Article 16p. 16

OMNIBUS ELECTION CODE ELECTION LAWS, RULES AND PROCEDURES

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.

Section 103. Persons authorized to incur election

expenditures. — No person, except the candidate, the

treasurer of a political party 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. Expenditures duly authorized by the candidate or

the

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

signed by the candidate or the treasurer of the party and

showing the expenditures so authorized, and shall state

the

full

name and exact address of the person so

designated.

Section 104. Prohibited donations by candidates,

treasurers of parties or their agents. — 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 the

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 buses, 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 and 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.

The same prohibition applies to treasurers, agents or

representatives of any political party.

Section 105. Accounting by agents of candidate or

treasurer. — Every person receiving contributions or

incurring expenditures 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 days

after

receiving

such

contribution

or

incurring

such

expenditure, render to the candidate or the treasurer of

the party concerned, a detailed account thereof with

proper vouchers or official receipts.

Section

106.

Records

of

contributions

and

expenditures. -

(a) It shall be the duty of every candidate, treasurer of

the political party and person acting under the authority

of such candidate or treasurer to issue a receipt for every

contribution received and to obtain and keep a receipt

stating the particulars of every expenditure made.

(b) Every candidate and treasurer of the party 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

of

the

records

of

contributions

and

expenditures,

together

with

all

pertinent documents, for at least three years after the

holding of the election to which they pertain and for their

production for inspection by the Commission or its duly

authorized representative, or upon presentation of a

subpoena duces tecum duly issued by the Commission.

Failure of the candidate or treasurer to preserve such

records or documents shall be deemed prima facie

evidence of violation of the provisions of this Article.

Section

107.

Statement

of

contributions

and

expenditures. — (as repealed by RA No 7166)

Section

108.

Place

for

filing

statements.

— . (as

repealed by RA No 7166)

Section 109. Form and contents of statement. — The

statement shall be in writing, subscribed and sworn to by

the candidate or by the treasurer of the party, shall be

complete as of the date next preceding the date of filing

and shall set forth in detail (a) the amount of contribution,

the date of receipt, and the full name and exact 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 to whom

payment was made, and the purpose of the expenditure;

(c) any unpaid obligation, its nature and amount, and to

whom said obligation is owing; and (d) such other

particulars which the Commission may require.

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.

Section

110.

Preservation

and

inspection

of

statements.

—

All

statements

of

contributions

and

expenditures shall be kept and preserved at the office

where they are filed and shall constitute part of the

public records thereof for three years after the election to

which they pertain. They shall not be removed therefrom

except upon order of the Commission 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 demand, furnish certified

copies

of

any

statement upon payment of the fee

prescribed under Section 270 hereof.

It shall be the duty of the Commission to examine all

statements

of

contributions

and

expenditures

of

candidates and political parties to determine compliance

with the provisions of this Article.

Section 111. Effect of failure to file statement. — In

addition to other sanctions provided in this Code, 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 political party

which nominated the winning candidate fails to file the

statements required herein within the period prescribed

by this Code.

Section 112. Report of contractor and business firms.

—

Every

person

or

firm

to

whom

any

electoral

expenditure is made shall, within thirty days after the day

of the election, file with the Commission a report setting

forth

the

full

names

and

exact

addresses

of

the

candidates,

treasurers

of

political

parties,

and other

persons

incurring

such

expenditures,

the

nature

or

purpose of each expenditure, the date and costs thereof,

and such other particulars as the Commission may

require. The report shall 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.

It shall be the duty of such person or firm to whom an

electoral expenditure is made to require every agent of a

candidate or of the treasurer of a political party to present

written authority to incur electoral expenditures in behalf

of such candidate or treasurer, and to 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 years after the date of

the election to which they pertain.

It shall be unlawful for any supplier, contractor or

business firm to enter into contract involving election

expenditures

with

representatives

of

candidates

or

political parties without such written authority.

© Compiled by RGL

16 of 39