Sara Duterte, husband's financial records partially subpoenaed by impeachment court

MANILA, Philippines — The Senate Impeachment Court on Monday, July 20, partially granted the House prosecution’s request to subpoena the financial records of Vice President Sara Duterte and her husband, Manases Carpio, while strictly drawing the line against inspecting foreign currency deposits and unlinked corporate entities. The summonses are directed to the Bureau of Internal Revenue (BIR), the Anti-Money Laundering Council (AMLC) and various banking institutions. The documents requested by the House prosecution team pertain to Article II of the Articles of Impeachment against Duterte, which charges her with culpable violation of the Constitution and betrayal of public trust in connection with allegations of undeclared or unexplained wealth. Below is a detailed breakdown of the documents and records that the impeachment court granted and denied. The documents are required to be submitted to the impeachment court on July 30. Peso bank accounts, BIR tax records of Duterte and Carpio The impeachment court granted subpoenas for the peso bank accounts and tax records of the vice president and her husband. The court, citing the Family Code, said that the property regime of the spouses is an “absolute community of property,” which makes all property part of “one marital pot.” “It is a legal and mathematical impossibility to audit the wealth of the Vice President without auditing the community property she jointly shares with her husband. Also Section 8 of Republic Act No. 6713 requires public officials to disclose their assets, including those of their spouses. Their financial interest are therefore intertwined for purposes of disclosure,” Senate Impeachment Spokesperson Reginald Tongol explained. Peso bank accounts, BIR tax records of 20 specific entities Subpoenas were also granted for the peso bank accounts and BIR tax records of 19 corporate entities and one partnership (Carpio Lawyer Partnership). The impeachment court ruled that the prosecution successfully established a prima facie connection between the respondent and these 20 entities through pre-marked General Information Sheets and the respondent's admitted 2022–2025 Statements of Assets, Liabilities and Net Worth (SALNs). However, the issuance of the subpoena for the Carpio Lawyer Partnership is subject to any legal remedies the firm may resort to in asserting specific claims of attorney-client privilege over particular documents at the proper time. Historical records (2007 to 2021 timeframe) The impeachment court approved the request for historical bank and tax records from 2007 to 2021. However, the records are strictly allowed as a "factual comparative baseline" to determine whether currently accumulated wealth is disproportionate, and they cannot be used to charge the vice president with new, independent impeachable offenses. AMLC records (STRs and CTRs) The court granted the subpoena for AMLC records covering the respondent, her husband, the 19 corporate entities and the one partnership. This covers Suspicious Transaction Reports (STRs) and Covered Transaction Reports (CTRs). To protect state secrets and intelligence methodologies, Escudero ordered that these records be submitted strictly in camera for private review by the presiding officer through the Clerk of Court before being turned over to the parties. Other BIR records The subpoena to the BIR was granted, but the court noted that the BIR commissioner may still invoke the exceptions under Section 71 of the National Internal Revenue Code, such as requiring a presidential order. The official return of the BIR commissioner is set for July 30, 2026, at 9 a.m. Foreign currency deposits (Dollar accounts) The impeachment court strictly denied the subpoena for any foreign currency deposits of all targets. Citing Republic Act No. 6426, or the Foreign Currency Deposit Act, the impeachment court said that dollar accounts carry absolute secrecy unless a written waiver is produced by the depositor. The court recalled the Supreme Court’s 2012 temporary restraining order in PSBank v. Senate Impeachment Court during the trial of former Chief Justice Renato Corona, saying it would not overstep these statutory boundaries. Records of JTC Group of Companies Philippines Inc., Pikimong Pikimong Philippines Corp. The court denied all requests for BIR tax records, peso bank accounts and AMLC records concerning these two corporations. The court ruled that the documents submitted failed to show the names of the respondent or her husband in the companies' General Information Sheets, nor did the respondent's admitted SALNs disclose them. In the absence of concrete, prima facie proof tying these companies to the respondent, the court refused to pierce the corporate veil on mere suspicion. Source: Philstar Nation