The Department of the Interior and Local Government (DILG) emphasized that no elected official can assume office without submitting a Statement of Contributions and Expenditures (SOCE) to the Commission on Elections (Comelec).

The DILG stated that it will not recognize any assumption of office or oath-taking by officials who have failed to file their SOCEs. This is in line with the DILG's responsibility to oversee local governments and enforce election-related laws and policies.

According to the DILG, the law prohibits elected officials from taking office until they have submitted their SOCE in full compliance with Comelec rules. Failure to comply with this requirement will result in no acknowledgment of assumption of office or oath-taking.

All regional and field offices have been directed to coordinate with Comelec for verification before allowing any assumption of office at the local level.

Under Republic Act No. 7166 and Comelec Resolution No. 10730, candidates and political parties in the May 2025 elections were required to file their SOCEs by June 11, 2025, with no extensions. This requirement applies to all candidates, whether they were elected or not.

The DILG emphasized that failure to file the SOCE may lead to administrative fines for both winning and losing candidates. Repeat violations could result in stiffer fines and perpetual disqualification from holding public office.

The SOCE requirement aims to promote transparency and accountability in elections and the use of campaign funds. It serves as a post-election compliance measure to uphold integrity in public office and enhance public trust in electoral processes.

The DILG reiterated that full compliance with the SOCE requirement is necessary before assuming public office. Local government units and transition teams are instructed to verify and fulfill all legal prerequisites, including the SOCE, before proceeding with turnover or assumption ceremonies.