Veteran lawyer Lorna Kapunan has identified two of the possible articles of impeachment against Vice President Sara Duterte as the most compelling out of handful of alleged impeachable offenses that have been laid out against the latter.

She said these were the Anti-Money Laundering Council's (AMLC) report on the P6.77 billion worth of flagged transactions of Duterte and her husband's bank accounts, and the death threats she publicly declared against President Marcos, First Lady Liza Araneta-Marcos, and former House Speaker Leyte 1st district Rep. Martin Romualdez.

"Ang walang deniability ay itong AMLC, 'yung report ng AMLA (Anti-Money Laundering Act) because sa inflow at tsaka outflow ng funds. Arithmetic lang 'yan eh. How can they say that AMLA through the years, 19 to 20 years 'yan, na finalsify ng AMLA for 20 years yung figures na pumapasok sa account tsaka lumalabas sa account at tsaka yung balanse? Mahirap 'yun. So malakas 'yung issue ng AMLA," Kapunan said in a recent radio interview.

(The undeniable evidence comes from the AMLC report under the Anti-Money Laundering Act, because it tracks the inflow and outflow of funds. That is just arithmetic. How can they claim that for 19 to 20 years, AMLA falsified the figures of money entering and leaving the account, along with the balances? That would be difficult. So the AMLA issue is strong.)

Duterte's statements of assets, liabilities and net worth (SALN) show a declared net worth of only P88.4 million, with no explicit disclosure of cash on hand or bank deposits for six consecutive years since 2019.

Her net worth also saw a whopping elevenfold jump from P7 million in 2007, when she was Davao City vice mayor, to P88.4 million in 2024 as vice president.

For Kapunan, the sheer math alone makes the unexplained wealth allegation one of the strongest grounds in this year's impeachment case.

As for the death threats, the long-time litigator said the authenticated video of Duterte's Nov. 23, 2024 virtual press conference at the House of Representatives was equally damning and extremely difficult to walk back on.

Kapunan cited the National Bureau of Investigation’s (NBI) filing of an inciting to sedition and grave threats complaint against the Vice President after it had verified the statements that the impeachment respondent made.

"Ito po ay evidence na hindi galing sa House—evidence na galing mismo sa NBI. At bago nila inidentify yung mga videos, sa tanong ng isang congressman, na-authenticate ba ito?" she said.

The NBI--in the April 29 hearing of the House Committee on Justice--authenticated the chain of custody of the video, confirming it was not edited, spliced, or artificially generated, before it was presented to the panel.

Meta also complied with the NBI's request to preserve the original livestream, which was reportedly broadcast from the account of former presidential spokesperson, lawywer Harry Roque.

"So napakalakas ng ground na 'yan. Dadagdag ko na, kitang-kita naman yung galit ng isang vice president, di lang 'yan, yung mga kapatid niya. Sasabihin nila conditional threat, mga kasama, wala pong conditional threat. A threat is a threat," Kapunan stressed.

(That ground is very strong. I will add that the anger of a vice president is evident, and not only his but also that of his siblings. They will say it is a conditional threat, but colleagues, there is no conditional threat.)

She further dismissed attempts by Duterte's camp to downplay the threats as just conditional or rhetorical.

The lawyer pointed out that the Vice President was visibly angry in the press conference when she said she had already spoken to an individual and instructed him that in case she gets killed, he was to kill the First Couple and former House speaker.

"It is a threat by itself. Worse than that, the hiring of an assassin by itself. So ngayon may nagfo-float na assassin dito, hindi mo alam kung kailan mag-i-strike ang assassin na 'yan. Tapos binabaliktad nila na ang threat is sa life ng Vice President," she said.

(Now there is talk of an assassin here, and you do not know when that assassin will strike. Then they twist it to say that the threat is to the life of the Vice President.)

Kapunan was tapped as a private prosecutor in the 2025 impeachment case against Duterte.