2 5 MAY 2010

Republic of the Philippines

COMMISSION ON ELECTIONS
Manila

RULES AND REGULATIONS GOVERNING MELO, Jose A.R.,

ELECTOML CONTRIBUTIONS AND SARMIENTO, Rene V.,
FERRER, Nicodemo
EXPENDITURES IN CONNECTION WITH TAGLE, Lucenito N.,
THE MAY 10, 2O1O NATIONAL AND VELASCO, Armando C,,
LOCAL ELECTIONS, YUSOPH, Elias R.,
LARRAZABAL Gregorio V,
x-------------------------------------'-'----x
PROMTILGATED

i\
RESOLUTION NO.

Pursuant to powers vested in it by the Constitution, the Omnibus

Election Code, and other election laws, the Commission on Elections

RESOLVED to promulgate, as it hereby promulgatesr the following rules and

regulations governing electoral contributions and expendiiures in connection
wlth the lviay 10,2010 national and local elections.

Section 1, Definition of terms. - The following terms are hereby

delined as tollows:
a. "Contribution" includes a gift, donation, subscription, loan, advance
or deposit of money or anything of value, or a contract, promise or
agreement to contribute, whether or not legally enforceable, made

for the purpose of influencing the result of the elections but shall not
include services rendered withoui compensation by individuals
volunteering a portion or all of their tifne in behalf of a candidate or
political party. ]t 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.
.i)
 ,. "Expenbiture" includes'the payment or delivery of money or anythirlg
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.

c. "Person" includes an individual, partnership, committee. association,

corporation, and any other organization or group of persons.

Sec. 2, True name of contributor required. - No person shall make

any contribution in any name except his own. No candidate or treasurer of any
political party shall receive a contribution or enter or record the same in any
name other than that of the person by whom it was actually made.

Sec, 3. Report of contributions. -After the conduct of election but

not later than 09 June 2010, every person giving contribution to any
candidate, treasurer of the party or to the authorized representative of such
candidate or treasureT shall file wiih the Commission on Elections (COMELEC)
a report. under bath, stating his residential and business address, the amount
of each contribution, the name of the candidate, agent of the candidate or
political party receivlng the contributions and the date of the contribution.
(See Annex "A" for sample form)

Any contribution in cash or in kind to any candidate or political party or

coalition of padies for campaign purposes/ duly reported to the Commission,
shall not be subject to the payment of donors and donees tax.

Sec. 4. Frohibited contributions, - No contribution for purposes of

partisan political activity shall be made, direcily or indlrectly 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 prlvate financlal institutions legally in the businesE

4
 of lending money, and'that the loan is made in accordance with laws
and regulations and in the ordinary course of business;

b. Natural and juridical persons operating a public utility or in

possession of or exploiting any natljral resources of the naiion;

c. Naiural and juridical persons who hold contracts or subcontracts to

supply the government or any of its divisions, subdivisions or
r

instrumentallties, with goods or services or to perform construction

or other works;

d. Natural and juridicat persons who have been granted franchisesr

incentives, exemptions, allocations, or similar privileges or
concesslons by the government or any of its divisions, subdivisions,
or instrumentalities, including government-owned or controlled

corPorations;

e. Natural and juridical persons who, within one year prior to the date
' of the elections, have been granied loans or other accommodations
in excqss of P100,000.00 by the government or any of its divisions,
subdivisions, or instrumentalities, including government-owned or
controlled corPorations;

f. Educational institutions which have received grants of public funds

umouniing to no less than Pi00,000.0d;

g. Official and emptoyees in the Civil Service or'members of the Armed

Forces of the PhiliPPines; and

h. Foreigners and foreign corporations.

Sec,5, 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. Any contribution for purposes of partisan political activity, from any
of the persons or entities enumerated in the immediately preceding
sectionj

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

or
kind from any candidate or from his campaign manager' agent
representative, or any person acting in their behalf within the second
degree of or affinity in case of candidates for
consanguinity
President, Vice-President, Senators and Party-List nominees'
Member, House of Representatives and local positions, except
normal and customary retigious stipends, tithes or collections on
Sundays and/or other designated collection days'

Sec,6, irohibited raising of 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 January 10, 2010 up to 12100 o'clock midnight pf
May 10, 2010.

s,ec,7, iuthorized expenses of candidates and political parties'

- The aggregate amount that a candidate or registered political party may
spend for election campaign shall be as follow:

I. CANDIDATES WITH POLITICAL PARTIES

a. President and Vice-President --Ten Pesos (P10'00);

b. , For other candidates -- Three Pesos (P3-00) for every voter

currently registered in the constituency where the
candidate filed his ceftiflcate of candid acy.
,4
 II. CANDIDATES WITHOUT ANY POLITICAL PARTY OR
WITHOUT SUPPORT FROM ANY POLITTCAL PARTY

Candidate without any poliLical party and without support

from any poliiical party l- Five Pesos (P5'00) for every

such voter; and

III. POLITICAL PARry/PARW LIST

Political pafties and party-list groups -- Five Pesos (P5'00)

for every voter currently registered in the constituency or

constituencies where it has official candidates.

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 land, water or aircraft, equipment, facilities, apparatus ahd

paraphernalia used is owned by the candidate, his contributor or supporter,
the Commission shall assess the amount commensurate with the expenses for
the use thereof, based on the prevailing rate in the locality and shall be

included in the toial expenses incurred by the candidate

Sec, 8. Lawful exqenditures' - No candidate or treasurer of a

political party shall, directly or indirectly, make any expenditure except for the
followinq purposes:

a. For traveling expenses of the candidaies and campaign personnel in

the course of the campaign and for personal expenses incident
thereto;

b. For compensation of campaigners/ clerks, stenographers,

messengers, and other persons actually employed in the campaign;

For telegraph and telephone tolls, postages, freight and express

delivery charges; I
AI
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 d. For stitionery, printing and distribution of printed materials relative
to ihe candidacy;

e. For empioyment oF watchers at the polls;

f. For rent, maintenance and furnishing of campaign headquarters,

office or place of meetings;

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

h. For newspaper, radio, television and other public advertisements;

i. For employment of counsel;

I. For copying and classifying lists of voters, investigating and

challenging the right to vote of persons registered in the lists; and

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

fi), and (k) above, shall not be taken into

The expenditures for items (i),
account in determining the amount of expenses which a candidate of political
party may have incurred under Section 7 hereof.

sec, 9, Persons authorized to incur election expenditures' - No

persons. except,the candidate, the treasurer of political pafty, organization, or

coalition, or any person authorized by such candidate or treasurer, shall make

any expenditure in support of or in opposition to any candidate or Political
party, organization, or coalition. Expenditures duly authorized by the candidate
or treasurer of the party shall be considered as expenditures of such candidate
or political party.

The authority to incur expenditures shall be in writing, copy of which

shall be furnished the Commission. It shall be signed by the candidate or the
treasurer of the party and shall siate the expenditures so authorized and the
full name and exact address of ihe person so designated (see Annex "8" for
sample form).

Sec, tO, Prohibited donations by candidates, - From February 9,

2010 to May 10, 2010, in case of candidates for President, Vice-Presiden}
Senators and party-list and front March 26, ?OLO to May 10, 2010 in case
of candidates for lvlember, House of Representatives and local positions, 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 grandparents-inlaw, or grandchildren-in-law' brothers-in-law
and sisters-in-law) or his campaign manager, agent or representative shall
make any donation, contribution or gift, in cadh or in kind, or undertake or
contribute to the construction oT repair of roads, bridges, schoolhouses,
puericulture cehters, medical clinics and hospitals, churches or chapels,
cement pavemehts or any structures for public use of for the use of any
religious or civic organizations.

' Excluded from this prohibition are normal and customary religious dues

or coniributions, 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.

This prohibition shall apply to treasurers, agents or representatives of

any political party.

Sec, 11. '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, render to the candidate or

treasurer of the party concerned, a detailed account thereof with proper

vouchers or official receipts.

Sec, 12, Records of Contributions and expenditures -

a. It shall be the duty of every candidate, treasurer of the political party
and person acting under authority of such candidate or treasurer to
:,

issue a receipt for every contribuiion received, and to obtain and

keep a receipt stating the padiculars of every expenditure made.

b. Every candidate and treasurer of the pa*y shall 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, Every candidate and treasurer of the party shall be responsible for

the preservation qf 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.

Failure oi the candidate or treasurer to preserve such records

or documents:shall be deemed prima facie evidence of violation of
Sec. 106 of the Omnibus Election Code, which constitutes an election
offense,

Sec,!3, Reminders to candidates to file gtatement of

contrihutions and Expenditures. - Not later than May 20, 2010, the Law
Department of the Commission, the Regional Election Director of ihe National
Capital Region, the Provincial Election Supervisors and Election Officers shall
advise in writing by personal delivery or registered mail all candidates who
flled their certiflcates of candidacy with them to comply with their
obligation to flle their statements of contributions and expenditures in
connection with the elections. Every electloh officer shall also advise all
candidates residing in his jurisdiction to comply with said obligation.

Sec, L4, When and where to file gtatementt -Not later than 09
June 2010, every candidate shall file in triplicate with the offlce of ihe
Commission where he filed his certificate of candidacy a full, true and itemized
statement of all contributions and expenditures in connection with the
elections. Within the same period/ every treasurer of the political party or
party list group that participated in the elections shall file with the Law
Department of the CoMELEC its statement of election contributions and
it shall be by registered mail,
expenditures. If. the statement is sent by mail,
and the date on which it was registered with the post offlce 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 July
L4,2oLO, send to the Commission on Elections, Manila, triplicate copies of all
statements flled with them.

Sec, 15.' 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. Ii shall set forth in detail the

following: l

a, The amount of contribution, ihe date of receipt, and the full name
and expct address of the person from whom the contribution was
received;

b. The amount of every expenditure, the date thereof, the full name
and exact address of the person from whom payment was made'and
[he purpose of the exPenditure;

c. Any unpaid obligation, its nature and amount, and to whom said
obligation is owing; and

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.

Particulars contained in the attached sample forms, Annexes 'C",

"C-1", "C-2", "C-3", and "C-4"7
,t(
 Sec, 16,' Preseruation and insPection of statements' - All

statement 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 May 10, 2010. They shall not be removed
therefrom except upon order of the CON4ELEC or of a competent court and
shalt, during regular office hours, be subject and open to inspection by the
public, The officer-in-charge thereot shall, on written demand, furnish
certified copies of any statement upon payment of the fee of Two Pesos
(P2.00) for every page.

He shall examine all statements receive from candidates and political

parties to determine compliance with the provisions of this resolution.

Sec. !7 , Effect of failure to fite rtatemenh - (a) No person elected

to any public office shall enter upon the dutibs of his office until he has flled
the statement of contributions and expenditur6s herein required.

The same prohibition shall apply if the political party which nominated
the winning candidates, or winning partylist group, fails to file the statement
required herein on or before June 9, 2010.

(b) Failure to file statements or reports in connection with the electoral

contributions ahd expenditures as required herein shall constitute an

administrative offense for which the offenders shall be liable to pay an

administrative fi'ne ranging from One Thousand Pesos (P1,000.00) to Thirty

Thousand Pesos (P30,000.00), at the discretion of the Commission.

The fine shall be paid within thirty (30) days from receipt of notice of
such failure; otherwise, it shall be enforceable by a writ of execution lssued by
the COMELEC against the propefties of the offender.

For the commission of a second or subsequent offense under this

section, the administrative fine shall be from Two Thousand Pesos (P2,000.00)
to Sixty Thousand Pesos (P60,000.00), at the discretion of the Commission. In
 l
addition, the offender shall be subject to perpetual disqualification to hold
public oFllce.

Sec. Report of contracior and business ftrms, - Not later than

!8,
June 9, 2010, every person or firm to whom any electoral expenditure has
been made shall file with the Law Department of the COMELEC, in triplicate, a
written report setting forth the full names and exact addresses of the
candidates, treaiurers of the political parties, and other persons incurring such
expenditures, the nature or purpose or each expenditure, the date and

amount thereof/ and such other padiculars contained in the attached sample
form (Annex "D').

The repoft shall be signed and sworn to by the supplier or contractor, or

in case of a busihess firm or association, by its president or general manager.

It shatl be the duty of such or firm to whom an electoral

person
expenditure is made to require every agent of a political party to present
written authorid to incur etectoral expenditures in behatf of such candidate or
treasurer.

The same person or flrm shall keep and preserve at its place of
business, subject to inspection by the Cdmmission 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 May 10, 2010.

It is unlawful for any supplier, contractor or business flrm to enter into

contracts involvihg electoral expenditures with representative of candidates or
political paties, organizations, or coalitions who do not have such written
authority.

Sec, t9, gtatement of expenses on public rally, - Within seven (7)

working days after holding any public rally, the candidate concerned shall
submit to the election officer a statement of expenses incurred in connection
therewith, after previously securing the necessary permit from the
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municipal/city official concerned and notirying the election olficer thereof (See
Annexes "E" and "F" hereof for sample forms).

Faiture to'comply with this Section constitutes an election offense under

Section 68 in relation to Section 262 of the Omnibus Election Code.

Sec, 20. Effectivity' - This resolution shall take effect immediately

upon publication in tvvo (2) newspapers of general circuLation in the

Philippines.

Sec, 21, Dissemination, - fhe Fducation and Information

Depaftment shall cause the publication of this resolution in two (2) d;ily
newspapers of general circulation' It shall furnish copies thereof to all field
offices of the Commission and registered political parties, organizations, or
coalitions.

SO ORDERED.

RENE VISARMIENT NICOD FERRER

Commissioner toneT

CENITO.N: ARMANDO VELASCO

Commissioner Commi

Commissioner ".,"#u"l/o
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 ANNEX "8"

AUTHbRITY TO RECEIVE ELECTORAL CONTRIBUTIONS

AND/OR TNCUR ELECTORAL EXPENDITURES

Date

TO WHOM IT MAY CONCERNI

This is to certify that of

( Conplete address)

is duly authorized by the Undersigned to receive electoral contributions and/or incur

electoral expenses in my behalf as a candidate of the political party herein below indicated
in connection with the elections on 20

,A.uthofized amount of ( Signature above printed full name of candidate/treasurer)

Expenditures
(In words and in flgures)
Conplete Address/ E-mai I Address/Tel. No.

(Php
Office ( and canstituency) to which candidate seeks
to be elected or political parl:l treasure
 ANNE( "C"

STATEMENT OF ELECTION CONTRIBUTIONS AND EXPENDITURES

Date of Election

FULL NAME OF CANDIDATE/PARTY TREASURER FILING THE STATEMENTi

COMPLETE OFFICE/RESIDENTIAL ADDRESS/E-MAIL ADDRESS/TEL. NO, OF

CANDIDATE/ TREASURERI

OFFICE FOR WHICH THE FILER IS A CANDIDATE OR POLMCAL PARry/ORGANIZATION

OF TREASURER-FILER:

PERIOD COVERED: TO

CONTRIBUTIONS RECEIVEDT
( Aftach schedule t or itemized contributions)

Total contributions from pblitical party Organizations - - - - - - - - - - -

--- P
Total contributions from other persons P
TO-AL CON lR-BUTIONS c.ECELVED: --------- p

EXPENDITURES INCURRED:
( Attach Schedule 2 for itemized expenditures)

.
For candidatel
Total expenditures paid by candidate out of personalfunds - - - - P
Totalexpenditures paid out of contributions received - - -_- - -' P
TOTAL EXPENDITURES,INCURRED - - -- -. P
i
. For PartyTreasurer:
Total expenditLrres paid by national olfce - - -
_ - P
Totalexpenditures paid by branches/chapters/committees - - -- - - P
ToTAL EXPENDITIIRES INCURRED - - - '' ----------i------ P

Republic of the Philippines

1, .after being duly sworn to, hereby depose and state that:
1. The foregoing statement and suppofting documents ( Schedule 1 and 2) are supported by
receipts, vouchers and other documents reflecting the full, true, accurate and complete election contributions
received and expenditures incurred by me and/or by my duly authorized representative during the period
indicated;
2. The expenditures incurred are for lawful purposes and the conhibutions were not received
frorr persone o- enliries prohibiieo by law lo give contr'bucions,
IN WITNESS WHEREoF, I
have hereunto alflxed my
signature this of
201-.

( signature of candidate/treasurer)

SUBSCRIBED AND SWORN to before me this day of 20_, aFflanI exhibiting

to ane his ldentiflcation Card No. issued by with expiry date_.
Notary Public
Doc. No. :
Page No.
Book No. i
-
Series of 201
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