Senator-judge Panfilo Lacson emphasized that the sealed box containing Vice President Sara Duterte and her husband Manases Carpio's tax records can only be opened with written authority from President Ferdinand Marcos Jr.

This statement came after Senate impeachment court presiding officer Senator Francis Escudero ordered the 'BIR box' returned to the Bureau of Internal Revenue (BIR), stating the court had not yet taken legal custody of the documents.Lacson argued that without proper authorization, accessing the records would violate the National Internal Revenue Code.He warned that any attempt to unseal the box without complete legal requirements would result in his vote against such actions.The sealed box contains income tax returns (ITRs) of Duterte, Carpio, and their businesses.

While Duterte's legal team has expressed willingness to allow opening in an executive session, Lacson stressed the importance of adhering to legal protocols.

The case is part of the impeachment proceedings against Duterte over allegations of misuse of funds, unexplained wealth, and betrayal of public trust.