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FAIR ELECTION ACT and its Implementing Rules and Regulations (R.A.

9006) A report by Group 4: John Ferick Casinabe, Joseph Abadies and Hannah Gumapon Submitted to: Atty. Dolette Banzon Date: January 15, 2013
R.A. 9006, or the Fair Election Act was signed into law on February 12, 2001. Subsequently, the COMELEC promulgated its Implementing Rules and Regulations on March 1, 2001. I. CAMPAIGN AND ELECTION PROPAGANDA A. DEFINITIONS 1. "Election campaign" or "partisan political activity" refers to any act designed to promote the election or defeat of a particular candidate or candidates to a public office which may include any of the following (IRR Sec. 1): a. Forming organizations, associations, clubs, committees or other groups of persons for the purpose of campaigning for or against a candidate; b. Holding political caucuses, conferences, meetings, rallies, parades or other similar assemblies for the purpose of soliciting votes and/or undertaking any campaign or propaganda for or against a candidate; c. Making speeches, announcements or commentaries, or holding interviews for or against the election of any candidate for public office; d. Publishing or distributing campaign literature or materials designed to support or oppose the election of any candidate; and e. Directly or indirectly soliciting votes, pledges or support for or against any candidate. 2. "Candidate" refers to any person aspiring for or seeking an elective public office who has filed his certificate of candidacy or any registered party, organization or coalition that has filed a manifestation to participate under the party-list system. 3. "Political Advertisement" refers to any matter broadcasted, published, printed, or exhibited, which draws 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. In the broadcast media, political advertisements may take the form of spots, guesting in TV shows and radio programs, live or taped announcement, billboards, cow-catchers, identification spots, riders, tags, hitchhikers, teasers, and other forms of advertising messages or announcements used by commercial advertisers. 4. "Media practitioner" refers to a person who is not employed by the media entity but performs similar functions or has control over what is printed or broadcasted, such as, talent or a block timer. 5. "Election survey" refers to the measurement of opinions and perceptions of the voters as regards a candidates popularity, qualifications, platforms or matters of public discussion in relation to the election, including voters preference for candidates or publicly discussed issues during the campaign period.

6. "Exit polls" refers to a species of electoral survey conducted by qualified individuals or groups of individuals for the purpose of determining the probable result of an election by confidentially asking randomly selected voters whom they have voted for, immediately after they have officially cast their ballots. B. LAWFUL ELECTION PROPAGANDA Refer to election propaganda whether on television, cable television, radio, newspapers or any other medium allowed for all registered political parties, national, regional, sectoral parties or organizations participating under the party-list elections and for all bona fide candidates seeking national and local elective positions subject to the limitation on authorized expenses of candidates and political parties, observance of truth in advertising and to the supervision and regulation by the Commission on Elections. 1. Lawful election propaganda shall include (R.A. 9006 sec. 3; IRR sec. 9): a. Pamphlets, leaflets, cards, decals, stickers or other written or printed materials the size of which does not exceed eight and one-half inches (8 ) in width and fourteen inches (14) in length; b. Handwritten or printed letters urging voters to vote for or against any particular political party or candidate for public office; c. Cloth, paper or cardboard posters whether framed, or posted, with an area not exceeding two (2) feet by three (3) feet, except that, at the site and on the occasion of a public meeting or rally, or in announcing the holding of said meeting or rally, streamers not exceeding three (3) feet by eight (8) feet in size, shall be allowed: Provided, That said streamers may be displayed five (5) days before the date of the meeting or rally and shall be removed within twenty-four (24) hours after said meeting or rally; d. Paid advertisements in print or broadcast media: Provided, That the advertisements shall follow the requirements set forth in Section 4 of this Act; e. All other forms of election propaganda not prohibited by the Omnibus Election Code or this Act. 2. Petition for authority to use other election propaganda. - Any person seeking authority to use other forms of election propaganda not covered by those enumerated in the immediately preceding section and not prohibited by law may file with the COMELEC a verified petition, in eight (8) legible copies, describing the election propaganda sought to be authorized, with samples thereof. (IRR sec. 10) C. PROHIBITED FORMS OF PROPAGANDA 1. No movie, cinematography or documentary portraying the life or biography of a candidate shall be publicly exhibited in a theater, television station or any public forum during the campaign period. (R.A. 9006 sec. 6.7; IRR sec. 21) 2. No movie, cinematography or documentary portrayed by an actor or media personality who is himself a candidate shall be publicly exhibited in a theater, television station or any

public forum during the campaign period. (R.A. 9006 sec. 6.8; IRR sec. 21) 3. No campaign or propaganda materials shall be posted outside of the authorized common poster areas of political parties, party-list groups and independent candidates or in private places without the consent of the owner. (IRR sec. 21) 4. No campaign or propaganda materials in excess of the size authorized by law shall be posted or distributed in any place. (IRR sec. 21) D. REGULATION OF ELECTION PROPAGANDA 1. Requirements for Published or Printed and Broadcast Election Propaganda. (IRR sec. 14) a. Any newspaper, newsletter, news weekly, gazette or magazine advertising, posters, pamphlets, comic books, circulars, handbills, bumper stickers, streamers, simple list of candidates or any published or printed political matter and any broadcast of election propaganda by television or radio for or against a candidate or group of candidates to any public office shall bear and be identified by the reasonably legible or audible words "political advertisement paid for," followed by the true and correct name and address of the candidate or party for whose benefit the election propaganda was printed or aired. b. If the broadcast is given free of charge by the radio or television station, it shall be identified by the words "airtime for this broadcast was provided free of charge by" followed by the true and correct name and address of the broadcast entity. c. Print, broadcast or outdoor advertisements donated to the candidate or political party shall not be printed, published, broadcast or exhibited without the written acceptance by the said candidate or political party. Such written acceptance shall be attached to the advertising contract and shall be submitted to the COMELEC. 2. Prescribed rates of political propaganda - During the election period, media outlets shall charge registered political parties and bona fide candidates a discounted (over the average rates charged during the first three quarters of the calendar year preceding the elections.) rate of (R.A. 9006 sec. 11; IRR sec. 15): a. thirty percent (30%) for television b. twenty percent (20%) for radio c. ten percent (10%) for print 3. Equal access to media time and space - All candidates shall have equal access to media time and space subject to the following guidelines (R.A. 9006 sec. 6; IRR sec. 17): a. Print advertisements shall not exceed one-fourth (1/4) page, in broadsheet and one-half (1/2) page in tabloids thrice a week per newspaper, magazine or other publications, during the campaign period. b. Each bona fide candidate or registered political party for a national elective office shall be entitled to not more than one hundred twenty (120) minutes of television and one hundred eighty (180) minutes of radio advertisement for the entire duration of the campaign period, whether by purchase or donation. c. Each bona fide candidate or registered political party for a locally elective office shall be entitled to not more than sixty (60) minutes of television advertisement and

ninety (90) minutes of radio advertisement for the entire duration of the campaign period, whether by purchase or donation. d. If broadcast is given free of charge by the radio or television station, it shall be identified by the words "Airtime for this broadcast was provided free of charge by" followed the true and correct name and address of the broadcast entity. e. Each broadcast station or entity shall submit to the Education and Information Department and the Executive Director of the COMELEC a certified true copy of its certificates of performance for the review and verification of the frequency, date, time and duration of advertisement broadcasts for any candidate or political party. It shall preserve the broadcast for production before the COMELEC whenever required. I. The certificates of performance for national positions: i. First report, within the second week of their campaign period;

ii. Second report, within the sixth week of their campaign period; iii. Third report, within the last week of their campaign period; and iv. Last report, within two days before election day. II. For candidates for local positions: i. ii. iii. iv. First report, within the second week of their campaign period; Second report, within the third week of their campaign period; Third report, within the last week of their campaign period; and Last report, within two days before election day.

4. All media entities shall furnish the Education and Information Department, the Executive Director and the Law Department of the COMELEC with a copy of all contracts for advertising, promoting or opposing a political party or the candidacy of any person for public office within five (5) days after its signing. In every case, it shall be signed by the donor, the candidate concerned or by the duly authorized representative of the political party. (IRR sec. 14) 5. In case the monitoring by the Education and Information Department shows that there are violations of the provisions prescribed in this section, a report thereon shall be submitted to the Law Department together with the corresponding copies of the contracts for advertising, broadcast logs and certificates of performance, for the filing of the appropriate charges against such violators. (IRR sec. 17, par. i) 6. Required report of contractors or business firms. - Every printer, manufacturer, seller or other person or firm to whom an election expenditure for election propaganda is made, shall, within thirty (30) days after the date of the election, file with the COMELEC a report setting forth the full name and exact address of every candidate, treasurer, or the political party or other person making such expenditure, the nature or purpose of each expenditure, and the date and cost thereof. The report shall be signed and sworn to by the contractor or dealer or, in case of a business firm or association by its president or general manager. It shall be the duty of the person or firm to whom an election expenditure is made to require every person making an expenditure for and in behalf of a candidate or political

party to present and submit a written authority to incur said expenditures, and to keep and preserve at its place or business, subject to inspection by the COMELEC or its authorized representatives, copies of such written authority, contract, vouchers, invoices and other records or documents relative to said expenditures for a period of three (3) years after the date of the election. It is unlawful for any supplier, contractor or business firm to enter into any contract involving election expenditures with representatives of candidates or political parties who do not have such written authority. (IRR sec. 19) 7. Removal, destruction or defacement of lawful election propaganda prohibited. During the campaign period it is unlawful for any person to remove, destroy, obliterate or, in any manner, deface or tamper with, or prevent the distribution of any lawful election propaganda. (IRR sec. 20) 8. Removal, confiscation or destruction of prohibited election propaganda materials. a. Any prohibited form of election propaganda materials shall be summarily confiscated, removed, destroyed or torn down by any representative of the COMELEC, at the expense of the candidate, political party, sectoral party, organization or coalition, or person responsible for the prohibited election propaganda. Any person, political party, sectoral party, organization or coalition, association, agency, office, bureau or department of the government may file with the COMELEC, through its field office, a petition to confiscate, remove, destroy and/or stop the distribution of any propaganda material on the ground that the same is offensive to public morals, libelous, illegal, prohibited, subversive or irrelevant to the election issues. The COMELEC, after the summary hearing, shall resolve the petition within six (6) hours from the time it is submitted for decision. Where the parties concerned cannot be contacted or are unknown or refuse to appear at the hearing, the COMELEC may decide the petition ex parte. The COMELEC, motu proprio, may immediately order the removal, destruction and/or confiscation of any prohibited propaganda material, or those materials which contain statements or representations that are illegal, prohibited, patently libelous, offensive to public morals, subversive or which tend to incite sedition or rebellion. (IRR sec. 22) b. Right to reply. - All registered parties and bona fide candidates shall have the right to reply to charges published against them. Their reply shall be given publicity by the newspaper, television and/or radio station which first printed or aired the charges with the same prominence or in the same page or section or in the same time slot as the first statement. (IRR sec. 23) 9. No franchise or permit to operate a radio or television station shall be granted or issued, suspended or cancelled during the election period. (R.A. 9006 sec. 6.4; IRR sec. 17, par. f) 10. Deputation.

a. The Commission hereby deputizes the Kapisanan ng mga Brodkasters ng Pilipinas (KBP), Philippine Internet Service Operators (PISO), Philippine Association of Private Telephone Companies (PAPTELCO), and the Telecommunication Operators of the Philippines (TOP) to conduct, in coordination with the Education and Information Department, regular information campaign on the proper use of any medium of communication, including the broadcast and transmission of information, during the campaign period. (IRR sec. 28) b. The Commission hereby deputizes local government units to prevent, remove, destroy, confiscate or tear down any prohibited propaganda materials. (IRR sec. 28) 11. Requirements for conduct of Election Surveys. During the election period, any person, whether natural or juridical, candidate or organization may conduct an election survey. The survey shall be published with the following information (R.A. 9006 sec. 5; IRR sec. 24): a. The name of the person, candidate, party or organization who commissioned or paid for the survey; b. The name of the person, polling firm or survey organization who conducted the survey; c. The period during which the survey was conducted, the methodology used, including the number of individual respondents and the areas from which they were selected, and the specific questions asked; d. The margin of error of the survey; e. The margin of error for every question if different from that stated in the previous item; f. A mailing address and telephone number, indicating it as an address or telephone number at which the sponsor can be contacted to obtain a written report. g. The survey together with raw data gathered to support its conclusions shall be available for inspection, copying and verification by the COMELEC or by a registered political party or a bona fide candidate, or by any COMELEC accredited citizens arm. A reasonable fee sufficient to cover the costs of inspection, copying and verification may be charged. CASE: Social Weather Station vs. COMELEC G.R. No. 147571. May 5, 2001 Facts: Petitioners brought this action for prohibition to enjoin the COMELEC from enforcing Sec. 5.4 of R.A 9006 which provides: Surveys affecting national candidates shall not be published 15 days before an election and surveys affecting local candidates shall not be published seven days before an election. Issue: Whether or not sec. 5.4 of R.A 9006 constitutes an unconstitutional abridgment of freedom of speech, expression, and the press. Held: It constitutes an unconstitutional abridgment of freedom of speech, expression and the press: a) It imposes prior restraint on the freedom of expression; b) It is a direct and total suppression of the category of expression even though such suppression is only for

a limited period; and c) The governmental interest sought to be promoted can be achieved by means other than the suppression of freedom of expression. 12. Requirements for Exit polls (R.A. 9006 sec. 5.5; IRR sec. 25): a. Pollsters shall not conduct their surveys within fifty (50) meters from the polling place, whether said survey is taken in a home, dwelling place and other places; b. Pollsters shall wear distinctive clothing and prominently wear their identification card issued by the organization he represents; c. Pollsters shall inform the voters that they may refuse to answer; and d. The result of the exit polls may be announced after the closing of the polls on Election Day, and must identify the total number of respondents, and the places where they were taken. Said announcement shall state that the same is unofficial and does not represent a trend. CASE: ABS-CBN vs. Comelec G.R. No. 133486. January 28, 2000 FACTS: COMELEC approved Resolution 98-1419 on April 21, 1998 which prohibited the conduct of exit polls. Petitioners questioned the validity of the resolution by filing a petition for certiorari in the SC. COMELEC argues that exit polls indirectly violate the constitutional principle to preserve the sanctity of the ballots. ISSUE: Whether a total ban on exit polls is valid. HELD: No. The holding of exit polls and the dissemination of their results through mass media constitute an essential part of the freedoms of speech and of the press. Hence, the Comelec cannot ban them totally in the guise of promoting clean, honest, orderly and credible elections. Quite the contrary, exit polls -properly conducted and publicized -- can be vital tools in eliminating the evils of election-fixing and fraud. Narrowly tailored countermeasures may be prescribed by the Comelec so as to minimize or suppress the incidental problems in the conduct of exit polls, without transgressing in any manner the fundamental rights of our people. D. Common Poster Area 1. Whenever practicable, the commission shall designate and provide for a common poster area in strategic places in each town wherein candidates can announce and further their candidacy through posters, said space to be likewise allocated free of charge ,equally and impartially by the commission among all candidates concerned. (Sec.91 Omnibus Election Code) 2. The Comelec may authorize political parties and party list groups to erect common poster areas for their candidates in not more than ten (10) public places such as (Sec.9 of R.A 9006 Fair Election Act): a. Plazas b. Markets

c. Barangay centers and the like, wherein candidates can post, display or exhibit election propaganda. Provided, that size of the poster areas shall not exceed 12 by 16 feet or its equivalent. 3. Independent candidates with no political parties may likewise be authorized to erect common poster areas in not more than (10) ten public places, size of which shall not exceed 4 by 6 feet (Sec.9 of R.A 9006 Fair Election Act). 4. Candidates may post any lawful propaganda material in private places with the consent of the owner thereof and in public places or property which shall be allocated equitably and impartially among candidates. (Sec.9 of R.A 9006 Fair Election Act) CASE : ADIONG vs. COMELEC (207 SCRA 712) Facts: Comelec prohibit the posting of decals and stickers on mobile places , public or private, such as on a private vehicle, and limit their location only to the authorized posting areas that the Comelec itself fixes. Issue: whether or not the prohibition of posting of decals and stickers on mobile public or private, such as private vehicle is constitutional. Held: The prohibition is unconstitutional. It curtails the freedom of expression of Individuals who wish to express their preference for a candidate by posting decals and stickers on their cars and to continue with others who agree with them. 5. Comelec Space and Time (Sec 8 of R.A 9006, Sec 92 of the OEC). - The Comelec shall procure space in at least one (1) newspaper of general circulation and airtime in at least (1) major broadcasting station or entity in every province or city. Provided, in the absence of newspaper, publication shall be done in any other magazine or periodical in said province or city which shall be known as COMELEC SPACE. Provided further, that in the absence of said broadcasting station or entity, broadcasting shall be done in ant radio or television station in said province or city, which shall be known as COMELEC TIME. Said time shall be allocated to the Comelec free of charge, while said space shall be allocated to the COMELEC upon payment of just compensation. It shall utilize by the Comelec exclusively for public information dissemination on election related concerns. CASE: Telecommunications and Broadcasting Attorneys of the Philippines, Inc. vs. COMELEC (289 SCRA 337) Facts: Petitioner challenge the validity of sec. 92 on the ground that: 1) It takes property without due process of law and without just compensation. 2) It denies radio and television broadcast companies the equal protection of the laws. 3) It is an excess of the power given to the Comelec to supervise or regulate the operation of media communication information during the period of election. Issue: Whether or not sec. 92 violates the due process clause and the eminent domain provision of the constitution by taking airtime from radio and television broadcasting stations without payment of just compensation. Held: All broadcasting, whether radio or television stations are licensed by the Government. Airwaves frequencies have to be allocated as there more individuals who want to broadcast than there are frequencies to assign. Since a franchise is a privilege may reasonably be burdened with the performance by

the grantee of some form of public service. The freedom of television and radio broadcasting is somewhat lesser in scope than the freedom accorded to newspaper and print media. 6. Comelec Information Bulletin (Sec. 93 B.P 881) The Comelec shall cause the printing and supervise the dissemination of bulletins which shall contain the picture, bio-data and program of government of every candidate. Said bulletin shall be disseminated to the voters or displayed in such places as to give due prominence thereto. Any candidate may reprint at his expense, any COMELEC bulletin upon prior authority of the commission. Provided, that said reprint shall be an exact replica of the original and shall bear the name of the candidate causing the reprint and the name of the printer. II. ELECTION CONTRIBUTIONS AND EXPENDITURES Contribution includes a gift, donation, subscription, loan , advance or deposit of money or anything of value, or a contract, promise, or agreement of contribution, whether or not legally enforceable, made for the purpose of influencing the results 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 political party. It shall also include the use of facilities voluntarily donated by other persons, the money of which can be assessed based on the rates prevailing in the area. A. PROHIBITED DONATIONS Prohibited donations by candidates, treasurers of parties or their agents: (Sec. 104, BP 881): No candidate, his or her spouse or any relative within the second civil degree of consanguinity or affinity, or his campaign manager, agent or representative shall during the campaign period, on the day before and on the day of 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, school houses, puericulture centers, medical clinics and hospitals, churches or chapels, cement pavements, or any structure for public use or for the use of any religious or civic organization: Provided, That normal 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, are excluded from the prohibition. B. PROHIBITED CONTRIBUTIONS 1. No contributions for purposes of partisan political activity shall be made directly by any of the following: a. Public or private financial institutions: Provided , however, they are not prohibited from making any loan or political party: i. Financial institutions are legally in the business of lending money. ii. The loan is made in accordance with laws and regulations iii. In the ordinary course of business b. Natural and juridical persons operating a public utility or in possession of or exploiting any natural resources of the nation. c. Natural or juridical persons who hold contracts or sub-contracts to supply the government or any of its subdivisions, subdivisions or instrumentalities, with goods or 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 government or any of its divisions, subdivisions or instrumentalities, including GOCCs.

e. Natural and juridical persons who, within one year prior to the date of the election, have been granted loans or other accommodations in excess of P100,000 by the government or any of its divisions, subdivisions, or instrumentalities including GOCCs. f. Educational institutions which have received grants of public fund amounting to no less than 100,000. g. Officials or employees in the civil service, or members of the Armed Forces of the Philippines. h. Foreigners and foreign corporations. i. It shall be unlawful for any person to solicit or receive any contribution from any of the persons or entities enumerated herein. 2. Prohibited raising of funds: It shall be unlawful for any person to hold DANCES, LOTTERIES, COCKFIGHTS, GAMES, BOXING BOUTS, BINGO, BEAUTY CONTESTS, ENTERTAINMENTS, CINEMATOGRAPHY, THEATRICAL or other performances for the purpose of raising of 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, or for any person or organization, whether civic or religious, directly or indirectly, to solicit or accept from any candidate for public office, or from his campaign manager, agent or representative, or any person acting in their behalf, any gift , food, transportation, contribution, or donation in cash or in kind from the commencement of the election period up to and including election day.: Provided that normal customary religious stipends, tithes, or collections on Sundays or other designated collection days, are excluded from prohibition. 3. Under the Omnibus Election Code, the true name of the contributor with the report of contributions is required. C. 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, Sec. 94 (b)] 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. 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 currently registered in the constituency where the candidate filed his certificate of candidacy. c. 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 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] 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. [n] 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, Sec. 100] 3. Lawful expenditures. - No candidate or treasurer of a party shall, directly or indirectly, make any expenditure except for the following purposes: a. For traveling expenses of the candidates 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; c. For telegraph and telephone tolls, internet access, postages, freight and express delivery charges; d. For stationery, printing and distribution of printed materials relative to the candidacy; e. For employment of watchers at the polls; f. For rent, maintenance and furnishing of campaign headquarters, office or place of meetings; g. 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 advertisements for purposes of promoting the candidacy, including website or internet ad placements, subject to existing rules and regulations on the broadcast advertising. i. For employment of counsel; j. 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. The expenditures for items (i), (j), and (k), shall not be taken into account in determining whether the expenditure limit has been breached by the candidate or party in the conduct of campaign activities. [OEC, Sec. 102] *Failure to comply with this Section constitutes an election offense under Section 102 in relation to Section 262 of the Omnibus Election Code.

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, Sec. 103, Par. 1] 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. The prescribed form for this written authority is attached to these Rules as Annex "B". [OEC, Sec. 103, Par. 2] An incomplete written authority, or one 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 candidates or party treasurers to the penalties prescribed by law. [n] Failure to comply with this Section constitutes an election offense under Section 103 in relation to Section 262 of the Omnibus Election Code. 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. 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 expenses incurred in connection therewith. The statement of expenses incurred in connection with the public rally must conform to the prescribed form, which is attached to these Rules as Annex "D". [OEC, Sec. 88] An incomplete statement, or a statement 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 candidates or party treasurers to the penalties prescribed by law. [n]Failure to comply with this Section constitutes an election offense under Section 88 in relation to Section 262 of the Omnibus Election Code. 8. Campaign expenditures are subject to creditable withholding tax. Campaign expenditures, whether paid for by candidates, parties, their authorized representatives or contributors, are subject to creditable income tax to be withheld by the payor from income payments made to election contractors, suppliers and other service providers.[BIR Revenue Regulation No. 2-98 as amended by BIR Revenue Regulation No. 8-2009] D. STATEMENTS OF CONTRIBUTIONS AND EXPENDITURES

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, Sec. 105] 2. PRESERVATION OF RECORDS; INSPECTION AND EXAMINATION OF STATEMENTS a. 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: 1) to issue a receipt for every contribution received, and to obtain and keep a receipt stating the particulars of every expenditure made. 2) 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. 3) 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 ducestecum duly issued by the COMELEC. [OEC, Sec. 106] 3. 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. 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, Sec. 110, Par. 1] 4. 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 non-governmental organizations to attain its mandate. [OEC, Sec. 110, Par. 2] 5. FILING OF STATEMENTS OF CONTRIBUTIONS AND EXPENDITURES a. 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, Sec. 14, Par. 6] b. 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, Sec. 108] c. 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: 1) 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. 2) 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. 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. 3) 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.

4) 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. 5) And such other information that the Commission may require. An incomplete statement, or a statement that does not contain all the required information and attachments, or does not conform to the prescribed form, shall be considered as not filed and shall subject the candidate or party treasurer to the penalties prescribed by law. [n] d. 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, Sec. 14] e. 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 (PhP1,000.00) 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, the administrative fine shall be from Two Thousand Pesos (PhP2,000.00) to Sixty Thousand Pesos (PhP60,000.00), 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: 1st offense President Vice President Senators Governors & Vice Governors 30,000.00 30,000.00 30,000.00 25,000.00 2nd offense 60,000.00 60,000.00 60,000.00 50,000.00

House of Representatives Legislative Districts House of Representatives Party-List System SangguniangPanlalawigan City Mayors City Vice-Mayors SangguniangPanglungsod Municipal Mayors Municipal Vice-Mayors Sangguniang Bayan

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, Sec. 14] REPORT OF CONTRACTOR AND BUSINESS FIRMS A. 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) 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 "J").[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] B. Requirements.-- The report in the preceding section shall be in conformity with the following: 1. 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; 2. 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; 3. 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, Sec. 112, Par. 2] CASE: JUANITO C. PILAR vs. COMELEC G.R. No. 115245. July 11, 1995. 245 SCRA 759 Facts: On March 22, 1992, petitioner Juanito C. Pilar filed his certificate of candidacy for the position of member of the Sangguniang Panlalawigan of the Province of Isabela. On March 25, 1992, petitioner

withdrew his certificate of candidacy. In M.R. Nos. 93-2654 and 94-0065 dated November 3, 1993 and February 13, 1994 respectively, the COMELEC imposed upon petitioner the fine of Ten Thousand Pesos for failure to file his statement of contributions and expenditures. Petitioner filed a motion for reconsideration but the same was denied by the COMELEC. Issue: Whether or not petitioner is liable for failure to file a statement of contributions and expenditures notwithstanding his having withdrawn his certificate of candidacy three days after his filing. Held: The petitioner is liable. Section 14 of R.A. No. 7166 states that every candidate has the obligation to file his statement of contributions and expenditures. Well-recognized is the rule that where the law does not distinguish, courts should not distinguish. Ubi lex non distinguit nec nos distinguere debemos. No distinction is to be made in the application of a law where none is indicated. In the case at bench, as the law makes no distinction or qualification as to whether the candidate pursued his candidacy or withdrew the same, the term every candidate must be deemed to refer not only to a candidate who pursued his campaign, but also to one who withdrew his candidacy.