Filing of Statement of Contributions and Expenditures (SOCE) | June 27, 2025

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.

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.

The doctrine of fair use allows the courts to deviate from strictly applying the copyright laws when their rigid application would stifle the creativity that they are designed to foster and when it would frustrate the State’s function to promote the diffusion of knowledge and information.

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Alburo Alburo & Associates Law Offices:

• Have labor law and business law as our main fields of practice. For almost a decade now, we have been helping businesses improve their productivity and profitability by helping them comply with relevant laws, rules, and regulations.

• Observe high standards of excellence.

• Always consider innovative approaches to effectively address the legal concerns of our clients, covering a wide range of industries such as food, manufacturing, chemicals, real estate, retail and wholesale trade, and services in fields such as information technology, human resources, security, training, process outsourcing and other manpower services, among many others.

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