Undeclared Cash in SALN Violates Law, Says Witness in VP Sara Trial
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2026年9月14日
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Undeclared Cash in SALN Violates Law, Says Witness in VP Sara Trial

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A former Sandiganbayan presiding justice testified that failing to separately declare cash on hand and cash in bank in a public official’s Statement of Assets, Liabilities and Net Worth (SALN) violates the law. This emerged during a trial concerning the SALN of Vice Presidential candidate Sara Duterte.

Failing to separately declare cash on hand and cash in bank in a public official’s Statement of Assets, Liabilities and Net Worth (SALN) violates the law, a former Sandiganbayan presiding justice said on Monday. “Under [Republic Act] 6713, cash on hand and cash in bank must be specifically declared in the SALN of a public official,” said retired Sandiganbayan Presiding Justice Amparo Cabotaje-Tang. Tang’s statement was made during the trial concerning the SALN of Vice Presidential candidate Sara Duterte. She explained that lumping cash and bank deposits under a single “cash” entry disregards the distinction mandated by law and could constitute a false declaration. SALN is a critical tool designed to prevent corruption among public officials and ensure transparency in their assets. In the Philippines, the public disclosure of officials' wealth is considered an essential element in building public trust. This testimony highlights the importance of accurate SALN declarations and maintaining transparency. It may influence future legal interpretations and accountability measures for public officials in similar cases.

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