MANILA— House prosecutors on Friday challenged Vice President Sara Z. Duterte to explain a tax document indicating that she received P82,000 in compensation from the Davao City government in 2023, when she was already serving as vice president.

The prosecution cited constitutional provisions prohibiting the president and vice president from receiving other government emoluments or holding another office or employment during their tenure, subject to exceptions provided by the Constitution.

“Any way you look at it, whether it’s negligent or malice, ang bawal ay bawal. That’s the whole point here,” House prosecutor and 1-Rider Party-list Rep. Rodge Gutierrez said during a lunch break press briefing.

The issue arose during Thursday’s impeachment trial, when Anne Loraine Garcia-Marquez, chief of staff of the Bureau of Internal Revenue (BIR) commissioner’s office, confirmed that a BIR Form 2316 attached to Duterte’s 2023 income tax return identified the Davao City government as her employer and reported compensation of P82,000.

Article VII, Section 6 of the 1987 Constitution prohibits the president and vice president from receiving other emoluments from the government or any other source during their tenure. Section 13 bars them from holding another office or employment, except as otherwise provided in the Constitution.

House prosecutor and Bukidnon 2nd District Rep. Jonathan Keith Flores distinguished Duterte’s earnings as Davao City mayor in 2022 from the compensation declared for 2023, after she assumed the vice presidency.

“Was there other income that was coming in when she was already vice president, as what was reported in the BIR forms, ’di ba? Or wala,” Flores said.

“And hindi ko nakuha from the cross na they attacked that portion eh. Wala akong nakitang ganoon,” he added, referring to the defense’s cross-examination of Garcia-Marquez.

Gutierrez said the prosecution was relying on Duterte’s own tax documents and maintained that the defense needed to address the reported compensation rather than focus on taxpayer registration procedures.

“Ito ‘yung dokumentong sinasabi ng prosecution. Now it’s up to the defense to answer. Yet with the cross, we saw no answer,” he said.

Deputy Speaker Francisco Paolo Ortega V also criticized the defense’s handling of the evidence, saying it had yet to provide a satisfactory explanation.

“Sa pananaw ko, kaya sila niluluto sa sarili nilang mantika, eh, kasi hindi maayos, eh. Hindi nila mapaliwanag, eh,” Ortega said.

The reported compensation forms part of the prosecution’s case involving allegations of unexplained wealth and possible constitutional violations by Duterte.

Whether she actually received the P82,000 and whether the payment constituted prohibited compensation remain for the Senate impeachment court to determine.