Republic of the Philippines

COMMISSION ON ELECTIONS
Intramuros, Manila
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RULES AND REGULATIONS Brillantes, S.S. Jr., Chairrnan
(
GOVERNING CAMPAIGN Sarmiento, R.V., Commissioner
FINANCE AND DISCLOSURE IN
CONNECTION WITH THE 13
Tagle, L.N., Commissioner
Velasco, A.C., Contmissioner
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MAY 2013 NATIONAL AND Yusoph, 8.R., Comntissioner
LOCAL ELECTIONS AND Lim, C.R.S ., Commissioner N..
SUBSEQUENT ELECTIONS
THEREAFTER.
x--- ----x
Promulgated:
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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 in these Rules, the following words
shall mean:

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 Page 2 of\5
. COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

party. donated by other

It shall also include the use of facilities voluntarily
persons, the money value of which can be assessed based on the rate prevailing
in the area. [OEC, Section 9a @))

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 - includes an individual, partnership, committee, association,

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

d. 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)]

f. Commission - refers to the Commission on Elections.

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)]

h. Partisan Political Activity 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)]

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)]

j Omnibus Election Code or "OEC" - refers to Batas Pambansa Bilang 881, as

amended.

k. Rally - a gathering of several persons open to the public for the purpose of
endorsing candidates for election or promoting their election or defeat.

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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. 'COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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

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

d. Develop and manage a recording system for all reports, statements, and
contracts received by it and to digitize information contained therein;

e. Publish the digitized information gathered from the reports, statements and
contracts and make them available to the public;

f. Develop a reportorial and monitoring system;

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. Coordinate with or assist other departments/offices of the Commission

andf
receiving related reports on Campaign Finance including prosecution of
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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, COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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. 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 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;

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 PhP 100,000.00;

g. Official and employees in the Civil Service or members of the Armed Forces of
the Philippines; and

h. Foreigners and foreign corporations. [OEC, Sec. 95]

W
Resolution No. 9476 Page 5 of 15
COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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

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 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.

- It is unlawful for any person to hold

Section 7. Prohibited forms of raising funds.
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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 Resolution No. 9476 Page 5 of 15
, . , COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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 PageT ofll
, . COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

b. For compensation of campaigners, clerks, stenographers, messengers, and other

persons actually employed in the campaign;

c. For telegraph and telephone tolls, internet access, 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 advertisements for purposes of

promoting the candidacy, including website or internet ad placements, subject to
existing rules and regulations on the broadcast advertising.

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 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
 'Resolution No. 9476 Page 8 of L5
, COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

An incomplete written authority, or one that does not contain all the required
information, or does not conform to the prescribed form, not filed
shall be considered as
and shall subject the candidates or party treasurers to the penalties prescribed by law.
["]
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 7. 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]

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

1,.
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.

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
Resolution No. 9476 Page 9 of L5
COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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.

In every 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.

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]
Resolution No. 9476 Page 10 of 15
COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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 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, 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]

Section 3. Examination of Statements. - 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
to attain its mandate. [OEC, Sec. 110, Par.2l

RULE 8 - FILING OF STATEMENTS OF CONTRIBUTIONS

AND EXPENDITURES

Section 1. Reminders to candidates to file Statement Contributions and

"f
Expenditures. - Not later than five (5) days after the conduct of the elections, candidates
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
{/r/f
Resolution No._
9476 Page 1L of 15
COMELEC Rules and R"grlutions Governing Campaign Finance and Disclosure

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")

A Summary Report of Lawful Expenditure 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" .

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
Resolution No. 9476 Page 12 of 15
COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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

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

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]

Section 5.
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
30,000.00), at the discretion of the Commission.

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 2"d offense

President 30,000.00 60,000.00
Vice President 30,000.00 60,000.00
Senators 30,000.00 60,000.00
Governors & Vice Governors 25,000.00 50,000.00
House of Representatives 20,000.00 40,000.00
Legislative Districts
House of Representatives 30,000.00 60,000.00
Party-List System
il,f-
Resolution No. 9476 Page L3 of 15
COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

Sangguniang Panlalawigan 20,000.00 40,000.00

City Mayors 20,000.00 40,000.00
City Vice Mayors 20,000.00 40,000.00
Sangguniang Panglungsod 15,000.00 30,000.00
Municipal Mayors 10,000.00 20,000.00
Municipal Vice Mayors 10,000.00 20,000.00
Sangguniang Bayan L0,000.00 20,000.00

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. 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;

2. 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;

3. 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
 Resolution No. 9476 Page 14 of L5
. COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

Rule 10 - COORDINATION/DEPUTATION

Section Coordination with Other Goaernment andNon-Gooernmental Agencies. -To

1..
ensure compliance with these Rules, the Campaign Finance Unit is authorized to
coordinate with, and seek assistance from, other government and non-governmental
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. Anti-Money Laundering Council

2. Bureau of Internal Revenue
3. Office of the Ombudsman
4. National Bureau of Investigation
5. Commission on Audit
6. Department of the Interior and Local Government
7. Bangko Sentral ng Pilipinas
8. Department of Trade and Industry
9. 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 Page 15 of 15
COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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. BRILLANT
^_w113il
Chaffman

V. SARMIEN UCENITO N.

ARMANDO VELASCO H-_-....-...-...--

,TIAN ROBERT S.
Commissioner

urf
 Annex "A"
Republic of the Philippines
Commission on Elections

RTToRT OF CONTRIBUTIONS
Date of Elections

Name of
Contributor (Surname) (First Name) (Middle Name)

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

Contributions/Donations Made in Cash

Date of
Official Receipt number
of receipt issued by
contribution
candidate/party
Name of recipient & his/her
designation (specify if candidate, Amount contributed
agent, treasurer, etc.)

Total cash contributions made

Contributions/Donations Made in Kind

Description of Name of recipient & his/her Amount of in-kind
Date of
contribution (e.9. designation (specify if candidate, contribution
contribution posters, airtime, etc.) (as per market value)
agent, treasurer, etc,)

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 20 , affiant

exhibiting his/her with number issued by with
expiry date

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
Annex "8"
Commission on Elections

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 a maximum limit of

(Date of election)

(e ).
(Amount in words) lAmounmE-grrre$-

(Signature above printed complete name of candidate/treasurerJ

(Name of the party)

thggincipal is not the candidate, de candidate's name & office souqht:

Name of
Candidate (Surname) (First Name) (Mlclclle Name)
Elective office Municipality/ city / province
soueht of elective office

Contact infonnation of the authorized to incur election ex

Home/Office
Address

Telephone & E-mail Address

Mobile No.

DO NOT FILL UP THIS PART - FOR COMELEC USEONLY - Receiving stamp:

Name &
signafure of
receiving staff
Date & time this
document was
received

This form is free of charge and can be downloaded from the COMELEC website (www.comelec.gov.ph).
 Annex "C"
Republic of the Philippines
Commission on Elections

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 information and other
details are provided as thus:

Name of
Candidate (Surname) (First Name) (Mrdclle Name)

Elective office Municipality / City / Province of

sought the elective office

Name of party

Name of Party
Representative (Surname) (First Name) (Middle Name)
Home/Office
Address of
candidate/ party
Telephone & E-mail
Mobile No. Address

ds to hold a ubli.lC r all on

intends
Date & Time:
Name of venue

Venue address

(Signature above printed complete name of candidate or party

representative filing this Notice)

DO NOT FIIL UP THIS PART - FOR COMELEC USE ONLY - Receiving stamp:
Name {s
signafure of
receiving staff
Date & time this
notice was
received

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 "F"
SrarnurNT oF ELECTToN CoNTRIBUTIoNS & ExpeNprruRES
Date of Elections

FOR CANDIDATES:
Name of
candidate (Surname) (First Name) (Mlddle Name)
Elective office Municipality / City / Province
sousht of the elective office
Home/office
address Email address
Telephone & Taxpayer's Identification
Mobile Nos. No. (TIN) of candidate
FOR PARTIES:
Name of Party

Name of party
treasurer (Surname) (First Name) (Middle Name)
Office address
of the party Email address
Telephone & Taxpayer's Identification
Mobile Nos. No. (TIN) of party
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 filed with
Annex "H-1"/Summary Report of Lawful Expenditures):
For Candidates:
Total expend tures paid out of personal funds P
Total expenditures paid from contributions received F
TOTAL EXPENDITURES INCURRED BY CANDIDATE ?
For Parties:
Total expenditures paid by national office P
Total expenditures paid by branches/ chapters/ committees P
TOTAL EXPENDITURES INCURRED BY THE PARTY P

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)

SUBSCRIBED AND SWORN TO before me this dav of 20 , affiant

exhibiting his/her with number issued by with
expiry date

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).
 \ OE
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 Annex "H-1"
Republic of the Philippines
Commission on Elections

SuuruanY REPoRT oF Exr,nrupTTURES

Date of Elections

Name of
person filing
this Report (Surname) I (First Name) (Mlddle Name)

Home/Office
Address
Telephone & Taxpayer's Identification No.
Mobile No. (TIN) of candidate/ party
Email address
If the filer of this report is
an agent or party treasurer,
please provide the (Complete name of candidate/party on whose (blectlve ottlce; sPeclty
followine details: behalf report was filed) "N/A" if party)

Nature ot the Lawtul txpendrture Amount

A. Traveling expenses of candidates & campaign personnel in the course of
the campaign & personal expenses incident thereto
B. Compensation of campaigners, clerks, stenographers, messengers, & other
persons
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
candidacv
E. Employment of watchers at the polls

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

of meetinqs
G. Political meetings & rallies & the use of sound systems, lights &
decorations during said meetings & rallies
H. 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) Date Filed

SUBSCRIBED AND SWORN TO before me this day of 20 , affiant

exhibiting his/her with number issued by with
expiry date

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 Annex "|"
Commission on Elections
Rnponr oF CoNTRACToRS & Busmnss FIRM$
Date of Elections

Name of person
filing this
Report
(Surname) t (First Name) (Middle Name)
Name ot
Firm/Company
Job Title in the
Firm/Company Please mark with an "/",ZPresident ! General Manager I iT:Lrt
Business
Address

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

Mobile Nos. contractor/ business firm

Date of Description of Name ot Beneficiary O.R./lnvoice Amount of

transaction Goods/Services Payor/Client candidate/party Number transaction

otal amount/value of goods sold/serv ices rendered

CenrIFrcATroN
Theundersignedcontractor,supplier,president/generalmanagerofbusinessfirm/company-
after 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 , affiant

exhibiting his/her with number issued by
with expiry date

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).