Section 102Omnibus Election Code of the Philippines (Batas Pambansa Blg. 881), Sec. 102

Lawful expenditures. - To carry out the objectives of the preceding sections, no candidate or treasurer of a political party shall, directly or indirectly, make any expenditure except for the following purposes:

(a) For travelling 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, postage, freight and express delivery charges;

(d) For stationery, printing and distribution of printed matters relative to 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 public advertisements;

(i) For employment of counsel, the cost of which shall not be taken into account in determining the amount of expenses which a candidate or political party may have incurred under Section 100 and 101 hereof;

(j) For copying and classifying list of voters, investigating and challenging the right to vote of persons registered in the lists the costs of which shall not be taken into account in determining the amount of expenses which a candidate or political party may have incurred under Sections 100 and 101 hereof; or

(k) For printing sample ballots in such color, size and maximum number as may be authorized by the Commission and the cost of such printing shall not be taken into account in determining the amount of expenses which a candidate or political party may have incurred under Sections 100 and 101 hereof.