BIR has no records Manases Carpio sold Cale88

MANILA, Philippines — Manases Carpio, husband of Vice President Sara Duterte, has no record of paying taxes on the transfer of his shares in Cale88 Food Corporation, the Bureau of Internal Revenue (BIR) said Thursday — possibly rendering the sale non-binding to third parties outside the buyer and seller.

READ: Pangilinan notes Cale88 ownership change after P1.25B in transactions

During the 36th day of Duterte’s impeachment trial, BIR chief of staff Anne Loraine Garcia-Marquez revealed that the bureau has no records “on the transfer, sale or disposition or other conveyance of shares of stock of Cale88 foods corporation owned by [Carpio].”

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In fact, Marquez bared that no Electronic Certificate Authorizing Registration or eCAR was secured by Cale88 following the supposed transfer of ownership.

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An eCAR refers to a document issued by the BIR certifying that all taxes related to the transfer of any property have been paid.

According to Marquez, under BIR regulations, securing an eCAR from the BIR is mandatory for any transfer or disposition of shares of stock not traded on the stock exchange.

READ: VP Duterte self-incrimination claim won’t shield Mans Carpio – Ridon

Private prosecutor Atty. Erwin Matib then asked if the BIR has at least pending applications for the certificate, but Marquez responded no.

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“So wala at all record ang BIR ng bentahan ng shares of stock ng Atty. Manases Carpio? So ibig sabihin siya pa rin talaga ang may ari ng Cale88 foods corp. at peke pala ang pagbenta ng shares to Pikimong Pikimong Inc.?” asked Matib.

(So, the BIR has absolutely no record of the sale of shares of stock by Atty. Manases Carpio; this means he is actually still the owner of Cale88 Foods Corp., and the sale of shares to Pikimong Pikimong Inc. was fake.)

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Before Marquez could respond, however, the defense—through counsel Atty. Kristine Ferrer— objected to the question alleging that it was a conclusion of law, which Presiding Officer and Senator-judge Escudero sustained.

Instead, Escudero asked Marquez if the lack of an eCAR meant the transfer of ownership was invalid to which she responded:

“Considering ‘yung revised corporation code, valid lang din between the parties maybe, but it should not have been recorded in the stock and transfer books, as far as the BIR is concerned,” said Marquez.

(Considering the revised corporation code, it is only valid between the parties maybe, but it should not have been recorded in the stock and transfer books, as far as the BIR is concerned.)

Asked further if this meant the transfer was not binding to third parties, including the government, Marque responded in the affirmative.

“Yes po. Basta po kasi sa BIR, basta hindi bayad ‘yung taxes it should not have been transferred to the stock transfer books,” said Marquez.

(Yes. As far as the BIR is concerned, if the taxes haven’t been paid, the shares should not have been transferred in the stock transfer books.)

“As to the validity, I think the law on contracts should be applied … but again para sa BIR, any transfer para ma-register sa books and be binding, all taxes should have been paid,” she added.

(As to the validity, I think the law on contracts should be applied… but again for the BIR, any transfer to be registered in the books and be binding, all taxes should have been paid.)

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To recall, Carpio’s name no longer appeared in Cale88’s 2025 General Information Sheet and was replaced instead by Pikimong Pikimong Philippines Corp. /mr