Republic of the Philippines

COMMISSION ON ELECTIONS
Intramuros, Manila RULES AND REGULATIONS GOVERNING CAMPAIGN FINANCE AND DISCLOSURE IN CONNECTION WITH THE 13 MAY 2013 NATIONAL AND LOCAL ELECTIONS AND SUBSEQUENT ELECTIONS THEREAFTER. Brillantes, S.S. Jr., Chairman Sarmiento, R.V., Commissioner Tagle, L.N., Commissioner Velasco, A.C., Commissioner Yusoph, E.R., Commissioner Lim, C.R.S., Commissioner Lagman, A.C., Commissioner Promulgated: x---------------------------x __________________________

RESOLUTION NO. ______

Pursuant to Sections 26 and 27 of Article II and Sections 2 and 4 of Article IXC 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 1. 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

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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 party. It shall also include the use of facilities voluntarily donated by other persons, the money value of which can be assessed based on the rate prevailing in the area. [OEC, Section 94 (a)] 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, Section 94 (b)] Person includes an individual, partnership, committee, association, corporation, and any other organization or group of persons. [OEC, Section 94 (c)] Campaign Finance Unit (Ad Hoc) also referred to as the Unit or the CFU that may be created by these Rules. Candidate any 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. Commission refers to the Commission on Elections. Party refers to either a political party, sectoral party or a coalition of parties, duly registered/accredited with the Commission. [RA 7941, Section 3 (b)] Partisan Political Activity an act designed to promote the election or defeat of a particular candidate or candidates to a public office. [COMELEC Resolution No. 6520, IRR of RA 9006, Section 1(1)] Election Propaganda 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. 6520, Section 1 (3)] Media practitioner - a person who is not employed by a media entity but performs similar functions or has control over what is printed or broadcast such as a talent or a block timer. [COMELEC Resolution No. 6520, Section 1(4)] Omnibus Election Code or OEC refers to Batas Pambansa Bilang 881, as amended. Rally a gathering of more than twenty-five (25) persons open to the public for the purpose of promoting, supporting or endorsing the defeat of candidates.

c.

d. e.

f. g. h.

i.

j.

k. l.

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RULE 2 POWERS AND DUTIES Section 1. Campaign Finance Unit; Powers and Functions. -- There shall be herein created a Campaign Finance Unit, with the following powers and functions: a. b. c. d. e. f. g. Monitor fund raising and spending activities; Receive and keep reports of candidates and political parties, donors and election contractors, advertising contracts and broadcast logs; Compile and analyze reports as soon as they are received and make an initial determination of compliance; Develop and manage a recording system for all reports received by it and to digitize information; Publish the digitized information and make the same available to the public; Develop a reportorial and monitoring system; Audit all reports and statements and determine compliance by the candidates, parties, donors, and campaign contractors, including the inspection of Books and records of candidates and parties and issue subpoena in relation thereto and submit its findings to the Commission En Banc; Coordinate with and/or assist other departments/offices of the Commission 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]

h.

i.

RULE 3 - CONTRIBUTIONS AND RAISING OF FUNDS Section 1. 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 within a non-extendible period of thirty (30) days following the day of the election. [OEC, Section 99] The Report of Contributions shall be filed in accordance with Section 2 of Rule 8 hereof. 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, Section 99]

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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 From Donors 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 7166, Section 13, Paragraph 4] Section 4. Unexpended Balance Subject to Income Tax. Any unexpended balance from any contribution to candidate or party shall be subject to income tax. [BIR Revenue Regulation No. 7-2011] 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; Natural and juridical persons operating a public utility or in possession of or exploiting any natural resources of the nation; 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; 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; 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; Educational institutions which have received grants of public funds amounting to no less than PhP 100,000.00; Official and employees in the Civil Service or members of the Armed Forces of the Philippines; and Foreigners and foreign corporations. [OEC, Section 95]

b. c.

d.

e.

f. g. h.

Section 6. Prohibited solicitations or receiving of contributions. - No person or entity, public or private, shall solicit, or receive, directly or indirectly:

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a. b.

Any contribution for purposes of partisan political activity, from any of the persons or entities enumerated in the immediately preceding section; 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 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 and/or other designated collection days or scholarship. [OEC, Section 96]

c.

Section 7. Prohibited forms of raising funds. - It is unlawful for any person to hold 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, Section 97] 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 (up to grandparentsin-law, or grandchildren-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. [OEC, Section 94, Paragraph 1] 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, Section 94, proviso] Section 10. Applicability. - This prohibition shall apply to treasurers, agents or representatives of any party. [OEC, Section 94, Paragraph 2]

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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. b. President and Vice-President ---Ten Pesos (PhP 10.00) for every registered voter. For other candidates --- Three Pesos (PhP 3.00) for every voter currently registered in the constituency where the candidate filed his certificate of candidacy. 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

c.

d. Political parties and party-list groups --- Five Pesos (PhP 5.00) for every voter currently registered in the constituency or constituencies where it has official candidates. [RA 7166, Section 13, Paragraphs 2 and 3] Section 2. Coverage 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. 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, Section 100] Section 3. Lawful expenditures. - No candidate or treasurer of a party shall, directly or indirectly, make any expenditure except for the following purposes: a. b. c. d. For traveling expenses of the candidates and campaign personnel in the course of the campaign and for personal expenses incident thereto; For compensation of campaigners, clerks, stenographers, messengers, and other persons actually employed in the campaign; For telegraph and telephone tolls, internet access, postages, freight and express delivery charges; For stationery, printing and distribution of printed materials relative to the candidacy;

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e. f. g. h.

For employment of watchers at the polls; For rent, maintenance and furnishing of campaign headquarters, office or place of meetings; For political meetings and rallies and the use of sound systems, lights and decorations during said meetings and rallies; 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. For employment of counsel; For copying and classifying lists of voters, investigating and challenging the right to vote of persons registered in the lists; and For printing sample ballots in such color, size and maximum number as may be authorized by the Commission.

i. j. k.

The expenditures for items (i), (j), and (k), shall not be taken into account in determining whether the expenditure limit has been violated by the candidate or party in the conduct of campaign activities. [OEC, Section 102] 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, Section 103, Paragraph 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 (see Annex "B" for the prescribed form). [OEC, Section 103, Paragraph 2] 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 party concerned shall submit to the election officer assigned to the place where the rally was held a statement of

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expenses incurred in connection therewith. (See Annex "D" hereof for the prescribed form). [OEC, Section 88] Failure to comply with this Section constitutes an election offense under Section 88 in relation to Section 262 of the Omnibus Election Code.

RULE 5 ACCEPTANCE AND SUBMISSION OF ADVERTISING CONTRACTS AND REPORTING Section 1. Written Acceptance of Election Propaganda Materials. - Election propaganda 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. 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, Section 4.3] Section 2. Submission of Copies of Advertising 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 of 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 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.

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It shall be the duty of the EID to formally inform 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 Republic Act No. 9006. [RA 9006, Sections 6.3 and 13]

RULE 6 ACCOUNTING Section 1. Accounting, for agents of candidates or treasurers. - Every person receiving contributions or incurring expenditure by authority of the candidate or treasurer of the party shall, on demand by the candidate or treasurer of the party and in any event within five (5) days after receiving such contribution or incurring such expenditures rendered to the candidate or the treasurer of the party concerned, a detailed account thereof with proper vouchers or official receipts. [OEC, Section 105]

RULE 7 PRESERVATION OF RECORDS; INSPECTION AND EXAMINATION OF STATEMENTS Section 1. 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 information 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 tecum duly issued by the COMELEC. [OEC, Section 106]

Section 2. Preservation and Inspection 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.

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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, Section 110, Paragraph 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 nongovernmental organizations to attain its mandate. [OEC, Section 110, Paragraph 2]

RULE 8 FILING OF STATEMENTS OF CONTRIBUTIONS AND EXPENDITURES Section 1. Reminders to candidates to file Statement of Contributions and 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 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 reminded by the office where they filed their certificates of candidacy. [RA 7166, Section 14, Paragraph 6] Section 2. When and where to file statements. Not later than thirty (30) days after the day 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 partys 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, Section 108]

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Section 3. Form and contents of statements. The statement required in next preceding section shall be in writing, subscribed and sworn to by the candidate or by the treasurer of the party. It shall set forth in detail the following: a. The amount of contribution, the date of receipt, and the full name, 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) The amount of every expenditure, the date thereof, the full name and exact address of the person or entity to whom payment was made, and the purpose of the expenditure; (See Schedule of Expenditures, Annex H)

b.

A Summary Report of Lawful Expenditure categorized according to the list specified above shall be submitted by the candidate or party treasurer within a non-extendible period of 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) 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. And such other information that the Commission may require.

d.

e.

The prescribed form for the Statement of Election Contributions and Expenses is attached to these Rules as Annex F. The Schedules of Contributions and Expenditures (Annexes G and H, respectively) should be supported and accompanied by certified true copies of official receipts, invoices and other similar documents. [OEC, Section 109] Section 4. Effects of Failure to File 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 7166, Section 14]

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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: President Vice President Senators Governors & Vice Governors House of Representatives Legislative Districts House of Representatives Party-List System Sangguniang Panlalawigan City Mayors City Vice Mayors Sangguniang Panglungsod Municipal Mayors Municipal Vice Mayors Sangguniang Bayan 1st offense 2nd offense 30,000.00 60,000.00 30,000.00 60,000.00 30,000.00 60,000.00 25,000.00 50,000.00 20,000.00 30,000.00 20,000.00 20,000.00 20,000.00 15,000.00 10,000.00 10,000.00 10,000.00 40,000.00 60,000.00 40,000.00 40,000.00 40,000.00 30,000.00 20,000.00 20,000.00 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 7166, Section 14]

RULE 9 REPORT OF CONTRACTOR AND BUSINESS FIRMS Section 1. Report of Contractor and Business Firms. - 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) of the COMELEC 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

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particulars contained in the prescribed form (Annex "J"). [OEC, Section 112, Paragraph 1 and COMELEC Resolution No. 6520, Section 9] Section 2. Requirements. -- The report in the preceding section shall be in conformity with the following: 1. 2. 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; 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; 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, Section 112, Paragraph 2]

3.

Section 3. Written Authority Required. It is unlawful for any supplier, contractor or business firm to enter into contracts involving electoral expenditures with representatives of candidates or parties who do not have such written authority. [OEC, Section 112, Paragraph 3]

Rule 10 COORDINATION/DEPUTATION Section 1. Coordination with Other Government and Non-Governmental Agencies. To 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. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Anti-Money Laundering Council Bureau of Internal Revenue Office of the Ombudsman National Bureau of Investigation Commission on Audit Department of the Interior and Local Government Bangko Sentral ng Pilipinas Department of Trade and Industry Department of Finance Bureau of Customs Department of Transportation and Communications Department of Justice

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13. 14.

Department of Budget and Management 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 enforcement and implementation of these Rules. [1987 Philippine Constitution, Article IX-C, Section 2(4)]

RULE 11 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 Provision. 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. Section 4. Effectivity. 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.

SIXTO S. BRILLANTES, JR. Chairman

RENE V. SARMIENTO Commissioner

LUCENITO N. TAGLE Commissioner

ARMANDO C. VELASCO Commissioner

ELIAS R. YUSOPH Commissioner

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

CHRISTIAN ROBERT S. LIM Commissioner

AUGUSTO C. LAGMAN Commissioner

Republic of the Philippines Commission on Elections

Annex A

REPORT OF CONTRIBUTIONS
Date of Elections
Name of Contributor Home/Office Address Telephone & Mobile No. E-mail Taxpayers Identification No. (TIN) of contributor

(Surname)

(First Name)

(Middle Name)

___-___-___

Contributions/Donations Made in Cash

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

Total cash contributions made

Contributions/Donations Made in Kind

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

Total in-kind contributions made

CERTIFICATION
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 correct; and that the contributions were made in accordance with the pertinent provisions of Batas Pambansa Bilang 881, as amended and Republic Act No. 7166.

(Contributors Full Name & Signature) SUBSCRIBED AND SWORN TO before me this exhibiting his/her with number expiry date . day of , issued by , 20 , affiant with

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

Republic of the Philippines Commission on Elections

Annex B

AUTHORITY TO INCUR ELECTION EXPENDITURES

Date filed:

The undersigned candidate/party treasurer hereby grants the authority to incur election expenses to his/her agent
(Surname)

,
(First Name) (Middle Name)

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)

(
(Amount in words)

).

(Amount in figures)

(Signature above printed complete name of candidate/treasurer)

(Name of the party)

If the principal is not the candidate, please provide candidates name & office sought:
Name of Candidate Elective office sought
(Surname) (First Name) (Middle Name)

Municipality/city/province of elective office

Contact information of the person authorized to incur election expenditures:

Home/Office Address Telephone & Mobile No. E-mail Address

DO NOT FILL UP THIS PART FOR COMELEC USE ONLY

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

Receiving stamp:

Republic of the Philippines Commission on Elections

Annex C

NOTICE OF PUBLIC RALLY

Date of Elections
Date:

TO: THE ELECTION OFFICER

Dear Sir or Madam: Please be advised that the candidate/party, whose name, contact information and other details are provided as thus:
Name of Candidate Elective office sought Name of party Name of Party Representative Home/Office Address of candidate/party Telephone & Mobile No. E-mail Address

(Surname)

(First Name) Municipality/City/Province of the elective office

(Middle Name)

(Surname)

(First Name)

(Middle Name)

intends to hold a public rally on: Date & Time: Name of venue Venue address

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

DO NOT FILL UP THIS PART FOR COMELEC USE ONLY

Name & signature of receiving staff Date & time this notice was received

Receiving stamp:

Republic of the Philippines Commission on Elections

Name of candidate Name of treasurer (if filed on behalf of party) Elective office sought by candidate E-mail address
Date expense incurred

STATEMENT OF EXPENSES ON PUBLIC RALLY

Date of Rally Taxpayers Identification No. (TIN) of candidate party Taxpayers Identification No. (TIN) of party Telephone No. Mobile No.

Annex D
___-___-___ ___-___-___

(Surname)

(First Name)

(Middle Name)

(Surname)

(First Name)

(Middle Name)

Municipality/City/Province (specify if national candidate) Venue name & address of rally location
Name of Payee Address of Payee Receipt or Invoice No.

Description of goods/services purchases/hired

Amount

TOTAL EXPENSES INCURRED

Date contribution received Name of Contributor Address of Contributor O.R. No. of candidate Description of goods/services contributed Value of the contribution

TOTAL CONTRIBUTIONS RECEIVED Certification I hereby certify that: (1) the expenses listed above were made by me as candidate/party treasurer; (2) all entries specified above are true & correct; (3) they are supported by receipts, invoices & other similar documents, copies of which are attached to this Statement; and (4) the expenses were incurred in accordance with the Omnibus Election Code & other pertinent election laws. SUBSCRIBED AND SWORN TO before me this day of affiant exhibiting his/her with number by with expiry date . , 20 , , issued

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

(Full name & signature)

(Date Filed)

Republic of the Philippines Commission on Elections

SUMMARY REPORT OF ADVERTISING CONTRACTS

Date of Elections
Taxpayers Identification No. (TIN) of media entity Job description or designation Email Address Telephone No. Mobile No.

Annex E

Name of Media Entity Name of authorized representative Office address

Period covered by contract

___-___-___

(Surname)

(First Name)

(Middle Name)

Date contract signed

Name of Payor/Client

Name of Beneficiary candidate/party

Particulars of Contract (i.e. no. of spots, spot duration, frequency, program, date/time etc.)

Official Receipt Number

Total Cost of Contract

Certification The undersigned authorized representative of media entity , after being duly sworn, do hereby certify that the foregoing advertising or broadcast contracts, booking orders, or media purchase orders were made for purpose of the elections; that all the information provided and stated in this report are true and correct.

SUBSCRIBED AND SWORN TO before me this day of affiant exhibiting his/her with number by with expiry date .

, 20

, , issued

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

(Full name & signature)

(Date Filed)

Republic of the Philippines Commission on Elections STATEMENT OF ELECTION CONTRIBUTIONS & EXPENDITURES Date of Elections FOR CANDIDATES: Name of candidate Elective office sought Home/office address Telephone & Mobile Nos. FOR PARTIES: Name of Party Name of party treasurer Office address of the party Telephone & Mobile Nos. Total contributions from party Total contributions from other persons TOTAL CONTRIBUTIONS RECEIVED (Surname) (First Name) Email address Taxpayers Identification No. (TIN) of party (Surname) (First Name) Municipality/City/Province of the elective office Email address Taxpayers Identification No. (TIN) of candidate

Annex F

(Middle Name)

___-___-___

(Middle Name)

___-___-___

CONTRIBUTIONS RECEIVED: (Itemized details in Annex G/Schedule of Contributions)

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 expenditures paid out of personal funds Total expenditures paid from contributions received TOTAL EXPENDITURES INCURRED BY CANDIDATE For Parties: Total expenditures paid by national office Total expenditures paid by branches/chapters/committees TOTAL EXPENDITURES INCURRED BY THE PARTY

CERTIFICATION
I, , 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 exhibiting his/her with number expiry date . day of , issued by , 20 , affiant with

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

Republic of the Philippines Commission on Elections

Name of candidate Name of treasurer (if filed on behalf of party) Elective office sought by candidate Period Covered
Date contributions received O.R. No. issued to contributor

SCHEDULE OF CONTRIBUTIONS RECEIVED

Date of Elections Taxpayers Identification No. (TIN) of candidate party Taxpayers Identification No. (TIN) of party Telephone No. Mobile No. Email Address

Annex G
___-___-___ ___-___-___

(Surname)

(First Name)

(Middle Name)

(Surname)

(First Name)

(Middle Name)

Municipality/City/Province (specify if national candidate)

Full Name of Contributor

Address of Contributor

Nature/Description of contribution (i.e. in cash, use of vehicle, in kind, etc.)

Taxpayers ID No. (TIN) of contributor

Amount/Value of Contribution

TOTAL CONTRIBUTIONS RECEIVED

Certification I hereby certify that: (1) the contributions listed above were made to me as candidate/party treasurer; (2) all entries specified above are true & correct; (3) they are supported by the official receipts issued by me upon acceptance; and (4) the contributions are from sources not prohibited by the Omnibus Election Code & other pertinent election laws.
SUBSCRIBED AND SWORN TO before me this day of affiant exhibiting his/her with number with expiry date . , 20 , issued by ,

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

(Full name & signature)

(Date Filed)

Republic of the Philippines Commission on Elections

Name of candidate Name of treasurer (if filed on behalf of party) Elective office sought by candidate Period Covered
Date expenses incurred

SCHEDULE OF EXPENDITURES
Date of Elections Taxpayers Identification No. (TIN) of candidate party Taxpayers Identification No. (TIN) of party Telephone No. Mobile No. Email Address

Annex H
___-___-___ ___-___-___

(Surname)

(First Name)

(Middle Name)

(Surname)

(First Name)

(Middle Name)

Municipality/City/Province (specify if national candidate)

O.R./Invoice No.

Full Name of Payee

Address of Payee

Nature/Description of expense (i.e. transportation, postal or courier fees, allowances, etc.)

Taxpayers ID No. (TIN) of payee

Amount

TOTAL EXPENDITURES INCURRED

Certification I hereby certify that: (1) the expenses listed above were incurred by me as candidate/party treasurer; (2) all entries specified above are true & correct; (3) they are supported by the official receipts, invoices & other similar documents; and (4) the expenses comply with Section 102 of the Omnibus Election Code.
SUBSCRIBED AND SWORN TO before me this day of affiant exhibiting his/her with number with expiry date . Doc. No. Page No. Book No. Series of ; ; ; . , 20 , issued by ,

NOTARY PUBLIC

(Full name & signature)

(Date Filed)

Republic of the Philippines Commission on Elections

Annex H-1

SUMMARY REPORT OF EXPENDITURES

Date of Elections
Name of person filing this Report Home/Office Address Telephone & Mobile No. Email address If the filer of this report is an agent or party treasurer, please provide the following details: Taxpayers Identification No. (TIN) of candidate/party

(Surname)

(First Name)

(Middle Name)

___-___-___

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

(Elective office; specify N/A if party) Amount

Nature of the Lawful Expenditure

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 candidacy E. Employment of watchers at the polls F. Rent, maintenance & furnishing of campaign headquarters, office or place of meetings 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:

I. J. Employment of counsel 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 LAWFUL EXPENSES INCURRED The undersigned hereby certifies that the expenses listed above are true and correct:
(Report Filers Full Name & Signature) SUBSCRIBED AND SWORN TO before me this exhibiting his/her with number expiry date . Date Filed day of , issued by , 20 , affiant with

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

Republic of the Philippines Commission on Elections

Name of candidate Name of treasurer (if filed on behalf of party) Elective office sought by candidate Period Covered
Date obligation incurred

SCHEDULE OF UNPAID OBLIGATIONS

Date of Elections Taxpayers Identification No. (TIN) of candidate party Taxpayers Identification No. (TIN) of party Telephone No. Mobile No. Email Address
Nature/Description of obligation (i.e. personal loan, bank loan, etc.) Purpose for which obligation was incurred Taxpayers ID No. (TIN) of creditor

Annex I
___-___-___ ___-___-___

(Surname)

(First Name)

(Middle Name)

(Surname)

(First Name)

(Middle Name)

Municipality/City/Province (specify if national candidate)

Contract/Loan No.

Name of Creditor

Address of Creditor

Amount Owed

TOTAL UNPAID OBLIGATIONS

Certification I hereby certify that: (1) the obligations listed above were incurred by me as candidate/party treasurer; (2) all entries specified above are true & correct; (3) they are supported by contracts, promissory notes & other similar documents.
SUBSCRIBED AND SWORN TO before me this day of affiant exhibiting his/her with number with expiry date . Doc. No. Page No. Book No. Series of ; ; ; . , 20 , issued by ,

NOTARY PUBLIC

(Full name & signature)

(Date Filed)

Republic of the Philippines Commission on Elections

Annex J

REPORT OF CONTRACTORS & BUSINESS FIRMS

Date of Elections Name of person filing this Report Name of Firm/Company Job Title in the Firm/Company Business Address Telephone & Mobile Nos.
Date of transaction Description of Goods/Services

(Surname)

(First Name)

(Middle Name)

Please mark with an :

President General Manager

Email Address

Taxpayers Identification No. (TIN) of contractor/business firm

Name of Payor/Client Beneficiary candidate/party

___-___-___

O.R./Invoice Number

Amount of transaction

Total amount/value of goods sold/services rendered

CERTIFICATION
The undersigned contractor, supplier, president/general manager of business firm/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 exhibiting his/her with number with expiry date . day of , issued by , 20 , affiant

NOTARY PUBLIC

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

; ; ; .