The House prosecutor and Manila 3rd District Representative Joel Chua argued that the sealed BIR tax records of Vice President Sara Duterte and her husband Manases Carpio should be opened publicly during the impeachment trial, which begins on July 6.

The box, submitted in March 2026 but never unsealed, contains income tax returns (ITRs) allegedly showing discrepancies in Duterte's financial disclosures.

Chua contended that the Senate impeachment court, functioning like a regular judiciary, should allow public access to the records as per the National Internal Revenue Code (NIRC), citing precedents where courts subpoena BIR for tax-related evidence.

The House Committee on Justice initially deferred opening the box until the Senate trial, while BIR Commissioner Charlito Mendoza claimed unsealing requires an executive session.Duterte's legal team opposed public access, fearing due process violations, but prosecutors dismissed this as fear rather than legal grounds.

The case hinges on whether the impeachment court can treat the BIR records like evidence in a tax evasion trial, with implications for transparency and accountability in high-profile political cases.