A short retrospect of the disqualification issue is
that BBM was convicted for tax evasion which is a crime involving moral
turpitude. The decision of the Court of Appeals became final and executory in
1995. In the COC of BBM, he stated he was never convicted of any crime involving
moral turpitude. BBM clearly lied, thus, a case has been filed before the
COMELEC for his disqualification.
THIS CAN BE THE ARGUMENT FOR THE DEFENSE:
The decision of the Court of Appeals (CA) cannot be
executed anymore and has no force and effect because ten (10) years had already
elapsed. Under the Rules of Court, the final decision must be executed within 5
years. After that, it can still be executed by filing an independent action
within another 5 years. The BIR (Bureau of Internal Revenue) failed to do the
two remedies; therefore, the decision is now unenforceable as it is a useless
scrap of paper.
COUNTER ARGUMENT FOR THE COMPLAINANT:
The law on prescription cannot be applied against the
government. The BIR being an instrumentality of the government, therefore,
prescription does not apply.
Under the foregoing facts and circumstances, at the
end of the day, it is ultimately the SC that will finally decide and put an
imprimatur to the case, which will take 5 years or so it seems. In the
meantime, BBM will remain as a candidate for president.
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