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RULES AND REGULATIONSGOVERNING CAMPAIGNFINANCE AND DISCLOSURE INCONNECTION WITH THE 13MAY 2013 NATIONAL ANDLOCAL ELECTIONS AND

Brillantes, S.S. Jr., ChairrnanSarmiento, R.V., CommissionerTagle, L.N., CommissionerVelasco, A.C., ContmissionerYusoph, 8.R., ComntissionerLim, C.R.S ., Commissioner

SUBSEQUENT ELECTIONSTHEREAFTER.x--- ----x

RESOLUTION NO.

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

RULE 1. - TITLE AND CONSTRUCTION

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

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

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

Section 4. Definition of Terms. - Whenever used in these Rules, the following wordsshall mean:

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

Promulgated:

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party. It shall also include the use of facilities voluntarily donated by otherpersons, the money value of which can be assessed based on the rate prevailingin the area. [OEC, Section 9a @))

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

Person - includes an individual, partnership, committee, association,corporation, and any other organization or grouP of persons. [OEC, Sec. 94 (c)]

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

Candidate - arty person aspiring for elective public office who has filed acertificate of candidacy and has not withdrawn the same at the start of thecampaign period. It may also refer to any registered national, regional, orsectoral party organization or coalition thereof that has filed a manifestation toparticipate under the party-list system and has not withdrawn or disqualifiedbefore the start of the campaign period. [Resolution No. 8758, Sec. 1 (2)]

f. Commission - refers to the Commission on Elections.

l.

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)]

Partisan Political Activity - refers to any act designed to promote the election ordefeat of a particular candidate or candidates to a public office. [COMELECResolution No. 8758, Sec. 1(1)]

Election Propaganda - refers to any matter broadcast, published, printed, orexhibited which is intended to draw the attention of the public or a segmentthereof to promote or oppose, directly or indirectly, the election of a particularcandidate or candidates to a public office. [Used in lieu of "PoliticalAdvertisement", as defined in COMELEC Resolution No. 8758, Sec. 1 (3)]

Omnibus Election Code or "OEC" - refers to Batas Pambansa Bilang 881, asamended.

k. Rally - a gathering of several persons open to the public for the purpose ofendorsing 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 hereincreated a Campaign Finance Unit, with the following powers and functions:

a. Monitor fund raising and spending activities;/{

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

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

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

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

f.

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

Develop a reportorial and monitoring system;

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

Coordinate with andf or assist other departments/offices of the Commissionreceiving related reports on Campaign Finance including prosecution ofviolators 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 anycandidate, treasurer of the party, or to the authorized representative of such candidateor party shall file with the Commission, through the Campaign Finance Unit, a Reportof 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 thecandidate whom the contributor has made his contribution to had filed his certificate ofcandidacy except for national positions, which should be filed with the CampaignFinance Unit. For contributions made to parties, the contributor shall file his Report ofContributions with the Campaign Finance Unit.

Failure to comply with this Section shall constitute an election offense under Section 99in relation to Section 262 of the Omnibus Election Code.

Section 2. Form and Contents. - The Report of Contributions shall be under oath and inaccordance with the form prescribed by the Commission. (See Annex "A") [OEC, Sec.eel

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An incomplete report, or a report that does not contain all the required information, ordoes not conform to the prescribed form, shall be considered as not filed and shallsubject the contributor to the penalties prescribed by law. [n]

Section 3. Exemption Erom Donor's Tax. - Any contribution in cash or in kind to anycandidate or party for campaign purposes, duly reported to the Commission, shall notbe 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 fromany contribution to candidate or party shall be subject to income tax. [BIR RevenueRegulation No. 7-20111

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

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

b. Natural and juridical persons operating a public utility or in possession of orexploiting any natural resources of the nation;

c. Natural and juridical persons who hold contracts or subcontracts to supply thegovernment or any of its divisions, subdivisions or instrumentalities, with goodsor 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 governmentor 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 theelections, have been granted loans or other accommodations in excess ofP100,000.00 by the government or any of its divisions, subdivisions, orinstrumentalities, including government-owned or controlled corporations;

f. Educational institutions which have received grants of public funds amountingto no less than PhP 100,000.00;

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

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

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

Failure to comply with this Section constitutes an election offense under Section 95 inrelation 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 thepersons 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 fromany candidate or from his campaign manager, agent or representative, or anyperson acting in their behalf within the second degree, of consanguinity oraffinity, except normal and customary religious stipends, tithes or collections onSundays andf or other designated collection days or scholarship. [OEC, Sec. 96]

Failure to comply with this Section constitutes an election offense under Sections 95 and96 in relation to Section 262 of the Omnibus Election Code.

Section 7. Prohibited forms of raising funds. - It is unlawful for any person to holddances, lotteries, cockfights, games, boxing bouts, bingo, beauty contests,entertainments or cinematographic, theatrical or other performances for the purpose ofraising funds for an election campaign or for the support of any candidate from thecommencement 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 inrelation to Section 262 of the Omnibus Election Code.

Section 8. Prohibited contributions by candidates. - No candidate, his or her spouse, orany relative within the second civil degree of consanguinity (up to grandparents,grandchildren, brothers and sisters) or affinity (rp to grandparents-in-1aw, orgranclchildren-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 theday of the election, directly or indirectly, make any donation, contribution or gift, incash or in kind, or undertake or contribute to the construction or repair of roads,bridges, schoolhouses, puericulture centers, medical clinics and hospitals, churches orchapels, cement pavements or any structures for public use or for the use of anyreligious 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 inrelation to Section 262 of the Omnibus Election Code.

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

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

RULE 4 - EXPENDITURES

Section'1,. Authorized expenses of candidates and parties. - The aggregate amount that acandidate 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 currentlyregistered in the constituency where the candidate filed his certificate ofcandidacy.

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

d. Political parties and partyJist groups --- Five Pesos (PhP 5.00) for every votercurrently registered in the constituency or constituencies where it has officialcandidates. [RA 71,66, Section l3,Paragraphs2 and 3]

Section 2. Cooerage of the Expenses. - The expenses herein referred to shall includethose 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 ofwhich are given free of charge to the candidate, the candidate shall assess and declarethe amount commensurate with the expenses for the use thereof, based on theprevailing rate in the locality and shall be included in the total expenses incurred by thecandidate. [n]

The Commission shall have the power to determine if the assessment is based on theprevailing 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 orindirectly, make any expenditure except for the following purposes:

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

Resolution No. PageT ofll, . COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

b. For compensation of campaigners, clerks, stenographers, messengers, and otherpersons actually employed in the campaign;

c. For telegraph and telephone tolls, internet access, postages, freight and expressdelivery charges;

d. For stationery, printing and distribution of printed materials relative to thecandidacy;

e. For employment of watchers at the polls;

f. For rent, maintenance and furnishing of campaign headquarters, office or placeof meetings;

g. For political meetings and rallies and the use of sound systems, lights anddecorations during said meetings and rallies;

h. For newspaper, radio, television and other advertisements for purposes ofpromoting the candidacy, including website or internet ad placements, subject toexisting rules and regulations on the broadcast advertising.

i. For employment of counsel;

j. For copying and classifying lists of voters, investigating and challenging the rightto vote of persons registered in the lists; and

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

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

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

Section 4. Persons authorized to incur election expenditures. - No person, except thecandidate, the treasurer of the party, or any person authorized by such candidate ortreasurer, shall make any expenditure in support of or in opposition to any candidate orthe party. Such expenditures, if duly authorized, shall be considered as expenditure ofsuch 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. Itshall be filed and signed by the candidate or the treasurer of the party, and shall statethe expenditure so authorized and the full name and exact address of the person sodesignated. The prescribed form for this written authority is attached to these Rules asAnnex "8". [OEC, Sec. ].03, Par.2l

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An incomplete written authority, or one that does not contain all the requiredinformation, or does not conform to the prescribed form, shall be considered as not filedand 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 inrelation to Section 262 of the Omnibus Election Code.

Section 6. Notice of Public Rally. - Candidates and parties shall notify the electionofficer assigned to the place where they intend to organize a public rally of their intentto hold such rally. The notice must be submitted three (3) working days prior to thedate thereof, and must include the venue and its address, as well as a commitment tosubmit a Statement of Expenses as provided for in the succeeding section. Theprescribed 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 daysafter holding any public rally, the candidate or parry concerned shall submit to theelection officer assigned to the place where the rally was held a statement of expensesincurred in connection therewith. The statement of expenses incurred in connectionwith the public rally must conJorm to the prescribed form, which is attached to theseRules as Annex "D". [OEC, Sec.88]

An incomplete statement, or a statement that does not contain all the requiredinformation, or does not conJorm to the prescribed form, shall be considered as not filedand 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 inrelation 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 authorizedrepresentatives or contributors, are subject to creditable income tax to be withheld bythe pavor from income payments made to election contractors, suppliers and otherservice providers. [BIR Revenue Regulation No. 2-98 as amended by BIR RevenueRegulation No. 8-20091

RULE 5 - ACCEPTANCE AND SUBMISSION OF ADVERTISING CONTRACTSAND REPORTING

Section 1,. Written Acceptance of Election Propaganda Materials. - Election propagandamaterials 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 orparty.

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

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The candidate or party shall submit the written acceptance to the City/MunicipalElection Officer (EO) concerned in case of local candidates or parties, or to theCampaign 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 shallsubmit a copy of its advertising and or broadcast contracts, media purchase orders,booking orders, or other similar documents to the Commission through its CampaignFinance Unit, accompanied by a summary report in the prescribed form (Annex "E")together with official receipts issued for advertising, promoting or opposing a party, orthe 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 furnishcopies 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 furnishcopies thereof to the Education and Information Department of the Comrnissionwithin five (5) days after the campaign periods. The EID shall furnish copiesthereof 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 ofthe party. In case of a donation, it should be accompanied by a written acceptance ofthe candidate, party or their authorized representatives.

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

RULE 5 - ACCOUNTING

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

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RULE 7 - PRESERVATION OF RECORDS; INSPECTION ANDEXAMINATION OF STATEMENTS

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

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

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

c) to be responsible for the preservation of the records of contributions andexpenditures, together with all pertinent documents, for at least three (3) yearsafter the holding of the election to which they pertain and for their productionfor inspection by the COMELEC or its duly authorized representative, or uponpresentation of a subpoena duces tearru duly issued by the COMELEC. [OEC, Sec.1061

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

The said officer-in-charge shall examine all statements received from candidates andpolitical 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 throughits Campaign Finance Unit to examine all statements received from candidates andparties to determine compliance with the provisions of these Rules and for this purposecoordinate with other agencies of the government or non-governmental organizationsto attain its mandate. [OEC, Sec. 110, Par.2l

RULE 8 - FILING OF STATEMENTS OF CONTRIBUTIONSAND EXPENDITURES

Section 1. Reminders to candidates to file Statement "f Contributions andExpenditures. - Not later than five (5) days after the conduct of the elections, candidatesand parties who manifested their intent to participate in the elections shall be remindedand advised in writing, by personal delivery or registered mail, to comply with theobligation to file their statements of contributions and expenditures in connection with

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COMELEC Rules and R"grlutions Governing Campaign Finance and Disclosure

the elections. For parties and candidates for national positions, they shall be remindedof this obligation by the Campaign Finance Unit. For all other candidates, they will bereminderl 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 theclay of election, every candidate shall file in triplicate with the offices of the Commissionwhere he filed his certificate of candidacy except for national positions which should befiled with the Campaign Finance Unit, a full, true and itemized statement of allcontributions and expenditures in connection with the elections. Within the sameperiod, the treasurer of every party that participated in the elections shall file with theCampaign Finance Unit of the COMELEC the party's statement of electioncontributions and expenditures. If the statement is sent by mail, it shall be by registeredmail, and the date on which it was registered with the post office may be considered asthe filing date thereof if confirmed on the same date by telegram or radiogramaddressed to the office or official with whom the statement should be filed, whichtelegram or radiogram shall indicate the registry receipt number of such registeredmail.

The Regional Election Director of the National Capital Region, Provincial ElectionSupervisors and Election Officers concerned shall, not later than fifteen (15) days afterthe last day for the filing of the Statements of Contributions and Expenditures, send tothe Campaign Finance Unit, Commission on Elections, Manila, duplicate copies of allstatements filed with them. [OEC, Sec. 108]

Section 3. Eorm and contents of statements. - The statement required in next precedingsection shall be in writing, subscribed and sworn to by the candidate or by the treasurerof 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 businessaddress of the person or entity from whom the contribution was received; (SeeSchedule of Contributions Received, Annex "G")

b. The amount of every expenditure, the date thereof, the full name and exactadclress of the person or entity to whom payment was made, and the purpose ofthe expenditure; (See Schedule of Expenditures, Annex "H")

A Summary Report of Lawful Expenditure categorized according to the listspecified above shall be submitted by the candidate or party treasurer withinthirty (30) days after the day of the election. The prescribed form for thisSummary Report is hereby attached to these Rules as Annex "H-1" .

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

c.

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

expenditure, or has no pending obligation, the statement shall reflect sucmadeh fact

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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 isattached to these Rules as Annex "F". The Schedules of Contributions and Expendifures(Annexes "G" an'Ld "H", respectively) should be supported and accompanied bycertified 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 requiredinformation and attachments, or does not conform to the prescribed form, shall beconsidered as not filed and shall subject the candidate or party treasurer to the penaltiesprescribed by law. [n]Section 4. Effects of Failure to Eile Statement - No person elected to any public officeshall enter upon the duties of his office until he has filed the statement of contributionsand expenditures herein required.

The same prohibition shall apply if the party which nominated the winning candidatesfails to file the statement required herein within thirty (30) days from the conduct ofelection.

Winning candidates shall be issued a certificate of submission immediately upon filingof their statements of contributions and expenditures, a copy of which they must submitupon assumption of office. Said certificate shall only attest to the receipt of thestatement 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 theelectoral contributions and expenditures as required herein shall constitute anadministrative offense for which the offenders shall be liable to pay an administrativefine ranging from One Thousand Pesos (PhP 1,000.00) to Thirty Thousand Pesos (PhP30,000.00), at the discretion of the Commission.

For the commission of a second or subsequent offense under this section, theadministrative fine shall be from Two Thousand Pesos (PhP 2,000.00) to Sixty ThousandPesos (PhP 60,000.00), at the discretion of the Commission. In addition, the offendershall be subject to perpetual disqualification to hold public office.

The amount of the administrative fine to be imposed on the candidate who failed to filehis or her statement or report herein required shall depend on the elective position heor she vied for and whether the failure to do so was his or her first or second offense:

L't offense 2"d offensePresident 30,000.00 60,000.00Vice President 30,000.00 60,000.00Senators 30,000.00 60,000.00Governors & Vice Governors 25,000.00 50,000.00House of RepresentativesLegislative Districts

20,000.00 40,000.00

House of RepresentativesParty-List System

30,000.00 60,000.00

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Sangguniang Panlalawigan 20,000.00 40,000.00City Mayors 20,000.00 40,000.00

City Vice Mayors 20,000.00 40,000.00

Sangguniang Panglungsod 15,000.00 30,000.00Municipal Mayors 10,000.00 20,000.00Municipal Vice Mayors 10,000.00 20,000.00Sangguniang 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. [RA7766, Sec.14l

RULE 9 - REPORT OF CONTRACTOR AND BUSINESS FIRMS

Section I. Report of Contractor and Business Eirms. - Within thirty (30) days after theconduct of the election, every person or firm to whom any electoral expenditure hasbeen made shall file with the Campaign Finance Unit (CFU) a written report settingforth the full names and exact addresses of the candidates, treasurers of the parties, andother persons incurring such expenditures, the nature or purpose or each expenditure,the date and amount thereof, and such other particulars contained in the prescribedform (Annex "I"). [OEC,Sec.7L2, Par. 1]

For contractors and business firms located outside of the National Capital Region, theymay file their Reports with the Office of the Election Officer of the city or municipalitywhere 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 conformitywith the following:

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

2. The duty of such person or firm to whom an electoral expenditure is made torequire every agent of a party to present written authority to incur electoralexpenditures in behalf of such candidate or treasurer;

3. The same person or firm shall keep and preserve at its place of business, subjectto inspection by the Commission or its authorized representatives, copies of suchwritten authority, contracts, vouchers, invoices and other records and documentsrelative to said expenditures for a period of three (3) years from after the conductof election. [OEC, Sec.772,Par.2]

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Rule 10 - COORDINATION/DEPUTATION

Section 1.. Coordination with Other Goaernment andNon-Gooernmental Agencies. -Toensure compliance with these Rules, the Campaign Finance Unit is authorized tocoordinate with, and seek assistance from, other government and non-governmentalagencies.

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

1. Anti-Money Laundering Council2. Bureau of Internal Revenue3. Office of the Ombudsman4. National Bureau of Investigation5. Commission on Audit6. Department of the Interior and Local Government7. Bangko Sentral ng Pilipinas8. Department of Trade and Industry9. Department of Finance10. Bureau of Customs11. Department of Transportation and Communications72. Department of Justice13. 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, throughthe Campaign Finance Unit, shall conduct periodic visits to the said agencies tocoordinate and monitor the enJorcement and implementation of these Rules. [1987Philippine 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 theCommission or parts thereof which are interrelated with any provision of these Rulesare hereby deemed repealed and modified accordingly.

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

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Resolution No. 9t?6 Page 15 of 15COMELEC Rules and Regulations Governing Campaign Finance and Disclosure

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

SO ORDERED.

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

S. BRILLANT^_w113ilChaffman

V. SARMIEN UCENITO N.

,TIAN ROBERT S.Commissioner

ARMANDO VELASCO

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Annex "A"Republic of the PhilippinesCommission on Elections

RTToRT OF CONTRIBUTIONSDate of Elections

CenrrFrcATroNThe 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 theinformation provided and stated in this report are true and correc! and that the contributions were made inaccordance with the pertinent provisions of Batas Pambansa Bilang 881, as amended and Republic Act No. 7166.

(Conhibutor's Full Name

SUBSCRIBED AND SWORN TO before me this day ofexhibiting his/her with number issued by

& Signature)

20 , affiantwith

expiry date

NOTARY PUBLIC

Doc. No. ;Page No.Book No.Series of

Name ofContributor (Surname) (First Name) (Middle Name)

Home/OfficeAddress

Telephone &Mobile No.

Taxpayer's Identification No.(TIN) of contributor

E-mail

Contributions/Donations Made in CashDate of

contributionOfficial Receipt number

of receipt issued bycandidate/party

Name of recipient & his/herdesignation (specify if candidate,

agent, treasurer, etc.)Amount contributed

Total cash contributions made

Contributions/Donations Made in KindDate of

contributionDescription of

contribution (e.9.posters, airtime, etc.)

Name of recipient & his/herdesignation (specify if candidate,

agent, treasurer, etc,)

Amount of in-kindcontribution

(as per market value)

Total in-kind contributions made

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

Republic of the PhilippinesCommission on Elections

AUTUoRITY To INcun ETncuoN ExPENDITURES

Date filed:

The undersigned candidate/party treasurer hereby grants the authority

Annex "8"

to incur election expenses tohis/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)

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

signafure ofreceiving staff

Date & time thisdocument was

received

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

Candidate (Surname) (First Name) (Mlclclle Name)Elective office

souehtMunicipality/ city / provinceof elective office

Contact infonnation of the authorized to incur election ex

Home/OfficeAddress

Telephone &Mobile No.

E-mail Address

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

Annex "C"Republic of the PhilippinesCommission on Elections

NOUCN OF PUBLIC RALLYDate of Elections

Date:

TO: THE ELECTION OFFICER

Dear Sir or Madam:

Please be advised that the candidate/ parry, whose name, contact information and otherdetails are provided as thus:

ds hold

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

allbli

DO NOT FIIL UP THIS PART - FOR COMELEC USE ONLY - Receiving stamp:Name {s

signafure ofreceiving staff

Date & time thisnotice was

received

Name ofCandidate (Surname) (First Name) (Mrdclle Name)

Elective officesought

Municipality / City / Province ofthe elective office

Name of party

Name of PartyRepresentative (Surname) (First Name) (Middle Name)

Home/OfficeAddress of

candidate/ partyTelephone &

Mobile No.E-mail

Address

intends to hold a u .lC r onDate & Time:

Name of venue

Venue address

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 PhilippinesCommission on ElectionsSrarnurNT oF ELECTToN CoNTRIBUTIoNS & ExpeNprruRES

Annex "F"

Date of Elections

CTnTIFICATIoNafter being duly sworn to, hereby depose and state that:

(1) This Statement and its attached Schedules, which are supported by receipts, vouchers, and otherdocuments reflecting the full, true, accurate and complete election contributions received andexpenditures 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 frompersons 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 , affiantwithexhibiting his/her with number issued by

expiry date

NOTARY PUBLICDoc. No.Page No.Book No.Series of

FOR CANDIDATES:Name of

candidate (Surname) (First Name) (Mlddle Name)Elective office

soushtMunicipality / City / Province

of the elective officeHome/office

address Email addressTelephone &Mobile Nos.

Taxpayer's IdentificationNo. (TIN) of candidate

FOR PARTIES:Name of Party

Name of partytreasurer (Surname) (First Name) (Middle Name)

Office addressof the party Email address

Telephone &Mobile Nos.

Taxpayer's IdentificationNo. (TIN) of party

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

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

TOTAL EXPENDITURES INCURRED BY CANDIDATE ?For Parties:Total expenditures paid by national office PTotal expenditures paid by branches/ chapters/ committees P

TOTAL EXPENDITURES INCURRED BY THE PARTY P

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

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Annex "H-1"Republic of the PhilippinesCommission on Elections

SuuruanY REPoRT oF Exr,nrupTTURESDate of Elections

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

(Report Filer's Full Name & Signature)

SUBSCRIBED AND SWORN TO before me this day of 20 , affiantwithexhibiting his/her with number issued by

expiry date

NOTARY PUBLICDoc. No.Page No.Book No.Series of

Date Filed

Name ofperson filing

this Report (Surname) I (First Name) (Mlddle Name)

Home/OfficeAddress

Telephone &Mobile No.

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

Email addressIf the filer of this report isan agent or party treasurer,please provide thefollowine details:

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

(blectlve ottlce; sPeclty"N/A" if party)

Nature ot the Lawtul txpendrture AmountA. Traveling expenses of candidates & campaign personnel in the course of

the campaign & personal expenses incident theretoB. Compensation of campaigners, clerks, stenographers, messengers, & other

personsC. Telegraph & telephone tolls, mobile phone usage fees, prepaid cellphone

load, internet access, postages, freight & express delivery chargesD. Stationery, printing & distribution of printed materials relative to the

candidacvE. Employment of watchers at the polls

F. Rent, maintenance & furnishing of campaign headquarters, office or placeof meetinqsPolitical meetings & rallies & the use of sound systems, lights &decorations during said meetings & rallies

G.

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 rightto vote of persons registered in the lists

K. Printing of sample ballots in such color, size & maximum number as maybe authorized by the Commission

TOTAL LAWFUT EXPENSES INCURRED

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 PhilippinesCommission on ElectionsRnponr oF CoNTRACToRS & Busmnss FIRM$Date of Elections

Annex "|"

CenrIFrcATroNTheundersignedcontractor,supplier,president/generalmanagerofbusinessfirm/company-

after being duly sworn, do hereby certify that the foregoing transactions forgoods/services were made for purpose of the elections; that all the information provided and stated in this reportare true and correct; and that he/she complied with his/her duty to require every agent of a candidate or of thetreasurer of a party to present his/her written authority to incur electoral expenditures in behalf of suchcandidate 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 , affiantexhibiting his/her with number issued bywith expiry date

NOTARY PUBLIC

Doc. No._;Page No.Book No.Series of

Name of personfiling this

Report (Surname) t (First Name) (Middle Name)Name ot

Firm/CompanyJob Title in the

Firm/Company Please mark with an "/",ZPresident ! General Manager I iT:LrtBusinessAddress

Telephone &Mobile Nos.

Taxpayer's Identification No. (TIN) ofcontractor/ business firm

Date oftransaction

Description ofGoods/Services

Name otPayor/Client

Beneficiarycandidate/party

O.R./lnvoiceNumber

Amount oftransaction

otal amount/value of goods sold/services rendered

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