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DECISION
REYES , J : p
* No Part.
** On Official Leave.
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1. Rollo, pp. 3-31.
2. Id. at 31-59.
3. Id. at 37-39.
4. Id. at 95-99.
5. Id. at 103-105.
6. Id. at 104-105.
7. Id. at 11-12.
8. Social Justice Society (SJS) v. Dangerous Drugs Board, et al., 591 Phil. 393, 405 (2008).
14. G.R. No. 103956, March 31, 1992, 207 SCRA 712.
15. Id. at 719.
23. Tolentino, Commentaries and Jurisprudence on the Civil Code of the Philippines, Vol. II,
1992 ed., p. 45.
24. CIVIL CODE OF THE PHILIPPINES, Article 428.
For political parties. — Five pesos (P5.00) for every voter currently registered in the
constituency or constituencies where it has official candidates.
Any provision of law to the contrary notwithstanding any contribution in cash or in kind to
any candidate or political party or coalition of parties for campaign purposes, duly
reported to the Commission shall not be subject to the payment of any gift tax.
28. AN ACT PROVIDING FOR SYNCHRONIZED NATIONAL AND LOCAL ELECTIONS AND
ELECTORAL REFORMS, AUTHORIZING APPROPRIATIONS THEREFOR, AND FOR
OTHER PURPOSES.
29. Section 14. Statement of Contributions and Expenditures; Effect of Failure to File
Statement. — Every candidate and treasurer of the political party shall, within thirty
(30) days after the day of the election, file in duplicate with the offices of the
Commission the full, true and itemized statement of all contributions and
expenditures in connection with the election.
No person elected to any public offices 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
candidate fails to file the statement required herein within the period prescribed by
this Act.
Except candidates for elective barangay office, failure to file the statements or reports in
connection with electoral contributions and expenditures are required herein shall
constitute an 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), in the discretion of the Commission.
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 Commission against the
properties of the offender.
It shall be the duty of every city or municipal election registrar to advise in writing, by
personal delivery or registered mail, within five (5) days from the date of election all
candidates residing in his jurisdiction to comply with their obligation to file their
statements of contributions and expenditures.
For the commission of a second or subsequent offense under this section, the administrative
fine shall be from Two thousand pesos (P2,000.00) to Sixty thousand pesos
(P60,000.00), in the discretion of the Commission. In addition, the offender shall be
subject to perpetual disqualification to hold public office.
30. Black's Law Dictionary, 8th Edition, p. 224.
31. See Pro-Choice Network v. Project Rescue, 799 F. Supp. 1417 (W.D.N.Y. 1992).
32. See Erznoznik v. City of Jacksonville, 422 U.S. 205, 209 (1975).
33. 447 U.S. 530 (1980).
40. Id.
43. City of Manila v. Hon. Laguio, Jr., 495 Phil. 289, 326 (2005).
44. Biraogo v. The Philippine Truth Commission of 2010, 651 Phil. 374, 459 (2010).
45. See Central Bank Employees Association, Inc. v. Bangko Sentral ng Pilipinas, G.R. No.
148208, December 15, 2004, 446 SCRA 299.
46. Quinto, et al. v. COMELEC, 621 Phil. 236, 273 (2009).
48. J. Paras, Dissenting Opinion, National Press Club v. COMELEC, supra note 18, at 43.