LIVE UPDATES: Sara Duterte impeachment trial | Oct. 9, 2026

MANILA, Philippines – The prosecution is expected to wrap up the Bureau of Internal Revenue’s testimony on the 37th day of Vice President Sara Duterte’s impeachment trial on Friday before calling forensic financial analyst and lawyer Alexander Cabrera to synthesize evidence in the case’s unexplained wealth allegations.
READ: Highlights: Day 36 of Sara Duterte impeachment trial | Oct. 8, 2026
- Senate impeachment court Presiding Officer Francis “Chiz” Escudero said Thursday that the prosecution’s remaining witnesses could face extensive direct and cross-examination because the unexplained wealth allegations are “essentially the meat of this article.”
- Defense counsel Kristine Ferrer is expected to continue questioning BIR Office of the Commissioner Chief of Staff Anne Loraine Garcia-Marquez, whose cross-examination was cut short on Thursday due to time constraints.
- Marquez testified on the tax records, income declarations and tax compliance of Duterte and her husband, Manases Carpio.
- She also said the BIR has no records showing that Carpio sold his stake in Cale88 Food Corp., a Davao-based business linked to the Dutertes.
- After Marquez’s testimony, the House prosecution panel is expected to present Cabrera, who is expected to connect the evidence presented under Article II of the impeachment articles, which accuses Duterte of unexplained wealth and failing to disclose assets in her Statements of Assets, Liabilities and Net Worth./ dp
Sara Duterte trial: Paying taxes shows integrity, says financial analyst

Financial records took center stage in Week 14 of Vice President Sara Duterte’s impeachment trial, with witnesses from the AMLC, banks and the BIR testifying on transactions, income and assets linked to Duterte and her husband.
A forensic financial analyst also testified that his review found P817.9 million in alleged undeclared assets and income.
Here’s a recap of the key developments from October 5 to 9. #VPonTrial
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— Inquirer (@inquirerdotnet) October 9, 2026
BIR Chief of Staff Anne Lorraine Garcia-Marquez returned for cross-examination on Day 37 of Vice President Sara Duterte’s impeachment trial.
The prosecution also presented forensic financial analyst Alexander Cabrera, who testified on Duterte and Atty. Mans Carpio’s alleged undeclared assets and income.
Here are the key developments from the October 9 proceedings. #VPonTrial
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— Inquirer (@inquirerdotnet) October 9, 2026
Joel Villanueva flags Cale88’s 2 employees despite P150-M revenue

VP Duterte’s total unexplained wealth at P817.87M – witness’ report

Analyst: VP Duterte didn’t declare P207-M cash, total assets reach P817M

‘INTEGRITY HAS A COST’
Forensic financial analyst Atty. Alexander Cabrera emphasizes that while paying taxes can be painful, it remains both an obligation and a matter of integrity for many Filipinos.
He underscores the principle that doing what is right comes with a cost in his closing remarks during Atty. Chel Diokno’s direct examination. #VPonTrial
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‘HINDI AKO INANTOK’
Senator-judge Panfilo “Ping” Lacson can’t help but comment on the FM radio-like voices of Akbayan Rep. Chel Diokno and forensic financial analyst Atty. Alexander Cabrera during the latter’s direct examination. #VPonTrial
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‘MAKASAYSAYANG BARIL’
Forensic financial analyst Atty. Alexander Cabrera identifies firearms among the undeclared personal properties attributed to Vice President Sara Duterte and Atty. Manases Carpio, delivering the word “baril” in a manner similar to San Juan Rep. Ysabel Maria Zamora’s earlier remark. #VPonTrial
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BIR issues LOA to Cale88, company linked to Sara Duterte husband

Prosecution calls financial analyst to consolidate evidence vs Sara Duterte

Financial analyst takes witness stand despite protest from defense

The net income after tax of Vice President Sara Duterte and her husband, lawyer Manases Carpio, from 2007 to 2025, amounting to more than P85 million, does not add up to her declared net worth in 2025, according to a prosecution witness from the Bureau of Internal Revenue (BIR) who testified on Thursday. #VPonTrial
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LOOK: Financial analyst Atty. Alexander Cabrera testifies as a prosecution witness on Day 37 of the impeachment trial of Vice President Sara Duterte at the Senate in Pasay City on Friday, October 9.
Cabrera was called to present key testimony on Article II of the impeachment complaint, which accuses the Vice President of accumulating unexplained wealth and failing to properly disclose assets in her statement of assets, liabilities, and net worth. #VPonTrial |
: Niño Jesus Orbeta, Philippine Daily Inquirer
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LOOK: Summary prepared by prosecution witness Alexander Cabrera alleges that Vice President Sara Duterte had undeclared assets in her SALNs and undeclared income in her income tax returns from 2022 to 2025 amounting to a total of P817.87 million. #VPonTrial |
: Screengrab from Senate of the Philippines/Youtube via @bellepechayINQ
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Forensic financial analyst and lawyer Alexander Cabrera said he is testifying on a pro bono basis and in his personal capacity.
“Gagawin ko po ito on a pro bono basis. Pero ako po ay ie-engage po sa akin pong personal capacity at gagawin ko po ito independently at wala pong predetermined result na ipapangako sa prosecution,” he says.
“So ito po ay manggagaling lamang sa akin pong natunghayang dokumento and based on my professional judgment,” he continues.
“And I will not be swayed one way or the other.” #VPonTrial | @aprbenjamin
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— Inquirer (@inquirerdotnet) October 9, 2026
Vice President Sara Duterte’s unexplained wealth supposedly reached P818.87 million, which House prosecutor Chel Diokno said is among the conclusions found in the forensic report that will be presented by lawyer and accountant Alexander Cabrera during his testimony.
Diokno cited the figure during the prosecution’s offer of testimony for Cabrera, whom it seeks to qualify as an expert witness. #VPonTrial | @bellepechayINQ
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— Inquirer (@inquirerdotnet) October 9, 2026
DAY 37
LOOK: Bureau of Internal Revenue (BIR) Chief of Staff Atty. Anne Loraine Garcia-Marquez faces cross-examination during the 37th day of the impeachment trial of Vice President Sara Duterte at the Senate in Pasay City on Friday, October 9. Garcia-Marquez returned to the witness stand for the second day of her testimony regarding official agency data on income and tax records. #VPonTrial |
: Niño Jesus Orbeta, Philippine Daily Inquirer [1/3]
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Senate takes down impeachment livestream after data privacy concerns

Prosecution presents forensic financial analyst lawyer Alexander Cabrera as a witness for Article II, which alleges unexplained wealth. #VPonTrial | @AprBenjaminINQ
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‘WE DO NOT TRY RHETORIC. WE TRY FACTS.’
Atty. Sheila Sison stresses an impeachment trial focus on facts rather than rhetoric, responding to Akbayan Rep. Chel Diokno’s statement that “the truth is not confidential,” following the defense lawyer’s objection to the alleged release of confidential documents to the next witness, financial forensic analyst Atty. Alexander Cabrera #VPonTrial
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— Inquirer (@inquirerdotnet) October 9, 2026
‘WALA NAMAN PO KAMING SINABING MAY FRAUD’
Atty. Kristine Ferrer questioned whether a BIR letter of authority under the Run After Tax Evaders (RATE) program implies tax fraud, prompting BIR Chief of Staff Anne Loraine Garcia-Marquez to clarify that it only indicates “prima facie fraud,” not a final finding of liability.
Marquez says underdeclared or overdeclared sales or purchases of at least 30 percent may constitute prima facie evidence of fraud, warranting assessment and audit by the BIR. #VPonTrial
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‘HINDI NAMIN KAILANGAN NG TUTORIAL’
Atty. Lorna Kapunan questioned the defense’s approach during its cross-examination of Bureau of Internal Revenue (BIR) chief of staff Atty. Anne Loraine Garcia-Marquez on Friday, asking whether it was “another attempt at confusing” the public. #VPonTrial
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Kapunan slams ‘tutorial’: Is the defense confusing the public?

Witness flags exposure of BIR officers’ names after defense shows LOAs

‘IPINAHAMAK NILA SIYA’
Senator-judge Raffy Tulfo questioned why none of the lawyers surrounding Vice President Sara Duterte, including her husband Atty. Mans Carpio and members of her office, failed to advise her on Article VII, Section 13 of the Constitution, which prohibits the president, vice president, members of the Cabinet, and their deputies or assistants from holding any other office or employment during their tenure. #VPonTrial
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LOOK: The Senate took down the livestream of VP Sara Duterte’s impeachment on Friday after the witness, BIR Chief of Staff Anne Loraine Garcia-Marquez raised a concern on the data privacy of revenue officers whose details where flashed on the court’s screens. #VPonTrial | @keithcINQ
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— Inquirer (@inquirerdotnet) October 9, 2026
Flores confirms prosec manifested dropping bribery article vs VP Duterte

Sara Duterte lawyer faces objections over BIR witness queries

‘IT’S NOT MISLEADING’
Atty. Erwin Matib asked BIR Chief of Staff Anne Loraine Garcia-Marquez whether a single letter of authority can cover multiple taxable years, and she said yes if a national investigation division handles it and is supported by prima facie evidence of fraud.
Matib attempted to explain the term ‘prima facie fraud’ in Tagalog, prompting the defense to object and insist that the exact wording of the law be used. #VPonTrial
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— Inquirer (@inquirerdotnet) October 9, 2026
‘WALA NA KO MASYADONG NA-PICK UP’
Members of the prosecution team react to the cross-examination of BIR Chief of Staff Anne Loraine Garcia-Marquez by the defense, represented by Atty. Kristine Ferrer, wondering whether the line of questioning is a legal strategy or simply a way to eat up time. #VPonTrial
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JUST IN: The prosecution panel confirms filing a manifestation last Tuesday informing the Senate Impeachment Court that they will now drop Article III, or allegations that VP Sara Duterte bribed different officials of the Department of Education.
This was confirmed by public prosecutor and Bukidnon Rep. Jonathan Keith Flores, the team leader for Article III, with the reason being including this article will no longer fit their timetable. #VPonTrial | @GabrielLaluINQ
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— Inquirer (@inquirerdotnet) October 9, 2026
Defense says Sara consented to public viewing of confidential BIR letter

Defense flashes confidential BIR tax audit letters for Duterte, Carpio

‘THAT IS PART OF HER JOB’
BIR Chief of Staff Anne Loraine Garcia-Marquez explained that no stock certificate can be issued to a shareholder whose shares are not fully paid, as Atty. Kristine Ferrer questioned her on the matter in relation to the Cale88 Foods Corp. involving Atty. Manases Carpio.
Marquez also maintained that transfers are still taxable whether the subscribed shares are fully paid or not. #VPonTrial
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— Inquirer (@inquirerdotnet) October 9, 2026
‘NAPAKITA PO ‘YONG NAMES NG REVENUE OFFICES.’
LOOK: BIR official Anne Lorraine Garcia-Marquez raises concern over the flashing of Letters of Authority (LOAs) on screen, saying the names of revenue officers were exposed.
Presiding Officer Francis Escudero says, “We will redact it in the document that will be submitted to the clerk.”
“But it was already flashed on the screen. ‘Yung concern ko, your honor, is the names,” says Garcia-Marquez.
Prosecution counsel Erwin Matib adds, “We manifest, your honor, that there has been a violation of the privacy of the people involved. Their names were flashed on the screen for everyone to see.”
Escudero: “The court will look into it, Atty. Anne, and shall consult with you before we excuse you later.”
This comes a day after the defense asked that Duterte’s tax records not be publicly displayed due to privacy concerns. #VPonTrial | @AprBenjaminINQ
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— Inquirer (@inquirerdotnet) October 9, 2026
NO PRESCRIPTIVE PERIOD FOR TAX FRAUD DISCOVERY
BIR Chief of Staff Anne Loraine Garcia-Marquez said there is no prescriptive period for assessing a tax fraud discovered in previous taxable years. #VPonTrial
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‘PAIKOT-IKOT PO TAYO’
LOOK: Prosecution counsel Erwin Matib questions the line of questioning of defense counsel Kristine Ferrer during the cross-examination of BIR official Anne Lorraine Garcia-Marquez.
“I want to know saan po papunta si Atty, Ferrer. Because I want to go where she want to go, pero paikot-ikot po tayo,” Matib says. #VPonTrial | @AprBenjaminINQ
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‘AT LEAST, YOU’RE LEARNING’
Atty. Erwin Matib questions whether Atty. Kristine Ferrer’s cross-examination of BIR Office of the Commissioner Chief of Staff Anne Loraine Garcia-Marquez has turned into a “tutorial” on tax forms, prompting Presiding officer Chiz Escudero to ask the defense lawyer if she is getting to a point. #VPonTrial
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— Inquirer (@inquirerdotnet) October 9, 2026
LOOK: Protesters calling for Sara conviction gather outside Senate

Pending SC petition prompts Sara Duterte’s arraignment postponement

LOOK: Defense counsel Kristine Ferrer presents the Letters of Authority (LOAs) issued by the BIR to Vice President Sara Duterte and Atty. Mans Carpio. BIR official Anne Lorraine Garcia-Marquez: “Ma’am, the contents of the LOAs are confidential, po, but you are the one—”
Prosecution counsel Erwin Matib: “Yes, we put on record that it was the defense who put on the screen these LOAs, which according to them are supposed to be confidential.”
Ferrer: “That is our client’s right, also, which can be waived. One of the exceptions is the waiver of the consent of the— I mean, not waiver, consent of the taxpayer.”
Matib: “It’s just ironic for us, Your Honor.”
Presiding Officer Francis Escudero: “Stranger things have happened, Atty. Erwin.” #VPonTrial | @AprBenjaminINQ
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— Inquirer (@inquirerdotnet) October 9, 2026
‘ANG KAPANGYARIHAN AY HINDI GANTIMPALA KUNDI PANANAGUTAN’
LOOK: Senator-judge Camille Villar leads the prayer at the opening of proceedings on the 37th day of Vice President Sara Duterte’s impeachment trial at the Senate on Friday, Oct. 9. #VPonTrial
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LOOK: DAY 37: The impeachment trial of Vice President Sara Duterte resumes on Friday, Oct. 9.
A quorum has been declared, with 13 senator-judges present. #VPonTrial | @AprBenjaminINQ
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COURT ARRIVAL
LOOK: Vice President Sara Duterte arrives at the Quezon City Regional Trial Court on Friday, Oct. 9, for her arraignment on three counts of grave threats.
The charges stem from her November 2024 statement that she had hired an assassin to target President Ferdinand Marcos Jr., First Lady Liza Araneta-Marcos, and then-House Speaker Martin Romualdez if she herself were killed. #VPonTrial |
: Niño Jesus Orbeta, Philippine Daily Inquirer
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Sara Duterte’s grave threats arraignment postponed anew

‘SARA PLUNDERER, CHINA FUNDER’
WATCH: Protesters led by the Akbayan Party, August 21 Movement, ML Partylist, Tindig Pilipinas, and other anti-corruption groups assemble outside the Senate calling for the conviction of Vice President Sara Duterte. #VPonTrial | @bellepechayINQ
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Sara Duterte arrives at QC court for grave threats arraignment

VP Trial Day 37: BIR exec to finish testifying before Senate impeach court

‘Gap’ between VP’s SALN, tax records shown in impeach trial

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: Niño Jesus Orbeta, Philippine Daily Inquirer