support the impeachment case.
Presiding officer Senator Francis "Chiz" Escudero said there was "no lawful order" [1] authorising the submission of the documents to the court. Because no such order existed, the court determined it could not legally take possession of the records at this time [1], [2].
Escudero said the decision was "without prejudice to any further action" [1] the court may take. He said that "either party may still ask the court in the future to subpoena the BIR" [3] to obtain the records through the proper legal channels.
Vice President Duterte and her husband, Manases Carpio, were present for the proceedings in the Senate chamber in Manila. The trial began with openings as the court settled initial procedural questions regarding the admissibility of evidence [4].
The court's refusal to keep the documents means the prosecution must now seek a formal subpoena if they intend to introduce the tax records as evidence. This procedural hurdle may delay the presentation of financial evidence against the vice president.
“"no lawful order" authorising the submission of the documents”
The court's insistence on a 'lawful order' emphasizes a strict adherence to due process and the chain of custody for government records. By returning the documents, the court avoids a potential legal challenge regarding the admissibility of evidence, but it also places the burden back on the prosecution to follow formal subpoena protocols to secure the vice president's financial data.


