Tang: Cash cannot be lumped with other properties in SALN

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Former Sandiganbayan presiding justice Amparo Cabotaje-Tang on Monday said that cash on hand and cash in bank of government officials must be separately declared in the Statement of Assets, Liabilities, and Net Worth (SALN), and must not be lumped together with other properties.

Tang said this on the 24th day of the impeachment trial of Vice President Sara Duterte upon the interjection of Senator-Judge Joel Villanueva, who asked about the lumping of cash in other assets in the SALN.

“Well, under [Republic Act No.] 6713, ‘yung cash on hand and cash in bank, they must be specifically declared in the SALN. Hindi pwedeng i-lump ‘yun sa ibang other personal properties,” Tang said.

(Well, under RA 6713, the cash on hand and cash in bank must be specifically declared in the SALN. It cannot be lumped with other personal properties.)

Villanueva pressed Tang, a witness presented by the House prosecution panel, if she would consider the lumping in of cash with other assets an “unusual practice.”

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

“Pero again, doon kasi po sa kaso ni Carlos vs. Executive Secretary, meron po tayong tinatawag na review and compliance procedure under Section 10 of 6713 na binibigyan ng pagkakataon actually ‘yung public official para ayusin kung meron,” she added.

(But then again, in the case of Carlos vs. Executive Secretary, there is what we call a review and compliance procedure under Section 10 of Republic Act No. 6713, which actually gives the public official the opportunity to take the necessary corrective action.)

To recall, the absence of Duterte’s cash in bank on her SALN declarations from 2019 to 2024 was flagged during the House justice committee hearing on the impeachment complaints against her.

Duterte and her husband, Atty. Manases "Mans" Carpio reportedly had a total net worth of P55 million in 2019. It grew to P56 million in 2020; P65 million in 2021; P71 million in 2022; P77 million in 2023; P88 million in 2024; and sans cash on hand and deposits.

Atty. Michael Poa, spokesperson for the Vice President’s defense team, explained that Duterte has no cash on hand declared in her official SALN since 2019 because it was "lumped" under the “others” line item.

Poa said that Duterte’s cash in bank and even jewelry were also “lumped” all together under that specific line item. —AOL, GMA News