On Day 36 (October 8), BIR chief of staff Anne Loraine Garcia-Marquez testified that Sara Duterte and Manases Carpio reported combined income of ₱85.34 million net of tax over 2007-2025, ₱13.31 million lower than the ₱98.66 million net worth in her 2025 SALN, and that the BIR issued a letter of authority to audit one of them (Philstar, Manila Times, Inquirer). The defense said the figures came from Davao and that she did not prepare them. On Day 35, testimony indicated ₱96 million+ in joint deposits with Rodrigo Duterte were in manager's checks not declared in the SALN (Philstar). Prosecutors said they will drop the bribery case. The defense denies wrongdoing.
The unexplained wealth article asks whether declared income can explain declared wealth. A gap of ₱13 million is small next to the larger sums discussed, so the court will have to decide which numbers count.
No change to services. Voters will weigh whether the prosecution's numbers convince the senator-judges who decide.
The BIR and bank records are official data that the court can test, and gaps in the SALN matter if declarations are meant to be complete.
Income reports from tax returns do not capture gifts, inheritances or earlier assets, and the defense says the numbers are incomplete and politically driven.
Three different totals are in play: income, net worth and deposits. They do not yet reconcile. Watch whether the defense's own accountant explains the difference, and whether any audit follows.
Philstar, Manila Times, Inquirer, GMA News, Daily Tribune (Oct 7-9, 2026)
BIR tells impeachment court Sara Duterte and her husband declared ₱85.3 million in income, ₱13.3 million less than her net worth
Day 36 also heard that ₱96 million in joint deposits with her father sat in manager's checks left out of her SALN. Prosecutors say they will no longer present the bribery case.
A senior Bureau of Internal Revenue official testified on Thursday, October 8, that Vice President Sara Duterte and her husband, Manases Carpio, reported combined income of ₱85.34 million, net of tax, from 2007 to 2025, according to Philstar, the Manila Times and Inquirer. That is ₱13.31 million below the ₱98.66 million net worth she declared in her 2025 statement of assets, liabilities and net worth (SALN). Lawyer Anne Loraine Garcia-Marquez, chief of staff of the BIR commissioner, also said the bureau has issued a letter of authority to audit one of the spouses.
Under cross-examination, the defense got her to say the income figures came from Davao offices and that she had no personal role in preparing the documents. One analysis noted that the BIR had submitted two different reports, which briefly confused the proceedings. The defense objected to showing tax returns on screen under the Data Privacy Act. The gap between income and net worth was not reconciled in court.
On the previous day, Day 35, testimony in the unexplained wealth part of the case showed more than ₱96 million in joint deposits with Rodrigo Duterte held in manager's checks and not declared in the SALN, Philstar reported. A BPI official also said the account documents did not carry Sara Duterte's signature, a point the defense stressed. The House prosecution said it will no longer present its bribery case. Duterte denies wrongdoing.