Manila, July 16 -- The procedure used to open the tax records of former Chief Justice Renato Corona may guide the Senate impeachment court as it considers the prosecution's bid to subpoena the tax documents of Vice President Sara Duterte.

Impeachment court spokesperson Reginald "Regie" Tongol said Thursday the court is looking at how then Bureau of Internal Revenue Commissioner Kim Henares handled a similar subpoena during Corona's 2012 impeachment trial.

Henares first received the impeachment court's subpoena before seeking authority from then President Benigno Aquino III to produce the requested tax records, Tongol said.

"Yes, so that the BIR Commissioner can reduce his risk and liabilities under the law," he said, explaining why th...