‘I’M NOT CERTAIN’: Samal assessor cannot link Carpio lot to VP Sara Duterte SALN

PASAY CITY — A defense witness in the impeachment trial of Vice President Sara Duterte told the Senate impeachment court on Tuesday, Nov. 10, that he could not confirm whether a lot in the Island Garden City of Samal, Davao del Norte, registered to her husband was the same property declared in her Statement of Assets, Liabilities, and Net Worth (SALN).

Samal city assessor John Kenneth Enumerables, an engineer and the second witness for the defense, made the admission on Day 41 of the trial during cross-examination by private prosecutor Benjamin Tolosa Jr.

The property is a 751-square-meter lot in the Kembali Coast residential development covered by Transfer Certificate of Title (TCT) No. 142-2019-013134 and registered under Duterte’s husband, lawyer Manases “Mans” Carpio.

“But you’re not claiming that the same property indicated in that TCT is the very same property contained in that SALN, correct?” Tolosa asked.

“I’m not certain, sir,” Enumerables replied.

On recross-examination, Enumerables said he could not make a definitive link “because the title number and tax declaration number are not indicated” in the SALN.

He said his basis for connecting the lot to the SALN entry was their matching assessed value of PHP 346,960 and market value of PHP 4.96 million, and he could not offer another basis for identifying them as the same property.

The defense presented Enumerables to establish that the property had been declared in Duterte’s SALN and described the prosecution’s allegation as “malicious and completely false.”

The prosecution argued that the witness failed to establish that the property in the title and the one listed in the SALN were identical.

Mismatched dates, prices, and barangay

The deed of absolute sale that Enumerables produced under subpoena was executed on March 15, 2018, while Duterte’s SALNs repeatedly reported that the property was acquired in 2013.

The deed priced the lot at PHP 3,453,849, compared with the PHP 4,041,000 acquisition cost in the SALN.

Presiding Officer Francis “Chiz” Escudero observed that Duterte’s filings listed the mode of acquisition as “installment” in 2015 before shifting to “sale” five years later.

Tolosa countered that neither the title nor the deed contained installment terms or a reference to a prior contract to sell.

Senator-Judge Joel Villanueva pressed the witness on the five-year gap.

“Kung talaga pong nakuha na yung property noong 2013, meron po ba kayo sa inyong opisina na magpapatunay na dokumento na ito ay nakuha noong 2013 at the same po yung property na yun dito sa 2018 deed of absolute sale?” Villanueva asked.

Enumerables said he could not confirm this because he did not have access to additional documents on the property.

The location of the lot was also in question.

Duterte’s 2025 SALN and the title placed the land in Barangay Matanos, Kaputian District, while the city assessor’s tax declarations, field appraisal sheets, and the 2018 deed of sale placed it in Barangay San Isidro.

Under questioning by Escudero, Enumerables acknowledged that the two locations were not the same and that Samal has no Barangay Matanos.

Escudero noted that both the current title and the canceled Filinvest mother title listed Barangay Matanos, and said the address could have been carried over from the older title, which the Register of Deeds could not simply alter.

The court nevertheless directed the defense to establish that the property in the title was the same asset Duterte declared.

Tulfo presses assessor on due diligence

The discrepancy drew a rebuke from Senator-Judge Erwin Tulfo.

“Paano kayo naging assessor kung hindi ninyo alam yung lugar? Paano kung ano-ano papel na lang imudmod diyan sa harap mo na hindi mo alam yung lugar na ina-assess mo? Malay mo na sa Timbuktu pala yung binibigay sa iyong barangay. Wala po doon sa area of responsibility mo. How can you assess that properly?” Tulfo said.

“Kayo ho’y nasa assessor, it’s your responsibility, kahit papano, sabihan niyo man lang po ang RD, ‘Sir, baka peke ho itong hawak ng pobreng tao na ito nakabili ng lupa.’ Make sure po yung due diligence, Sir. As a government official, part po nating trabaho is public service,” he added.

Court warns witnesses of contempt, perjury

The session opened with a reminder to witnesses, a day after the first defense witness, Davao City Assessor Jaime Adalin, drew the ire of several senator-judges for vague answers about a Davao City property linked to Carpio and about a recent trip to China.

Senator-Judge Vicente “Tito” Sotto III asked what sanctions the court could impose on those who lie before it.

“Just as a reminder and perhaps to refresh my memory, is it not that we have penalties and sanctions against those who lie before the impeachment court?” Sotto asked. “Will you please refresh my memory on this matter so that the witnesses and the prosecution and the defense will be reminded as well?”

“They may be subject to contempt by the court, Mr. Your Honor,” Escudero said. “And in addition to that, may be subjected to cases of perjury should one be filed against him before the proper prosecutor’s office and or courts of law. Because the statements given by any witness is under oath and is therefore covered by our laws on perjury as well.”

Senator-Judge Panfilo “Ping” Lacson cited Senate Resolution No. 39, the Rules of Procedure on Impeachment Trials, as the source of the court’s contempt powers.

“This was adopted by the Senate Impeachment Court in March of 2011. And it expressly grants the impeachment court the power to cite for contempt of the court anybody for that matter,” Lacson said.

“Yesterday was not a good day for the impeachment court, Mr. President, Mr. Presiding Officer, simply because we had a witness who smirked, who laughed, almost made a mockery of the impeachment trial,” he added. “We don’t want to have a repeat of that kind of testimony.”

Escudero repeated the warning when Enumerables took the stand.

“Engineer, napakinggan niyo po kanina ang mga pahayag ng ilang senator-judges kaugnay sa naging pagpapakita nung naunang testigo kahapon. Sana po ay maiwasan niyo po ‘yun sa inyong pagtitestigo sa araw na ito,” Escudero said.

The court also took up documents still outstanding from Adalin.

Escudero gave Adalin until Wednesday, Nov. 11, to submit a list of properties registered individually or jointly under Duterte and Carpio, as well as information identifying the travel agency involved in his China trip, or to explain the delay.

“If by tomorrow the same is not yet complied with, unless sufficient cause or reason is given, the court will be forced to issue compulsory process on the same,” Escudero said.

City accountant admits old ties to auditing firm

The defense also presented Davao City Accountant Vingelin Bajan to help disprove allegations of double compensation against Duterte.

Under questioning, Bajan admitted that she was a partner at Ampil, Elises, Ciudadano and Co., CPAs when it registered with the Securities and Exchange Commission (SEC) in 2003.

Corporate records presented by the prosecution showed that the firm amended its articles of partnership in September 2015 to become Elises and Ciudadano.

The records showed that Elises and Ciudadano served as external auditor for companies linked to Duterte and Carpio, namely GenCorp Industries Inc., Metro City Chow Foods Corp., Town Times Square B, City Hall King Chow Foods Corp., and Great Jolly Times Food Corp.

“Kinukumpirma ninyo na ang Ampil, Elises, Ciudadano and Co. CPAs na inyong binasa, na ayon dito sa dokumento ay dating pangalan ng Elises and Ciudadano, ay parehong Ampil, Elises, Ciudadano and Co. CPAs, kung saan ikaw ay dating partner?” prosecution lawyer Mae Divinagracia asked.

“Yes po,” Bajan replied after a prolonged hesitation.

Senator-Judge Francis “Kiko” Pangilinan then asked about the firm’s office address.

“Ma’am, familiar ba kayo sa address na Unit 6, Dakudao Building, Governor Duterte Street, Davao City?” Pangilinan asked.

“Dati po, nasa Ciudadano Accounting Firm po. Nag-intern din po ako dyan,” Bajan replied.

“Alam niyo ba na ang auditing firm o independent auditing firm ng GenCorp ay yung dati mong kumpanya, Ampil, Elises, and Ciudadano?” Pangilinan asked.

“Hindi ko po familiar po kasi matagal na po ako na… pero yung updated na hindi ko na familiar, Your Honor,” Bajan said.

Pangilinan placed on record that the auditor of GenCorp and Metro City Chow used the same address.

“Well, just to be for the record, ang address din ng auditing firm, yung ng GenCorp at Metro Chow, ay Unit 6, Dakudao Building, Governor Duterte Street, Davao City. So it’s the same. It was your office address,” he said.

“Before po,” Bajan said.

Pangilinan also pointed out that Bajan became a regular employee of the Davao City Accounting Office in 2004 but remained a partner in the private firm until August 2015, when she became the city’s chief accountant, an overlap of 11 years.

“Did you file that employment with your SALN from 2004? Kasi partner kayo, no? Did you file? Did you include that as part of your business interest?” Pangilinan asked.

“I-check ko po kasi matagal na po,” Bajan answered.

When Divinagracia showed SEC records naming Elises and Ciudadano as external auditor of the Duterte-linked businesses, Bajan said she could not recall the firm’s clients.

“Nung panahong nandoon kayo sa firm, sa accounting firm, nagsilbi po ba yung accounting firm ninyo bilang external accountant nung mga kumpanyang binanggit ni Atty. Mae?” Escudero asked.

“Hindi po ma-remember, Your Honor. Sa tagal na po,” Bajan replied.

Senator-judges lose patience

Bajan’s repeated claims of forgetting, her pauses, and her reluctance to confirm details such as her own signature and Tax Identification Number drew warnings from the court.

“My patience is wearing thin,” Escudero told Bajan. “Forgive me. Kung naging bahagi ka ng isang accounting firm, mahirap naman po siguro makaligtaan niyon sa professional niyong karera.”

Senator-Judge Raffy Tulfo raised the possibility of citing her in contempt.

“Kahapon, yung witness, isang witness, tatawa-tawa. Ngayon, eto, very evasive, nagmamaang-maangan. Patikman kaya natin ma-contempt mga ‘to para sa gayon, magkaroon ng respeto sa impeachment court,” Tulfo said.

“Kami, napipikon na. You’ve been very evasive to a very simple question. Patingin-tingin ka pa sa mga pages. All you need to do is tell the lawyer asking the question, ‘Yes, that’s my signature’ or ‘No, that’s not my signature,’” he added.

Villanueva confronted Bajan with her sworn 2015 affidavit of withdrawal from the partnership, executed shortly before her appointment as chief accountant.

“Dito po, meron po kayo na affidavit of withdrawal. Binabanggit po ninyo na kayo ay partner,” Villanueva said, before reading from the document: “I resigned in the partnership effective August 1, 2015, for personal reasons. I am executing this affidavit to inform the SEC, that I am formally withdrawing as partner nito pong Ampil, Elises, Ciudadano and Co. CPAs.”

“Kaya para po sa amin na nakikinig, nakita po namin dito, ay naku po, sigurado po ako ito yung pirma ninyo,” Villanueva added. “Tapos sasabihin nyo po, hindi nyo maalala, hindi nyo po alam, eh mahirap po kaming makumbinsi ng ganoon.”

Lone remaining charge

The Samal lot and the Duterte-linked companies figure in Article II of the Articles of Impeachment, which accuses the vice president of amassing unexplained wealth and failing to truthfully disclose her assets.

It is the only charge left after the House prosecution panel withdrew the three other articles on Oct. 13.

Forensic accountant Alexander Cabrera, a lawyer, certified public accountant, and former chairman of PwC Philippines, testified in October as the prosecution’s final witness.

Cabrera estimated that Duterte and Carpio accumulated about PHP 817.87 million in allegedly undeclared assets and income from 2022 to 2025.

He testified that the figure could approach PHP 1.5 billion under less conservative assumptions, against the vice president’s declared net worth of PHP 98.66 million at the end of 2025.

His computations included a PHP 143.50 million property subtotal covering real estate, insurance premiums, investments, and business stakes.

Cabrera’s analysis attributed PHP 354.8 million, or 43.4% of the total, to GenCorp, Metro City Chow, and Carpio-linked Cale88 Foods Corp.

GenCorp operates five Jollibee franchises, and Duterte listed herself as one of its stockholders in her 2024 and 2025 SALNs.

Earlier hearings showed that the company won PHP 34.2 million in procurement contracts from the Davao City government, or 95.4% of its public awards.

Davao City Mayor Sebastian Duterte told the court that the city awarded GenCorp 19 contracts worth about PHP 33.2 million and that he would have disallowed them had he known of his sister’s ownership stake.

The trial, the first of a sitting vice president before the Senate, opened July 6.

The defense began presenting evidence on Monday, Nov. 9, and has submitted a list of at least 24 witnesses.

Duterte has denied any wrongdoing.