Tolention vs Secretary of Finance

G.R. No. 115455 October 30, 1995

Facts:
RA No. 7716, otherwise known as the Expanded Value-Added Tax Law, is an act that
seeks to widen tax base of the existing VAT system and enhance its administration
by
amending the National Internal Revenue Code. Tolentino contends that RA 7716 did
not originate exclusively from the House of Representatives but is a mere
consolidation
of House Bill No. 1197 and Senate Bill No. 1630 and it did not pass three readings
on
separate days on the Senate thus violation Article VI, Sections 24 and 26 of the
Constitution

Issue:
Whether or not RA 7716 violated Art, Section 24 and 26 of the Constitution

Ruling:
RA 7716 did not originate exclusively in the House of Representatives as required
by
Art. VI, Sec 24 of the Constitution. It is not the law but the revenue bill which
is
required by the Constitution to originate exclusively in the House of
Representatives.
To assert that a revenue statute and not only the bill which initiated the
legislative
process resulting in the enactment of the law must must substantially be the as the
House bill would be to deny the Senate's power to concur with amendments and to
propose
amendments.

Senate Bill No. 1630 did not pass 3 readings on separate days as required by the
Constitution
because the second and third readings were done at the same day. The President
certified
the SB No. 1630 as urgent. The presidential certification dispensed with the
requirement
of reading the bill on separate days but also the printing requirement.