INTRINSIC AIDS IN CONSTRUCTION & INTERPRETATION

It means internal or within. Parts of the statute: Title, preamble, body or context, etc. 1. TITLE/SUB-TITLE: is a valuable aid in determining legislative intent in case of ambiguity. (Santiago vs. COMELEC, No. 127325, March 19, 1997) 2. PREAMBLE: The intent of the law as culled from its preamble and from the situation, circumstances and conditions it sought to remedy, must be enforced. (Eugenio vs. Drilon,
No. 109404, Jan. 22, 1996; People vs. Echavez supra)

3. TEXT of the statute.

EXTRINSIC AIDS IN CONSTRUCTION & INTERPRETATION

These are aids from outside sources. If after availing all the intrinsic aids and still there remain some ambiguity in the statute, then extrinsic aids may be consulted. 1. Legislative History of the enactment: (Commissioner or Customs vs. ESSO Standard, No. L-28329, August 7, 1975)
Presidents message Explanatory note of the proponent Legislative debates Reports of Commissions Prior Laws from which statute is based Amendments Adopted statutes from foreign jurisdiction

2. Opinions and rulings of official of the government: (VERA vs. Cuevas, No. L-336393-94, May 31, 1979) 3. Contemporaneous construction by executive officers. contemporanea expositio est optima et fortissima in lege.
(PAFLU vs. BLR & NAFLU, No. L-43760, August 21, 1976)

4. Actual proceedings or legislative deliberations of the legislative body (Cecilio De Villa vs. CA, No. 87416, April 8, 1991; NPC vs. De Guzman, No. 106724, Feb. 9, 1994)

STRICT AND LIBERAL CONSTRUCTION & INTERPRETATION

STRICT CONSTRUCTION:
Nothing should be included within the scope that does not come clearly within the meaning of the language used. It is a close and conservative adherence to the literal or textual interpretation. No extension on account of implication or equitable consideration beyond the literal meaning of its terms. Its operation must be confined to cases coming clearly within the letter of the statutes as well as within its spirit or reason.

 LIBERAL CONSTRUCTION:
The meaning of the statute may be extended to matters which come within the spirit or reason of the law or within the evils which the law seeks to suppress or correct. Any matter reasonably within the meaning may be included within the scope unless the language necessarily excludes it. The word should receive a fair and reasonable interpretation, so as to ascertain legislative intent, spirit and purpose of the law. Ut res magis valeat quam periat .

Construction of Specific Philippine Statutes

Labor Code of the Philippines expressly provides that all doubts in the implementation and interpretation of the provisions of this code, including its implementing rules and regulations, shall be in favor of labor. (Art. 4 of PD 442 )
Maria Manahan vs. ECC and GSIS, No. L-44899, April 22, 1981; Salvador Lazo vs. ECC and GSIS, No. 78617. June 18, 1990) Exception: (Ramon Corporal vs. ECC and GSIS, No. 86020, Aug. 5, 1994)

Local Government Code of 1991

Sec. 5
Rules of Interpretation:
1. Provision on power of the local government liberally interpreted in its favor. 2. Tax ordinance or revenue measure construed strictly against the LGU, liberally in favor of the tax payer. 3. Tax exemption, incentive or relief granted by the LGU construed strictly against the person claiming it. 4. General welfare provision liberally construed to give powers to LGU

 1997 Rules of Civil Procedure shall be liberally construed in order to promote their objective of securing a just, speedy and inexpensive disposition of every action and proceeding.
(sec. 6, Rule 1 of the Rules of Court)

COMELEC rules of procedure liberally construed in order to promote the effective and efficient implementation of the objectives of ensuring the holding of free, orderly, honest, peaceful and credible elections and disposition of every action and proceeding brought before the Commission.
Pahilan vs. Tabalba, COMELEC & Hon. Tabano GR No. 110170, Feb. 21, 1994)

Penal Statutes
It is a well entrenched rule that penal statutes are to be construed strictly against the state and in favor of the accused
(People vs. Ladjaalam, Nos. 136149-51, Sept. 19, 2000).

In the interpretation, the tendency is to subject it to careful scrutiny and to construe it with strictness as to safeguard the rights of the accused. (Centeno vs. VillalonPernillos, No. 113092, Sept. 1, 1994; Ursua vs. CA supra)

TAX LAWS
It is construed strictly against the government and liberally in favor of the taxpayer. However, the grant of tax exemptions are construed strictissimi juris against the taxpayer and liberally in favor of the taxing authority, except:
if the grantee of the exemption is a political subdivision or instrumentality. Exemption is granted to private parties based on material consideration of a mutual nature, which then become contractual and is thus covered by the nonimpairment clause of the Constitution.
(Mactan Cebu International Airport Authority vs. Marcos, No. 120082, Sept 11, 1996)

Taxation is the rule, exemption is the exception.

Aras-asan Timber Co. vs. CIR and CA, no. 132155 Aug 16, 2001 PLDT inc. vs. City of Davao and barcelon, No. 143867,

Tax Law Cases:

Republic. Vs. IAC, No. 69344, April 26, 1991
In case of doubts, tax statutes are to be construed strictly against the government and liberally in favor of the taxpayer, for taxes, being burdens, are not to be presumed beyond what the applicable statute expressly and clearly declares.

Acting Commissioner of Customs vs. Manila electric Co. No. L-23623, June 30, 1977
Any claim for exemption from a tax statute is strictly construed against the taxpayer. However, where the law is clear and unambiguous, the law must be taken as it is, devoid of judicial addition or subtraction.

Naturalization Law
It should be rigidly enforced and strictly construed in favor of the government and against the applicant.
(Ong Chia vs. Republic No. 127240. march 27, 2000)

Insurance Law
Contracts of insurance are to be construed liberally in favor of the insured and strictly against the insurer.
(Finman General Assurance Corp. vs. CA, No. 100970. Sept. 2, 1992)

RETIREMENT LAW
Well settled is the rule that retirement laws are liberally interpreted in favor of the retiree because the intention is to provide for the retirees sustenance and comfort, when he is no longer capable of earning his livelihood.
(Tuntuico Jr. vs. Domingo, No. 96422 Feb. 28, 1994)

Prospective and Retrospective Statutes

Prospective Statute
A statute which operates upon acts and transactions which have occurred when the statute takes effect, that is, which regulates the future, is a prospective statute. Whether a statute operates retrospectively or prospectively depends on the legislative intent.
CIR vs. Lingayen Gulf Electric Power Co and CTA, No. L-23771, August 4, 1988