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Manolo Quezon is #TheExplainer Newsletter - Issue #65

Manuel L. Quezon III
Manuel L. Quezon III
It was years in the making, but in one respect the present administration in its sunset months, accomplished what it set out to do.

From my deck
From my deck
Reflections on #EDSA36
Above is one of the slides in the deck linked to below, and it made me reflect on a curious irony of history. Reflecting on this: the biggest political threat to Ferdinand Marcos Jr. is the one conviction he had to accept –for failing to pay his taxes– rather than risk the even greater penalty of imprisonment, but it continues to represent the biggest threat to his political future. Like Al Capone, it’s a tax case that got FM Jr. A good rundown of the case was penned by former Chief Justice Artemio Panganiban in his column:
In Republic v. Marcos II (Aug. 4, 2009), the Supreme Court (Third Division) held that the CA’s conviction of BBM for his failure to file his income tax returns (ITR) for four years (1982-1985) did not disqualify him to be “the executor of the will of his father” because such failure “is not a crime involving moral turpitude.” Under the Rules of Court (Rule 78, Section 1), a person convicted “of an offense involving moral turpitude” cannot serve as an executor or administrator of a decedent’s estate.
The Court said that three different violations are relevant to ITRs namely, “(1) false return, (2) fraudulent return with intent to evade tax, (3) failure to file a return.” It stressed that the first two “entail willfulness and fraudulent intent on the part of the individual and thus fall” under the category of “everything which is done contrary to justice, honesty, or good morals”—the accepted judicial definition of moral turpitude.
However, the Court explained that the third—failure to file ITRs—“is not a crime involving moral turpitude as the mere omission is already a violation regardless of the fraudulent intent or willfulness of the individual.”
Some may disagree with, even rage against, this cryptic explanation but as long as it is not reversed, or modified, or clarified to be merely an obiter dictum (or a side comment) by the Supreme Court en banc, lower courts and quasi-judicial agencies like the Comelec are duty-bound to follow it.
Reflections on #EDSA36 – Manuel L. Quezon III
The link above will take you to my blog and an embedded PDF.
This week's The Long View
How to castrate a Constitution | Inquirer Opinion
#ProyektoPilipino Episode 3
“Madaling maging tamad kung ikaw ang bise presidente. Dahil ang posisyon ng bise presidente ay ang posisyon ng sariling sikap.”
The vice president may be regarded as the second highest position in the land but in reality, its office is always underfunded, undermanned, and underappreciated. In this episode, join Fr. Tito Caluag and his friendly trio of distinguished thinkers—Dr. Leloy Claudio, Manolo Quezon, and Carlo Santiago—as they talk to Joey Salgado, who worked for the office of the vice president. Salgado walks us through his experiences under the OVP so we may better understand the challenges of this position, some of the best practices that we’ve seen from previous VPs, and the real powers and responsibilities of the land’s “second-in-command.”
Watch the third episode of Proyekto Pilipino on the following channels and timeslots:
The Conscience Collective Youtube channel: Thursdays, 7 p.m. 
Sky Cable Channel Ch 955 HD, Ch 155 SD: Fridays, 7 p.m. | Saturdays and Sundays, 3 p.m.
Jeepney TV: Sundays, 6 p.m. | Mondays, 6:30 a.m. Click the link below to watch it!
Si Vice | Proyekto Pilipino Episode 3
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Manuel L. Quezon III
Manuel L. Quezon III @mlq3

I'm a columnist for the Philippine Daily Inquirer; an Editor at large at Spot.ph; I write on history, politics and culture; and I write speeches and have worked in political communications; and I used to broadcast (which is where The Explainer comes from); I also set up and maintain the Philippine Diary Project; this is a newsletter to keep readers abreast of what I've written, am writing, and think about what's going on as well as a way to expand topics and conversations on all sorts of issues. Ideally, this will come thrice weekly:
1. Every Monday: Electoral-Merry-Go Round, on the Road to the 2022 Presidential Elections
2. Every Wednesday or Thurday: My column, "The Long View" along with additional material/thoughts on the topic.
3. Passion Project Weekends: reviews and recommendations books, movies, and other things; updates on The Philippine Diary Project and other things I find interesting. If my podcast comes out, this is when I'd promote it.

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