The Commission on Elections (Comelec) First Division has denied the petition for disqualification filed by the group Pudno Nga Ilokano against presidential candidate Ferdinand "Bongbong" Marcos Jr., the last remaining disqualification case pending against him at the division level.
In the resolution t promulgated on Wednesday, April 20, the First Division denied the petition for "lack of merit" and addressed each of the petitioners' claim to disqualify Marcos Jr.
In their petition, petitioners composed of Margarita Salonga Salandanan, Crisanto Palabay, Mario Ben, Danilo Consumido, Gil Derilo, Raoul Tividad, Nida Gatchalian and Nomer Kuan. said respondent is disqualified to run for or to hold any elective position, much less for the position of Philippine president, citing the following reasons:
- For having been found guilty by final judgment of crimes involving "moral turpitude" pursuant to Section 12 of the Omnibus Election Code.
- For having been found guilty, by final judgment, of a crime that carries the penalty of more than 18 months also pursuant to Sec. 12 of the OEC.
- For having been actually sentenced to prison correccional and is thereby effectively deprived of his "right ot suffrage" pursuant to Article 43 of the revised penal code in relation to Sec. 2 Article VII of the 1987 Philippine Constitution.
- Also in view of his conviction for violation of Sec. 45 of the National Internal Revenue Code of 1977 which in itself already carries the accessory penalty of perpetual disqualification from public office pursuant to Sec. 286 of the NIRC of 1977.
Their petition for disqualification is the seventh and final disqualification case pending against Marcos Jr. at the division level.
Moral turpitude
Repeated failure to file income tax returns is not a crime involving moral turpitude.
According to the 31-page document,, while it is undisputed that Marcos Jr. was indeed convicted of four counts of failure to file income tax returns, the First Division cited Republic vs Marcos wherein the Supreme Court already settled the said issue when it categorically declared that "failure to file an income tax return is not a crime of moral turpitude".
Section 12 of the Omnibus Election Code states that a person shall be disqualified to be a candidate and to hold any office for several reasons which includes a crime involving moral turpitude.
"An assiduous study of the records and relevant jurisprudence yields to a conclusion that there is no moral turpitude in this case," the resolution read.
The Commission explained that "moral turpitude is not involved in every criminal act and is not shown by every known and intentional violation of statute, but whether any particular conviction involves moral turpitude may be a question of fact and frequently depends on all the surrounding circumstances." The resolution also stated that there is no tax evasion in the said case despite the fact that the non-filing of income tax return was done repeatedly by Marcos Jr.
"The government was not defrauded. In the case of Respondent, it can be said that the filing of income tax return is only for record purposes, not for the payment of tax liability. He may have been neglectful in performing this obligation, it however does not reflect moral depravity," the resolution read.
A crime that carries the penalty of more than 18 months
The petitioners, according to the resolution, alleged that the conviction of the respondent carried with it the penalties of imprisonment of three years and a fine of P30,000. They said that the Court of Appeals (CA) modified the penalty by removing the penalty of imprisonment but argued that this deletion renders the decision void as it is done contrary to law. Petitioners therefore theorized that the penalty provided by their cited law which is Section 254 of the 1977 National Internal Revenue Code (NIRC) must be the one followed.
The resolution said that the petitioners are "gravely mistaken" and that the petitioners' assertions are "erroneous and misleading".
The First Division then ruled that the petitioners' claim is "undoubtedly defective and lacking legal basis". Their theory, the resolution stated, that the CA decision is void due to the deletion of the penalty of imprisonment "must fail".
Perpetually disqualified
The resolution ruled that the respondent is not perpetually disqualified from holding any public office, to vote, and to participate in any election.
Two questions, according to the resolution must be address considering the arguments of the parties which are:
Is the penalty of perpetual disqualification from holding any public office, to vote and to participate in any election under Article 286 of the 1977 NIRC, as amended by P.D. No. 1994, an accessory penalty and automatically imposed with the principal penalty?
Was Respondent a public officer at the time of the expiration of the period to file for taxable year 1985 on 18 March 1986?
For the first, the First Division said that it is not an accessory penalty and not automatically imposed with the principal penalty.
For the second, the First Division said the respondent was no longer a public officer at the time of the consummation of the offense of failure to file income tax return March 18, 1986.
TRAIN Law
The respondent stated that the new provision by the Train Law, specifically Section 50-A, should be given "retroactive effect" that will be favorable to the accused. It is his theory that said law effectively decriminalized non-filing of income tax returns of individuals who are earning purely compensation income.
However, the First Division did not agree. The TRAIN Law, according to the resolution, does not also provide for its retroactive application.
Is Marcos Jr. qualified to run as President?
According to the resolution, the respondent "possesses all the qualifications and none of the disqualifications under the 1987 Constitution and relevant laws." Due to this, the petition was dismissed. It was also mentioned that there is no actual issue or controversy regarding his qualification and that the First Division no longer finds the necessity to address this.