THE Supreme Court (SC) has ruled that the submission of complete Statement of Contributions and Expenditures (SOCE) within the 30-day period after the national and local elections is mandatory, and cannot be extended by the Commission on Elections--
period after the national and local elections is mandatory, and cannot be extended by the Commission on Elections through a mere resolution.
“The arbitrary extension of the deadline for the submission of the SOCEs effectively condoned erring candidates and political parties from administrative liabilities even if the law does not provide any exempting circumstances,” the SC noted. The doctrine recognizes the effects of the law or executive issuance prior to its invalidation when relied upon by the public in good faith.
“Accordingly, the effects of accomplished acts prior to the invalidation of Comelec Resolution No. 10147 should be allowed to stand. The SOCEs submitted within the extended period or until June 30, 2016 are deemed timely filed,” the tribunal said. The petitioner argued that the Comelec should have retained the original deadline to avoid perceptions of partiality given that other candidates and political parties timely complied with the requirement.
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