Guanzon: No law vs. non-filing of ITRs? How was Marcos Jr. convicted?

Former Commission on Election (Comelec) commissioner Rowena Guanzon on Thursday criticized the former First Division for dismissing the disqualification case filed against presidential aspirant Ferdinand "Bongbong" Marcos Jr.

In a 41-page resolution penned by Commissioner Aimee Ferolino, the division dismissed the consolidated suit against Marcos' candidacy "for lack of merit."

"There is no law punishing non-filing of ITR? Why was BBM convicted then? Ang bright bright nyo naman," Guanzon said on Twitter.

Before she retired in early February, Guanzon, then the presiding officer of the Comelec First Division, accused Ferolino of delaying the release of the decision of the disqualification cases vs. Marcos to invalidate her vote.

Ferolino denied the accusation and in turn claimed that Guanzon had been trying to influence her ruling.

Comelec spokesman James Jimenez said the division junked the consolidated petitions of Bonifacio Ilagan, Abubakar Mangelen, and Akbayan "for lack of merit."

The petition to disqualify Marcos was based on the argument that he was barred from holding public office after he was convicted of failing to file his ITRs from 1982 to 1985.

"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," the resolution read.

"To be clear, the penalty of perpetual disqualification came into force only upon the effectivity of PD 1994 on 01 January 1986," it added.

The ruling also said that the non-filing of income tax returns was not a crime involving moral turpitude. —NB, GMA News