BIR Ruling

September 20, 1971 Revenue District Officer General Santos City S i r : This refers to your telegram dated September 6, 1971 requesting information whether a tax clearance is required in the filing of a certificate of candidacy under the new election law. acd In reply thereto, you are informed in the negative. Quoted hereunder is the pertinent portion of Section 26 of Republic Act No. 6388 otherwise known as the "Election Code of 1971. "The certificate of candidacy shall likewise state his gross income, including deductions and exemptions therefrom and that he has paid his income taxes as assessed for the last two years immediately preceding the election, including the receipts numbers and places of such payments, unless the candidate was exempt from paying income taxes, or his tax obligations are pending final determination, in which case he shall so state in his certificate of candidacy and shall furthermore contain a waiver of the privilege from public disclosure of his income tax return and tax census statement for the said two-year period, except financial statements attached thereto, said waiver to be effective only during the period of his candidacy." Under the above-quoted provision, it is required that the candidate shall state in his certificate of candidacy matters concerning his payment of income taxes for the last two years immediately preceding the election. Said provision does not require, nor is there a law which requires, that a candidate be cleared of all tax obligations. In this connection, the fact that the inheritance tax case of the estate of the father of a candidate, Mr. Antonio Acharon, has remained unsettled, has no effect whatsoever on, nor does it bear any relation to the validity of the certificate filed by the said candidate. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue