Lawyer Anne Loraine C. Garcia-Marquez, Bureau of Internal Revenue Commissioner’s chief of staff, testifies before the Senate impeachment court on Thursday, October 8. Photo by Wendell Alinea/Senate Social Media Unit.
Manuel Mogato | October 8, 2026
MANILA — Vice President Sara Duterte and her lawyer husband may not filing proper income taxes as the prosecution panel showed discrepancies between her statements of assets, liabilities, and net worth (SALN) and their income tax returns.
Private prosecutor Erwin Matib said records from the Bureau of Internal Revenue (BIR) showed that the vice president and her husband, Manases Carpio, had a combined net income of 85.4 million pesos from 2007 to 2025, while Duterte’s SALN showed her net worth at 98 million pesos in 2025.
“Vice President Sara and her husband’s income do not match their declared net worth,” Matib told the Senate impeachment court. (Also read: Vice President and her husband have 190 million pesos cumulative deposits in eight banks)
“This cannot explain the increase in net worth that reached 98 million pesos in the vice president’s latest SALN.”
Matib said Duterte also received professional fees and other income aside from her government salary while serving as vice president, violating constitutional restrictions on the practice of a profession by public officials.
“Based on BIR records, Vice President Sara practiced her profession and received professional legal fees and other income apart from her salary as vice president,” he added.
Lawyer Anne Loraine C. Garcia-Marquez, the BIR Commissioner’s chief of staff, taking the witness stand, said Duterte continued to register with the tax agency as a professional taxpayer, with legal activities listed as her primary line of business.
The prosecution also showed audited financial statements showing that Duterte and Carpio had cash balances of about 21 million pesos in 2022, 28 million pesos in 2023, 15 million pesos in 2024 and 13 million pesos in 2025, which are not properly reflected in Duterte’s SALNs. (Also read: Anti-Money Laundering Council flags Vice President’s bank transactions)
The prosecution also questioned the reported transfer of Carpio’s shares in Cale88 Foods Corp. because the BIR records showed he had not sold or transferred ownership of the food company. (Also read: China funnels 300 million pesos to Vice President’s husband’s food company)
The prosecution said Carpio has no record of paying taxes on the transfer of his shares in Cale88 Food Corporation after the company disappeared in Duterte’s SALN in 2025.
“The BIR has absolutely no record of the sale of shares of stock by Attorney Manases Carpio; this means he is actually still the owner of Cale88 Foods Corp., and the sale of shares to Pikimong Pikimong Inc. was fake,” Matib said.