Tax Review Sought Over Marcoleta’s 2025 Election Spending

Election watchdogs and legal advocacy groups have urged the Bureau of Internal Revenue (BIR) to investigate Senator Rodante Marcoleta’s campaign finances in the 2025 elections following his public admission that he received donations despite declaring none in his official filings.

In a letter to BIR Commissioner Charlito Mendoza, Kontra Daya and Advocates for Public Interest Law called on the agency to exercise its “investigatory and enforcement authority” under the National Internal Revenue Code after Marcoleta reportedly acknowledged in a Net 25 interview that he accepted campaign contributions for the May 12, 2025 senatorial race.

Marcoleta’s Statement of Contributions and Expenditures filed before the Commission on Elections indicated that he received zero donations while spending P139.9 million for his campaign.

“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 groups noted that campaign donations are generally subject to donor’s tax unless specific legal requirements such as full disclosure are met.

“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,” they said.

They also warned that undeclared campaign funds may be treated as personal income if not used strictly for legitimate campaign expenses.

“Any failure to report such income would constitute a violation of income tax laws,” the groups explained.

The Comelec earlier said it is set to issue a resolution on the reported discrepancy between Marcoleta’s SOCE and his Statement of Assets, Liabilities, and Net Worth.