October 9, 2026

Atty. Alexander B. Cabrera, a lawyer and CPA appearing as a prosecution witness, testified under oath that prosecutors engaged him to examine financial, corporate and tax records concerning Article II. He said he worked pro bono in his personal capacity, independently and without promising a predetermined result. His Forensic Report on Vice President Sara Duterte and Spouse's Financial, Corporate, Property, and Related Records compared SALNs, bank accounts, tax returns, AMLC reports, corporate filings and financial statements supplied by prosecutors. He combined the spouses' records because the SALN covered the spouse's property and, in his analysis, their property regime was absolute community.

Cabrera's Table 39 calculated P190,628,012 for 2022, P167,337,227 for 2023, P264,217,123 for 2024 and P195,692,505 for 2025, totaling P817,874,867 in undeclared assets and income. He said assets were counted once rather than repeatedly carried into each year's calculation. In the closing clarification, he agreed that the total represented undeclared wealth to be added to the declared 2025 SALN amount. He concluded that the 2022–2025 SALNs were substantially understated and that Duterte continued to participate in businesses during her vice presidency.

Cabrera calculated undeclared year-end cash of P60,214,776 in 2022, P80,701,151 in 2023, P23,169,077 in 2024 and P43,611,929 in 2025 from the spouses' individual and joint bank accounts and the 888 Bistro sole proprietorship. He identified about 17 insurance policies as undeclared in the SALN, including a 2024 FWD policy with P13.25 million coverage bought for a P10.6 million single premium and a dollar-denominated policy paid with US$100,000. His other-asset computation included firearms, investments, business equity and property, plant and equipment. He discussed but excluded the Matina Crossing property from the amounts and deducted declared property additions to avoid duplication.

Cabrera compared P63,106,886 in combined declared income for 2022–2025 with P174,959,235 in identified bank inflows and calculated P111,852,349 in undeclared income. He excluded P8 million in PSBank loan proceeds, P102 million arising from rolling time deposits, P10.29 million in BDO investment proceeds, P5 million in Security Bank investment proceeds and P72.18 million in transfers from savings to checking. He said his cash analysis lacked information on cash held outside banks, digital wallets and foreign-currency accounts; at the final total he clarified that some Cale88 dollar-account information was included.

Cabrera attributed corporate inflows to the spouses using ownership percentages and his analysis of piercing the corporate veil. He reported average annual understatements of 69% for Metro City Chow, 51% for Cale88 and 87% for GenCorp. For Metro City Chow he used Duterte's 20% ownership shown in the GIS. For GenCorp, whose GIS did not name her although her SALN listed a stockholding, he used a 20% sensitivity estimate based on accounting and SEC benchmarks, Metro City Chow's ownership structure and interlocking shareholders and directors. He identified GenCorp as operating five Jollibee branches through receipts and described its 2025 financial statements as unreliable after a qualified audit opinion. He separately calculated Chinese-company remittances to Cale88 at P193,951,442.

Cabrera described P11.35 million in checks payable to Lourdes Lebosada, whom he identified as Atty. Manases Carpio's Cale88 business partner. He flagged P41 million in cash encashments and withdrawals through BDO and PNB within about an hour, citing checks and withdrawal slips. He also described earlier transactions totaling P96 million through manager's checks that expired and returned to a joint account of Duterte and former President Rodrigo Duterte; he characterized this as a variation of check kiting that kept the sums out of year-end balances. He said P80 million subsequently went into four insurance payments and the remaining P16 million eventually went by check to Samuel Uy.

Cabrera's direct examination concluded. Presiding Officer Sen. Francis "Chiz" G. Escudero directed that he return for cross-examination on Monday, October 12, at 10 a.m.; the prosecution undertook to produce him without a subpoena. Lead defense counsel Atty. Sheila C. Sison sought assurance of his attendance because his letter described three weeks of European travel beginning October 13. Rep. Jose Manuel “Chel” I. Diokno, public prosecutor, identified Cabrera as the prosecution's last case-in-chief witness.

Atty. Anne Loraine Garcia-Marquez, Chief of Staff in the Office of the BIR Commissioner and a prosecution witness, testified that the income-tax audit of Vice President Sara Zimmerman Duterte and her husband was ongoing. She said Cale88 registered with the BIR on October 15, 2021, and reported P208,493,545 in sales for 2021–2025. Bank records were outside the ordinary letter-of-authority checklist because of bank secrecy, although taxpayers could submit them voluntarily and the BIR coordinated with the AMLC. She confirmed that Cale88 already had a letter of authority and that its supporting invoices and expense records would be checked in the audit.

Garcia-Marquez read P82,327.45 in gross compensation on Duterte's BIR Form 2316 from the City of Davao, and clarified that the document concerned taxable year 2023 and was filed on April 11, 2024. She could not explain the specific payment beyond the certificate's description as gross compensation. On Cale88's share transfer, she distinguished contract validity from unpaid transfer taxes and said a transfer should not be entered in the stock-transfer books without payment of the required taxes. Defense counsel Atty. Michael Wesley Poa said a defense witness and supporting records would explain the compensation issue during the defense presentation.

Garcia-Marquez described Cale88's reported expenses and read its going-concern note, under which management undertook to provide continuing financial support. She agreed to submit employee and withholding information after questions about the company's small reported workforce. She also read GenCorp's financial-statement cash figures of P924,695 for 2023 and P683,838 for 2024; when confronted with larger bank-record totals, she agreed that the discrepancy appeared to be a concern. The chair excused her and directed the requested submissions through the Clerk of Court for distribution to the senator-judges and both parties.