By Kenneth Christiane L. Basilio, Reporter

PHILIPPINE President Ferdinand R. Marcos, Jr. is facing an impeachment complaint over allegations he profited from anomalous infrastructure contracts, escalating political pressure amid a multibillion-peso graft scandal.

The complaint, filed by lawyer Andre R. de Jesus and endorsed on Monday by House Deputy Minority Leader and Party-list Rep. Jernie Jett V. Nisay, cited five grounds for removal, including three directly tied to the flood control scandal, according to mobile phone photos of the 12-page impeachment complaint circulated to media.

“The proliferation of ghost flood control projects nationwide confirms the existence of a coordinated and deliberate effort to plunder public funds,” it said.

Speaker Faustino “Bojie” G. Dy III rejected the allegations against Mr. Marcos, saying the case lacks merit and that the President is acting fully within the law.

“We see no basis to justify the filed impeachment complaint,” he said in a statement in Filipino. “It is clear that the President is carrying out the mandate entrusted to him by the people in accordance with the law.”

He said impeachment talks require deeper scrutiny, with the process needing “utmost caution” and adherence to the Constitution. “It should not be used for politicking or become a source of division.”

Mr. Nisay, whom the Independent Commission for Infrastructure (ICI) last year sought to be charged by the Ombudsman with plunder due to his alleged ties to anomalous flood mitigation projects, said he expects the impeachment process against Mr. Marcos to start when the complaint gets referred to the Justice committee on Jan. 26, when Congress resumes session.

“We believe that under the Constitution… no one, not even the President, is above the law,” he told reporters after the complaint’s filing.

The complaint comes as Mr. Marcos’ administration struggles to contain the fallout from the scandal involving billions of pesos in public works funds. Several officials, politicians and private contractors are accused of pocketing funds from the P545 billion spent on flood control projects since 2022, according to government reports.

In a statement, the Presidential Palace said it respects the constitutional process of impeaching top government officials, adding that it trusts that the House would “discharge its duties with honesty, integrity and fidelity to the rule of law.”

“While these processes take their course, the President will continue to govern, ensuring that public services remain uninterrupted, and that the work of government stays focused on improving the lives of our people,” it said.

Mr. De Jesus said he wanted to hold Mr. Marcos accountable for his government’s role in what could be one of the biggest corruption scandals to hit the graft-prone Southeast Asian nation.

The President’s office had since established an independent fact-finding body to investigate the controversy, but the complaint describes it as “a ploy reeking of desperation,” claiming the panel selectively targets political opponents while shielding allies.

“I feel that the ICI has been weaponized by the government,” Mr. De Jesus told reporters after the complaint’s filing. 

Last week, Mr. Marcos suggested the commission’s mandate might end after two top commissioners resigned, leaving doubts over its effectiveness.

The complaint also accuses Mr. Marcos of betraying public trust by failing to veto unprogrammed funds in past budgets, which critics say are prone to corruption.

“We are also holding the President accountable for flagrantly failing to veto unprogrammed funds, despite being able to do so,” Mr. De Jesus said.

The complaint also cited his decision to send former President Rodrigo R. Duterte to The Hague for alleged crimes against humanity in his anti-drug campaign, alleging he bypassed domestic legal processes.

“From the outset of his term, his administration has been plagued with corruption scandals, budgetary manipulation and systemic misuse of public funds — all traceable to decisions made or sanctioned at the highest level,” according to the complaint.

Lawmakers from the opposition bloc Makabayan welcomed the filing. Party-list Reps. Antonio L. Tinio, Renee Louise M. Co and Sarah Jane Elago said their bloc would pursue its own impeachment initiative.

“We believe that the basis for impeachment is present in the systematic plunder of the budget,” they said in a statement.

Under the 1987 Constitution, impeachment can be pursued for culpable violation of the Constitution, bribery, graft and corruption, other high crimes, or betrayal of public trust. A complaint requires endorsement from at least one-third of House members before it can be sent to the Senate, which convenes as an impeachment court.

‘FORM AND SUBSTANCE’
House officials said the complaint is ready for review.

“The judgment rests upon the individual members, and this will be voted on by the plenary and the justice committee,” House Justice Committee chief and Batangas Rep. Gerville R. Luistro said. She added that the process would examine whether the filing is “sufficient in form and substance.”

The impeachment bid could test a Supreme Court ruling issued in July last year that tightened rules on impeachment proceedings. The court said due process and fairness must apply at every stage of the process.

Bukidnon Rep. Jonathan Keith T. Flores said no further impeachment complaints against Mr. Marcos could be entertained once the pending case is referred to the House Justice Committee.
“It will bar all other complaints, and the one filed will be the basis of the committee on justice on what they will lock on,” Mr. Flores, a vice-chairman of the committee that will examine the ouster case, told a media briefing.

The complaint against Mr. Marcos “can be easily dismissed as it lacks form and substance,” House Senior Deputy Minority Leader and Caloocan Rep. Edgar R. Erice said in a Viber message, raising doubts about its intent.

The Constitution prohibits Congress from initiating more than one impeachment proceeding against the same official within a single calendar year.

Mr. Flores rejected the notion that partisanship would influence the Justice committee, saying its members would judge the case based on its merits instead of dismissing the complaint outright. The committee is largely composed of majority lawmakers allied with the President.

“It would really depend on what grounds were stated in the impeachment complaint and what evidence they can present,” he said. “These things can also change the minds of members of the House, even if they are aligned with the President right now.”

THE House of Representatives Ways and Means Committee aims to pass a bill granting a general tax amnesty in the first quarter to give the chamber enough time to approve it by June, a lawmaker said, pushing swift congressional action so the measure could take effect as early as 2027.

Marikina Rep. Miro S. Quimbo, who heads the committee, said the panel plans to consolidate pending proposals and draft a final version it can sponsor for plenary approval, but is awaiting input from the Department of Finance (DoF).

“We expect to finish the matter by the first quarter,” he told BusinessWorld by telephone on Jan. 14. “We want to expedite it so that it can be taken up in plenary and approved by the House before the end of the first regular session.”

He said early House approval would allow the Senate to act on the bill within the year, opening the door for the tax amnesty to take effect by April 2027, the next taxable period.

“It’s critical that we get this approved before the end of the first regular session so the Senate can take it up,” Mr. Quimbo said. “They have until November this year, so that by the taxable calendar or period it will already be in place.”

A general tax amnesty is part of President Ferdinand R. Marcos, Jr.’s legislative priorities for the 20^th Congress. Bills proposing such a measure have been filed in both chambers but remain at the committee level.

Business groups and foreign chambers earlier said a tax amnesty would help expand the tax base by encouraging delinquent taxpayers to settle outstanding liabilities and re-enter the formal system.

Mr. Quimbo said he has yet to sit down with interim Finance Secretary Frederick D. Go to discuss the agency’s position and preferred structure for the bill.

“We want to make sure that the leadership of the Department of Finance is also on board,” he said. “That’s our primordial issue.”

Under the 1987 Constitution, all tax measures must originate from the House of Representatives, giving it a key role in shaping fiscal policy.

The House tax panel, Mr. Quimbo said, is waiting for the DoF’s final comments before formally taking up the bill.

“There are several versions of it, and I think it’s important that we thresh this out with the Department of Finance even before we can start taking it up at the committee level,” he said.

At least three House bills propose granting a general tax amnesty covering unpaid income, withholding, capital gains, donor’s, value-added and other percentage taxes, as well as excise and documentary stamp taxes collected by the Bureau of Internal Revenue and Bureau of Customs.

The proposals set amnesty rates at either 2% of a taxpayer’s total assets as of December 2024 or 5% of total net worth, depending on the version.

A general tax amnesty could help boost state revenue by widening the tax base, said Michael L. Ricafort, chief economist at Rizal Commercial Banking Corp.

“This would help to eventually improve the National Government’s fiscal performance and position,” he said in a Viber message. — Kenneth Christiane L. Basilio