ABAKADA Guro Partylist v. Purisima (G.R. No.

166715)
Facts:

RA 9335 or Attrition Act of 2005 was enacted to optimize the revenue-generation

capability and collection of the BIR and the BOC. The law intends to encourage their
officials and employees to exceed their revenue targets by providing a system of
rewards and sanctions through the creation of Rewards and Incentives Fund and
Revenue Performance Evaluation Board.

The Boards in the BIR and BOC to be composed by their respective Commissioners,
DOF, DBM, and NEDA, were tasked to prescribe the rules and guidelines for the
allocation, distribution and release of the fund, to set criteria and procedures for
removing service officials and employees whose revenue collection fall short of the
target; and further, to issue rules and regulations. Also, the law tasked the DOF, DBM,
NEDA, BIR, BOC and the CSC to promulgate and issue the IRR of RA 9335, subject to
the approval of the Joint Congressional Oversight Committee created solely for the
purpose of approving the formulated IRR. Later, the JCOO having approved a
formulated IRR by the agencies, JCOO became functus officio and ceased to exist.

Petitioners, invoking their right as taxpayers, filed this petition challenging the
constitutionality of RA 9335 and sought to prevent herein respondents from
implementing and enforcing said law.

Petitioners assail, among others, the creation of a congressional oversight committee

on the ground that it violates the doctrine of separation of powers, as it permits
legislative participation in the implementation and enforcement of the law, when
legislative function should have been deemed accomplished and completed upon the
enactment of the law. Respondents, through the OSG, counter this by asserting that
the creation of the congressional oversight committee under the law enhances rather
than violates separation of powers, as it ensures the fulfillment of the legislative
policy.

Issue:

Whether the presentment of IRR to Congress for approval as condition for its
effectivity violates the constitutional principles of bicameralism and the rule on
presentment

Ruling: YES.

Legislative power (or the power to propose, enact, amend and repeal laws) is vested
in Congress which consists of two chambers, the Senate and the House of
Representatives. A valid exercise of legislative power requires the act of both
chambers. Corrollarily, it can be exercised neither solely by one of the two chambers
nor by a committee of either or both chambers. Thus, assuming the validity of a
legislative veto, both a single-chamber legislative veto and a congressional committee
legislative veto are invalid.

Every bill passed by Congress must be presented to the President for approval or veto.
In the absence of presentment to the President, no bill passed by Congress can
become a law. In this sense, law-making under the Constitution is a joint act of the
Legislature and of the Executive. Assuming that legislative veto is a valid legislative
act with the force of law, it cannot take effect without such presentment even if
approved by both chambers of Congress.
In sum, two steps are required before a bill becomes a law. First, it must be approved
by both Houses of Congress. Second, it must be presented to and approved by the
President. As summarized by Justice Isagani Cruz and Fr. Joaquin G. Bernas, S.J., the
following is the procedure for the approval of bills:

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.

The first reading involves only a reading of the number and title of the measure and
its referral by the Senate President or the Speaker to the proper committee for study.

The bill may be “killed” in the committee or it may be recommended for approval,
with or without amendments, sometimes after public hearings are first held thereon.
If there are other bills of the same nature or purpose, they may all be consolidated
into one bill under common authorship or as a committee bill.

Once reported out, the bill shall be calendared for second reading. It is at this stage
that the bill is read in its entirety, scrutinized, debated upon and amended when
desired. The second reading is the most important stage in the passage of a bill.

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. On the third reading, the
members merely register their votes and explain them if they are allowed by the rules.
No further debate is allowed.

Once the bill passes third reading, it is sent to the other chamber, where it will also
undergo the three readings. If there are differences between the versions approved
by the two chambers, a conference committee58 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.

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…

The President‘s role in law-making: The final step is submission to the President for
approval. Once approved, it takes effect as law after the required publication.

Where Congress delegates the formulation of rules to implement the law it has
enacted pursuant to sufficient standards established in the said law, the law must be
complete in all its essential terms and conditions when it leaves the hands of the
legislature. And it may be deemed to have left the hands of the legislature when it
becomes effective because it is only upon effectivity of the statute that legal rights and
obligations become available to those entitled by the language of the statute. Subject
to the indispensable requisite of publication under the due process clause, the
determination as to when a law takes effect is wholly the prerogative of Congress. As
such, it is only upon its effectivity that a law may be executed and the executive branch
acquires the duties and powers to execute the said law. Before that point, the role of
the executive branch, particularly of the President, is limited to approving or vetoing
the law.