Extra expenses don't explain P4 million gap in Sara Duterte's SALN — prosecution

MANILA, Philippines — Additional expenses incurred during the acquisition process do not explain the P4 million discrepancy in the declared value of the Matina Crossing property listed in Vice President Sara Duterte's Statement of Assets, Liabilities and Net Worth, prosecutor Amando Ligutan said Tuesday, November 10.

Ligutan maintained that taxes and other expenses incurred in transferring real property to one's name should not be included in its declared acquisition cost.

Commending co-counsel Jay Tolosa's performance on Monday, November 9, Ligutan said the prosecution was surprised to hear Senator-judge Imee Marcos and Davao City assessor Jaime Adalin suggest this explanation, given its non-compliance with the law.

Adalin answered in the affirmative when Marcos asked on Monday if it was possible for acquisition costs listed in an official's SALN to differ from figures in a property's deed of sale due to other expenses, such as the 12% value-added tax.

Ligutan added that Adalin's role as city assessor, made permanent in 2017 by then-Mayor Duterte, should have been a "home run" for the vice president's defense team.

City assessors identify, locate and appraise all real property within a city, including land and buildings, to establish a basis for real estate and property taxes. During cross-examination, Adalin could not confirm whether the Matina Crossing property purchased by Duterte's husband, Manases "Mans" Carpio, was the same property listed in her SALN.

In doing so, Ligutan said, Adalin was unable to prove the defense's argument.

"It's not good for a party to end up with that conclusion. If you want to prove they're the same property, that's fine. But when your witness themself says, 'They might be (the same property)' then, upon probing, says, 'They also might not be (the same property),' that's a disaster," he said.

Witness credibility crisis?

Addressing the list of properties in Barangay 74-A, Davao City, that Adalin presented, Ligutan said "it is too late in the day" to submit such a document, as the assessor's credibility has come into question not only over the Matina Crossing property but also over an all-expense-paid trip to China with other Davao City officials in 2025.

Adalin initially claimed not to recall visiting China before confirming the trip abroad following an interjection from Senator-judge Raffy Tulfo.

"In this age of everybody taking photos of practically everything, you don't remember? It's incredible to say the least," Ligutan said of Adalin's answers.

Adalin is the first of 24 witnesses scheduled to appear during the impeachment trial hearings on November 9 to 13. Bank officials and city assessors comprise the list, from which the prosecution is not expecting a "big bang."

"This is an impeachment trial. I'm not saying that these are not important positions ... but they are under the control of the local government unit. I have to admit I was expecting more from the defense this afternoon," Ligutan explained.

Suzette Balucanag-Punay, in-house counsel for GenCorp Industries Inc. and Metro City Chow Foods Corp., two firms that have been linked to Duterte, takes the stand on Wednesday, November 11, to speak on the vice president's companies, properties and salary.