BRIEFING OF MUNICIPAL CANDIDATES

KAPANGAN, BENGUET
MARCH 14, 2016

FROM COMELEC RESOLUTION NO. 9991

OMNIBUS RULES AND REGULATIONS GOVERNING CAMPAIGN FINANCE &
DISCLOSURE IN CONNECTION WITH THE 09 MAY 2016 NLE

IMPORTANT NOTES:

REPORT OF CONTRIBUTIONS –
Every person giving a contribution to any candidate, political party or party-list
groups SHALL FILE WITH THE OEO A REPORT OF CONTRIBUTIONS, in duplicate,
within 30 days following the day of the election.

Failure of contributors or donors to comply with this shall constitute an election

offense. The Report should be under oath.

This is where you will use the official receipt, if you have any.

Any unexpended balance from any contribution to candidate or party, also known
as excess contributions, shall be subject to income tax. (BIR Revenue Regulation
No. 7-2011).

SEC. 5. AUTHORITY TO INCUR EXPENDITURES; FORMS AND CONTENTS.

This should be in writing and under oath, It shall be filed and signed by the
candidate, or in case of parties, by party treasurer. a copy of which shall be filed
together with the candidate’s or party’s SOCE.
An incomplete written authority, or one that does not contain all required
information, or does not conform to the prescribed form, SHALL BE CONSIDERED
AS NOT FILED and shall subject the candidates or party treasurers to the penalties
prescribed by law.
SEC. 6. NOTICE OF PUBLIC RALLY (PR)

Submit notice of Public Rally (PR) within three (3) days prior to the date of the
said PR. Must include the venue as well as a commitment to submit a STATEMENT
OF EXPENSES. Prescribed form NPR.

SEC. 7. STATEMENT OF EXPENSES ON PUBLIC RALLY.

Within seven (7) working days after the PR submit to the OEO a STATEMENT OF
EXPENSES incurred in connection therewith.

SUPPORTING EXPENDITURE RECEIPTS FOR EXPENSES INCURRED DURING THE PR

NEED NOT BE SUBMITTED AT THIS TIME, as the same documents are required
attachments to Form SOE that must be filed with the SOCE within 30 days after
the elections.

SEC. 8. CAMPAIGN EXPENDITURES ARE SUBJECT TO CREDITABLE WITHOLDING

TAX. – whether paid for by the candidates, parties, their authorized
representatives or contributors, are subject to creditable income tax to be
withheld by the payor 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. 8-2009).

RULE 9
PRESERVATION OF RECORDS; INSPECTION AND EXAMINATION OF STATEMENTS

SEC . 1. 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 registered with the BIR for every contribution received, and
to obtain and keep a 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…
c). To be responsible for the preservation of the records of contributions and
expenditures, together with all pertinent documents, for five (5) years after the
holding of the election…

RULE 10
FILING OF STATEMENTS OF CONTRIBUTIONS AND EXPENDITURES

SEC. 2. WHEN AND HOW TO FILE THE SOCE AND ITS SUPPORTING DOCUMENTS

1. Not later than thirty (30) days after the day of the election, or by 08 JUNE
2016, all candidates and parties who participated in the 09 May 2016 NLE,
REGARDLESS OF WHETHER WON OR LOST, must file their SOCE.
2. Must be done in person, whether by candidates and/or party treasures.
3. SUBMISSION VIA REGISTERED MAIL, COURIER OR MESSENGER SERVICES
SHALL NOT BE ACCEPTED.
4. THE 08 JUNE 2016 DEADLINE SHALL BE FINAL AND NON-EXTENDIBLE.

SEC. 4. FORM AND CONTENTS OF STATEMENTS. – The statement required

(Form SCE) shall be in writing, subscribed and sworn to before a Notary
Publlic or any person authorized to administer oath, and personally signed
by the candidate or party treasurer. It must be attached by the following
forms:

1. Schedule of Contributions Received

There is no need to submit this form in cases where the
candidate has received no contributions whatsoever. In cases
where contributions were received, the Schedule of Contributions
Received shall be submitted.(FORM SCR).
2. Schedule of Expenditures –
3. Summary Report of Lawful Expenditures
4. Schedule of Unpaid Obligations

IF THE CANDIDATE OR PARTY DID NOT RECEIVE ANY CONTRIBUTION,

WHETHER IN CASH OR IN KIND, AND MADE NO EXPENDITURE, OR HAS NO
PENDING UNPAID OBLIGATION, ONLY FORM SCE IS REQUIRED TO BE
FILED, WITH THE STATEMENT CLEARLY STATING THAT NO
CONTRIBUTIONS WERE RECEIVED AND NO EXPENDITURES WERE MADE
OR INCURRED.