PRESCRIPCIÓN JORGE RODRIGUES

1. 2/3 of both Houses, in joint session

2. Voting separately Emergency powers:

1. During times of war or other national emergency, Congress may, BY LAW, authorize the President to exercise powers necessary and proper to carry out a declared national policy.

2. Limitations:

a. Powers will be exercised for a limited period only; and

b. Powers will be subject to restrictions prescribed by Congress 3. Expiration of emergency powers

a. By resolution of Congress or

b. Upon the next adjournment of Congress Sections 24-27, 30-31 LEGISLATION

Bills that must originate from the House of Representatives (Section 24) CODE: A R T Pu Lo P

1. A ppropriation bills 2. R evenue bills 3. T ariff bills

4. Bills authorizing the increase of public debt 5. Bills of local application

Note: The Senate may, however, propose or concur with amendments. Appropriation bills

1. The primary and specific aim of an appropriation bill is to appropriate a sum of money from the public treasury.

2. Thus, a bill enacting the budget is an appropriations bill.

3. BUT: A bill creating a new office, and appropriating funds therefor is NOT an appropriation bill.

Revenue Bill

1. A revenue bill is one specifically designed to raise money or revenue through imposition or levy.

2. Thus, a bill introducing a new tax is a revenue bill, but a provision in, for instance, the Videogram Regulatory Board law imposing a tax on video rentals does not make the law a revenue bill.

Bills of local application

A bill of local application, such as one asking for the conversion of a municipality into a city, is deemed to have originated from the House provided that the bill of the House was filed prior to the filing of the bill in the Senate even if, in the end, the Senate approved its own version.

Limitations:

1. For appropriation bills:

a. Congress cannot increase the appropriations recommended by the President for the operation of the Government as specified in the budget.

b. Each provision or enactment in the General Appropriations Bill must relate specifically to some particular appropriation therein and any such provision or enactment must be limited in its operation to the appropriation to which it relates. c. The procedure in approving appropriations for Congress shall strictly follow the

procedure for approving appropriations for other departments and agencies. d. A special appropriations bill must specify the purpose for which it is intended and

must be supported by funds actually available as certified by the National Treasurer or to be raised by a corresponding revenue proposal therein.

e. Transfer of appropriations:

i. Rule: No law shall be passed authorizing any transfer of appropriations ii. BUT the following 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

- President

- President of the Senate

- Speaker of the House of Representatives - Chief of Justice of the Supreme Court - Heads of the Constitutional Commissions f. Discretionary funds appropriated for particular officials shall be:

i. Disbursed only for public purposes;

ii. Should be supported by appropriate vouchers; and iii. Subject to guidelines as may be prescribed by law.

g. If Congress fails to pass General Appropriations Bill (GAB) by the end of any fiscal year:

i. The GAB for the previous year is deemed reenacted

ii. It will remain in full force and effect until the GAB is passed by Congress. 2. For law granting tax exemption

It should be passed with the concurrence of a MAJORITY of ALL the members of Congress.

3. For bills in general

a. Every bill shall embrace only one (1) subject, as expressed in the title thereof i. As a mandatory requirement

ii. The title does not have to be a complete catalogue of everything stated in the bill. It is sufficient if the title expresses the general subject of the bill and all the provisions of the statute are germane to that general subject. iii. A bill which repeals legislation regarding the subject matter need not state

in the title that it is repealing the latter. Thus, a repealing clause in the bill is considered germane to the subject matter of the bill.

b. Readings

1. In order to become a law, each bill must pass three (3) readings in both Houses.

2. General rule: Each reading shall be held on separate days & printed copies thereof in its final form shall be distributed to its Members three (3) days before its passage.

3. Exception: If a bill is certified as urgent by the President as to the necessity of its immediate enactment to meet a public calamity or emergency, the 3 readings can be held on the same day.

4. First reading – only the title is read; the bill is passed to the proper committee Second reading – Entire text is read and debates are held, and amendments introduced.

Third reading – only the title is read, no amendments are allowed. Vote shall be taken immediately thereafter and the yeas and nays entered in the journal. Veto power of President:

1. Every bill, in order to become a law, must be presented to and signed by the President.

2. If the President does not approve of the bill, he shall veto the same and return it with his objections to the House from which it originated. The House shall enter the objections in the Journal and proceed to reconsider it.

3. The President must communicate his decision to veto within 30 days from the date of receipt thereof. If he fails to do so, the bill shall become a law as if he signed it. 4. This rule eliminates the ‘pocket veto’ whereby the President would simply refuse to

act on the bill.

5. To OVERRIDE the veto, at least 2/3 of ALL the members of each House must agree to pass the bill. In such case, the veto is overriden and becomes a law without need of presidential approval.

6. Item veto

a. The President may veto particular items in an appropriation, revenue or tariff bill. b. This veto will not affect items to which he does not object.

c. Definition of item

TYPE OF BILL ITEM

1. Revenue/tax bill Subject of the tax and the tax rate imposed thereon 2. Appropriations bill Indivisible sum dedicated to a stated purpose d. Veto of RIDER

1. A rider is a provision which does not relate to a particular appropriation stated in the bill.

2. Since it is an invalid provision under Section 25(2), the President may veto it as an item.

Specific limitations on legislation

1. No law shall be enacted increasing the Supreme Court’s appellate jurisdiction without the SC’s advice and concurrence.

2. No law shall be enacted granting titles of royalty or nobility. Section 28. POWER TO TAX

Limitations:

1) The rule of taxation should be UNIFORM 2) It should be EQUITABLE

3) Congress should evolve a PROGRESSIVE system of taxation.

4) The power to tax must be exercised for a public purpose because the power exists for the general welfare

5) The due process and equal protection clauses of the Constitution should be observed.

Delegation of power to fix rates

1) Congress may, BY LAW, authorize the President to fix the following: a) Tariff rates

b) Import and Export Quotas c) Tonnage and wharfage dues d) Other duties and imposts

Within the framework of the national development program of the Government

2) The exercise of such power by the President shall be within the specified limits fixed by Congress and subject to such limitations and restrictions as it may impose.

Constitutional tax exemptions:

1) The following properties are exempt from REAL PROPERTY taxes (CODE: Cha Chu M- CA)

a) Charitable institutions

b) Churches, and parsonages or convents appurtenant thereto c) Mosques

d) Non-profit cemeteries; and

e) All lands, buildings and improvements actually, directly and exclusively used for religious, charitable, or educational purposes.

2) All revenues and assets of NON-STOCK NON-PROFIT EDUCATIONAL institutions are exempt from taxes and duties PROVIDED that such revenues and assets are actually, directly and exclusively used for educational purposes. (Art. XIV Sec 4 (3)) 3) Grants, endowments, donations or contributions used actually, directly and

exclusively for educational purposes shall be exempt from tax. This is subject to conditions prescribed by law. (Art. XIV. Sec 4 (4))