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Tolentino v. Secretary of Finance

Tolentino v. Secretary of Finance

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Published by Ronie Golpe

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Published by: Ronie Golpe on Jun 29, 2012
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Republic of the Philippines
SUPREME COURT
 ManilaEN BANC
G.R. No. 115455 October 30, 1995ARTURO M. TOLENTINO,
petitioner,vs.
THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL REVENUE,
respondents.
G.R. No. 115525 October 30, 1995JUAN T. DAVID,
petitioner,vs.
TEOFISTO T. GUINGONA, JR., as Executive Secretary; ROBERTO DE OCAMPO, as Secretary of Finance;LIWAYWAY VINZONS-CHATO, as Commissioner of Internal Revenue; and their AUTHORIZED AGENTSOR REPRESENTATIVES,
respondents.
G.R. No. 115543 October 30, 1995RAUL S. ROCO and the INTEGRATED BAR OF THE PHILIPPINES,
petitioners,vs.
THE SECRETARY OF THE DEPARTMENT OF FINANCE; THE COMMISSIONERS OF THE BUREAU OFINTERNAL REVENUE AND BUREAU OF CUSTOMS,
respondents.
G.R. No. 115544 October 30, 1995PHILIPPINE PRESS INSTITUTE, INC.; EGP PUBLISHING CO., INC.; KAMAHALAN PUBLISHINGCORPORATION; PHILIPPINE JOURNALISTS, INC.; JOSE L. PAVIA; and OFELIA L. DIMALANTA,
petitioners,vs.
HON. LIWAYWAY V. CHATO, in her capacity as Commissioner of Internal Revenue; HON. TEOFISTO T.GUINGONA, JR., in his capacity as Executive Secretary; and HON. ROBERTO B. DE OCAMPO, in hiscapacity as Secretary of Finance,
respondents.
G.R. No. 115754 October 30, 1995CHAMBER OF REAL ESTATE AND BUILDERS ASSOCIATIONS, INC., (CREBA),
petitioner,vs.
THE COMMISSIONER OF INTERNAL REVENUE,
respondent.
G.R. No. 115781 October 30, 1995
 
KILOSBAYAN, INC., JOVITO R. SALONGA, CIRILO A. RIGOS, ERME CAMBA, EMILIO C. CAPULONG, JR.,JOSE T. APOLO, EPHRAIM TENDERO, FERNANDO SANTIAGO, JOSE ABCEDE, CHRISTINE TAN, FELIPE L.GOZON, RAFAEL G. FERNANDO, RAOUL V. VICTORINO, JOSE CUNANAN, QUINTIN S. DOROMAL,MOVEMENT OF ATTORNEYS FOR BROTHERHOOD, INTEGRITY AND NATIONALISM, INC. ("MABINI"),FREEDOM FROM DEBT COALITION, INC., and PHILIPPINE BIBLE SOCIETY, INC. and WIGBERTO TAÑADA,
petitioners,vs.
THE EXECUTIVE SECRETARY, THE SECRETARY OF FINANCE, THE COMMISSIONER OF INTERNALREVENUE and THE COMMISSIONER OF CUSTOMS,
respondents.
G.R. No. 115852 October 30, 1995PHILIPPINE AIRLINES, INC.,
petitioner,vs.
THE SECRETARY OF FINANCE and COMMISSIONER OF INTERNAL REVENUE,
respondents.
G.R. No. 115873 October 30, 1995COOPERATIVE UNION OF THE PHILIPPINES,
petitioner,vs.
HON. LIWAYWAY V. CHATO, in her capacity as the Commissioner of Internal Revenue, HON. TEOFISTOT. GUINGONA, JR., in his capacity as Executive Secretary, and HON. ROBERTO B. DE OCAMPO, in hiscapacity as Secretary of Finance,
respondents.
G.R. No. 115931 October 30, 1995PHILIPPINE EDUCATIONAL PUBLISHERS ASSOCIATION, INC. and ASSOCIATION OF PHILIPPINE BOOKSELLERS,
petitioners,vs.
HON. ROBERTO B. DE OCAMPO, as the Secretary of Finance; HON. LIWAYWAY V. CHATO, as theCommissioner of Internal Revenue; and HON. GUILLERMO PARAYNO, JR., in his capacity as theCommissioner of Customs,
respondents.R E S O L U T I O N
MENDOZA,
 J.:
 These are motions seeking reconsideration of our decision dismissing the petitions filed in these casesfor the declaration of unconstitutionality of R.A. No. 7716, otherwise known as the Expanded Value-Added Tax Law. The motions, of which there are 10 in all, have been filed by the several petitioners inthese cases, with the exception of the Philippine Educational Publishers Association, Inc. and theAssociation of Philippine Booksellers, petitioners in G.R. No. 115931.
 
The Solicitor General, representing the respondents, filed a consolidated comment, to which thePhilippine Airlines, Inc., petitioner in G.R. No. 115852, and the Philippine Press Institute, Inc., petitionerin G.R. No. 115544, and Juan T. David, petitioner in G.R. No. 115525, each filed a reply. In turn theSolicitor General filed on June 1, 1995 a rejoinder to the PPI's reply.On June 27, 1995 the matter was submitted for resolution.I.
Power of the Senate to propose amendments to revenue bills
. Some of the petitioners (Tolentino,Kilosbayan, Inc., Philippine Airlines (PAL), Roco, and Chamber of Real Estate and Builders Association(CREBA)) reiterate previous claims made by them that R.A. No. 7716 did not "originate exclusively" inthe House of Representatives as required by Art. VI, §24 of the Constitution. Although they admit that H.No. 11197 was filed in the House of Representatives where it passed three readings and that afterwardit was sent to the Senate where after first reading it was referred to the Senate Ways and MeansCommittee, they complain that the Senate did not pass it on second and third readings. Instead whatthe Senate did was to pass its own version (S. No. 1630) which it approved on May 24, 1994. PetitionerTolentino adds that what the Senate committee should have done was to amend H. No. 11197 bystriking out the text of the bill and substituting it with the text of S. No. 1630. That way, it is said, "thebill remains a House bill and the Senate version just becomes the text (
only the text 
) of the House bill."The contention has no merit.The enactment of S. No. 1630 is not the only instance in which the Senate proposed an amendment to aHouse revenue bill by enacting its own version of a revenue bill. On at least two occasions during the
Eighth Congress
, the Senate passed its own version of revenue bills, which, in consolidation with Housebills earlier passed, became the enrolled bills. These were:R.A. No. 7369 (AN ACT TO AMEND THE OMNIBUS INVESTMENTS CODE OF 1987 BY EXTENDING FROMFIVE (5) YEARS TO TEN YEARS THE PERIOD FOR TAX AND DUTY EXEMPTION AND TAX CREDIT ON CAPITALEQUIPMENT) which was approved by the President on April 10, 1992. This Act is actually a consolidationof H. No. 34254, which was approved by the House on January 29, 1992, and S. No. 1920, which wasapproved by the Senate on February 3, 1992.R.A. No. 7549 (AN ACT GRANTING TAX EXEMPTIONS TO WHOEVER SHALL GIVE REWARD TO ANYFILIPINO ATHLETE WINNING A MEDAL IN OLYMPIC GAMES) which was approved by the President onMay 22, 1992. This Act is a consolidation of H. No. 22232, which was approved by the House of Representatives on August 2, 1989, and S. No. 807, which was approved by the Senate on October 21,1991.On the other hand, the
Ninth Congress
passed revenue laws which were also the result of theconsolidation of House and Senate bills. These are the following, with indications of the dates on whichthe laws were approved by the President and dates the separate bills of the two chambers of Congresswere respectively passed:1. R.A. NO. 7642

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