THE Commission on Elections (Comelec) is expected to decide this week if Sen. Rodante Marcoleta violated the campaign finance rules for not including campaign donations in his 2025 statement of contributions and expenditures (SOCE). The commission en banc's ruling is also expected to settle the legal issue arising from a similar case against Marcoleta earlier referred to the Comelec legal department by the Office of the Ombudsman. The poll body's Political Finance and Affairs Department has submitted the results of its fact-finding investigation and recommendations on the case. Comelec Chairman George Erwin Garcia said on Monday Marcoleta's case was deliberated by the commission en banc during its regular session last week. "Our discussion there in the en banc was quite heated. This Wednesday, expect that the commission will come out with a decision," Garcia said. Marcoleta declared P51.9 million in his statement of assets, liabilities and net worth (SALN), but his SOCE indicated that he spent P112. million during last year’s midterm elections. Marcoleta declared having received no campaign contributions, but spent P112.8 million, an amount which far exceeded his P51.9 million declared assets. He admitted having received a campaign donation but did not disclose it in his SOCE because his donors requested anonymity. Garcia said the senator admitted having received the undeclared donation after the filing of certificate of candidacy (COC) in October 2024, when he was not yet legally considered a candidate. Marcoleta cited the Peñera Doctrine, which refers to the Supreme Court resolution in the case of Peñera versus Comelec. In 2010, the court reversed the Comelec decision disqualifying Sta. Monica, Surigao del Norte Mayor Rosalinda Peñera as candidate in the 2007 elections for violation of Section 80 of the Omnibus Election Code which bans premature campaigning. Section 80 of the code states that “it shall be unlawful for any person, whether or not a voter or candidate ... to engage in an election campaign or partisan political activity, except during the campaign period.” Under Section 99, candidates must declare all their expenses during the campaign period, and submit their SOCE within 30 days after election day. The legal basis for requiring candidates and political parties to submit “full, true and itemized” SOCEs is Section 14 of Republic Act 7166, or the Synchronized National and Local Elections Law. The election code and RA 7166 set specific limits the campaign expenses of candidates and political parties to avoid undue influence by wealthy individuals, corporations, or special interest groups. Under Section 14 or RA 7166, failure to file the SOCE within the prescribed period is punishable by permanent disqualification to hold public office and fines. Deliberate falsification or misrepresentation of the SOCE is a criminal offense punishable by imprisonment and/or fines. Comelec spokesman John Rex Laudiangco earlier said that Section 39 of RA 7166 effectively repealed the penal provision under Section 107 of the OEC, in effect decriminalizing the nonfiling or inaccurate filing of SOCE as an election offense. Laudiangco also pointed out that SOCE is a sworn document, and any material misrepresentation may be charged with perjury as provided under the Revised Penal Code. Under Article 183 of the penal code, perjury is punishable by six years to eight years in prison. If the offender is a government officer or employee, the penalty is imprisonment of from 10 to 12 years. A fine of up to P1 million and perpetual disqualification from holding appointive or elective position in government may also be imposed.