Title
Pilar vs. Commission on Elections
Case
G.R. No. 115245
Decision Date
Jul 11, 1995
Petitioner withdrew candidacy but fined for failing to file campaign finance statement; SC upheld COMELEC, ruling withdrawal doesn’t exempt compliance.

Case Summary (G.R. No. 115245)

Governing Statutory and Regulatory Provisions

Republic Act No. 7166, Section 14 mandates that “every candidate” and party treasurer must file, within 30 days after election, a full, true and itemized SOCE, under penalty of an administrative fine (₱1,000–₱30,000 for first offense; ₱2,000–₱60,000 plus perpetual disqualification for subsequent offenses). COMELEC Resolution No. 2348 implements this by requiring written reminders to all who filed certificates of candidacy and by reiterating the mandatory effect of “shall” in its Section 17. B.P. Blg. 881, Section 73 provides that filing or withdrawal of a certificate does not affect any liabilities incurred.

Majority’s Analysis and Rationale

The Court held that the term “every candidate,” as used in RA 7166 and implemented in Resolution No. 2348, embraces not only those who pursue campaigns to the end but also those who withdraw after filing. Pursuant to the principle that “ubi lex non distinguit, nec nos distinguere debemus,” no statutory distinction exempts a withdrawn candidate. The mandatory word “shall” underscores the non-discretionary duty to file a SOCE. The State’s compelling interest in electoral transparency—ensuring that voters know who contributed to campaigns and preventing corruption—supports broad application. The rules even anticipate candidates with zero contributions or expenditures must file a statement to that effect. Finally, B.P. Blg. 881, Section 73 confirms that withdrawal of candidacy does not extinguish administrative liability.

Holding

The petition for certiorari is dismissed. Petitioner Pilar remains liable for the administrative fines imposed for failure to file his statement of contributions and expenditures despite withdr

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