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Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.
AT A GLANCE:
Section 14 of Republic Act No. 7166 requires every candidate to file his Statement of Contributions and Expenditures (SOCE). No person elected to any public offices shall enter upon the duties of his office until he has filed the same. In PDP-Laban v. COMELEC (G.R. No. 225152), the Supreme Court noted that the word “until” as used in Section 14 signifies that the prohibition to assume office is conditional and subject to the filing of the SOCEs.
Republic Act No. 7166 provides:
Section 14. Statement of Contributions and Expenditures: Effect of Failure to File Statement. – Every candidate and treasurer of the political party shall, within thirty (30) days after the day of the election, file in duplicate with the offices of the Commission the full, true and itemized statement of all contributions and expenditures in connection with the election.
No person elected to any public offices 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 political party which nominated the winning candidate fails to file the statement required herein within the period prescribed by this Act. x x x
Section 14 of R.A. No. 7166 states that “every candidate” has the obligation to file his statement of contributions and expenditures.
In the case of Juanito Pilar v. Commission on Elections (G.R. No.115245, July 11, 1995), the Supreme Court held that R.A. No. 7166 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.
Furthermore, Section 14 of the law uses the word “shall.” As a general rule, the use of the word “shall” in a statute implies that the statute is mandatory, and imposes a duty which may be enforced , particularly if public policy is in favor of this meaning or where public interest is involved.
The state has an interest in seeing that the electoral process is clean, and ultimately expressive of the true will of the electorate. One way of attaining such objective is to pass legislation regulating contributions and expenditures of candidates, and compelling the publication of the same. Admittedly, contributions and expenditures are made for the purpose of influencing the results of the elections (B.P. Blg. 881, Sec. 94; Resolution No. 2348, Sec. 1). Thus, laws and regulations prescribe what contributions are prohibited (B.P. Blg. 881, Sec. 95, Resolution No. 2348, Sec. 4), or unlawful (B.P. Blg. 881, Sec. 96), and what expenditures are authorized (B.P. Blg. 881, Sec. 102; R.A. No. 7166, Sec. 13; Resolution No. 2348, Sec. 7) or lawful (Resolution No. 2348, Sec. 8).
In Partido Demokratiko Pilipino-Lakas ng Bayan v. Commission on Elections (G.R. No. 225152, October 5, 2021), the Supreme Court reiterated that the filing of complete SOCEs within the 30-day period is mandatory. Yet, it bears emphasis that Section 14 of RA No. 7166 does not prohibit the COMELEC from receiving belatedly filed or tardy SOCEs. Specifically, the winning candidates can still enter the duties of their office once they submitted the required SOCEs. This is the clear import of the second sentence of Section 14 of RA No. 7166 which provides that 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 word “until” signifies that the prohibition to assume office is conditional and subject to the filing of the SOCEs.
For the 2025 National and Local Elections, the COMELEC set June 11, 2025 as the last day to file SOCE.
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Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding legal services, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/ 0917-5772207/ 09778050020.
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