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Republic Act
Approved June 20, 1963

Republic Act No. 3522

Republic act no. 3522

REPUBLIC ACT No. 3522

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In plain language

An amendment to Section 32 of Republic Act 180 (Revised Election Code) requiring candidates to disclose their income, expenses, deductions, exemptions, and tax payments for the last two years in their certificate of candidacy, along with a waiver of the privilege of public disclosure of tax returns.

  • Inclusion of gross income, expenses, deductions, and exemptions in the certificate of candidacy
  • Requirement of tax payment receipts for the last two years
  • Waiver of privilege from public disclosure of tax returns for the two-year period
  • Invalidation of certificate if information is not provided
Election law
Income tax disclosure
Candidate requirements
Revised Election Code

REPUBLIC ACT No. 3522

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.

Section 1

Section thirty-two of Republic Act Numbered One hundred eighty, as amended, is hereby further amended to read as follows:

Sec. 32. 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 or 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, deduction 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."

Section 2

This Act shall take effect upon its approval.

Approved: June 20, 1963

For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.