Clarification on whether the term "legal incapacity" under Section 4.4 of DILG-NYC Joint Memorandum Circular No. 01, Series of 2024 includes cases where a vacancy is caused by an elected Sangguniang Kabataan (SK) official's failure to file a SOCE.

Under Section 107 of Republic Act No. 7166, in relation to Section 109 of the Omnibus Election Code, all candidates are mandated to file a true and itemized Statement of Contributions and Expenditures within the period prescribed by the Commission on Elections (COMELEC). Failure to comply with this requirement is punishable and, more importantly, results in the prohibition of the winning candidate from assuming office until compliance therewith. The Supreme Court has consistently held that while the non-filing of a Statement of Contributions and Expenditures (SOCE) does not invalidate the election or proclamation of a candidate, it bars the candidate from entering upon the duties of office, in accordance with Section 14 of Republic Act No. 7166. In PDP-Laban v. Commission on Elections (G.R. No. 225152, October 13, 2021), the Court reaffirmed that failure to file the SOCE within the prescribed thirty (30)-day period results in the imposition of an administrative fine and a prohibition from assuming office, but does not automatically void the election of the candidate. Rather, it creates a legal situation where the winning candidate is prevented from serving until compliance with the SOCE requirement, particularly in the case of first-time offenders. Accordingly, an elected SK official who fails to file their SOCE is legally incapacitated, as they are legally restrained from discharging the duties and functions of the position despite having been proclaimed. Such legal incapacity results in a temporary vacancy, which falls squarely within the contemplation of Section 4.4 of the DILG— NYC JMC No. 01, Series of 2024, and may thus be addressed through the designation process therein provided, in accordance with DILG Memorandum Circular No. 2019-21. This Opinion is issued based solely on the facts and representations provided and is without prejudice to any contrary interpretation that may be rendered by the courts or other competent authorities. We trust that the foregoing sufficiently addresses your query. Very truly yours, BY AUTHORITY OF THE SECRETARY: FEA ATTY. ROMEO P. BENITEZ Undersecretary for External, Legal and Legislative Affairs OUSELLA/RPB/LLLS-LRALLD/mev Page 2 of 2