Tax records, the forensic report, and the prosecution’s next move
When can the BIR examine an old tax return? That question became part of Friday’s impeachment hearing when defense counsel Kristine Ferrer asked whether alleged fraud discovered in 2026 would put the earliest assessable tax year at 2016. The prosecution objected, and presiding officer Chiz Escudero sustained the objection.
Read the latest explainer →The House has approved the proposed ₱7.2-trillion national budget for 2027 on second reading, with about ₱116 billion in reported amendments. Its next scheduled vote is on October 12.
The argument at Thursday’s impeachment hearing was about which witness the prosecution could present next. It began with an absent lawyer and became a dispute over preparation and notice. Understanding the exchange helps explain why a courtroom can pause even when the parties, documents and another potential witness are already in the building.
Senator Mark Villar has formally left the Senate minority and joined the majority. The October 8 move strengthens the bloc supporting the chamber’s leadership and gives Villar two significant positions. Its implications for Sara Duterte’s impeachment trial, however, require more than counting political allies.
A bank balance can fall even when the value represented by the money has not disappeared. That distinction sits behind the prosecution’s questions about manager’s checks in Sara Duterte’s impeachment trial. To understand the October 7 testimony, we need to follow the instrument, the person entitled to its value and the declaration of assets for the relevant year.
COA has rejected the request to reconsider the ₱73.287-million disallowance involving the Office of the Vice President’s December 2022 confidential expenses. The October 5 resolution became public on October 7. Its significance is easier to understand when the amount, the audit finding and the available legal remedies are kept separate.
A Makati court has ordered the arrest of Batangas First District Representative Leandro Leviste over an alleged violation of the Public Service Act. The reports checked for this article do not confirm that he has been taken into custody.
The arguments over bank records in Sara Duterte’s impeachment trial involve several protections. The privacy of a peso deposit, the protection of a foreign-currency deposit, and the confidentiality of a report sent to the AMLC come from different rules. Understanding those differences helps explain what the court has allowed and what remains in dispute.
Reports that House prosecutors may stop presenting the bribery article against Sara Duterte can easily sound like the charge has already disappeared. The verified statements describe a proposed prosecution move and the court process needed to address it.
₱4.4 billion is a figure that can dominate a conversation before anyone asks what it counts. AMLC Executive Director Ronel Buenaventura presented that approximate total in the Senate impeachment court on October 5, covering reported transactions involving Vice President Sara Duterte and her husband, Manases Carpio. He also explained that a bank correction had reduced the earlier figure of ₱6.7 billion.
A screenshot saying “walang pasok” can change a family’s plans before anyone checks where it came from. This Teachers’ Day, parents are dealing with a false nationwide announcement alongside local notices that may apply only to particular schools or have already been revised.
Free tuition can make college possible for a family that could never afford the fees. Keeping a child in school still means finding money for transport, meals, supplies and other requirements.
If you use Coins.ph to receive money or pay bills, a failed cash-in can disrupt plans for the day. Coins.ph has announced that some incoming peso services are temporarily unavailable following a BSP directive to improve its internal controls. Its advisory also identifies services that existing customers can still use.
No Contact Apprehension Policy enforcement is returning to six Metro Manila cities on Monday, October 5. A camera can record a possible violation even when no enforcer stops the vehicle, so drivers and registered owners need to know where notices come from, how to check the evidence, and how to question a mistake.
A secondhand phone can put a useful device within reach of someone who cannot afford a new one. The problem comes when the buyer has no clear information about where it came from, what condition it is in, or who will fix it if it fails.
The Supreme Court dismissed three petitions on September 30 challenging how the Senate impeachment court would count the votes needed to convict Vice President Sara Duterte. The dismissal leaves the Senate’s September 23 ruling in place, but it needs to be read carefully. A case can be dismissed because it does not meet the requirements for the Court to hear it, without settling whether the challenged action is constitutional.
Davao City Mayor Sebastian “Baste” Duterte told the Senate impeachment court on September 29 that he had been unfamiliar with GenCorp Industries Inc. before it came up in the proceedings. He also said he did not know about Vice President Sara Duterte’s declared business interest in the company.
If you are planning a flight home or a family trip, check the full ticket price before paying. The Civil Aeronautics Board has approved a higher fuel-surcharge ceiling for October 1 to 15. The increase can add to your travel costs even when the advertised base fare looks affordable.
Who is covered, the two daily rates, and what to check in your next payslip.
What the DA proposes, why hog raisers want help, and why the effect on household food costs is not yet settled.
What COA found, what the OVP must explain, and what accountability should look like next.
What the ratified voucher bill would change, who may qualify, and what families still need to know.
What has been agreed, what is not yet final, and what Filipino consumers, workers, farmers, and businesses should watch.
Who voted, who did not, and how the Senate’s 13–1 ruling changes the calculation for conviction.
Warning signs, conversations, and practical steps for parents whose children play online games.
What a witness can refuse to answer, and why invoking the right is not a confession.
A Philippine fisheries vessel was damaged in a collision off Palawan. Manila and Beijing disagree about how it happened, while fishermen still need fuel.
Remulla announced a denial, then said he was still confirming it. Without an official Austrian decision, Roque’s asylum status remains disputed.
A DOJ subpoena requires the senator to answer an obstruction complaint. It is not an arrest warrant, a criminal charge in court or a conviction.
Both chambers have backed longer terms, but the November 2026 election remains the law until Congress completes one final bill and the President acts on it.
Metro Manila households served by Maynilad and Manila Water will see slightly higher water charges beginning October 1. The announced increases are small for many residential customers, but the figures vary by concessionaire and consumption level. That makes it easy to misunderstand a notice expressed only in centavos per cubic meter.
Retired Sandiganbayan Presiding Justice Amparo Cabotaje-Tang explained the legal framework for Article II. Her testimony laid out the test; it did not prove the allegations against Vice President Sara Duterte.
Authorities say they know where he is. An arrest has yet to be confirmed.
Why holding a Senate seat does not cancel court custody, preventive suspension, or the need for judicial permission to join an impeachment vote.
Why the Constitution points to 16 votes, why the current absences created a real dispute, and why the Senate must settle the counting rule before judgment.
The reported 400 personnel, her complaints about safety, and what the military has actually said.
Defense Secretary Gilberto “Gibo” Teodoro Jr. was answering questions at the Seoul Defense Dialogue on September 8 when a man handed him a note. He read it aloud, challenged its rejection of the 2016 South China Sea ruling and objected to being interrupted that way.
An amicus curiae is someone who helps a court understand a legal question. The phrase means “friend of the court.” When more than one person takes that role, they are called amici curiae. They give advice. The court still makes the decision.
It can be raining outside while PAGASA warns about El Niño. That can sound confusing when the immediate problem is a wet road or a flooded field. The two warnings describe different periods: the weather happening now and the rainfall conditions that may develop over the coming months.
The Sandiganbayan has ordered the arrest of Zaldy Co, Martin Romualdez and two other accused in the plunder case filed on September 7. By Monday evening, authorities had served Romualdez's warrant and carried out booking procedures at Cardinal Santos Medical Center in San Juan. His arrest is a confirmed development; it does not establish that his three co-accused are also in custody.
The Office of the Ombudsman filed a plunder case against former House Speaker Martin Romualdez at the Sandiganbayan on September 7 over his alleged involvement in flood-control kickbacks. The accusations have now reached the court that will handle the criminal case. Romualdez denies wrongdoing and remains presumed innocent.
The alleged threats appear in both her impeachment case and a criminal case. Does that mean she is being tried twice for the same offense?
The authority, records and questions to check under the consolidated audit rules.
What the charges require prosecutors to prove, how bail works, and why impeachment is a separate proceeding.
What Republic Act No. 12325 changes for subsidies, costly training, and qualified disadvantaged students.
What the record figure includes, why the peso matters, and how debt service affects future public spending.
What the new ₱10.377-billion funding covers, where the program applies, and why patients should still confirm the rules before admission.
What the proposed service would cover, who could qualify, which costs may be waived, and why the program is not available yet.
What unhealthy air readings mean, who faces greater risk, and how to reduce exposure while authorities verify the haze’s source.
The 68-56 win revived the Philippines’ campaign, but Gilas remains fifth in Group E and still has work to do.
The increase was divided between March and September, so workers and payroll staff who remember only the first adjustment may apply the wrong rate after September 1.
Five checks graduating students and their families should make before the September 17 application deadline.
Five checks government workers and pensioners should make before applying, from covered areas and deadlines to net proceeds and repayment.
Five checks Filipino applicants can use to verify a recruiter, employer, fees, visa route, and written job offer before paying or travelling.
Cases rose after weeks of flooding. Here is how exposure happens, which symptoms to watch, and when to seek care.
More than two million BARMM voters are scheduled to choose the first regular 80-seat Bangsamoro Parliament on September 14.
DepEd cancelled the nationwide active-attack drill after mental-health specialists raised concerns. The need for safer school planning remains.
The five-percent EV parking rule is already law. The detailed charging rules for older and new properties are still being finalized.
Flood control is not only about pumps, canals and drainage. It also depends on where communities build, which lands remain open, and whether development decisions follow the same hazard information.
Orly Guteza has withdrawn his earlier accusation. Here is what a recantation changes, what it does not prove, and what the Ombudsman still needs to examine.
What private workers need to know about attendance, discipline and pay when severe weather makes travel unsafe.
The program has trained senior officers since 2016. It is a disaster-planning course, not a newly announced ten-year military pact.
The Senate has approved stronger protections for patients who cannot immediately pay, but hospital debt does not disappear and the proposal is not yet law.
The fund can pay for useful local projects, but it is separate from the automatic tax share of local governments and still depends on national budget decisions.
Self-rated poverty and food poverty declined in June, but the figures also show how many Filipino families remain under pressure and why lower household budgets do not necessarily mean life became cheaper.
The Philippines has joined a technology partnership, but the proposed New Clark City hub still needs detailed agreements, investors, utilities, and safeguards.
The proposal promises faster help when fuel and energy costs rise, but it would also give the President temporary additional powers.
Two Senate proposals would make lessons about the West Philippine Sea a permanent part of school education.
CADENA could connect budgets, contracts, payments, and reported results in one public trail. The technology still cannot determine whether the information entered is true.
The French financing belongs to a nearly US$970-million package and supports the national budget after policy reforms, rather than a list of local marine projects.
What prosecutors filed, what they must prove, how Duterte’s conditional wording may affect the charge, and the unresolved question of whether the case can proceed while she remains vice president.
The election is still scheduled for November 2, 2026. A newly filed Senate bill would move it by two years, keep current officials in office longer, and change who can run for the Sangguniang Kabataan.
House Bill No. 9965 would bar children below 13 from having social media accounts, require parental consent for users aged 13 to 17, regulate platform algorithms, and impose fines reaching P50 million. It is still being deliberated in the House.
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The record nominal spending plan is not yet law, will require deficit financing, and could change substantially in Congress.
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What the 6.2 percent national rate measures, why lower-income households recorded 8.2 percent inflation, and what the figures mean for an ordinary family budget.
What the auditor found in the OVP’s confidential-fund submissions, what those findings mean, and what prosecutors still have to connect to Sara Duterte personally.
A 2027 sounding-rocket test could build skills and research capacity, but it is still far from placing satellites into orbit.
Lithuania is offering technology, training, and experience in tracking organized propaganda campaigns, but no detailed Philippine program has been announced.
The House and Senate approved different proposals for opening bank records, and the final safeguards have not yet been settled.
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The impeachment court kept the prosecution-first format after Duterte’s defense rejected an article-by-article presentation.
Romualdez has been ordered to answer serious flood-control allegations under oath, but no court has ruled on the accusations.
Marcos authorized the BIR to comply with the Senate subpoena. That did not open the records to the public or prove the unexplained-wealth allegation.
If consumers stop paying for system loss, who will shoulder the cost instead?
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View previous survey results →When can the BIR examine an old tax return? That question became part of Friday’s impeachment hearing when defense counsel Kristine Ferrer asked whether alleged fraud discovered in 2026 would put the earliest assessable tax year at 2016. The prosecution objected, and presiding officer Chiz Escudero sustained the objection.
The exchange needs a careful explanation because several clocks are involved. A deadline for assessing tax, the period for prosecuting a tax offense and the use of financial records in an impeachment case serve different purposes. Here are five things to understand.
Section 203 of the National Internal Revenue Code generally gives the BIR three years to assess internal revenue taxes. The period is counted from the statutory filing deadline. If a return is filed late, the count generally begins on the actual filing date. An early filing is treated as made on the statutory deadline.
An assessment is the bureau’s determination of a tax liability. It is a distinct step from sending authority to examine records or asking a taxpayer to explain an entry. That distinction helps identify which deadline is being discussed.
The ordinary three-year period has exceptions, so a prescription argument needs the applicable rule and supporting dates.
The filing deadline, actual filing and assessment dates, and any applicable exception or valid extension.
Section 222(a) provides the longer period for a false or fraudulent return with intent to evade tax, or a failure to file a return. The Supreme Court has explained that a simple error or discrepancy does not automatically establish the intentional falsity required for the extraordinary period.
This protects both the government’s ability to pursue concealed violations and the taxpayer’s right to be free from an investigation kept open through unsupported allegations. Invoking fraud requires a basis in evidence. The law also contains a rebuttable presumption for specified substantial underdeclarations; its conditions must be established rather than assumed.
In Duterte’s case, the existence of a tax inquiry or testimony about this provision should not be treated as a finding that she or her husband committed tax fraud.
Which ground the BIR is invoking, the records supporting it and the taxpayer’s response. Ask what establishes the exception, rather than accepting the label alone.
The exceptional period is reckoned from discovery of the qualifying falsity, fraud or omission. It sets a period within which the relevant tax assessment or court collection proceeding without assessment may be undertaken.
Take a hypothetical discovery in 2026. The wording does not automatically make 2016 the earliest tax year that can be examined. It directs attention to when the qualifying violation was discovered and whether the action was brought within the applicable period after that discovery.
This is not permission to declare every old return open indefinitely. The BIR still has to establish the ground for using the exception and the relevant discovery date. A later audit does not, by itself, prove that the legal clock has just begun.
The claimed discovery date and how it is supported. Keep the year of the transaction, the filing of the return and discovery of an alleged violation distinct.
The ten-year assessment provision should not be used as a blanket statement about how long criminal tax charges can be pursued. Section 281 sets a five-year prescription period for violations of the Tax Code, subject to its rules on when the period begins and when it is interrupted.
In People v. Consebido, decided on April 2, 2025, the Supreme Court clarified how discovery affects prescription when a violation was initially unknown. It also explained that discovery is not automatically the date a complaint is filed, and addressed interruption through proceedings before the prosecution office.
The practical lesson is to identify the proceeding before applying a deadline. Assessment, collection and criminal prosecution cannot all be reduced to the same ten-year explanation.
The alleged offense, the relevant dates and the proceedings actually instituted. Be cautious with any headline suggesting criminal tax cases universally have no deadline.
Article II raises allegations concerning Duterte’s wealth, asset declarations and business interests. The court has sought bank and tax records to examine those allegations. An argument about the BIR’s assessment powers does not settle what those records establish in the impeachment trial.
A return’s age does not answer whether a later SALN correctly listed an asset. Equally, a discrepancy between records needs explanation and testing before it becomes a conclusion about wrongdoing. Ownership, reporting periods, liabilities and the sources of funds all matter when financial figures are compared.
The senator-judges must evaluate the evidence and the parties’ arguments. A witness’s explanation of a tax provision is one part of that process; it does not replace the court’s findings.
The specific declarations and transactions being challenged, the expert’s supporting calculations and the defense’s explanations. Follow the connection between each record and the allegation it is being used to support.
The ten-year rule runs forward from discovery when its legal conditions are met. The BIR needs a proper basis for invoking it, and criminal tax offenses have a separate limitation framework. For this impeachment trial, the useful questions remain concrete: which records are being examined, which allegation they support, and what the evidence actually establishes.
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