Undeclared cash in SALN against law, VP Sara trial witness says

MANILA, Philippines — Retired Sandiganbayan Presiding Justice Amparo Cabotaje-Tang said Monday that failing to separately declare cash on hand and cash in bank in a public official’s Statement of Assets, Liabilities and Net Worth (SALN) violates the law.

“Under [Republic Act] 6713, cash on hand and cash in bank must be specifically declared in the SALN. It cannot be lumped with other personal properties,” she said, referring to the Code of Conduct and Ethical Standards for Public Officials and Employees.

Tang made the statement when she testified as the prosecution’s first witness on Article II of the impeachment complaint against Vice President Sara Duterte on the 24th day of the trial.

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READ: Sara Duterte had no cash holdings since 2019, her SALNs show

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During questions from Senator-Judge Joel Villanueva, Tang was asked whether grouping personal properties under the “other assets” category would be sufficient if the declaration did not specify how much of the amount represents cash and how much represents other properties.

Villanueva also asked whether lumping cash holdings with other assets was unusual.

“I will not consider it unusual, but it is against the provision of Section 8 of RA 6713,” Tang said.

Villanueva then asked whether doing so would violate the law.

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“Yes, sir,” Tang replied.

Tang, however, immediately added that a public official may still be given an opportunity to correct deficiencies in a SALN through the review and compliance procedure under Section 10 of RA 6713.

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According to Tang, the procedure gives a public official an opportunity to address a SALN that was not timely filed or was not in proper form.

Among the allegations against Duterte under Article II is that her SALNs during her years as a public official were “grossly inaccurate” and “misrepresented the true amount” of her and her spouse’s net worth, assets, and cash on hand and in bank.

READ: Over 600 Duterte transactions worth P6.7B flagged by AMLC

According to the complaint, despite P6.77 billion in suspicious and covered transactions flagged by the Anti-Money Laundering Council that flowed in and out of Duterte and her husband’s accounts from 2006 to 2025, Duterte declared no cash on hand or in bank in her 2019-2024 SALNs.

In an April media briefing, Duterte’s lawyer Michael Poa said her cash in bank disclosures had been included under “Others” in the personal property portion of her SALNs.

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“Nothing there says that she had no cash in the bank. It was simply lumped under ‘others,'” Poa had said. /das