Did Marcos Jr. serve his sentence?

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The decision of the Court of Appeals (CA) convicting Ferdinand R. Marcos Jr. of criminal violation of the Tax Code became final and executory on Aug. 13, 2001. The fallo or dispositive portion of the

Court of Appeals decision ordered Marcos Jr. “to pay to the BIR the deficiency income taxes” and “to pay a fine of P2,000.00 for each charge xxx for failure to file income tax return for 1982, 1983 and 1984; and a fine of P30,000.00 xxx for failure to file income tax return for 1985, with surcharges.”

In his Answer to the Petition to cancel his certificate of candidacy , Marcos Jr. claims that the CA’s fallo “does not specify the particular deficiency income tax which appellant therein is required to pay.” In effect the Answer judicially admits that Marcos Jr. has not paid the deficiency income tax up to now. Moreover, while the Answer admits that the order to pay the fine, as distinguished from the deficiency income tax, is unambiguous, the Answer does not state that Marcos Jr.

The Answer of Marcos Jr., however, raises the defense that the crime for which he was convicted does not involve moral turpitude because he was only fined for non-filing of income tax returns, which he asserts does not involve moral turpitude. Thus, Marcos Jr. claims he cannot be disqualified under Section 12 of the OEC which requires a crime involving moral turpitude.

 

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