PROCESS OF LEGISLATION (2) the yeas and nays on any question, at the request
1. Filing/Calendaring for First Reading
A bill is introduced by any member of the House of
Representatives or the Senate except for some measures
that must originate only in the former chamber. It is filed in
the Office of the Secretary where it is given a corresponding
number and calendared for First Reading. 
- ART VI, Sec 24. All appropriation, revenue or tariff bills,
bills authorizing increase of the public debt, bills of local
application, and private bills shall originate exclusively in
the House of Representatives, but the Senate may
propose or concur with amendments.
- Art VI Sec 26 (1): every bill passed by Congress shall
embrace only one subject which must be expressed in
the title thereof.
- Three readings: no bill passed by either House shall
become a law unless it has passed three readings on
separate days and printed copies thereof in its final form
have been distributed three days before its passage
except when the President certifies to the necessity of
its immediate enactment to meet a public emergency or
calamity.
2. First Reading
Its title, bill number, and author’s name are read on the floor,
after which it is referred to the proper committee by the
Senate President or the Speaker for study.
3. Committee Hearings/Report
Committee conducts hearings and consultation meetings.
The bill may be "killed" in the committee or it may be
recommended for approval, with or without amendments,
approves it with changes, or recommends substitution or
consolidation with similar bills filed.  -
4. Calendaring for Second Reading
The Committee Report with its approved bill version is
submitted to the Committee on Rules for calendaring for
Second Reading. 
5. Second Reading
Bill author delivers sponsorship speech on the floor. It is at
this stage that the bill is read in its entirety, scrutinized,
debated upon and amended when desired. A period of
amendments incorporates necessary changes in the bill
proposed by the committee or introduced by the members
themselves on the floor.  certification of the secretaries of both Houses of
6. Voting on Second Reading
Members vote on the second reading version of the bill. If
approved, the bill is calendared for third reading. The bill as
approved on second reading is printed in its final form and
copies thereof are distributed at least three days before the
third reading.
- General rule: votes may be obtained viva voce (“by word
of mouth”; oral voting)
- Exception: roll call voting is required in the following
instances:
1. upon the last and third readings of a bill (Art VI, Sec
26(2)
2. at the request of 1/5 of the Members present (Art
VI, Sec 16(2)
3. in re-passing a bill over the veto of the President
- Roll call voting –a vote in which each members votes
“yea” or “nay” as his or her name is called by the clerk
so that their names and votes may be recorded.
- The Journal is regarded as conclusive with respect to
matters that are required by the Constitution to be
recorded therein. With respect to other matters, in the
absence of evidence to the contrary, the Journals have
also been accorded conclusive effect.
- The following are required to be entered on the Journal:
(1) The yeas and nays on the third and final reading of
a bill (Art. VI, §26(2));
of one-fifth of the members present (Id., §16(4));
(3) the yeas and nays upon repassing a bill over the
President's veto (Id., §27(1); and
(4) the President's objection to a bill which he has
vetoed. 
7. Voting on Third Reading
This time, only the title of the bill is read on the floor. Nominal
voting is held. If passed, the approved bill is referred to the
other chamber where it will also undergo the three readings.
- Article VI Sec 26 (2): upon the last reading of a bill, no
amendment thereto shall be allowed, and the vote
thereon shall be taken immediately thereafter, and the
yeas and nays entered in the Journal
8. Bicameral Conference Committee
If there are differences between the versions approved by
the two chambers, a conference committee representing
both Houses will draft a compromise measure that if ratified
by the Senate and the House of Representatives will then be
submitted to the President for his consideration.
- To reconcile or harmonize disagreeing provisions, the
Bicameral Conference Committee may then (a) adopt
the specific provisions of either the House bill or Senate
bill, (b) decide that neither provisions in the House bill or
the provisions in the Senate bill would be carried into the
final form of the bill, and/or (c) try to arrive at a
compromise between the disagreeing provisions.
- The only limitation is that all the changes or
modifications made by the Bicameral Conference
Committee were germane to subjects of the provisions
referred to it for reconciliation.
Note further that: BCC version of a bill need not undergo
3 readings. Otherwise, there would be no end to
negotiation. The no amendment rule in Sec 26, Art VI
refers only to bills introduced for the first time in either
House of Congress.
9. Enrolled Bill
The bill is enrolled when printed as finally approved by the
Congress, thereafter authenticated with the signatures of the
Senate President, the Speaker, and the Secretaries of their
respective chambers.
- Enrolled Bill Doctrine - the signing of a bill by the
Speaker of the House and the Senate President and the
Congress that such bill was passed are conclusive of its
due enactment. (Arroyo v. De Venecia)
- The respect due to a co-equal department requires the
courts to accept the certification of the presiding officer
as conclusive assurance that the bill so certified is
authentic. (Casco v. Gimenez)
- What gives special probative weight to an enrolled bill is
the certification it receives from the officers of the
legislature. Thus, if the officers withdraw their
certification, then the presumption is no longer
conclusive and the version found in the journal prevails.
- While it is true that that the certification made by the
officers is merely a mode of authentication and is not
required in the process of enacting a law, it does not
automatically mean that the law is valid. The inquiry
must go further. And absent such attestation as a result
of the disclaimer, the journals should be consulted to
determine whether or not the bill has been duly enacted.
(Astorga v. Villegas)
10. Submission to Malacañang
Final enrolled form is submitted to Malacañang. The
President either signs it into law, or vetoes and returns the
same to the house where it originated from with his veto
message within thirty days after the date of receipt thereof;
otherwise, it shall become a law as if he had signed it.
If vetoed by the President, the House from which it originated
shall reconsider the bill together with the President’s
objections. If after such reconsideration, two-thirds of all the
Members of such House shall agree to pass the bill, it shall
be sent, together with the objections, to the other House by
which it shall likewise be reconsidered, and if approved by
two-thirds of all the Members of that House, it shall become
a law.

11. Publication
Laws shall take effect after 15 days following the completion
of their publication either in the Official Gazette or in a
newspaper of general circulation in the Philippines, unless it
is otherwise provided.

Limitations on Appropriation:
1) Art VI, Sec 24 – ARTILP bills must originate exclusively
from Congress
2) Art VI, Sec 25: IRASADR
a) Congress cannot increase budget recommended by
President
b) Prohibition against riders and inappropriate
provisions
c) Approval for budget of Congress must strictly follow
procedure for approval of other depts and agencies
d) Special appropriations bill
e) Augmentation – there must be a law; named
officers; within their office; from savings
f) Discretionary funds for public officers
g) Reenacment of previous GAA
3) Art VI, Sec 29 (2) prohibits expenditure of public money
or property for religious purposes
4) Art VII, Sec 22: the general appropriations law must be
based on a budget prepared by the President
5) Pascual vs Sec of Public Words: public money can be
appropriated only for a public purpose

Limitations on Taxation
1) Must be uniform and equitable
2) Must evolve a progressive system of taxation
3) If exemption granted, must be made with the
concurrence of majority of all members of Congress