Philippines: Elected officials in 2013 should file expense report first, ABS CBN (2012).
This article discusses COMELEC resolution which prohibits anyone elected in the 2013 mid-term elections to assume office until their statement of election contributions and expenditures (SECE) is filed.
The link address is: http://www.abs-cbnnews.com/nation/06/26/12/elected-officials-2013-should-file-expense-report-first