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deter$inable J to which the delegate $ust con#or$ in theper#or$ance o# his #unctions% A su##icient standard is one whichde#ines legislatie policy, $ar's its li$its, $aps out its boundariesand speci#ies the public agency to apply it% @t indicates thecircu$stances under which the legislatie co$$and is to bee##ected% &oth tests are intended to preent a total trans#erenceo# legislatie authority to the delegate, who is not allowed to stepinto the shoes o# the legislature and eercise a power essentially

legislatie%A distinction has right#ully been $ade between delegation o#power to $a'e the laws which necessarily inoles a discretion asto what it shall be, which constitutionally $ay not be done, anddelegation o# authority or discretion as to its eecution to beeercised under and in pursuance o# the law, to which no alidob+ection can be $ade%"he case be#ore the *ourt is not a delegation o# legislatie power%@t is si$ply a delegation o# ascertain$ent o# #acts upon whichen#orce$ent and ad$inistration o# the increase rate under thelaw is contingent% "he legislature has $ade the operation o# the)26 rate e##ectie (anuary ), 2001, contingent upon a speci#ied

#act or condition% @t leaes the entire operation or nonoperationo# the )26 rate upon #actual $atters outside o# the control o# theeecutie% /o discretion would be eercised by the President%Gighlighting the absence o# discretion is the #act that the wordshall is used in the co$$on proiso% "he use o# the word shallconnote a $andatory order% @ts use in a statute denotes ani$peratie obligation and is inconsistent with the idea o#discretion% Bhere the law is clear and una$biguous, it $ust beta'en to $ean eactly what it says, and courts hae no choicebut to see to it that the $andate is obeyed%"here is no undue delegation o# legislatie power but only o# the

discretion as to the eecution o# a law% "his is constitutionallyper$issible% *ongress does not abdicate its #unctions or undulydelegate power when it describes what +ob $ust be done, who$ust do it, and what is the scope o# his authority< in our co$pleecono$y that is #re-uently the only way in which the legislatieprocess can go #orward%

"he epenses o# goern$ent, haing #or their

ob+ect the interest o# all, should be borne byeeryone, and the $ore $an en+oys the adantageso# society, the $ore he ought to hold hi$sel#honored in contributing to those epenses% Anne Robert (ac-ues"urgot 7)2)?)8 .rench states$an andecono$ist

A&AKA:A FRO PAR"L H@" !% DRM@"A

epte$ber ), 2005AF"R@AMAR"@/D, (

NNN"GD !A" RD.ORM HAB 7RA 9338 @ D/"@RDHL*O/"@"F"@O/AH

/A"FRD O. !A"

"he !A" is a ta on spending or consu$ption% @t is leied on thesale, barter, echange or lease o# goods or properties andserices% &eing an indirect ta on ependiture, the seller o# goodsor serices $ay pass on the a$ount o# ta paid to the buyer, withthe seller acting $erely as a ta collector% "he burden o# !A" isintended to #all on the i$$ediate buyers and ulti$ately, the endconsu$ers%

G@"OR@*AH PDRPD*"@!D

@n the Philippines, the alueadded syste$ o# sales taation has

long been in eistence, albeit in a di##erent $ode% Prior to )9?,the syste$ was a singlestage ta co$puted under the costdeduction $ethod and was payable only by the original sellers%"he singlestage syste$ was subse-uently $odi#ied, and a$iture o# the cost deduction $ethod and ta credit $ethodwas used to deter$ine the alueadded ta payable% Fnder theta credit $ethod, an entity can credit against or subtract #ro$the !A" charged on its sales or outputs the !A" paid on itspurchases, inputs and i$ports%

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@t was only in )9?, when President *oraon *% A-uino issuedDecutie Order /o% 23, that the !A" syste$ was rationalied byi$posing a $ultistage ta rate o# 06 or )06 on all sales usingthe ta credit $ethod%

D%O% /o% 23 was #ollowed by R%A% /o% )1 or the Dpanded !A"Haw, R%A% /o% ?24) or the @$proed !A" Haw, R%A% /o% ?424 or the

"a Re#or$ Act o# )99, and #inally, the presently beleagueredR%A% /o% 933, also re#erred to by respondents as the !A" Re#or$Act%

D/ROHHD: &@HH :O*"R@/D

Fnder the enrolled bill doctrine, the signing o# a bill by thepea'er o# the Gouse and the enate President and thecerti#ication o# the ecretaries o# both Gouses o# *ongress that itwas passed are conclusie o# its due enact$ent%

*OFR" D/DRAHHL :D/@D: "GD POBDR "O @/QF@RD @/"O

*O/RD.A@HFRD "O *OMPHL B@"G @" OB/ RFHD

"he cases, both here and abroad, in arying #or$s o# epression,all deny to the courts the power to in-uire into allegations that, inenacting a law, a Gouse o# *ongress #ailed to co$ply with its ownrules, in the absence o# showing that there was a iolation o# aconstitutional proision or the rights o# priate indiiduals% @nOs$ea % Pendatun, it was held At any rate, courts haedeclared that Cthe rules adopted by deliberatie bodies aresub+ect to reocation, $odi#ication or waier at the pleasure o#the body adopting the$%C And it has been said that

Parlia$entary rules are $erely procedural, and with theirobserance, the courts hae no concern% "hey $ay be waied ordisregarded by the legislatie body%

"he #oregoing declaration is eactly in point with the presentcases, where petitioners allege irregularities co$$itted by thecon#erence co$$ittee in introducing changes or deletingproisions in the Gouse and enate bills% One o# the $ost basicand inherent power o# the legislature is the power to #or$ulate

rules #or its proceedings and the discipline o# its $e$bers%*ongress is the best +udge o# how it should conduct its ownbusiness epeditiously and in the $ost orderly $anner% @t is alsothe sole concern o# *ongress to instill discipline a$ong the$e$bers o# its con#erence co$$ittee i# it beliees that said$e$bers iolated any o# its rules o# proceedings% Den theepanded +urisdiction o# the upre$e *ourt cannot apply to-uestions regarding only the internal operation o# *ongress%

&@*AMDRAH *O/.DRD/*D *OMM@""DD 7&**8

All the changes or $odi#ications $ade by the &ica$eral*on#erence *o$$ittee were ger$ane to sub+ects o# theproisions re#erred to it #or reconciliation% uch being the case,the *ourt does not see any grae abuse o# discretion a$ountingto lac' or ecess o# +urisdiction co$$itted by the &ica$eral*on#erence *o$$ittee% "he *ourt recognied the longstandinglegislatie practice o# giing said con#erence co$$ittee a$plelatitude #or co$pro$ising di##erences between the enate andthe Gouse% "hus, in the "olentino case, it was held that

% % % it is within the power o# a con#erence co$$ittee to include inits report an entirely new proision that is not #ound either in theGouse bill or in the enate bill% @# the co$$ittee can propose ana$end$ent consisting o# one or two proisions, there is noreason why it cannot propose seeral proisions, collectielyconsidered as an a$end$ent in the nature o# a substitute, solong as such a$end$ent is ger$ane to the sub+ect o# the billsbe#ore the co$$ittee% A#ter all, its report was not #inal butneeded the approal o# both houses o# *ongress to beco$e alidas an act o# the legislatie depart$ent% "he charge that in this

case the *on#erence *o$$ittee acted as a third legislatiecha$ber is thus without any basis%

/O AMD/:DMD/" RFHD/O" !@OHA"D: &L &**

Article !@, ec% 21 728 o# the *onstitution, states/o bill passed by either Gouse shall beco$e a law unless it has

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passed three readings on separate days, and printed copiesthereo# in its #inal #or$ hae been distributed to its Me$bersthree days be#ore its passage, ecept when the President certi#iesto the necessity o# its i$$ediate enact$ent to $eet a publiccala$ity or e$ergency% Fpon the last reading o# a bill, noa$end$ent thereto shall be allowed, and the ote thereon shallbe ta'en i$$ediately therea#ter, and the yeas and nays enteredin the (ournal%

"here is no reason #or re-uiring that the *o$$itteeCs Report inthese cases $ust hae undergone three readings in each o# thetwo houses% @# that be the case, there would be no end tonegotiation since each house $ay see' $odi#ication o# theco$pro$ise bill% % % %

DS"D/" O. /O AMD/:MD/" RFHD

"he /o A$end$ent Rule$ust be construed as re#erring onlyto bills introduced #or the #irst ti$e in either house o# *ongress,not to the con#erence co$$ittee report%

&@HH BG@*G MF" DS*HF@!DHL OR@@/A"D @/ "GD GOFD

All appropriation, reenue or tari## bills, bills authoriing increaseo# the public debt, bills o# local application, and priate bills shalloriginate eclusiely in the Gouse o# Representaties but theenate $ay propose or concur with a$end$ents%

@n the present cases, petitioners ad$it that it was indeed Gouse&ill /os% 3555 and 305 that initiated the $oe #or a$ending

proisions o# the /@R* dealing $ainly with the alueadded ta%Fpon trans$ittal o# said Gouse bills to the enate, the enateca$e out with enate &ill /o% )950 proposing a$end$ents notonly to /@R* proisions on the alueadded ta but alsoa$end$ents to /@R* proisions on other 'inds o# taes% @s theintroduction by the enate o# proisions not dealing directly withthe alueadded ta, which is the only 'ind o# ta being a$endedin the Gouse bills, still within the puriew o# the constitutionalproision authoriing the enate to propose or concur with

a$end$ents to a reenue bill that originated #ro$ the GouseE

LD% @n the "olentino case

% % % "o begin with, it is not the law but the reenue bill which is re-uired by the *onstitution to originate eclusiely inthe Gouse o# Representaties% @t is i$portant to e$phasie this,because a bill originating in the Gouse $ay undergo suchetensie changes in the enate that the result $ay be a

rewriting o# the whole% % % % At this point, what is i$portant to noteis that, as a result o# the enate action, a distinct bill $ay be

produced% "o insist that a reenue statute and not only the billwhich initiated the legislatie process cul$inating in the

enact$ent o# the law $ust substantially be the sa$e as theGouse bill would be to deny the enateCs power not only toconcur with a$end$ents but also to propose a$end$ents% @twould be to iolate the coe-uality o# legislatie power o# the twohouses o# *ongress and in #act $a'e the Gouse superior to the

enate%

@ndeed, what the *onstitution si$ply $eans is that the initiatie#or #iling reenue, tari## or ta bills, bills authoriing an increase o#the public debt, priate bills and bills o# local application $ustco$e #ro$ the Gouse o# Representaties on the theory that,elected as they are #ro$ the districts, the $e$bers o# the Gousecan be epected to be $ore sensitie to the local needs andproble$s% On the other hand, the senators, who are elected atlarge, are epected to approach the sa$e proble$s #ro$ thenational perspectie% &oth iews are thereby $ade to bear on theenact$ent o# such laws%

/O/:DHDA"@O/ O. HD@HA"@!D POBDR

"he principle o# separation o# powers ordains that each o# thethree great branches o# goern$ent has eclusie cogniance o#and is supre$e in $atters #alling within its own constitutionallyallocated sphere% A logical corollary to the doctrine o# separationo# powers is the principle o# nondelegation o# powers, asepressed in the Hatin $ai$ potestas delegata non delegaripotest which $eans what has been delegated, cannot bedelegated% "his doctrine is based on the ethical principle that

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such as delegated power constitutes not only a right but a duty tobe per#or$ed by the delegate through the instru$entality o# hisown +udg$ent and not through the interening $ind o# another%

"he powers which *ongress is prohibited #ro$ delegating arethose which are strictly, or inherently and eclusiely, legislatie%Purely legislatie power, which can neer be delegated, has been

described as the authority to $a'e a co$plete law co$plete as

to the ti$e when it shall ta'e e##ect and as to who$ it shall beapplicable and to deter$ine the epediency o# its enact$ent%"hus, the rule is that in order that a court $ay be +usti#ied inholding a statute unconstitutional as a delegation o# legislatiepower, it $ust appear that the power inoled is purely legislatie

in nature that is, one appertaining eclusiely to the legislatiedepart$ent% @t is the nature o# the power, and not the liability o#its use or the $anner o# its eercise, which deter$ines thealidity o# its delegation%

DS*DP"@O/

7)8 :elegation o# tari## powers to the President under ection 2?728 o# Article !@ o# the *onstitution in ection) o# the Act, stating that there was a nationale$ergency, was a su##icient de#inition o# a standard to $a'e thestatute alid% *oncurrence% /one%Discussion."he Decutie Orders and regulations issued by theecretary o# @nterior were oid because the delegation o# powerto the President under ection97c8 was without constitutionalauthority%