Manila: Cash on hand and bank deposits must be separately declared in a public official's Statement of Assets, Liabilities and Net Worth (SALN) and cannot be folded into other personal properties, a former Sandiganbayan chief told the Senate impeachment court Monday. Retired Sandiganbayan presiding justice Amparo Cabotaje-Tang made the clarification as senator-judges began establishing the legal standards for Article II of Vice President Sara Duterte's impeachment case, which covers alleged unexplained wealth, SALN discrepancies, and continued business interests.
According to Philippines News Agency, Cabotaje-Tang emphasized that cash on hand and cash in the bank must be specifically declared in the SALN. "Hindi pwede i-lump yun sa ibang other personal properties (They cannot be lumped together with other personal properties)," she told Senator-judge Joel Villanueva. When asked whether grouping cash with other assets would merely be unusual, Cabotaje-Tang stated it would run against Section 8 of Republic Act 6713, or the Code of Conduct and Ethical Standards for Public Officials and Employees. "I will not consider it unusual but it is against the provision of Section 8 of RA 6713," she said.
The House prosecution has alleged under Article II that Duterte failed to fully and accurately disclose assets and liabilities in her SALNs and accumulated wealth disproportionate to her lawful income. Cabotaje-Tang's testimony provided senator-judges with a legal framework that may later be weighed against the financial and SALN records submitted in evidence. She stressed that a deficient declaration does not automatically amount to intentional concealment because public officials are given an opportunity under the law's review and compliance procedure to correct certain errors.
However, Cabotaje-Tang noted that repeated omissions might carry greater weight. "Kapag repeated yan, like for five consecutive years, hindi na-include yung property na yan (If it is repeated, like for five consecutive years that a property was not included), this is a badge that there is an attempt at concealment," she said.
