“They have to bear the risk of penalty!” This is the view of Atty. Joseph R. Sereño of the Sereño Law Office regarding the prosecution’s push to present Vice President Sara Duterte’s tax records.
The lawyer clarified that under Section 71 of the National Internal Revenue Code (NIRC) rules, these documents can only be examined through an order from the President of the Philippines, and the law does not mention impeachment cases in this regard.
However, he noted that it is easier to present bank records as evidence because the Bank Secrecy Law has established exceptions for such trials.
To him, forcing the release of tax details without a proper order constitutes an unauthorized disclosure, which would carry heavy penalties for those involved.
