1987 Constitution of the Republic of the Philippines
Article V – Suffrage
Section 1. Suffrage may be exercised by all citizens of the Philippines not otherwise disqualified by law, who are at least eighteen years of age, and who shall have resided in the Philippines for at least one year, and in the place wherein they propose to vote, for at least six months immediately preceding the election. No literacy, property, or other substantive requirement shall be imposed on exercise of suffrage.
Section 2. The Congress shall provide a system for securing the secrecy and sanctity of the ballot as well as a system for absentee voting by qualified Filipinos abroad.
The Congress shall also design a procedure for the disabled and illiterates to vote without the assistance of other persons. Until then, they shall be allowed to vote under existing laws and such rules as the Commission on Elections may promulgate to protect the secrecy of the ballot.
Revenue Memorandum Circular No. 103 – 2026
Revenue Memorandum Circular No. 102-2026
Revenue Memorandum Circular No. 100-2026
Revenue Memorandum Circular No. 99-2026
Revenue Memorandum Circular No. 98 – 2026
9 Important Items on Ph Lease Contract Every Tenant Should Pay Attention
Revenue Memorandum Circular No. 97 – 2026
Live Webinar: How to analyze Financial Statements (Practical Guide for Managers and Entrepreneurs to make a better decisions)
Live Webinar: Financial Statements Preparation Reminders
Live Webinar: Basic Income Taxation and ITR Preparation for Corporation in Philippines 2026
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
Live Webinar on Ph Payroll Computations and Taxation
Back-to-Back Business Essentials Year-end Updates and Reminders 2026
Δ
Mobile : Smart: 0939-916-2952 Globe: 0908-812-9413
Email : info@taxacctgcenter.ph
© Tax and Accounting Center 2026. All Rights Reserved