Comelec clarifies: BIR registration not prerequisite for filing COC

SunStar Davao File Photo
SunStar Davao File Photo

THE Commission on Elections (Comelec) clarified that registration with the Bureau of Internal Revenue (BIR) and payment for registration fees are not required for the filing of a Certificate of Candidacy (COC) and will not serve as a prerequisite for the candidates of the 2023 Barangay and Sangguniang Kabataan Elections.

In a Facebook post of Comelec on September 21, it stated that the Supreme Court (SC) ruled that no property or financial criterion shall be imposed as a prerequisite for the BSKE aspirants.

“Requiring candidates to pay a registration fee with the BIR, with a concomitant penalty for non-compliance, is tantamount to imposition of a financial requirement for running for a public office,” Comelec, which is based on the decision of the SC, posted.

The advisory was in reference to the Comelec Deputy Executive Director for Operations information.

In a phone interview with Comelec-Davao Assistant Regional Director, Atty. Gay Enumerables told SunStar Davao on Friday afternoon, September 22, that there were no candidates who had complained about this matter.

BIR-Regional District Office-East Davao City Revenue Officer II Maria Rosal Saludares Announced on Monday, September 18, that in accordance with RR No.8-2009, as revised by RR NO. 10-2009, candidates for the BSKE, particularly those who own enterprises, must renew their BIR registration for withholding taxes.

"Isip pahimangno o reminders sa mga candidates, political parties, party lists, and campaign contributors, obligasyon nila magpa-rehistro o mag-update sa ilahang registration sa BIR office bahin sa ilahang candidacy (As a reminder to candidates, political parties, party lists, and campaign contributors, they are obliged to register or update their registration at the BIR office regarding their candidacy),” Saludares said.

Saludares added that political parties or list groupings must complete BIR form 1903 and submit the COC, while BSKE candidates must file their registration certificates with their local Revenue District Offices, complete BIR form 1901, and provide copies of their valid identification cards and their COC.

Non-compliance with BIR requirements can result in penalties under the Revenue Memorandum Order (RMO) No. 7-2015, with higher basic tax failures leading to a compromise penalty ranging from P2,000 to P5 million. RGP with reports from DEF


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