Davao accountant admits past role in audit firm of Duterte-linked businesses

MANILA, Philippines — Davao City accountant Vingelin Bajan, a defense witness in Vice President Sara Duterte's impeachment trial, faced questions Tuesday, Nov. 10, over her previous partnership in an accounting firm that audited three companies linked to Duterte.

Under cross-examination, Bajan acknowledged that she had been a partner in Ampil, Elis, Shudadano and Co. since its registration in 2003, when she was also working for the Davao City government under a job-order arrangement.

The firm served as external auditor for GenCorp Industries Inc., Metro City Chow Foods Corp. and Great Jolly Times Food Corp., whose links to Duterte have come under scrutiny in the impeachment proceedings over her alleged ill-gotten wealth.

Bajan maintained that her job-order arrangement did not create an employer-employee relationship with the city government.

But senators questioned her inability to recall details of her involvement in the accounting firm, including whether she received compensation.

Under questioning by prosecution counsel Mae Divinagracia, Bajan confirmed that she had contributed capital to the accounting firm while working for the Davao City government from 2001 to 2004.

She said she was no longer a partner after the firm amended its articles of partnership in 2015.

Senator-Judge Bam Aquino asked whether Bajan had received a salary or other compensation from the firm.

"Hindi ko talaga ma-remember your honor," Bajan replied. ("I really can't remember, your honor.")

After Aquino warned that her evasive answers places her in "dangerous territory," she later acknowledgs having received allowances.

Republic Act 6713, or the Code of Conduct and Ethical Standards for Public Officials and Employees, restricts the private practice of professions by public officials and employees while in government service.

'My patience is wearing thin'

Bajan also struggled to confirm details of the accounting firm's original partnership documents, which listed her name and capital contribution of P1,000.

Initially, she claimed unable to recall the documents or confirm whether the signature appearing on them was hers, although she acknowledged that the taxpayer identification number listed belonged to her.

After repeated questioning, Bajan confirmed that the signature was hers.

She also claimed to have difficulty recalling when she left the firm and when its articles of partnership were amended in 2015 to remove her name and change the firm's name.

Her answers drew criticism from senator-judges, including Senate impeachment court presiding officer Chiz Escudero.

"Please, my patience is wearing thin," Escudero said.

"Hingi ako ng paumanhin, kung naging bahagi ka ng isang accounting firm, accountant po kayo. Mahirap naman po sigurong makaligtaan yun sa professional niyong carera," he added.

("My apologies, but if you were part of an accounting firm, you are an accountant. It would probably be difficult to forget something like that in your professional career.")

Bajan was also called out for repeatedly looking toward the defense panel while answering questions.

Senator-Judge Raffy Tulfo suggested disciplinary action against Bajan, questioning what he perceived as a lack of respect for the impeachment court.

"Kasi sa nakikita ko, wala silang respeto sa impeachment court. Dini-disregard nila the fact na we can do something," Tulfo said.

("Because from what I see, they have no respect for the impeachment court. They are disregarding the fact that we can do something.")

Tulfo compared Bajan's testimony with that of the defense witness presented Monday, Davao City Assessor Jaime Adalin, whose statements senator-judges had also questioned for inconsistencies.

Bajan is the third witness presented by the defense under Article II of the Articles of Impeachment, which covers allegations involving Duterte's alleged ill-gotten wealth and failure to fully disclose assets and liabilities in her Statement of Assets, Liabilities and Net Worth.