A Bureau of Internal Revenue (BIR) official declined to disclose whether the agency issued a notice of discrepancy to Vice President Sara Duterte and her husband, Atty. Mans Carpio following the issuance of a letter of authority (LOA), citing the confidentiality of taxpayer investigations.

Anne Loraine Garcia-Marquez, chief of staff of the BIR Office of the Commissioner, was asked by defense counsel Kristine Ferrer during the 37th day of Duterte's impeachment trial on Friday whether the agency had issued the notice.

Ferrer cited Revenue Regulations 22-2020, which she said requires examiners or revenue district offices to issue a notice of discrepancy after a letter of authority is issued.

Garcia-Marquez agreed with the statement but declined to confirm whether Duterte had received such a notice.

“I know the answer, but I cannot state it because it's confidential,” the witness said.

Senate President Francis Escudero, the presiding officer of the impeachment trial, asked Garcia-Marquez to identify the specific issuance that classified the information as confidential.

The witness initially said she could not recall the exact issuance but cited Section 270 of the National Internal Revenue Code and Revenue Memorandum Circular 26-2008, which she said covers information on taxpayer investigations and their progress.

The cross-examination of Garcia-Marquez is part of the defense's presentation for Article II of the impeachment complaint, which concerns allegations of unexplained wealth and nondisclosure in Duterte's Statements of Assets, Liabilities and Net Worth.

The defense is questioning the BIR official over letters of authority issued to Duterte and her husband, Manases Carpio, as part of the proceedings.