COMELEC Resolution

No. 9476

COMELEC Resolution
No. 9991

Rules and Regulations

Governing Campaign
Finance and
Disclosures with the 13
May 2013 National and
Local Elections and
Subsequent Elections
Thereafte

Omnibus Rules and

Regulations Governing
Campaign Finance and
Disclosures in
connection with the 09
May 2016 National and
Local Elections and All
Subsequent Elections
Thereafter

(promulgated 22 June
2012)
Title, Construction and
General Rules on
Disclosure
Construction

Rule 1

Definition of Terms

R1, S4
(i) Election Propaganda

Rule 1, Sec 3
Strictly construed in order
to keep election spending
in accordance with law

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Authorized Signatories of
Disclosure Statements and
Reports Related to the

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(promulgated 02 October
2015)
Rule 1
Rule 1, Sec 3
Strictly construed to
uphold State policy to
guarantee equal access to
opportunities for public
service [1987 Const, Art II
Sec 26]
R1, S4
(g) Election Propaganda or
Political Advertisement
more specific (referring to
Comelec Resolution 9615,
Sec.1)
(i) Initial Compliance
Check (ICC)
(j) Contribution Receipts
(k) Expenditure Receipts
(l) Obligations Payable
(m) Certificate of Formal
Compliance
(n) Field Monitors
(o) Statement of
Contributions and
Expenditures (SOCE)
(p) Contractors and
Business Firms
(q) Campaign Finance
Submissions or Disclosure
Statements/Reports
R1, S7
Must be personally signed
and executed under oath

Conduct of an Electoral
Campaign
Forms of Disclosure
Statements and Reports;
Machine-Readable

Efficient Use of Paper Rule

and Submission of Soft
Copy

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by the candidate or party

treasurer
R1, S8
Must be machinereadable; entries encoded;
prescribed forms and
templates shall be in
specific file formats, etc
R1, S9
R1, S10

Guidelines for Submission

R1, S11
Discrepancies between
Hard & Soft Copy
Submissions; Hard Copy to
Prevail
Campaign Finance Unit
(2013) renamed to
Campaign Finance
Office (2016)

Rule 2

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Unlawful Acts,
Omissions and
Activities Related To
Campaign Finance

Rule 3, Section 5 et
seq

Rule 2
Additional powers:
R2, S1
(i) Initiate before the Law
Department cases for
election offenses [but
included in Comelec
Resolution 9854 (2014)]
(j) Inquire into financial
records of candidates, any
organization or group,
after due notice and
hearing [referring to EO
292, Book V, Sec 3(2)]
R2, S2
Supervision and Control of
CFO; Designation of
Commissioner-in-charge
R2, S3
Campaign Finance
Director; Powers, Duties
and Functions
R2, S4
Role of Comelec Field
Officers
Rule 3

Unlawful Acts, Omissions

and Activities Related To
Campaign Finance and the
Fair Election Act

n/a

Prohibited Contributions

R3, S5

Monitoring Of
Campaign Activities

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Rule 4

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R4, S1
Campaign Period
R4, S2
Monitoring Activities
During Campaign Period
-CFO, Comelec field
officers with assistance of
or through deputized law
enforcement agencies,
accredited citizens arm,
civil society groups,
peoples organizations and
NGOs shall observe
conduct of public rallies or
meetings

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Contributions and
Raising of Funds
Report of Contributions

R3, S1
-enumerates election
offenses, who can be
liable, and when
undeemed unlawful under
the OEC
R3, S2
xxx
In addition, all
corporations incorporated
under Corp Code of Phils,
found to have given
donations in aid of any
candidate or for purposes
of partisan political
activity, shall be reported
to the SEC, as a violation
of Sec 36 (9) in rel to Sec
144 of the Corp Code

Rule 3

Rule 5

R3, S1
-person giving
contribution shall file with
the Commission, through
the Campaign Finance
Unit, a Report of
Contributions in triplicate
w/in 30 days after election
-The Report of
Contributions shall be filed

R5, S1
-file with nearest Comelec
Field Office, in duplicate,
w/in 30 days following day
of election
-candidate/party who
received contributions
may file the Report with
their campaign finance
submissions on behalf of

Form and Contents

with the offices of the

Commission where the
candidate whom the
contributor made
contribution had filed his
COC, except for national
positions w/c should be
filed with the CFU
R3, S2

Authority to Receive
Contributions or Donations

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Expenditures
Persons authorized to
incur election
expenditures

Rule 4
R4, S4

Authority to incur
expenditures; form and
contents

R4, S5
The authority to incur
expenditures must be in
writing, copy furnished to
the Campaign Finance
Unit
R4, S7

Statement of Expenses on
Public Rally

their donors/contributors

R5, S2
-specified what
information should the
Report of Contributions
contain
-must be signed by
contributor or donor and
executed under oath, and
must have copy of the
contribution receipt
attached
R5, S3
-Candidates may
designate representatives
to receive
contributions/donations on
their behalf, as long the
same is reported to
Comelec (unless specific
laws prohibit delegation)
Rule 6
R6, S4
Additional:
Media, advertising or
public relations agencies
and firms contracted by
candidates or parties to
place political
advertisements on their
behalf must likewise be
duly authorized by the
candidate in writing
R6, S5
Must be under oath, and a
copy filed together with
the candidates SOCE
R6, S7
Additional:
Supporting expenditures
receipts incurred during

the public rally need not

be submitted at this time,
as the same docs are
required attachments to
Form SOE that must be
filed with the SOCE
Acceptance and
Submission of
Advertising Contracts
and Reporting
Written Acceptance of
Election Propaganda
Materials and/or Political
Advertisements

What constitutes an
Advertising Contract

Where and How to Submit

Copies of Advertising
Contracts

Rule 5

Rule 7

R5, S1
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Such written acceptance
of the donated
propaganda materials
shall be in the form of an
official receipt in the name
of the candidate and must
specify the description of
the items donated, their
quantity and value.
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.43]
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R7, S1
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Such written acceptance
of the donated
propaganda materials
must be personal to the
candidate, and cannot be
delegated to their duly
authorized representatives
to receive
donations/contributions
[RA 9006, Sec 4.3]

R5, S2
a. For Media Entities in the
NCR
The Education and
Information Department
(EID), which shall furnish
copies thereof to the

R7, S2
Broadcast orders, media
purchase orders, booking
orders, or other similar
documents shall be
considered as advertising
contracts as long as the
following information are
contained xxx [RA 9006,
Sec 6.3]
R7, S4
Mass media entities w/
offices in NCR: to CFO
For mass media entities
located outside NCR, they
must furnish a copy of

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
Commission 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, shall 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 13]
Preservation of
Records; Inspection
and Examination of
Statements

Rule 7

advertising contracts in
accordance with the
formal requirements
stated to the nearest
Office of the Regional
Director or Office of the
Provincial Supervisor. Said
Comelec Field Officer shall
then be responsible for
sending the soft copy of
the said submissions via
email w/in 24 hours upon
receipt.
It shall be the duty of the
CFO in case of national
candidates and parties,
and the concerned
Comelec Field Officer for
local candidates and
parties, to formally notify
mass media entities that
the latters failure to
comply with the
mandatory provisions of
this Section shall be
considered an election
offense punishable
pursuant to Section 13 of
RA 9006
Additional:
The copy of advertising
Contracts attached to the
Summary Report of
Advertising Contracts
must be clear, legible, and
contain the information
listed in Section 2 of this
Rule.

Rule 9

Records of Contributions
and Expenditures

Preservations and
Inspection of Records and
Statements

Filing of Statements of
Contributions and
Expenditures
Filing of Statements of
Contributions and
Expenditures

R7, S1
-duty of candidate,
treasurer of party and
person acting under their
authority to
c) be responsible for
preservation of records of
contributions and
expenditures, with all
pertinent documents, for
at least 3 yrs after holding
of election xxx
R7, S2
-shall be kept and
preserved and constitute
part of public records for 3
yrs after conduct of
election

R9, S1
-duty of candidate,
treasurer of party and
person acting under their
authority to
c) be responsible for
preservation of records of
contributions and
expenditures, with all
pertinent documents, for
at least 5 yrs after holding
of election xxx
R9, S2
-shall be kept and
preserved and constitute
part of public records for 5
yrs after conduct of
election

Rule 8

Rule 10

R8, S2.
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

R10, S2
When and how to file
SOCE and its supporting
docs.
Not later than 30 days
after day of election, or by
08 June 2016
Wednesday, all
candidates and parties
participated in 09 May
2016 national and local
elections, regardless
whether they won or
lost, must filed their
SOCEs and the relevant
Schedules and supporting
docs. Filing of these
campaign finance
disclosure reports and
statements must be done
in person, whether by the
candidates and /or party
treasurers personally, or
through their duly
authorized reps, before
the offices listed in Sec 3
of this Rules. Duly
authorized reps of

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]

candidates and parties

must present a written
authorization from their
principals, using Form SPAC in the case of
candidates and Form-SPAP in the case of parties,
before they can submit
finance disclosure
statements and reports of
their principals.
Submissions via
registered mail, courier
or messenger services
shall not be accepted.
The 08 June 2016
deadline shal be final
and non-extendible.
Submissions beyond this
period shall not be
accepted. COMELEC
Resolutions Nos. 9849 and
9873, Minute Reolsutions
Nos. 13-0775 and 13-0823
are hereby repealed
insofar as they allowed the
belated submission,
amendment and/or
correction of campaign
finance disclosure
statements and report and
the imposition of late
penalties for the 2013
National and Local
Elections.
R10, S3.
Where to file statements
As a general rule,
candidates should file
their SOCEs with the office
where they filed their COC,
except for national
candidates and parties,
who shall submit their
statements and report
directly to the CFO. The
table below shall serve as
guide xxxx

Form and Contents of

statements

R8, S3
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

R10, S4
The statement required in
next preceding section
shall be in writing,
subscribed and sworn to
before a Notary Public or
any person authorized to
administer oath, and
personally signed by the
candidate or party
treasurer. It must be
attached by the following
forms, depending on the
circumstances of the
candidates or partys
campaign: xxxx

"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 no expenditure, or
has no pending obligation,
the statement shall reflect
such fact
e. And such other
information that the
Commission may require.

Procedure for Receiving of

Campaign Finance
Submissions
Initial Compliance Check
Issuance of Certificates of
Formal Compliance
Internal Transmission of

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] xxxx
n/a

R10, S6

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R10, S7
R10, S8

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R10, S9

SOCEs from field to CFO

Parties with local,
provincial or regional
chapters
Report of Contractor and
Business Firms

n/a

R9 , S1
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.112, 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.7]

Investigation and
Prosecution of
Complaints
Petitions for Perpetual

R10, S10
Submit only one
consolidated SOCE per
party
R11, S1
-file w/ the CFO of the
nearest Comelec Field
Office a written report
containing the ff info:
(1) the full names of the
candidates, treasurers of
the parties, or their duly
authorized reps who
incurred such
expenditures;
(2) the nature or purpose
of each expenditure,
(3) the description of the
goods or services provided
by the contractor or
business firm;
(4)the date when the
expenses were incurred
(5) the amount or cost
thereof
(6) the serial number of
the official receipt, cash
invoice, or other BIR
approved document
issued
The Report must be
accompanied with a copy
of the official receipt
issued to the person with
whom the contractor or
business firm had
transacted
For contractors and firms
in Metro Manila, submit
Report to CFO. For those
outside, submit to nearest
Comelec Field Office.

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Rule 12

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Rule 13

Disqualification,
Disqualification, and
Cancellation of
Registration of Parties
Requests for Exception
from Coverage of
Section 261 (v) and (w)
of the Omnibus Election
Code

n/a

Rule 14