Article VISections 25-32

SECTION 25.1

The Congress may not increase the appropriations recommended by

the President for the appropriation of the Government

as specified in the budget. The form, content, and manner of preparation of budget shall be

prescribed by law.

What is a BUDGET?

It is the financial year program of the national

government for a designated calendar

year.

Submission of proposed budget by the President,

pursuant to Art. VII Sec. 22, is intended as a guide for

the budget to follow.

Increase of appropriation

recommended by the President

1. For the executive department-Congress may not increase the appropriation.

2. For legislative; judicial departments and congressional

bodies- Neither can Congress increase its outlay. Judiciary’s

may not be reduced.

SECTION 25.2

No provision or enactment shall be embraced in the general appropriations bill unless it relates specifically to some

particular appropriation therein. Any such provision or enactment shall be

limited in its operation to the appropriation to which it relates.

A Rider is a provision or enactment inserted in the general

appropriations bill which does not relate to some particular

appropriations therein.

SECTION 25.3

The procedure in approving appropriations for the Congress shall

strictly follow the procedure for approving appropriations for other

departments and agencies.

This provides a safeguard against the abuse or misuse by Congress

of its power to appropriate.

SECTION 25.4

A special appropriations bill shall specify the purpose for which it is intended, and shall be supported

by funds actually available as certified by the National Treasurer, or to be raised by a corresponding

revenue proposal therein.

Requirements with respect to special appropriations bill

The Constitution requires that:

1. It should specify the purpose for which it is intended.

2. It should be supported by funds actually available as

certified to by the National Treasurer.

Requirement to insure a balanced budget:

The Constitution requires that thelevel of expenditures must bewithin the level of the revenues.

SECTION 25.5

No law shall be passed authorizing any transfer of

appropriations; however, the President, the President of the

Senate, the Speaker of the House of Representatives, the Chief

Justice of the Supreme Court, and the Heads of the Constitutional

Commisions may…

SECTION 25.6

Discretionary funds appropriated for particular officials shall be disbursed

only for public purposes to be supported by appropriate vouchers

and subject to such guidelines as may be prescribed by law.

When is the appropriation for discretionary funds is allowed?

When it is not possible to determine beforehand when the expenditures have to be

made, exact amounts needed, and the specific use

thereof.

Conditions for discretionary funds:1. The disbursement must be only for public purposes;

2. It must be supported by appropriate vouchers; and

3. It must be subject to such guidelines as may be prescribed by law.

SECTION 25.7

If, by the end of any fiscal year, the Congress shall have failed to pass the

general appropriations bill for the ensuing fiscal year, the general appropriations law

for the preceeding fiscal year shall be deemed reenacted and shall remain in

force and effect until the general appropriations bill is passed by the

Congress.

Fiscal Year-is the period beginning with the

31st day of January and ending with the 31st day of December of each

calendar year.

SECTION 26.1

Every bill passed by the Congress shall embrace only one subject which shall be expressed in the title thereof.

Purposes of constitutional requirement:

1. To prevent hodge-podge orlog-rolling legislation.

2. To prevent surprise or fraud upon the legislature.

3. To inform the people, through such publications.

What is hodge-podge or log-rolling legislation?

Refers to any legislation that have several subjects on unrelated matters combined together.

The constitutional provision prohibits the passage of two classes of bills:

1. A bill containing riders (Section 25.2)

2. A bill which embodies different subjects.

Exceptions to the requirement:

1. Local ordinances as they do not partake of the nature of laws.

2. Proper codifications and revisions of statutes.

SECTION 26.2

No bill passed by either House shall become a law unless it has passed

three readings on separate days, and printed copies thereof in its final form have been distributed to its members three days before its passage, except

when the President certifies to the necessity of its immediate

enactment…

Purpose of three readings of bill:

1. To prevent hasty and improvident legislation and

the railroading of bills.

2. To compel the careful examination of proposed law.

Purpose of yeas and nays in the journal:

1. To fix upon each member the responsibility for his

action in legislation.

2. To furnish conclusive evidence whether the bill has been passed by the requisite majority or not.

Steps in the passage of a bill

First Reading- scheduling; inclusions of other authors.

Referral to appropriate committee-Conducts hearing and consultation; forwarded to Committee on Rules.

Second Reading- Read with its amendments.

Debates- Amendments of any members of

Congress; pass or kill the bill.

Printing and distribution-Printed in

final form and distributed 3 days before its passage.

Third Reading- Nominal voting; a member may abstain; yeas and nays entered in the journal.

Referral to the other House-

The same procedure takes place; signed by

the Senate President and

Speaker of House of Rep.

Submission to joint

bicameral committee-

Reconcilation of conflicting

provisions from both

Houses.

Submission to the President-Either signs it

into law or vetoes it with a duration of

30 days.

SECTION 27.1

Every bill passed by the Congress shall, before it becomes a law, be presented

to the President. If he approves the same, he shall sign it; otherwise he shall

veto it and return the same with his objections to the House where it originated, which shall enter the

objections at large in its Journal and proceed to reconsider it…

Definition of terms:

BILL is a draft of a law submitted to the consideration of a legislative body for its adoption.

Statute is the written will of legislature as an organized body expressed according to the form necessary to constitute it into law; act.

How are statutes identified:

1. Serial numbers (Republic Act No. 386)

2. Special titles (Civil Code of the Philippines)

3. Enactments by the Batasang Pambansa (Batasang Pambansa Blg. 25)

Formal Parts of a law

When will a bill may become a law?

1. When the President approves the bill by signing it.

2. When he vetoes the bill and returns the same with his objections to the House where

it originated, and the same is repassed over his veto by a vote of two-thirds.

3. If the President does not communicate within 30 days.

SECTION 27.2

The President shall have the power to veto any particular item or items

in an appropriation, revenue, or tariff bill, but the veto shall not

affect the item or items to which he does not object.

VETO- is the Latin term for “I forbid” or

“I deny.”

1. To enable the executive department to protect its integrity as an equal branch of the government.

2. To provide a check on hasty, corrupt, or ill-considered legislation.

POCKET VETO is not allowed.the disapproval of a bill by inaction of the President.

PARTIAL VETO is allowed.Provided in Section 27.2 whichgrants the President to vetoparticular items provided thatother items he approves shallnot be affected.

RESOLUTION- has been identified as a formal expression of opinion,

will, or intent by an official body or assembled group.

Use of resolutions:

1. The rules of procedure of a lawmaking body, orders imposing some penalty upon any of its members would be embodied in the resolution.

3. Under Section 28.2, the power to tarrif rates of the President may be

withdrawn by resolution.

2. For expressing condolences or in declaring its opinion on important national questions.

Kinds of resolutions:1. SIMPLE- if passed by either House for its exclusive use or purpose;

2. CONCURRENT- if passed independently in one House and ratified by the other in

the same manner as a bill;

3. JOINT- if approved by both Houses meeting in joint session but voting

separately.

SECTION 28.1

The rule of taxation shall be uniformand equitable. The Congress shallevolve a progressive system oftaxation.

Uniformity in taxation- means that

all taxable articles or properties of the same class shall be taxed at the same rate.

Equity in taxation- requires that

such apportionment be more or less just in light of the taxpayer’s ability to shoulder the tax burden.

Progressive taxation-the tax increases as the

amount of income increases.

SECTION 28.2

The Congress may, by law, authorize the President to fix within specified

limits, and subject to such limitations and restrictions as it may impose,

tariff rates, import and export quotas, tonnage and wharfage dues, and

other duties or imposts within the framework of the…

SECTION 28.3

Charitable institutions, churches and parsonages or convents appurtenant

thereto, mosques, nonprofit cemeteries, and all lands, buildings

and improvements, actually, directly, and exclusively used for religious,

charitable, or educational purposes shall be exempt from taxation.

Tax exemptions:

1. All revenues and assets of non-stock, non-profit educational institutions used actually, directly, and exclusively for educational purposes.

3. Grants and donations used actually, directly, and exclusively for educational

purposes.

2. Proprietary educational institutions including those cooperatively owned.

SECTION 28.4

No law granting any tax exemptionshall be passed without theconcurrence of a majority of all themembers of the Congress.

SECTION 29.1

No money shall be paid out of theTreasury except in pursuance of anappropriation made by law.

The power of appropriation acts as a legislative check upon the

disbursing power of the President, or the heads of departments and

other executive officials.

APPROPRIATION is nothing more than the authorization by law that

money may be paid out of the public treasury.

SECTION 29.2

No public money or property shall be appropriated, applied, paid, or

employed, directly or indirectly, for the use, benefit, or support of any

sect, church, denomination, sectarian institution, or system of religion, or any priest or preacher, minister, or

other religious teacher...

Prohibition is not violated when:

1. Payment given as compensation- given to priest who is assigned to the armed forces.

2. Religious use incidental- the use of public streets for religious procession, masses at the Rizal Park and benefits from SSS to the priest.

3. Use, public in nature- for postage stamps and the purpose is to advertise

the Philippines and not to favor any particular church.

4. Payment based on contract- rents are paid for a portion of a church or other building that is being leased by the government.

5. Consideration received- Exchange of donations from the church to the government.

SECTION 29.3

All money collected on any tax levied for a special purpose shall be treated

as a special fund and paid out for such purpose only. If the purpose for which a special fund was created has

been fulfilled or abandoned, the balance, if any, shall be transferred

to the general funds of the government.

SECTION 30

No law shall be passed increasing the appellate jurisdiction of the Supreme

Court as provided in this Constitution without its advice and

concurrence.

The Supreme Court accords or gives weight to cases that should be elevated for further reviews by the factual findings of the lower court.

SECTION 31

No law granting a title of royalty or nobility shall be enacted.

Prohibition against granting title of royalty or nobility:

1. It is consistent with the declaration that the Philippines is a democratic and republican State.

2. It prevents the creation of priveleged class which may transmit their classification by

inheritance to their children.

3. Validly create titles of royalty or nobility and confer them to the visiting

dignitaries of the Congress.

SECTION 32

The Congress shall, as early as possible, provide for a system of

initiative and referandum, and the exceptions therefrom, whereby the

people can directly propose and enact laws or approve or reject any

act or law or part thereof passed by the Congress or local legislative

body after the registration…

Initiative- It is the reserved power of

the people to directly propose and enact laws.

Referandum- It is the process by

which any act or law or any part thereof passed by Congress or by a

local legislative body is submitted to the people for their approval or

disapproval.

The registration of a petition therefor signed

by at least 10% of the total number of registered

voters with every legislative district being

represented by at least 3% of the registered voters in

said district.

END