Article VI- LEGISLATIVE DEPARTMENT

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A SUMMARY OF ARTICLE VI-

LEGISLATIVE DEPARTMENT

Presented To Philippine Government and Constitution

1-2324-433 (IRA 002)

Claire Alvarez
Gian Mark Betchayda
Madeline Camino
Anne Ryanah Condez
Alfahlavi Diale
Bely Donasco
Alea Queen Esperat
Catherine Flores
Miesel Lopez
Jona Maeh Ocho
Honey Joy Relatado
Kiara Mikaela Tidoy
 Article VI-
LEGISLATIVE DEPARTMENT

Section 1. The legislative power shall be vested in the Congress of

the Philippines which shall consist of a Senate and House
Representatives, except to the extent reserved the people by
provision on initiative and referendum.

It consists of four Legislative powers:

 Original Power
 Delegated Power
 Constituent Power
 Ordinary Power

Legislative Power
Legislative Power is essentially the authority of Congress under the
Constitution to make laws and to amend or repeal them.

Law
It refers to statutes which are the written enactments of the legislature
governing the relationship of the people among themselves or between the
government and the agencies.

Legislative power vested in Congress in the Philippines

A double chamber body which shall consist of a Senate and a House of

Representatives, except to the extent reserved to the people by the provision on
initiative and referendum.

Bicameralism
A government system consisting of two separate chambers, typically the
upper house and the lower house, each with its functions and processes for
passing laws.

Advantages of Bicameralism
(1) A second Chamber (Senate) is necessary to serve as a check to hasty
and ill-considered legislation;
(2) It serves as a training ground for future leaders;
(3) It provides a representation for both regional and national interests; and
(4) A bicameral legislative is less susceptible to bribery and control of big
interests.
Disadvantages of Bicameralism
(1) Although it affords a double consideration of bills, it is no assurance of
better-considered and better-deliberated legislation;
(2) It often produces serious deadlocks in the enactment of important
measures;
(3) All things being equal, it is more expensive to maintain than a
unicameral legislature;
(4) The bicameral set-up has not worked as an effective “fiscalizing” or
counter-check machinery; and
(5) The prohibitive costs of senatorial elections have made it possible for
only wealthy individuals to make it to the Senate; and as to claim that a
Senate is needed to provide a training ground for future leaders, two (2)
of our Presidents became chief executives even if their service was
confined to the House of Representatives.

Unicameral Legislature
It refers to a system where there is only one chamber in the legislative
body.

Scope of Legislative power of Congress

 Plenary or general. ꟷ The grant of all legislative powers for all
purposes of civil government.
 Legislative powers not expressly delegated deemed granted. ꟷ The
latter’s legislative powers are confined only to those granted by the
Federal Constitution.

Non-legislative functions of Congress

 Constituent. ꟷ The power to propose amendments to the
Constitution.
 Electoral. ꟷ The Senate elects its President and the House of
Representatives elects its Speaker.
 Executive. ꟷ Congress exercises certain powers of an executive
nature through the supervision which is exercises over
administrative officials.
 Judicial. ꟷ The congress holds the power to impeach the President,
the Vice President, the members of the Supreme Court, the
members of Constitutional Commissions and the Ombudsman.
 Investigate. ꟷ Congress has full power to investigate, to summon
witnesses, and to compel the presentation of books, records, and
correspondence.

Principle of separation of powers

(1) Distribution of powers. ꟷ Divided into three (3) distinct classes:
legislative, executive, and judicial. The powers of each branch are not
permitted to encroach upon the powers given to the others.
 (2) Basis of principle. ꟷ It is based on the belief that arbitrary rule or official
tyranny would result if the powers of government are concentrated in a
single branch.

Principle of checks and balances

The Checks and Balances system provides each branch of government
with individual powers to check the other branches and prevent any one branch
from becoming too powerful.

Section 2. The Senate shall be composed of twenty-four Senators who shall be

elected at large by the qualified voters of the Philippines, as may be provided by
law.

Section 3. No person shall be a Senator unless he is a natural-born citizen of

the Philippines and, on the day of the election, is at least thirty-five years of age, able
to read and write, a registered voter, and a resident of the Philippines for not less
than two years immediately preceding the day of the election.

Section 4. The term of office of the Senators shall be six years and shall
commence, unless otherwise provided by law, at noon on the thirtieth day of June
next following their election. No Senator shall serve for more than two consecutive
terms. Voluntary renunciation of the office for any length of time shall not be
considered as an interruption in the continuity of his service for the full term of
which he was elected.

The Senate
Lawmakers in the Senate are called Senators who are elected at large or nationwide by
qualified voters to a six-year term. They can serve for not more than two consecutive terms. It is
composed of 24 senators.

Section 5. (1) The House of Representatives shall be composed of not more

than two hundred and fifty members, unless otherwise fixed by law, who shall be
elected from legislative districts apportioned among the provinces, cities, and the
Metropolitan Manila area in accordance with the number of their respective
inhabitants, and on the basis of a uniform and progressive ratio, and those who, as
provided by law, shall be elected through a party-list system of registered national,
regional, and sectoral parties or organizations.

(2) The party-list representatives shall constitute twenty per centum of the
total number of representatives including those under the party list. For three
consecutive terms after the ratification of this Constitution, one-half of the seats
 allocated to party-list representatives shall be filled, as provided by law, by selection
or election from the labor, peasant, urban poor, indigenous cultural communities,
women, youth, and such other sectors as may be provided by law, except the
religious sector.

(3) Each legislative district shall comprise, as far as practicable, contiguous,

compact, and adjacent territory. Each city with a population of at least two hundred
fifty thousand, or each province, shall have at least one representative.
(4) Within three years following the return of every census, the Congress
shall make a reapportionment of legislative districts based on the standards
provided in this section.

Section 6. No person shall be a Member of the House of Representatives

unless he is a natural-born citizen of the Philippines and, on the day of the election,
is at least twenty-five years of age, able to read and write, and, except the party-list
representatives, a registered voter in the district in which he shall be elected, and a
resident thereof for a period of not less than one year immediately preceding the day
of the election.

Section 7. The Members of the House of Representatives shall be elected for a

term of three years which shall begin, unless otherwise provided by law, at noon on
the thirtieth day of June next following their election. No Member of the House of
Representatives shall serve for more than three consecutive terms. Voluntary
renunciation of the office for any length of time shall not be considered as an
interruption in the continuity of his service for the full term for which he was
elected.

The House of Representatives

Compose of not more than two hundred and fifty (250) members. They are elected to a
three-year term by voters and shall serve for no more than three consecutive terms.

Basis of Apportionment
Apportionment is the process by which seats in a legislative body are distributed among
administrative divisions, such as states or parties, entitled to representation. Apportionment is
based on population counts, which are measured by the census.

Party-list and sectoral representatives

(1) Broadest possible representation of all interests in Congress. ꟷ Necessary to give an
opportunity to the various social, economic, and other group or sectors of our society
to have their voices heard.
(2) Party-list system.ꟷ Members of the House of Representatives elected from the
legislative districts, 20% of its total membership shall be elected from a list of
registered national, regional, and sectoral parties or organization.
 (3) Need for sectoral representation.ꟷ People organized sectorally (e.g. labor, farmer
and urban poor groups) will be able to seats in the House of Representatives under the
party-list system.
(4) Need for reforming the system. ꟷ It is high time that Congress make reforms in the
party-list system to ensure that the nominees are exclusively and truly members of the
sector they represent as intended by the Constitution.

Meaning of Representation
It is assumed that in a democratic state a member of a legislative assembly speaks and
acts on behalf of all the people of a constituency, geographically or otherwise, which elected
him.

Proper duty of a representative

(1) Different theories. ꟷ There are wide differences of opinion as to the proper duty of a
representative such as a member of Congress.

(a) One theory holds that he is primarily an agent of his constituents committed to
follow their instructions and wishes and to look out for their local interests.

(b) A contrary theory holds that the representative is an officer of government and
should act for the people of the State as a whole rising above parochial
considerations.

(c) A third concept holds that he should consult and act with the leaders of his
party subordinating his own personal convictions.
(2) Duty to consider all theories. ꟷ A representative should try to conform to all these
theories.
(a) He may fail to be re-elected if he ignores his constituents.
(b) He may be supplanted by another if he does not comprehend the ultimate
effects of policies.
(c) he may go down to defeat with his entire party if fails to support it.
(3) Theories is fundamental in existing or proposed schemes of representation.

Section 8. Unless otherwise provided by law, the regular election of the Senators
and the Members of the House of Representatives shall be held on the second Monday
of May.

Section 9. In case of vacancy in the Senate or in the House of Representatives, a

special election may be called to fill such vacancy in the manner prescribed by law, but
the Senator or Member of the House of Representatives thus elected shall serve only
for the unexpired term.

Two kinds of election of members of Congress are Regular election and Special election.
 Section 10. The salaries of Senators and Members of the House of
Representatives shall be determined by law. No increase in said compensation shall
take effect until after the expiration of the full term of all the Members of the Senate
and the House of Representatives approving such increase.

Salaries of the members of Congress

Congress is not prohibited from increasing or decreasing the salary of its members.
Purpose of this restriction is to prevents Congress from increasing the salary of its members
during the incumbency.

Section 11. A Senator or Member of the House of Representatives shall, in all

offenses punishable by not more than six years imprisonment, be privileged from
arrest while the Congress is in session. No Member shall be questioned nor be held
liable in any other place for any speech or debate in the Congress or in any
committee thereof.

Privilege from arrest

This privilege is granted to enable members of Congress to perform their legislative
functions free from harassment in the pursuit of their duties.

Parliamentary immunity (last sentence)

Immunity for liability for any speech or debate, it can be invoked provided the statements
related to the discharge of legislative duties such as those made during inquiries or investigation
conducted by Congress. Parliamentary immunity only granted to encourage members of
Congress to freely express their views and opinions without fear of prosecution, civil or criminal.
It is responsibility of Congress to discipline its members who abuse their privilege.

Section 12. All Members of the Senate and the House of Representatives
shall, upon assumption of office, make a full disclosure of their financial and
business interests. They shall notify the House concerned of a potential conflict of
interest that may arise from the filing of a proposed legislation of which they are
authors.

Disclosure of financial and business interests

To identify potential or actual conflicts of interest, it is a betrayal of public trust for a
member to vote for the approval of a proposed legislation from which financial benefit especially
is he is the author.
 Section 13. No Senator or Member of the House of Representatives may hold
any other office or employment in the Government, or any subdivision, agency, or
instrumentality thereof, including government-owned or controlled corporations or
their subsidiaries, during his term without forfeiting his seat. Neither shall he be
appointed to any office which may have been created or the emoluments thereof
increased during the term for which he was elected.

Prohibited offices.
The prohibition recognizes the need for members of Congress to devote their full time
and attention to the discharge of their legislative duties. It seeks to remove the temptation on the
part of Congress to create offices or increase their emoluments for personal gain.

Section 14. No Senator or Member of the House of Representatives may

personally appear as counsel before any court of justice or before the Electoral
Tribunals, or quasi-judicial and other administrative bodies. Neither shall he,
directly or indirectly, be interested financially in any contract with, or in any
franchise or special privilege granted by the Government, or any subdivision,
agency, or instrumentality thereof, including any government-owned or controlled
corporation, or its subsidiary, during his term of office. He shall not intervene in
any matter before any office of the Government for his pecuniary benefit or where
he may be called upon to act on account of his office.

Disqualifications and prohibitions

Prohibitions of members of Congress during their terms of offices are they cannot appear
as counsel before any court, neither be interested in financially in any contract with government
or any special privilege granted by the government and intervention in certain matters. This is to
remove every possible source of excesses of corruption in the public service which in the past
has long been a major problem of the country.

Section 15. The Congress shall convene once every year on the fourth shall
continue to be in session for such number of days as it may determine until thirty
days before the opening of its next regular session, exclusive of Saturdays, Sundays,
and legal holidays. The President may call a special session at any time.

Sessions/meetings of Congress
Legislative sessions may be either regular session which Congress has full powers while
a special session, is called by the President and the subjects or legislations are specified by him.
Executive sessions are secret meetings which is held if the issue to be discussed involves national
security.
 Section 16. (1) The senate shall elect its president and the house of
representatives, its speaker, by a majority vote of all its respective members.

Each House shall choose such other officers as it may deem necessary.

(2) A majority of each house shall constitute a quorum to do business, but a

smaller number may adjourn from day to day and may compel the attendance of
absent members in such manner, and under such penalties, as such house may
provide.
(3) Each house may determine the rules of its proceedings, punish its
members for disorderly behavior, and, with the concurrence of two-thirds of all its
members, suspend or expel a member. a penalty od suspension, when imposed,
shall not exceed sixty days.
(4) Each house shall keep a journal of its proceedings, and from time to time
publish the same, excepting such parts as may, in its judgment, affect national
security; and the years and days on any question shall, at the request of one-fifth of
the members present, be entered in the journal.

Each House shall also keep a Record of its proceedings.

(5) Neither house during the sessions of the congress shall, without the
consent of the other, adjourn for more than three days, nor to any other place that
that in which the two houses shall be sitting.

Officers of Congress
Congress shall, by a majority vote of all its respective members, elect the Senate
President and Speaker of the House of Representatives. Each House is authorized to choose such
other officers as it may deem necessary.

Quorum
A quorum is such number of memberships of an assembly or collective body as is
competent to transact its business.

Basis and Adjournment in absence of quorum

Under the Constitution, a majority of each House shall constitute a quorum to do
business, but a smaller number may adjourn from day-to-day and may compel the attendance of
absent members. This smaller body has the power to issue orders for the arrest of the absent
members and to choose an acting Senate President or acting Speaker as an emergency measure.

Rules of proceedings
Congress is empowered to determine the internal rules to be observed in its deliberations
and conduct of its business, such rules should not violate constitutional requirements.

Punishment of members
 Punishment may take the form of reprimand, fine, forfeiture of salary, imprisonment,
suspension, and expulsion. A penalty of suspension cannot exceed 60 days.

Legislative journal
A Journal is a chronological record of what is done and passed upon in a legislative
assembly. Each House shall keep a journal of its proceedings to give the constituents an
opportunity to know the stand of their representatives on a particular measure.

Adjournment of either House without consent of other

During the sessions of Congress, either House may adjourn for not more three (3) days
without the consent of other. Every bill passed by either House must be voted upon by the other
before it is presented to the President for approval.

SECTION 17. The Senate and the House of Representatives shall each have
an Electoral Tribunal, which shall be the sole judge of all contests relating to the
election, returns, and qualifications of their respective Members. Each Electoral
Tribunal shall be composed of nine Members, three of whom shall be Justices of the
Supreme Court to be designated by the Chief Justice, and the remaining six shall be
Members of the Senate or the House of Representatives, as the case may be, who
shall be chosen on the basis of proportional representation from the political parties
and the parties or organizations registered under the party-list system represented
therein. The senior Justice in the Electoral Tribunal shall be its Chairman.

Electoral Tribunal in each House

It is created in each House of Congress with exclusive jurisdiction over all contests
relating to the election, returns and qualifications of their respective members. It shall be
constituted within 50 days.

SECTION 18. There shall be a Commission on Appointments consisting of

the President of the Senate, as ex officio Chairman, twelve Senators and twelve
Members of the House of Representatives, elected by each House on the basis of
proportional representation from the political parties and parties or organizations
registered under the party-list system represented therein. The Chairman of the
Commission shall not vote, except in case of a tie. The Commission shall act on all
appointments submitted to it within thirty session days of the Congress from their
submission. The Commission shall rule by a majority vote of all the Members.

SECTION 19. The Electoral Tribunals and the Commission on

Appointments shall be constituted within thirty days after the Senate and the House
of Representatives shall have been organized with the election of the President and
 the Speaker. The Commission on Appointments shall meet only while the Congress
is in session, at the call of its Chairman or a majority of all its Members, to
discharge such powers and functions as are herein conferred upon it.

Commission on Appointments in Congress

The power of the Commission is to approve or disapprove major appointments submitted
to it by the President. It must act on all such appointments by a majority vote of all the members,
within 30 session days of Congress from their submission.

SECTION 20. The records and books of accounts of the Congress shall be
preserved and be open to the public in accordance with law, and such books shall be
audited by the Commission on Audit which shall publish annually an itemized list of
amounts paid to and expenses incurred for each Member.

Records and books of accounts

Records and books of accounts of Congress shall be open to the public, designed to limit
opportunity for anomalous or questionable expenditure of public funds.

SECTION 21. The Senate or the House of Representatives or any of its

respective committees may conduct inquiries in aid of legislation in accordance with
its duly published rules of procedure. The rights of persons appearing in or affected
by such inquiries shall be respected.

In order to distribute their work, particularly of studying the great number of bills filed, both
Houses are divided into committees classified into: (1) standing or permanent; (2) special or ad
hoc; (3) joint; and (4) sub.

Power of legislative inquiry and investigation

Congress or any of its committees are given the power to compel the giving of the
information needed so that it may be able to legislate wisely.

SECTION 22. The heads of departments may upon their own initiative, with
the consent of the President, or upon the request of either House, as the rules of each
House shall provide, appear before and be heard by such House on any matter
pertaining to their departments. Written questions shall be submitted to the
President of the Senate or the Speaker of the House of Representatives at least three
days before their scheduled appearance. Interpellations shall not be limited to
written questions but may cover matters related thereto. When the security of the
State or the public interest so requires and the President so states in writing, the
appearance shall be conducted in executive session.
Appearance of heads of departments before each House
Heads of departments cannot be required to appear before either House under pain of
being in contempt. They may appear upon their own initiative with the consent of President or
upon the request of either House. Such appearance is useful as a device for providing the public
information on the programs, activities, and the management of the affairs of the various
departments.

SECTION 23. (1) The Congress, by a vote of two-thirds of both Houses in

joint session assembled, voting separately, shall have the sole power to declare the
existence of a state of war.

(2) In times of war or other national emergency, the Congress may, by law,
authorize the President, for a limited period and subject to such restrictions as it
may prescribe, to exercise powers necessary and proper to carry out a declared
national policy. Unless sooner withdrawn by resolution of the Congress, such
powers shall cease upon the next adjournment thereof.

Power to declare existence of a state of war

The Constitution grants Congress the sole power to declare the existence of a state of
war. The war contemplated as defensive and not an aggressive war. The Congress may be left
with no alternative to declare existence of a state of war if the President through his dealings
with a foreign country may bring about a state of affairs.

Delegation of emergency powers

During grave emergencies, it may not be possible or practicable for Congress to meet and
exercise powers. To meet any such occasion, the Constitution expressly permit Congress to grant
legislative powers to the President subject to certain conditions.

SECTION 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.

Bills which must originate exclusively in the House of Representatives

The House of Representatives is much closer to the people and having more frequent
contact with them than the Senate, it should have the privilege of taking the initiative in the
following bills:
(1) An appropriation is an authorization under the law, directing payment out of
government funds under specified conditions.
 (2) An appropriations bill aims to make appropriations of money from the public
treasury.
(3) A revenue bill aims to raise revenue.
(4) A tariff bill is a tax levied on a commodity imported from another county.
(5) A bill authorizing increase of public debt, it provides for the issuance of bonds and
other forms of obligations by the government.
(6) A bill of local application only affects purely local concerns.
(7) A private bill only affects purely private interest.

SECTION 25. (1) The Congress may not increase the appropriations
recommended by the President for the operation of the Government as specified in
the budget. The form, content, and manner of preparation of the budget shall be
prescribed by law.

(2) No provision or enactment shall be embraced in the general

appropriations bill unless it relates specifically to some particular appropriation
therein. Any such provision or enactment shall be limited in its operation to the
appropriation to which it relates.
(3) The procedure in approving appropriations for the Congress shall strictly
follow the procedure for approving appropriations for other departments and
agencies.

(4) A special appropriations bill shall specify the purpose for which it is
intended, and shall be supported by funds actually available as certified by the
National Treasurer, or to be raised by a corresponding revenue proposed therein.

(5) No law shall be passed authorizing any transfer of appropriations;

however, the President, the President of the Senate, the Speaker of the House of
Representatives, the Chief Justice of the Supreme Court, and the heads of
Constitutional Commissions may, by law, be authorized to augment any item in the
general appropriations law for their respective offices from savings in other items of
their respective appropriations.

(6) Discretionary funds appropriated for particular officials shall be

disbursed only for public purposes to be supported by appropriate vouchers and
subject to such guidelines as may be prescribed by law.

(7) If, by the end of any fiscal year, the Congress shall have failed to pass the
general appropriations bill for the ensuing fiscal year, the general appropriations
law for the preceding fiscal year shall be deemed reenacted and shall remain in
force and effect until the general appropriations bill is passed by the Congress.

Meaning of budget
 It is the financial program of the national government for a designated calendar year,
consist of estimated receipts from revenues and expenditures, which it is intended to be effective
in getting the results of operations during the preceding calendar year.

Increase of appropriations recommended by the President.

The President is qualified to know the maximum amount that the operation of his
department requires. With respect to the judiciary, its appropriations may not be reduced by
Congress. The Congress has the authority over the appropriations, but limitations is necessary as
a check against its abuse.

Prohibitions against riders

The Constitution prohibits the inclusion of provisions, commonly known as “budgetary
riders” or provisions which do not relate to any item in the general appropriations bill.

Requirements with respect to special appropriations bill

The requirements in Section 25 (4) aim to prevent the passing of appropriation bills
without regard for the availability of funds to support them.

Prohibition against transfer of funds

The prohibition in Section 25(5) seeks to stop the authority of the President to transfer
funds among the various departments or under one appropriations law to another.

Rules as to discretionary funds

Congress may appropriate funds for certain operations or activities of the government to
be disbursed as the discretion of particular officials. As a safeguard against illegal or
misappropriations by officials authorized to spend such funds, the Constitution imposes
conditions on their disbursement.

Automatic reappropriation.
The requirements in Section 25(7) are essential since without the provision, the
operations of the government might be paralyzed in case of failure to enact a general
appropriations law.

SECTION 26. (1) Every bill passed by the Congress shall embrace only one
subject which shall be expressed in the title thereof.

(2) 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 to its Members three days before its passage, except when the
President certifies to the necessity of its immediate enactment to meet a public
calamity or emergency. 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.
Meaning of bill and statute
A bill is a draft of a law submitted to the consideration of legislative body for its
adoption.

A statute is a bill approved by both Houses of Congress and signed into law by the
President.

One-bill-one-subject requirement
The title of a bill needs to indicate in broad and clear terms the nature and scope of the
proposed law.

Purpose of three (3) readings requirements

The requirements in Section 26(2) seeks to prevent the railroading of bills without the
benefit of discussion and public information especially during the last days of session prior to
adjournment. Provided in the Constitution that on the final passage of every bill, the “yeas and
nays shall be entered in the Journal.” It will indicate the vote of each member on every bill and
whether it has been passed by the requisite majority or not.

SECTION 27. (1) Every bill passed by the Congress shall, before it becomes a
law, be presented to the President. If he approves the same, he shall sign it;
otherwise, he shall veto it and return the same with his objections to the House
where it originated, which shall enter the objections at large in its Journal and
proceed to reconsider it. 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. In
all such cases, the votes of each House shall be determined by yeas or nays, and the
names of the Members voting for or against shall be entered in its Journal. The
President shall communicate his veto of any bill to the House where it originated
within thirty days after the date of receipt thereof; otherwise, it shall become a law
as if he had signed it.

(2) The President shall have the power to veto any particular item or items in
an appropriation, revenue, or tariff bill, but the veto shall not affect the item or
items to which he does not object.

When bill may become a law

Stated in Section 27 (par. 1&2)

Veto power of the President

Veto power is the power vested in the President to disapprove acts passed by Congress.
The power provides a check on hasty or ill-considered legislation.

Pocket veto not allowed

 President does not have pocket veto power (disapproval of a bill by inaction on his part).
The provision corrects the President practice in releasing veto messages long after he should
have acted on the bill.

SECTION 28. (1) The rule of taxation shall be uniform and equitable. The
Congress shall evolve a progressive system of taxation.

(2) The Congress may, by law, authorize the President to fix within specified
limits, and subject to such limitations and restrictions as it may impose, tariff rates,
import and export quotas, tonnage and wharfage dues, and other duties or imposts
within the framework of the national development program of the Government.

(3) Charitable institutions, churches and parsonages or convents

appurtenant thereto, mosques, non-profit cemeteries, and all lands, buildings, and
improvements, actually, directly, and exclusively used for religious, charitable, or
educational purposes shall be exempt from taxation.

(4) No law granting any tax exemption shall be passed without the
concurrence of a majority of all the Members of the Congress.

Meaning of tax and taxation

Tax is a compulsory payment exacted by legislative authority for the support of the
government and public needs.

Taxation is the process by which the lawmaking body raises income to defray the
necessary expenses of government.

Importance of taxes
Taxes are the lifeblood of the nation as without the funds the government cannot promote
the general welfare and protect its citizens.

Uniformity in taxation implies equality in burden not equality in amount of the tax.

Equity in taxation requires that the tax be more or less, just in the light of the taxpayer’s ability to
shoulder the tax burden.

Progressive system of taxation

This means that the tax laws shall place more emphasis on direct taxes rather than on
indirect taxes with ability to pay as the main criterion.
Delegation of taxing power to fix tariff rates, etc.
Section 28(2) is an exception to the rule against the delegation of legislative power.
Congress cannot abdicate or surrender its law-making power over the President.

Exemption of certain institutions and properties from taxation.

The Constitution exempts property of recognized organizations used for religious or
charitable purposes. The exemption covers only property taxes and not other taxes. The owner,
however, is subject to income tax. Those properties which are non-profit are exempt from
taxation.

Votes required for grant of tax exemption.

It will be majority of all the Members of Congress in order to minimize the
indiscriminate approval of tax exemption law.

SECTION 29. (1) No money shall be paid out of the Treasury except in
pursuance of an appropriation made by law.

(2) No public money or property shall be appropriated, applied, paid, or

employed, directly or indirectly, for the use, benefit, or support of any sect, church,
denomination, sectarian institution, or system of religion, or of any priest, preacher,
minister, or other religious teacher, or dignitary as such, except when such priest,
preacher, minister, or dignitary is assigned to the armed forces, or to any penal
institution, or government orphanage or leprosarium.

(3) All money collected on any tax levied for a special purpose shall be
treated as a special fund and paid out for such purpose only. If the purpose for
which a special fund was created has been fulfilled or abandoned, the balance, if
any, shall be transferred to the general funds of the Government.

Necessity of appropriation.
It is based upon the principle that the people’s money may be spent only with their
consent. The consent may be expressed either in Constitution or through acts of Congress.
Congress has the control over the acts of the other branches or agencies of the government since
all depend on Congress for money to carry out their functions.

Prohibition against use of public money or property for religious purpose.

There is a principle of the separation of the Church and the state enunciated in Article II,
Section 6. It is also based on the requirement that taxes can only be imposed for a public
purpose.

Expenditure of special fund

 The money raised from such tax shall be treated as a special fund and paid out for such
purpose only. It cannot be sent for any other public purpose.

SECTION 30. No law shall be passed increasing the appellate jurisdiction of

the Supreme Court as provided in this Constitution without its advice and
concurrence.

Law increasing appellate jurisdiction of Supreme Court

The Supreme Court is already burdened with a heavy load of cases. Hence, the
Constitution requires that any law increasing its appellate jurisdiction must be with its advice and
conformity.

SECTION 31. No law granting a title of royalty or nobility shall be enacted.

Prohibition against granting title of royalty or nobility

Regal or noble titles are inconsistent with the egalitarian principle underlying our
Constitution and with our republican form of government as opposed to the monarchial or
aristocratic system. This prohibition is directed to Congress.

SECTION 32. The Congress shall, as early as possible, provide for a system
of initiative and referendum, and the exceptions therefrom, whereby the people can
directly propose and enact laws or approve or reject any act or law or part thereof
passed by the Congress or local legislative body after the registration of a petition
therefor signed by at least ten per centum of the total number of registered voters,
of which every legislative district must be represented by at least three per centum
of the registered voters thereof.

Meaning of initiative and referendum.

Initiative ꟷ power of the people to directly propose or enact laws at polls called for the
purpose.
Referendum ꟷ process by which any act or law passed by Congress or local legislative
body is submitted to the people for their approval or disapproval.

Congress to provide a system of initiative and referendum.

The importance of Section 32 is through the devices of initiative and referendum, the
people are able to directly assert their sovereignty and articulate what they feel about certain
political, social, and economic issue confronting the country.