October 8, 2026

The Senate President, the Presiding Officer, and Senator-Judges of the Impeachment Court.

The Sergeant-at-Arms is directed to make a proclamation.

All persons are commanded to keep silent under pain of penalty while the Impeachment Court is in session for the trial of Vice President Sara Zimmerman Duterte.

We were suspended. So, we'll go right direct. Trial is resumed and appearances of the parties.

Good morning, Your Honor.

Same appearances for the prosecution.

Good morning, Your Honor. Same appearances for the respondent accused.

We are slated to hear today the BIR and the forensic expert, correct, Honorable Ridon?

Yes, that is correct, Your Honor. May ipinakikiusap lang po ang prosecution na iuna po yung Financial Analyst sa presentasyon po ngayong araw kasi yung presenting lawyer po for the BIR witness mayroon pong maliit na sakit.

Who is the presenting lawyer supposedly?

Atty. Erwin Matib.

We did not issue

a

subpoena

to...

what's

his name?

Atty. Alexander Cabrera.

To Alexander Cabrera. May we know if he's here?

I think he is here, your honor, at the holding room.

Will the clerk kindly confirm if he is here? Again, given that we did not issue a subpoena to attorney Alex Cabrera, the clerk confirms that the witness is in the holding room. Attorney Sheila, good morning.

Good morning, your honor. We object to this switching at the last minute. In fact, not even at the last minute today. of the witness that the prosecution intends to present today. We prepared for the BIR witness which they had disclosed and had they known that problem since yesterday, we expect that we would have at least been notified yesterday, Your Honor. And just for the record, we saw Atty. Matib He was here yesterday, the one who is supposed to present the BIR witness for them today. So we don't know if this belated notice, ultra-belated notice, will suffice to afford the respondent the opportunity to prepare for their supposed forensic financial analyst, the owner. Plus, the court is correct. It has not yet subpoenaed the witness and this is really unfair for the prosecution to just replace its witness at the last minute and expect us to examine that witness today.

Yes, but attorney Sheila, our schedule for today and tomorrow are for the two witnesses, correct? That's why...

No, your honor. I'm sorry, your honor. Our schedule for today is for the BIR witness. And to presume that we will be able to complete our cross-examination only in one day of the BIR witness is actually premature, Your Honor. Because we fully intend and we prepared exhaustively for the cross-examination of the BIR witness, Your Honor.

Who's the handling lawyer again? I'm sorry.

Atty. Matib, Your Honor.

What's his first name?

Erwin.

Okay. Do we expect Atty. Erwin to still arrive within the day?

Well, we will monitor his condition, Your Honor, because obviously illness is not something that any person can actually predict, is it not? So, at the moment, we will monitor his state, Your Honor, and If he is a bit well in the afternoon then maybe we can ask him to arrive to the proceedings.

Chair declares a brief recess to consult the senator judges.

What is the pleasure of Senator Judge Pangilinan?

Thank you Mr. President, Mr. Presiding Officer. After conferring with our colleagues as well as listening to the manifestation, may we suggest that to save on time, So that we don't have to waste the whole morning. If the prosecution can proceed with the direct examination, after which we can have the cross-examination of the expert witness after our session this afternoon because we do have a regular session. And then... The defense can do the cross-examination either after our session this afternoon or tomorrow morning. I say this because my understanding is the documents of the BIR were already made available since last Saturday. In other words, both parties, both the defense and the prosecution have had enough time. Is that correct? The documents were made available?

Can the Clerk of Court please? We

confirm, Senator Judge Pangilinan. I'm quoting Annika from the Clerk of Court. The parties received the manifestation and the attached annex containing the report of the forensic expert last October 3. which is a Saturday. So,

they had Sunday, Monday, Tuesday, Wednesday to be able to prepare and go through the documents. So, I think it's a reasonable compromise. Let's proceed with direct, not to waste the time of the court, a whole morning, and then have the cross either this afternoon or tomorrow.

Before the

chair makes a ruling,

Honorable Ridon, we're relying on the candor of the members of the prosecution panel in relation to the condition of Attorney Erwin.

So with the permission and indulgence of Senator Judge Kiko, the Chair will modify it a bit.

In line with the request of

Atty. Sheila, should Atty. Erwin be able to attend, we will suspend the testimony of Atty. Alexander Cabrera and proceed to BIR. However, in the meantime, Atty. Sheila, we will start in line with the recommendation and suggestion of Sen. Judge Kiko. We will start. without prejudice to cross being done either later today or tomorrow. And when the BIR appears, we will shift to the BIR and to... The BIR witness is here.

That is my understanding, Your Honor.

Your Honor.

Attorney, I'm kindly... Hold on, Attorney Sheila.

...

The BIR is there. Okay. Yes, Attorney Sheila. Before...

Yes, Your Honor. Before the... The final ruling of the chair.

Yes, please. I'm sorry. I didn't let you comment. Sorry.

It's okay, Your Honor. We understand. Before the presiding officer rules on this matter and... Of course, we do respect the suggestion of the Honorable Senator Kiko Pangilinan which we also appreciate because it seems that the good senator is also trying to find a way by which we can able to proceed today without wasting anymore the time of this court because of this belated notice from the prosecution. However, Your Honor, the suggestion of the good senator to us would seem to be a bit unfair for the respondent because If the BIR witness now is here and there are, I will count 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, at least 13 prosecutors combined public prosecutors and counsel for the prosecution, I suppose that they met over the scope of the direct examination of the BIR witness. and the two lead prosecutors of this article are here present today and anyone of them can take charge of the work left by one of their colleague, Atty. Matib. And the suggestion would now seem that ipapasa po sa amin yung nangyari ngayon na kami yung mag-a-adjust para dito samantalang naririto po at mukha naman pong kompleto. Ang prosecution na pinagsanib ng mga public prosecutors at mga pribadong prosecutor. Yung pong nakikita nyo mga abogado rito na uma-attend para sa mga respondent ay ito na rin po yun mula day one hanggang ngayon. But unlike the prosecution, the counsel for respondent ay Cannot even rotate if you noticed, lahat po kami dito, kami na rin po yun mula unang araw ng paglilitas na ito hanggang ngayon. Ang sinasabi po namin nung pinahayag ng prosecution na i-present nila ang BIR ngayon, kami po ay masusi rin namang naghanda. Nagpuyat at sa mga nakaraang araw ay naririto mula umaga katulad din po ng mga miyembro ng courting ito at ng prosecution. Pero para po sabihin na kami na lang po ang mag-adjust, nandyan naman po ang BIR witness nila, baka po ang dapat mag-adjust tutal ang concern na ito ay ang cause nito ay hindi naman po respondent kundi ang prosecution. So for us, the more fair na dapat gawin ay the prosecution finds a way out of its own concern ng walang prejudice sa respondent, Your Honor. Thank you.

Any comment, Honorable Ridon?

No comment, Your Honor. We submit to the determination of the court.

Senator Judge Zubiri.

Yeah, thank you.

What is your pleasure, sir?

If I may just weigh on the issue, I was five minutes late, but I was monitoring in the car with traffic in EDSA. But isn't it more practical before we listen to the financial analyst who is supposed to tie down everything from beginning to end? To listen first to the BIR, due to the fact that we have to ascertain that they had income or not, eh kung nagkaroon sila ng logical income and they paid the taxes for it, then it'll be clearer. Right? So, that's the logical step forward, I think, Your Honor. Or else, we'll be questioning the financial analyst's results without knowing truly the BIR, if they paid their taxes.

On the transactions that were made, for example, in Cale88, I want to know, did they pay taxes for the, or did they pay export taxes? Did they pay duties, export duties? Did they pay income taxes? We will only know that if we listen to the BIR first before the financial analyst who's supposed to tie everything together. Your Honor, parang we're, again, we're putting, maybe we're putting the cart in front before the horse. Your Honor, Mr. presiding officer so i'm just just my two cents i don't know how we'll be able to appreciate the discussion with the financial analyst if we don't have a clear picture with the bir your honor thank you

Duly noted um senator judge camille villar what

is your pleasure man

Hi, I just, yes, yes, Mr. Presiding Officer, I just also have a brief manifestation.

You may proceed, ma'am.

Yes, while we submit, of course, to the decision or the ruling of our Presiding Officer regarding this, I would, and I can see that everyone here is trying to come up with a win-win solution for everyone so that we can proceed with the impeachment. Before we make a ruling, do consider that I think on several occasions, we have continuously changed witnesses, changed the order, and I think we have adjusted to that. I think we've heard the concerns of the prosecution. I think we have also heard the concerns of the defense. And I've also heard the And we've also heard the manifestation and the comment of our fellow Senator Judge Migz Zubiri. So I just appeal to our presiding officer to please take all of this in consideration.

I think that we're making good time. Here, we are covering all the witnesses so let us consider both sides and hopefully we can make a ruling that is good and fair to everyone. Yan lamang po.

Any... Senator Judge Bam, I'm sorry, Atty. Sheila.

Yes, Your Honor. Just for the record, Your Honor.

Yes, please, ma'am.

Alam naman po namin ang pagkakasakit ay hindi naman inaasahan. In fact, Hindi ko na po sasabihin pero just to address yung sinabi rin ni Congressman Ridon kanina. Marami na rin po sa amin who feel unwell but nandi dito kami sapagkat may trabahong kailangan tapusin at ayaw naman namin na madamay sa aming mga personal circumstances ang Korte at yung inaasahan na taong bayan na makukuha nila mula sa paglilitis na ito. Ang sa amin lang po...

Kung noong mga nakaraang panahon ay may kayang mag-takeover mula sa prosecution para sa kanilang mga kasamahan, I don't see any reason why they cannot do the same today, Your Honor. Thank you.

Senator Judge Sotto, you want to share with us? Your sidebar conversations?

Yes. Indeed, Mr. Presiding Officer, we were discussing it. I took it wrongly earlier. I thought the BIR witness was the one who was sick. I didn't know that it was one of the prosecutors. So, well, again, I leave it up to you. That's a different story as far as I'm concerned.

However difficult it may be, allow the Chair to make the best of the situation and make the most fair ruling and decision I can come up with given the situation. As I was saying earlier, first, we rely on the candor of the Honorable Ridon with respect to the condition of Attorney Erwin. Number two,

Atty.

Sheila, the respondents team, although outnumbered, as you have said, have performed above and beyond and clearly competently in the course of this trial thus far. Third, Hon. Ridon, kindly find out what his condition is and again, whenever he is available within the day as far as practicable. We will call on the BIR witness to proceed. Yes, Senator

Judge Bam Aquino.

Yes, Mr. Presiding Officer, much like our former Senate President, I am clarified that it's not the witness we seek but it's one of the lawyers we seek. So, would it be possible just to, let's begin session at 2 after our, sorry, let's begin the trial at 2. We have session at 1. That gives the prosecution an hour and a half. to prepare. And they can have another lawyer do the direct examination for the BIR witness. I think that would be fair for everybody, Mr. Presiding Officer.

I was about to take up that point, Senator Judge Aquino.

Again, it's already 1022 and we're debating still on this.

For the information of the parties, The Senate will convene as a legislative body at 1 o'clock, instead of reverting to trial after the lunch recess. We shall be resuming trial at around 2.30, 3 because we still have to rearrange the tables. And we'll continue with the trial until about probably 6, so that'll be a total of about 3 hours, 3 and a half hours at best. So, in

accordance with the rule on the inherent powers of the court, I beg the indulgence of the parties.

We will allow the direct examination of the witness. Hopefully, it will only cover mostly preliminary matters and qualifications.

And we will afford if they should finish. Approximately how long is this witness's direct going to be? Do you have an estimate?

Around 3 hours, Your Honor.

So clearly there might even be no cross today at all?

That is a possibility, Your Honor.

Atty. Sheila, the best I can do is allow cross tomorrow and if Atty. Erwin should condition improve to... Bring back the BIR and let the BIR testify even if we are right in the middle of the direct of the forensic expert attorney Cabrera to highlight that the court's priority would still be the BIR. Now on Friday, if attorney Erwin is still not available, the court expects the prosecution to replace him with another lawyer. So, the BIR will be presented on Friday.

Finished or not finished, pass your paper na kayo doon. Is that understood, Honorable Ridon?

We submit, Your Honor.

Again, Atty. Sheila, with your indulgence, we will give you and afford you every possible time to conduct your cross and... Make reservations with respect to this witness's testimony. But I think given the time, we will be adjourning in about an hour or an hour and a half. And then you'll have two and a half hours to go over it, study more, and we will continue with the direct and see how long it goes. If you will, you can do your cross already tomorrow after the BIR. Our priority will still be the BIR. Again, Honorable Ridon, the court's admonition would be the BIR should be presented tomorrow whether or not Attorney Erwin is available. But if he should be available within the afternoon or ready and able to, we will call the BIR in the stead of Attorney Cabrera even in the middle of direct examination this afternoon. Is that clear?

Yes, Your Honor. It is our commitment.

So kindly revert to us after lunch if that is possible. So we will only have hopefully the preliminary matters for this witness so that we can accommodate the suggestion of Senator Judge Migz na mauna yung BIR because I don't know how long the preliminaries will be anyway because you have to qualify. I believe you're presenting Attorney Cabrera as an expert?

Yes, that is correct, Your Honor.

Then you have to, I guess it will take some time to qualify him as well. So ordered.

Your Honor.

Yes, Attorney Sheila.

May the court allow the respondent to just make a formal reaction to the ruling of this court, Your Honor.

Yes, please, Attorney Sheila, you can make up record.

Now, whether this court will reconsider by itself its ruling after it hears our concern about what the... If the first witness that they will present today is really asking the respondent and forgive me for using this term bluntly, To adjust to the situation of the prosecution. Now, I understand the disposition of the court that it probably will aid on how the court will be able to achieve expediency in the proceedings of this case that it will allow first the direct examination, the presentation of that supposed expert. However, Your Honor, I think we all know It's not only cross-examination that forms part of due process and fairness, but it also is the ability of the respondent to meaningfully and intelligently respond to the comment as well as the questions that will be propounded by the counsel or by the examining counsel. Now, if we will be forced to meet that today, despite the fact that it is not the respondent's fault that we are now in this situation, I am sure the court will understand if I will say that this is very unfair. Now, if one of the suggestions made by this court is if the prosecution can see to it that they will present The BIR witness anyway after the direct examination of the prosecutor then I think the more reasonable suggestion would be they can just proceed with the direct examination of the BIR witness and we can even cross examine that BIR witness today. At yun po yung makakapag-contribute. Sa tamang paglatag at tamang paggalaw ng proseso na ito, hindi po yung parang ngayon lang po namin nalaman ito at parang kami po yung mag-a-adjust sa kakulangan ng prosecution ngayong araw. Salamat po.

Upang magamit nang maayos ang panahon ng hukumang ito, una, pinanghahawakan ko yung pagiging opisyal ng Korte ni Kgg. Ridon kaugnay sa kalagayan ni Atty. Erwin na hindi niya magpipresenta yung testigo na BIR. Subalit, kung kakayanin at kung pupwede at available si Atty. Erwin, makarating dito, ipresenta ang BIR kahit sa kalagitnaan ng direct examination ng forensic expert dahil siya naman talaga dapat yung nauna. Subalit, ano man ang mangyari, bumuti man o hindi ang kalagayan ni Atty. Erwin, bukas bago ang cross-examination ng defense, ng respondent, dapat ipresenta nila si Atty. Erwin man o ibang abogado ang BIR. Bago tayo tumuloy sa direct examination or cross-examination man ng forensic expert ng prosecution at may panahon naman dahil may session tayo mamayang hapon baka mamaya preliminary matters lang naman ang maabutan natin ngayong umaga at mamayang hapon ito'y magpapatuloy depende sa kalagayan at kondisyon ng handling lawyer ng BIR.

Wala po bang posibilidad na after

the session of the Senate this afternoon ay either yung abogadong magkipresent, yung prosecutors na magkipresent ay pwede na or isa sa mga prosecutors ay mailahad na yung BIR pa rin this afternoon at napakarahabang oras para mapag-aralan dahil 10.30 na. So, and then, wala po bang posibilidad na ikangay mag-appeal sa inyong ruling na mag-suspend na lang tayo ngayong umaga. At para hindi nga ikangay hindi borrowing the word of Atty. Sheila, it would not look unfair. So, I would like to appeal to the ruling and if possible, Of course, it has a higher precedence. I move to suspend the session for a few minutes so that we can discuss it.

Session is suspended.

For the record, during the sidebar,

ang sabi ko sa kapwa ko, Senator, Judges, huwag nila akong hamuning umuwi ng maaga. Hindi ko sila atrasan.

Hindi... Ako may pinakamahirap na posisyon at pwesto ito. Senator Judge Zubiri, yes. Before the chair states the parliament, and Senator Judge Raffy Tulfo, before the chair states the status of the court. Yes, Senator Judge Zubiri.

Thank you very much, presiding officer. Yung akin lang kasi, yung binangit ko kanina, how do we, there was a ruling already before the Supreme Court that says, Unexplained wealth is considered ill-gotten wealth. But how do you determine unexplained wealth? The best way to determine unexplained wealth is really findings from the BIR. If you paid the proper taxes. Kasi you can always say naman ninyo, Salen, nagkamali ako, hindi ko na-declare yung income ko. Pero that was, how do you say, legally acquired. Especially if you pay, the final acknowledgement of that is the payment to the BIR. Kung sa akin lang personal, napakalaga na pinakita na po yung mga pera sa bangko, yung cash flow. Atin yung tatanong na yan po sa BIR kung sapat po ang binayaran po nila mga buis. Ayan ba ay tamang transaksyon. You can only find that out. Through the BIR. Kaya napakalaga before putting the cart before the horse is really to end this, how do you say, forensics gathering by the prosecution is the BIR. Then after which, whatever financial analyst they want to present is fine. Pero as far as I'm concerned, so that we don't break the chain of thought. The chain of thought that we've had the last few days. The BIR will tie it all together, Your Honor, Mr. President. So I agree with Senator Sotto. Kung pwede, break na muna tayo ngayon. Baka namang kaya sa biogesic yung kanilang abogado. Dalawang biogesic lang na 500. Ayos na. And he can present the witness this afternoon. But what is important is... Ay talaga ilabas din yung BIR muna bago yung conclusion dito sa financial expert. I presume the financial expert will come up with a conclusion or a picture on how this all, put it all together, how it will all end. So yun lamang po, Mr. President. So I support the motion or the request or appeal of the good Senator Sotto.

Senator Judge Erwin Tulfo, what is your pleasure? And then the chair will... Make the corresponding order and the reaction to the bill.

Before you make your ruling, Mr. Presiding Officer, on the request of Senator Tito Sotto, manifestation, I'd just like to ask, tama naman po ang sinasabi ng defense na napakadami ang mga prosecutors po dito. na hindi ba po pwede or get absent yung isa, hindi na po pwede yung iba. Eh lahat naman ito nakikita ko mga magagaling ho ito eh. Tingin ko mga de campanilla itong mga abogado natin sa prosecution. And I think they can handle the job. So ang isa pa may mga kasamahanong tayo dito nagtatanong bakit di ba kaya ng iba na abogado. Mabuti sana ho kung... Ika nga operasyon ito, buhay ng tao na pag operahan mo sa puso ay cardiologist na kailangan mo. Hindi naman siguro dito because there are lawyers in there. They studied, they went to law school. So I believe some of these lawyers can handle that, Mr. Presiding Officer. Pangalawa, kung ganun, isa po naisip namin baka lagi humagamit itong...

Ika nga suspindihin natin dahil hindi sila ready ang kung sino mang kampo ho yan, baka maging president po ito. Na pag absent ho yung abogado, eh magsususpindi tayo. Kailan ho tayo matatapos, Mr. Presiding Officer?

Thank you. Senator Judge Pangilinan is recognized.

We might as well hear from everybody since this might be what we'll be doing before we break for lunch.

Earlier, when I made the manifestation that we proceed with direct, I said to save on the court's time. But it looks like we will be saving less than one hour if we proceed. So I will yield and I share the sentiment at this time of the appeal of our former Senate President.

Thank you, Senator Judge Kiko. The Chair, after conversing again with the Senator Judges, instead of putting the appeal to a vote, will instead yield to the appeal of Senator Judge Sotto. Sans a vote among the Senator Judges. So tulad ng sinabi ko, wag niyo akong hamuning umuwi ng maaga. This is what we will do. We shall call an early lunch. Recess.

May konti po akong handa din kasi magba-birthday ako sa weekend para mas mahaba yung lunch ninyo.

And when we will be having session at 1, we will call session at 1 o'clock, we will most likely be finished by 2.30 or 2 and we shall be resuming session at 2.30 or 3 because we have to rearrange the tables. After which, we will call on the parties again. Kindly tell us, Honorable Ridon, if Attorney Erwin is available or not and if someone else can stand in his stead to present the BIR witness who has been with us for three days, I believe. Ma'am, two pa lang. Kaya pang three days pala. Two pa lang.

If Attorney Erwin is not available and you do not wish to present the witness using another counsel, then we will call it, as I said, wag nyo akong hamunin, an early day for today. And we will hopefully be able to present the BIR witness tomorrow with or without Attorney Erwin as the first witness thereafter Attorney Cabrera and

Your other witnesses thereafter kung aabot. Is that satisfactory to the Honorable Sotto given that we're not voting on the appeal anymore?

I see him giving a thumbs up sign and not raising his hand to speak. So ordered. So, yes, Attorney Sheila?

We thank this court, Your Honor, for considering our...

Predicaments, Your Honor. Thank you.

Nakumbinsi mo, Atty. Sheila, si Sen. Judge Sotto.

Thank you, Sir.

Again, we pause for early lunch. Enjoy lunch. And we shall see each other at 2.30 slash 3 p.m. this afternoon. Trial is in recess.

The Honorable Ridon is recognized. Where are we, Honorable Ridon?

That

was our longest lunch so far. So, where are we?

Your Honor, we are ready to present the BIR witness. Atty. Matib is here.

Atty. What's his first name, sorry?

Erwin.

Atty. Erwin.

Is the BIR witness here as well?

Atty. Erwin, Atty. Kristine, it shall be you.

Yes, Your Honor.

Your apple box is there?

Yes, thank you, Your Honor.

Good for you.

Atty. Erwin is recognized.

Are you, would you like to say something, Honorable Ridon?

Yes, Your Honor. Before yielding to Atty. Matib, the prosecution panel would like to make some statements relating to What the defense had stated in addressing the court this morning.

We did not make statements or comments earlier because it was addressed to the honorable court but we will make a statement today.

Your Honor, wala akong humihingi na mag-adjust po yung depensa. Katulad po kanina ay pinaubaya po namin ang bagay na ito sa kagalang-galang na hukumang ito. At kung paano po nila tatanggapin at pagpapasyahan po ang pakiusap ng prosecution. Nagkaroon po ng paunang pasya. Nagkaroon din po ng panibagong pasya at tumalima po kami sa lahat po ng mga naging pagpapasyah. Kaya naman po sinikap namin na paharapin ang aming handling counsel kahit meron pa rin siyang kaunting sakit hanggang ngayon. For the record, Your Honor.

Again, without anything being further said on the matter, the chair, relying on the candor of the counsels for the prosecution as well as the other party as officers of the court, will rely on the word spoken earlier this morning. Without further discussion on the matter, so that we can proceed and hopefully make use of this afternoon. Would you like to turn it over to Attorney Erwin?

Yes, Your Honor. Thank you.

Attorney Erwin, can you call your... Witness?

Attorney?

Yes, Your Honor. We are calling to the witness stand. Attorney Anne Loraine Garcia-Marquez from the Bureau of Internal Revenue.

Kindly situate Attorney Anne to the witness stand. The clerk is directed to administer the oath to the witness.

Ma'am, kindly raise your right hand. You, Anne Loraine Garcia-Marquez, do swear that the evidence you shall give in the case now pending between the Philippines and Vice President Sara Zimmerman Duterte shall be the truth, the whole truth, and nothing but the truth. So help you God.

Yes, I do.

Attorney, how do you want us to address you? Anne or Lorraine?

Anne po, Your Honor.

Attorney Anne, naunawaan niyo po ba inyong pinanumpaan kaugnay sa pagbibigay niyo ng inyong testimonya sa harap na hukumang ito?

Yes po, Your Honor.

Your witness, oh, prior to that, kindly make your offer, Attorney Erwin, and if you need a break, should it be necessary, just kindly let the court know.

Yes, Your Honor, thank you.

Kindly make your offer.

Your Honor, before we proceed, I'd like to sincerely apologize to the presiding officer and to all the senator judges, as well as to our defense counsel and to our witness who has been waiting. to testify today.

Noted counsel and as the chair said earlier, let nothing further be said on the matter so that we don't I don't want to use the word waste but so that we don't spend time.

Before we proceed with the examination of the witness of the prosecution, Your Honor, the defense would like to tackle some matters.

Of course, ma'am.

First, Your Honor, in participating in the examination of this witness, the defendant is not waiving her right to question the legality of the submission of the tax returns before this honorable court. And second, the respondent requests, Your Honor, that through this honorable court, Your Honor, to direct the prosecution not to flash on screen copies of the tax returns and the relevant summaries for the following reasons.

First, Your Honor, under Section 3, Subparagraph or Paragraph L, Subparagraph 3 of the Data Privacy Act. Tax returns are considered as sensitive personal information and they are considered as privilege and their publication shall be prohibited. And our second ground for the request, Your Honor, is that while the Office of the President through the Acting Secretary Executive Secretary authorized the submission of the tax returns before this honorable impeachment court through his memorandum dated July 29, 2026. Such authorization, Your Honor, does not include the inspection and viewing of the tax returns by the public. In fact, if I can quote the Executive Secretary's Memorandum. It says that you are hereby authorized to allow the inspection of and furnish the Senate Impeachment Court with one original or certified true copy accompanied by electronic copies contained in a USB flash drive including system-generated records. So if we peruse such memorandum from the acting Executive Secretary, Your Honor, the authorization or the Office of the President rather, the authorization is only limited or given to the Senate Impeachment Court to inspection or to inspect or view the tax returns in accordance with Section 71 of the National Internal Revenue Code, Your Honor. It is our position, Your Honor, that it is always better to err in favor of caution, Your Honor. That's why we request that if there are documents, Your Honor, that the Honorable judges need to peruse your honor or summaries or returns. Copies thereof should instead be provided to the honorable senator judges your honor for their reference instead of flashing them on the screen. Of course, there are certain things that we can allow such as provisions of law but when it comes to the income tax returns, VAT returns under summaries your honor, we beg this honorable court not to allow their display on screen your honor for the grounds that were Thank you.

Comment, Attorney Erwin?

Your Honor, this is essentially a motion for reconsideration on a previous ruling of the impeachment court. The impeachment court already ruled that Section 16B of the Data Privacy Act as well as Section 22F of the Implementing Rules and Regulations of the DPA cover The records that we were, that we subpoenaed and which was granted by the Honorable Court. So this is essentially an MR on that ruling, Your Honor. And Your Honor, we should be able to show the tax returns precisely to prove the contents of The same, Your Honor. It would be useless for us to have the records without showing it to the Impeachment Court and to the public, Your Honor.

Quick reply, Your Honor.

Yes, Attorney Kristine.

Your Honor, we're not talking about the subpoena here because clearly the subpoena... Order the submission of these tax returns before the impeachment court. What we are asking the court is the flashing of the tax returns so that they can be viewed by the public. Again, if we peruse the memorandum that was issued by the Office of the President through the Executive Secretary, it is only the honorable impeachment court that was given the authority.

The authority that was given to the CIR was to submit these tax returns in order for the impeachment court to view and examine them, Your Honor. It was not mentioned that it is for the viewing and examination of the public, Your Honor. Respectfully. Thank you.

Counsel, anything else you want to add?

Your Honor, we have redacted certain personal information in the tax returns. We will not be showing addresses or even

Names have nothing to do with respondent or her husband, Your Honor. We'll be showing amounts. We will not be showing even the tax identification number. We were able to redact all these sensitive personal information. So there's nothing for the defense to worry about, Your Honor.

Let's cross the bridge when we get there, counsel. Some attorney Erwin has not yet presented anything as of this moment. Should...

Magandang hapon sa ating lahat.

Ang testimonya ni Atty. Anne Loraine C. Garcia-Marquez ng Bureau of Internal Revenue ay magpapatunay sa mga sumusunod. Una, hindi tugma ang income ni VP Sara at ng kanyang asawa sa kanilang declared net worth. Base sa records ng BIR, 85.4 million ang kanilang kabuuwang net income mula 2007 hanggang 2025.

Hindi nito maipaliwanag ang pagtaas ng net worth na umabot ng 98 million pesos sa pinakahuling SALN ni VP Sara. Pangalawa, nilabag ni VP Sara ang Constitution. Base sa records ng BIR, si VP Sara ay nagpractice ng kanyang profession at nakatanggap ng professional legal fees at iba pang kita. Maliban sa kanyang sahod bilang vicepresidente. Pangatlo, si VP Sara ay may undeclared cash at iba pang assets. Batay sa kanilang audited financial statements, ang mag-asawang VP Sara at Atty. Carpio ay may cash balances na P21M para sa taong 2022.

P28M para sa taong 2023.

15 million pesos para sa taong 2024 at 13 million para sa taong 2025. Pang-apat, patungkol sa Cali88 Foods Corporation, base sa record ng BIR, patuloy na pag-aari ito ng Cali88 ng asawa ni VP Sara na si Atty. Manases Carpio. Sa madaling salita, Ang testigo ay magpapakita ng mga hindi na ideklarang income at iba pang assets, mga pagkakaiba sa pagitan ng tax records at mga SALN, at mga business interests at transaction na nangangailangan ng paliwanag. Sa kabuoan, ang mga ito ay may kaugnayan sa mga paglabag na nabanggit sa Article 2.

That's all for my offer of testimony, Your Honor.

Comment, Atty. Kristine?

Subject to cross-examination, Your Honor.

Noted. Proceed with your direct examination, Atty. Erwin.

Good afternoon, Atty. Anne.

Good afternoon, po.

Kumusta po kayo ngayong araw?

Okay naman po.

So may tubig po dyan. Uminom lang kayo kung kinakailangan. So umpisa na natin ang pagtatanong. Ano ang inyong pangalan at ang inyong current na posisyon o trabaho?

Ako po si Atty. Anne Loraine Garcia-Marquez. Ako po ang Chief of Staff ni Commissioner Charlito Martin R. Mendoza.

At ano pong mga posisyon niyo kung mayroon man sa BIR bago kayo naging Chief of Staff?

Before po ako naging Chief of Staff, nung pumasok po ako sa BIR, ako po ay naging Action Lawyer sa Legal and Legislative Division. Tapos po, ako naman po ay naging Chief of Staff ng Office of the Deputy Commissioner for Legal Group. And then ngayon po, ako naman po ngayon ang Chief of Staff ng Commissioner of Internal Revenue.

At ano ang inyong mga kursong tinapos?

Ako po ay nagtapos ng BS in Business Administration and Accountancy. At I earned my Juris Doctor degree sa Ateneo de Manila University School of Law.

UPBAA kayo?

Tama po.

Ito po ay quota course, tama?

Tama po.

Ano naman ang inyong mga profesyon?

Ako po ay isang certified public accountant and ako rin po ay isang lawyer.

Ano ang inyong work experience bago pumasok sa BIR, kung mayroon man?

Bago po pumasok ng BIR, ako po ay nag-work sa isang audit firm. Tapos after po nun ay nag-work din po ako sa isang law firm and then Nag-in-house counsel din po ako sa isang private company bago po ako pumasok ng BIR.

Thank you. Balikan natin yung position mo bilang Chief of Staff ng Commissioner of Internal Revenue. Anong inyong duties and responsibilities as Chief of Staff?

As Chief of Staff, ako po ay tumutulong sa daily operations ng Office of the Commissioner. And nagre-review din po ako ng mga documents and lahat po nang sinasign ng Commissioner of Internal Revenue. And naka-receive din po ako ng lahat ng mga letters and correspondences for the Commissioner of Internal Revenue.

Bakit kayo nandito ngayon sa impeachment court?

Naka-receive po ako ng subpoena from the Senate Impeachment Court to attend yung trial po for yesterday and today po.

At tama ba na bago nyo natanggap itong sapina na ito, may natanggap din kayong isa pang sapina para mag-submit ng mga documents sa impeachment court?

Tama po.

At ano ang inyong mga sinubmit na documents para maka-comply sa sapina?

Lahat po nung tax records and information na nakalagay sa sapina, yun po yung lahat nung sinubmit po namin sa Senate Impeachment Court.

Kaninong records itong mga ito?

Records po ni Vice President Sara Duterte, her spouse, attorney Manases R. Carpio, and other identified business entities.

Your Honor, we invoke the earlier ruling of the presiding officer that the BIR records are public records which are self-authenticating. These were submitted by the BIR directly to the court and not the parties so there is no doubt as to the chain of custody of these documents and therefore we'll no longer... Have the witness authenticate or identify all these documents.

Comment, Your Honor.

Comment, Attorney Kristine.

Your Honor, there was no ruling that those are considered already as public documents. In fact, by their very nature, the tax returns are considered as private documents. What the... What the impeachment court only ordered was the reproduction of the tax returns before this honorable court, not the conversion of those documents into public records, Your Honor. Thank you.

But these are public documents, Attorney Kristine, are they not? In the custody of a public officer held by the BIR.

How is it converted into a private document? Because of the confidentiality provision in the NRC?

Yes, Your Honor. Actually, by their very nature, they are private documents. That is our position, Your Honor.

The court rules that these are public documents under Section 19, Rule 132 of the Rules and Evidence and without prejudice to the counsel for the respondent presenting controverting evidence as regards the authenticity, due execution, and absence of regularity in the production and or custody of these documents from the BIR.

The court will allow it at this point in time without prejudice during cross for counsel for the respondent to raise this issue either during cross or the presentation of the document should they have controverting proof to question the fact that these are public records and in the ordinary performance of the function and duty of the BIR including attorney Anne.

Would, in the meantime, constitute prima facie evidence of its authenticity. So ordered, so ruled.

We would like to register, Your Honor, our continuing objection.

The continuing objection of Atty. Kristine and the respondent is duly noted. Thank you, ma'am. Atty. Erwin, you may proceed.

Thank you, Your Honor. Atty. Anne, may mga sinubmit kayo ng mga certificates of registration tungkol kina VP Sara at Atty. Carpio. Tama po ba?

Tama po.

Okay, tingnan natin ang Certificate of Registration ni VP Sara. This is Exhibit P-Roman numeral 2-3-2-2-1-BIR.

Your Honor, may we request that our assisting lawyer, Atty. Tricia Sun, be allowed to show the documents to the witness, Your Honor.

Assisting counsel from both parties are given. Continuing authority to approach the witness.

So, batay po dyan sa Certificate of Registration na iyan, anong taxpayer type ni VP Sara?

Based po sa Certificate of Registration issued by the BIR to Vice President Sara Duterte, meron po ditong taxpayer type registered po as professional po.

Okay, puntahan natin yung page 11 ng Certificate of Registration na hawak niyo.

Batay dyan, ano ang nakalagay na primary line of Business ni VP Sara?

Based po sa Certificate of Registration, page 11, ang kanyang primary business ay may line of business na legal activities po.

Ano ang ibig sabihin pag nilagay dyan ng taxpayer na legal activities?

Legal activities meaning ito po yung pag-repractice sa mga legal profession. For example, consultation. Appearances sa court or contract reviews, drafting of contracts and other similar activities ng pagpapractice ng legal profession.

Okay, so makes sense kasi attorney po pala at attorney si VP Sara.

May information ba dyan kung nag-amend si VP Sara ng kanyang line of business?

Based po dito sa Certificate of Registration, ito pa rin po yung line of business niya, although meron din po siyang secondary, primary and secondary.

Okay, thank you. Last October 6, meron kayong sinend na email sa impeachment court. Ano yung sinend nyo na email na ito?

Yung sinend po namin na email nung October 6 po is in response to the letter.

of the House Panel of Prosecution. So nagpapasubmit po sila ng summaries of information that are actually na nasa annual income tax returns po na final ng mga taxpayers.

At nakagawa po kayo ng summaries?

Yes po.

Okay. Saan specifically galing yung mga information na nilagay ninyo sa summaries?

Ito po ay galing din po sa annual income tax returns na finile ng taxpayers sa BIR. Basically, nandun din po siya sa sabina na in-issue ng Senate Impeachment Court.

At sinong mga taxpayer ito?

Your Honor, may I refer to the letter po?

Continuing authority is also given to Attorney Anne to kindly, that she may refer to her notes.

Again, at any time, assisting counsels may approach the witness in order to check or inspect what she is referring to and may make the corresponding observations at any point in time.

While we're in a lull, before you answer, Attorney Anne, while you're looking at it, just making use of the time, we are distributing the requested data by Senator Judges Zubiri and Pangilinan. With respect to Cale88 in regard to the foreign remittances which will include among others the address as requested by Senator Judge Zubiri as well as the dates, banks, and amount received as requested by Senator Judge Pangilinan called by the Clerk of Court from the evidence, pre-marked exhibits rather. that are with the clerk of court. The chair directs the clerk of court to kindly furnish all senator judges as well as both parties with a copy of the summary and or table called by the secretariat or the clerk of court from the pre-marked exhibits on file with the court. You may proceed, Attorney Erwin. Sorry, Attorney Anne, you may answer.

Ito po ay for Vice President Sara Z. Duterte-Carpio and Mr. Manases R. Carpio, Metro City Chow Foods Corporation, City Hall King Chow Foods Corporation, GenCorp Industries Inc., Timesquare Bee Foods Corp., Great Jolly Times Food Corporation, Carpio Lawyers, formerly Carpio and Duterte Lawyers, 888 Bistro, Cale88 Foods Corporation, Madayaw Fisheries Inc., Mati City Ice Plant and Cold Storage Inc., Amianan Shores Inc., Geometry Security and Investigation Agency Inc., Cabletow 88 Shipping and Marine Services Inc., Davao Emerging Taipans Corporation, Davao New Royal Taipan Corporation, Davao Bounty Times Foods Corporation, SGT Fortune Horse Corporation, CYKT Inc., Three Kids Trucking Services Inc., and Zelta Matiem Salon. Salon.

Okay. So, sa madaling salita, Atty. Anne, yung mga information na nasa summaries ninyo ay information mismo na na-provide ng mga taxpayers na nabanggit mo.

Tama po.

Okay. So, diretso na tayo sa inaabangan ng lahat na ito ay ang kabuuan kita nila VP Sara at Atty. Carpio. Your Honor, we ask that the summary be flashed on the screen, the one specifically for Vice President Sara Duterte and Attorney Carpio.

Your Honor, this

is covered by our objection earlier, Your Honor. So, we kindly ask for the ruling of the court.

Chair declares a brief recess just to be able to consult.

Apologies for the

delay. Yes, Senator Judge Pia Cayetano is recognized. What is your pleasure, ma'am?

Thank you. No, I'd just like to get clarity on the objection of the defense. You

may proceed, ma'am.

Thank you, sir. Are you objecting to the public sharing of the document? For now, that is the only objection on the floor, the public display of the document. I think we were giving a printed copy, but the public display.

Correct, Your Honor.

Okay, so that's the issue. I just want to be clear

on...

Apologies.

Were you throwing

the question

at the PO or the counsel? I thought you were going to ask the counsel.

No, it was a question to counsel, but I need the presiding officer to hear the answer. Yes, please. Yeah, that's all.

Kindly, kindly, kindly respond, Attorney Kristine, to the query of Senator Judge Pia.

We confirm, Your Honor.

My question, Your Honor, was simply I just wanted clarity on what was the objection and is it specifically on the public display of the document and they confirmed that that is what it is because I know the presiding office is going to make a ruling so I wanted to be sure we're on the same page. Thank you.

Apologies, Senator Judge Pia. We're still in the middle of it.

No problem.

But did his honor get it? Yes,

the presiding officer got the objection of Attorney Christine. This is the point earlier raised by her as well. And I said, let's cross the bridge when we get there. And we got there

and it was actually already displayed. So that's the problem. Maybe we have to remind counsel and the prosecution and their technical person to wait because this was an issue. Tapos dinisplay ng what? 20 seconds? 30 seconds? So maybe his honor can also caution everyone including the media. That has not been ruled upon yet.

It

needed to be displayed for us to be able to get there. But it was taken down right after. Otherwise, there was nothing for the counsel to object to, Senator Judge Pia. But it was taken down after.

Anyway,

Your Honor,

a comment to Attorney Kristine's objection.

Yes, please. Attorney Erwin.

Your Honor, ang haba na po ng kwento nitong tax records ni Vice President. Ang tagal po nitong nasa loob ng BIR box kung saan saan po napunta ang BIR box. Sa House, sa Senate, binalik po sa BIR. At ngayon, nabuksan na po ang BIR box. Huwag na po nating pigilan ang ebidensya, Your Honor. Ang dami pong taxpayers na nanonood. At inaabangan kung magkano po ba talaga yung kinita ng ating Vice President. For the past days, for the past weeks, we've been showing the assets. We've been showing the net worth of the Vice President, whether declared or undeclared. Equally important po na ipakita kung magkano po yung kanilang kabuuan kita dahil dito natin ibabangga lahat ng kanilang wealth. At yung difference, doon natin malalaman kung meron pong unexplained wealth or ill-gotten wealth. I'm sure ang dami pong interested na taxpayers na malaman kung ang kanila bang mga taxes ay naibulsa. Dahil kung meron pong unexplained wealth, ang ibig sabihin nito, pag hindi naipaliwanag, ito ay ill-gotten wealth, Your Honor. So, we owe it to the public to show as well the income of the vice president and not just the assets your honor

Attorney Kristine.

Yes, quick reply, Your Honor.

I was expecting that.

yes uh we are not preventing the prosecution from presenting as evidence this tax returns your honor what we are asking the court is uh is the prohibition or restraint in public in uh flashing this tax return so that The public may view them. There's no restraint on the presentation of these returns as evidence before this court. Thank you. Your Honor.

Allow the court to make a ruling on the matter. This is also in consultation with our legal and the clerk of court and some senator judges. During the corona impeachment trial where the BIR commissioner herself testified, I believe Commissioner Henares, at that time the Senate had no screens yet. So walang napakitang tax returns or anumang dokumentong pinresenta niya nung siya ay nagtestigo. Subalit, pinayagan din nung mga panahon yun na pumasok ang media at makuna ng camera bawat nagaganap mula sa iba't ibang anggolo ang mga testigo. At nung panahon yun, nang walang objection at wala pa rin kaming nakikitang ruling subject to verification because this is only brought up now,

copies of the actual return were shot by cameras from different media organizations and shown on tv not on the screen without any um objection or contrary ruling emanating from the uh from the um court or any member of the court so um before the court makes a final ruling attorney and Ito po bang table na pinresent kanina na nire-refer po ninyo na sinubmit sa Korte at sa mga partido on

October 6?

Ito po ba, saan po galing ito at sino po ang gumawa nito?

Yan po ay galing po sa annual income tax returns. Ikaw

po ba ang gumawa nitong mga table na ito?

Ako po at yung team po namin sa office of the commissioner.

Ginawa niyo po ito kailan?

Nung na-receive po namin yung letter from the panel of prosecutors, ginawa po namin ito. But it's also included in their previous submission. Mas konti lang po ito.

Summary nga ito eh. Table nga ito eh.

Yes po.

But the point that the presiding officer is driving at, hindi ito kasama sa mga sinumiti sa amin. ng BIR base sa subpoena na iniso namin na binigyan ng pahintulot ng Pangulo na ipakita at dalhin dito. Itong particular na papel na ito, kasama po ba ito doon o hindi?

It's not included, Your Honor, but the...

It's based there, but it's not included there.

It's based there, but the information in that summary were the same information that was submitted before, Your Honor.

Yes, wala namang ibang paggagalingan yun, Attorney Ana, di ba? Pero hindi po siya kasama sa sinumite base sa sabina na in-issue ng Korte at base din sa permisong binigay ng Pangulo. Team nyo na lang po ang gumawa nito.

Would

that be correct?

Tama po, Your Honor.

The Court therefore rules that the summary and table where the information was simply culled from the

Subpoena documents without ruling on the confidentiality or prohibition to show the actual documents will allow at this juncture the showing of the tables and or summaries if any which will be furnished to the cap to the parties and senator judges as well with a reminder to counsel attorney Erwin not to flash any subject to the reminder of Senator Judge Pia not to flash Any of the source documents that may contain information that was originally submitted and part of the submission of the BIR covered by the presidential letter allowing it to be submitted to the impeachment court. Before doing that, kindly ask the permission of the court as the court may make a separate ruling on that matter. So insofar as the tables and summaries are concerned, the court will allow it. without showing, again, the source documents that were subject matter of the subpoena. Yes, Senator Judge Pia.

Mr. Presiding Officer, just again a clarification. You mentioned that this is subject to, this is with the authority of the letter of... The

original document submitted.

Yes, but I mean you specifically made reference to the... authorization given by the president pursuant to the law correct that

is correct um

but does the authorization include the public showing because i don't i don't know i i did not

see that

authorization again

without ruling on that matter given the president or the the president with um commissioner Henares nobody objected and the cameras focused on the actual documents And it was shown on TV, not only on screen, but in this case, both on screen and on TV. So the court is trying to be on the side of caution in that we are not allowing the source document subject matter of the subpoena and the presidential clearance, but simply the summary that the witness said she prepared after, although it is based on those summaries, on those documents.

Because the reason, I'll go back, the reason why I asked the defense what exactly were they objecting to is because my follow-up question would have been, is it acceptable to the defense and to the impeachment court that the questions are asked and the answers are given? without showing the document. And I'm only asking this again pursuant to any Filipino's constitutional right to life, liberty, and property which includes the right to privacy. So I'm just spreading that into the record because it's an issue that will always come up when we have these kind of hearings. I'm just, it's just an opinion that I, it's not even an opinion, it's just an issue that I want us to be aware of. I know, I understand that it's a summary I don't know if that authorization includes the public showing because definitely we are allowed to inspect because that is what that letter requirement under the law states if the president gives the clearance. For the document to be inspected but there is no statement on it to be displayed publicly. So I'm just putting that on record, Mr. President.

And also to enrich the records hopefully for future impeachment courts. This is a summary and a tabulation prepared by the witness.

And not covered as of yet by the presumption and that's why I guess, Attorney Erwin, you qualified the production and how the summary or table was written, correct?

Yes, Your Honor.

And without prejudice to Attorney Kristine, questioning the basis of this if it indeed was based on the documents you were also furnished with from the BIR. If there are any inaccuracies insofar as this table or summary is concerned. You may cross-examine the witness in that regard if it is not accurate and if it is not based on the documents as she claimed to have been submitted by the BIR to this court.

Final comment.

The

respondent would like to register its continuing objection, Your Honor, respectfully on that ruling, Your Honor, on the basis that the right to privacy is defeated in this instance because The summary, in fact, reflects what is in the returns, Your Honor. So, if we are not showing the returns, we are protecting the right to privacy of the respondent. But then again, we are also showing the summary, which shows the entries in the returns. So that, to the mind of the defense, Your Honor, defeats the right to privacy also of the respondent, Your Honor, respectfully.

So noted, counsel. Again, we're not saying that this is covered, but what we are saying is the table and summary is not, not with respect to the submissions as of yet by the BIR actually contained in the former green box and subpoenaed by the court. The continuing objection is noted. Counsel may proceed. Again, limited only to the summary and table presented by the witness and not to the actual BIR records as of yet. If you will be doing that, then kindly pause and announce it before you do so.

Yes sir, we shall comply with that directive. So, Atty. Anne, paano ko ninyo ginawa itong summaries na ito?

Ito po ay in-encode po dun sa mga columns from the annual income tax return po. And then, ito po in-encode ng mga nasa revenue district officers and then it was reviewed by the technical assistants sa Office of the Commissioner including myself po.

So saan po nila kinopia yung mga figures, numbers na nandito sa mga columns ng summaries na ito?

Ito po ay galing sa annual income tax returns filed po sa BIR.

Ilang levels of review po yung nangyari?

Bali dalawa po in total po.

At sino ang nag-finalize ng mga summaries na ito?

Ako po.

Okay. Ngayon.

Puntahan natin itong column ng income net of tax.

Para sa mga nanonood, manonood natin na hindi maalam sa tax or accounting or finance, pakipaliwanag nga kung ano itong ibig sabihin ng income net of tax.

Your Honor.

Attorney

Christine.

May we be clarified if this is Annex A of the submission of the Commissioner of Internal Revenue dated October 6, 2026?

Atty. Erwin?

Yes, Your Honor. What is being shown is Annex A.

Annex A. You have to forgive me too. I cannot decipher nor see it. So this is Annex A?

Yes, Your Honor.

Of the document dated October 6, 2026, submitted to the court on October 6 and furnished to the parties. Correct, Sir?

Yes, Your Honor.

Okay.

This is not yet

marked. Pre-marked.

Yes,

your honor. We will be reserving the marking of these documents later on. Grandly

proceed, sir.

Thank you, your honor.

So ano ko ang ibig sabihin ng column na income net of tax?

Yung income net of tax pertains to lahat ng mga income or kita ng isang tao and then less yung mga deductions or expenses at dineduct na rin po dito yung taxes due ng isang taxpayer. So yun po yung net income after tax.

Okay, thank you. Ngayon, itong Annex A na pinapakita natin, para kaninong taxpayers itong summaries na ito nasa Annex A?

Yung nasa Annex A po, it pertains to the spouses VP Sara Duterte and her spouse, Atty. Manases R. Carpio.

Okay, thank you. So, mula 2007 hanggang 2025, magkano ang lumalabas na total income net of tax ni... VP Sara, at Atty. Carpio.

Hirana, may I refer to my notes po? Maliit po kasing nasa...

Continuing authority, Atty. Anne is given to you to refer to your notes. Assisting counsel may approach also at any time. Continuing authority has been given them in regard to Atty. Anne.

Pakaulit po yung tanong.

So, magkano ang lumalabas na net income, income, net of tax from 2007 hanggang 2025?

And this is for spouses Manases Carpio and Sara Duterte.

Based po dito sa summary, ang total po is 85,343,803.23 pesos po.

Okay, so it's 85,343,803.23 centavos. So pakitignan po yung nasa screen kung tama po ba yung figure.

Tama po.

So ito ang kanilang kabuuan na kinita pagkatapos mabawas ang tax mula 2007 hanggang 2025.

Tama po.

Thank you. Puntahan natin yung isang column dito sa summary na to. Annex A pa rin tayo. May isang column dito ang title ay non-taxable income. At walang mga values na nakalagay. Para saan ho ba itong column na ito?

Ito po yung mga income or kita na hindi po subject to tax.

At bakit po walang amounts ang nakalagay dito sa column?

Based po sa returns na finile po sa BIR, wala pong nakalagay o nakareport na income dito sa specific line item po na ito.

So ang mga non-taxable income ay required pa rin ba na i-report sa annual income tax returns ng mga taxpayer?

Tama po.

Okay, puntahan natin yung last column. Ito ay yung column income subject to final tax. Para saan ho itong column na ito?

Ito po yung mga income na na-subject na to final tax, meaning it was withheld, na-withhold na ng income payer at ito ay na-remit na sa BIR.

Maaari ka bang magbigay ng examples ng itong mga income na subject to final tax?

Ito po yung mga dividends, royalties, winnings, yung mga ganun po.

At bakit walang value itong column na ito? Paraki na attorney Sara Duterte at attorney Carpio.

Based po sa annual income tax return, wala pong nakareport na any amount on this particular line item po.

So kahit pala income na na-subjectify ng tax, kailangan pa rin ilagay yung information ng income na to sa annual income tax return ng taxpayer. Tama po ba?

Tama po.

Part ng reconciling item.

Tama po.

Okay, maraming salamat. So, Your Honors, we respectfully manifest that the total combined income after taxes of VP Sara and Atty. Carpio for the years 2007 to 2025 amounts to 85,343,803.23 pesos. However, their declared net worth In respondents, 2025 SALN is 98,656,131 pesos and 20 centavos. So dito pa lang po, may gap na, may difference.

Atty. Kristine Kindly avoid testifying for the witness, Attorney Erwin. I think you have a witness. You'll be calling a witness. It'll be testifying to that.

If I get the definition of forensic analysis correctly. But kindly avoid that insofar as this witness is concerned. Similarly, a similar ruling was made by the Chair in regard to the Honorable Suan's direct examination referring to SALNs in relation to insurance. officials.

Your Honor, we would like to move to strike the statement with regard to the SALN of the Vice President.

He did not. Were you able to mention the amount?

Yes, he was.

Sorry. I did. However, Your Honor, I just did it to connect it with the SALN, Your Honor, considering that this was already submitted as evidence, Your Honor. But nonetheless, I will comply with the directive, Your Honor.

We will let it remain in the record for as long as you don't do it again. If you do, then we will strike that again and strike this one too, Attorney Erwin.

Yes, Your Honor. We shall comply.

Please proceed.

Okay. Sige. Puntahan naman natin ang kanilang mga libro. And for the next set of questions, Your Honor, I will be asking about audited financial statements. These are not the same as tax returns, Your Honor. So may we ask for approval for us to...

Comment,

Your Honor.

Attorney Kristine.

These financial statements were submitted together with the income tax returns of the spouses, Your Honor. And these financial statements were provided to this honorable court pursuant to the subpoena of this court, Your Honor, and covered also by the memorandum of the President authorizing the reproduction or production of these returns before this court. Hence, we are adopting the same objection, Your Honor, we have made earlier.

This is not part of the table of attorney Anne. Attorney Erwin?

Not part, Your Honor.

Can you kindly try to find another way then? You can ask the question without flashing it on the screen. I think that's the only objection of attorney Christine. You can ask the question based on that, based on the document being shown to the witness without flashing it on the screen. or you can simply use the table and or summary of Attorney Anne.

Your Honor, I will be showing very basic information in notes to financial statements about certain accounts, Your Honor, and not income.

Again, Attorney Erwin, we're not preventing you from asking the questions. The objection pertains to flashing it on the screen only. So you may continue to ask the question. Confront the witness with it. Let the witness read it if you want to. The objection of Attorney Kristine is with respect to flashing the documents covered by the subpoena on the screen. So you can still get the information you want and or need by asking the witness the proper questions. Kindly proceed, Attorney Erwin, accordingly.

Thank you, Your Honor. We shall comply. In any case, Your Honor, considering that we are not allowed to flash figures, may we ask that the... Are these copies of the documents be distributed to the Senators, Your Honor?

Yes, that is part of the exhibits, pre-marked exhibits, and it will be so ordered. As you go along, kindly identify the marking so that we can get it, and the Clerk of Court can furnish the Senator judges with a copy.

Thank you, Your Honor.

By way of precedent, this was done when the former BIR Commissioner, Kim Henares, testified before the Impeachment Court in the impeachment of the former Chief Justice. Again, because we didn't have any screens, we didn't have a similar complication. Kindly proceed, Sir.

Thank you, Your Honor. Okay. Itong mga audited financial statements, kasama to sa mga sinubmit niyo sa Impeachment Court. So, para sa benefit ng mga manonood na hindi maalam sa accounting at finance,

Pakidefine nga po ano ba ang audited financial statements.

Audited financial statements, ito po yung mga financial statements that were verified by an independent certified public accountant stating that the financial statements were presented fairly and in accordance with the Philippine financial reporting standards.

Tignan natin yung 2023 audited financial statements ni VP Sara at Atty. Carpio. And we'd like the witness to be handed exhibit P-R2-3-2-4-16

-BIR. Please go to page 20. Exhibit na yan.

And particularly, this is for note or on

cash.

Continuing authority and directive is given to the Clerk of Court. to kindly immediately reproduce the identified exhibit of attorney Erwin so that the same can be furnished to the senator judges to afford them enough time to keep abreast and be able to make their interjections at a later time.

Magkano ang naka-report na cash on hand and in banks as of December 31, 2022?

Based po dito sa audited financial statements filed with the BIR, as of December 31, 2022, meron pong cash on hand and in banks na P21,234,980.

Magkano naman ang balance ng cash on hand and in banks as of December 31, 2023?

As of December 31, 2023, meron pong cash on hand and in banks na Php 28,971,725.

Thank you. Tignan naman natin ang 2025 audited financial statements and this is exhibit P-Roman numeral 2-3-2-4-18. Dash, BIR Diretso na po kayo sa page 21 which is still on note 4 pertaining to cash.

Ando na po ba kayo?

Yes po.

So tama ba na comparative information pa rin yan for the years 2024 and 2025?

Tama po.

Magkano ang nireport ng cash on hand and in banks as of December 31, 2024?

Based po dito sa audited financial statement na submit po sa BIR, as of December 31, 2024, meron pong cash on hand and in banks na 15,525,209 pesos po.

At magkano naman ang cash on hand and in banks as of December 31, 2025?

As of December 31, 2025, meron pong cash on hand and in banks na 13,000,000

804,540 pesos po.

Bilang isang accountant, ang account ba na cash ay pwedeng ihalo sa other assets?

Dito po kapag sa financial statement, may separate line item po yung cash.

How about sa SALN? Kayo po ay nag-fill out ng inyong SALN.

Objection.

Ang cash ba ay pwedeng... I'm not yet done, Your Honor.

Kindly allow Atty. Erwin to finish the question.

Thank you, Your Honor. So, pag kayo ba ay nag-fill out ng inyong SALN, pag sinasubmit niyo ito, Bilang government official, ang cash ba ay pwede mong i-report sa other assets?

Before the witness answers, Your Honor.

Yes,

please.

Attorney Kristine.

Leading question, Your Honor, and asking for an opinion. The witness is not being offered as an expert witness on the SALN, Your Honor.

Your question, Attorney Erwin, is if it can be included in the impersonal property?

can be reported as other assets, personal property.

The witness will not be competent to answer the same. The objection is sustained. Move on, counsel. I'm sure you still have a lot more to get from this witness.

Yes, your honor.

So, okay.

Ngayon, pag-usapan naman natin yung iba't-ibang mga kita ni VP Sara. Puntahan natin yung 2025 audited financial statements. Hawak nyo pa rin ba yun? Yung 2025 audited FS?

Opo.

Puntahan muna yung Note 11 on revenue. This is page 24 of that exhibit.

Ando na po kayo?

Yes po.

Based dyan sa nakikita nyo, ano ang mga iba't ibang income ni VP Sara?

Para sa 2025 muna.

Based po dito sa 2025 audited financial statements, meron pong nakalagay na other income and meron din pong compensation income.

Magkano ang nireport na other income ni VP Sara for 2025?

Ang nireport po na other income ay 1,082,800 pesos po.

At for the year 2020, comparative information din ba yan for 2025 and 2024?

Tama po.

So, magkano naman ang other income ni VP Sara for the year 2024?

As of December 31, 2024, may other income po na 1,058,021 pesos po.

At ito ay iba pa sa kanyang compensation income na nakareport dyan. Tama po ba?

Tama po.

With the permission of Attorney Erwin, Ma'am, AFS po ito?

Audited financial statements po.

Ma'am, naka-attach sa ITR?

Na-submit po ng taxpayer as an attachment dun sa kanyang annual income tax return po.

Hindi ko po kabisado pero kailan po nagsasubmit ng AFS ang individual taxpayer sa kanyang ITR?

Based on the revenue issuance po namin ay 15 days after the filing po ng kanyang income tax return.

Hindi po, lahat ng may ITR kailangan mag-submit ng AFS?

Lahat po ay dapat mag-required ng financial statements. But for those taxpayers po na may gross sales, annual gross sales na more than 3 million, dapat po ay audited financial statements. Opo.

Pag below 3 million, hindi kailangan audited?

Yes po.

Pag purely compensation income, hindi na po kailangan ng AFS?

Hindi na po.

Okay. So ito po, joint submission ng mag-asawa noong 2025.

Tama po.

Gayun din po yung mga nakaraang taon, joint...

Joint return ng mag-asawa at joint AFS.

Tama po.

Okay. Your witness, Atty. Erwin.

Your Honor, before we proceed, may we suggest that our slides be distributed so that the Honorable Senator judges can follow your orders?

Yes, you have copies? That makes it easier for us.

We can have multiple copies printed, reproduced.

Can you do it or do you want us to do it for you?

Do you have a photocopying machine in the prosecutor's room? Perhaps. If not, then kindly coordinate with the clerk of court. We'll help you reproduce it. But not only the senator judges but also opposing counsel so they can catch up too. Given that we're not flashing it on the screen so they can catch up with where you are.

Yes, sir.

You may do so. Kindly distribute the copies to the senator judges through the clerk of court. through the OSAA and or the Clerk of Court.

According to the Clerk of Court, Senator Judge Lacson, it's a PDF file kaya malabo pinrint galing sa USB.

Kaya medyo malabo. But we'll try our best. We'll try to adjust the toner, perhaps. You may continue, Attorney Erwin.

Thank you, Your Honor. So nakalagay dyan na may other income bukod sa compensation.

Sa pagkakaalam mo, anong klaseng other income yan?

Objection.

What is the objection, Atty. Kuching?

Witness will be incompetent to answer that question, Your Honor. Sa palagay mo, anong klaseng income po yan?

If the witness knows, based on the document that she has, if she doesn't, she can also reply accordingly. The objection is overruled. Witness may answer. Atty. Ann, kindly pause a bit para po mabigyan ng pagkakataon niyo mga kabilang partido. Alam niyo naman po yan na mag-object. At mag-rule muna ang chair bago po kayo sumagat. But you may answer this question.

If you know.

Based po dito sa audited financial statement, wala pong naka-indicate kung ano po yung source ng other income. But kung pagbabasihan po natin yung certificate of registration niya, then we can state na this, since ito po yung registered, ang registered activity po niya ay Practice of profession, the legal profession, which is legal activities as stated earlier. Then, sa mata po ng BIR, this other income pertains to that practice of law profession, Your Honor.

Your Honor.

Attorney Grissin.

Then that would be a conclusion of fact, Your Honor. It doesn't say here the nature of the income and the witness is just inferring or...

It's just inferring from the registration documents of the vice president in saying that this is an income from the practice of her profession.

Duly noted, Atty. Kristine, that is the answer of the witness. She was not qualified as an expert, so therefore it does not bind the court nor the senator-judges. Proceed, kindly proceed, Atty. Erwin.

Thank you, Your Honor.

Ngayon, may mga...

BIR Forms 2316 na naka-attach sa mga tax returns ni VP Sara. So para sa mga manonood natin na hindi alam kung ano ba itong BIR 2316 form, pakipaliwanag ano nga po ba ito.

Ang BIR Form 2316 po ay ito po yung certificate na ini-issue ng isang employer sa isang employee po. So dito naka-state kung magkano yung income na binigay ng isang employer sa isang employee at magkano yung taxes na winithold ng employer na ito sa BIR po.

Okay, so ito po ay para lamang sa mga empleyado na sumasakop.

Ngayon, may isang 2316 form, BIR form 2316 na naka-attach sa 2023, income tax return ni Vice President Sara Duterte. And may we show to the witness exhibit P-R2-3-2-4-16.

BIR form 2316.

2316 yan. Okay. Pakitignan ano ang lumalabas sa line number 13.

Dalawa po yung BIR form 2316. Alin po doon?

Yung exhibit P-

2-3-2-4-16, page 5.

Anong particular line item?

Line number 13. Ano yung information dyan sa line na yan?

Sa line number 13 po, based dito sa BIR form 2316, ang employer's name po ay City Government of Davao.

At pirmado ba yung 2316 form na yan?

Yes po, pirmado po.

Sino ang mga lumalabas na nag-sign ang form na yan?

ang City Accountant ng City Government of Davao, Ms. Vingeline A. Bahan at ang employee po ay si VP Sara Duterte po.

Ano ang ibig sabihin na merong 2316 form na yan na pinirmahan ni VP Sara?

Ang ibig sabihin po ay naka-receive po si VP Sara Duterte ng compensation income from the city government of Davao ng taxable year or ng taong 2023 po.

Okay, so ibig sabihin si VP Sara mismo ang nag-confirm by signing that na tumanggap siya ng sweldo mula sa Davao City noong 2023?

Tama po, since it is signed po. It was signed.

Okay, maraming salamat.

Bilang abogado, ang bise presidente ba ay pwedeng mag-practice ng kanyang profession at tumanggap ng professional fees at iba pang kita bukod sa kanyang sahod bilang vice president.

Objection.

Competence, Your Honor.

Move on, counsel. Move on. You've made your point.

Well, in that case, Your Honor, we'd like to flash on the screen Section 13, Article 7 of the 1987 Constitution and we move that the impeachment court...

You may do so.

Take judicial notice of this provision.

If you take judicial notice of it, counsel, there will be no need to flash. Would you rather flash it and ask the witness a question? Then perhaps you can do it that way.

Yes, Your Honor. I'll flash it and ask the question about this provision.

If she's familiar with it and if she knows.

Yes, Governor. Thank you. Attorney Anne, nababasa niyo ba yung naka-flash sa screen?

Yes, po. Medyo malit na.

Ano ang pagkakaintindi niyo sa section 13 na iyan? First paragraph.

Objection.

Your Honor, asking for the opinion of a witness. Atty.

Anne, can you, if I may, Atty. Anne, nababasa niyo po?

Yes po.

Can you kindly read what it states?

Section 13, Article 7, 1987 Constitution. The President, Vice President, the members of the Cabinet, and their deputies or assistants shall not, unless otherwise provided in this Constitution, hold any other office or employment during their tenure. They shall not, during said tenure, 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. They shall strictly avoid conflict of interest in the conduct of their office.

Thank you, Atty. Ann. Forgive me for the long read. Move on, counsel. You've made your point.

Your Honor, we also request that Section 6 of Article 7 of the Constitution be flashed on the screen.

Ikaw naman ang magpabasa kay Atty. Anne. Huwag na ako.

Yes, Your

Honor.

Okay. Napapasa niyo po ba? Nakikita niyo yung Section 6?

Yes, po.

Pakibasa naman, Atty. Anne.

Article 7, 1987 Constitution, Section 6, the President shall have an official residence, the salaries of the President and Vice-President shall be determined by law, and shall not be decreased during their tenure. No increase in said compensation shall take effect until after the expiration of the term of the incumbent during which such increase was approved. They shall not receive during their tenure any other emolument from the government or any other source.

Okay, so based dyan, bawal ang ibang kita ng vice president, tama ba?

Objection. Objection.

Move on, counsel.

Okay, pag ang isang income ay natanggap at ipinagbabawal pala ito, ano ang treatment ng BIR? Ito pa rin ba ay taxable?

Objection before the witness answers, Your Honor.

Yes, please.

What's the objection, Atty. Christine?

Asking for an opinion also.

If she knows, counsel, I would have to overrule the objection.

Thank you, Your Honor.

If she knows, Atty. Anne, I would also like to hear the answer. Are you in a position to determine if an income is legal or illegal?

Yes, po. Based po sa tax code, all income Derived from whatever source, so ibig sabihin lawful or unlawful or taxable.

Both lawful and unlawful?

Yes, yes, your honor.

Taxable?

Yes, your honor.

Are you in a position to determine if income is lawful or unlawful?

During audit, your honor. The revenue officers are examining the books and all the documents to determine whether...

If there is no audit, you do not look beyond what is filed.

Yes, your honor. We have to issue a letter of authority to conduct audit to determine whether or not proper taxes are paid.

Or if the income is legal or illegal.

Yes, your honor.

In this case, did you issue a letter of authority against either the vice president or her spouse?

Yes, your honor.

You did?

Yes, po.

When?

If I can refer to my notes, po.

Yes, you may.

Just so that we have basis if at all for you to answer questions pertaining to that.

But your honor, if I may po.

Yes, ma'am.

We can only state whether or not may naishong LOA.

Not the details.

But the details po, confidential po ito so I cannot disclose it in this court.

And this is not part of the subpoena documents?

Yes, sir. Yes, your honor.

Okay. Let's leave it at that. Attorney Erwin, your witness.

Atty. Anne, sabi niyo ko, kahit na illegal nakita, taxable.

Halimbawa ko, ang public funds like confidential funds na unliquidated at binulsa, ito po ba ay taxable din?

Objection, Your Honor.

What's the ground, Attorney Kristine?

Speculative.

Kindly reform, Atty. Erwin. You can get to where you want to get.

Anyway, Your Honor, I'll just move on to another point. Thank you.

Okay. Puntahan naman natin nung mayor pa si Vice President. Tignan natin ang kanyang finial na income tax return for 2021. And this is Exhibit P-R2-3-2-4-14. Kasama na rin ng audited financial statements ni Atty. Sara at Atty. Carpio.

So nasa...

Your Honor.

Before the counsel ask questions, we would like to remind the counsel that this is not part of the covered period for the impeachable offense and the showing of the 2021 ITR is only for the purpose of showing the baseline as ruled by this court.

That is correct. This is not being considered by the court as an additional charge or article of impeachment against the Vice President since she was not yet an impeachable officer at that time. This is only for baseline and or pattern. Duly noted, counsel. Kindly proceed, Atty. Erwin.

Thank you, Your Honor. So, based dyan sa income tax return, ilang uri ng income ang natanggap? O, ni-report ni VP Sara. sa kanyang income tax return for the year 2021.

Based po dito sa annual income tax return for taxable year 2021, meron

po ditong compensation at meron din pong under sales, revenues, receipts, or fees. So dalawa pong klase ng income po.

Pakisabi ho mag... Magkano yung amount ng compensation income ni VP Sara?

For taxable year 2021, may gross compensation income po na 2,361,252 pesos po.

At magkano naman ang kanyang non-compensation income or sales slash receipts slash fees?

Based po dito sa BIR records, it is 4,650,000. thousand pesos po.

Anong klaseng sales slash receipts slash fees itong 4,650,000?

Wala rin pong naka-indicate kung ano po yung breakdown but considering na yung base sa kanyang certificate of registration as mentioned earlier ay nagpa-practice po siya ng kanyang legal profession then sa mata ng BIR ay ang income niya ay From the practice of our profession po.

So ano ko ang mas malaki? Ang kanyang compensation income o ang kanyang income from practice of profession?

Based po dito sa BI records, mas malaki po yung sa practice of profession. Or yung nakalagay sa sales, revenues, receipts, fees.

So mas malaki pa yung sideline ni VP Sara sa practice of profession kesa sa kanyang compensation income as the mayor of Davao City.

We believe that the term practice of profession was not stated in the IPR, Your Honor. May we move to strike that statement because what was stated only was sales revenues. They're implying that this came from practice of profession, Your Honor.

Your Honor, the witness stated her basis and it is based on the certificate of registration of the Vice President since she registered as a professional and in her primary line of business, she declared legal activities, Your Honor.

Your Honor, quick reply. Then we have to be faithful with what the document says. It says sales revenues. It did not say... Practice of profession or service fees.

Atty. Anne, kindly clarify. You heard them arguing. Kindly clarify. Does the document specifically state that referred to practice of profession or what was that, Atty. Kristine?

Sales revenues, Your Honor.

Based

po dito sa annual income tax return, ang nakalagay po ay sales revenues, receipts, fees. po yung nakalagay. May

naalala akong binanggit nyo a few minutes back na profession. Anong kinalaman nun dito sa sales revenue na binabanggit nyo? Is that the same?

Based po kasi sa audited FS, wala pong nakalagay na nakalagay lang po revenue. So ang tanong po kasi is Sa ano ba itong revenue na ito? And then, based sa certificate of registration, ang registration po niya ay professional, then legal activities. Then sa mata po ng BIR, since she is registered as a professional na may legal activities, then yung income or revenue in the annual income tax return should have been derived from there. Doon lang po ako nagagawa. But

you're deriving it and that is not found in the document?

Correct. Yan po yung sinasabi ko po, Your Honor, na ang nakalagay po dito, sales, revenues, receipts, fees.

Wala rin po nakalagay sa audited financial statement since nakalagay lang po revenues. But since yung registration niya, dun lang po ka nanggagaling, Your Honor.

And what you're stating is that's how the BIR views that declaration?

Yes, Your Honor, since yung... The taxpayer should register all his or her business. Nakalagay din po yung type kung anong business ito. So kapag nag-audit, then all the revenues ang samatan ng BIR, it should have been derived from that source po. Unless

kung

may additional income po, dapat po register.

Atty. Kristine?

Your Honor, then in that case, we should stick with what the document states in order not to mislead the public, Your Honor. We should not infer or make conclusions based on the document. Unless

the question, Atty. Erwin, clearly asks for the inference of Atty. Anne as the BIR representative who is competent enough to testify with respect to this.

I'll allow it for the meantime. For this one, Attorney Christine, but I thought you were going to object to the word sideline. I will remove the word sideline instead.

Thank you, Your Honor.

Yes, Senator Judge Lacson.

Just a quick, just for clarification, this was in 2021, no?

Yes, po.

Wala naman argument eh kasi hindi naman bawal mag-practice ng profession. Hindi pa naman siya presidente. Vice President.

No,

but not Vice President.

I don't think so. Ang Constitution, President, Vice President lang eh.

If I may, Your Honor.

If I may also, Your Honor.

Who wants to go first?

Your Honor.

I think, Atty. Kristine, you should let Atty. Erwin go first. Yes, Atty. Erwin?

Your Honor, we are going to that, Your Honor, about the prohibition on mayors, Your Honor. There is a prohibition on the practice of profession for mayors.

But, counsel, Assuming that there is a prohibition, it's not covered by the articles of impeachment.

Yes, Your Honor, that's true. But what we are trying to establish here is that there's a pattern, there's a habit of violating laws which prohibit her from practicing her profession.

So many years she's been doing it. And she carried it towards the vice president.

I've heard enough, Atty. Erwin. Yes, Atty. Christine?

Insofar as the defense is concerned, you would just like to stick to what the document says, Your Honor. To fully reflect its spirit. Your

Honor, we should be allowed to clarify, Your Honor, considering that the BIR witness can say things beyond what the document says.

Yes, Atty. Erwin, I understand that. However, first, Kindly go to the covered period already as soon as you can. We get the point after you've explained it. Number two, kindly ask poignant questions of the witness. If you are asking her what the document states, then ask that particular question. If you are asking her for an inference with respect to how the BIR considers such a declaration in the document, then ask so specifically as well. And the court, similar to this one, will allow it. But you cannot ask the witness a question and the witness will automatically answer based on her inference only and not found in the document itself. So, sorry, we have to go through the step-by-step process for it to be clearer. Move on, counsel.

Okay, yes, Your Honor, I'll move on. Pakitignan niyong audited financial statements for 2021, specifically

Note 1.

Pakibasa nga yung first sentence ng Note 1

-General.

Based on the audited financial statements for taxable year 2021, Note 1-General, Atty. Manases R. Carpio and Mayor of Davao City, Hon. Sara Duterte Carpio are lawyers by profession.

How about yung second part?

The business is located along Paseo de Rojas Commercial Complex, Rojas Avenue, Davao City.

So based dyan meron silang business for the year 2021?

Yes po nakalagay the business is located along Paseo de Rojas.

At ano naman ang kinalaman niyang information na yan sa Note 1 doon sa report na other income for 2021?

Dito po sa Note 1 nakalagay they are lawyers by profession.

in line with their certificate of registration.

And that's for 2021?

Tama po, for 2021.

Ngayon, puntahan natin yung mga income tax returns nila para sa 2019, 2018, and 2017.

2019, 2018, 2017.

For 2019, this is Exhibit P-2-3-2-4-12-BIR. For 2018, this is P-2-3-2-4-11-BIR. For 2017, this is Exhibit P-2-3-2-4-10-BIR.

Magkano yung mga nireport dyan na sales slash revenues slash receipts slash fees ni VP Sara sa kanyang income tax returns para sa mga taong iyan?

For

taxable year 2017 po based sa annual income tax return,

meron pong Nakalagay na net sales revenues receipts fees na 3,188,776 po.

Okay, thank you. Para sa susunod na taon?

Sa 2018 naman po, taxable year 2018, meron pong nakadeclare na sales revenues receipts fees na 1,876,417 pesos po.

And for 2019, magkano ang sales slash revenue slash receipts slash fees?

For the taxable year 2019, may sales revenues receipts fees po na 4,051,000 pesos po.

And yung mga binasa mong amounts na yan ay in addition pa sa kanyang compensation income na nandyan sa mga ITR na yan, tama ba?

Tama po.

So bukod sa kanyang compensation, nakatanggap siya ng mga nasabi mong amounts na sales slash revenues slash receipts slash fees.

Tama po.

Your Honor, we'd like to flash on the screen section 90A of the local government code.

Please proceed.

Section 90 of the local government code.

The tech is directed to kindly flash the requested document. What is the holdup?

Your Honor, I'll just read the section for

everyone's information.

Do you have a guide there? There you go.

I'll just... There you go.

Okay.

Kindly blow it up a bit.

Atty. Anne, nababasa mo ba yung Section 90A?

Pakibasa for the record.

Section 90, Practice of Profession, Letter A. All governors, city and municipal mayors are prohibited from practicing their profession or engaging in any occupation other than The exercise of their functions as local chief executives.

Okay, so sinasabi dito na bawal magpractice ng profession at occupation ang mga mayor.

Your Honor, please, I have to cut the counsel.

Yes, Atty. Gussin.

Can the counsel be reminded not to interpret what is in the law, Your Honor?

Well, he is not yet finished asking. Do you have a question at the end of that, Atty. Erwin?

Yes, Your Honor, I have a question.

Let's wait for the question.

Atty. Kristine... kindly finish your question, Atty. Erwin.

Thank you, Your Honor. So tama po ba? Bawal si Vice President na mag-practice ng kanyang profession at iba pang occupation. Abang siya

ay Mayor ng Davao City. Considering that the parties earlier stipulated that the Vice President was the Mayor of Davao City for the years, 2017, 2018, 2019, 2020 and 2021.

Your Honor, before the witness...

The same years where she reported other revenues in the form of sales, revenues, receipts, fees on top of her compensation income.

Incompetent, Your Honor.

I'd overrule at this time, Atty. Kristine. If you know only, Atty. Anne, again, because you're

a lawyer, if you know, you may answer. If you don't, you may say so as well.

Based po dito sa law na naka-flash sa screen, it appears po na bawal po. Based po dito sa naka-flash po sa screen.

Move on, counsel.

Thank you, Your Honor. Okay. I'm nearing the end of my questions, Your Honor. So, pag-usapan natin ang trending na kumpanyang Cale88 Foods Corporation. Balita-balita kasi na nabenta na daw ito.

Your Honor.

Yes, Attorney Kristine.

May we move to strike the word trending and the side comments of the counsel na balita ko nabenta na daw. I don't know if these are all related to the question that he will propound to the witness.

So, strict enough. Atty. Erwin, you know better. Move on, counsel.

Yes, Your Honor.

Certificate Authorizing Registration in connection with the Cale88 Shares of Stock. Meron po ba kayo ng mga dokumentong ito?

Meron po, Your Honor.

And may we be allowed to get a copy of the document, Your Honor? Ilang kopya ko yung dala ninyo?

Meron po kaming apat pero yung isa po ay file copy po namin. So tatlo lang po yung pwede naming... Ibigay. But we already submitted a copy po sa Clerk of Impeachment Court last October 7, 2026 po. Kahapon.

May we be allowed, Your Honor, to get a copy of the document produced by the witness?

Your Honor.

Attorney Kristine?

We don't have a copy of those mentioned by the witness, Your Honor.

Well, neither does the counsel for the Prosecutor's Counsel.

Ma'am, Atty. Anne, can

you kindly submit that document to the...

Your Honor, naparesipo pala namin sa Clerk of Court kahapon.

Sorry, Your Honor, I was pertaining pala to the table summaries, Your Honor. I'm sorry.

We got that already. So what document are you referring to? That counsel for the prosecutors was asking a copy of?

The certification po, subject of the subpoena that we received po from the Senate Impeachment Court.

Certification?

Regarding

the

eCARs po.

Wasn't that part of the document subpoenaed by the court?

Yes po.

Atty. Erwin, what document are you asking for?

We don't have a copy yet of the certifications I was asking.

Is that part of the documents subpoenaed by the court?

Yes, Your Honor, but to be produced when she testifies, Your Honor. It

wasn't given

to us in advance, Your Honor.

Okay, Atty. Anne?

Wait lang.

Your Honor, my colleague just...

Okay. Move on to another point, Atty. Erwin, if you may, unless it's a prerequisite to your next question. But you can go back to this point if you have other points. Unless this is your last point already, then we have to wait.

Better if you wait, Your Honor. Okay.

In

the

meantime, we have reproduced the exhibits of the counsel for the panel of prosecutors. We will be distributing it to the senator judges.

However, in the spirit of fairness, because it includes everything, including the ones they are yet to present, we'll furnish the counsel for respondents as soon as the direct is over. Because it would appear as if you would have advanced copy of his or advanced preview of his direct. But we'll furnish the counsel for respondents as soon as. The direct is over for your reference during your cross, Atty. Kristine.

Thank you, Your Honor.

So that your assisting counsels may check on it and look at it.

Senator Judge Riza, were you seeking recognition? Apologies.

Are you already on your last point on the corporation, Atty. Aaron?

About Cale88, Your Honor. Yes. That's just my point for this company, Your Honor.

Chair declares

a brief recess.

The Clerk of Court is instructed

to furnish the copy of the certification to both parties, not only to the witness.

The clerk is directed to give a copy to the parties. You have a copy already, Atty. Anne?

Yes, your honor.

Do you have one copy and we gave you another copy?

Yes, your honor.

Your honor, I'll just ask her to read. Then

give the extra copy to the counsel for the respondent.

Well, apparently, the parties were furnished by email of this document. Pero yung nakarang email ng BIR, mali yung email ng respondent eh.

Apologies, Your Honor. But we, na-recall naman po yung email.

Napadala rin ulit. Yeah, I know. Afterwards.

Tapos

non

-existent naman po yung email.

Nag

-bounce back lang.

Yes, Your Honor.

Okay.

We're sorry po.

It's okay, Atty. Anne. It's not your fault. Atty. Erwin, please proceed.

Pwede mo bang basahin na lang yung sinasabi sa certification na nabanggit mo?

And this is with regard to electronics.

Certificate authorizing registration para sa shares ng Cali88 Foods Corporation.

Based po sa certification issued by the Bureau of Internal Revenue, this is to certify that based on the Bureau of Internal Revenue database, no records arising from or in connection with any transfer, sale, disposition, or other conveyance of shares of stock of Cali88 Foods Corporation owned by Manases R. Carpio. In relation thereto, no documents or records were found evidencing the payment, assessment, or settlement of any applicable taxes, fees, or other charges arising from or in connection with such transfer or disposition. This certification is issued in compliance with the subpoena duces tecum, case number 004-2026, issued by the Senate Presiding Officer, Hon. Francis Chiz G. Escudero, on October 1, 2026.

Para sa mga hindi nakakaalam, pakipaliwanag ano ba ang Electronic Certificate Authorizing Registration o eCAR?

Ang eCAR po or Electronic Certificate Authorizing Registration na isang document na ini-issue ng BIR na nag-certify na ito po ay ang lahat ng mga taxes relating to the transfer of any property are paid po.

At ano naman ang papel nito o kahalagahan? Pagdating sa paglipat o pag-transfer ng shares of stock sa corporate records o books?

Meron po kaming revenue issuance na nagsasabi na in case of any transfer or disposition ng kahit anong shares of stock that are not traded in stock exchange, there's a necessity to secure, dapat kumuha ng ECAR from the Bureau of Internal Revenue. At bago rin po itong transfer na ito, Ito ay ma-record sa books ng isang corporation, then kailangan pong bayad lahat po ng mga taxes. So the secretary of the corporation has the duty to check whether or not may na-file na eCAR or to record it. And pag hindi bayad ang taxes, such secretary or kung sino man yung agent dun sa stock transfer books nila, should report the same to the Bureau of Internal Revenue.

At ano ang effect kung walang eCAR? Ano ang effect sa transfer ng shares of stock?

Based po sa revenue issuance po namin, dapat po ay hindi po siya na-record dun sa books ng company kapag walang eCAR.

Okay, so kailangan ng eCAR bago ma-record yung pagbenta ng shares sa corporate records.

Yes po, based po sa revenue issuance po namin. Okay,

so kanina medyo mahaba kasi yung binasa mo na certification. So basically, ano bang sinasabi ng certification na binasa mo tungkol sa pagbenta o pagtransfer ng shares ni Atty. Manases Carpio ng shares of stock na hawak niya sa Cale88 Foods Corporation?