1

2
 Basic Guide to the
Laws and Rules
Governing Election Finance
in the Philippines

"The laws and the rules cited in this work were compiled and
summarized by Luie Tito F. Guia of the Lawyers League for
Liberty or Libertas, an association of young and reform-minded
lawyers and other law professionals in the Philippines ."

May 2007

3
contents
5 Constitutional Framework

6 Governing Statutes

7 Defenition of Relevant Terms

8 Source of Funds or the Income Side of Election Finance

9 The Expenditure Side of Election Finance

13 Recording and Reportorial Requirements

15 Use of Public Funds and Properties

16 Effects of Violations of Election Finance Laws and Rules

21 Appendix

29 Annexes

4
 Laws and Rules Governing Election Finance

Constitutional Framework

• Public Officers must at all times be accountable to the people1 The ac-
countability of elective public officers commences when they present them-
selves to the people during election campaigns. Candidates must be trans-
parent as to the sources of their campaign money and the true extent of
their election spending as this would impact directly on the candidates’
governance upon their assumption to office.
• The State must guarantee equal access to opportunities to public service.
In Article 2 Section 26 of the Constitution, it is an express policy of the
State to ensure that Filipino citizens, regardless of economic status, must
be given equal opportunity to be public servants. Money and wealth should
not be the deciding factor in elections. Election spending must be made
affordable to more Filipinos so that competent, deserving and well
intentioned citizens are encouraged to aspire for public office.
• Election spending must be kept at a minimum. Article IX-C Section 2 of the
Constitution tasks the Commission on Elections to recommend to Con-
gress measures that would minimize election spending. It is a declared
State policy that election spending by candidates and parties should be
kept at a minimum.
• The Commission on Elections2, during election period, has the power to
regulate and supervise the use of public utilities and media franchises, as
well as other government privileges and concessions, to ensure equal op-
portunity, time, space, and rates for public information campaigns and fora
among candidates. Article IX-C Section 4 of the Constitution is intended to
give all election candidates equal opportunity to promote their candidacies
and to prevent incumbent officials running for public office from having
undue advantage over their rivals.
• Foreign governments and their agencies cannot contribute to political par-
ties, organizations, coalitions, or candidates on matters related to elec-
tions. This mandate, expressed in Article IX-C, Section 2 (5) of the Consti-
tution, hopes to guarantee that Philippinegovernment is run free form for-
eign control and interference.

-------------------------------------
1
Art. XI Sec. 1 Constitution
2
Hereinafter referred to as the COMELEC.
5
Laws and Rules Governing Election Finance

Governing Statutes
• Batas Pambansa Blg. 881 [1985] or the Omnibus Election Code (OEC),
particularly Sections 68, 81, 86, 88, 89, 94, 95, 96, 97, 98, 99, 100, 102,
103, 104, 105, 106, 109, 110, 111, 261 (a) (b) (j) (o) (v) and (w), 262, 263,
and 264.
• Republic Act No. 6646 or the Electoral Reforms Law of 1987, particularly
Section 28.
• Republic Act No. 7166 or the Synchronized Election Law, particularly Sec-
tions 13 and 39.
• Republic Act No. 9006 or the Fair Election Act, particularly Sections 3, 6,
and 11

The COMELEC passed Resolution

No. 7794 as the Rules and Regula-
tions Governing Electoral Contri-
butions and Expenditures in Con-
nection with the May 14, 2007 Na-
tional and Local Elections. A copy
of this Resolution, with its Sample
Forms, is attached as Appendix “A”
of this work.

6
 Laws and Rules Governing Election Finance

Definition of Relevant Terms

• Candidate - any person aspiring for an elective public office, who has filed
a certificate of candidacy3
• “Political party” or “party” - an organized group of persons pursuing the
same ideology, political ideas or platforms of government and includes its
branches and divisions. To acquire juridical personality, qualify it for sub-
sequent accreditation, and to entitle it to the rights and privileges granted
to political parties, a political party must first be duly registered with the
COMELEC.4 This would include those participating under the Party-List
System of Representation.5
• Election Campaign or Partisan Political Activity - an act designed to pro-
mote the election or defeat of a particular candidate or candidates to a
public office.6
• Election Contribution, for the purpose of influencing the results of the elec-
tions, is either:
‰ A gift or donation of money or anything of value,
‰ A subscription, loan, advance or deposit of money or anything of
value,
‰ A contract, promise or agreement to contribute money or anything
of value, whether or not legally enforceable,
‰ The use of facilities donated by other persons, the money value of
which can be assessed based on the rates prevailing in the area.7
• Election Expenditure, for the purpose of influencing the results of the elec-
tion, is either:
‰ The payment or delivery of money or anything of value, or
‰ A contract, promise or agreement to make an expenditure,
‰ 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.8

---------------------------------------
3
Section 79 (a) OEC. The last day to file certificates of candidacy is usually the day before the start
of the campaign period.
4
Section 60 OEC
5
Section 3 RA 7941
6
Section 79 (b) OEC
7
Section 94 (a) OEC
8
Section 94 (b) OEC
7
Laws and Rules Governing Election Finance

Sources of Funds or the Income Side of Election Finance

Sources of Election Funds of Candidates.

1) Personal Money of Candidates

2) Donation or Contribution from persons or corporation not prohibited by law
to give donations.
3) Fund Raising Activities in manners not prohibited by law.

The General rule is that all persons or corporations, except the following, can
donate or contribute to candidates and political parties:
• Public or private financial institutions, but loans in the ordinary course of
business are allowed;
• Individuals or corporations operating a public utility or in possession of, or
exploiting, any natural resources of the nation;
• Individuals or corporations who hold contracts or sub-contracts to supply
the government with goods or services or to perform construction or other
works;
• Individuals or corporations who have been granted franchises, or similar
privileges or concessions by the government;
• Individuals or corporations who, within one year prior to the date of the
election, have been granted loans in excess of P100,000 by the govern-
ment;
• Educational institutions which have received grants of public funds amount-
ing to no less than P100,000.00;
• Officials or employees in the Civil Service, or members of the Armed Forces
of the Philippines; and
• Foreigners and foreign corporations.9

Solicitation and receipt of campaign funds from the above enumer-

ated sources are also prohibited.10

--------------------------
9
Sections 95 OEC
10
Sections 81, 96 OEC
8
 Laws and Rules Governing Election Finance

Fund Raising Activities for election campaigns are generally allowed as long
as all contributions obtained are properly reported. However, those done during
election period,11 through the following means, are not allowed:
• Through the holding of dances,
• Through the holding of lotteries, cockfights, games, boxing bouts, and
bingo,
• Through the holding of beauty contests,
• Through entertainments, or cinematographic, theatrical or other perform-
ances.12

. There is no limit imposed by law on how much a qualified person can donate or
contribute to a candidate or political party.

/ Contributors or Donors must contribute in their own name and that the recipi-
ent must reflect in their report the true name of all their contributors.13 In other
words, donations from “friends of ….” are not allowed.

Contributions or Donations to election campaigns duly reported to

COMELEC shall be exempt from Donor’s Tax.14

The Expenditure Side of Election Finance

Candidates and Political Parties may lawfully incur expenses on the following:
• Lawful election propaganda;15
• Traveling expenses of the candidates and campaign personnel and for
personal expenses incident thereto;
• Compensation of campaign workers;
• Telegraph and telephone tolls, postage, freight and express delivery
charges;
• Stationery, printing and distribution of printed matters relative to candidacy;
• Employment of watchers at the polls;

------------------------------------------------------------

11
The election period usually starts 120 days before elections up to 30 days after.
12
Section 97 OEC
13
Section 98 OEC
14
Section 13 RA 7166. Generally, donations or gifts are taxed under Philippine tax laws.
15
Section 3, RA 9006
9
Laws and Rules Governing Election Finance

• Rent, maintenance and furnishing of campaign headquarters, office or place

of meetings;
• Political meetings and rallies and the use of sound systems, lights and
decorations during said meetings and rallies;
• Newspaper, radio, television and other public advertisements;
• Employment of counsel;
• Copying and classifying list of voters, investigating and challenging the
right to vote of persons registered in the; or
• Printing sample ballots in such color, size and maximum number as may
be authorized by the Commission.16

Only the following persons are authorized to incur election expenditures:

• Candidates themselves.
• Treasurer of Political Parties
• Persons authorized in writing by candidate or treasurer.17

Before entering into contract, business firms or contractors to whom

electoral expenditures are incurred must require every agent of a
candidate or political party to present a written authority from the
agent’s principal authorizing him to incur electoral expenditures in
behalf of such candidate or treasurer.18

Expenditure Limits per registered voter in the constituency a candidate is

running:
• Php 3.00 – individual candidate supported by political party
• Php 5.00 – individual candidate not supported or nominated by political
party
• Php 5.00 – Political Parties
• Php 10.00 – Candidates for President or Vice President.19

Items included in computing the expenses of a candidate for the purpose of

determining compliance with the expenditure limits:
• Expenditures in cash and in kind

--------------------------------------------

16
Section 102, OEC
17
Section 103 OEC
18
Section 112 OEC
19
Section 13, RA 7166
10
 Laws and Rules Governing Election Finance

• Use of equipments, facilities and other paraphernalia owned by candidate,

and contributor, the value of which must be assessed.
• Expenses incurred by Political Parties for candidates.20

Items NOT included in the computation:

• Free service rendered by volunteers
• Employment of counsel
• Copying and classifying list of voters, investigating and challenging the
right to vote of persons registered in the; or
• Printing sample ballots in such color, size and maximum number as may
be authorized by the Commission.21

Election propaganda, whether on television, cable television radio,

newspapers or any other medium, is allowed for all bona fide can-
didates and parties subject to the limitation on authorized expenses
of candidates.22

During election period, bona fide candidates shall be charged dis-

counted rates of thirty percent (30%) for television, twenty percent
(20%) for radio and ten (10%) for print over the average rates
charged during the first three quarters of the calendar year preced-
ing the elections.23

For the purpose of inducing someone to vote for or against a candidate or to

withhold his or her vote, a person CANNOT, directly or indirectly:
• Give money or anything of value to any person, association, corporation,
entity or community.
• Offer money or anything of value to any person, association, corporation,
entity or community.
• Spend money in favor of any other person, corporation or any entity.
• Offer to spend money to the same person, corporation or entity.
• Cause expenditure to be made upon any person, corporation or entity.
• Give employment to any person.
• Offer to give employment to any person.

------------------------------------------------

20
Sections. 100, 101, OEC
21
Sections 94 (a), 102 OEC
22
Section 3 RA 9006
23
Section 11 RA 9006
11
Laws and Rules Governing Election Finance

• Promise employment to any person.

• Give franchises and grants to any person.
• Offer to give franchises and grants to any person.24

No person can solicit or receive money, gifts, or anything of value

from any candidate for election campaign.25

During election period any person is prohibited from soliciting

and/or accepting from any candidate for public office, or from any
person acting in their behalf, any gift, food, transportation, contri-
bution or donation in cash or in kind.26

/ Candidates are prohibited , during campaign period27 and on the day or before
the day of the election, from:
• Making donations, contributions, gifts in cash or in kind
• Undertaking or contributing to, the construction or repair of roads, bridges,
school buses, puericulture centers, medical clinics and hospitals, churches
or chapels cement pavements, or any structure for public use, or for the
use of religious or civic organization.28

. Five hours before and after a public meeting, on the day preceding the elec-
tion, and on the day of the election, candidates and political parties cannot
give, free of charge, to any person:
• transportation,
• food or drinks or
• anything of value.

No person is allowed to accept transportation, food, drinks, and anything of

value, from any candidate or political party on the same occasion.29

---------------------------------
24
Sections. 261 (a) (1), 261 (j) OEC
25
Ibid.
26
Section 97, OEC
27
The campaign period for candidates for President, Vice President, Senator, and Party-list usually
starts 90 days before elections, while that of the rest of the candidates starts 45 days before the
elections. In counting the days comprising the campaign period, the day before the elections, the
day of elections, Maundy Thursday and Good Friday are excluded.
28
Section 104, OEC
29
Section 89, OEC
12
 Laws and Rules Governing Election Finance

Recording and Reportorial Requirements

‰ Contributors or Donors must submit to COMELEC within 30 days after elec-
tions, a report under oath of all contributions they made to candidates and
political parties. Said report must state the contributors’ residential and busi-
ness address, the amount of each contribution, the name of the candidate,
agent of the candidate or political party receiving the contributions and the date
of the contribution.30
‰ A copy of the written authority to incur expenditures, which should also reflect
the expenditures and the true address of the person authorized, must be sub-
mitted to COMELEC.31
‰ Candidates and Treasurers of Political Parties must issue receipts for all con-
tributions or donations that they will receive.32
‰ Candidates and Treasurers of Political Parties must obtain receipts for all ex-
penditures they will incur.33
‰ Candidates and Treasurers of Political Parties must keep full and detailed
records of all the contributions they will receive and all expenditures that they
will incur.34
‰ Candidates and Treasurers of Political Parties must preserve the records for at
least three years and are subject to inspection by COMELEC and scrutiny by
the public.35
‰ Candidates and Treasurers of Political Parties must submit to the proper Elec-
tion Officer a report of the expenses of a public rally not later than 7 days after
said rally.36
‰ Mass Media Entities are required to submit to COMELEC all contracts for ad-
vertisement within 5 days from signing.37
‰ Broadcast stations or entities must submit to COMELEC broadcast logs and
certificates of performance of political advertisements.38
‰ Candidates and Treasurers of Political Parties must submit to the proper
COMELEC offices, within 30 days after elections, a report, subscribed and
sworn to, containing full, true, itemized statement of contributions and expendi-
tures.39

------------------------------------

30
Section 99 OEC
31
Section 103 OEC
32
Section 106 OEC
33
Ibid.
34
Ibid.
35
Ibid.
36
Section 88 OEC.
37
Section 6.3 RA 9006.
38
Section 6.2 RA 9006
39
Section 14 RA 7166
13
Laws and Rules Governing Election Finance

‰ COMELEC must preserve the statements of contributions and expenditures

for at least 3 years after the election and the same shall be considered public
records and are open to inspection by the public upon payment of the neces-
sary fees.40
‰ Contractors and Firms to which election expenditures are incurred must sub-
mit a sworn report of all election expenditures paid to them within 30 days after
elections.41
‰ Contractors and firms are required to preserve all records relating to election
expenditures, including all pertinent documents, paid to them within 3 years
from the date of election and said records must be open to inspections during
office hours.42

Statements of Contributions and Expenditures must be subscribed and sworn

to, and must contain:
• The amount of contribution, the date of receipt, and the full name and ex-
act address of the person from whom the contribution was received.
• The amount of every expenditure, the date thereof, the full name and exact
address of the person from whom payment was made and the purpose of
the expenditure.
• Any unpaid obligation, its nature and amount, and to whom said obligation
is due.
• Other particulars asked for by Annexes “C”, “C-1”, “C-2”, and “C-3” of
COMELEC Resolution No. 7194.43

5 Every candidate must file his or her Sworn Statement of Contributions and
Expenditures in two copies within 30 days after the election at the COMELEC
office where his or her certificate of candidacy was filed.44
5 Political Parties, including those participating in the party-list system of repre-
sentation, must file their Sworn Statement of Contributions and Expenditure in
two copies at the COMELEC Law Department in Manila within 30 days after
elections.45
5 If the Statement is sent by mail, it should be by registered mail. It would be
deemed filed as of the date of mailing if the mailing is confirmed by a telegram
containing the Registry Receipt Number of the mailed statement sent on the
same day of mailing.46

----------------------
40
Section 110 OEC
41
Section 112 OEC
42
Ibid.
43
Section 15 COMELEC Resolution No. 7794
44
Section 14 COMELEC Resolution No. 7794
45
Ibid.
46
Ibid.
14
 Laws and Rules Governing Election Finance

5 COMELEC Law Department, the COMELEC National Capital Region Director,

the Provincial Election Supervisors, and the Election Officers shall remind can-
didates who filed certificates of candidacies before their respective offices about
the requirement of submitting statements of election contributions and expen-
ditures.47
5 Contents of the sworn report of business firms and contractors:
• full names and exact addresses of the candidates, treasurers of the politi-
cal parties, and other persons incurring such expenditures,
• the nature or purpose of each expenditure,
• the date and amount of expenditures, and
• such other particulars contained in Annex “D” of COMELEC Resolution
No. 7794.48
5 The Report of the Contractor shall be filed in two copies and shall be signed
and sworn to by the contractor or supplier, or if it be a corporation, by the
President or the General Manager.49
5 Said business firms and contractors must keep and preserve at their place of
business, copies of written authority to incur expenditures, contracts, vouch-
ers, invoices and other records and documents relative to election expendi-
tures for a period of three (3) years from the elections.50
5 It is the duty of the COMELEC to examine all statements of contributions and
expenditures of candidates and political parties, to determine compliance with
the law and the rules.51

Use of Public Funds and Properties

Candidates and political parties can not use the following for any election cam-
paign:
• Public Funds deposited in public financial institutions, government offices,
banks, and agencies.
• Public Funds held in trust by public financial institutions, government of-
fices, banks, and agencies.
• Printing Press operated by the government or by the armed forces.
• Radio and Television Stations operated by the government or by the armed
forces.

----------------------------
47
Section 13 COMELEC Resolution No. 7794
48
Section 18 COMELEC Resolution No. 7794
49
Ibid.
50
Ibid.
51
Section 110 OEC
15
Laws and Rules Governing Election Finance

• Vehicles, Equipments and facilities owned by the government or by the

armed forces.52

5 Neither can candidates nor political parties benefit from the release of public
funds to the following, as the same is prohibited during 45 days before up to 30
days after the elections:
(1) Any and all kinds of public work, except:
a. Maintenance of existing and/or completed public work projects;
b. Works undertaken by contract through public bidding held, or by nego-
tiated contract awarded, before 45 days before election;
c. Payment for procedures done preparatory to actual construction and
wages of watchmen;
d. Emergency Works because of public calamity.
In all cases, no wages must be paid 5 days before elections.
Public work projects funded under foreign agreements commenced 45
days before elections are also excepted from the prohibition against
public fund release.
(2) The Department of Social Welfare and Development53 and the like, except
for salaries and routine expenses.
(3) The housing agencies54 of government, except salaries and administrative
expenses.55

Effects of Violations of Election Finance Laws and Rules

On the Candidates.

5 Candidates who commit any of the following acts, without prejudice to their
criminal liability, will be disqualified from continuing as candidates:
• Giving money or other material consideration to influence, induce or cor-
rupt voters or public officials performing electoral functions.56
• Spending in his election campaign an amount in excess of that allowed by
law.57

--------------------------
52
Section 261 (o) OEC
53
The law mentions the Ministry of Social Services and Development, which was then performing
the functions of the present Department of Social Welfare and Development.
54
The law mentions the Ministry of Human Settlement, which is no longer in existence at present but
whose functions are now performed principally by the National Housing Authority.
55
Section 261 (v) OEC
56
Sections 261 (a) and 261 (j), in relation to Section 68 OEC.
57
Section 13 RA 7166, in relation to Section 68 OEC.
16
 Laws and Rules Governing Election Finance

• Giving, directly or indirectly, transportation, food or drinks or things of value

five hours before and after a public meeting, on the day preceding the
election, and on the day of the election.58
• Soliciting or receiving contributions from those who are prohibited by law
to give contributions.59
• Soliciting and receiving contributions from foreigners.60
• Raising funds by holding dances, lotteries, cockfights, games, boxing bouts,
bingo, beauty contests, entertainments, or cinematographic, theatrical or
other performances.61
• Making donations, contributions, gifts in cash or in kind and undertaking,
or contributing to, the construction or repair of roads, bridges, school buses,
puericulture centers, medical clinics and hospitals, churches or chapels
cement pavements, or any structure for public use, or for the use of reli-
gious or civic organization.62

5 Candidates who commit any of the following acts or omissions are guilty of
election offense and will be sentenced to suffer 1 to 6 years of imprisonment,
without probation, and disqualification to hold public office and deprivation of
the right of suffrage:
• Soliciting or receiving contributions from those who are prohibited by law
to give contributions.63
• Soliciting or receiving contributions from foreigners.64
• Raising funds by hold dances, lotteries, cockfights, games, boxing bouts,
bingo, beauty contests, entertainments, or cinematographic, theatrical or
other performances.65
• Receiving donation in a name other than the true name of the true donor,
as well as the failure to report the true name of an election donor.66
• Failure to submit to COMELEC copies of authority of persons authorized
to incur election expenditures.67
• Spending for an election campaign an amount in excess of that allowed by
law.68

------------------------------
58
Section 89, in relation to Section 68 OEC.
59
Section 95, in relation to Section 68 OEC.
60
Section 96, in relation to Section 68 OEC.
61
Section 97, in relation to Section 68 OEC.
62
Section 104, in relation to Section 68 OEC.
63
Section 95, in relation to Section 262 OEC.
64
Sections 95, 96 in relation to Section 262 OEC
65
Section 97 in relation to Section 262 OEC
66
Section 98 in relation to Section 262 OEC
67
Section 103 in relation to Section 262 OEC
68
Section 100 in relation to Section 262 OEC
17
Laws and Rules Governing Election Finance

• Giving or offering money or anything of value to any person, association,

corporation, entity or community for the purpose of inducing voters to vote
for or against them or for or against other candidates or for voters to with-
hold their votes.69
• Spending or offering to spend money in favor of, or causing expenditure to
be made upon, any other person, corporation or any entity for the purpose
of inducing voters to vote for or against them or for or against other candi-
dates or for voters to withhold their votes.70
• Giving or offering, or promising to give employment or office to any person
for the purpose of inducing voters to vote for or against them or for or
against other candidates or for voters to withhold votes.71
• Giving or offering to give franchises and grants to any person for the pur-
pose of inducing voters to vote for or against them or for or against other
candidates or for voters to withhold votes.72
• Making donations, contributions, gifts in cash or in kind and undertaking,
or contributing to, the construction or repair of roads, bridges, school buses,
puericulture centers, medical clinics and hospitals, churches or chapels
cement pavements, or any structure for public use, or for the use of reli-
gious or civic organization.73
• Giving, directly or indirectly, transportation, food or drinks or things of value
five hours before and after a public meeting, on the day preceding the
election, and on the day of the election.74
• Failure to submit to the proper Election Officer a report of the expenses of
a public rally not later than 7 days after said rally.75
• Using, for any election campaign, public funds deposited, or held in trust,
in public financial institutions, government offices, banks, and agencies;
printing press, radio and television stations operated by the government or
by the armed forces; vehicles, equipments and facilities owned by the gov-
ernment or by the armed forces.76

5 The responsible officer of a political party found guilty of having committed the
foregoing acts or omissions shall be criminally liable, and upon his conviction,
the political party shall be fined by an amount not less than Php 10,000.00.

---------------------------
69
Section 261 (a) OEC
70
Section 261 (j) OEC
71
Section 261 (a) (1) OEC
72
Sections. 261 (a) (1) OEC
73
Section 104 OEC
74
Section 89 in relation to Section 262 OEC.
75
Section 88 in relation to Section 262 OEC
76
Section 261 (o) OEC
18
 Laws and Rules Governing Election Finance

5 Candidates who fail to submit their statements of contributions and expendi-

tures within the 30 day period after the elections shall:
• Be guilty of administrative offense for which the offenders shall be liable to
pay an administrative fine ranging from One thousand pesos (P1,000.00)
to Thirty thousand pesos (P30,000.00), at the discretion of the COMELEC.
• Not be allowed to enter upon the duties of his office, if he wins.

5 Candidates nominated by a political party will also not be allowed to assume

the duties of their office should they win, if said political party fails to submit its
statement of contribution and expenditures within the period required by law.

On the other actors in elections.

5 Any person who commits any of the following acts or omissions are guilty of
election offense and will be sentenced to suffer 1 to 6 years of imprisonment,
without probation, and disqualification to hold public office and deprivation of
the right of suffrage:
• Giving of donation by persons who are in the list of those not allowed to
give donations to election campaign under Section 95 of the OEC.
• Raising funds for a candidate by holding dances, lotteries, cockfights,
games, boxing bouts, bingo, beauty contests, entertainments, or cinemato-
graphic, theatrical or other performances.77
• On the part of contributors or donors, not using their true name when giv-
ing donations to candidates.78
• Failure on the part of donors or contributors to report their donation to the
COMELEC within 30 days after election.
• Incurring expenditure for an election campaign when the person is not a
candidate, a treasurer of a political party, or someone authorized to incur
election expenditure.79
• Failure to give bona fide candidates discounted rates of 30%, 20% and
10% for televisions, radio, and print advertisements, respectively.80
• Giving or offering money or anything of value to any person, association,
corporation, entity or community for the purpose of inducing voters to vote
for or against a candidate or for voters to withhold their votes.81

-------------------------------
77
Section 97 in relation to Section 262 OEC
78
Section 98 in relation to Section 262 OEC
79
Section 103 in relation to Section 262 OEC
80
Section 11 in relation to Section 13 of RA 9006 and Section 264 OEC
81
Section 261 (a) OEC
19
Laws and Rules Governing Election Finance

• Spending or offering to spend money in favor of, or causing expenditure to

be made upon, any other person, corporation or any entity for the purpose
of inducing voters to vote for or against a candidate or for voters to with-
hold their votes.82
• Giving or offering, or promising to give employment or office to any person
for the purpose of inducing voters to vote for or against a candidate or for
voters to withhold votes.83
• Giving or offering to give franchises and grants to any person for the pur-
pose of inducing voters to vote for or against a candidate or for voters to
withhold votes.84
• Making donations, contributions, gifts in cash or in kind and undertaking,
or contributing to, the construction or repair of roads, bridges, school buses,
puericulture centers, medical clinics and hospitals, churches or chapels
cement pavements, or any structure for public use, or for the use of reli-
gious or civic organization.85
• Giving, directly or indirectly, transportation, food or drinks or things of value
five hours before and after a public meeting, on the day preceding the
election, and on the day of the election.86
• Using, for any election campaign, public funds deposited, or held in trust,
in public financial institutions, government offices, banks, and agencies;
printing press, radio and television stations operated by the government or
by the armed forces; vehicles, equipments and facilities owned by the gov-
ernment or by the armed forces.87
• Soliciting or receiving any gift, food, transportation, contribution or dona-
tion in cash or in kind from candidates for public office during election pe-
riod.88
• Soliciting or receiving money, gifts, or anything of value, from any candi-
date for an election campaign.89
• Releasing public funds to the agencies mentioned in Section 261 (v) of the
OEC.

---------------------------
82
Section 261 (j) OEC
83
Section 261 (a) (1) OEC
84
Sections. 261 (a) (1) OEC
85
Section 104 OEC
86
Section 89 in relation to Section 262 OEC.
87
Section 261 (o) OEC
88
Section 97 in relation to Section 262 OEC.
89
Sections 261 (a) (1) and 261 (j) OEC.
20
 appendix

Republic of the Philippines

COMMISSION ON ELECTIONS
Manila

RULES AND REGULATIONS GOVERNING ELECTORAL CONTRIBUTIONS

AND EXPENDITURES IN CONNECTION WITH THE MAY 14, 2007
NATIONAL AND LOCAL ELECTIONS.

ABALOS, Benjamin S. Chairman

BORRA, Resurreccion Z. Commissioner
TUASON, Jr. Florentino A. Commissioner
BRAWNER, Romeo A. Commissioner
SARMIENTO, Rene V. Commissioner
FERRER, Nicodemo T. Commissioner

PROMULGATED: 27 December 2006

RESOLUTION NO. 7794

Pursuant to the powers vested in it by the Constitution, the Omnibus Election Code, and other
election laws, the Commission on Elections RESOLVED to promulgate, as it hereby RESOLVES to
promulgate, the following rules and regulations governing electoral contributions and expenditures in
connection with the May 14, 2007 national and local elections:

SECTION 1. DEFINITION OF TERMS. - The following terms are hereby defined as follows:

(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 political party. It shall also include the use of facilities
voluntarily donated by other persons, the money value of which can be assessed based on
the rate prevailing in the area.
21
Laws and Rules Governing Election Finance

(b) “Expenditure” includes the payment or delivery of money or anything of value, or a con-
tract, promise or agreement to make an 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 pre-
vailing in the area.
(c) “Person” includes an individual, partnership, committee, association, corporation, and any
other organization or group of persons.

SEC. 2. True Name of Contributor Required. – No person shall make any contribution in any
name except his own. No candidate or treasurer of any political party shall receive a contribution or
enter or record the same in any name other than that of the person by whom it was actually made.

SEC. 3. Report of Contributions. – Within thirty (30) days after the day of the election (on or
before June 13, 2007), every person giving contribution to any candidate, treasurer of the party or to
the authorized representative of such candidate or treasurer shall file with the Commission on Elec-
tions (COMELEC) a report, under oath, stating his residential and business address, the amount of
each contribution, the name of the candidate, agent of the candidate or political party receiving the
contributions and the date of the contribution. (See Annex “A” for sample form)

Any contribution in cash or in kind to any candidate or political party or coalition of parties for
campaign purposes, duly reported to the COMELEC, shall not be subject to the payment of donors
and donees tax.

SEC. 4. 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, and that the loan is made in accordance with laws
and regulations and in the ordinary course of business;
(b) Natural and juridical persons operating a public utility or in possession of or exploiting any
natural resources of the nation;
(c) Natural and juridical persons who holds contracts or subcontracts to supply the govern-
ment or any of its divisions, subdivisions or instrumentalities, with goods or services or to
perform construction or other works;
(d) 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 government-owned 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;
(f) Educational institutions which have received grants of public funds amounting to no less
than P100,000.00;

22
 Laws and Rules Governing Election Finance

(g) Officials and employees in the Civil Service or members of the Armed Forces of the Philip-
pines; and
(h) Foreigners and foreign corporations.

SEC. 5. Prohibited Solicitations or Receiving of Contributions. – No person or entity, public

or private, shall solicit or receive, directly or indirectly. –
(a) Any contribution for purposes of partisan political activity, from any of the persons or enti-
ties enumerated in the immediately preceding section;
(b) 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
(c) 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
from February 13, 2007, in case of candidates for senators and party-list; and from March
30, 2007, in case of candidates for Member, House of Representatives and local positions,
up to May 14, 2007, except normal and customary religious stipends, tithes or collections
on Sundays and/or other designated collection days.

SEC. 6. Prohibited Raising of Funds. - It is unlawful for any person to hold dances, lotteries,
cockfights, games, boxing bouts, bingo, beauty contests, entertainments or cinematographic, theat-
rical or other performances for the purpose of raising funds for an election campaign or for the sup-
port of any candidate from January 14, 2007 up to and including election day.

SEC. 7. Authorized Expenses of Candidates and Political Parties. – The aggregate amount
that a candidate or registered political party may spend for election campaign shall be as follow:
(a) For official candidates of political parties - Three Pesos (Php3.00) for every voter currently
registered in the constituency where the candidate filed his certificate of candidacy;
(b) For candidates without any political party and without support from any political party - Five
Pesos (P5.00) for every voter currently registered in the constituency where the candidate
filed his certificate of candidacy; and
(c) For political parties and party-list groups. – Five pesos (P5.00) for every voter currently
registered in the constituency or constituencies where they have official candidates or nomi-
nees.

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 land, water or aircraft, equipment, facilities, apparatus and paraphernalia used is owned
by the candidate, his contributor or supporter, the COMELEC shall assess the amount commensu-
rate 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.

23
Laws and Rules Governing Election Finance

SEC. 8. Lawful Expenditures. – No candidate or treasurer of a political party shall, directly or

indirectly, make any expenditure except for the following purposes:
(a) For traveling expenses of the candidates and campaign personnel in the course of the
campaign and for personal expenses incident thereto;
(b) For compensation of campaigners, clerks, stenographers, messengers, and other persons
actually employed in the campaign;
(c) For telegraph and telephone tolls, postages, freight and express delivery charges;
(d) For stationery, printing and distribution of printed materials relative to the candidacy;
(e) For employment of watchers at the polls;
(f) For rent, maintenance and furnishing of campaign headquarters, office or place of
meetings;
(g) For political meetings and rallies and the use of sound systems, lights and decorations
during said meetings and rallies;
(h) For newspaper, radio, television and other public advertisements;
(i) For employment of counsel;
(j) For copying and classifying lists of voters, investigating and challenging the right to vote of
persons registered in the lists; and
(k) For printing sample ballots in such color, size and maximum number as may be authorized
by the COMELEC.

The expenditures for items (i), (j), and (k) above, shall not be taken into account in determining
the amount of expenses which a candidate of political party may have incurred under Section 7
hereof.

SEC. 9. Persons Authorized to Incur Election Expenditures. – No person, except the candi-
date, the treasurer of political party, organization, or coalition, or any person authorized by such
candidate or treasurer, shall make any expenditure in support of or in opposition to any candidate or
political party, organization, or coalition. Expenditures duly authorized by the candidate or treasurer
of the party shall be considered as expenditures of such candidate or political party.

The authority to incur expenditures shall be in writing, copy of which shall be furnished the
COMELEC. It shall be signed by the candidate or the treasurer of the party and shall state the
expenditures so authorized and the full name and exact address of the person so designated (see
Annex “B” for sample form).

SEC. 10. Prohibited Donations by Candidates. – From February 13, 2007, in case of candi-
dates for senators and party-list; and from March 30, 2007, in case of candidates for Member, House
of Representatives and local positions, up to May 14, 2007, 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 (up to grandparents-in-law, or grandchildren-in-law, brothers-in-law and sis-
ters-in-law) or his campaign manager, agent or representative shall 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 pave-
ments or any structures for public use or for the use of any religious or civic organizations.
24
 Laws and Rules Governing Election Finance

Excluded from this 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.

This prohibition shall apply to treasurers, agents or representatives of any political party.

SEC. 11. Accounting for Agents of Candidates 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, render to the candidate or treasurer of the party
concerned, a detailed account thereof with proper vouchers or official receipts.

SEC. 12. Records of Contributions and Expenditures.

(a) It shall be the duty of every candidate, treasurer of the political party and person acting
under authority of such candidate or treasurer to issue a receipt for every contribution
received, and to obtain and keep a receipt stating the particulars of every expenditure
made.
(b) Every candidate and treasurer of the party shall 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 information required to be reported.
(c) Every candidate and treasurer of the party shall be responsible for the preservation of the
records of contributions and expenditures, together with all pertinent documents, for at
least three years after the holding of the election to which they pertain and for their produc-
tion for inspection by the COMELEC or its duly authorized representative, or upon presen-
tation of a subpoena duces tecum duly issued by the COMELEC.

Failure of the candidate or treasurer to preserve such records or documents shall be deemed
prima facie evidence of violation of Sec. 106 of the Omnibus Election Code, which constitutes an
election offense.

SEC. 13. Reminders to Candidates to File Statement of Contributions and Expenditures.

– Not later than May 19, 2007, the Law Department of the COMELEC, the regional election director
of the National Capital Region, the provincial election supervisors and election officer shall advise in
writing by personal delivery or registered mail all candidates who filed their certificates of candidacy
with them to comply with their obligation to file their statements of contributions and expenditures in
connection with the elections. Every election officer shall also advise all candidates residing in his
jurisdiction to comply with said obligation.

SEC. 14. When and Where to File Statements. – Not later than June 13, 2007, every candi-
date shall file in duplicate with the COMELEC office where he filed his certificate of candidacy a full,
true and itemized statement of all contributions and expenditures in connection with the elections.
Within the same period, every treasurer of the political party or party-list group that participated in the
elections shall file with the Law Department of the COMELEC its statement of election contributions
25
Laws and Rules Governing Election Finance

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 regis-
tered mail.

The regional director of the National Capital Region, provincial election supervisors and election
officers concerned shall, not later than June 28, 2007, send to the Election Records and Statistics
Department, duplicate copies of all statements filed with them, and a list of all candidates who failed
to file their statement of contributions and expenditures within the prescribed period.

SEC. 15. Form 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.
It shall set forth in detail the following:
(a) The amount of contribution, the date of receipt, and the full name and exact address of the
person from whom the contribution was received;
(b) The amount of every expenditure, the date thereof, the full name and exact address of the
person from whom payment was made and the purpose of the expenditure;
(c) Any unpaid obligation, its nature and amount, and to whom said obligation is owing; and
(d) Other particulars contained in the attached sample forms, Annexes “C”, “C-1” and “C-2”.

If the candidate or treasurer of the party has received no contribution, made no expenditure, or
has no pending obligation, the statement shall reflect such fact (See Annex “C-3”).

SEC. 16. Preservation and Inspection of 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 May 14, 2007. 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 fee of Two Pesos (P2.00) for every
page.

He shall examine all statements received from candidates and political parties to determine
compliance with the provisions of this resolution.

SEC. 17. Effect of Failure to File Statement.

(a) 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 political party which nominated the winning candidates, or
winning party-list group, fails to file the statement required herein on or before June 13, 2007.

26
 Laws and Rules Governing Election Finance

(b) Failure to file statements or reports in connection with the electoral contributions and ex-
penditures as required herein shall constitute an administrative offense for which the of-
fenders shall be liable to pay an administrative fine ranging from One Thousand Pesos
(P1,000) to Thirty Thousand Pesos (P30,000), as may be determined by the COMELEC.

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 against the properties of the
offender.

For the commission of a second or subsequent offense under this section, the administrative
fine shall be from Two Thousand Pesos (P2,000) to Sixty Thousand Pesos (P60,000.00), in the
discretion of the COMELEC. In addition, the offender shall be subject to perpetual disqualification to
hold public office.

SEC. 18. Report of Contractor and Business Firms. – Not later than June 13, 2007, every
person or firm to whom any electoral expenditure has been made shall file with the Law Department
of the COMELEC, in duplicate, a written report setting forth the full names and exact addresses of the
candidates, treasurers of the political parties, and other persons incurring such expenditures, the
nature or purpose of each expenditure, the date and amount thereof, and such other particulars
contained in the attached sample form (Annex “D”).

The report shall 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.

It shall be the duty of such person or firm to whom an electoral expenditure is made to require
every agent of a political 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 COMELEC or its authorized representatives, copies of such written authority, contracts, vouch-
ers, invoices and other records and documents relative to said expenditures for a period of three (3)
years from May 14, 2007.

It is unlawful for any supplier, contractor or business firm to enter into contracts involving elec-
toral expenditures with the representatives of candidates or political parties, organizations, or coali-
tions who do not have such written authority.

SEC. 19. Statement of Expenses on Public Rally. – Within seven (7) working days after
holding any public rally, the candidate concerned shall submit to the election officer a statement of
expenses incurred in connection therewith. (See Annexes “E’ and “F” hereof for sample forms).

Failure to comply with this Section constitutes an election offense under Section 68 in relation to
Section 262 of the Omnibus Election Code.

27
Laws and Rules Governing Election Finance

SEC. 20. Effectivity. – This Resolution shall take effect on the seventh day after its publication
in two (2) daily newspapers of general circulation in the Philippines.

SEC. 21. Dissemination. – The Education and Information Department shall cause the publica-
tion of this Resolution in two (2) daily newspapers of general circulation and furnish copies thereof to
all field offices of the COMELEC and registered political parties, organizations, or coalitions.

SO ORDERED.

(SGD) BENJAMIN S. ABALOS

Chairman

(SGD) RESURRECCION Z. BORRA (SGD) FLORENTINO A. TUASON, JR.

Commissioner Commissioner

(SGD) ROMEO A. BRAWNER (SGD) RENE V. SARMIENTO

Commissioner Commissioner

(SGD) NICODEMO T. FERRER

Commissioner

28
 annexes
Annex A

REPORT OF CONTRIBUTOR

___________________________
(Date of Election)

Full Name of Contributor

________________________________________

Post Office and Address of Contributor

________________________________________

Date Contribution 1) Full name & Exact Address of Nature/Description Amount/Value

was given Candidates/Party Treasurer/Agent (If of Contribution
given to Agent state his principal) (Such as cash,
streamers, leaflets and
2) Office (and constituency) to which equipment)
candidate seeks to be elected or the
Party/Organization of Treasurer

CERTIFICATION

I after being duly sworn do hereby certify that the foregoing contributions were made by me to the candidates or
treasurers of political parties or agents as above indicated; that all the date stated in this report are true and correct; and that
the contributions were made in accordance with the Omnibus Election Code.

______________________________________
(Signature of Contributor)

SUBSCRIBE AND SWORN to before me this _____ day of ________________ 200 ___, in ___________________,
affiant exhibiting his/her Community Tax Certificate No. _____________________, issued on _______________ 200 ____
at _________________________
__________________________
Notary Public
Doc. No. ____________
Page. No. ___________
Book. No. ___________
Series of ___________
29
 Annex B

AUTHORITY TO RECEIVE ELECTORAL CONTRIBUTIONS AND/OR

TO INCUR ELECTORAL EXPENDITURES

___________________________
(Date)

TO WHOM IT MAY CONCERN:

This is to certify that M ______________________________________________________________________________

(Full Name)

of _______________________________________________________________________________________________
(Exact Address)

is duly authorized by the undersigned to receive electoral contributions and/or incur electoral expenses in my behalf as a
candidate or in behalf of the political party herein below indicated in connection with the elections on _________________,
200 ___ .

______________________________________
Authorize Amount of Expenditure (Signature of Contributor)
(Inwords and in figures)

___________________________________ ______________________________________
(Post Office and Address)
___________________________________

____________ (P____________________ ) ______________________________________

Office (and constituency) to which
candidate seeks to be elected or
Political Party of Treasurer

(NOTE: A copy must be furnished the Commission on Elections, Manila Sec. 103, Omnibus Election Code)

30
 STATEMENT OF ELECTION CONTRIBUTIONS AND EXPENDITURES

___________________________
(Date of Election)

Full Name of Candidate/Party treasurer filing Statement:

______________________________________________________________________________

Post Office Address of Candidate/Party Treasurer:

______________________________________________________________________________

Office for whichFiler is a Candidate or Political Party/Organization of Treasurer-filer:

______________________________________________________________________________
Period Covered:
From _________________________________ to ______________________________________

CONTRIBUTIONS RECEIVED:
(Attach Schedule 1 or itemized contributions)
Total contributions from political party
Organizations . . . . . . . . . . . . . . . . .. . . . . . . . . .. . . . . . . . . . . .. . . . . . . . . . . . . . . . P ___________________
Total contribution from other persons . . . .. . . . . . . . . .. . . . . . . . . . . .. . . . . . . . . . . . . . . . P ___________________

TOTAL CONTRIBUTIONS RECEIVED . . . . . . .. . . . . . . . . .. . . . . . . . . . . .. . . . . . . . . . . . . . . . P ___________________

EXPENDITURES INCURRED:
(Attach Schedule 2 or itemized expenditures)
• For Candidate:
Total expenditures paid by candidate out of personal funds . . . . . . .. . . . . . . . . . . . . . . . . P ___________________
Total expenditures paid of contributions received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P ___________________

TOTAL EXPENDITURES INCURRED . . .. . . . . . . . . .. . . . . . . . . . . .. . . . . . . . . . . . . . . . . P ___________________

• For Party Treasurer:
Total expenditures paid by national office . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P ___________________
Total expenditures paid by branches/Chapter/committees . . . . . . . . . . . . . . . . . . . . . . . . P ___________________

TOTAL EXPENDITURES INCURRED . . .. . . . . . . . . .. . . . . . . . . . . .. . . . . . . . . . . . . . . . . P ___________________

Republic of the Philippines )

_____________________ )

I _____________________________________________after being duly sworn do hereby depose and say:

That the foregoing statement and supporting schedules (Schedule 1 & 2) are supported by receipts, vouchers and
other documents reflecting the full, true, accurate and complete election contributions received and expenditures incurred by
me and/or by my duly authorized representative during the period indicated:
That 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 ___________________ 200 ____

____________________________________________
(Signature of candidate/treasurer)

31
 SUBSCRIBE AND SWORN to before me this _____ day of ________________ 200 ___, in ___________________,
affiant exhibiting his/her Community Tax Certificate No. _____________________, issued on _______________ 200 ____
at _________________________
__________________________
Notary Public

Doc. No. ____________ Instruction: To be filed in duplicate within 30 days after the election.
Page. No. ___________ Candidates shall file statements with the same office of the Com-
Book. No. ___________ mission where they filed their respective certificates of candidacy.
Series of ___________ Party treasurers shall file statement with the COMELEC, Manila.

32
 Annex C-1

Schedule 1

SCHEDULE OF CONTRIBUTION RECEIVED

___________________________
(Date of Election)

Name of Candidate/Party Treasurer

________________________________________

Post Office Address of Candidate/Party Treasurer

________________________________________

Period Covered

From ________________ to _________________

Date O.R. Contributors Nature/Description Amount/Value

Received No. (Full Name and Post Office of Contribution
Address) (Such as cash, use of
vehicle, facility,
equipment, etc.)

TOTAL.......
P/ __________________

CERTIFIED CORRECT:

_______________________________ ____________________________________________
(Date) (Signature of Candidate/Treasurer)

Instruction: The foregoing items must be supported by vouchers, receipts and other documents which must be preserved
for inspection by the Commission on Elections for three(3) years after the day of the election to which they
pertain. Use additional sheets if necessary but the filer must sign every sheet.

33
 Annex C-2

Schedule 2

SCHEDULE OF EXPENDITURES

___________________________
(Date of Election)

Name of Candidate/Party Treasurer

________________________________________

Post Office Address of Candidate/Party Treasurer

________________________________________

Period Covered

From ________________ to _________________

Date Voucher PAYEES Purpose/Nature of Amount/Value

Received O.R. (Full Name and Post Office Expenditure
No. Address) (Such as leaflets, rents,
public meetings, etc.)

TOTAL.......
P/ __________________

CERTIFIED CORRECT:

_______________________________ ____________________________________________
(Date) (Signature of Candidate/Treasurer)

Instruction: The foregoing items must be supported by vouchers, receipts and other documents which must be preserved
for inspection by the Commission on Elections for three(3) years after the day of the election to which they
pertain. Use additional sheets if necessary but the filer must sign every sheet.

34
 Annex C-3

SCHEDULE OF UNPAID OBLIGATIONS

___________________________
(Date of Election)

Name of Candidate/Party Treasurer

________________________________________

Post Office Address of Candidate or Political Party/Organization of Treasurer/filer:

________________________________________

Period Covered

From ________________ to _________________

CREDITORS NATURE OF OBLIGATIONS AMOUNT

(State full names and exact address)

TOTAL.......
P/ __________________

CERTIFIED CORRECT:

_______________________________ ____________________________________________
(Date) (Signature of Candidate/Treasurer)

Instruction: To be attached to the Statement of Election Contributions and Expenditures of Candidate or Political Party
Treasurer. All documents relative to these obligations shall be preserved for inspection by the Commission on
Elections for three (3) years after the election to which they pertain.

35
 Annex D

SCHEDULE OF UNPAID OBLIGATIONS

___________________________
(Date of Election)

Full Name and Post Office Address of Contractor/Business Firm

________________________________________________________________________________
(Name) (Address)

Payor of Election Expenditures:

Full Name of post office address of Candidate/Party Treasurer/Agent.

(If agent, indicate candidate/party he represent)

_______________________________ _________________________________

Office (and constituency) to which Candidates seeks to be elected or political party of treasurer:

Date of Expenditure Nature/Description of Things Invoice/ AMOUNT

Sold or Services Rendered O.R. No.

TOTAL EXPENDITURES. P

CERTIFICATION

I hereby certify that the foregoing election expenditures were made by the candidate/party treasurer mentioned above,
or through authorized representative who submitted to me his authority, that all the data stated in this report are true and
correct; that they are supported by invoices, receipts, contracts or documents preserved in my office or place of business,
subject to inspection by the Commission on Elections or its duly authorized representatives; and that the expenditures were
in accordance with the Omnibus Election Code.

____________________________________________
Signature of contractor, supplier or person to whom
electoral expenditure is made (President or general
manager in case of business firms)

SUBSCRIBE AND SWORN to before me this _____ day of ________________ 200 ___, in ___________________,
affiant exhibiting his/her Community Tax Certificate No. _____________________, issued on _______________ 200 ____
at _________________________
__________________________
Notary Public

Doc. No. ____________ Instruction: File in duplicate with the Election Officer concerned within
Page. No. ___________ 7 working days after public meeting or rally (Sec. 88, Omnibus
Book. No. ___________ Election Code). The Election Officer shall forward a copy to the
Series of ___________ Commission on Elections, Manila.

36
 Annex E

REPORT ON EXPENDITURE ON PUBLIC MEETING/RALLIES

___________________________
(Date of Election)

Full Name and Address of Candidate/Party Treasurer

________________________________________________________________________________
(Name) (Address)

Office (and constituency) to which filer is a Candidate or Political Party/Organization ofTreasure-Filer:

_______________________________ _________________________________

Place and date of Public Meeting/Rally:

_______________________________ _________________________________

Date of Expenditure Invoice/ PAYEE Description of Things AMOUNT/

O.R. No. Full Name and Post Purchased/Services Hired/ VALUE
Office Address Other Expenses

TOTAL EXPENDITURES. P

CERTIFICATION

I hereby certify that the foregoing election expenditures were made by me as candidate/as treasurer of a political party
as above mentioned; that all the data reported herein are true and correct; that they are supported by invoices, receipts,
contracts or documents preserved in my office; and that the expenditures were incurred in accordance with the Omnibus
Election Code.

____________________________________________
(Signature of Candidate/Treasurer)

SUBSCRIBE AND SWORN to before me this _____ day of ________________ 200 ___, in ___________________,
affiant exhibiting his/her Community Tax Certificate No. _____________________, issued on _______________ 200 ____
at _________________________
__________________________
Notary Public

Doc. No. ____________

Page. No. ___________ Instruction: File in duplicate with the Election Officer concerned within
Book. No. ___________ 7 working days after public meeting or rally (Sec. 88, Omnibus
Series of ___________ Election Code). The Election Officer shall forward a copy to the
Commission on Elections, Manila.

37
 Annex F

NOTICE BY CANDIDATE OR POLITICAL PARTY/ORGANIZATION

COALITION ON HOLDING OF PUBLIC POLITICAL MEETING/RALLY

___________________________
(Date)

To: THE ELECTION OFFICER

________________________________
________________________________

Sir/Madam

Please be advised that the undersigned candidate/representative of candidate or authorized officer of

_____________________________________ Party intends to organize and hold a public meeting/rally at

_________________________________________________________ on ______________________________________
in connection with the May 14, 2007 National and Local Elections, and the corresponding permit therefor has been issued by

the city/municipal official concerned, copy of which is attached. The undersigned will submit the report on expenses incurred
in connection with the holding of said rally within seven (7) working days after the holding thereof, as required by Section 88
of the Omnibus Election Code.

Yours truly

______________________________________
(Signature over printed name of candidate/
authorized representative or authorized
officer of Political Party)

______________________________________
(Full name of Candidate, if filed by his
representative)

______________________________________
(Office and constituency sought by candidate)

______________________________________
(Post Office address or person filing notice)

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