Prosecutors have sought to undercut this argument by repeatedly asking witnesses who dealt with Manafort and Gates about the dynamics of their relationship, trying to underscore that Manafort was the supervisor.
Laporta also said Manafort was copied on several emails she sent to Gates regarding her concerns - but she did not consider calling Manafort directly because it appeared he was largely aware of what was happening.
"We did not submit the required form designating he had control over an offshore account", Gates told the jury in federal court in Alexandria, Va., on the fifth day of the trial.
Manafort's defense team aimed to discredit Gates as a liar and an embezzler who falsified Manafort's finances while trying to cover up his own crimes.
Some observers who watched Gates' testimony on Monday said they thought he was credible.
"At Mr. Manafort's request, at different points in the year, we did not disclose the foreign bank accounts", Gates said. Those charges include: conspiracy against the United States, conspiracy to launder money, failure to file reports of foreign bank and financial accounts, being an unregistered agent of a foreign principal, false and misleading FARA statements, and false statements.
Trump hasn't tweeted about Manafort since the first day of the trial last week, and the trial itself is not about the work Manafort did on the campaign.
Prosecutors on Monday went through a list of overseas corporations and Gates testified that all of them were controlled by Manafort and contained income earned by his political consulting work. Mueller is also investigating possible coordination between Trump campaign members and Russian officials in the election campaign, but the charges against Manafort do not address that. When a banker asked about $1.5 million debt that Manafort's company owed to a Cyrus entity called Peranova Holdings Limited, Gates produced a backdated document showing it was forgiven.
Gates and Manafort knew all of these actions were illegal, Gates said.
The ex-deputy of Donald Trump's former campaign manager Paul Manafort has told a court he committed crimes with his former boss and stole from him. Laporta, who testified under an immunity deal with the government, acknowledged that she agreed under pressure from Gates to alter a tax document for one of Manafort's businesses.
Asked whether the money in the accounts was Manafort's income, Gates said, "it was".
Similar to prior witnesses, Ms Laporta testified Mr Gates and Mr Manafort were in lockstep but that Mr Manafort was in charge.
Andres said he was obligated to show the jury why Manafort was getting tens of millions of dollars in payments to prove it was income.
Laporta said she had grown to distrust the information Gates was providing her, though she didn't know about the embezzlement.