B.

Interpretation or Construction of Words and

Phrases
IN GENERAL
A word or phrase used in the statue may have an
ordinary, generic, restricted, technical, legal,
commercial or trading meaning.

usage. In 1993 edition of Websters International

Dictionary, lumber is defined as timber or logs after
being prepared for the market. Therefore, lumber is
processed log or timber. Sec. 68 of PD 705 makes no
distinction between raw and processed timber.
Silverio vs. Republic
2. Statutory Definition

General rule in interpreting the meaning and scope of a

term used in the law review of the WHOLE law
involved as well as the INTENDMENT of law (not of an
isolated part or a particular provision alone)
1. in the absence of legislative intent to the
contrary, words and phrases should be given
their plain, ordinary and common meaning
Mustang Lumber Inc., vs. CA
Statute: Sec. 68 of PD 705 penalizes the cutting,
gathering and or collecting timber or other forest
products without a license.
Issue: WON lumber included in timber
HELD: The Revised Forestry Code contains no definition
of timber or lumber. Timber is included in definition of
forestry products par. (q) Sec. 3. Lumber same
definitions as processing plants. Processing plant is
any mechanical set-up, machine or combination of
machine used for processing of logs and other forest
raw materials into lumber, veneer, plywood, etc.
Simply means, lumber is processed log or forest raw
material. The Code uses lumber in ordinary common

The legislative definition controls the meaning of a

statutory word, irrespective of any other meaning the
word or phrase may have in its ordinary or usual sense.
For the legislature, in adopting a specific definition is
deemed to have restricted the meaning of the word
within the terms of the definition.
When the legislature defines a word, it does not usurp
the courts function to interpret the laws but merely
legislates what should form part of the law itself.
While the definition of terms in a statute must be given
all weight due to them in the construction of the
provision in which they are used, the terms or phrases
being part and parcel of the whole statute must be
given effect in their entirety as harmonious, coordinated
and integrated unit. Not as a mass of heterogeneous
and unrelated if not incongruous terms, clauses and
sentences.
Chang Yung fa vs. Giazon
ISSUE: whether alien who comes into country as
temporary visitor is an immigrant

Held: While immigrant in ordinary definition, an alien

who comes to the Philippines for permanent residence,
the Immigration Act makes its own definition of term,
which is any alien departing from any place outside the
Philippines, destined for the Philippines, other than a
non-immigrant, the definition emphasizes an immigrant,
who is an alien, who comes to the Philippines either to
reside temporarily or permanently.

resembling, or of the same kind or class as those

specifically mentioned.

People vs. Buenviaje

Principle: based on proposition that had the legislature

intended the general words to be used in their generic
and unrestricted sense, it would have not enumerated
the specific words.

Issue: Whether a person who practiced chiropractic

without having been duly licensed, may be criminally
liable for violation of medical law
Held: Though the term practice of medicine,
chiropractic may in ordinary sense fall within its
meaning; statutorily defined includes manipulations
employed in chiropractic; thus one who practices
chiropractic without license is criminally liable.
3. In the absence of legislative intent to the
contrary; general words are to be construed
generally.
Exception: General terms may be restrained and limited
by specific terms with which they are associated
4. Ejusdem Generis (or the same kind or species)
General Rule: Where a general word or phrase follows
an enumeration of particular and specific words of the
same class or where the latter follow the former, the
general word or phrase is to be construed to include, or
to be restricted to persons, things or cases akin to

Purpose: give effect to both particular or general words,

by treating the particular words as indicating the class
and the general words as indicating all that is embraced
in said class, although not specifically named by the
particular words.

Presumption: the legislators address specifically to the

particularization
Limitations of Ejusdem Generis
Requisites:
a. Statute contains an enumeration of particular and
specific words, followed by general word or phrase
b. Particular and specific words constitute a class or
are the same kind
c. Enumeration of the particular and specific words
is not exhaustive or is not merely by examples
d. There is no indication of legislative intent to give
the general words or phrases a broader meaning
Rule of ejusdem generis, is not of universal application,
it should use to carry out, not defeat the intent of the
law.
Colgate Palmolive Phils., Inc. vs. Hon. Jimenez
GR No. L-14787, January 28, 1961

Statutory rule: General terms may be restricted by specific word,

with the result that the general language will be limited by specific
language which indicates the statutes object and purpose. The rule
is applicable only to cases wherein, except for one general term, all
the items in an enumeration belong to or fall under one specific
class.
Facts:

Petitioner corporation engages in manufacturing toilet

preparations and household remedies. They import materials
including stabilizers and flavors is among those petitioner
imports. For every importation, petitioner pays 17% special excise
tax on the foreign exchange used for the payment of the cost,
transportation and other charges pursuant to RA 601, the Exchange
Tax Law. However the same law also provides that foreign
exchanged used for xxx importation to the Philippines of xxx
stabilizers and flavors xxx shall be refunded to any importer
making application therefore. Petitioner now seeks a refund of the
17% special excise tax they paid in the total sum of P113,343.99.
Issue: W/N the foreign exchange used by petitioner in the
importation of dental cream stabilizers and flavors is exempt from
the 17% special excise tax imposed by the Exchange Tax Law so as
to entitle it to a refund.
Held:

Yes. The refusal to deny refund was based on the argument

that all the items enumerated for the tax exemption fall under one
specific class, namely: food products, book supplies/materials and
medical supplies and that for petitioners to be exempt, the
stabilizers and flavors they use must fall under the category of
food products. Respondent contends that since petitioners use
these as toothpaste, the same is not a food product. Court ruled
that although stabilizers and flavors are preceded by items that
might fall under food products, the following which were also
included are hardly such: fertilizer, poultry feed, industrial starch
and more. Therefore, the law must be seen in its entirety. The rule
of construction that general and unlimited terms are restrained and
limited by a particular recital does not require the rejection of
general terms entirely. It is intended merely as an aid in
ascertaining the intention of the legislature and is to be taken in
connection with other rules of construction.

PP vs. Vicente Echavez, Jr. et al.

GR Nos. L-47757-61, January 28, 1990

Statutory rule: Rule of ejusdem generis is merely a tool of statutory

construction resorted to when legislative intent is uncertain.
Facts:

16 persons were charged with squatting which is penalized

by Presidential Decree No. 772 which provides that any person
who with the use of force, xxx succeeds in occupying or possessing
the property of another against his will for residential, commercial
or any other purposes, shall be punished by imprisonment xxx The
lower court denied the motion and ruled that agricultural land is not
part of PD 772 on the basis of ejusdem generis (of the same kind or
species) since its preamble does not mention the Secretary of
Agriculture.
Issue: W/N PD 772 applies to agricultural lands
Held:
No. PD 772 does not apply to pasture lands because its
preamble shows that it was intended to apply to squatting in
urban communities or more particularly to illegal constructions in
squatter areas made by well-to-do individuals. But the Supreme
Court disagreed with the lower courts usage of the maxim Ejusdem
Generis because the intent of the decree is unmistakable. It stated
that the rule of ejusdem generis is merely a tool for statutory
construction which is resorted to when the legislative intent is
uncertain.

RP vs. Eutropio Migrinio and Troadio Tecson

GR No. 89483, August 30, 1990
Statutory rule: Applying the rule in statutory construction known as
ejusdem generis, that is where general words follow an
enumeration of persons or things, such general words are not to be
construed in their widest extent, but are to be held as applying only
to persons or things of the same kind or class as those especially
mentioned.
Facts:

Acting on information received which indicated the

acquisition of wealth beyond his lawful income, the Philippine AntiGraft Board required private respondent Lt. Col. Tecson to submit
his explanation or comment, together with supporting evidence
thereto. Private respondent was unable to provide supporting
evidence because they were allegedly in the custody of his
bookkeeper who has gone abroad. The anti-graft Board was created

by the PCGG to "investigate the unexplained wealth and corrupt

practices of AFP personnel, both retired and in active service."
Private respondent mainly argues that he is not one of the
subordinates contemplated in Executive Orders No. 1, 2, 14 and 14A are acts of his alone and not connected with being a crony,
business associate or subordinate. Hence, the PCGG has no
jurisdiction to investigate him.
Issue: W/N private respondent may be investigated and prosecuted
by the Board, an agency of the PCGG, for violation of RA 3019 and
1379.
Held:
No. Applying the rule in statutory construction, the term
"subordinate" as used in EO 1 and 2 would refer to one who enjoys
close association or relation with former President Marcos and/or
his wife, similar to the immediate family member, relative and
close associate in E) 1 and the close relative, business associate,
dummy, agent or nominee in EO 2.

The decree makes no specific mention of areas reserved for water

facilities. Therefore, we resort to statutory construction to determine whether
these areas fall under other similar facilities and amenities.
The basic statutory construction principle of ejusdem generis states
that where a general word or phrase follows an enumeration of particular and
specific words of the same class, the general word or phrase is to be
construed to include or to be restricted to things akin to or resembling, or
of the same kind or class as, those specifically mentioned. [34]
Applying this principle to the afore-quoted Section 1 of P.D. 1216, we
find that the enumeration refers to areas reserved for the common welfare of
the community. Thus, the phrase other similar facilities and amenities
should be interpreted in like manner.

Note: Ejusdem Generis General words followed by an enumeration

of persons or things by words of a particular and specific meaning,
such general words are not to be construed in their widest extent,
but are to be held as applying only to persons or things of the same
kind or class as those specifically mentioned.

Liwag vs. happy Glen Loop Homeowners Association

Here, the water facility was undoubtedly established for the benefit of
the community. Water is a basic need in human settlements, [35] without which
the community would not survive. We therefore rule that, based on the
principle of ejusdem generis and taking into consideration the intention of the
law to create and maintain a healthy environment in human settlements,
[36]

HELD: Lot 11, Block 5 of Happy Glen Loop Subdivision forms part of its
open space
The term open space is defined in P.D. 1216 as an area reserved
exclusively for parks, playgrounds, recreational uses, schools, roads, places
of worship, hospitals, health centers, barangay centers and other similar
facilities and amenities.[33]

the location of the water facility in the Subdivision must form part of the

area reserved for open space.

5. Words with commercial or trade definitions

Words or phrase common among merchants and
traders, acquire commercial meanings.
When any of the words used in the statute, it should be
given such trade or commercial meaning as has been
generally understood among merchants.

Used in the following tariff laws, laws of commerce,

laws of government of the importer
The law to be applicable to his class, should be
construed as universally understood by imported or
trader.
6. Words with legal or technical definitions
General Rule: words that have or have been used in a
technical sense or those that have been judicially
construed to have a certain meaning should be
interpreted according to the sense in which they have
been previously used, although the sense may vary
from the strict or literal meaning of the words.
Presumption: language used in a statute, which has a
technical or well-known meaning is used in that sense
by the legislature.
Malanyaon vs. Lising
Sec. 13 of Anti-Graft law
Statute: if a public officer is acquitted, he shall be
entitled to reinstatement and to his salaries and
benefits which he failed to receive during the
suspension
Issue: Will a public officer whose case has been
dismissed not acquitted is entitled to benefits of
Section 13?

to acquittal except when the dismissal comes after the

prosecution has presented all its evidence and is based
on insufficiency of such evidence.
Manila Herald Publishing Co., Inc. vs. Ramos
Section 14 of rule 59 of Rules of Court which prescribes
the steps to be taken when property attached is claimed
by a person other than the defendant or his agent
Statute: proper action limits the 3rd partys remedy to
intervene in the action in which the writ of attachment
is issued
Held: action has acquired a well-defined meaning as
an ordinary suit in a court of justice by which one party
prosecutes another for the enforcement or protection of
a right or prevents redress or wrong
While
Section 2, Rule 2 of the Rules of Court,
Commencement of Action
Statute: Civil action may be commenced by filling a
complaint with the proper court
Word: commencement indicates the origination of
entire proceeding
It was appropriate to use proper action )in 1st statute)
than intervention, since asserted right of 3rd party
claimant necessarily flows out of pending suit; if the
word intervention is used, it becomes strange.
7. How Identical terms in the statute construed

Held: No. Acquittal (legal meaning) finding of not

guilty based on the merit, Dismissal does not amount

General Rule: a word or phrase repeatedly used in a

statute will bear the same meaning throughout the
statute; unless a different intention is clearly expressed.

Presumption: that the legislature made no qualification

in the general use of a term
Juanito Pilar vs. Commission on Elections

Rationale: word used in a statue in a given sense

presumed to be used in same sense throughout the law
Dela Paz vs. Court of Agrarian Relations
(Riceland)
share tenancy 0 average produce per hectare for
the 3 agricultural years next preceding the current
harvest
leasehold according to normal average harvest
of the 3 preceding years
Year agricultural not calendar year
Agricultural Year represents 1 cropping; if in
calendar year, 2 cropping are raised thats 2
agricultural years.
8. Ubi lex non distinguit nec nos distinguere
debemus where the law does not distinguish,
courts should not distinguish
Corollary principle: General words or phrases in a
statute should ordinarily be accorded their natural and
general significance

GR No. 115245, July 11, 1995

Statutory rule: The rule is well recognized that where the law does
not distinguish, courts should not distinguish.
Facts:
On March 22, 1992, petitioner filed his certificate of
candidacy for the position of member of the Sangguniang
Panlalawigan of the Province of Isabela. Three days later, he
withdrew his certificate of candidacy. As a result, respondent
Commission imposed a fine of P10,000.00 for failure to file his
statement of contributions and expenditures. Petitioner contends
that it is clear from the law that the candidate must have entered
the political contest, and should have either won or lost.
Issue: W/N petitioner can be held liable for failure to file a
statement of contributions and expenditures since he was a "noncandidate", having withdrawn his certificate of candidacy three
days after its filing.
Held:

Yes. Sec. 14 of Ra 7166 states that "every candidate" has

the obligation to file his statement of contributions and
expenditures. As the law makes no distinction or qualification as to
whether the candidate pursued his candidacy or withdrew the
same, the term "every candidate" must be deemed to refer not
only to a candidate who pursued his campaign, but also to who
withdrew his candidacy. Sec. 13 of Resolution No. 2348
categorically refers to "all candidates who filed their certificate of
candidacy".

Corollary principle: Where the law does not make any

exception, courts may not except something there from,
unless there is a compelling reason to justify it.

People vs.
Tugonon

Application: when legislature laid down a rule for one

class, no difference to other class.

Statutory rule: If the law makes no distinction, neither should the

court.

Judge

Antonio

Evangelista

and

Guildo

GR No. 110898, February 20, 1996

Facts:

Private respondent Guildo Tugonon was charged and

convicted of frustrated homicide. He filed a petition for probation.
However, the Chief Probation and Parole Officer recommended
denial of private respondent's application for probation on the
ground that by appealing the sentence of the trial, he had already
waived his right to make his application for probation. The RTC set
aside the Probation Officer's recommendation and granted private
respondent's application on April 23, 1993.
Issue: W/N respondent judge committed a grave abuse of discretion
by granting private respondent's application for probation despite
the appeal filed by the private respondent.
Held:

Yes. Private respondent filed his application for probation on

December 28, 1992, after PD 1990 had taken effect. It is thus
covered by the prohibition that "no application for probation shall
be entertained or granted if the defendant has perfect the appeal
from the judgment of conviction" and that "the filing of the
application shall deemed a waiver of the right to appeal." having
appealed from the judgment of the trial court and applied for
probation after the Court of Appeals had affirmed his conviction,
private respondent was clearly precluded from the benefits of
probation. Furthermore, the law makes no distinction between
meritorious and unmeritorious appeals so neither should the court.

drawn against his dollar account with a foreign bank and as such, it
is not covered by the Bouncing Checks Law..
Issue: W/N a foreign check drawn against a foreign account is
covered by BP 22.
Held:
Yes. The law does not distinguish the currency involved in
the case since what the law only specifies is that checks drawn
and issued in the Philippines, though payable outside thereof are
within the coverage of the law. It is a cardinal rule that where the
law does not distinguish, courts should not distinguish.
Parenthetically, the rule is that where the law does not make any
exception, courts may not except something unless compelling
reasons exist to justify it.

***Tolentino vs. Catoy (De. 10, 1948)

9. Expression unios est alterius
The express mention of one person, thing or
consequence implies the exclusion of all others.
Rule may be expressed in number of ways:

Cecilio De Villa vs Court of Appeals

GR No. 87416, April 8, 1991
Statutory rule: When the law does not make any exception, courts
may not except something unless compelling reasons exist to
justify it.
Facts:
Petitioner Cecilio De Villa was charged before the RTC of
Makati for violation of Batas Pambansa Bilang 22, the Bouncing
Checks Law. Petitioner contends that the check in question was

Expressum facit cessare tacitum what is

expressed puts an end to that which is implied
where a statute, by its terms, is expressly limited
to certain matters, it may not, by interpretation or
construction, be extended to other matters.
Exception firmat regulam in casibus non exceptis
a thing not being excepted must be regarded as
coming within the purview of the general rule.
Expressio inius est exclusion alterius the
expression of one or more things of a class
implies the exclusion of all not expressed, even
though all would have been implied had none
been expressed; opposite the doctrine of
necessary implication

Application of expression inius rule

Generally used in construction of statutes granting
powers, creating rights and remedies restricting
common rights, imposing rights and forfeitures, as well
as statutes strictly construed
Limitations of the rule
1. It is not a rule of law, but merely a tool in
statutory constructions
2. Expressio unius exclusion alterius, no more than
auxiliary rule of interpretation to be ignored
where other circumstances indicate that the
enumeration was not intended to be exclusive
3. Does not apply where enumeration is by way of
example or to remove doubts only
4. Does not apply when in case a statute appears
upon its face to limit the operation of its provision
to particular persons or things enumerating them,
but no reason exists why other persons or things
not so enumerated should not have been included
and manifest injustice will follow by not including
them.
5. If it will result in incongruities or a violation of the
equal protection clause of the Constitution
6. If adherence thereto would cause inconvenience,
hardship and injury to the public interest
*** Romaualdez vs. Hon. Marcelo and PCGG ( Gr No.
165510-33)
*** Go-Tan vs. Spouses Tan (Gr. No. 168552)
10.
The use of the term and and the word or
or the use of disjunctive and conjunctive words

OR as disjunctive word signifying disassociation and

independence of one thing from each of the other things
enumerated
OR as to mean AND only when the spirit or context of
the law so warrants
OR as that is to say / interpretative / expository
giving that which precedes it the same significance as
that which follows it
OR as to mean successively to follow the order in
which objects, acts or persons have been named in the
statue.
AND as conjunctive word used to denote union,
binding together or relating one to the other
AND as to men OR only resorted to when a literal
interpretation would pervert the plain intention of the
legislature as gleaned from the context of the statute or
from external factors.
AND / OR construed shall be given to both conjunctive
and disjunctive accordingly as one or the other may
best effectuate the purpose intended by the legislature.
***Romulo et. Al vs. HDMF ( June 19, 2000)
***Concurring opinion of Justice Castro in the case of
PCA Inc, vs. Mathay (Oct. 4, 1996)
11.

Use of the words may and shall

Mandatory statute is a statute which commands either

positively that something be done, or performed in
particular way, or negatively that something be not

done, leaving the person concerned no choice on the

matter except to obey.
A directory statute is a statute which is permissive or
discretionary in nature and merely outlines the act to be
done in such a way that no injury can result from
ignoring it or that its purpose can be accomplished in a
manner other than that prescribed and substantially the
same result obtained.
As a general rule, the word shall in a statute implies
that the statute is mandatory.
The term shall is a word of command and in one
which has or which must be given a compulsory
meaning and it is generally imperative or mandatory.
The word may is an auxiliary verb showing, among
others opportunity or possibility. Under ordinary
circumstances the phrase may be implies the possible
existence of something.
Generally speaking, the use of the word may in a
statute denotes that it is directory in nature. The word
may is generally permissive only and operates to
confer discretion.
The word may as used in adjective laws, such as
remedial statutes which are construed liberally, is only
permissive and not mandatory.
Rule: may should be read as shall
- Where such construction is necessary to
give effect to the apparent intention of the
legislature
- Where a statute provides for doing of some
acts which is required by justice or public
duty

Where it vests a public body or officer with

power and authority to take such action
which concerns for the public interest or
rights of individuals

Rule: shall should be read may

- When so required by the context or by the
intention of the legislature
- When no public benefit or private right
requires that it be given an imperative
meaning
Purita Bersabal vs Hon. Judge Serafin Salvador
Gr No. L-35910, July 21, 1978
Statutory rule: Use of word may in the statute generally connotes a
permissible thing while the word shall is imperative.
Facts:
Private respondents filed an ejectment suit against the petitioner.
The subsequent decision was appealed by the petitioner and during its
pendency, the court issued an order stating that counsels for both
parties are given 30 days from receipt of this order within which to file their
memoranda in order for this case to be submitted for decision by the
court. After receipt, petitioner filed a Motion Ex Parte to Submit
Memorandum within 30 days from receipt of Notice of Submission of the
transcript of stenographic notes taken during the hearing of the case which
was granted by the court. But the respondent judge issued an order
dismissing the case for failure to prosecute petitioners appeal. Petitioner
filed a motion for reconsideration citing the submitted ex parte motion but
the court denied it.
Issue: W/N the mere failure of an appellant to submit the mentioned
memorandum would empower the CFI to dismiss the appeal on the ground
of failure to prosecute.
Held: The court is not empowered by law to dismiss the appeal on the
mere failure of an appellant to submit his memorandum. The law provides
that Courts shall decide.. cases on the basis of the evidence and
records transmitted from the city courts: providedparties may submit
memorandum.. if so requested. It cannot be interpreted otherwise than
that the submission of memorandum is optional. Being optional, a party
may choose to waive submission of the memoranda. As a general rule, the
word may when used in a statute is permissive only and operates to
confer discretion; while the word shall is imperative, operating to impose
a duty which may be enforced.

Jenette Marie Crisologo

Maureal

vs Globe Telecom, Cesar

GR No. 167631, December 16 2005

Statutory rule: Statutory rule: Use of word may in the statutes
generally connotes a permissible thing while the word shall is
imperative

c. Strict and Liberal Construction and

Interpretation of Statutes
Whether a statute is to be given a strict or liberal
construction will depend upon the following:
a. The nature of the statute
b. The purpose to be sub served
c. The mischief to be remedied
Purpose: to give the statute the interpretations that will
best accomplish the end desired and effectuate
legislative intent
Strict construction is that construction according to
the letter of a statute, which recognizes nothing that is
not expressed, takes the language used in its exact
meaning and admits no equitable consideration.
The scope of the statute shall not be extended or
enlarged by implication, intendment, or equitable
consideration beyond the literal meaning of its terms.
Liberal construction means equitable construction as will
enlarge the letter of a statute to accomplish its intended
purpose, carry out its intent, or promote justice.

The words should receive a fair and reasonable

interpretation, so as to attain the intent, spirit and
purpose of the law.
Statues Strictly Construed
1. Penal or Criminal Statues are strictly construed
against the State and liberally construed in favor
of the accused
Centeno vs. Villalon-Pornillos
Held: PD 1564 which punishes a person who solicits or
receives contribution for charitable or public welfare
purposes without any permit first secured from the
Department of Social Services, DID NOT include
religious purposes in the acts punishable, the law
CANNOT be construed to punish the solicitation of
contributions for religious purposes, such as repair or
renovation of the church.
Villaseor vs. Oco-Perguerra
Sec. 13 of R.A. No. 3019 not a
penal provision but
a
procedural one

It is petitioners contention that as a penal statute, the provision on preventive

suspension should be strictly construed against the State and liberally in their favor.

We cannot agree. Section 13 of R.A. No. 3019 on preventive suspension is not a

penal provision. It is procedural in nature. Hence, the strict construction rulefinds no
application. The Court expounded on this point in Buenaseda v. Flavier:[34]

Penal statutes are strictly construed while procedural statutes are

liberally construed (Crawford, Statutory Construction, Interpretation of
Laws, pp. 460-461; Lacson v. Romero, 92 Phil. 456 [1953]). The test in
determining if a statute is penal is whether a penalty is imposed for the
punishment of a wrong to the public or for the redress of an injury to an
individual (59 Corpuz Juris, Sec. 658; Crawford, Statutory Construction,
pp. 496-497). A Code prescribing the procedure in criminal cases is not
a penal statute and is to be interpreted liberally (People v. Adler, 140
N.Y. 331; 35 N.E. 644).[35] (Underlining supplied)

As We have already established, preventive suspension is not, in actual fact, a

penalty at all. It is a procedural rule.

2. Statutes limiting the rights of individuals

Statutes in derogation of rights Rights are not
absolute, and the state, in the exercise of police power,
may enact legislation curtailing or restricting their
enjoyment. As these statutes are in derogation of
common or general rights, they are generally strictly
construed and rigidly confined to cases clearly within
their scope and purpose.
3. Statutes granting privileges
Statutes granting advantages to private persons or
entities have in many instances created special
privileges or monopolies for the grantees and have thus
been viewed with suspicion and strictly construed
Privilegia recipient largam interpretationem voluntati
consonam concedentis privileges are to be interpreted
in accordance with the will of him who grants them.
4. Statutes relating to suspension or removal of
public officials are strictly construed

Reason: the remedy of removal is a drastic one and

penal in nature. Injustice and harm to the public
interest would likely emerge should such laws be not
strictly interpreted against the power of suspension or
removal
Hebron vs. Reyes
Procedure for removal or suspension should be strictly
construed.
Statute: Local elective officials are to be removed or
suspended, after investigation by the provincial board,
subject to appeal to the President. The President has no
authority on his own to conduct the investigation and to
suspend such elective official.
5. Naturalization laws are strictly construed against
the applicant and rigidly followed and enforced.
6. Statutes imposing taxes and customs duties
Taxes statutes must be construed strictly against the
government and liberally in favor of the taxpayer
Power to tax involves power to destroy
Reason: taxation is a destructive power which interferes
with the personal property rights of the people and
takes from them a portion of their property for the
support of the government.
7. Statutes granting tax exemptions
Laws granting tax exemptions are thus construed
strictissimi juris against the taxpayer and liberally in
favor of the taxing authority

Burden of proof on the taxpayer claiming to be

exempted

those expressly exempted by the proviso should be

freed from the operation of the statue.

Basis to minimize the different treatment and foster

impartiality, fairness and equality of treatment among
taxpayers

Statutes Liberally Construed

8. Statutes authorizing suits against the government

Article XVI, Section 3 of the 1987 Constitution The
State may not be sued without its consent
General Rule: Sovereign is exempt from suit
Exception: in the form of statute, state may give its
consent to be sued, statute is to be strictly construed
and waiver from immunity from suit will not to be lightly
inferred.
Reason for non-suability not to subject the stet to
inconvenience and loss of governmental efficiency
9. Exception to general provisions
The rules on execution pending appeal must be strictly
construed being an exception to the general rule.
Situations which allow exceptions to the requirement of
warrant of arrest or search warrant ,must be strictly
construed; to do so would infringe upon personal liberty
and set back a basic right.
A preference is an exception to the general rule.
A proviso should be interpreted strictly with the
legislative intent, should be strictly construed and only

1. General welfare legislations

2 branches
a. One branch attaches to the main trunk of
municipal authority relates to such ordinances
and regulations as may be necessary to carry into
effect and discharge the powers and duties
conferred upon local legislative bodies by law
b. Other branch is much more independent of the
specific functions enumerated by law authorizes
such ordinances as shall seem necessary and
proper to provide for health and safety, promote
the prosperity, improve the morals, peace, good
order of the the LGU and the inhabitant thereof,
and for the protection of the property therein
Construed in favor of the LGUs
-to give more power to local governments in promoting
the economic condition, social welfare, and material
progress of the people in the community
-construed with proprietary aspects, otherwise would
cripple LGUs
-must be elastic and responsive to various social
conditions
-must follow legal progress of a democratic way of life
***Manila Electric Vs. NLRC (1989)
***Corporal vs. ECC (1994)
2. Grant of power to Local government units
RA 2264 Local Autonomy Act

Section 12 implied power of a province, a city or a

municipality shall be liberally construed in its favor. Any
fair and reasonable doubt as to the existence of the
power should be interpreted in favor of the local
government and it shall be presumed to exist

People vs. Reyes

3. Election Laws
Elections laws should be reasonably and liberally
construed to achieve their purposes

When does the period of prescription start day of the

discovery or registration in the Registry of Deeds?

Purpose: to effectuate and safeguard the will of the

electorate in the choice of their representatives
Election laws may be divided into three parts for
purposes of applying the rules in statutory construction.
The first part refers to the provisions for the conduct of
elections which elections officials are required to follow.
The second part covers those provisions which
candidates for office are required to perform. The third
part embraces those procedural rules which are
designed to ascertain, in case of dispute, the actual
winner in the elections.
4. Amnesty proclamations
Amnesty proclamations should be liberally construed as
to carry out their purpose to encourage the return to
the fold of law of those who have veered from the law.
In case of doubt as to whiter certain persons come
within the amnesty proclamation, the doubt should be
resolve in their favor and against the State.
5. Statues prescribing prescription of offenses
Liberally construed in favor of the accused;
Reason: time wears off proof and innocence

Article 91 of the RPC period of prescription shall

commence to run from the day the crime is discovered
by the offended, authorities,

Held: From the time of registration. Notice need not to

be actual for prescription to run; constructive notice is
enough. More favorable to the accused if prescriptive
period is counted from the time of registration.
6. Adoption statutes are liberally to be construed in
favor of the child to be adopted.
7. Veteran and pension laws are enacted to
compensate a class of men suffered in the service
for hardships they endured and the danger they
encountered in line of duty.
8. Rules of Court to be construed liberally, the
purpose of the rules of court is for the proper and
just determination of a litigation
Procedural laws are no other than technicalities; they
are adopted not as ends in themselves but as means
conducive to the realization of the administration of law
and justice. Rules of Court should not be interpreted to
sacrifice substantial rights at the expense of
technicalities.

D. Conflicting Statutes
Effects should be given to the entire statues
- It may happen that in a statute, conflicting
clauses and provisions may arise. If such may
occur, the statute must be construed as a whole
1. Statutes in Pari Materia
Statutes that relate to the same subject matter, or to
the same class of persons or things, or have the same
purpose or object.
Statutes in pari material are to be construed together;
each legislative act is to be interpreted with reference to
other acts relating to the same matter or subject.
However, if statutes of equal theoretical application to a
particular case cannot be reconciled, the statute of later
date must prevail being a later expression of legislative
will.
2. General And Special Statutes
Sometimes we find statutes treating a subject in
general terms and another treating a part of the same
subject in particularity detailed manner.
If both statutes are irreconcilable, the general statute
must give way to the special or particular provisions as
an exception to the general provisions.
This is so even if the general statute is later enactment
of the legislature and broad enough to include the cases
in special law unless there is manifest intent to repeal
or later the special law.

3. Statute and Ordinance

If there is conflict an ordinance and a statute, the
ordinance must give way.
It is well-settled rule that a substantive law cannot be
amended by a procedural law.
A general law cannot repeal a special law.
In case of conflict between a general provision of a
special law and a particular provision of a general law,
the latter will prevail.
When there is irreconcilable repugnancy between a
proviso and the body of a statute, the former prevails
as latest expression of legislative intent.
The enactment of a later legislation which is general law
cannot be construed to have repealed a special law.
A statute is superior to an administrative circular, thus
the latter cannot repeal or amend it.
Where the instrument is susceptible of two
interpretations, one which will make it invalid and illegal
and another which will make it valid and legal, and the
latter interpretation should be adopted.
In case of conflict between an administrative order and
the provisions of the Constitutions, the latter prevails.