Day 25 of Sara Duterte Impeachment Trial: Witness Testifies VP Declared No Cash Assets in Seven Years of SALNs

Prosecution Zeroes In on Unexplained Wealth as Impeachment Proceedings Enter Critical Phase

MANILA, Philippines — The impeachment trial of Vice President Sara Duterte reached a pivotal moment on Tuesday, September 15, 2026, as Day 25 of proceedings featured testimony from a witness who confirmed that the Vice President did not declare any cash or cash equivalents in her Statements of Assets, Liabilities, and Net Worth (SALNs) from 2019 to 2025.

The testimony, reported by the Philippine News Agency, directly challenges the prosecution's narrative that Duterte accumulated significant undeclared wealth during her tenure as Davao City mayor and later as Vice President. The witness's confirmation that no cash assets appeared in seven consecutive years of SALN filings raises fresh questions about the true state of her finances.

Key Developments from Day 25

• SALN Testimony: A witness confirmed that Vice President Duterte's SALNs from 2019 through 2025 contained no declarations of cash or cash equivalents, a finding that prosecutors argue is inconsistent with her known lifestyle and expenditures.
• Prosecution Strategy: The testimony appears designed to establish a pattern of non-disclosure that could support allegations of unexplained wealth — a key pillar of the impeachment complaint.
• Defense Response: Duterte's legal team is expected to argue that the absence of cash declarations does not constitute an impeachable offense and that the prosecution is grasping at technicalities.

Context: The Road to Impeachment

The impeachment trial, now in its 25th day, stems from a complaint filed against Vice President Duterte alleging culpable violation of the Constitution, betrayal of public trust, and other high crimes. Central to the case are allegations that she misused confidential funds during her time as Vice President and failed to properly account for her wealth.

The SALN issue has become a focal point for prosecutors, who argue that a public official's failure to accurately declare assets — particularly liquid assets — undermines transparency and accountability. Under Philippine law, all public officials are required to file SALNs annually, disclosing their assets, liabilities, and net worth.

Analysis: What the SALN Testimony Means

The confirmation that Duterte declared zero cash across seven years of SALNs carries significant legal and political implications:

1. Burden of Proof Shifts to the Defense: While the absence of declared cash is not itself a crime, it creates a prosecutorial foundation for alleging that Duterte either failed to disclose assets or maintained cash holdings outside the formal financial system. The defense must now explain how she managed her finances without any declared liquid assets.

2. Pattern of Non-Disclosure: Prosecutors are likely to argue that seven consecutive years of identical declarations — showing no cash — suggests a deliberate pattern rather than an oversight. This could bolster arguments that Duterte sought to conceal wealth.

3. Public Perception Battle: For the Filipino public, the SALN testimony may reinforce existing perceptions about elite impunity. Whether or not the evidence leads to conviction, it feeds a broader narrative about accountability in Philippine politics.

4. Legal Technicalities vs. Substance: The defense may counter that SALNs are not designed to track daily cash flows and that many officials hold minimal cash on paper while maintaining investments or other assets. The trial will likely hinge on whether the prosecution can connect the SALN discrepancies to specific impeachable acts.

Background: The Duterte Impeachment Saga

Vice President Sara Duterte, daughter of former President Rodrigo Duterte, has faced mounting legal and political pressure since assuming office in 2022. The impeachment complaint against her gained traction amid allegations of fund misuse, including the controversial use of confidential funds by the Office of the Vice President and the Department of Education, which she previously headed.

The trial has drawn intense national attention, with each session producing dramatic testimony and revelations. Day 25's focus on SALNs underscores the prosecution's strategy of building a meticulous documentary case, piece by piece.

What's Next

The trial is expected to continue in the coming days, with more witnesses likely to be called to testify on Duterte's financial records and fund disbursements. The defense has signaled it will challenge the prosecution's evidence and argue that the impeachment case is politically motivated.

For now, the SALN testimony has given prosecutors a fresh talking point — and the public another reason to scrutinize the financial transparency of one of the country's highest officials. As the trial progresses, the central question remains: Will the evidence be enough to convince senator-judges that Vice President Duterte committed impeachable offenses, or will the defense successfully frame the case as a political witch hunt?

One thing is clear: Day 25 has sharpened the stakes, and the coming sessions will determine whether the SALN issue becomes a decisive factor in the impeachment saga.