4. Limitations on Expenses; Statement of Contributions and Expenditures; Effect of Non-Filing (RA 7166, Secs. 13–14)

Public Rallies:

• The candidate or party must notify the election registrar that they intend to organize and hold within the city/municipality.
• Within seven days after the rally, submit to the election registrar concerned a statement of expenses incurred in connection with it.

Limitations on Expenses

Authorized Expense - Multiplied with the total number of registered voters:

• 10.00 - President and Vice President
• 3.00 - Other candidates
• ₱5.00 per registered voter — a candidate without a political party and without support from any political party
• 5.00 - Political parties

Lawful Expenditures

• Traveling expenses
• Compensation of campaigners, clerks, stenographers, messengers and other persons actually employed in the campaign.
• Telegraph and telephone tolls, postage, freight and express delivery charges
• Stationery, printing, and distribution of printed matters relative to candidacy
• Employment of watchers at the polls
• Rent, maintenance, and furnishing of campaign headquarters, office, or place of meetings
• Political meetings and rallies
• Advertisements
• Employment of counsel
• Printing sample ballots
• Copying and classifying list of voters, investigating and challenging the right to vote of persons registered in the lists

NOTE: The cost (9), (10), (11) shall not be taken into account in determining the amount of expenses which a candidate or political party may have incurred.

The phrase “those incurred or caused to be incurred by the candidate” is sufficiently adequate to cover those expenses which are contributed or donated on the candidate’s behalf. By virtue of the legal requirement that a contribution or donation should bear the written conformity of the candidate, a contributor/supporter/donor certainly qualifies as any person authorized by such candidate or treasurer. (Ejercito v. COMELEC, G.R. 212398, 2014).

Statement of Contributions and Expenses

Every candidate and treasurer of the political party shall, within 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 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 statement required herein within the period prescribed by this Act.