No elected official shall be allowed to assume office until the required statement of contribution and expenditure (SOCE) are submitted in compliance with the Commission on Election (Comelec) ruling, the Department of the Interior and Local Government (DILG) said.

“The SOCE filing requirement applies to all candidates, whether elected or not,’’ the DILG explained, citing Republic Act No. 7166 and Comelec Resolution No. 10730, which states all candidates and political parties in the May 2025 elections are required to file their SOCE by June 11, without extension.

In accordance with its mandate to supervise local governments and implement relevant election-related laws and policies, the DILG noted that it “will not issue any recognition of assumption or acknowledge any oath-taking for officials who failed to meet the SOCE filing requirement.’’

“All (DILG) regional and field offices have been instructed to coordinate with Comelec for verification prior to acting on any assumption to office at the local level,’’ the DILG pointed out.

Further, the DILG warned that failure to file SOCE may also result in administrative fines for both winning and losing candidates. 

“Repeat violations result into stiffer fines and subject the offender to perpetual disqualification to hold public office,’’ it added.

The DILG emphasized that the SOCE requirement promotes transparency and accountability in the conduct of elections and in the use of campaign funds. 

“It serves as a post-election compliance measure to ensure integrity in public office and to reinforce public trust in electoral processes,’’ the DILG noted.

The DILG asserted that full compliance with the SOCE requirement is a condition precedent to the lawful entry into public office. 

“Local government units and transition teams are directed to ensure that all legal prerequisites, including the SOCE, are verified and fulfilled before proceeding with any turnover or assumption ceremonies,’’ the DILG said. 

The DILG also clarified that elected officials are disqualified from holding public office in the event the decision of the Office of the Ombudsman becomes final and executory. 

In a statement, the DILG said it issued an advisory addressing the assumption of office by local elective officials who were previously dismissed by the Office of the Ombudsman but were elected in the May 2025 national and local polls.

“Dismissal decisions are immediately executory only in so far as they pertain to removal from the current post,’’ the DILG said.

However, the DILG clarified that elected officials whose administrative cases remain under review, such as those with pending motions for reconsideration, appeals, or other legal remedies, are not considered perpetually disqualified from holding public office. 

“This includes cases where officials are in the process of seeking temporary relief from the courts, such as the issuance of a temporary restraining order or writ of preliminary injunction,’’ the DILG noted.