Republic of the Philippines

COMMISSION ON ELECTIONS
Intramuros, Manila

REGULATIONS CAMPAIGN GOVERNING FINANCE AND DISCLOSURE IN

RULES AND
CONNECTION

MAY 2013 NATIONAL LOCAL ELECTIONS

SUBSEQUENT THEREAFTER.

WITH THE

13

AND AND

Brillantes, S.S. Jr., Chairrnan Sarmiento, R.V., Commissioner Tagle, L.N., Commissioner Velasco, A.C., Contmissioner '$ Yusoph, 8.R., Comntissioner Lim, C.R.S ., Commissioner N..

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ELECTIONS

Promulgated:

x---

----x RESOLUTION NO.

Pursuant to Sections26 and27 oI Article II and Sections 2 and 4 of Article IX-C of the Philippine Constitution and the powers vested in this Commission by existing laws, the Commission on Elections hereby promulgates the following rules and regulations governing electoral contributions and expenditures and procedure before it or any of its field offices:

RULE

1.

- TITLE

AND CONSTRUCTION

Section 7. Title of the Rules. - These rules shall be known as the COMELEC Rules and Regulations Governing Campaign Finance and Disclosure.

Section 2. Applicability. - These rules shall apply to all election contributions and expenditures in connection with the conduct of all elections.

Section 3. Construction. - These rules shall be strictly construed in order to promote the effective and efficient implementation of the objectives of keeping election spending by candidates and parties in accordance with law.

Section 4. Definition of Terms. - Whenever used shall mean:

in these Rules, the following words

a.

Contribution - includes a gift, donation, subscription, loan, advance or deposit of money or anything of value, or a contract, promise or agreement to contribute, whether or not legally enforceable, made for the purpose of influencing the result of the elections, but shall not include services rendered without compensation by individuals volunteering a portion or all of their time in behalf of a candidate or

Resolution No. 9476 COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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of\5

party.

donated by other persons, the money value of which can be assessed based on the rate prevailing in the area. [OEC, Section 9a @))

It shall also include the use of facilities voluntarily

b.

Expenditure - includes the payment or delivery of money or anything of value, or a contract, promise or agreement to make expenditure, for the purpose of influencing the results of the election. It shall also include the use of facilities personally owned by the candidate, the money value of the use of which can be assessed based on the rates prevailing in the area. [OEC, Sec. 94 (b)]

C.

Person

corporation, and any other organization or grouP of persons. [OEC, Sec. 94 (c)]
d.

includes

an individual,

partnership, committee, association,

Campaign Finance Unit (Ad Hoc) - also referred to as the "Urtlt" or the "CFU" that may be created by these Rules.

e.

Candidate - arty person aspiring for elective public office who has filed a certificate of candidacy and has not withdrawn the same at the start of the campaign period. It may also refer to any registered national, regional, or sectoral party organization or coalition thereof that has filed a manifestation to participate under the party-list system and has not withdrawn or disqualified before the start of the campaign period. [Resolution No. 8758, Sec. 1 (2)]
Commission - refers to the Commission on Elections.

f.
o o'

Party - refers to either a political party, sectoral party or a coalition of parties, duly registered/accredited with the Commission. [RA 7941., Sec. 3 (b)]
refers to any act designed to promote the election or defeat of a particular candidate or candidates to a public office. [COMELEC Resolution No. 8758, Sec. 1(1)] Partisan Political Activity

h.

l.

Election Propaganda - refers to any matter broadcast, published, printed, or exhibited which is intended to draw the attention of the public or a segment thereof to promote or oppose, directly or indirectly, the election of a particular candidate or candidates to a public office. [Used in lieu of "Political Advertisement", as defined in COMELEC Resolution No. 8758, Sec. 1 (3)] Omnibus Election Code or "OEC"
amended.

- refers to Batas Pambansa Bilang 881, as

k.

Rally

endorsing candidates for election or promoting their election or defeat.

- a gathering of several persons open to the public for the purpose of

RULE 2 - POWERS AND DUTIES

Section 7. Campaign Finance Unit; Pouters and Functions. - There shall be herein created a Campaign Finance Unit, with the following powers and functions:

a.

Monitor fund raising and spending activities;

/{

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b. c. d.
e.

Receive and keep reports and statements of candidates, parties, contributors and election contractors, and advertising contracts of mass media entities;

Compile and analyze the reports and statements as soon as they are received and make an initial determination of compliance;

Develop and manage a recording system for all reports, statements, and contracts received by it and to digitize information contained therein;
Publish the digitized information gathered from the reports, statements and contracts and make them available to the public;
Develop a reportorial and monitoring system;

f.
o b'

Audit all reports, statements and contracts and determine compliance by the candidates, parties, contributors, and election contractors, including the
inspection of Books and records of candidates, parties and mass media entities and issue subpoenas in relation thereto and submit its findings to the Commission En Banc;

h.

or assist other departments/offices of the Commission receiving related reports on Campaign Finance including prosecution of
Coordinate
andf

with

violators and collection of fines and/or imposition of perpetual disqualification; Perform other functions as ordered by the Commission. [n]

RULE 3 - CONTRIBUTIONS AND RAISING OF FUNDS

Section 7. Report of Contributions. - Every person giving a contribution to any candidate, treasurer of the party, or to the authorized representative of such candidate or party shall file with the Commission, through the Campaign Finance Unit, a Report of Contributions, in triplicate, within thirty (30) days following the day of the election.
[OEC, Sec.99]

The Report of Contributions shall be filed with the offices of the Commission where the candidate whom the contributor has made his contribution to had filed his certificate of candidacy except for national positions, which should be filed with the Campaign Finance Unit. For contributions made to parties, the contributor shall file his Report of Contributions with the Campaign Finance Unit.

Failure to comply with this Section shall constitute an election offense under Section 99 in relation to Section 262 of the Omnibus Election Code.
Section 2. Form and Contents. - The Report of Contributions shall be under oath and in accordance with the form prescribed by the Commission. (See Annex "A") [OEC, Sec. eel

tt\

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An incomplete report, or a report that does not contain all the required information, or does not conform to the prescribed form, shall be considered as not filed and shall subject the contributor to the penalties prescribed by law. [n]
Section 3. Exemption Erom Donor's Tax. - Any contribution in cash or in kind to any candidate or party for campaign purposes, duly reported to the Commission, shall not be subject to the payment of donors' tax. [RA 71'66, Sec. ].3, Paragraph 4]

Section 4. tJnexpended Balance Subject to lncome Tax. - A^y unexpended balance from any contribution to candidate or party shall be subject to income tax. [BIR Revenue

Regulation No. 7-20111

Section 5. Prohibited contributions. - No contribution for purposes of partisan political activity shall be made, directly or indirectly by any of the following:

a.

Public or private financial institutions. However, nothing herein shall prevent the making of any loan to a candidate or political party by any such public or private financial institutions legally in the business of lending money, provided that the loan is made in accordance with laws and regulations and in the ordinary course of business;

b. c. d.

Natural and juridical persons operating a public utility or in possession of or exploiting any natural resources of the nation;
Natural and juridical persons who hold contracts or subcontracts to supply the government or any of its divisions, subdivisions or instrumentalities, with goods or services or to perform construction or other works;

Natural and juridical persons who have been granted franchises, incentives, exemptions, allocations, or similar privileges or concessions by the government or any of its divisions, subdivisions, or instrumentalities, including governmentowned or controlled corporations;

e.

Natural and juridical persons who, within one year prior to the date of the elections, have been granted loans or other accommodations in excess of P100,000.00 by the government or any of its divisions, subdivisions, or instrumentalities, including government-owned or controlled corporations;
Educational institutions which have received grants of public funds amounting to no less than PhP 100,000.00;

f.
g. h.

Official and employees in the Civil Service or members of the Armed Forces of the Philippines; and
Foreigners and foreign corporations. [OEC, Sec. 95]

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Failure to comply with this Section constitutes an election offense under Section 95 in relation to Section 262 of the Omnibus Election Code.

Section 6. Prohibited solicitations or receiaing of contributions. - No person or entity, public or private, shall solicit, or receive, directly or indirectly:

a. b. c.

Any contribution for purposes of partisan political activity, from any of the
persons or entities enumerated in the immediately preceding section; [OEC, Sec.
e5l

Any aid or contribution of whatever form or nature from any foreign national, government or entity for the purpose of influencing the results of the elections;
or

Any gift, food, transportation, contribution or donation in cash or in kind from any candidate or from his campaign manager, agent or representative, or any person acting in their behalf within the second degree, of consanguinity or affinity, except normal and customary religious stipends, tithes or collections on
Sundays andf or other designated collection days or scholarship. [OEC, Sec. 96]

Failure to comply with this Section constitutes an election offense under Sections 95 and 96 in relation to Section 262 of the Omnibus Election Code.

Section 7. Prohibited forms of raising funds.

- It is unlawful for any person to hold dances, lotteries, cockfights, games, boxing bouts, bingo, beauty contests,

entertainments or cinematographic, theatrical or other performances for the purpose of raising funds for an election campaign or for the support of any candidate from the commencement of the election period up to and including election day. [OEC, Sec.97] Failure to comply with this Section constitutes an election offense under Section 97 in relation to Section 262 of the Omnibus Election Code.

Section

8. Prohibited contributions

by candidates. - No candidate, his or her spouse, or

any relative within the second civil degree of consanguinity (up to grandparents, grandchildren, brothers and sisters) or affinity (rp to grandparents-in-1aw, or granclchildren-in-law, brothers-in-law and sisters-in-law) or his campaign manager,
agent or representative shall, during the campaign period, on the day before, and on the

day of the election, directly or indirectly, make any donation, contribution or gift, in cash or in kind, or undertake or contribute to the construction or repair of roads, bridges, schoolhouses, puericulture centers, medical clinics and hospitals, churches or chapels, cement pavements or any structures for public use or for the use of any religious or civic organizations. The same prohibition applies to treasurers, agents or representatives of any party.
[OEC, Sec. 104]

Failure to comply with this Section constitutes an election offense under Section 104 in relation to Section 262 of the Omnibus Election Code.

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Section 9. Normal and customary dues or contributions. - Excluded from the prohibition are normal and customary religious dues or contributions, such as religious stipends, tithes or collections on Sundays or other designated collection days, as well as periodic payments for legitimate scholarships established and school contributions habitually made before the prohibited period. [OEC, Sec. L04, proviso]
RULE 4

- EXPENDITURES

Section'1,. Authorized expenses of candidates and parties. - The aggregate amount that a candidate or party may spend for an election campaign shall be as follows:

a.

President and Vice-President ---Ten Pesos (PhP 10.00) for every registered voter.

b. For other candidates --- Three Pesos (PhP 3.00) for every voter currently registered in the constituency where the candidate filed his certificate of
candidacy.

c.

Candidate without any political party and without support from any political party -- Five Pesos (PhP 5.00) for every voter currently registered in the constituency where the candidate filed his certificate of candidacy; and

d. Political parties and partyJist

groups --- Five Pesos (PhP 5.00) for every voter currently registered in the constituency or constituencies where it has official candidates. [RA 71,66, Section l3,Paragraphs2 and 3]

Section 2. Cooerage of the Expenses. - The expenses herein referred to shall include those incurred or caused to be incurred by the candidate, whether in cash or in kind, including the use, rental or hire of land, water or aircraft, equipment, facilities, apparatus and paraphernalia used in the campaign.

If the foregoing are owned by the candidate, his contributor or supporter, and the use of which are given free of charge to the candidate, the candidate shall assess and declare the amount commensurate with the expenses for the use thereof, based on the prevailing rate in the locality and shall be included in the total expenses incurred by the
candidate. [n]

The Commission shall have the power to determine if the assessment is based on the prevailing rates in the locality and effect the necessary correction. [OEC, Sec. L00]

Section 3. Lawful expenditures. - No candidate or treasurer of a party shaIl, directly or indirectly, make any expenditure except for the following purposes:

a.

For traveling expenses of the cancliclates ancl campaign personnel in the course of the campaign and for personal expenses incident thereto;

, .

Resolution No. 9476 COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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ofll

b. c. d. e. f. g. h. i. j. k.

For compensation of campaigners, clerks, stenographers, messengers, and other persons actually employed in the campaign; For telegraph and telephone tolls, internet access, postages, freight and express delivery charges;

For stationery, printing and distribution of printed materials relative to the

candidacy; For employment of watchers at the polls;

For rent, maintenance and furnishing of campaign headquarters, office or place of meetings;

For political meetings and rallies and the use of sound systems, lights and
decorations during said meetings and rallies;

For newspaper, radio, television and other advertisements for purposes of

promoting the candidacy, including website or internet ad placements, subject to existing rules and regulations on the broadcast advertising.
For employment of counsel; For copying and classifying lists of voters, investigating and challenging the right to vote of persons registered in the lists; and

For printing sample ballots in such color, size and maximum number as may be authorized by the Commission.

The expenditures for items (i), (i), and (k), shall not be taken into account in determining whether the expenditure limit has been breached by the candidate or party in the conduct of campaign activities. [OEC, Sec. 102]

Failure to comply with this Section constitutes an election offense under Section 102 in relation to Section 262 oI the Omnibus Election Code.

Section 4. Persons authorized to incur election expenditures. - No person, except the candidate, the treasurer of the party, or any person authorized by such candidate or treasurer, shall make any expenditure in support of or in opposition to any candidate or the party. Such expenditures, if duly authorized, shall be considered as expenditure of such candidate or party. [OEC, Sec. ].03, Par. 1]

Section 5. Form and contents. - The authority to incur expenditures shall be in writing, a copy of which shall be furnished to the Campaign Finance Unit of the Commission. It shall be filed and signed by the candidate or the treasurer of the party, and shall state the expenditure so authorized and the full name and exact address of the person so designated. The prescribed form for this written authority is attached to these Rules as Annex "8". [OEC, Sec. ].03, Par.2l

/,f

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required not filed information, or does not conform to the prescribed form, and shall subject the candidates or party treasurers to the penalties prescribed by law.
shall be considered as

An incomplete written authority, or one that does not contain all the
["]

Failure to comply with this Section constitutes an election offense under Section 103 in relation to Section 262 of the Omnibus Election Code.
Section 6. Notice of Public Rally. - Candidates and parties shall notify the election officer assigned to the place where they intend to organize a public rally of their intent to hold such rally. The notice must be submitted three (3) working days prior to the date thereof, and must include the venue and its address, as well as a commitment to submit a Statement of Expenses as provided for in the succeeding section. The prescribed form of the Notice of Public Rally is attached to these Rules as Annex "C".

Section

Statement of Expenses on Public Rally. - Within seven (7) working days after holding any public rally, the candidate or parry concerned shall submit to the election officer assigned to the place where the rally was held a statement of expenses incurred in connection therewith. The statement of expenses incurred in connection with the public rally must conJorm to the prescribed form, which is attached to these Rules as Annex "D". [OEC, Sec.88]

7.

An incomplete statement, or a statement that does not contain all the

required information, or does not conJorm to the prescribed form, shall be considered as not filed and shall subject the candidates or party treasurers to the penalties prescribed by law. lnl Failure to comply with this Section constitutes an election offense under Section 88 in relation to Section 262 of the Omnibus Election Code.

Section 8. Campaign expenditures are subject to ueditable withholiling tax. Campaign expenditures, whether paid for by candidates, parties, their authorized representatives or contributors, are subject to creditable income tax to be withheld by the pavor from income payments made to election contractors, suppliers and other service providers. [BIR Revenue Regulation No. 2-98 as amended by BIR Revenue Regulation No. 8-20091
RULE 5 - ACCEPTANCE AND SUBMISSION OF ADVERTISING CONTRACTS AND REPORTING

Section

Written Acceptance of Election Propaganda Materials. - Election propaganda materials donated to a candidate or party shall not be printed, published, broadcasted, or exhibited, unless it is accompanied by the written acceptance by said candidate or party.
1,.

Such written acceptance of the donated election propaganda materials shall be in the form of an official receipt in the name of the candidate or party and must specify the description of the items donated, their quantity and value.
Uarf

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The candidate or party shall submit the written acceptance to the City/Municipal Election Officer (EO) concerned in case of local candidates or parties, or to the Campaign Finance Unit directly in case of national candidates or parties. [RA 9006, Sec.
431

Section 2. Submission of Copies of Adaertising Contracts. - All media entities shall submit a copy of its advertising and or broadcast contracts, media purchase orders, booking orders, or other similar documents to the Commission through its Campaign Finance Unit, accompanied by a summary report in the prescribed form (Annex "E") together with official receipts issued for advertising, promoting or opposing a party, or the candidacy oI any person for public office, within five (5) days after its signing, through:

a.

For Media Entities in the NCR

The Education and Information Department (EID), which shall furnish copies thereof to the Campaign Finance Unit of the Commission.

b.

For Media Entities outside of the NCR

The City/Municipal Election Officer (EO) concerned who shall furnish copies thereof to the Education and Information Department of the Comrnission within five (5) days after the campaign periods. The EID shall furnish copies thereof to the Campaign Finance Unit of the Commission.
case, such advertising contracts, media purchase orders or booking orders, sl-rall be signed by the candidate concerned, or by the duly authorized representative of the party. In case of a donation, it should be accompanied by a written acceptance of the candidate, party or their authorized representatives.

In every

It shall be the duty of the EID to formally inform media entities that the latter's failure to comply with the mandatory provisions of this Section shall be considered an election
offense punishable pursuant to Section 13 of Republic Act No. 9006. [RA 9006, Secs. 6.3 and 131

RULE 5 - ACCOUNTING

Section 1. Accounting, for agents of canilidates or treasurers. - Every person receiving contributions or incurring expenditure by authority of the candidate or treasurer of the party shall, on demand by the candidate or treasurer of the party and in any event within five (5) days after receiving such contribution or incurring such expenditures rendered to the candidate or the treasurer of the party concerned, a detailed account thereof with proper vouchers or official receipts. [OEC, Sec. 105]

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RULE 7 - PRESERVATION OF RECORDS; INSPECTION AND EXAMINATION OF STATEMENTS

Section 7. Records of Contributions and Expenditures. - It shall be the duty of every candidate, treasurer of the party and'person acting under authority of such candidate or treasurer:
a)

to issue a receipt for every contribution received, and to obtain and keep
receipt stating the particulars of every expenditure made.

b)

to keep detailed, full and accurate records of all contributions received and
expenditures incurred by him and by those acting under his authority, setting forth therein all inJormation required to be reported.

c) to be responsible for the preservation of the records of contributions and

expenditures, together with all pertinent documents, for at least three (3) years after the holding of the election to which they pertain and for their production for inspection by the COMELEC or its duly authorized representative, or upon presentation of a subpoena duces tearru duly issued by the COMELEC. [OEC, Sec.
1061

Section 2. Preseraation and lnspection of Records and Statements. - All statements of contributions and expenditures shall be kept and preserved at the office where they are filed and shall constitute part of public records thereat for three (3) years after the conduct of election. They shall not be removed therefrom except upon order of the COMELEC or of a competent court and shall, during regular office hours, be subject and open to inspection by the public. The officer-in-charge thereof, shall, on written demand, furnish certified copies of any statement upon payment of the prescribed fees.

The said officer-in-charge shall examine all statements received from candidates and political parties to determine compliance with the provisions of this resolution. [OEC,
Sec. 110, Par. 1]

It shall be the duty of the Commission through its Campaign Finance Unit to examine all statements received from candidates and parties to determine compliance with the provisions of these Rules and for this purpose coordinate with other agencies of the government or non-governmental organizations
Section 3. Examination of Statements. -

to attain its mandate. [OEC, Sec. 110, Par.2l

RULE 8 - FILING OF STATEMENTS OF CONTRIBUTIONS AND EXPENDITURES

Contributions and Reminders to candidates to file Statement "f elections, candidates Expenditures. - Not later than five (5) days after the conduct of the and parties who manifested their intent to participate in the elections shall be reminded and advised in writing, by personal delivery or registered mail, to comply with the obligation to file their statements of contributions and expenditures in connection with
Section

1.

{/r/f

9476 Resolution No._ COMELEC Rules and R"grlutions Governing Campaign Finance and Disclosure

Page 1L of 15

the elections. For parties and candidates for national positions, they shall be reminded of this obligation by the Campaign Finance Unit. For all other candidates, they will be reminderl by the office where they filed their certificates of candidacy. [RA 7166, Sec. ].4, Par.6l
Section 2. When and where to file statements. - Not later than thirty (30) days after the clay of election, every candidate shall file in triplicate with the offices of the Commission where he filed his certificate of candidacy except for national positions which should be filed with the Campaign Finance Unit, a full, true and itemized statement of all contributions and expenditures in connection with the elections. Within the same period, the treasurer of every party that participated in the elections shall file with the Campaign Finance Unit of the COMELEC the party's statement of election contributions and expenditures. If the statement is sent by mail, it shall be by registered mail, and the date on which it was registered with the post office may be considered as the filing date thereof if confirmed on the same date by telegram or radiogram addressed to the office or official with whom the statement should be filed, which telegram or radiogram shall indicate the registry receipt number of such registered mail.

The Regional Election Director of the National Capital Region, Provincial Election Supervisors and Election Officers concerned shall, not later than fifteen (15) days after the last day for the filing of the Statements of Contributions and Expenditures, send to the Campaign Finance Unit, Commission on Elections, Manila, duplicate copies of all statements filed with them. [OEC, Sec. 108]
Section 3. Eorm and contents of statements. - The statement required in next preceding section shall be in writing, subscribed and sworn to by the candidate or by the treasurer of the party.lt shall set forth in detail the following:

a.

The amount of contribution, the date of receipt, and the full name, profession, business, taxpayer identification number (TIN) and exact home and business address of the person or entity from whom the contribution was received; (See Schedule of Contributions Received, Annex "G")

b.

The amount of every expenditure, the date thereof, the full name and exact adclress of the person or entity to whom payment was made, and the purpose of the expenditure; (See Schedule of Expenditures, Annex "H")
categorized according to the list specified above shall be submitted by the candidate or party treasurer within thirty (30) days after the day of the election. The prescribed form for this Summary Report is hereby attached to these Rules as Annex "H-1" .

A Summary Report of Lawful Expenditure

c.

Any unpaid obligation, its nature and amount, the full name and the exact home and business address of the person or entity to whom said obligation is owing; and (See Schedule of Unpaid Obligations, Annex "I")
.

d. If the candidate or treasurer of the party has received no contribution, made

expenditure, or has no pending obligation, the statement shall reflect suc h fact V"f

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e.

And such other information that the Commission may require.

The prescribed form for the Statement of Election Contributions and Expenses is attached to these Rules as Annex "F". The Schedules of Contributions and Expendifures (Annexes "G" an'Ld "H", respectively) should be supported and accompanied by certified true copies of official receipts, invoices and other similar documents. [OEC,
Sec. 1091

required information and attachments, or does not conform to the prescribed form, shall be considered as not filed and shall subject the candidate or party treasurer to the penalties prescribed by law. [n] Section 4. Effects of Failure to Eile Statement - No person elected to any public office shall enter upon the duties of his office until he has filed the statement of contributions and expenditures herein required.
The same prohibition shall apply if the party which nominated the winning candidates fails to file the statement required herein within thirty (30) days from the conduct of election.

An incomplete statement, or a statement that does not contain all the

Winning candidates shall be issued a certificate of submission immediately upon filing of their statements of contributions and expenditures, a copy of which they must submit upon assumption of office. Said certificate shall only attest to the receipt of the statement but not as to the veracity of its contents. [RA 7766, Sec. 14]

Penalty. - Failure to file statements or reports in connection with the electoral contributions and expenditures as required herein shall constitute an administrative offense for which the offenders shall be liable to pay an administrative fine ranging from One Thousand Pesos (PhP 1,000.00) to Thirty Thousand Pesos (PhP
Section
30,000.00), at the discretion of the Commission.

5.

For the commission of a second or subsequent offense under this section,

the administrative fine shall be from Two Thousand Pesos (PhP 2,000.00) to Sixty Thousand Pesos (PhP 60,000.00), at the discretion of the Commission. In addition, the offender shall be subject to perpetual disqualification to hold public office. The amount of the administrative fine to be imposed on the candidate who failed to file his or her statement or report herein required shall depend on the elective position he or she vied for and whether the failure to do so was his or her first or second offense: L't offense President Vice President Senators Governors & Vice Governors
30,000.00 30,000.00 30,000.00 25,000.00 20,000.00 30,000.00 2"d offense 60,000.00 60,000.00 60,000.00 50,000.00 40,000.00 60,000.00

of Representatives Legislative Districts House of Representatives Party-List System

House

il,f-

Resolution No. 9476 COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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Sangguniang Panlalawigan

20,000.00 20,000.00 20,000.00 15,000.00 10,000.00 10,000.00 L0,000.00

40,000.00 40,000.00 40,000.00 30,000.00 20,000.00 20,000.00 20,000.00

City Mayors City Vice Mayors

Sangguniang Panglungsod

Municipal Mayors Municipal Vice Mayors

Sangguniang Bayan

The fine shall be paid within thirty (30) days from receipt of notice of such failure; otherwise, it shall be enforceable by a writ of execution issued by the COMELEC. [RA
7766, Sec.14l

RULE 9 - REPORT OF CONTRACTOR AND BUSINESS FIRMS

Section I. Report of Contractor and Business Eirms. - Within thirty (30) days after the conduct of the election, every person or firm to whom any electoral expenditure has been made shall file with the Campaign Finance Unit (CFU) a written report setting forth the full names and exact addresses of the candidates, treasurers of the parties, and other persons incurring such expenditures, the nature or purpose or each expenditure, the date and amount thereof, and such other particulars contained in the prescribed form (Annex "I"). [OEC,Sec.7L2, Par. 1] For contractors and business firms located outside of the National Capital Region, they may file their Reports with the Office of the Election Officer of the city or municipality where the contractor or business firm has his business. [COMELEC Resolution No. 8758, Sec.7l

Section 2. Requirements. -- The report in the preceding section shall be in conformity with the following:

1. 2. 3.

To be signed and sworn to by the supplier or contractor, or in case of a business firm or association,by its president or general manager;

The duty of such person or firm to whom an electoral expenditure is made to require every agent of a party to present written authority to incur electoral expenditures in behalf of such candidate or treasurer;
The same person or firm shall keep and preserve at its place of business, subject to inspection by the Commission or its authorized representatives, copies of such written authority, contracts, vouchers, invoices and other records and documents relative to said expenditures for a period of three (3) years from after the conduct of election. [OEC, Sec.772,Par.2]

,rt

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Rule 10 - COORDINATION/DEPUTATION

Section

Coordination with Other Goaernment andNon-Gooernmental Agencies. -To ensure compliance with these Rules, the Campaign Finance Unit is authorized to coordinate with, and seek assistance from, other government and non-governmental
1..

agencies.

Section 2. Deputation of other law enforcement agencies. - The following agencies of the Government shall be deputized to fully enforce and implement these Rules:

1. 2. 3. 4. 5. 6. 7. 8. 9.

Anti-Money Laundering Council Bureau of Internal Revenue Office of the Ombudsman National Bureau of Investigation

Commission on Audit Department of the Interior and Local Government Bangko Sentral ng Pilipinas Department of Trade and Industry Department of Finance 10. Bureau of Customs 11. Department of Transportation and Communications 72. Department of Justice 13. Department of Budget and Management -1.4. Department of Public Works and Highways

In the exercise of the power of deputation of the Commission, the Commission, through the Campaign Finance Unit, shall conduct periodic visits to the said agencies to coordinate and monitor the enJorcement and implementation of these Rules. [1987 Philippine Constitution, Article IX-C, Sec. 2(a)]

RULE

1.1

REPEALING CLAUSE AND EFFECTIVITY

Section 1,. Repealing Clause. - All resolutions, rules, regulations or circulars of the Commission or parts thereof which are interrelated with any provision of these Rules are hereby deemed repealed and modified accordingly.

Section 2. Transitory Proaision. - These rules shall also govern non-filing of Statement of Contributions and Expenditures as to imposition of fines and penalty relative to previous elections.

Section 3. Separability Clause. -If any part of these Rules is declared unconstitutional, the remaining part not affected thereby shall remain valid and effective.

t/{

Resolution No. 9t?6 COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

Page 15 of 15

Section 4. Effectiaity.- These Rules shall be published in two (2) daily newspapers of general circulation and shall take effect seven (7) days following its publication.

SO ORDERED.

S.

^_w113il Chaffman

BRILLANT

V. SARMIEN

UCENITO N.

ARMANDO

VELASCO

H-_-....-...-...--

,TIAN ROBERT Commissioner

S.

urf

Republic of the Philippines Commission on Elections

Annex "A"

RTToRT OF CONTRIBUTIONS
Date of Elections
Name of Contributor

(Surname)

(First Name)

(Middle Name)

Home/Office
Address Telephone & Mobile No. E-mail Taxpayer's Identification No. (TIN) of contributor

Contributions/Donations Made in Cash

Date of

contribution

Official Receipt number of receipt issued by

candidate/party

Name of recipient & his/her designation (specify if candidate, agent, treasurer, etc.)

Amount contributed

Total cash contributions made

Contributions/Donations Made in Kind

Date of

contribution

Description of contribution (e.9.

posters, airtime, etc.)

Name of recipient & his/her designation (specify if candidate, agent, treasurer, etc,)

Amount of in-kind contribution

(as per market value)

Total in-kind contributions made

CenrrFrcATroN
The undersigned contributor, after being duly sworn, do hereby certify that the foregoing contributions were made by him/her to the candidates and/or agents/treasurers of the parties as above indicated; that all the

information provided and stated in this report are true and correc! and that the contributions were made in
accordance

with the pertinent provisions of Batas Pambansa Bilang

881, as amended and Republic Act No. 7166.

(Conhibutor's Full Name & Signature)

SUBSCRIBED AND SWORN TO before me this

day of issued by

20

, affiant

exhibiting his/her expiry date

with number

with

NOTARY PUBLIC
Doc. No. Page No.
;

Book No.
Series of

This form is free of charge and can be downloaded from the COMELEC website (wwwcomelec.gov.ph).

Republic of the Philippines Commission on Elections

Annex "8"

AUTUoRITY To INcun ETncuoN ExPENDITURES

Date filed:

The undersigned candidate/party treasurer hereby grants the authority to incur election expenses to

his/her

agent
(Surname)

(First Name)

(Midd-ieName)-

Said person is authorized to incur expenses for/ on behalf of the candidate or party for the upcoming

election. He/she is only authorized to incur expenses with

(Date of election)

a maximum

limit of
).

(e
(Amount in words)

lAmounmE-grrre$-

(Signature above printed complete name of candidate/treasurerJ

(Name of the party)

thggincipal is not the candidate,

Name of Candidate Elective office soueht
(Surname)

de candidate's name & office souqht:

(First Name) (Mlclclle Name)

Municipality/ city / province

of elective office

Contact infonnation of the

Home/Office Address
Telephone & Mobile No.

authorized to incur election ex

E-mail Address

DO NOT FILL UP THIS PART Name & signafure of

receiving staff Date & time this document was received

FOR COMELEC USEONLY

Receiving stamp:

This form is free of charge and can be downloaded from the COMELEC website (www.comelec.gov.ph).

Republic of the Philippines Commission on Elections

Annex "C"

NOUCN OF PUBLIC RALLY

Date of Elections
Date:

TO:

THE ELECTION OFFICER

Dear Sir or Madam:

Please be advised that the candidate/ parry, whose name, contact details are provided as thus: Name of Candidate Elective office sought Name of party Name of Party
Representative
(Surname) (First Name)

information and other

(Surname)

(First Name)

(Mrdclle Name)

Municipality / City / Province of

the elective office

(Middle Name)

Home/Office Address of candidate/ party

Telephone & Mobile No.
.lC intends to hold a ubli r all on ds Date & Time:

E-mail Address

Name of venue
Venue address

(Signature above printed complete name of candidate or party representative filing this Notice)

DO NOT FIIL UP THIS PART

Name {s signafure of receiving staff Date & time this notice was received

- FOR COMELEC

USE ONLY

Receiving stamp:

This form is free of charge and can be downloaded from the COMELEC website (www.comelec.gov.ph).

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Republic of the Philippines Commission on Elections SrarnurNT oF ELECTToN CoNTRIBUTIoNS Date of Elections FOR CANDIDATES: Name of candidate Elective office (Surname)

Annex "F"
& ExpeNprruRES

sousht Home/office
address

(First Name) Municipality / City / Province of the elective office

(Mlddle Name)

Email address
Taxpayer's Identification No. (TIN) of candidate

Telephone &

Mobile Nos.
FOR PARTIES: Name of Party Name of party treasurer Office address of the party Telephone & (Surname)

(First Name)

(Middle Name)

Email address
Taxpayer's Identification No. (TIN) of party

Mobile Nos.

CONTRIBUTIONS RECEIVED: (Itemized details in Annex "G"/Schedule of Contributions) Total contributions from party P Total contributions from other persons P

TOTAL CONTRIBUTIONS RECEIVED P EXPENSES INCURRED: (Itemized details in Annex "H"/Schedule of Expenditures, to be
Annex "H-1"/Summary Report of Lawful Expenditures):
For Candidates: Total expend tures paid out of personal funds Total expenditures paid from contributions received
P

filed with

TOTAL EXPENDITURES INCURRED BY CANDIDATE

For Parties: Total expenditures paid by national office Total expenditures paid by branches/ chapters/ committees

?
P
P P

TOTAL EXPENDITURES INCURRED BY THE PARTY

CTnTIFICATIoN
after being duly sworn to, hereby depose and state that:

(1) This Statement and its attached Schedules, which are supported by receipts, vouchers, and other documents reflecting the full, true, accurate and complete election contributions received and expenditures incurred by him/her and/or by his/her duly authorized representative; (2) The expenditures incurred are for lawful purposes and the contributions were not received from
persons or entities prohibited by law to give contributions.

IN WITNESS WHEREOF, I have hereunto affixed my signature this

day

of

.20-.

(Name & Signature of person filing this Statement)

exhibiting his/her expiry date

SUBSCRIBED AND SWORN TO before me this

with number

dav of issued by

20

, affiant

with

NOTARY PUBLIC
Doc. No.
Page No.

Book No. Series of

This form is free of charge and can be downloaded from the COMELEC website (www.comelec.gov.ph).

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Republic of the Philippines Commission on Elections

Annex "H-1"

SuuruanY REPoRT oF Exr,nrupTTURES

Date of Elections
Name of person filing this Report

(Surname)

(First Name)

(Mlddle Name)

Home/Office Address
Telephone & Mobile No. Email address If the filer of this report is an agent or party treasurer,
please provide the

Taxpayer's Identification No. (TIN) of candidate/ party

followine details:

(Complete name of candidate/party on whose behalf report was filed)

(blectlve ottlce; sPeclty

"N/A" if party)
Amount

Nature ot the Lawtul txpendrture

A. Traveling expenses of candidates & campaign personnel in the course of

B. Compensation
persons

the campaign & personal expenses incident thereto

of campaigners, clerks, stenographers, messengers, & other

C. Telegraph & telephone tolls, mobile phone usage fees, prepaid cellphone load, internet access, postages, freight & express delivery charges D. Stationery, printing & distribution of printed materials relative to the

E. Employment of watchers

candidacv

at the polls

F.

Rent, maintenance & furnishing of campaign headquarters, office or place

of meetinqs
G. Political meetings & rallies

H.

& the use of sound systems, lights & decorations during said meetings & rallies Newspaper, radio, TV & other advertisements to promote the candidacy, including website/internet ad placements
SUBTOTAL

Other Lawful Expenses Incurred:

Employment of counsel

J. Copying & classifying lists of voters, investigating & challenging the right to vote of persons registered in the lists K. Printing of sample ballots in such color, size & maximum number as may
be authorized by the Commission

TOTAL LAWFUT EXPENSES INCURRED

The undersigned hereby certifies that the expenses listed above are true and correct:

(Report Filer's Full Name & Signature)

SUBSCRIBED AND SWORN TO before me this

Date Filed

day of issued by

exhibiting his/her expiry date

with number

20

, affiant

with

NOTARY PUBLIC
Doc. No. Page No.

Book No.
Series of

This form is free of charge and can be downloaded from the COMELEC website (www.comelec.gov.ph).

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Republic of the Philippines Commission on Elections Date of Elections Name of person

Annex

"|"

Rnponr oF CoNTRACToRS & Busmnss FIRM$

filing this
Report Name ot

(Surname)

t
"/",ZPresident !

(First Name)

(Middle Name)

Firm/Company Job Title in the Firm/Company

Business

Please mark

with an

General

Manager I

iT:Lrt

Address Telephone & Taxpayer's Identification No. (TIN) of

Mobile Nos.
Date of

contractor/ business firm

Description of
Goods/Services

Name ot

transaction

Payor/Client

Beneficiary candidate/party

O.R./lnvoice

Amount of
transaction

Number

otal amount/value of goods sold/serv ices rendered

CenrIFrcATroN
Theundersignedcontractor,supplier,president/generalmanagerofbusinessfirm/companyafter being duly sworn, do hereby certify that the foregoing transactions for
goods/services were made for purpose of the elections; that all the information provided and stated in this report are true and correct; and that he/she complied with his/her duty to require every agent of a candidate or of the treasurer of a party to present his/her written authority to incur electoral expenditures in behalf of such candidate or treasurer as mandated by Section 112 of the Omnibus Election Code.

(Printed Name over Signature)

SUBSCRIBED AND SWORN TO before me

this

day of

20
issued by

affiant

exhibiting his/her with expiry date

with number

NOTARY PUBLIC

Doc. No._; Page No.

Book No.
Series of

This form is free of charge and can be downloaded from the COMELEC website (www.comelec.gov.ph).