LIVE UPDATES: Vice President Sara Duterte’s Impeachment Trial (Day 38)

Today is the 38th day of the impeachment trial of Vice President Sara Duterte, with the defense set to cross-examine financial forensic analyst Alexander Cabrera on his findings of P817.87 million in allegedly undeclared assets and income involving Duterte and her husband, Manases Carpio, from 2022 to 2025. The Senate is also expected to take up the prosecution’s move to drop Article III on bribery and discuss the status of Article I on the alleged misuse of confidential funds. 

3:00 p.m. – Cabrera says huge amounts of money flowed into GenCorp but were not reported as sales. Senator-judge and Senate President Win Gatchalian asks how much tax was not paid by GenCorp given that there were undeclared inflows of P1 billion from 2022 to 2025. Cabrera says the unpaid tax was P250 million.

2:43 p.m. – Senator-judge Lito Lapid asks the prosecution what it wants the public to understand from all the witnesses and documents. Diokno says the heart of Article 2 or the alleged unexplained wealth is the principle that a clean and honest official has nothing to hide. He says this is not about Duterte as a person, but about the trust given to her by Filipinos

2:36 p.m. – Senator-judge and Presiding Officer Francis Escudero says Senator-judges can base their decision on evidence, both testimonial and documentary. Documentary evidence includes whatever the court admits after the formal offer has been made. 

2:26 p.m. – Regarding GenCorp Industries, Inc., Cabrera notes that a company cannot generate substantial revenue from a small paid-up capital or investment. The paid-up capital was P1.25 million, and the revenue in 2021 was P28 million, which grew to more than P520 million in 2025.

2:20 p.m. – Cabrera says they believe Carpio is still the owner of CALE88 because there is no record of transfer of his shares to Pikimong Pikimong Philippines Corporation. CALE88 is a shell company, according to Cabrera.

2:14 p.m. – Senator-judge Francis Pangilinan notes that before the August 6, 2024 withdrawals, Duterte resigned as Secretary of Department of Education (DepEd) on July 19, 2024, and that Carpio was filed with drug charges on July 30.

2:11 p.m. – Cabrera says it is unusual that there were cash withdrawals from the bank accounts of Carpio totaling P41 million in a matter of 1 hour and 13 minutes on August 6, 2024. Cabrera: “Parang may hinahabol po eh.”

2:08 p.m. – Regarding converting a huge sum of money in a time deposit account to a manager’s check, Cabrera says it does not make any business sense to give up interest on a large amount.

2:04. p.m. – Cabrera says a “revolving door” is a sign of money laundering. 

1:59 p.m. – Cabrera gives tell-tale signs of fraudulent reporting — companies with unbelievable financial statement, big income but big losses. 

1:54 p.m. – Cabrera explains that the business interests and properties of Carpio are included in the computation of Duterte’s income and assets because of the absolute community of property, which says the income of one spouse is also the income of the other. He says a prenuptial agreement, a judicial decree of separation or separation of properties, if there is one, was not submitted to them. 

1:48 p.m. – Cabrera agrees with Hontiveros that if Duterte’s and Carpio’s cash was lumped in some other category in the SALN, there shouldn’t be a discrepancy.

1:44 p.m. – Cabrera says they were meticulous and used a software technology in determining the alleged unexplained wealth of Duterte which amounts to more than P817 million. 

1:42 p.m. – Cabrera tells Senator-judge Risa Hontiveros that they used the following in their forensic report — SALN, documents about properties, financial statement of corporations, AMLC documents regarding remittances from China, insurance policies, investment information, and income tax returns, among others. 

1:38 p.m. – Senator-judge Erwin Tulfo plays a clip from the NBI’s press conference this morning regarding two parcels of agricultural land in Davao. He asks the witness if these are included in the alleged undeclared wealth of Duterte. Cabrera says he cannot answer Tulfo as he needs to see other documents regarding the properties. 

1:33 p.m. – Cabrera says he told the prosecution that he will do the work pro bono, but gave the condition that he will not be dictated to by anyone.

1:30 p.m. – Villanueva asks Cabrera if he needs any other document to prove his report. The latter answers no, although if Duterte submits something, he says they will look into it. 

1:19 p.m. – Senator-judge Joel Villanueva says Cabrera is the most interesting witness the prosecution has presented. Villanueva: “I think you’re the most important sa pagdinig na ito, so far… It is our job to scrutinize and examine itong inyong report to look into your competency and integrity.”

1:14 p.m. – Cabrera says what they see with CALE88 is a revolving door  — “pagpasok ng pera, lumalabas po.”

1:13 p.m. – Senator-judge Raffy Tulfo asks about CALE88. Cabrera: “Sa financial statements po kasi ng CALE88, marami po talagang wala po sa tamang hulog po sa financial statement na yun. Wala po siyang payable, wala po siyang receivable. Manufacturer siya o exporter ng manufactured goods, wala po siyang inventory ng raw materials or work in process.” “At kahit po gaano kalaki po yung perang pumapasok at lumalabas, nananatili po siyang lugi.” 

1:08 p.m. – Senator-judges proceed with their interjection.

1:08 p.m. – Ferrer asks Cabrera about his affiliation with PwC Philippines. Cabrera confirms he retired last 2025. He also says PwC did not authorize his testimony today, and his report has no PwC quality control, review or endorsement. Ferrer ends her cross examination. There is no redirect examination from Diokno.

1:03 p.m. – Trial resumes. Cabrera is called back to the witness stand. 

12:02 p.m. – Impeachment court breaks for lunch and will resume at 1pm. 

11:58 a.m. – Ferrer says the more than P256,000 Nike Kuala Lumpur, Malaysia purchase made through the credit card of Carpio was for the basketball team of his son. Cabrera says he was not aware of this.

11:40 a.m. – Ferrer points out that Cabrera’s team still came up with the 20% attributed capital of Duterte in GenCorp Industries, Inc. even without examining any contract, deed of assignment and other documents. Cabrera says the absence of documents is evidence in itself.

11:31 a.m. – Cabrera confirms they only had three weeks in examining the bank documents, but clarifies that they started doing the forensic report in June after receiving the documents from AMLC, Securities and Exchange Commission and others.

11:27 a.m. – Cabrera says they did not consider the AMLC report in determining the net assets of Duterte. 

11:24 a.m. – According to Cabrera, Duterte’s signature does not appear in the forms for the acquisition of Manager’s Checks. He says he does not have personal knowledge if Duterte knew of the existence of bank accounts singly owned by Carpio.

11:22 a.m. – Cabrera says they were not able to examine all the bank documents given the limited time. 

11:17 a.m. – In examining the SALNs of the VP, Ferrer asks Cabrera if he did not consider that cash was lumped somewhere in the said form. Cabrera says he thought of this but found nothing. 

11:13 a.m. – Cabrera says he started receiving the bank documents around the second week of September and does not recall seeing a transmittal letter from the prosecution.

11:10 a.m. – Ferrer asks Cabrera if he examined any document coming from Duterte and her husband, Atty. Manases Carpio. He says no because Duterte did not reply to the House or the Senate. Cabrera: “Had there been I would have used.” He confirms he did not interview Duterte or Carpio, their accountant and auditor. He says they only relied on documents.

11:02 a.m. – Cabrera says he was not concerned about being furnished with bank documents without authority from the impeachment court because Republic Act 3019 or the Anti-Graft and Corrupt Practices Act says bank deposits may be scrutinized. 

10:57 a.m. – According to Cabrera, he received the copies of Duterte’s SALNs, records from the Anti-Money Laundering Council (AMLC), and financial statements of corporations in June 2026. He received the subpoenaed bank documents in September 2026. Ferrer asks him if he did not consider confidentiality rules when he received the subpoenaed documents. Cabrera says his only concern was receiving the documents. Cabrera: “Dahil na-take up na po sa House at pinagtalunan na po sa House kaya po ang nasa isip ko ay okay lang po ‘yun na tanggapin ko.” 

10:51 a.m. – Cabrera says he has not handled a complaint for graft and corruption before the Office of Ombudsman and before any court, nor has he handled a case on malversation or misuse of public funds. He has also not been an expert witness on a graft and corruption case before any court, and this is his first time being an expert witness in an ill gotten or unexplained wealth case. Despite these, Cabrera confirms he is still appearing as expert witness on the supposed Constitutional violations of Duterte. 

10:46 a.m. – Ferrer asks Cabrera: “Even if you focussed your entire career in taxation and only devoted about a year in external audit as a staff accountant, you still consider yourself, Sir, as a forensic accounting expert?” Cabrera says that’s correct. Diokno objects and says the questions is misleading because Ferrer insinuated that the witness has not had experience in auditing. Objection is overruled.

10:32 a.m. – Cabrera says he found violations with Duterte’s filing of her Statements of Assets, Liabilities and Net Worth (SALNs) even if he has not been a government employee and has never filed a SALN himself.

10:28 a.m. – Cabrera says it was House Prosecutor Rep. Chel Diokno who approached him to be the forensic expert. The witness says his appointment letter was given to him last June 2026 and he is providing his services pro bono.

10:23 a.m. – Cabrera says he was Chairman of the Integrity Initiative, Inc. when it was still active. The organization was organized by five business groups including the Makati Business Club (MBC). Cabrera also confirms he was the Chairman of the Ethics Committee of the Management Association of the Philippines (MAP). He says MBC and MAP issued statements regarding the impeachment although he was not able to read these. 

10:17 a.m.  – Cabrera confirms he is the Chairman of the Justice Reform Initiative which, on May 14, 2026, called for the convening of the impeachment trial of Vice President Sara Duterte. 

10:12 a.m. – Financial forensic analyst Atty. Alex Cabrera is called to the witness stand for the cross examination of the defense led by Atty. Kristine Ferrer.

10:10 a.m. – Quorum is declared with 13 Senator-judges present.

10:02 a.m. – Trial is suspended. 

9:59 a.m. – Day 38 of the #VPOnTrial is called to order.