Bongbong Marcos is not qualified to run for president as a convicted tax evader. Besides, he has not paid the court-imposed fines for the crime. That‘s despite his claim of belatedly settling his tax liabilities.

BBM lost his right to election or appointment to public office due to tax evasion, lawyer Howard Calleja told Balitaan sa Maynila media forum Thursday. The perpetual disqualification stays due to conviction under the National Internal Revenue Code.

Calleja differentiated among the disqualification, the fines and the court order to pay tax dues. The disqualification and fines are penalties, while the tax payments are obligations, the 1Sambayan convenor explained.

“Yung pagbayad does not save them or allow them to run for public office or for the presidency dahil po, uulitin ko po, kahit na nagbayad ka, nandiyan pa rin po ‘yung penalty of perpetual disqualification,” Calleja expounded on Teleradyo’s On the Spot.

“Ang sinabi po ng korte sa paglabag po ni Ferdinand ‘Bongbong’ Marcos Jr. sa tax code, simple lang po. Siya po ay magbayad ng tax na hindi pa niya binabayaran, number one. Number two, siya po ay magbayad ng penalty na ini-impose po dahil siya po ay nag-violate,” Calleja added.

Last Wednesday, BBM’s spokesman said the presidential aspirant no longer owes the government anything. The Bureau of Internal Revenue supposedly certified his settlement of about P67,000 in long overdue income taxes.

The next day, Calleja pointed out that the certification pertains only to BBM’s unpaid income taxes for 1982, 1983, 1984 and 1985. In sentencing him for non-filing of returns and non-payment of taxes, the Quezon City Regional Trial Court imposed fines of P2,000 for each of the first three years, and P30,000 for 1985. That has to be paid to the court, a separate branch of government, Calleja said.

The court certified in November having no record of the payment by BBM of the P36,000 penalty. It was issued on request of lawyers of petitioners to cancel BBM’s certificate of candidacy. The petitioners maintain that he perjured twice in the sworn COC in disclaiming ineligibility and criminal conviction that forbids him from public office.

“Ibig sabihin po, kahit nagbayad, siya rin po ay still perpetually disqualified for any public office whether elective or appointive, klarong-klaro po ‘yan,” Calleja added.

BBM had sought reversal of the RTC ruling, but the Court of Appeals affirmed it. He then went to the Supreme Court but ultimately withdrew the case. Hence, the verdict of the Court of Appeals holds.

Public calls have been made for the Comelec to decide at once on BBM’s cases. The cancellation of his COC and three disqualification petitions pend at the Second Division; three more disqualification cases are with the First Division.

The poll body has a tight deadline to decide which candidates’ names are to be included in the ballot. Taking weeks, ballot printing and distribution have to be completed well before the May 9 elections.

BBM’s tax evasion issues involve the least amounts attributed to his family’s misdeeds. The Supreme Court has upheld several plunder and corruption cases against BBM’s deposed dictator-father Ferdinand Marcos and mother Imelda Romualdez Marcos. The couple was accused of illegally amassing up to $30 billion in cash and bonds, jewelry, corporate stocks and real estate in the Philippines and abroad. Offspring BBM, Imee and Irene were implicated as accomplices.

Five SC affirmations of the ill-gotten wealth cases were during the presidencies of Cory Aquino, Gloria Macapagal Arroyo, Noynoy Aquino and Rodrigo Duterte, retired Chief Justice Artemio Panganiban recounted recently.

The Marcoses have also racked up unpaid estate taxes, according to retired SC justice Antonio Carpio. They have ignored BIR notices now totaling P203.8 billion, he said.