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The Law Aspirants

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Tolentino vs. Secretary of Finance
By: Dennis D. San Diego
G.R. No. 115455
235 SCRA 630 (1994)
RA 7716, otherwise known as the Expanded Value-Added Tax Law, is an act that seeks to
widen the tax base of the existing VAT system and enhance its administration by amending
the National Internal Revenue Code. There are various suits questioning and challenging the
constitutionality of RA 7716 on various grounds.
Tolentino contends that RA 7716 did not originate exclusively from the House of
Representatives but is a mere consolidation of HB. No. 11197 and SB. No. 1630 and it did not
pass three readings on separate days on the Senate thus violating Article VI, Sections 24 and
26(2) of the Constitution, respectively.
Art. VI, 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.
Art. VI, Section 26(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.
Whether or not RA 7716 violated Art. VI, Section 24 and Art. VI, Section 26(2) of the
No. The phrase originate exclusively refers to the revenue bill and not to the revenue law.
It is sufficient that the House of Representatives initiated the passage of the bill which may
undergo extensive changes in the Senate.
SB. No. 1630, having been certified as urgent by the President need not meet the requirement
not only of printing but also of reading the bill on separate days.
April 2, 2012 - Posted by thelawaspirants | Statutory Construction | government, politics
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