The Bureau of Internal Revenue (BIR) announced that Vice President Sara Z. Duterte received compensation income from the City Government of Davao in 2023, in addition to her salary as the Vice President of the Philippines.
During a Senate Impeachment Court session, Atty. Anne Lorraine Garcia-Marquez of the BIR testified that Duterte attached BIR Form 2316, submitted with her Income Tax Return (ITR) for 2023, which lists the Davao City government as her employer. This implies that she received income from the city, although the reasons and nature of this compensation remain unclear.
Prosecution counsel Atty. Erwin Matib referred to Section 13, Article VII of the 1987 Constitution, which prohibits the President and Vice President from engaging in any other profession or business while in office. The interpretation of this provision raises questions about the legality of Duterte's additional income.
Marquez explained that under the Tax Code, all income, regardless of its source, is subject to tax. Matib noted Duterte had reported 'other income' on her ITRs when she served as Mayor of Davao City, including P3.188 million in 2017, P1.876 million in 2018, and P4.051 million in 2019, the last year of her mayoralty.
Additionally, Matib referenced Section 90 of Republic Act No. 7160, which prohibits local government officials from pursuing other professions apart from their role as local executives. Marquez confirmed that Duterte's ITR does not specify the source of her reported 'other income,' but suggested it might originate from her legal practice.