Defense flashes confidential BIR tax audit letters for Duterte, Carpio

Screengrab from the Senate of the Philippines / YouTube

MANILA, Philippines — The defense team on Friday displayed copies of the Bureau of Internal Revenue’s (BIR) confidential letters of authority (LOAs) issued to Vice President Sara Duterte and her husband, lawyer Manases Carpio, during the impeachment trial.

This came a day after the defense objected to the prosecution’s public display of Duterte and Carpio’s tax records during Thursday’s trial, citing confidentiality and data privacy concerns.

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During Thursday’s direct examination, Garcia-Marquez confirmed that the BIR had issued an LOA to Duterte after prosecution counsel Erwin Matib asked her about a 2023 BIR Form 2316 bearing the vice president’s name.

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WATCH: Watch: Defense objects to public display of Duterte tax records

Following a series of questions related to the LOAs, Garcia-Marquez initially reminded the defense, “Ma’am, the contents of the LOAs are confidential po ha, but you are the ones…”

The witness testified that the form indicated Duterte had received compensation income from the Davao City government for that taxable year.

“We can only state whether or not may na-issue na LOA,” (We can only state whether or not we issued an LOA) Garcia-Marquez said. “But the details po, confidential po ito so I cannot disclose it in this court.” (But the details, these are confidential so I cannot disclose it in this court.)

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This Friday, however, defense counsel Kristine Ferrer presented the documents while cross-examining Garcia-Marquez.

Following a series of questions related to the LOAs, Garcia-Marquez initially reminded the defense, “Ma’am, the contents of the LOAs are confidential po ha, but you are the ones…”

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“Yes, we are the clients,” Ferrer quickly interjected.

“Your Honor, I think we want to put on record that it was the defense who put on the screen these LOAs, which according to them are supposed to be confidential,” Matib said.

‘Ironic’, ‘Stranger things have happened’

Ferrer argued that a client could waive the right to confidentiality, while Garcia-Marquez clarified that a taxpayer’s consent—not a waiver—was an exception to the confidentiality rule.

“It’s just ironic for us, Your Honor, that they are flashing this, but it’s okay, Your Honor,” Matib said.

READ: Duterte flagged for receiving compensation from Davao while she’s VP

“Stranger things have happened, Atty. Erwin,” a smiling Presiding Officer Sen. Judge Francis “Chiz” Escudero said.

He then directed Ferrer to proceed with her cross examination.

Details of the LOAs

During the cross-examination, Ferrer asked Garcia-Marquez to confirm the details appearing on the LOAs.

A LOA authorizes examiners from the BIR’s National Investigation Division to conduct a tax audit.

The LOA issued to Duterte was dated April 29, 2026, and covered all internal revenue taxes for the period from Jan. 1, 2006, to Dec. 31, 2025, a span of 20 years.

Garcia-Marquez also confirmed that the LOA issued to Carpio was dated April 29, 2026, and covered the period from Jan. 1, 2014, to Dec. 31, 2025.

Both LOAs covered all internal revenue taxes, including income tax, Ferrer established during the questioning.

READ: VP trial Day 37: BIR exec to finish testifying before Senate impeach court

Ferrer further questioned Garcia-Marquez on the procedures following the issuance of an LOA, including the 180-day period for conducting a tax audit.

Based on the May 29, 2026 receipt date indicated on the documents, Ferrer said the audit period would likely end around Nov. 25, 2026.

Ferrer then asked the witness whether as of the moment, a notice of discrepancy had already been issued to the vice president.

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Garcia-Marquez then said she knows the answer but cannot disclose it, again, characterizing details of the investigation as “confidential.” /dp