Manila: Repeated failure to disclose the same property in successive Statements of Assets, Liabilities, and Net Worth (SALN) may support an inference of attempted concealment or dishonesty, but an omission does not automatically establish guilt, former Sandiganbayan presiding justice Amparo Cabotaje-Tang told the Senate impeachment court Monday. Cabotaje-Tang made the distinction during interjections by Senator-judges Raffy Tulfo and Joel Villanueva after her direct testimony on the general Wealth Test for Article II of Vice President Sara Duterte's impeachment trial.

According to Philippines News Agency, Cabotaje-Tang clarified the nuances of SALN omissions when Senator Tulfo inquired about the classification of money or property omitted from a SALN. She described such occurrences simply as omissions and cautioned against prematurely concluding the existence of unexplained wealth. Cabotaje-Tang emphasized the importance of allowing officials the opportunity to explain the omission, highlighting the need for supporting records to validate lawful acquisition of the assets in question.

She further explained that if the explanation satisfactorily shows lawful acquisition, the property would not be considered unexplained wealth. Senator Tulfo then questioned the implications of recurring omissions, to which Cabotaje-Tang responded by urging an examination of whether the omission was an honest mistake or intentional concealment.

When asked about the conditions under which an omission could be deemed intentional concealment, Cabotaje-Tang pointed to judicial precedents involving repeated nondisclosure. She stated that repeated omissions could indicate intentional concealment, potentially constituting dishonesty.

Senator Villanueva sought clarity on what concrete evidence should differentiate a good-faith error from deliberate concealment. Cabotaje-Tang illustrated this with a pattern of omissions over five consecutive years as indicative of potential concealment.

Earlier in her testimony, Cabotaje-Tang described the SALN as a sworn public document and an accountability framework that facilitates comparison between an official's declarations and their tax, business, property, and other financial records. She emphasized the need to address what should have been disclosed, the reasons for any omissions, and whether supporting documentation substantiates the explanation.

Cabotaje-Tang was presented by the prosecution to establish the legal grounds for proving Duterte's alleged unexplained wealth.