Civil society groups have urged the Bureau of Internal Revenue to investigate Senator Rodante Marcoleta's campaign spending in the 2025 elections over potential tax violations. In a letter, they highlighted Marcoleta's admission of receiving undisclosed donations despite declaring zero contributions in his official filing.
Civil society groups Kontra Daya and Advocates for Public Interest Law have written to Revenue Commissioner Charlito Mendoza, requesting the Bureau of Internal Revenue to probe Senator Rodante Marcoleta for potential violations of the National Internal Revenue Code related to his 2025 election campaign donations. In a Net 25 interview, Marcoleta admitted receiving contributions for the May 12, 2025 senatorial race, yet his sworn Statement of Contributions and Expenditures filed with the Commission on Elections showed "zero" donations.
The groups noted that donations are typically subject to donor's tax unless exempted under strict conditions requiring full disclosure and election law compliance. "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," their letter stated. They further suggested that undeclared funds not used for legitimate campaign purposes could be treated as personal income, potentially violating income tax laws.
Marcoleta finished sixth in the 2025 elections with 15,140,342 votes. In November 2025, the Comelec issued a show-cause order over discrepancies in his SOCE, where he reported P139.9 million in spending but zero donations. In his counter-affidavit, Marcoleta claimed the contributions were received before his official candidacy. On February 19, 2026, the Comelec announced it would issue a resolution on the SOCE discrepancy.