MANILA – Ibinasura ng Commission on Elections (Comelec) First Division sa pagboto ng 2-0 ang pinagsama-samang disqualification cases laban kay presidential candidate Ferdinand “Bongbong” Marcos Jr. dahil sa kawalan ng merit nito.

“The consolidated petitions of Ilagan v. Marcos Jr., Akbayan v. Marcos Jr., and Mangelen v. Marcos Jr. have been dismissed for lack of merit, by the COMELEC’s 1st Division,” inihayag ni Comelec spokesperson James Jimenez sa isang tweet nitong Huwebes.

Si Commissioner Aimee Ferolino, ang ponente sa mga petisyon, at si Commissioner Marlon Casquejo ay mga miyembro ng First Division ng Comelec.

“Contrary to Petitioners’ assertion, the penalty of perpetual disqualification by reason of failure to file income tax returns was not provided for under the original 1977 NIRC (National Internal Revenue Code). Both Petitioners Ilagan et al. and Akbayan et al. cited Section 252 of the 1977 NIRC, which upon Our verification, is a provision pertaining to the “‘Falsification, or counterfeiting, restoration, or alteration of documentary stamps; possession or use of false, counterfeit, restored, or altered stamps,‘” pagbasa sa 45-pahinang resolusyon.

Dagdag nito: “However, a further review of the 1977 NIRC would belie Petitioner’s claim; while there was indeed a provision on perpetual disqualification, the same is applicable only on unlawful possession or removal of articles subject to specific tax without payment of tax. To be clear, the penalty of perpetual disqualification came into force only upon the effectivity of P.D. No. 1994 on 01 January 1986. Thus, the penalty cannot be made to apply to Respondent’s tax violations, which were committed before the effectivity of the said law, in accord with the constitutional prohibition against ex post facto laws.”

Ang Dibisyon ay nagpasya din na pabor sa respondent sa parusa ng higit sa 18 buwang pagkakulong at ang paghatol ng isang krimen na kinasasangkutan ng moral turpitude.

“Was respondent meted with the penalty of imprisonment of 18 months? Similar to the imposition of perpetual disqualification, We also find that the penalty of imprisonments was absent in the Court of Appeals (CA) decision,” batay sa naging desisyon.

“Whether or not a crime involves moral turpitude is ultimately a question of fact and frequently depends on all the circumstances surrounding the violation of the statute. After carefully examining each argument of the parties and the circumstances surrounding Respondent’s failure to file income tax, We find to rule in Respondent’s favor. To determine if a crime involves moral turpitude, the Supreme Court has consistently ruled that it must be approached on a case-to-case basis,” dagdag nito.

Sinabi ng First Division na ang hindi pag-file ng mga tax returns ay hindi likas na mali “sa kawalan ng isang batas na nagpaparusa dito.”

“The said omission became punishable only through the enactment of the Tax Code. Moreover, even the 1977 NIRC recognizes that failure to file income tax is not a grave offense as the violation thereof may be penalized only by a fine. Though there was the penalty of imprisonment, the 1977 NIRC gave the court the discretion to either impose a fine, imprisonment, or both,” sabi nito.

Sinabi ng Comelec division na pinatawan lamang si Marcos ng multa sa hindi nito paghahain ng kanyang income tax returns.

Idinagdag nito na ang disqualification na binanggit ng mga petitioner sa ilalim ng Seksyon 12 ng Omnibus Election Code, ay nagsasaalang-alang lamang ng tatlong pagkakataon kapag ang isang tao ay maaaring madiskuwalipika na humawak ng pampublikong tungkulin, “to wit: 1. idineklara ng karampatang awtoridad na wala sa tamang pag-iisip at na walang kakayahan; o 2. hinatulan ng huling hatol para sa subversion, insurrection, rebelyon o para sa anumang pagkakasala kung saan siya ay nasentensiyahan ng parusang higit sa labing walong buwan; o 3. hinatulan ng pinal na paghatol para sa isang krimen na kinasasangkutan ng moral turpitude.”

“It is clear as day that Respondent’s sentence to pay fines does not fall under any of the above-enumerated instances for disqualification under Section 12 of the OEC to operate. Thus, whether or not he satisfied the payment of fines and penalties with the RTC of Quezon City is immaterial, as his sentence did not fall within the purview of Section 12 of OEC,” ayon sa naging desisyon.

Kinilala rin nito na ang pagresolba ng kaso ay “mahalaga,” kung isasaalang-alang ang kalapitan ng pambansa at lokal na halalan sa Mayo 9.

“However, the deprivation of one’s right to be voted for in any election should not be exercised whimsically and capriciously, lest we will be preventing qualified candidates from pursuing a position in public office,” ayon sa naging desisyon.

Samantala, malugod na tinanggap ng kampo ni Marcos ang desisyon ng First Division na ibasura ang inilarawan nitong “nuisance petitions”.

“We again commend the honorable members of the Comelec’s 1st Division for upholding the law by dismissing cases that we have long described as nuisance petitions,” sabi ni Atty. Vic Rodriguez, tagapagsalita ni Marcos, sa isang pahayag.

Sinabi ni Rodriguez na ang mga petitioner ay napatunayang guilty sa pagsisinungaling at sa sadyang panlilinlang sa Comelec sa pamamagitan ng sadyang pagsipi ng mga maling probisyon ng batas at isiniksik ang mga ito sa kanilang mga maling salaysay.

“While we call on this seemingly misguided segment of our society to stop spreading lies against presidential candidate Bongbong Marcos, we nonetheless extend our hands of unity and continue with our call for them and every Filipino to join us in shaping a better and united future for our people,” wika niya.