Manila: Prosecutors are set to present bank, corporate, tax, and property records as the Senate impeachment court resumes proceedings on Monday, seeking to determine whether Vice President Sara Z. Duterte's declared wealth matches her actual financial transactions and business interests.

According to Philippines News Agency, the prosecution's evidence for Article II of the impeachment complaint, which accuses Duterte of unexplained wealth and inaccurate declarations in her Statements of Assets, Liabilities, and Net Worth (SALNs), is expected to include an Anti-Money Laundering Council (AMLC) report citing PHP6.7 billion in aggregate transactions linked to the bank accounts of the Vice President and her husband, lawyer Manases Carpio.

In a radio interview early Sunday, Bicol Saro Party-list Rep. Terry Ridon, a member of the prosecution team, stated that the AMLC will present its findings again, which were previously discussed during the House of Representatives' impeachment proceedings. Ridon emphasized that this evidence is not covered by sub judice restrictions as it was already discussed in the House proceedings.

The Senate impeachment court has issued subpoenas for bank and tax records, giving prosecutors access to financial documents that were not available during the earlier House inquiry. Ridon noted that prosecutors would compare the financial activities with Duterte's lawful income, declared assets, and other property interests to establish the allegation of unexplained wealth.

Meanwhile, House prosecution adviser and spokesperson Robert Ace Barbers indicated that records from the Securities and Exchange Commission (SEC) would be used to examine Duterte's business interests and determine whether income from those ventures was reflected in her SALNs. A SEC official is expected to authenticate corporate records connected to Duterte and Carpio.

Prosecutors also intend to examine major property acquisitions and compare them with Duterte's reported income, assets, and other financial resources.

In a related matter, House prosecution spokesperson and Lanao del Sur 1st District Rep. Zia Alonto Adiong mentioned that the outcome of Duterte's impeachment trial could provide an important legal reference for future impeachment proceedings, particularly in determining the voting threshold when some senator-judges are unable to participate.

The Senate impeachment court is reviewing whether the constitutional requirement of a two-thirds vote of all Senate members translates to 16 votes or whether the voting base may change when some senator-judges are unavailable. The court is seeking views from constitutional experts before hearing arguments from the prosecution and defense on how the two-thirds requirement should operate under the Senate's present circumstances.

Alonto Adiong pointed out that whatever interpretation emerges will have implications beyond Duterte's case, as future Senates could face similar vacancies, absences, or legal impediments during impeachment proceedings.