The Commission on Elections (Comelec) on Monday, Jan. 31, released the separate opinion of Commissioner Rowena Guanzon on the petitions seeking to disqualify presidential aspirant Ferdinand "Bongbong" Marcos Jr.

In her separate opinion, Guanzon said she voted to grant the petitions for disqualification filed against Marcos Jr. as the "facts are undisputed."

"In view of the foregoing, I vote to grant the petitions for disqualification and declare Respondent Ferdinand R. Marcos II disqualified from running for the position of President of the Philippines,” she said.

Guanzon said Respondent's repeated and consistent failure to file his income tax returns for four straight year shows that his acts can no longer be casually considered as mere omissions.

"As a high government official at that time, Respondent must be well aware of his obligation to file his tax returns. As such high official, Respondent had staff to help him in administrative matters. Thus, there is no possible excuse for not exerting the slightest of efforts to comply with what everyone else complies with. Responder repeated violation of the law is reflective of and constitutes an act of baseness in the duties which he owes his fellow Filipinos and his country," she said.

"Significantly, at the time when Respondent chose not to comply with his duty to society, not only was he a high-ranking government official, he was also the son of the President of the Philippines. Undoubtedly, Respondent wielded considerable power and influence. Instead of setting a good example for his constituents to emulate, Respondent acted as if the law did not apply to him," added Guanzon.

"Thus, the inevitable conclusion is that Respondent knowingly and deliberately chose not to comply with a positive duty enjoined by law. Respondent disregarded the possible deleterious effects that his acts will have against public interest. Taken together, all of these circumstances reveal that Respondent's failure to file his tax returns for almost half a decade is reflective of a serious defect in one's moral fiber. For these reasons, I find that the totality of the circumstances shows that Respondent's conviction for the offense of non-filing of his tax returns for four consecutive years involves moral turpitude," she said.

Her separate opinion was released days before her retirement on Feb. 2.

Guanzon is part of the Comelec First Division handling the three disqualification cases against Marcos Jr filed by Akbayan, Bonifacio Ilagan et al, and Abubakar Mangelen.

The division has yet to issue a resolution on the consolidated cases.

Meanwhile, Comelec Spokesperson James Jimenez explained that in terms of the disposition of the case, what is crucial and what really matters is the main decision.

"Ultimately, what we are looking into is the collegial decision, which is embodied in the ponencia, the main decision. That is what we are waiting for," he said in a press briefing.

Jimenez said Guanzon's opinion will be part of public record when she retires on Feb. 2.

"It will not be part of the (cases') record. But, it will be part of public record... at least, she would have made her opinion known," he said.