Impeach trial Day 36: BIR, forensic analyst to paint fuller picture of VP Sara wealth

MANILA — Testimonies from the Bureau of Internal Revenue (BIR) and a forensic analyst are expected to give a fuller picture of Vice President Sara Duterte’s finances on Day 36 of the impeachment trial, the associate dean of the UP College of Law said Thursday.

Paolo Emmanuel Tamase, associate dean UP College of Law, said Day 35 of the impeachment trial already showed the bank balances of Duterte’s accounts do not match her lawful income as a vice president.

“Medyo malalaki talaga ‘yung balanse sa bank records na hindi maibangga sa lawful salary ng isang vice president,” he said in a DZMM interview.

He said that at Salary Grade 32, the Vice President already has one of the highest monthly salaries in government at P347,888 to P398,686. At least one senator, however, noted the bank balances “are far from what’s covered under lawful income.”

Prosecutors earlier revealed year-end balances of at least 30 active accounts owned by Duterte and her husband Manases Carpio, at over P59 million in 2022, P71 million in 2023, P22 million in 2024, and P35 million in 2025. The figures, they said, were either undeclared or mismatched the cash-in-bank entries in Duterte’s Statements of Assets, Liabilities, and Net Worth for the years mentioned.

In the interview, Tamase said the BIR could shed light on whether or not Carpio’s business interests could explain the huge gap in bank deposits and actual declarations.

“[Sinasabi] may negosyo naman kasi si Attorney Mans Carpio, ‘yung asawa ni VP Sara, pero ngayon lalabas kung kumikita ‘yun dahil kailangan mag file ng income tax returns ang nagma-may-ari ng isang negosyo. Kung masyadyong maliit ‘yung reported income this morning doon sa accumulation o pagkalap ng yaman over the last few years, especially during the vice presidency, kailangan magpaliwanag nang maayos ang depensa,” he said.

Bank records will only form one part of the story in the trial, Tamase said, noting that the allegation of unexplained wealth will also focus on whether or not there was abuse of power on the part of the Vice President. 

He said he expects a fierce debate on the prosecution’s presentation of a forensic analyst who will “connect the dots” on all the evidence presented by the Securities and Exchange Commission, Philippine Government Electronic Procurement System, Philippine National Police Firearms and Explosives Office, Land Registration Authority, Anti-Money Laundering Council, banks, and insurance companies.

“Mahalaga ‘yun sa truth-telling character ng impeachment kasi siya po ang makapagtatali ng kaso ng prosecution,” he said, adding the defense could also present its own expert witness.

One angle that the forensic analyst could come in handy is explaining how the Vice President and her father, former President Rodrigo Duterte, allegedly hid P96 million of their wealth via unused manager’s checks.

Prosecution lawyer James Bryan Ibrahim Alih earlier said Duterte and her father purchased separate manager’s checks in the 2010s worth P41 million and P55 million using their time deposit accounts.

Alih explained that the manager’s checks were not reflected in the year-end balance of the accounts as the funds would be deemed “floating.”

“Ang punto lang naman po eventually is that, ‘yong manager’s check [amounting P41 million] na pinapaikot, hindi nakikita sa year-end balance kasi naka-float ‘yong pera na ‘yon,” Alih said.

“A similar time deposit that became an MC (manager’s check) in the amount of P55 million was also running the same years, simultaneous, with this P41 [million] so it’s a total of P96 million,” he added.

Senator-judge Vicente “Tito” Sotto III said a “banker friend” had referred to the practice of purchasing a manager’s check and returning the amount to the original account after year-end as “tinikling,” a Filipino folk dance in which dancers move their feet in and out between clapping bamboo poles.

“Hindi ito alam ng karamihan, kahit ng maraming abogado, kung paano yung potential na loopholes sa financial transactions. Mahalaga yung financial forensics na magpapakita noon,” Tamase explained. — With a report by Jaehwa Bernardo and Rowegie Abanto, ABS-CBN News