Contact Details

Rm. N-411, House of Representatives, Quezon City, Metro Manila, Philippines
+63 2 931 5497, +63 2 931 5001 local 7370

(First of two installments)

THE defense presented by Ferdinand Marcos Jr. before the Commission on Elections (Comelec) have been enfeebled by his admission in his answer and memorandum of his final conviction of failure to file his income tax returns (ITRs), particularly for 1985 where the mandatory ITR was due on April 15, 1986 after the effectivity on January 1, 1986 of the amendatory PD 1994. The National Internal Revenue Code (NIRC) of 1977 was amended by PD 1994 by imposing the accessory penalty of perpetual disqualification from holding public office, to vote and to participate in any election under Sec. 286(c) of the NIRC on those convicted of tax offenses. 

THE practice by the Supreme Court of releasing a cursory media advisory on the bare results of its adjudication of high-profile cases, like the challenged Anti-Terrorism Act of 2020 (ATA) or Republic Act 11479, without the ponencia and the justices’ separate opinions, leaves the parties and the public in the dark on how the contentious issues were resolved.