In a statement, the NPAs Palermo Ortañez Command described the fees as "taxation for politicians" to enable them to campaign in "guerrilla zones."
Those who paid the fees, it said, were able to campaign unhampered in these communities and "areas covered by the revolutionary movement."
The command, however, said it never promised to deliver votes to those who paid the fees.
"Its a known fact that a big number of politicians (paid fees) to the NPA. Pampanga is not an (isolated case)," it added.
The NPA command did not say how much it charged politicians. Police sources, however, claimed the rebels charged from P5,000 to P200,000 per candidate, depending on the elective post they were seeking.
The NPA also denied reports that three of its guerrillas who were killed in a clash with the police in San Luis town last April 27 were guns-for-hire.
Rep. Juan Pablo Bondoc earlier alleged that San Luis mayoral bet Jovito Bondoc hired the rebels to assassinate his rival, Mayor Jay Sagum.
The solon said the clash pre-empted the assassination attempt.