BIR: Sara Duterte received income from Davao City in 2023 when she was VP

Bureau of Internal Revenue Office of the Commissioner chief of staff Ann Garcia-Marquez takes the witness stand in Vice President Sara Duterte's trial on October 8, 2026.

Rappler screenshot

The Constitution prohibits the Vice President from receiving any other emolument from the government

MANILA, Philippines – Records of the Bureau of Internal Revenue (BIR) show that Vice President Sara Duterte received income from Davao City Hall in 2023, when she was already the country’s second highest official, potentially in violation of the Constitution.

At the Vice President’s impeachment trial on Thursday, October 8, BIR Office of the Commissioner chief of staff Anne Loraine Garcia-Marquez confirmed that Duterte signed a BIR 2316 Form with the Davao City government, listed as employer back in 2023.

“VP Sara Duterte received compensation income from the city government of Davao in 2023,” Garcia-Marquez told the impeachment court.

The witness did not disclose the actual amount.

Duterte’s brother Sebastian has been Davao City mayor since 2022.

Article VII, Section 6 of the Constitution states that the President and the Vice President “shall not receive during their tenure any other emolument from the Government or any other source.”

Article VII, Section 13 also prohibits the Vice President from practicing any other profession during one’s tenure.

The direct examination of the BIR witness by prosecutor Erwin Matib is part of the prosecution’s bigger case of Duterte’s alleged unexplained wealth. The prosecution alleged that this is tantamount to betrayal of public trust and culpable violation of the Constitution.

Garcia-Marquez’s testimony also established that Duterte and her husband, Manases “Mans” Carpio, registered a net income of only P85.34 million after taxes from 2027 to 2025.

“This cannot explain the increase in her net worth, which reached P98 million as of VP Sara’s latest SALN,” Matib said. – Rappler.com