Highlights: Day 24 of Sara Duterte impeachment trial | Sept. 14, 2026

MANILA, Philippines – On Week 10 of Vice President Sara Duterte’s impeachment trial, the prosecution team started presentation of evidence on Article II, which accuses Duterte of amassing unexplained wealth disproportionate to her lawful income, filing incomplete or untruthful Statement of Assets, Liabilities and Net Worth (SALNs) from 2022 to 2024, and earning income from prohibited interests.

Retired Sandiganbayan Presiding Justice Amparo Cabotaje-Tang took the witness stand as the prosecution’s first witness for Article II after the Senate impeachment court overruled the defense’s bid to exclude her. 

READ: Highlights: Day 23 of Sara Duterte impeachment | Sept. 8, 2026

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Presiding Officer Francis Escudero ruled that the court did not need to formally declare her an expert and that her qualifications were subject to cross-examination. 

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Cabotaje-Tang told the court that a public official’s repeated omission of required information from a SALN may amount to attempted concealment and constitute dishonesty. She also testified that investigations into unexplained wealth can cover properties belonging not only to a respondent’s spouse but also to their minor children.

During cross-examination, defense counsel Mark Vinluan questioned Cabotaje-Tang’s political leanings, noting that former President Rodrigo Duterte had not appointed her to the Supreme Court despite four applications, and asking whether she was anti-Duterte. 

She answered that she was not and said she does not know the vice president personally. Vinluan also presented President Ferdinand Marcos Jr.’s SALN during his cross-examination. Defense counsel Michael Poa later clarified the move was intended only to test Cabotaje-Tang’s argument on divestment and was not a political attack on the president.

Cabotaje-Tang drew the day’s most reader attention when she told the defense that her testimony was not offered in exchange for any favor, after Vinluan asked whether she had been promised anything for appearing. The question arose in part because the Senate’s subpoena for her had been addressed to House prosecutor Chel Diokno’s office; Diokno explained this was done to protect her from potential harassment. 

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Cabotaje-Tang also acknowledged under questioning from Senator-judge Erwin Tulfo and Presiding Officer Escudero that public officials are not required to declare as cash on bank funds that merely passed through their accounts, though she immediately clarified that this does not prevent the Anti-Money Laundering Council from investigating covered or suspicious transactions. 

Looking ahead, private prosecutor Benjamin Tolosa Jr. said the prosecution’s Article II case would seek the vice president’s “resibo ng yaman” by cross-referencing her declared wealth against tax filings, bank records, and business interests. The prosecution’s evidence is expected to include an AMLC report citing P6.7 billion in aggregate transactions linked to accounts of Duterte and her husband, lawyer Manases Carpio. 

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Sources:

1. Unexplained wealth case will look for VP Duterte’s ‘receipts’ – Tolosa
2. Repeated SALN omissions may be concealment – retired Sandigan justice
3. Poa: Marcos SALN shown in trial only to test witness’ argument
4. Cabotaje-Tang: No need to declare money passing through accounts, but…
5. Tang tells Duterte lawyer: My testimony isn’t for sale
6. Vinluan questions Tang’s political alignment: ‘Are you anti-Duterte?’
7. Witness explains ‘unexplained, hidden’ wealth in Sara Duterte trial
8. Diokno: Tang subpoena served through my office for her protection
9. Impeach court denies exclusion of retired Sandiganbayan judge as witness
10. LIVE UPDATES: Sara Duterte impeachment trial | Sept. 14, 2026
11. Impeachment Trial Day 24: Court to examine Sara Duterte’s alleged unexplained wealth
12. Prosecution to cross-check VP Sara wealth with bank, corporate records