LIVE UPDATES: Vice President Sara Duterte’s Impeachment Trial (Day 37)

Today is the 37th day of the impeachment trial of Vice President Sara Duterte, with the defense set to continue cross-examining Bureau of Internal Revenue (BIR) official Atty. Anne Loraine Garcia-Marquez. If her testimony wraps up, the prosecution may present forensic financial analyst Atty. Alexander Cabrera to connect the evidence on Duterte’s wealth, bank transactions, tax records, and companies linked to her and her husband, Manases Carpio.

1:52 p.m. -Marquez says the gross compensation received by Duterte from the City of Davao in 2023 was P82,327.45.

1:50. p.m. – Hontiveros says her office reviewed the foreign based companies that sent money to CALE88, and found that one of those is possibly involved in money laundering. The said company is based in Ukraine and the last inward remittance to CALE88 was last May 30, 2025. Marquez says if there was a sale, then this should have been reported in the annual income tax.

1:43 p.m.  – Senator-judge Risa Hontiveros asks for the total sales of CALE88 from 2021 to 2025. Marquez says the total sales for that period is P208,493,545. 

1:41 p.m. – Marquez says based on records, CALE88 is an export, producer of banana chips. 

1:37 p.m. – Senator-judge Erwin Tulfo proceeds with his interjection. Marquez confirms to him that based on the BIR Form 2316, Duterte received income from Davao City in 2023.

1:31 p.m. – Regarding the flashing of the LOAs earlier where the names of the revenue officers were shown, Escudero says he has directed the Clerk of Court to take down the original livestream and reupload with the redacted names. He reminds parties to be careful so as not to violate the Data Privacy Act and ensure the security of those mentioned in the trial.

1:29 p.m. – Marquez says she is not aware if any criminal case under the Run After Tax Evaders (RATE) program had been filed against Duterte and Carpio. Ferrer ends her recross examination.

1:25 p.m. – Ferrer asks Marquez if she does not find it suspicious that the LOAs were issued to Duterte and Carpio on April 29, 2026, the same day that BIR Commissioner Charlito Mendoza supposedly appeared before the House of Representatives’ Committee on Justice. Marquez says she does not recall the date of the House hearing. 

1:20 p.m. – Matib ends his redirect examination. Ferrer proceeds with her recross examination.

1:14 p.m. – Marquez says there is prima facie fraud when there is at least 30% of under-declared sales or over-declared purchases.

1:10 p.m. – Marquez confirms that even if the BIR issues a Letter of Authority (LOA), there is nothing to worry about if there is no problem with a taxpayer’s books. 

1:05 p.m. – Trial resumes. Matib proceeds with his cross examination.

12:14 p.m. – Impeachment Court goes on lunch until 1 p.m..

12:10 p.m. – The defense had earlier flashed on the screen the BIR Letters of Authority (LOA) received by Vice President Sara Duterte and her husband, Atty. Manases Carpio.  Both documents are dated April 29, 2026. Atty. Erwin Matib—counsel for the panel of prosecutors—said they found it ironic that the defense showed confidential documents after opposing this during the prosecution’s turn. Ferrer commented that the respondent had consented to this. Marquez now raises a concern, saying the names of the revenue officers were shown. Matib manifests that there has been a violation of the privacy of the people involved. Escudero says the court will look into it. 

12:02 p.m. – According to the General Information Sheet of CALE88 Foods Corporation, Carpio had 2,375 shares in the company with a par value of P237,500. The paid up amount is is only P59,375. Marquez confirms that Carpio’s subscribed shares is not fully paid. 

11:34 a.m. – Marquez confirms that under the Corporation Code, juridical entities or corporations have separate juridical personalities. She agrees with Ferrer that the income or losses of the corporations linked to Duterte and Carpio are not the income or losses of the couple. The gross receipts o f the corporations are also not gross receipts of the VP and her husband.

11:12 a.m. – Ferrer asks Marquez if she is certain the figures under sales, revenues, and receipts in the ITR of Duterte refer to her income from her profession. According to Marquez, there is no breakdown in the Audited Financial Statement or explanation where the revenues came from. What is included in the Certification of Registration for 2006 is “profession” and for 2018 is “legal services.” Marquez says that because those are the registered activities, the income should have been derived from them.

10:54 a.m. – Ferrer asks the witness if there is any provision, aside from Section 71 of the NIRC, that authorizes the submission of the VAT and income tax returns (ITRs) of Duterte, Carpio, and the subject entities before the impeachment court. Matib objects: “I just want to know saan po papunta si Atty. Ferrer. I wanna go where she wants to go, but paikot-ikot na po.” Senator-judge and Presiding Officer Francis Escudero allows Ferrer to proceed. Marquez answers that Section 71 is the only provision. 

10:46 a.m. – Ferrer asks if a Revenue District Office (RDO) has issued a notice of discrepancy to Duterte. Marquez says she cannot answer because the information is confidential based on a Revenue Memorandum Circular. The witness says she also cannot answer if a preliminary assessment notice, final assessment notice, and formal letter of demand have been issued.

10:34 a.m. – The defense flashes on screen the Letters of Authority (LOA) received by Vice President Sara Duterte and her husband, Atty. Manases Carpio, from the BIR. These are both dated April 29, 2026. Atty. Erwin Matib, counsel for the panel of prosecutors, says they find it ironic that the defense is showing confidential documents when it opposed this during the prosecution’s turn. Ferrer comments that the respondent consented to this, and that whatever their reason for showing the documents is up to them. 

10:13 a.m. – Marquez confirms that the authority given to the Bureau of Internal Revenue (BIR) Commissioner to submit the subpoenaed documents is pursuant to Section 71 of the National Internal Revenue Code (NIRC). 

10:06 a.m. – BIR Office of the Commissioner Chief of Staff Atty. Anne Loraine Garcia-Marquez is called to the witness stand. Atty. Kristine Ferrer, counsel for the respondent, proceeds with her cross-examination.

10:04 a.m. – Quorum is declared with 13 Senator-judges present.

10:00 a.m. – Day 37 of the #VPOnTrial is called to order.