Implementation of VAT Law in Electric Power

Term Limits for Provincial Governors and Municipal Presidents

Incumbents may run for immediate reelection.
Third reelection for provincial governors and municipal presidents is prohibited.

Filing of Certificate of Candidacy

Required for candidates for senator, representative, and elective provincial or municipal offices.
Must be duly verified and filed within the prescribed time.
Must declare candidacy, residency, elector qualification, eligibility, political party affiliation (or none), and postal address.
Candidates must file a sworn statement limiting election expenses to one-third of the office's salary.
Groups of at least ten electors may file candidacies for municipal offices.
Candidates with the same name must differentiate by including additional names.

Filing Procedures for Certificates of Candidacy

Senator and representative certificates filed with the Chief of the Executive Bureau at least 20 days before election.
Provincial offices certificates filed with provincial recorder 20 days before election.
Municipal office certificates filed with municipal secretary 10 days before election.
In case of death or disqualification of candidates after the filing deadline, qualified electors may file substitutes.

Special Provisions on Precinct Arrangement

Precincts designed not to exceed 300 voters.
Municipal councils adjust precincts if the voter count exceeds this limit.
Merged municipalities forming barrios are guaranteed at least one precinct if distance criteria are met.

Election in New Municipalities

Provincial board divides territory into precincts and appoints necessary election officers for the first election.
Municipal council assumes these powers if it is already functioning.

Designation and Arrangement of Polling Places

Municipal councils designate polling places at least 80 days before general elections.
Polling places must be centrally located, reasonably sized, and properly arranged.
Restrictions on liquor sales, cockfighting, and location of polling places apply.
Official ballots, boxes, and materials are provided by the Chief of the Executive Bureau.
Ballot boxes are secure with three keys held by different officials.

Board of Inspectors Meeting Place Setup

Guard rails separate inspectors from watchers to ensure transparency.
Blackboards display candidate names and tally votes publicly.
Layout prescribed for polling place arrangements.

Prohibitions Related to Election Day Conduct

Liquor sales, cockfighting, and unlicensed carrying of firearms within designated distances are prohibited during registration, voting, and counting periods.

Appointment and Qualifications of Election Inspectors and Poll Clerks

Municipal councils appoint inspectors and poll clerks 90 days before elections.
Political representation rules ensure major parties are fairly represented among inspectors.
Inspectors serve for three years or until successors qualified.
Public officeholders running for elective office (except notaries) cannot serve as inspectors or clerks.

Organization and Functioning of Board of Inspectors

Inspectors elect a chairman or draw lots if no agreement.
Temporary replacements appointed for absent inspectors from the respective political party.
Board acts by majority vote; poll clerk does not vote.

Compensation of Inspectors and Clerks

Pay is set by municipal council, between 5 to 15 pesos per day.
Inspectors and clerks are paid per day of actual service and double pay on election day.

Voter Registration Meetings and Procedures

Boards hold four registration meetings prior to election on fixed days.
Registration lists contain names, residences, cedula numbers, and voter qualifications.
After each meeting, certified lists are filed with municipal offices and provincial boards.

Registration Requirements

Applicants must show previous year cedula or a certificate.
Voter oath administered and subscribed before inspectors with affirmative declarations.

Voter Disqualifications

Persons imprisoned for 18 months or more without pardon.
Those who violated oath of allegiance to the U.S.
Insane or feebleminded persons.

Judicial Review of Voter Registration

District judges divide districts into circuits.
Justices of the peace handle registration controversies.
Appeals from justice of peace rulings go to judge of first instance.

Final Corrections and Certification of Voter Lists

Final board meeting occurs Saturday before election to correct lists.
Names added or stricken are noted with orders' details.

Registration for Special Elections

Only one registration meeting held 20 days before election.
Previous registration used as basis, supplemented appropriately.

Ballot Preparation and Handling

Ballots issued in books of 100 with numbered stubs.
Stubs detached in voter’s presence upon casting, placed in spoiled ballot box.
Official ballots must be used; exceptions for emergency ballots under specific conditions.

Polling Hours and Procedure at Polls

Polls open from 7:00 AM to 6:00 PM.
One inspector may be briefly absent at a time.
Voters present at 6 PM are allowed to vote after closing time based on numbered cards.

Opening of Polls

Inspectors meet before polls to open and display ballot boxes.
Boxes sealed until voting complete.
Watchers allowed inside polling places.

Restrictions on Persons Inside Polling Places

Only authorized officers, peace officers, voters, and watchers allowed within guard rail.
No electioneering within 30 meters of polling places.

Prohibited Participation by Certain Officials and Foreigners

Election officials and certain public employees forbidden from aiding candidates or exerting influence beyond voting.
Foreigners are strictly prohibited from election participation or influence.

Assistance to Disabled Voters

Voters unable to prepare ballots may designate a trusted person and watcher to assist.
Oaths taken and recorded; assistance given in privacy.

Vote Counting and Tabulation

Votes counted publicly immediately after polls close.
One inspector absence brief and minimal during counting.
Disclosure of voting details before results prohibited.

Watchers’ Rights and Conduct

Candidates entitled to watchers in polling places outside guard rails.
Watchers may observe, read ballots, and file protests.
Interference or touching ballots forbidden.

Counting Procedure

Ballots read aloud by inspectors.
Tally sheet maintained on blackboard.
Votes not for candidates with filed certificates counted as scattering.

Election Results Statements

Inspectors must prepare detailed election result statements within three hours after counting.
Statements filed with municipal and provincial officials and Executive Bureau.
Public proclamation of results immediate.
Certified copies provided to watchers.

Custody and Preservation of Election Materials

Ballots and related materials sealed and delivered to municipal treasurer.
Materials preserved unopened for at least six months or pending contest decision.

Proclamation and Certification of Elected Officials

Provincial boards certify elected candidates with proper certificates.
Governor-General certifies elected senators.
Candidates must have plurality and filed certificates of candidacy.

Tie Votes

Tie cases for senators and representatives escalated to Senate or House for resolution.
Board of canvassers resolve ties for provincial governor or order special elections.

Municipal Canvassing

Municipal councils canvass municipal votes immediately post-election.
Use inspector statements; do not recount ballots.
Declare plurality winners; tied candidates draw lots.

Election Contests

Contests filed within two weeks of proclamation with Court of First Instance.
Court has exclusive and final jurisdiction (with specific exceptions).
Court examines registration lists and ballots; appoints officers and fixes compensation.
Elected candidate may assume office pending contest resolution.

Judicial Election Contest Procedures

Contest notice served to all candidates.
Publication allowed if candidates are absent or conceal whereabouts.
Election contests prioritized for expedited hearing.

Election Officer and Employee Penalties

Officers aiding candidates or violating election laws face fines, imprisonment, disqualification, and loss of suffrage.
Foreigners violating participation prohibition face imprisonment, fines, or deportation.

Fraud and Corruption by Election Officers

Fraudulent registry entry, refusal to register qualified voters, or preventing registration punished by imprisonment, fines, and disqualification.
Failure to publish registry lists or deliver keys punished similarly.

Premature Announcement of Election Results

Election officers making early disclosures of vote counts face imprisonment and fines.

Fraud in Handling Ballots

False counting, mutilation, ignoring votes, or false declarations punished by imprisonment, fines, and disqualification.

Sale of Liquor and Cockfighting Prohibitions

Violations punished by imprisonment and fines.

Unauthorized Ballot Examination

Officers who examine ballots before counting face imprisonment and fines.
Unauthorized opening or examination by treasurers punished severely.

Destruction or Concealment of Ballots

Willful destruction or concealment punished by imprisonment, fines, and disqualification.

Illegal Voting

Voting when not entitled, multiple voting, false statements, conspicuous marks, or revealing ballot content punished by imprisonment, fines, and loss of rights.

Bribery of Election Officers

Offering or accepting bribes for influencing votes or actions punished by imprisonment, fines, and disqualification.

Bribery or Attempted Bribery of Voters

Offering or accepting money, goods, contracts, or promises for votes punished by imprisonment, fines, and possible disqualification.

Perjury in Election Proceedings

False oaths or affidavits related to elections punished by imprisonment, fines, and disqualification.
Spending campaign money beyond authorized lim