MANILA, Philippines — Vice President Sara Duterte and her husband, lawyer Manases “Mans” Carpio, had a combined net income after tax of P85.3 million from 2007 to 2025, according to Bureau of Internal Revenue (BIR) records presented during the impeachment trial Thursday.
The figure is P13.3 million lower than Duterte’s declared net worth of P98.7 million in her 2025 Statement of Assets, Liabilities and Net Worth (SALN), a difference highlighted by private prosecutor Erwin Matib as the prosecution examined the couple’s financial records.
BIR Chief of Staff Anne Loraine Garcia-Marquez told the Senate impeachment court on the 36th day of the trial that Duterte and Carpio’s combined net income after tax over the 18-year period amounted to P85,343,803.23.
Matib compared the figure with Duterte’s declared net worth of P98,656,131.20 in her 2025 SALN, noting a difference of about P13.3 million.
“However, their declared net worth in the respondent’s 2025 SALN is P98,656,131.20. So, there is already a difference at this point,” Matib said.
Garcia-Marquez also read out the couple’s reported cash on hand and in bank balances based on their audited financial statements.
The records showed cash balances of P21,234,980 as of Dec. 31, 2022; P28,971,725 as of Dec. 31, 2023; P15,525,209 as of Dec. 31, 2024; and P13,804,540 as of Dec. 31, 2025.
Garcia-Marquez also testified that Duterte had other income separate from her compensation income, amounting to P1,082,800 in 2025 and P1,058,021 in 2024.
The witness said the source of the other income was not stated in the records. However, she said that because Duterte’s registered business activity with the BIR was “legal activities,” the BIR understood this income to be related to her practice of law.
Duterte is registered with the BIR as a “professional,” with “legal activities” listed as her primary line of business, Garcia-Marquez said.
The witness also said Duterte had another business activity that was not identified in her testimony.
Garcia-Marquez further testified that Duterte received compensation income from Davao City in 2023, based on a BIR Form 2316 that she signed.
Matib asked whether Duterte could continue practicing her profession and receive professional fees while receiving a salary as vice president.
Defense counsel Kristine Ferrer objected to the question, and Senate Presiding Officer Francis Escudero directed Matib to move on.
The prosecution is presenting this testimony as part of its effort to examine the couple’s income and financial records and determine whether their reported wealth is supported by their declared sources of income.
Matib said Garcia-Marquez’s testimony was intended to show that Duterte and Carpio’s income allegedly did not square with their declared net worth and that Duterte had undeclared assets.
The prosecution’s offer of testimony also seeks to establish that Duterte allegedly violated the Constitution, had millions of pesos in undeclared cash and continues to own Cale88, a banana chips exporter that reportedly received millions of pesos in remittances from China.
