PRELIMINARY TITLES

CASE UMALI vs. ESTANISLAO

SCRA/DATE 209 SCRA 446 May 29, 1992

DOCTRINE This is a consolidated case for petitions involving mandamus and  prohibition.
FACTS
The Congress enacted RA 7167 known as: “An Act Adjusting the Personal and  Additional Exemptions
Allowable to Individuals for Income Tax Purposes to the  Poverty Threshold Level, Amending for the
Purpose Section 29, Paragraph (L), Items  (1) and (2)(A), of the National Internal Revenue Code, as
Amended, and For Other  Purposes.” 
This law grants to the taxpayers increased personal and additional exemptions. The said act was
signed and approved by the President on 19 December 1991 Published on 14 January 1992 in
"Malaya" a newspaper of general circulation. On 27 February 1992, Umali, a taxpayer from Mindoro
filed a petition for mandamus  to compel the respondents to implement RA 7167 with respect to the
taxable income  of individual taxpayers earned or received on January 1, 1991 or as of taxable year
ending 31 December 1991. 
On 28 February 1992, Gorospe et al. filed petition for mandamus to compel  Commission of Internal
Revenue to implement RA 7167 adjusting the personal and  additional exemptions allowable to
individuals for income tax purposes in regard to income earned or received in 1991. 

ISSUES
(1) WON RA 7167 took effect upon its approval by the President on 19  December 1991, or on 30
January 1992, i.e., after fifteen (15) days following its  publication on 14 January 1992 in the "Malaya"
a newspaper of general circulation. 

(2) Assuming that RA 7167 took effect on 30 January 1992, WON the said law  nonetheless
covers or applies to compensation income earned or received during  calendar year 1991. 

RULLING In applying the rule in Tañada vs. Tuvera, publication is indispensable, and  Article 2 of the Civil Code
specifying the 15 day rule shall govern. In the instant case, the Court rules that the RA 7167 took effect
on 30 January 1992, which is  after fifteen (15) days following its publication on 14 January 1992 in the 
"Malaya." 1992. 

The RA 7167 provision on increased personal exemptions shall be available  THENCEFORTH, that is,
after RA 7167 shall have become effective. In other words,  these exemptions are available upon the
filing of personal income tax returns which is, under the National Internal Revenue Code, done not later
than the 15th day of  April after the end of a calendar year. Thus, under RA 7167, which became 
effective, as aforestated, on 30 January 1992, the increased exemptions are  literally available on or
before 15 April 1992 (though not before 30 January 1992). But these increased exemptions can be
available on 15 April 1992 only in respect of compensation income earned or received during the
calendar year 1991. 

NOTES
PRELIMINARY TITLES
CASE TANADA V TUVERA
SCRA/DATE GR No L-63915, April 24, 1985
DOCTRINE writ of mandamus
FACTS  Petitioners – Lorenzo M. Tañada, Abraham F. Sarmiento, and Movement of Attorneys
for  Brotherhood, Integrity and Nationalism Inc. (MABINI) 
∙ Respondents – Hon. Juan C. Tuvera (EA to the President), Hon. Joaquin Venus (Deputy
EA to  the President), Melquiades P. De La Cruz (Director, Malacañang Records Office),
Florendo S.  Pablo (Director, Bureau of Printing) 
∙ Petitioners filed for writ of mandamus to compel respondent public officials to
publish and/or  cause to publish various PDs, letters of instructions, GOs,
proclamations, EOs, LOIs and AOs: o Article IV Sec. 6 of the Constitution – right to be
informed on matters of public concern o Laws, in order to be valid and enforceable,
must be published in the Official Gazette ∙ Solicitor General (representing respondents)
moved for dismissal of the case: o Petitioners have no legal personality to bring the
instant petition – no evidence of  petitioners being personally and directly affected by
alleged non-publication 
o Publication in the OG is not necessary requirement for effectivity of law when
the law  itself provides for its own effectivity date

∙ The Court declared that presidential issuances of general application which have not been 
published have no effect.

ISSUES
1. W/N publication in  the OG is required  before any law or  statute becomes  
valid and  enforceable? – YES
2. W/N petitioners can  seek writ of  mandamus - YES

RULLING 1. Art. 2 of the Civil Code does not preclude the requirement of  publication in the
OG, even if the law itself provides for its effectivity  date
o Objective of this provision is to give the general public adequate  notice of laws which
they are obliged to follow
o No notice and publication 🡪 no bases for NCC 3 (Ignorance of the  law)
∙ Commonwealth Act 638 Sec. 1
o “There shall be published in the Official Gazette…”
o “shall” imposes imperative duty on respondent officials ∙ The publication of
presidential issuances of public nature or of general  applicability is a requirement of due
process.
2. Before a person may be bound by law, he must first be officially  and specifically
informed of its contents.
Subject of petition concerns public right and the object is to compel  performance of a
public duty
∙ When concern is public right, the people are regarded as the real party  in interest & the
relator need not show any legal/special interest (Severino v Governor General, 1910)

NOTES
PRELIMINARY TITLES
CASE LA BUGAL B’LAAN TRIBAL ASSOCIATION INC., ET AL. V. RAMOS
SCRA/DATE GR NO. 127882 JAN. 27, 2004
DOCTRINE
FACTS
ISSUES
RULLING
NOTES