Implementation of Sec. 32 of the Revised Election Code, as Amended, Re-Contents of Certificates of Candidacy

September 1, 1967 REVENUE MEMORANDUM ORDER NO. 60-67 SUBJECT : Implementation of Sec. 32 of the Revised Election Code, as Amended, Re-Contents of Certificates of Candidacy TO : All Internal Revenue Officers and Others Concerned Section 32 of R.A. No. 180, otherwise known as the Revised Election Code, as amended by R.A. No. 3522, is reproduced below, viz.: cdll "SEC. 32. Contents of certificates of candidacy . The person concerned shall state in his certificate that he announces his candidacy for the office mentioned therein and that he is eligible for the office; the name of political party to which he belongs, if he belongs to any; his civil status, and if married, the full name of his or her spouse; his age, including the date of birth; and his post-office address for all election purposes. "The certificate of candidacy shall likewise state his gross income, the expenses, deductions and exemptions and that he paid his income taxes as assessed of the last two years immediately preceding the elections, including the receipt 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 cases 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 returns and tax census statements for the said two-year period, except financial statements attached thereto, said waiver to be effective only during the period of his candidacy. Failure to state the required information on income, taxes, and waiver shall invalidate the certificate of candidacy." A candidate for an elective public office, national or municipal, who have not filed returns and paid the income tax on his taxable net income for the last two years preceding an election shall be constrained to file his returns for said years and pay the tax due before he files his certificate of candidacy in order that he can accomplish his certificate in the manner prescribed by law. As the returns to be filed are clearly filed out of time and as the tax due and payable at the time of such filing are to be paid long after the due dates of the tax, that is April 15 and July 15, the full amount of the tax computed on the basis of such returns including the delinquency interest should be collected even if the amount thereof exceeds P500.00. The criminal liability arising from the late filing of income tax returns and late payment of tax should in no case be compromised even if the taxpayer-candidate should make such offer and tender payment of the amount by way of compromise. All internal revenue officers concerned receiving such returns and collecting the tax due on the basis thereof are hereby directed to transmit immediately after the filing of the return to the Commissioner of Internal Revenue the duplicate copy of the return and to indicate therein the amount of tax paid and the number and date of the official receipt issued therefor. Strict compliance with the provisions of this Order is enjoined. MISAEL P. VERA Commissioner of Internal Revenue APPROVED: EDUARDO Z. ROMUALDEZ Secretary of Finance