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LATEST COMMENTARY

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FIVE THINGS TO KNOW

7:23 AM5-minute read

ABOUT LINO CAYETANO AND THE CHANGE AT THE PCO

President Ferdinand Marcos Jr. announced on October 11 that Lino Cayetano would replace Dave Gomez at the Presidential Communications Office. He said Gomez had been bypassed by the Commission on Appointments and that the change would be formalized when they returned from Singapore.

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6:10 PM4-minute read

ABOUT THE DISPUTE OVER CHANGING THE ORDER OF IMPEACHMENT WITNESSES

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.

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3:01 PM3-minute read

ABOUT MARK VILLAR’S MOVE TO THE SENATE MAJORITY

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.

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9:56 AM4-minute read

ABOUT THE MANAGER’S CHECKS AND THE QUESTIONS OVER SARA DUTERTE’S SALN

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.

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9:08 PM3-minute read

ABOUT WHAT COA’S REJECTION OF THE OVP APPEAL MEANS

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.

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7:47 AM3-minute read

ABOUT WHAT BANK SECRECY PROTECTS IN AN IMPEACHMENT TRIAL

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.

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8:43 AM8-minute read

ABOUT THE AMLC RECORDS IN SARA DUTERTE’S IMPEACHMENT TRIAL

₱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.

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6:44 PM5-minute read

ABOUT THE COINS.PH CASH-IN RESTRICTION AND WHAT USERS SHOULD CHECK

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.

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12:00 PM5-minute read

ABOUT THE PROPOSED RULES ON SECONDHAND PHONES

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.

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8:35 PM6-minute read

ABOUT THE SUPREME COURT’S DECISION ON THE IMPEACHMENT VOTE THRESHOLD

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.

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6:12 AM6-minute read

ABOUT WHAT BASTE DUTERTE SHOULD HAVE CHECKED AS MAYOR

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.

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10:45 PM7-minute read

ABOUT THE OCTOBER WATER-RATE INCREASES

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.

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7:21 AM6-minute read

ABOUT THE NOTE HANDED TO GIBO TEODORO IN SEOUL

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.

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9:55 AM8-minute read

ABOUT EL NIÑO AND PREPARING FOR LESS RAIN

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.

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5:30 AM8-minute read

ABOUT THE NEW ARREST WARRANTS AGAINST ZALDY CO, MARTIN ROMUALDEZ AND TWO OTHERS

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.

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3:15 PM8-minute read

ABOUT THE PLUNDER CASE AGAINST MARTIN ROMUALDEZ

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.

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1:18 PM7-minute read

ABOUT THE NEW SWS POVERTY NUMBERS

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.

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2:02 PM11-minute read

ABOUT THE CHILDREN'S SOCIAL MEDIA SAFETY ACT

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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12:02 PM7-minute read

ABOUT THE SEALED BIR BOX

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.

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MCT READER PULSE · MCT-PULSE-2026-014

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July 30, 2026 · 12:02 PM7-minute read

ABOUT THE SEALED BIR BOX

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.

The Bureau of Internal Revenue submitted Vice President Sara Duterte’s tax records to the Senate impeachment court on July 30 after securing authorization from President Ferdinand Marcos Jr. That approval immediately made the story sound political.

Did Marcos personally decide to expose Duterte’s tax records? Does the approval allow the Senate to open the box in public, and does the delivery mean the records already prove the unexplained-wealth allegation against her?

The answer to all three is no. Marcos’s approval gave the BIR the legal authority to comply with the impeachment court’s subpoena, but the court must still decide how the records will be handled, which documents may be used, and how much weight they deserve.

Here are five things to know.

1

MARCOS APPROVED THE RELEASE, NOT THE EVIDENCE

The Senate impeachment court granted the prosecution’s request for Duterte’s tax records on July 20. But a subpoena from the Senate was only the first step because the court itself said it did not automatically authorize the BIR to disclose taxpayer information.

The BIR still had to follow the Tax Code before handing over the records. On July 30, agency representatives said they had secured Marcos’s authorization and submitted the documents to the court.

Marcos therefore allowed the BIR to comply with the subpoena. He did not decide that the records were true, relevant, admissible, or damaging to Duterte because those decisions belong to the impeachment court.

WHAT TO WATCH

The impeachment court’s ruling on which documents may be used and how closely they relate to Article II.

2

THE PRESIDENT’S APPROVAL WAS REQUIRED BY THE TAX CODE

Income tax returns are protected from casual disclosure. Section 71 of the National Internal Revenue Code says returns kept by the BIR may be opened for inspection upon an order from the President, following rules issued by the Department of Finance and a recommendation from the BIR commissioner.

Section 270 also penalizes BIR personnel who unlawfully reveal taxpayer information. This placed the agency between a Senate subpoena it could not simply ignore and a Tax Code that required legal authority before disclosure.

Presidential authorization gave the BIR a lawful way to respond. A similar step was taken during the 2012 impeachment trial of Chief Justice Renato Corona, when the BIR released tax records after then President Benigno Aquino III approved their production.

WHAT TO WATCH

Any defense challenge to the legality, scope, or handling of the BIR’s disclosure.

3

THE FIRST BOX WAS RETURNED BECAUSE THE SENATE HAD NOT SUBPOENAED IT

The sealed box first appeared during the House impeachment hearings in April. The House Committee on Justice had subpoenaed tax records connected to Duterte, her husband Manases Carpio, and their business interests, but the BIR brought them in a sealed box because lawmakers had not settled whether they could legally open it.

On April 29, the committee voted 38–6 to keep the box sealed and later sent it to the Senate with the impeachment records. When the trial began, the Senate returned the unopened box to the BIR.

The problem was procedural. The impeachment court had not issued its own subpoena, and the documents had not been marked or formally offered as evidence, leaving the Senate without a legal basis to keep them at that stage.

The July 20 subpoena corrected that problem. Marcos’s authorization cleared the separate Tax Code requirement that remained.

WHAT TO WATCH

The prosecution’s next procedural steps, especially the formal marking and offering of the records as evidence.

4

THE RECORDS ARE MEANT TO TEST THE UNEXPLAINED-WEALTH ALLEGATION

The tax records are connected to Article II of the impeachment case, which accuses Duterte of culpable violation of the Constitution and betrayal of public trust over alleged undeclared or unexplained wealth. Prosecutors want to compare them with Duterte’s Statements of Assets, Liabilities and Net Worth, bank records, company filings, and Anti-Money Laundering Council records.

Tax returns show income and other information declared to the BIR, while the Statements of Assets, Liabilities and Net Worth show what a public official reported owning and owing. Bank and Anti-Money Laundering Council records may show transactions and account activity.

The court may use these records together to check whether Duterte’s reported income, assets, liabilities, business interests, and financial transactions match. Any conclusion would have to come from the full set of evidence rather than the tax returns alone.

The subpoena covers records involving Duterte, Carpio, 19 corporations, and one law partnership that the court found sufficiently connected to them. Requests involving two other companies were rejected because prosecutors had not shown enough proof linking those firms to Duterte or Carpio.

Records from 2007 to 2021 may be used only as a starting point for comparison. The court said they cannot become the basis of new impeachment charges over conduct before Duterte’s current term.

WHAT TO WATCH

Clear inconsistencies, if any, among the tax records, SALNs, bank transactions, and company filings.

5

DELIVERY DOES NOT MEAN THE BOX WILL BE OPENED TO THE PUBLIC

The BIR’s submission does not turn Duterte’s tax records into documents anyone may read. The court ordered the sensitive financial records to pass through the clerk of court for private review before they are given to the parties.

Prosecutors must still identify the documents they plan to use and explain how each one supports Article II. Duterte’s lawyers can object, after which the senator-judges will decide what enters the evidence and what the records actually show.

A tax return records what a taxpayer declared. Standing alone, it cannot explain every bank transaction, prove that every declaration was accurate, or establish unexplained wealth.

WHAT TO WATCH

How much of the financial evidence stays confidential and what, if anything, is eventually discussed in open court.

BOTTOM LINE

Marcos’s authorization removed a legal barrier that had prevented the BIR from complying with the Senate impeachment court’s subpoena. It did not open the box to the public, settle the unexplained-wealth allegation, or place every document inside the formal evidence of the case. The real examination begins after the records are reviewed. Prosecutors must show that the tax documents, bank records, Statements of Assets, Liabilities and Net Worth, company filings, and other financial evidence point to wealth or business interests that Duterte could not properly explain. The defense will have the chance to answer that claim. The impeachment court will then decide whether the records support it.

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