No elected official shall be allowed to assume office until the required Statement of Contributions and Expenditures (SOCE) has been submitted in full compliance with the rules set by the Commission on Elections (COMELEC), the Department of the Interior and Local Government (DILG) said Monday.
In a statement, DILG affirms that—pursuant to Section 14 of Republic Act (RA) No. 7166 or the Synchronized Election Law and COMELEC Resolution No. 10730, all candidates and political parties in the May 2025 elections were required to file their SOCE by June 11, 2025, without extension.
“The SOCE filing requirement applies to all candidates, whether elected or not. Under the law, no elected official shall be allowed to assume office until the required SOCE has been submitted in full compliance with the rules set by the Comelec,” the DILG said.
The DILG, in accordance with its mandate to supervise local governments and implement relevant election-related laws and policies, will not issue any recognition of assumption or acknowledge any oath-taking ceremony of officials who failed to meet the SOCE filing requirement.
All regional and field offices have been instructed to coordinate with Comelec for verification prior to acting on any assumption to office at the local level.
The failure to file SOCE may also result in administrative fines for both winning and losing candidates. Repeat violations result in stiffer fines and subject the offender to perpetual disqualification to hold public office.
The SOCE requirement promotes transparency and accountability in the conduct of elections and in the use of campaign funds. It serves as a post-election compliance measure to ensure integrity in public office and to reinforce public trust in electoral processes.
“The DILG reiterates that full compliance with the SOCE requirement is a condition precedent to the lawful entry into public office. Local government units and transition teams are directed to ensure that all legal prerequisites, including the SOCE, are verified and fulfilled before proceeding with any turnover or assumption ceremonies,” the DILG added.
