VICE-PRESIDENT (VP) Sara Duterte-Carpio’s net income after tax from 2007 to 2025 does not match the net worth she declared in her statement of assets, liabilities, and net worth (SALN), a private prosecutor told the impeachment court on Thursday.
Private prosecutor Erwin G. Matib highlighted how the combined net worth of Ms. Duterte and Manases R. Carpio, her husband, worth P85 million after taxes over the past 18 years does not match her SALN from 2025. “[T]heir declared net worth in the respondent’s 2025 SALN is P98,656,131.20. So, here there is already a gap, there is a difference,” he added.
Mr. Matib said the net income does not explain the amount she indicated in her net worth.
Witness Anne Loraine C. Garcia-Marquez, chief of staff for the Bureau of Internal Revenue (BIR) Office of the Commissioner, affirmed that the second couple had a net income from 2007 to 2025 of P85 million.
Reading from audited financial statements, she listed the cash on hand in the bank accounts of Ms. Duterte and Mr. Carpio, starting with the year the Vice-President was elected: P21.23 million in 2022, P28.97 million in 2023, P15.53 million in 2024, and P13.80 million in 2025.
Ms. Duterte’s SALNs indicated no declared cash on hand or cash in bank since 2019.
The BIR official also said their records showed Ms. Duterte earned income separate from compensation income, which is paid by an employer to an employee. These were P1.08 million in 2025 and P1.06 million in 2024.
She added that the documents do not state the income source but based on Ms. Duterte’s registration of “legal activities,” the BIR understands this as the practice of law.
A BIR Form 2316 also showed that Ms. Duterte received compensation income from the local government of Davao City in 2023, where her brother Sebastian Z. Duterte has been mayor since 2022; but Ms. Marquez did not disclose the amount.
The Vice-President is prohibited from receiving payment from the government or any other source under Article VII, Section 6 of the Constitution. A different section also prohibits the second highest official from practicing any other profession.
Mr. Matib, establishing that the Vice-President and her husband were aware of the indiscretion of their tax filings, asked the BIR official whether a taxpayer knows they are responsible for declared income tax return and all its attachments.
Ms. Marquez confirmed that this is the case upon signing a Statement of Management’s Responsibility for Annual Income Tax Return.
“Because these are signed, they acknowledged their responsibility in all the information contained within the annual tax income return and all its attachments, Ms. Marquez said.
“So it’s really from them,” she added. — Francessca S. Abalos