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AN ACT AMENDING SECTION THIRTY-TWO OF REPUBLIC ACT NUMBERED ONE HUNDRED EIGHTY, AS AMENDED, OTHERWISE KNOWN AS "THE REVISED ELECTION CODE", SO AS TO REQUIRE CERTAIN INFORMATION REGARDING INCOME TAXES OF CANDIDATES.
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:SECTION 1. Section thirty-two of Republic Act Numbered One hundred eighty, as amended, is hereby further amended to read as follows:
"SEC. 2. Contents of certificates of candidacy.—The person concerned shall state in his certificate that he announces his candidacy for the office mentioned therein and that he is eligible for the office; the name of the political party to which he belongs, if he belongs to any; his civil status, and if married, the full name of his pr her spouse; his age including the date of birth; and his post-office address for all election purposes."The certificate of candidacy shall likewise state his gross income, the expenses, deductions and exemptions and that he paid his income taxes as assessed, for the last two years immediately preceding the elections, including the receipt numbers and places of such payments, unless the candidate was exempt from paying income taxes or his tax obligations are pending final determination, in which cases he shall so state in his certificate of candidacy; and shall furthermore contain a waiver of the privilege from public disclosure of his income tax returns and tax census statements for the said two-year period except financial statements attached thereto said waiver to be effective only during the period of his candidacy Failure to state the required information on income, taxes, and waiver shall invalidate the certificate of candidacy."
Source: Supreme Court E-Library