

With a vote of 21-4-0, the House Committee on Justice ruled to defer the issue of opening of a box containing the tax records of both Vice President Sara Duterte and her husband, Atty. Mans Carpio on Wednesday, April 22.
Bureau of Internal Revenue (BIR) Commissioner Atty. Charlito Mendoza said he wished to withdraw the tax records the bureau had submitted to the panel, as revealing its contents does not fall under the exception expressed in the law.
This exception, contingent on whether the request to reveal highly private information will be done in aid of legislation or during an executive session, would permit the use and disclosure of the tax records.
Commissioner Mendoza argued that while they complied with the subpoena issued by the committee, the bureau believes that the exception as provided by law does not encompass impeachment proceedings.
“An impeachment proceeding or an impeachment trial is not one of the exceptions,” the commissioner said.
BICOL SARO Party-list Rep. Terry Ridon asserted that a subpoena was not simply a “request.”
“The subpoena given to the BIR is not a request. It is part of a compulsory process,” he said.
“We are not requesting anything… we are requiring, under compulsory processes of impeachment rules for the BIR to actually submit these documents of the vice president, Atty. Carpio, and their firms to Congress,” he added.
ACT Teachers Party-list Rep. Antonio Tinio, also in favor of uncovering the documents, said the condition, “in aid of legislation,” could include impeachment proceedings as it is among the functions of justice committee members.
“Having broad interpretation, which I happen to agree with, with regard to the meaning of ‘in aid of legislation.’ Ibig sabihin, ang understanding ko is that is Congress discharging its duties. So the impeachment process, in that broad sense, will also be covered by ‘in aid of legislation,’” Tinio said.
Mamamayang Liberal Party-list Rep. Leila de Lima said this law, if interpreted Mendoza’s way, would render the House’s Constitutional duty “inferior” to their function as a legislative to uphold Constitutional proceedings was far greater than their role as lawmakers.
“(Mendoza’s position) renders, in an impeachment case, inferior to the role as a body with legislative functions. Because ours, when sitting here, in an impeachment proceeding, is a special Constitutional duty. So hindi po katanggap-tanggap sa akin na ang sasabihin ng BIR Commissioner na babawiin nalang namin ang kahon na iyan,” De Lima said.
However, Cagayan de Oro 2nd District Rep. Rufus Rodriguez explained that there are two kinds of interpretations when there are two conflicting laws: one from the “positive school,” which follows the law by the book, and the “Spirit of the Law” which entertains what one believes to be the intention behind the law.
Rodriguez said the positivist approach would entail confining oneself to the “four corners” of the cited law, to which Mendoza agreed.
Committee Chair Gerville Luistro moved to lay the issue on the table, which De Lima opposed, prompting a vote amongst the justice panel members.
Vice President Sara Duterte was a no-show once more. The last impeachment hearing is slated for April 29, next Wednesday.
The committee will tackle the alleged threats Duterte made against President Ferdinand Marcos Jr. and First Lady Liza Araneta-Marcos, for which they summoned the National Bureau of Investigation (NBI).
