Ex-Sandiganbayan Justice: Cash must be declared separately in SALN, not lumped with other assets

Former Sandiganbayan Presiding Justice Amparo Cabotaje-Tang stated on Monday that cash on hand and cash in bank of government officials must be declared separately in their Statement of Assets, Liabilities, and Net Worth (SALN), and must not be lumped together with other properties. Tang made this clarification during the 24th day of the impeachment trial of Vice President Sara Duterte, in response to a question from Senator-Judge Joel Villanueva. "Well, under [Republic Act No.] 6713, ‘yung cash on hand and cash in bank, they must be specifically declared in the SALN. Hindi pwedeng i-lump ‘yun sa ibang other personal properties," Tang said. When pressed by Villanueva if she would consider the lumping of cash with other assets an "unusual practice," Tang replied, "I will not consider it unusual, but it is against the provision of Section 8 of RA 6713." This issue surfaced during the House justice committee hearing on the impeachment complaints against Duterte, where the absence of her cash in bank from her SALN declarations from 2019 to 2024 was flagged. Atty. Michael Poa, spokesperson for the Vice President’s defense team, explained that Duterte has no cash on hand declared in her SALN since 2019 because it was "lumped" under the “others” line item. Poa added that Duterte’s cash in bank and even jewelry were also "lumped" all together under that specific line item. Tang also cited the case of Carlos vs. Executive Secretary, mentioning that there is a review and compliance procedure under Section 10 of RA 6713 that gives public officials an opportunity to correct any discrepancies. However, the core point remains that lumping cash with other assets contravenes the law's intent. Source: GMA News Philippines