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According to Article IX-C, Section 2 of the 1987 Constitution of the Philippines, the Commission on Elections (COMELEC) shall exercise the following powers and functions: [3] Enforce and administer all laws and regulations relative to the conduct of an election, plebiscite, initiative, referendum, and recall.
The Omnibus Election Code bans persons or organizations who hold contracts with the government from contributing to candidates' election campaigns. In addition, under Comelec Resolution No. 10772 and the Corporation Code of the Philippines, corporations are allowed to make campaign donations of up to 5% of its taxable income. [15]
Percentage tax is a business tax imposed on persons or entities/transactions: who sell or lease goods, properties or services in the course of trade or business and are exempt from value-added tax (VAT) under Section 109 (w) of the National Internal Revenue Code, as amended, whose gross annual sales and/or receipts do not exceed Php 3,000,000 ...
The Senate Electoral Tribunal (SET) is an electoral tribunal that decides election protests in the Senate of the Philippines.It consists of 6 senators nominated by the Senate, and 3 justices of the Supreme Court of the Philippines, who are designated by the Chief Justice.
An election commission is a body charged with overseeing the implementation of electioneering process of any country. The formal names of election commissions vary from jurisdiction to jurisdiction, and may be styled an electoral commission, [1] a central [2] or state election commission, [3] or an election board, [4] an electoral council [5] or an electoral court. [6]
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[24]: 8 The Court of Tax Appeals was set up specifically to rule on tax matters. [24]: 43 The Sandiganbayan is a special court set up to deal with cases of government corruption. [24]: 42, 52 Some Regional Trial Courts specialize in a particular sort of case, such as heinous crime courts, family courts, and environmental courts.
The 2022 Philippine presidential and vice presidential elections were held on May 9, 2022, as part of the 2022 general election. This was the 17th direct presidential election and 16th vice presidential election in the Philippines since 1935 , and the sixth sextennial presidential and vice presidential election since 1992 .