THE BUREAU of Internal Revenue (BIR) XI reminded political candidates running in the 2025 elections to diligently comply with their tax obligations after filing their Certificates of Candidacies (COCs).
In an interview, Esmeralda Tabule, BIR XI regional director, said candidates must register at their office and issue receipts for all donations, campaign materials, and other expenses.
“Therefore, if they temporarily do not have receipts when registering, they can request them from the BIR. We have BIR-printed receipts that they can purchase and use to issue their own receipts,” Tabule said.
According to BIR, the tax obligations of political candidates for the 2025 elections include their obligation to register, in which candidates, political parties, party-list groups, and campaign contributors are reminded to register with the BIR, issue official receipts, and withhold taxes.
“The registration shall be made with the Revenue District Office (RDO) having jurisdiction over the political subdivision where the candidate is seeking election, and, if this is not applicable, registration shall be made at the RDO having jurisdiction over their principal residence or registered head/principal office address similar to the registration of political parties or party-list groups,” BIR said in a statement.
Tabule also noted that the “Oplan Iboto Mo” campaign activity is conducted every election period to remind candidates of their obligations.
“If they are campaigning for the election, we are campaigning for their registrations. We will ensure that they all register because we have captured the data from the Comelec,” she said.
The registration will take effect 30 days after the filing of their COCs. She added that a penalty of P10,000 will be imposed on those who are non-compliant.
