Civil society organizations have formally asked the Bureau of Internal Revenue to examine possible tax liabilities linked to Sen. Rodante Marcoleta’s 2025 campaign finances, citing his public remarks about receiving donations that were not reflected in his election filings.
In correspondence sent to BIR Commissioner Charlito Mendoza, Kontra Daya and Advocates for Public Interest Law urged the agency to use its “investigatory and enforcement authority” under the National Internal Revenue Code (NIRC). The request followed an interview aired on Net 25 in which Marcoleta allegedly acknowledged accepting contributions for the May 12, 2025 senatorial race, despite declaring “zero” donations in his sworn Statement of Contributions and Expenditures (SOCE) submitted to the Commission on Elections.
“While this admission raises serious concerns under election laws and ethical standards, it likewise gives rise to substantial tax implications that fall squarely within the jurisdiction of the BIR,” the group’s letter read.
The organizations argued that campaign donations are ordinarily covered by donor’s tax unless they meet specific legal exemptions. They noted that such exemptions require strict compliance with disclosure requirements and election regulations.
“The admitted and deliberate concealment of campaign donations raises a strong possibility that donor’s taxes were neither properly declared nor paid by the donors concerned, whether through non-declaration or mischaracterization of the transactions,” the groups said.
Beyond potential donor liabilities, the groups also raised questions about whether any portion of the unreported funds could be treated as personal income. They maintained that money not used strictly for legitimate campaign expenditures, or retained for private purposes, may fall within the scope of taxable earnings.
“Any failure to report such income would constitute a violation of income tax laws,” the groups explained.
They also underscored the legal weight of the SOCE, describing it as a sworn submission required by law and foundational to accurate tax assessment.
“Given that the SOCE is a sworn document required by law, and that tax liabilities rely on truthful and complete declarations, the deliberate omission of material financial information undermines tax administration and compliance, and warrants thorough investigation by this Honorable Commission,” they added.
Marcoleta ranked sixth in the 2025 senatorial race with 15,140,342 votes. His SOCE for the May polls indicated campaign expenditures of P139.9 million while reflecting no reported contributions.
The Commission on Elections has taken up the matter separately. In November 2025, it issued a show-cause order directing the senator to clarify his public statements and address discrepancies between his SOCE and his Statement of Assets, Liabilities, and Net Worth.
In a counter-affidavit, Marcoleta maintained that the contributions referenced were obtained before he was officially considered a candidate.
