"The Comelec is not saying that failure to file an ITR is okay because it is not. Also, very important to emphasize, failure to file an ITR is not in itself necessarily tax evasion, these are two different offenses punished differently under the law," Jimenez said.
The Commission on Elections First Division has dismissed the consolidated disqualification cases filed against presidential candidate former Senator Ferdinand Marcos Jr., Comelec spokesman James Jimenez said on Thursday.