All candidates in the last December 2025 Barangay and SK Election are required to file the Statement of Contributions and Expenditures (COMELEC SOCE) Form no later than thirty days after election day. A record of all the expenses and donations the candidate received or made during the campaign is included in the SOCE. The SOCE was set up to provide transparency and accountability during the voting process. It also helps combat corruption and illegal campaign financing.
The acronym for Statement of Contributions and Expenditures is COMELEC SOCE. All candidates running in the Philippine elections must submit this paperwork no later than 30 days following election day.
See Also: iRehistro: COMELEC Online Voter’s Registration

The SOCE must include the following information:
- The name and address of the contributor
- The date and amount of the contribution
- The purpose of the contribution
- The name and address of the payee
- The date and amount of the expenditure
- The purpose of the expenditure
Punishment for Not Filing SOCE
Candidates who file an incomplete or inaccurate SOCE may be subject to penalties, including fines, disqualification from holding public office, and imprisonment. On the other hand, candidates both the elected and not, who fail to submit their SOCE in two elections will be disqualified to file candidacy in any following elections or hold and be appointed in public office.
COMELEC Statements of Contributions and Expenditures (SOCE) Form
Here are the official COMELEC Statements of Contributions and Expenditures (SOCE) Form for December 2025 Barangay and Sangguniang Kabataan Elections:
| Forms | Download |
|---|---|
| Statement of Contributions and Expenditures (SCE) | DOWNLOAD |
| Statement of Expenditures (SOE) | DOWNLOAD |
| Statement of Contributions Received (SCR) | DOWNLOAD |
| Report of Contractors/Business Firms (RCF) | DOWNLOAD |
| Summary of Advertising Contracts (SAC) | DOWNLOAD |

