Batu explained that changes in one’s net worth could result from legitimate transactions, such as the sale of property, provided the transactions are properly declared.
The property would be removed from the real property section of the SALN, while the proceeds would appear under other categories, increasing those amounts, she said.
Batu told the court that the Ombudsman had no record of Duterte’s 2013 exit SALN when her term as Davao City mayor ended on 30 June of that year.
She said the agency had Duterte’s entry SALN on record but not her exit SALN for 2013. The Ombudsman may still accept the document, Batu said, although it would be labeled a late filing.
Republic Act 6713 requires public officials to file a SALN upon assuming office, annually, and within 30 days after separation from the government service.
Sharp increase
The prosecution then examined Duterte’s declarations of cash, personal properties, shares of stock, and business interests.
Batu testified that Duterte’s SALNs did not list separate declarations of cash on hand or cash in the bank from 2019 to 2025.
Her personal properties totaled P5.3 million from 2019 to 2022, her final year as Davao City mayor. The amount rose to P6.6 million in 2023, fell to P5.8 million in 2024, and increased sharply to P16.2 million in 2025.
Tulfo asked if it was common for a public official to declare zero cash on hand in a SALN.
“That could really happen,” Batu replied.
Duterte declared her cash on hand and in the bank of P2 million in 2007 and 2008 during her first two years as Davao City vice mayor. The amount rose to P2.8 million in 2009 and P3.7 million in 2010 when she became mayor in June.
This increased to P3.9 million in 2011 and P4.3 million in 2012. In 2016, the final year of her second consecutive term as mayor, it fell to P3.7 million, but nearly doubled to P6.4 million in 2017. The amount declined to P3.8 million in 2018, the last year she separately declared cash on hand and in the bank.
Lumped as ‘others’
Defense lawyer Michael Poa earlier said Duterte had lumped her cash on hand, bank deposits, and jewelry under the “others” category.
On Monday, retired Sandiganbayan presiding justice Amparo Cabotaje-Tang, testifying for the prosecution, said that cash on hand and cash in the bank must be declared separately. She said lumping them with other personal properties violated Section 8 of Republic Act 6713.
Cabotaje-Tang was presented as an expert witness on Article 2 of the impeachment complaint, which accuses Duterte of acquiring unexplained wealth, submitting inconsistent SALNs, and failing to divest business interests — which constitute a breach of public trust.
Records showed Duterte’s net worth more than doubled from P7.2 million in 2007 to P16.2 million in 2010. It fell to P14.3 million in 2011 before rising to P22.1 million in 2012, P34.9 million in 2016, P44.8 million in 2017, P49.7 million in 2018, P55.6 million in 2019, P56.7 million in 2020, and P65.3 million in 2021.
Duterte’s net worth rose to P71.7 million in 2022, P77.6 million in 2023, P88.6 million in 2024, and P98.7 million in 2025.
Defense lawyer Justin Gular objected to the presentation of Duterte’s SALNs from 2007 to 2021, arguing that they covered periods when she held local office, which was not an impeachable position.
Presiding Officer Sen. Francis “Chiz” Escudero ruled that the earlier SALNs were necessary to establish a baseline for the unexplained wealth allegation, but would not create charges beyond the four articles pending before the court.