COMMISSION on Elections Commissioner Rowena Guanzon has unveiled her separate opinion on the disqualification case filed against presidential aspirant Ferdinand ‘Bongbong’ Marcos, Jr.

Comelec spokesman James Jimenez released the full text to the media.

In her opinion, Guanzon said Marcos did not fully pay his taxes.

“Respondent [Marcos] also effectively admitted such fact [tax deficiencies] when he repeatedly alleged before the Commission that he had already paid the said deficiency to the Bureau of Internal Revenue,” she said.

“Respondent cannot claim that the taxes due to his compensation income for the years 1982,1983,1984, and 1985 were correctly withheld,” she added.

Guanzon alleged that there are individuals trying to influence the Comelec on the resolution of the case.

She added that she released her opinion on Monday as she is set to retire on February 2.

Guanzon challenged Commissioner Aimee Ferolino, the ponente of the case, to resign for delaying the resolution of the case, which she said tarnished the integrity of the poll body.