Kinds of Statutes comprehensive application thereof may be
accorded without being inconsistent with its
As to Nature: language or doing violence to any of its terms 1. Penal Statute Strict or Liberal? 2. Remedial Statute 3. Substantive Statute Depends upon the nature of the statute, 4. Labor Statute the purpose to be subserved and the 5. Tax Statute mischief to be remedied Will be given to a statute that will best As to Application: accomplish the end desired and effectuate 1. Mandatory legislative intent 2. Directory Penal Statutes As to Performance: Impose punishment for an offense committed 1. Permanent against the state 2. Temporary Command or prohibit certain acts and establish penalties for their violation As to Scope: How interpreted? 1. General 2. Special Against the state and liberally in favor of the 3. Local accused (Pp. v Purisima) o This rule should not be unreasonably Others: appied as to defeat the true intent and 1. Prospective or retroactive meaning of the enactment found in the 2. Repealing or amendatory language used 3. Reference or declaratory o Language cannot be enlarged beyond the ordinary meaning of its terms. Only I. Strict vs Liberal Construction those persons, offenses, and penalties Strict clearly included, beyond any reasonable doubt, will be considered within the According to the letter of the Statute, which operation of the statute recognizes nothing that is not expressed It takes the language used in its exact meaning, Remedial Statutes and admits no equitable consideration. Designed to correct an existing law, redress and The scope of the statute shall not be extended existing grievance, or introduce regulations or enlarged by implication, intendment or conducive to the public good equitable consideration beyond the literal meaning of its terms How interpreted?
Liberal Liberally construed because they were enacted
by the legislature precisely to improve the law Such equitable construction as will enlarge the so that they will be in harmony with new ideas letter of a statute to accomplish its intended and conceptions of justice and proper conduct purpose, carry out its intent, or promote justice. of men Expands the meaning of a statute to meet cases o E.g. Rules of Court—should be liberally which are clearly within the spirit or reason construed in order to promote their thereof or within the evil which the statute was objective and to assist the parties in designed to remedy obtaining just, speedy, and inexpensive Or which gives the statute its generally accepted meaning to the end that the most determination of every action and HOWEVER, tax exemptions are construed proceeding (Sec 6. Rule 1) strictly against taxpayers and in favor of the o Other remedial laws: statutes taxing power. Exemptions cannot be claimed prescribing prescriptions of crime, unless expressly provided. curative statutes, redemption laws Other statutes strictly construed Substantive Statutes Statutes in derogation of rights Establishes right and duties E.g. Price control laws- strictly construed and How interpreted? rigidly confined to cases clearly within the scope and purpose What the law grants, the courts cannot deny. The first duty of the judge is to apply the law, Statutes granting privileges whether, t is just or unjust, provided the law is E.g. Legislative franchise- strictly against the clear and there is no doubt person invoking the privilege In case of doubt, Article 10 of NCC Naturalization laws Labor Statutes Strictly construed against the applicant because Govern the rights and obligations of employers the right of an alien to become a citizen by and employees, providing as well for the rules naturalization is mere statutory right by which such rights and obligations may be enforced Statutes imposing taxes and custom duties
How interpreted? Strictly against the taxing power and liberally in
favor of the tax payer Shall be decided in favor of labor Statutes authorizing suits against the government Tax statutes Strictly construed, and the waiver of immunity Impose rules and regulations, related to from suit, being a derogation of sovereignty, taxation or to creation of particular sources of will not be lightly inferred revenue such as taxes, fees, and charges that are needed for the support of government and Statutes prescribing the limitation on the taxing power for all public need of LGUs
How interpreted? Strictly construed against the national
government and liberally in favor of the local Strictly against the taxing power and liberally in government units favor of the employee Statutes granting tax exemptions Rules of Construction of Tax Laws Strictly against the taxpayer and liberally in The real purpose of the legislature, if that favor of taxing authority purpose is discernable from its statute, will o E.g. Statutory grounds for removal of prevail over the literal import of the words officials; Statutes prescribing formalities The spirit, rather that the letter of an ordinance, of wills determines the construction thereof, and the court looks less into its word and more to the Statutes concerning the sovereign context, subject matter, consequence and effect Statutes impose on the public treasury or which The history of the statute should be considered diminish rights and interests as an aid in the ascertainment of the intention of the legislature Exceptions and provisos strictly but reasonably construed Liberally construed in order to assist the partied in obtaining speedy justice Other Statutes liberally construed Probation law General social legislation Liberally construed to achieve its objective, statutes enacted to implement the social justice which is to give another chance to first and the protection of labor provisions in the offenders to go back to normal life constitution or general welfare legislations o labor laws, tenancy laws, land reform Others laws, social security laws Warehouse receipts, granting powers to agency General Welfare Clause created by the constitution
liberally in favor of the local government units
Grant of power to the LGUs II. Mandatory vs Directory Statutes
e.g taxing power, liberally in favor of the LGU Mandatory and strictly against national government A statute which commands either positively Statutes imposing penalties for non-payment of tax that something to be done, or performed in a particular way, or negatively that something be liberally construed in favor of the government not done, leaving the person concerned no and strictly observed and interpreted against choice on the matter to obey the taxpayer Contain words of command or prohibition, and Election Laws non-compliance with the same renders the proceedings to which it relates as illegal and construed liberally to give effect to the void expressed will of the electorate technicalities should not be allowed to prevail against the will of the people
Adoption of statutes
liberally construed in favor of the child to be
adopted in order to promote the noble objectives of the law
Statutes prescribing prescriptive period to collect taxes
remedial measures and interpreted liberally
conducive to bring about the purpose of affording protection to tax payers
Amnesty proclamations
Construed liberally in favor of those who are
given amnesty
Amnesty and Pension laws
Liberally construed and administered in favor of