September 21, 2026 (Day 27)
Day 27 focused on Article II of the Articles of Impeachment, which centers on Vice President Sara Duterte's alleged unexplained wealth, unsubmitted or inaccurate Statements of Assets, Liabilities, and Net Worth (SALNs), and non-divestment of corporate interests. The prosecution called Securities and Exchange Commission (SEC) Director Gerardo del Rosario as a key witness to examine official corporate registry records. Del Rosario testified that SEC records show no documentation indicating Duterte ever divested her business interests or transferred her shares in companies linked to her while holding public office.
The testimony highlighted Metro City Chow Foods Corporation, in which Duterte was listed as an incorporator in 2016 and served as a board member through 2025. During questioning by Senate President Sherwin Gatchalian, Del Rosario affirmed that serving on a corporate compensation committee while holding national executive office could constitute a violation of Article VII, Section 13 of the 1987 Philippine Constitution, which prohibits executive officials from holding other offices or financially participating in private businesses. In response to defense objections, Presiding Officer Francis Escudero excluded corporate records concerning two other entities from the SEC witness's testimony.
To streamline the trial, the prosecution withdrew its planned Civil Service Commission witness, citing that prior testimony regarding SALN guidelines was already sufficient. Outside the direct witness testimony, detained Senator Rodante Marcoleta announced he would not participate in the trial or eventual voting due to constitutional objections regarding the proceedings, while the defense team noted that the Vice President remained in close coordination with her lawyers regarding sub judice guidelines following show-cause orders issued to prosecution members.


