Section 121Omnibus Election Code of the Philippines (Batas Pambansa Blg. 881), Sec. 121

Preparation of the list before any special election, plebiscite or referendum. - For the preparation of the list of voters before a special election, plebiscite or referendum, the board of elections inspectors of each election precinct shall hold a meeting in the polling place on the second Saturday following the day of the proclamation calling such election. At this meeting the board shall transfer the names of the voters appearing in the list used in the preceding election and enter those of the newly registered voters.