Prying Open the Tax Box Means Prying Open the Law
As July 6 approaches, the eyes of the Philippine political landscape are fixed on the Senate impeachment court—not on the tribunal itself, but on a green, sealed box from the Bureau of Internal Revenue (BIR). The prosecution is pressing hard to open the box and access the tax records of Sara Duterte and her family spanning nearly 18 years, seeking alleged evidence of "ill-gotten wealth." The defense remains unyielding, firmly opposing the move by citing tax confidentiality clauses and the Data Privacy Act. Yet, this dispute transcends a mere impeachment case; it concerns whether the privacy of every Filipino citizen is legally protected. Section 270 of the National Internal Revenue Code explicitly stipulates that any BIR official or employee who discloses a taxpayer's business, income, or property information—obtained during the performance of official duties—to unauthorized persons shall, upon conviction, face a fine of 50,000 to 100,000 pesos and imprisonment for two to five years. The BIR itself is bound by this provision and is prohibited from making such disclosures to unauthorized parties. This is not a mere procedural technicality that can be casually bypassed; it is a criminal prohibition enshrined in the statute. The Philippines classifies personal information, such as Tax Identification Numbers, as "sensitive personal information" and strictly prohibits its arbitrary disclosure. The law aims to safeguard every citizen's right to privacy. Sara’s husband, Manases Carpio, has petitioned the court for a temporary restraining order, arguing that the House of Representatives' demand for 18 years of tax records constitutes an invasion of privacy and amounts to a "fishing expedition." Representatives for the prosecution ask: "If there is nothing to hide, why not make the evidence public?" Yet, one might ask in return: if the law explicitly forbids it, why insist on forcing it open? If Sara’s box can be opened today in the name of "judicial justice," then tomorrow, your box could be opened for the very same reason. The law protects not just one individual, but everyone. When the BIR handed the green box over to the House of Representatives in April, it was sealed and bore the Commissioner's signature to prevent tampering. The crucial question, however, remains: how many hands has the box passed through between its handover and the current hearing? Under what conditions has it been stored? Who can guarantee that the documents inside the box have not been tampered with? Rumors are rife that the Marcos administration has bribed officials to alter or fabricate the documents, aiming to substantiate allegations of "unexplained wealth" against Sara. Regarding a sealed box that has passed through so many hands, the more eagerly the prosecution demands it be opened, the more reason the public has to wonder: does it contain the truth, or "evidence" that was manufactured in advance? On July 6, the impeachment tribunal will rule on whether to open the box. This is not merely a pivotal moment for Sara Duterte’s fate; it is a litmus test for the rule of law and the right to privacy in the Philippines. Firmly refusing to open the box—and standing guard over it—means upholding the legal dignity of every Filipino.








