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
Submission of proposed
budget by the President,
pursuant to Art. VII Sec. 22,
is intended as a guide for
the budget to follow.
1. For the executive department-
Congress may not increase the
2. For legislative; judicial
departments and congressional
bodies- Neither can Congress
increase its outlay. Judiciary’s
may not be reduced.
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
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.
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.
respect to special
The Constitution requires
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
Requirement to insure
a balanced budget:
The Constitution requires that the
level of expenditures must be
within the level of the revenues.
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
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
When it is not possible to
determine beforehand when
the expenditures have to be
made, exact amounts
needed, and the specific use
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.
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
is the period beginning with the
31st day of January and ending with
the 31st day of December of each
Every bill passed by the Congress
shall embrace only one subject
which shall be expressed in the title
Purposes of constitutional
1. To prevent hodge-podge or
2. To prevent surprise or
fraud upon the legislature.
3. To inform the people,
through such publications.
What is hodge-podge or
Refers to any legislation
that have several
subjects on unrelated
The constitutional provision
prohibits the passage of two classes
1. A bill containing riders (Section 25.2)
2. A bill which embodies different
Exceptions to the requirement:
1. Local ordinances as they do
not partake of the nature of laws.
2. Proper codifications and
revisions of statutes.
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
Purpose of three readings of
1. To prevent hasty and
improvident legislation and
the railroading of bills.
2. To compel the careful
examination of proposed
Purpose of yeas and nays in
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.
First Reading- scheduling; inclusions of other
Referral to appropriate committee-
Conducts hearing and consultation;
forwarded to Committee on Rules.
Second Reading- Read with its amendments.
of any members of
Congress; pass or kill
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
place; signed by
House of Rep.
Either signs it
into law or
vetoes it with
a duration of
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
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
3. Enactments by the Batasang
Pambansa (Batasang Pambansa
When will a bill may become a law?
1. When the President approves the bill by
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.
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
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 which
grants the President to veto
particular items provided that
other items he approves shall
not be affected.
RESOLUTION- has been identified
as a formal expression of opinion,
will, or intent by an official body or
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
The rule of taxation shall be uniform
and equitable. The Congress shall
evolve a progressive system of
Uniformity in taxation- means that
all taxable articles or properties of the
same class shall be taxed at the same
Equity in taxation- requires that
such apportionment be more or less
just in light of the taxpayer’s ability
to shoulder the tax burden.
the tax increases as the
amount of income increases.
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…
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.
1. All revenues and assets of non-stock, non-
profit educational institutions used actually,
directly, and exclusively for educational
3. Grants and donations used actually,
directly, and exclusively for educational
2. Proprietary educational institutions including
those cooperatively owned.
No law granting any tax exemption
shall be passed without the
concurrence of a majority of all the
members of the Congress.
No money shall be paid out of the
Treasury except in pursuance of an
appropriation 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
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
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.
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
No law shall be passed increasing the
appellate jurisdiction of the Supreme
Court as provided in this
Constitution without its advice and
The Supreme Court accords or gives
weight to cases that should be
elevated for further reviews by the
factual findings of the lower court.
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
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.
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
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
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