COMELEC first division junks DQ case against Marcos, Jr.: Failure to file tax returns is not ‘inherently immoral’


The Commission on Elections (COMELEC) First Division dismissed the disqualification cases for Ferdinand “Bongbong” Marcos Jr. due to “lack of merit” yesterday, February 10, 2022. Commissioner ponente Aimee Ferolino and Commissioner Marlon Casquejo voted 2-0 in favor of the non-disqualification. With a unanimous vote, the son of the late dictator continues to campaign for the presidential elections. 

The 41-page ruling stated that Marcos Jr. did not commit a crime of moral turpitude when he repeatedly failed to file his income tax return (ITR)  from 1982 to 1985. His guilty conviction in 1995 by the Quezon City Regional Trial Court is grounds for disqualification under the election code. 

“Is the failure to file tax returns inherently immoral? We submit that it is not. The failure to file tax returns is not inherently wrong in the absence of a law punishing it,” stated the 41-page ruling

Furthermore, the 41-page ruling cited Republic Act no. 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) Law as decriminalizing the non-filing of income tax returns. According to the ruling, Marcos, Jr. is a “purely compensation income earner,” thus passing the responsibility to the government to compute his taxes. 

Under the TRAIN Law, compensation income earners are permitted not to file their ITRs; hence, Marcos, Jr.’s case is not deemed as an offense.

According to the First Division, the penalty of perpetual disqualification is to be applied only after the implementation of Presidential Decree No. 1994 on January 1, 1986, signed by late dictator and Marcos, Jr.’s father, Ferdinand Marcos. 

It cannot be used as grounds for Marcos Jr’s disqualification. 

After news of the dismissal of the disqualification cases, the COMELEC received backlash from people through social media. Former commissioner Rowena Guanzon, who was previously part of the First Division, slammed COMELEC’s resolution saying that Ferolino chose to turn a blind eye to the circumstances on the offense of Marcos Jr.

“Ferolino argued that Marcos Jr. did not voluntarily and intentionally violate the law. Is he stupid that he did not know that he should file an ITR? Di ‘ba Oxford graduate daw siya, bakit hindi niya alam something as basic as that? Now, if alam niya that he should have filed, then his failure to file for four years is already an indicia that such failure was voluntary and intentional.” 

Guanzon retired last February 2, following subsequent statements and clamors to the COMELEC to release the result. The former commissioner believed there was “political influence” involved, and that Ferolino deliberately delayed the ponencia

Meanwhile, the Campaign Against the Return of the Marcoses and Martial Law (CARMMA) also expressed their dismay at the ruling. However, the group also stated their lack of surprise on the result. 

“By allowing him (Marcos Jr.) to run as president in the upcoming elections, Commissioners Ferolino and Casquejo have sided with the brazen lies and crimes of the Marcoses,” stated the group. 

CARMMA stands firmly with its petition to disqualify Marcos from the presidential elections, asserting that a convicted criminal should not be allowed to run for any government position, most especially the highest position in the government and the country. 

“Those who espouse “unity” and do not acknowledge accountability for their high crimes against the people are the real nuisance and swindlers in this country. Unity without justice is impunity.”

Another disqualification case against Marcos is awaiting resolution before the COMELEC’s Second Division, filed by the Pudno Nga Ilocano. The Second Division has also dismissed two other Marcos disqualification cases: the petition to declare Marcos a nuisance candidate by Danilo Lihaylihay, and a petition to cancel Marcos’ certificate of candidacy by civic leaders. These were then appealed before the en banc. 

Senatorial candidate and human rights lawyer Atty. Neri Colmenares lambasted the commission’s decision, asserting it as a dishonor on the legacy of martial law victims. 

“The law is clear, yet such resolutions distort the meaning of the law. It sets a dangerous precedent that upholds the favoring of allies at the expense of the rule of law,” Colmenares stated.

Featured image courtesy of Philippines Lifestyle News.

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