POLITICAL AND INTERNATIONAL LAW
I. BASIC CONCEPTS UNDER THE 1987 CONSTITUTION
A. Declaration of principles and State policies
Sec. 1: The Philippines is a democratic and
republican State. Sovereignty resides in the people
and all government authority emanates from them.
International law can become part of the sphere of
domestic law either by transformation or
incorporation.
Sec. 2: The Philippines renounces war and adopts
the generally accepted principles of international law
as part of the law of the land.
Transformation requires that an international law be
transformed into a domestic law through
constitutional mechanism such as a local legislation.
Incorporation is when, by mere constitutional
declaration, international law is deemed to have the
force of domestic law.
Generally accepted principles of international law
1. Renunciation of war
2. Principles of sovereign immunity
3. Person’s right to life, liberty and due process
4. Pacta sunt servanda
Sec. 6: The separation of Church and State shall be
inviolable.
Sec. 12: The natural and primary right and duty of
parents in the rearing of the youth for civic efficiency
and the development of moral character shall receive
the support of the Government.
The State, as parens patriae, has an inherent right to
aid parents on the moral development of the youth.
Hence, the provision in the RH Law mandating the
teaching of age – and development – appropriate
reproductive health education is not per se
unconstitutional; a ruling on its constitutionality would
be premature absent an actual curriculum formulated
by the Dept. of Education. (Imbong v Ochoa)
Sec. 16: The State shall protect and advance the
right of the people to a balanced and healthful
ecology in accord with the rhythm and harmony of
nature.
Sec. 18: the State affirms labor as a primary social
economic force. It shall protect the rights of workers
and promote their welfare.
B. National territory
Archipelagic Doctrine – a body of water studded with
islands, or islands surrounded with water, is viewed
as a unity of islands and waters together forming one
integrated unit.
UNCLOS III has nothing to do with the acquisition or
loss of territory. It is a multilateral treaty regulating,
among others, sea-use rights over maritime zones.
Territorial waters – 12 nautical miles from baselines
Contiguous zone – 24 nautical miles from baselines
Exclusive economic zone – 200 nautical miles from
baselines
Continental shelves that UNCLOS III delimits
C. Separation of powers
Political question doctrine – a question of which a
resolution has been vested by the Constitution
exclusively in the people, or in which full
discretionary authority has been delegated to a co-
equal branch of the government (separation of
powers) cannot be decided upon by the Courts.
Justiciable question – deals with matters re: the law
and its interpretation, not left to the wisdom of the
people.
Belgica v Ochoa – The Pork Barrel System violates
the separation of powers because it is a form of post-
enactment authority in the implementation or
enforcement of the budget.
1. The system permits legislative encroachment
upon the executive prerogative of implementing
the law, by giving individual legislators:
a. The power to determine projects after the
General Appropriations Act (GAA) is passed;
and
b. Through congressional committees, authority
in the areas of fund release and realignment,
the system encroaches on the Executive’s
power to implement the law.
Ocampo v Enriquez – In the exercise of his powers
under the Constitution and Administrative Code of
1987, to allow interment of Marcos at the LNMB,
President Duterte decided a question of policy based
on his wisdom that it shall promote national healing
and forgiveness without taint of grave abuse of
discretion, Duterte’s decision on that political
question is outside the ambit of judicial review.
D. Checks and balances
Congressional oversight is not per se violative, but is
integral to separation of powers. However, for a post-
enactment congressional measure to be valid, it
must be limited to:
1. Scrutiny: Congress’ power of appropriation, i.e.
budget hearings and power of confirmation
2. Investigation and monitoring of implementation of
laws: using its powers to conduct inquiries in aid
of legislation
RA 6770 which provides that the President may
remove a Deputy Ombudsman is unconstitutional.
The alter egos and officials in the Executive
department are subject to the Ombudsman’s
disciplinary authority which can place at risk the
independence of the Office of the Ombudsman.
E. State immunity
General rule: The State cannot be sued
Exception: When the State consents to be sued
1. Express – through general or special law
General law
a. Act No. 3083: Money claim arising from
contract express or implied
b. Torts
 Liability of local government units in
case of death or injuries suffered by
reason of defective conditions of roads,
streets, public buildings and public
works (Art 2189, CC)
  Vicarious liability for special agents –
one who receives a definite and fixed
order or commission, foreign to the
exercise of the duties of his office if he
us a special official (Art 2180, CC)
 Liability under the Local Government
Code
 Local government units and their
officials are not exempt from liability for
death or injury to persons or damage to
property (LGC)
2. Implied
a. State enters into business contract with
individuals (performing proprietary functions)
b. States commences litigation becoming
vulnerable to counterclaim
c. Inequitable for the State to invoke immunity
d. Eminent domain cases
Suits against Government Agencies:
1. Incorporated – can be sued if the charter
provides that the agency can sue
2. Unincorporated
a. If governmental: no suit without consent
b. If proprietary: suit will lie
National Housing Authority v Roxas (2015) – the
mantle of the State’s immunity from suit did not
extend to the NHA despite its being a GOCC. PD
757 allows NHA to be sued but the universal rule
remains to be that the State may limit the claimant’s
action only up to the completion of proceedings
anterior to the state of execution. The power of the
court ends when the judgment is rendered because
government funds and property may not be seized
pursuant to writs of execution or writs of garnishment
to satisfy such judgments. The functions and public
services of the State cannot be allowed to be
paralyzed or disrupted by the diversion of public fund
from their legitimate and specific objects, and as
appropriated by law.
Estoppel
General Rule: The State cannot be put in estopppel
by the mistakes or errors of its officials or agents.
Exception: where it would operate to defeat the
effective operation of a policy adopted to protect the
public, or in those special cases where the interest of
justice clearly required it.
F. Delegation of powers
Principle: what has been delegated can no longer be
delegated
General rule: Only Congress may exercise legislative
power.
Exceptions: (PLATE)
(P) People (initiative and referendum)
(L) Local government
(A) Administrative bodies (FillAs)
1. complexity of the task of government
2. lack of technical competence of Congress
3. fill up details of stature for implementation
4. contingent legislation which leaves to another
body the business of ascertaining facts
(T) Tariff powers to the President
(E) Emergency powers to the President
Test for Valid Delegation (ComSu)
Completeness test – law sets forth the policy to be
executed, carried out, or implemented by the
delegate (Abakada) such that there is nothing left
for the delegate to do but to enforce the law (Palaez
v Auditor General 1965)
Sufficiency standard test – defines legislative policy,
marks its limits, maps out its boundaries and
specifies the public agency to apply it.
G. Fundamental powers of the State
Police power – inherent and plenary power of the
state which enables it to prohibit all that is hurtful to
the comfort, safety and welfare of society.
Test of Valid Exercise
Means purpose test
1. Lawful subject – the interests of the public
require such interference and that the subject of
the measure is within the scope of the police
power
2. Lawful means – means employed are reasonably
necessary for the accomplishment of the
purpose and not unduly oppressive upon
individuals
Reasonable test
The Court looks at the test of reasonability to decide
whether it encroaches on the right of an individual.
Application
The PWD mandatory discount on the purchase of
medicine has a valid subject considering that the
concept of public use is no longer confined to the
traditional notion of use by the public, but held
synonymous with public interest, public benefit,
public welfare, and public convenience. The means
employed to provide a fair, just and quality health
care to PWDs are reasonably related to its
accomplishment, and are not oppressive since the
discounts can be claimed by the establishments as
allowable tax deductions pursuant to RA 9442.
Eminent domain – the ultimate right of the sovereign
power to appropriate, not only the public but the
private property of all citizens within the territorial
sovereignty for public purpose. (Republic v Heirs of
Borbon, 2015)
Scope and limitations:
1. That it is for a particular public purpose; and
2. That just compensation be paid to the property
owner (Mactan-Cebu International Airport
Authority v Lozada, 2010)
Requisites for valid exercise:
1. Necessity
 2. Private property
3. Public use
4. Taking
5. Just compensation
6. Due process
Taking:
1. Expropriator enters a private property
2. Entrance for more than a momentary period
3. Under warrant or color of authority
4. Devoted for public purpose
5. Utilization of the property ousts the owner and
deprives him of all beneficial enjoyment
Just compensation:
General Rule: Computed from the time of the filing of
the complaint for expropriation
Exception: at the time of taking, when taking
precedes filing of the complaint
Taxation – power by which the State raises revenue
to defray the necessary expenses of the
Government.
Lifeblood theory and necessity theory
Taxes are the lifeblood of the government, for
without taxes, the government can neither exist nor
endure. A principal attribute of sovereignty, the
exercise of taxing power derives its source from the
very existence of the state whose social contract with
its citizens obliges it to promote public interest and
common good. The theory behind the exercise of the
power to tax emanates from necessity, without taxes,
government cannot fulfill its mandate of promoting
the general welfare and well-being of the people.
(NPC v Cabanatuan, 2003)
II. GENERAL PRINCIPLES OF TAXATION
A. Definition, characteristics and purpose of taxation
Definition: The process or means by which the
sovereign, through its law-making body, raises
income to defray the necessary expenses of
government
Characteristics:
1. Enforced contribution
2. Proportionate in character – “The rule of taxation
shall be uniform and equitable. The Congress
shall evolve a progressive system of taxation.”
(1987 Constitution)
3. Levied for public purpose
4. Generally payable in the form of money
5. Personal to the taxpayer
6. Levied on persons, property, rights, acts,
privileges, or transactions
7. Levied by the State which has jurisdiction or
control over the subject to be taxed
8. Levied by the law-making body of the State –
granted to local governments, subject to such
guidelines and limitations as provided by law
(1987 Constitution)
Purpose:
1. To generate funds for the State to finance the
needs of the citizenry and to advance the
common wealth
2. Often employed as a device for regulation by
means of which certain effects of conditions
envisioned by governments may be achieved
B. Power of taxation as distinguished from police power
and eminent domain
Congress has the power to exercise the State
inherent powers of Police Power, Eminent Domain
and Taxation.
Authority (who exercises the Power)
Taxation – may be exercised only by the government
or its political subdivisions
Eminent Domain – may be exercised by the
government; or its political subdivisions; or may be
granted to public service companies or public utilities
Police Power – may be exercised only be the
government or its political subdivisions.
Relationship to Constitution:
Taxation – subject to constitutional limitations,
including the prohibition against impairment of the
obligation of contracts
Eminent Domain – inferior to the impairment
prohibition; government cannot expropriate private
property, which under a contract had previously
bound itself to purchase from the other contracting
party
Police Power – relatively free from constitutional
limitations and is superior to the impairment of
contract provision
C. Scope and limitations of taxation
1. Inherent and constitutional limitations of taxation
Inherent limitations
a. Public purpose
b. Inherently legislative
c. Territorial
d. International comity
e. Exemption of government entities, agencies,
and instrumentalities
Inherently legislative
General rule: No delegated powers can be further
delegated
Exceptions:
1. Delegation to local governments – LGUs are
expressly given the power to create its own
sources of revenue and to levy taxes, fees
and charges, subject to such guidelines and
limitations as the Congress may provide with
must be consistent with the basic policy of
local autonomy. (1987 Constitution)
2. Delegation to the President
a. Tariff powers by Congress under the
Flexible Tariff Clause (1987 Constitution)
b. Emergency powers (1987 Constitution)
 c. Enter executive agreements
d. Treaties which grant tax exemption
subject to Senate concurrence
3. Delegation to administrative agencies
a. Power to value property for taxation
purposes
b. Power to assess and collect the taxes
c. Power to perform any of the innumerable
details of computation, appraisement,
and adjustment, and the delegation of
such details.
Exemption of government entities, agencies, and
instrumentalities
General rule: Agencies and instrumentalities of the
government are exempt from tax. The State
cannot be taxed without its consent and such
consent, being in derogation of its sovereignty, is
to be strictly construed (Gomez v Palomar, 1968)
RA 7160 expressly prohibits LGUs from levying
tax on the National Government, its agencies and
instrumentalities and other LGUs (LGC)
Exception: GOCCs perform proprietary functions
hence, they are subject to taxation.
Exception to the exception:
a. Government Service Insurance System
(GSIS)
b. Social Security System (SSS)
c. Philippine Health Insurance Corporation
(PHIC)
d. Philippines Charity Sweepstakes Office
(PCSO) (NIRC)
Constitutional limitations
1. Prohibition against imprisonment for non-
payment of poll tax
2. Uniformity and equality of taxation
Test of Valid Classification
a. Based upon substantial distinctions which
make real differences
b. These are germane to the purpose of the
legislation or ordinance
c. Classification applies not only to present
conditions but also to future conditions
substantially identical to those of the
present
d. The classification applies equally to all
those who belong to the same class
(Pepsi-Cola v Butuan, 1968)
3. Grant by Congress of authority to the
President to impose tariff rates
4. Prohibition against real property taxation of
religious, charitable entities, and educational
entities
To be entitled to the exemption:
a. it is a charitable institution
b. real properties are actually, directly and
exclusively used for charitable purpose
Revenue or income from trade, business or
other activity, the conduct of which is not
related to the exercise or performance of
religious, educational and charitable purposes
or functions shall be subject to internal
revenue taxes when the same is not actually,
directly or exclusively used for the intended
purposes. (BIR Ruling 046-2000)
Scope of exemption:
Real property taxes on facilities which are
actual incidental to, or reasonably necessary
for the accomplishment of said purpose such
as in the case of hospitals, a school for
training nurses, a nurses’ home, property to
provide housing facilities for interns, resident
doctors and other members of the hospital
staff, and recreational facilities for student
nurse, interns and resident, such as athletic
fields. (Abra Valley College v Aquino, 1988)
5. Prohibition against taxation of non-stock, non-
profit educational institutions
This prohibition covers only non-stock, non-
profit educational institutions and its income,
property, and donor’s tax, custom duties, and
other taxes imposed by either or both the
national government or political subdivisions
on all revenues, assets, property or donations,
used actually, directly, and exclusively for
educational purposes. (1987 Constitution)
The exemption does not cover revenues
derived from, or assets used in, unrelated
activities or enterprise.
Revenues derived from assets used in the
operation of cafeterias, canteens, and
bookstores are also exempt if they are owned
and operated by the educational institution as
ancillary activities and the same are located
within the school premises. (RMC No. 76-
2003)
Lands, buildings, and improvements actually,
directly and exclusively used for educational
purposes are exempt from property tax,
whether the educational institution is
proprietary or non-profit.
6. Majority vote of Congress for grant of tax
exemption
7. Prohibition on use of tax levied for special
purpose
8. President’s veto power on appropriation,
revenue, tariff bills
9. Non-impairment of jurisdiction of the Supreme
Court
10. Grant of power to the local government units
to create its own sources of revenue
11. Flexible tariff clause
12. Exemption from real property taxes
 13. No appropriation or use of public money for
religious purposes
14. Due process
15. Equal protection
16. Religious freedom
Non-establishment clause – no law shall be
made respecting an establishment of religion,
or prohibiting the free exercise thereof
Free exercise clause – the free exercise and
enjoyment of religious profession and
worship, without discrimination or preference,
shall forever be allowed.
17. Non-impairment of obligations of contracts
2. Territoriality principle and situs of taxation
Situs of income tax
Resident citizen – taxable from sources within and
outside Philippines
Non-resident citizen/ resident alien/ non-resident
alien – taxable only from sources within
Philippines
Situs of property tax
Real property – where it is located
Tangible personal property – where property is
located or place of sale of transaction
Situs of excise tax
Income tax – where the source of the income,
nationality or residence of taxpayer; where the
occupation is engaged or where the transaction
took place
Donor’s tax – location of property; nationality or
residence of donor
Estate tax – location of property; nationality or
residence of deceased
D. Requisites of a valid tax
1. public purpose
2. uniform
3. within jurisdiction of taxing authority
4. assessment and collection are in consonance with
due process clause
5. not infringe on the inherent and constitutional
limitations of the power of taxation
E. Tax as distinguished from other forms of exactions
The imposition of license fees in the distribution and
sale of bibles and other religious literature by a non-
stock, non-profit missionary organization not for
purposes of profit amounts to a condition or permit for
the exercise of their right, thus violating the
constitutional guarantee of the free exercise and
enjoyment of religious profession and worship which
carries with it the right to disseminate religious beliefs
and information (American Bible Society v City of
Manila, 1957)
F. Kinds of taxes
A. As to object:
a. Personal, poll or capitation tax – tax of a fixed
amount imposed on persons residing within a
specified territory, whether citizens or not (e.g.
community tax)
b. Property tax – tax imposed on property, real or
personal, in proportion to its value (e.g., real
estate tax)
c. Privilege/excise tax – imposed upon the
performance of an act, enjoyment of privilege,
or engagement in an occupation, profession, or
business
B. As to burden or incidence:
a. Direct tax
b. Indirect tax
C. As to tax rates:
a. Specific tax – tax of a fixed amount imposed by
the head or number or by some other standard
of weight or measurement (e.g., taxes in
distilled spirits, wines, and fermented liquors;
cigars and cigarettes)
b. Ad valorem tax (according to value) – tax of a
fixed portion of the value of the property with
respect to which the tax is assessed (e.g., real
estate tax, excise tax on automobiles, non-
essential goods such as jewelry and perfumes,
custom duties)
c. Mixed – both specific tax and ad valorem tax
D. As to purpose:
a. General of fiscal tax
b. Special/regulatory/sumptuary tax
E. As to scope:
a. National
b. Municipal or local
F. As to graduation:
a. Progressive – the rate of tax increases as the
tax base or bracket increases, e.g., income tax,
estate tax, donor’s tax
b. Regressive – the rate of tax decreases as the
tax base or bracket increases
c. Proportionate – the rate of tax is based on a
fixed percentage of the amount of the property,
receipts or other basis to be taxed, e.g., real
estate tax, VAT, and other percentage tax
d. Digressive – fixed rate is imposed on a certain
amount and diminishes gradually on sums
below it
G. Doctrines in taxation
1. Lifeblood theory
Taxes are the lifeblood of the government, for
without taxes, the government can neither exist
nor endure. A principal attribute of sovereignty, the
exercise of taxing power derives its source from
the very existence of the state whose social
contract with its citizens obliges it to promote
public interest and common good

2. Construction and interpretation of tax laws, rules,
and regulations
3. Prospectivity of tax laws
General rule: Tax laws are prospective in
operation.
Exception: may be applied retroactively if
expressly declared or it is clearly the legislative
intent except when retroactive effect would be so
harsh and oppressive. (Republic v Fernandez,
1956)
Exception to the exception: constitutional
prohibition against ex post facto laws is not
applicable to collection of interest on back taxes.
(Central Azucarera v CTA, 1967)
4. Imprescriptibility of taxes
Taxes are imprescriptible unless provided by law
(CIR v Securities Corporation, 1980)
Prescription on assessment and collection
3 years – from the prescribed last day of filing of
returns or the day when the return was actually
filed if filed later than the last day of filing
10 years – in cases of false or fraudulent return
with intent to evade tax; or failure or omission to
file a return from discovery
5 years – if assessed within the 3-year and 10-
year prescriptive periods; assessed within the
extended period agreed upon by the
Commissioner and taxpayer; and collected by
distraint, levy, or by a proceeding in court.
5. Double taxation (SPAP-JK)
a. same property or subject matter
b. same purpose
c. same State, government or taxing authority
d. same territory, jurisdiction or taxing district
e. same taxing period
f. same kind or character of tax (Swedish Match
Phils., Inc v Treasurer, 2013)
6. Exemption from taxation
Taxation is the rule; exemption is the exception.
He who claims exemption must be able to justify
his claim or right thereto, by a grant expressed in
terms “too plain to be mistaken and too categorical
to be misinterpreted.” (Jaka Investments Corp. v
CIR, 2010)
7. Escape from taxation
a. Shifting of tax burden
1. VAT
2. Percentage tax
3. Excise tax
b. Tax avoidance – the exploitation by the
taxpayer of legally permissible alternative tax
rates or methods of assessing taxable property
or income in order to avoid or reduce tax
liability.
c. Tax evasion
1. The end to be achieved
2. Accompanying state of mind described as
being “evil,” “in bad faith,” “willful,” or
“deliberate and not accidental”
3. Course of action which is unlawful
d. Transformation – method of escape in taxation
whereby the manufacturer or producer upon
whom the tax has been imposed pays the tax
and endeavors to recoup himself by improving
his process of production thereby turning out
his units of products at a lower cost.
8. Equitable recoupment – allows a taxpayer whose
claim for refund has been barred by prescription to
offset such claims against a current assessment.
9. Prohibition on compensation and set-off
General rule: Taxes cannot be subject to
compensation (South African Airways v. CIR,
2010)
Exception: If the claims against the government
have been recognized and an amount has already
been appropriated for that purpose. Where both
claims have already become:
a. Due,
b. Demandable, and
c. Fully liquidated (Domingo v. Garlitos, 1963)
d.
III. LEGISLATIVE DEPARTMENT
A. Legislative power
1. Scope and limitations
Requirements for a valid ordinance
a. Not contravene the Constitution or any statute
b. Not unfair or oppressive
c. Not partial or discriminatory
d. Not prohibit but may regulate trade
e. Not unreasonable
f. General and consistent with public policy
RA 6735: Initiative and referendum
Valid for laws, ordinances and resolutions but not
amendments to the Constitution (Defensor-Santiago v
Comelec, 1997)
2. Principle of non-delegability; exceptions
General rule: Only Congress may exercise legislative
power.
Exceptions: (PLATE)
(P) People (initiative and referendum)
(L) Local government
(A) Administrative bodies
1. complexity of the task of government
2. lack of technical competence of Congress
3. fill up details of stature for implementation
4. contingent legislation which leaves to another
body the business of ascertaining facts
(T) Tariff powers to the President
 (E) Emergency powers to the President
Test for Valid Delegation
Completeness test – law sets forth the policy to be
executed, carried out, or implemented by the
delegate (Abakada) such that there is nothing left for
the delegate to do but to enforce the law (Palaez v
Auditor General 1965)
Sufficiency standard test – defines legislative policy,
marks its limits, maps out its boundaries and specifies
the public agency to apply it.
B. Houses of Congress; compositions and qualifications
1. Senate (NARRA)
i. Natural-born citizen
ii. At least 35 years old on the day of the
election (Age)
iii. Able to read and write
iv. Registered voter
v. Resident of the Philippines for at least 2
years immediately preceding the day of the
election
2. House of Representatives
i. Natural-born citizen
ii. At least 25 years old on the day of the
election
iii. Able to read and write
iv. A registered voter in the district he seeks to
represent
v. A resident of the said district for at least 1
year immediately preceding the day of the
election
a. District representatives and questions of
apportionment
Apportionment – the determination of the
number of representatives which a State,
county, or other subdivision may send to a
legislative body.
Rules on apportionment of legislative district
1. Must be by law either General
Apportionment Law or Special Law
2. Based on number of inhabitants
a. City with a population of 250,000 shall
have 1 representative
b. Each province irrespective of inhabitant
shall have 1 representative
3. Each legislative shall comprise, as far as
practicable, contiguous, compact, and
adjacent territory (Anti-gerrymandering
provision)
4. Re-apportionment by Congress within 3
years after the return of each census
b. Party-list system
Four parameters of the party-list system
1. 20% of the total number of the House of
Representatives
2. 2% threshold guarantees one seat
3. Additional seats distributed to party-list
organizations including those who received
less than 2%
4. 3-seat cap
C. Legislative privileges, inhibitions, and qualifications
Privileges
Freedom from arrest on offenses punishable by not
more than 6 years imprisonment while Congress is in
session
Inhibitions and disqualifications (HAFIA)
1. Incompatible office – may not Hold any other office
or employment in the government during his term
without forfeiting his seat
2. Forbidden office – may not be Appointed to any
office created or whose emoluments were
increased during the term for which he was
elected
3. shall not be Financially interested, directly or
indirectly, in any contract with, or franchise or
special privilege granted by the government during
his term of office
4. shall not Intervene in any matter before any office
of the government when it is for his pecuniary
benefit
5. cannot personally Appear as counsel before any
court, electoral tribunal, quasi-judicial and
administrative bodies during his term of office
D. Quorum and voting majorities
Majority vote:
1. elect its President and Speaker of the House –
(separately)
2. elect president in case of tie – (separately)
3. confirm appointment of VP – (separately)
4. grant tax exemptions – (silent)
5. amnesty grant – (silent)
6. revoke/extend martial law or suspend of privilege
of writ of habeas corpus – (jointly)
2/3 vote:
7. punish for disorderly and may suspend or expel -
(separately)
8. override presidential veto – (separately)
9. call for constitutional convention – (separately)
10. propose amendment as Constitutional assembly
– (separately)
11. vote to affirm that president is unable to
discharge powers and duties – (congress)
E. Discipline of member
Each house may punish its members with a vote of
2/3 of all its members.
F. Process of law-making
Ways for the bill to become a law
1. Approved by the President
2. Vote of President is overridden by 2/3 vote of all
the member of the houses
3. Failure of the President to veto within 30 days after
the date of receipt
General rule: President must approve a bill in its
entirety or disapprove it in toto
 Exception: appropriation, revenue and tariff bills, any
particular item or items of which may be disapproved
without affecting the item or items to which he does
not object
Effectivity of laws
General rule: laws shall take effect after 15 days
following the completion of their publication in the
Official Gazette
Exception: When the President certifies to the
necessity of its immediate enactment to meet a public
calamity or emergency. Dispense with printing
requirement and requirement for readings on
separate days
G. Appropriation and re-alignment
1. President shall submit to the Congress within 30
days from opening of regular session as to the
budget of expenditures and sources of financing
2. All appropriation, revenue or tariff bills, bills
authorizing increase of public debt, bills of local
application, and private bills shall originate in the
House of Representatives. Senate may concur or
propose with amendments.
3. Congress may not increase the appropriations
recommended by the President
4. No law shall be passed authorizing any transfer of
appropriations; however, the President, Senate
President, Speaker of the HOR, Chief Justice and
heads of Constitutional Commission may, by law,
authorized to augment any item in the general
appropriations law for their offices
5. If Congress fails to pass general appropriations
bill, the general appropriations law for the
preceding year shall be deemed reenacted
Legislative inquiries and oversight functions
Requisites of legislative inquiries:
1. in aid of legislation
2. in accordance with rules of procedure
3. rights of person shall be respected (Bengson v
Senate Blue Ribbon, 1991)
Mere filing of criminal or administrative complaint
before court or quasi-judicial body shall not bar
legislative inquiry (Standard Chartered Bank v
Senate, 2007)
Executive privilege – the right of the President and
high-level officials authorized by her to withhold
information from Congress, from the courts, and
ultimately from the public.
Presidential Communications privilege
1. Communication relates to “quintessential and non-
delegable presidential power”
2. “Solicited or received” by a close advisor of the
President
3. Remains a qualified privilege that may be
overcome by a showing of adequate need
Question Hour
1. On any matter pertaining to the subject’s
department
2. Subjected to heads of departments only
3. Appearance of executive officials via request or
upon executive official’s volition with the consent
of the President
Requirement of prior consent of the President applies
only to Cabinet Members and not to other public
officials (Senate v Ermita, 2006)
Congressional oversight
1. To monitor bureaucratic compliance with program
objectives
2. To determine proper administration of agencies
3. Eliminate executive waste and dishonesty
4. Prevent executive usurpation of legislative
authority
5. Assess executive conformity with perception of
public interest
H. Power of impeachment
The House of Representatives shall have the
exclusive power to initiate all cases of impeachment
Gutierrez v HOR
No impeachment proceeding on the same official
more than once within one year
Initiation means coupled with referral to the
Committee on Justice
Determination of impeachable offense is political
question
I. Electoral tribunals and the Commission on
Appointments
Electoral tribunals
Powers – Sole judge of all contest relating to the
election, returns, and qualifications of their respective
members
Jurisdiction – there is an election contest and only
after the proclamation of a candidate
Commission on Appointments
Composition
Senate President as ex-officio chairman
12 senators
12 members of the HOR
CA shall confirm the appointments by the President
with respect to the following positions: (HAO2)
1. Heads of executive departments
2. Ambassadors, public ministers or consuls
3. Officers of the AFP from Colonel to Naval
Captain
4. Other officers vested by Constitution e.g.,
Commissioners of COA, COMELEC, and CSC
J. Initiative and referendum
Local initiative; voter requirements
Autonomous regions – 2,000 voters
Provinces – 1,000 voters
 Municipalities – 100 voters
Barangays – 50 voters
Cannot be exercised more than once a year; extends
only to subjects or matters which are within the legal
powers of the local legislative bodies to enact
Referendum – power of the electorate to approve or
reject legislation through election called for that
purpose
IV. EXECUTIVE DEPARTMENT
A. Qualifications, election and term of the President and
Vice-President
Qualifications (NARRA)
1. Natural-born citizen of the Philippines
2. At least 40 years or age on election day
3. Registered voter
4. Resident of Philippines for at least 10 years
preceding election
5. Able to read and write
Election
1. Second Monday of May
2. Canvassers: Congress
a. Return shall be transmitted to Congress,
directed to Senate President
b. Joint public session: not later than 30 days after
election date; returns to be opened in the
presence of the Senate and HOR in joint
session
3. Congress, upon determination of the authenticity
and due execution, shall canvass the votes
4. Person having the highest number of votes shall
be proclaimed elected
5. In case of tie, one will be chosen by the vote of
majority of all the Members of both Houses of
Congress, voting separately
No person who has succeeded as President and has
served as such for more than four years shall be
qualified for election to the same office at any time.
B. Privileges, inhibitions, and disqualifications
Presidential privilege – the right of the President and
high-level executive branch officers to withhold
information from Congress, the courts, and the public.
Prohibited acts (CAPEH)
1. Strictly avoid Conflict of interest
2. May not Appoint spouse or relatives by
consanguinity or affinity within 4th civil degree as
members of Constitutional Commission or Office
of the Ombudsman, or as Secretaries,
Undersecretaries, chairmen or heads of bureaus
or offices, including GOCCs and their subsidiaries.
3. Not directly or indirectly
a. Practice any other profession
b. Practice in any business
c. Be financially interested in any contract
4. Shall not receive any other Emoluments from the
government or any other source
5. Shall not Hold any other office or employment
Exceptions: (JACE)
a. Secretary of Justice sitting as member of
Judicial and Bar Council
b. VP Acting as president
c. VP appointed as member of Cabinet
d. Without additional compensation in an Ex-
officio capacity (National Amnesty Commission
v COA, 2004)
(Civil Liberties Union v Executive Secretary)
C. Powers of the President
1. General executive and administrative powers
a. Executive power to enforce and administer laws
b. Power of appointment – Congress can create
office but only president can fill it (Flores v
Drilon, 1993)
c. Power of control
d. Power of supervision – oversight function
e. Commander-in-chief
i. Call out power to suppress lawless
violence
ii. Suspend privilege of Writ of Habeas
Corpus in times of rebellion or
invasion when required by public safety
iii. Martial law
f. Legislation – veto power
g. Diplomatic power
h. Residual power
i. Pardon, amnesty, borrowing power and
budgetary power
j. Informing power
2. Power of appointment
a. In general
Elements of valid appointment (A Va Ta R)
i. Authority to appoint
ii. Transmittal of appointment paper
iii. Vacant position
iv. Receipt of the appointment papers and
acceptance by the appointee (Velicaria-
Garafil v Office of the President, 2015)
b. Confirmation and by-passed appointments
With consent of Commission of Appointments:
i. Heads of executive departments
ii. Ambassadors, public ministers and
consuls
iii. Officers of armed forces from colonel or
naval captain
iv. Members of the JBC
v. Charman and commissioners of CSC,
COMELEC, and COA
vi. Members of Regional and Consultative
Commission
No confirmation required
i. Officers whose appointments are not
provided by law
ii. Those whom the President may be
authorized by law to appoint
 iii. Officers lower in rank whose
appointments Congress may be law vest
on the President alone (Sarmiento III v
Mison, 1987)
iv. Congress creates inferior officers but
omits to provide for appointment
v. VP as member of Cabinet
vi. Appointment upon recommendation of
JBC
vii. Appointment solely by President
c. Midnight and ad interim appointments
Midnight appointments ban
General rule: 2 months immediately before the
next presidential elections, and up to the end of
his term, a president shall not make
appointments in the executive departments (De
Castro v JBC, 2010)
Exception: temporary appointment to executive
positions when vacancy will prejudice public
service or endanger public safety
Applies only to the President and not to local
elective officials. (De Rama v CA, 2001)
Ad interim appointment
i. Made by president while Congress is not
in session
ii. Takes effect immediately, but ceases to
be valid if disapproved by CA or upon the
next adjournment of Congress
iii. Permanent appointment and can no
longer be withdrawn by the president
d. Power of removal
General rule: may be implied from the power of
appointment
Exception: President cannot remove officials
appointed by him where the Constitution
prescribes certain methods from separation of
such officers from public service e.g.,
Constitutional Commission by impeachment or
judges of the Supreme Court
D. Power of control and supervision
1. Doctrine of qualified political agency
Acts of executive departments are presumptively
acts of the Chief Executive unless disapproved or
repudiated by the Chief Executive (Free
Telephone Workers Union v Minister of Labor and
Employment, 1981)
2. Executive departments and offices
General rule: executive and administrative
functions are performed by and through the
executive departments
Exceptions:
a. Where the Chief Executive is required by the
Constitution or by law to act in person
b. Exigencies of the situation demand that he
acts personal
3. Local government units
President may suspend or remove local officials by
virtue of the power delegated to him by Congress
through the LGC.
E. Emergency powers
Requisites for grant of emergency powers
1. There is war or emergency
2. Delegation must be for a limited period only
3. Subject to restrictions as the Congress may
provide
4. Exercised to carry out a national policy declared
by Congress
President may declare existence of state of national
emergency without Congressional enactment
however the exercise of emergency powers requires
a delegation from Congress.
F. Military powers
1. Calling out powers
The criterion is that “whenever it becomes
necessary,’ the President may call the armed
forces ‘to prevent or suppress lawless violence,
invasion or rebellion.’ (Sanlakas v Executive
Secretary, 2004)
2. Declaration of martial law and suspension of the
privilege of the writ of habeas corpus; extension
Requisites for proclaiming martial law:
a. There is invasion or rebellion
b. Public safety requires the proclamation of
martial law all over the Philippines or in any part
thereof
Role of Congress
a. Revoke the proclamation of martial law or
suspension of the privilege of writ of habeas
corpus before the lapse of 60 days from
suspension or proclamation
b. President shall submit a report to Congress
c. Congress shall vote jointly to revoke or extend
Role of Supreme Court
a. May review, appropriate proceeding filed by
any citizen, the proclamation of martial law or
suspension of privilege of writ of habeas
corpus; or the extension thereof
b. Petition for habeas corpus
Suspension of privilege of writ of habeas corpus
Requisites:
a. Actual invasion or rebellion
b. Public safety requires it
During suspension of the privilege of writ
a. Arrested or detained persons shall be judicially
charged within 3 days, or otherwise he shall be
released
 b. If not, public officer is liable for delay in the
delivery of detained persons under the RPC
G. Executive clemency
Forms and limitations
1. Reprieves – withholding of a sentence for an
interval of time, postponement of execution
2. Commutations – remission of a part of the
punishment, substitution of a lesser penalty
3. Amnesty (requires concurrence of majority of
Congress) – an act or oblivion for past acts
granted to a class of person guilty of political
offense who are subject too trial but not convicted
yet
4. Remit fines after conviction by final judgment
5. Pardons – exempts the individual from the
punishment of the law for the crime he has
committed
6. Parole – suspension of sentence of a convict after
serving the minimum term of the indeterminate
sentence penalty
policies and traditions and those involving a more
or less temporary character as opposed to treaties
which are international agreements involving
political issues or changes in national policy and
those involving international agreements of
permanent character (Commissioner of Customs v
Eastern Sea Trading, 1961)
I. Powers relative to appropriation measures
Requisites for contracting foreign loans
1. Concurrence of monetary board
2. Subject to limitations provided by law
3. Information on foreign loans must be available to
the public
J. Rules of succession

Limitation of pardon
1. Cannot be granted for impeachment
2. Cannot be granted for violation of election laws
without favorable recommendation of the
COMELEC
3. Granted only after conviction by final judgment
(People v Salle, 1995)
4. Cannot absolve the convict of civil liability (People
v Nacional, 1995)
5. Cannot be granted to cases of legislative contempt
or civil contempt
6. Cannot restore public offices forfeited (Monsanto v
Factoran, 1989)

H. Diplomatic power
It is the President who ratifies a treaty (not the
senate), the Senate merely concurs (Bayan v
Executive Secretary, 2000)

Military bases treaty

After the expiration of the Agreement between Ph and
USA in 1991, foreign military bases, troops, or
facilities shall not be allowed in the Ph except under
treaty duly concurred in by the Senate and when the
Congress so requires, ratified by a majority of the
votes cast by the people in a national referendum
(1987 Constitution)

Visiting forces agreement

The VFA is simply an implementing agreement to the
main RP-US Military Defense Treaty. Hence, VFA is
valid for it is a presence “allowed under” the RP-US
Mutual Defense Treaty. (Nicolas v Romulo, 2009)

Executive agreements
1. Entered into by the President
2. May be entered into without the concurrence of the
Senate
3. International agreements involving adjustments in
detail carrying out well-established national