Omnibus Rules on Campaign Finance

Section 1. Report of Contractor and Business Firms. - Within thirty (30) days after the conduct of the election, every person or firm to whom any electoral expenditure has been made shall file with the CFO of the nearest COMELEC Field Office a written report, using Form RCF. The said report shall contain the following information:

1. The full names of the candidates or party treasurer or their duly authorized representative who incurred such expenditures;
2. The nature or purpose of each expenditure;
3. The description of the goods or services provided by the contractor or business firm;
4. The date when the expenses were incurred;
5. The amount or cost thereof;
6. The serial number of the official receipt, cash invoice, or other BIR-approved document issued.

The Report must be accompanied with a copy of the official receipt issued to the person with whom the contractor or business firm had transacted.

For contractors and business firms with offices or places of business in Metro Manila, they should submit their Report to the Campaign Finance Office. For those with offices or places of business outside the NCR, they may submit the same to the nearest COMELEC Field Office. [OEC, Sec. 112, Par. 1]

Section 2. Required Contents of the Report of Contractors & Business Firms.-- The report in the preceding section shall be in conformity with the following:

1. To 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;
2. The duty of such person or firm to whom an electoral expenditure is made to require every agent of a party to present written authority to incur electoral expenditures in behalf of such candidate or treasurer;
3. The same person or firm shall 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 (3) years from after the conduct of election. [OEC, Sec. 112, Par. 2]