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Accountant: Duterte’s compensation from Davao LGU in 2023 was for salary differential

Davao City Accountant Vingelin Bajan takes an oath before the Senate impeachment court as a defense witness for Vice President Sara Duterte on Tuesday, November 10, 2026, at the Senate of the Philippines in Pasay City. Bajan is expected to testify on Duterte’s salary during her tenure as a Davao City official and present payroll records and supporting vouchers related to her compensation. Maria Tan, ABS-CBN News 

MANILA — Vice President Sara Duterte in 2023 received compensation from the Davao City local government for the salary differential for 2020 and 2021, covering her term as mayor, a witness the defense presented in her impeachment trial said Tuesday, refuting a supposed constitutional violation by the second-highest official.  

Davao City Accountant Vingelin Bajan’s statement comes in response to earlier testimony of Anne Loraine Garcia-Marquez, Bureau of Internal Revenue Office of the Commissioner chief of staff, who said Duterte received compensation from the Davao City government in 2023, when she was already serving as vice president. 

Article VII, Section 13 of the 1987 Constitution bars the vice president and other top government officials from holding any other office or employment during their tenure.

They cannot “directly or indirectly, practice any other profession, participate in any business, or be financially interested in any contract with, or in any franchise, or special privilege granted by the Government or any subdivision, agency, or instrumentality thereof, including government-owned or controlled corporations or their subsidiaries.”

Bajan, who Duterte appointed acting city accountant in 2016 when she was mayor, presented several documents, including a summary list of payroll and a disbursement voucher showing that P64,194.72 was disbursed to Duterte from the Davao City local government for salary differential in 2023.

This, she said was following the enactment of the Salary Standardization Law of 2019, taken in effect in two tranches in 2020 and 2021, worth P31,718.64 and P32,476.08, respectively.

Bajan added the compensation was not for any service or practice of profession Duterte had done for the local government during her term as vice president. 

Sen. Raffy Tulfo asked the witness why the salary differential was only disbursed in 2023. She said it was due to delayed documents and it being “overlooked.” 

Tulfo also asked Bajan if other government officials were given salary differentials for 2020 and 2021 in 2023, but the witness said she is not sure as they use a decentralized system.

CREDIBILITY QUESTIONED

During cross-examination, the prosecution questioned Bajan’s credibility to testify in Duterte’s trial, drawing from documents listing Bajan as a partner at the Ampil, Elises Ciudadano and Co., CPAs accounting firm from 2003 to 2015. 

Bajan entered the city government on a job order from 2001 to 2003 and became a regular employee in 2004. 

The witness, who appeared surprised by the documents, initially said she had her first job at the firm and that she does not remember having been a partner.

She later said she was only “partner in name”. 

The same firm, the prosecution said, was the external auditor for Gencorp Industries Inc., Metro City Chow Foods Corporation, Times Square B Food Corporation, City Hall King Chow Foods Corp., Chinese Gen Bee Foods Corporation, Davao New Royal Taipan Foods Corporation, Great Jolly Times Food Corp., and Carpio & Duterte Lawyers — companies that have been linked to Duterte and her husband, Manases Carpio. 

Asked to verify that, Bajan said: “Hindi ko po ma-remember sa tagal na po.”

(I can no longer remember because that was so long ago.)

Senator-judges repeatedly expressed frustration over the witness’ answers. 

The prosecution also questioned Bajan over a trip she made to China in December 2025, but the witness said she was with friends and that the trip was paid with personal funds.

Monday’s witness Jaime Adalin, Davao City assessor, was grilled over supposedly not remembering a January 2026 trip to China, which the prosecution said was funded by the Chinese consulate. 

Adalin said he paid for the trip but could give few details of it and initially said he could not remember where he went in China.

Bajan said she has no knowledge of that January trip. 

Bajan is the defense’s third witness as it responds to the allegation that Duterte amassed unexplained wealth. — With a report from Rowegie Abanto, ABS-CBN News

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