By Antonio Contreras

The Manila Times-Dec 2, 2021

Section 286 of Presidential Decree 1994, or the “Amended National Internal Revenue Code” (NIRC), imposes the penalty of perpetual disqualification from holding public office and ineligibility to vote on a public officer who is proven guilty of a tax-related case, even if it is the mere non-filing of income tax returns (ITRs). Considering that taxes of public officers are already withheld, then the failure amounts not to tax evasion, but to the failure to execute a clerical task of signing and filing a form already prepared by their finance offices. In this context, one can indeed surmise that in relation to the non-filing of ITRs, the penalty of denying any public official found guilty of this offense the right not only to run for any public office, but even to vote, is a form of excessive punishment that would deny a person the exercise of an important civil and political right. Read more at: https://www.manilatimes.net/2021/12/02/opinion/columns/vengeance-is-when-martial-law-victims-use-a-martial-law-edict-against-a-marcos/1824423