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BINIGYANG diin ni Supreme Court Senior Associate Justice Antonio Carpio na ang tanging paraan ni Bongbong Marcos para makaligtas sa petitions ay ang kanselahin ang kanyang certificate of candidacy o ma-disqualify siya sa 2022 presidential race.
Kinontra ang pananaw ni dating Chief Justice Artemio Panganiban, sinabi ni Carpio sa kanyang kolum sa Philippine Daily Inquirer column na “there’s no way for Marcos to really stay on the presidential race after having been convicted for violating the Tax Code.”
“The disqualification under the Tax Code is ‘perpetual’ and cannot be removed by the service of sentence or the payment of the deficiency income taxes, fines, and surcharges. Only a presidential pardon can remove the perpetual disqualification under the Tax Code,” sabi pa ni Carpio.
Ayon kay Carpio, ang certificate na inisyu ni Judge Rowena Sto. Tomas-Bacud, ang Officer-in-Charge ng Branch 105 ng Quezon City Regional Trial Court, na nag-convict kay Marcos Jr. sa tax evasion at non-filing ng income tax returns, ay nagsasabing walang rekord sa file na si Marcos Jr. ay “satisfied the payment of tax deficiencies and penalties imposed upon him through the 1995 conviction.”
“This Certification is binding on the Second Division, unless Marcos Jr. can show either proof of payment of the amounts he was ordered to pay in the Court of Appeals Decision of Oct. 31, 1997, or that the Certification was not issued by the proper court official. Before any payment could have been made by Marcos Jr., there must have been an Order of Payment issued by RTC Branch 105 for the payment of the deficiency income taxes, fines, and surcharges,” ani Carpio, sinabing mayroon ding precondition para sa Bureau of Internal Revenue na tanggapin ang payment.
“The answer of Marcos Jr. to the Petition did not deny specifically the material averments relating to his disqualification under the Tax Code. Thus, the material averments are deemed admitted,” giit ni Carpio.