ARTICLE VI THE LEGISLATIVE DEPARTMENT Section 1 The legislative power shall be vested in the Congress of the Philippines, which

ch 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. Classification of legislative power 1. Original Possessed by the people in their sovereign capacity which is exercised via initiative and referendum. 2. Delegated Possessed by Congress and other legislative bodies by virtue of the Constitution 3. Constituent The power to amend or revise the Constitution 4. Ordinary The power to pass ordinary laws Limits on the legislative power of Congress: 1. Substantive limitations on the content of laws. E.g. no law shall be passed establishing a state religion. 2. Procedural limitations on the manner of passing laws. E.g. generally a bill must go through three readings on three separate days. 3. Congress cannot pass irrepealable laws. 4. Congress, as a general rule, cannot delegate its legislative power, under the maxim delegata potestas non potest delegari (delegated power may not be delegated). Exceptions to non-delegability of legislative power 1. Delegation to the people through initiative and referendum 2. Emergency powers delegated by Congress to the President\ 3. Congress may delegate tariff powers to the President 4. Delegation to administrative bodies 5. Delegation to local governments What may Congress delegate Congress can only delegate, usually to administrative agencies, RULE-MAKING POWER or LAWEXECUTION. This involves either of two tasks for the administrative agencies: 1. Filling up the details on an otherwise complete statute; or 2. Ascertaining the facts necessary to bring a contingent law or provision into actual operation. 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 for which he was elected. 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 reappointment 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. Voluntary renunciation 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. District Representatives: 1. Elected from legislative districts which are apportioned in accordance with the number of inhabitants of each area and on the basis of a uniform and progressive ratio. 2. Each district shall comprise, as far as practicable, contiguous, compact and adjacent territory; 3. Each city with at least 250,000 inhabitants will be entitled to at least one representative while each province will have at least one representative. 4. Legislative districts shall be re-apportioned by Congress within 3 years after the return of each census. 5. The standards used to determine the apportionment of legislative districts is meant to prevent gerrymandering, which is the formation of a legislative district out of separate territories so as to favor a particular candidate or party. Term - The period during which the elected officer is legally authorized to assume his office and exercise the powers thereof, CANNOT be reduced. Tenure - The period during which such officer actually holds his position, MAY by law, be limited. Party-List Representatives Constitute 20% of the total number of representatives or a maximum of 50 party-list members. However, for 3 consecutive terms from February 2, 1987 (i.e., the 1987-92, 92-95 and 95-98 terms),

25seats shall be allotted to sectoral representatives. Under Art. XVIII, Sec. 7, the sectoral representatives are to be appointed by the President until legislation otherwise provides. Mechanics of the party-list system 1. Registered organizations submit a list of candidates in order of priority. 2. During the elections, these organizations are voted for at large. 3. Those parties getting at least 2% of the total votes cast for the party-list system shall been titled to one seat each. Those obtaining more than 2% shall be given additional seats in proportion to their total number of votes, but none of them shall have more than 3 seats each. Qualifications of Party-List Representative 1. Natural born citizen of the Philippines. 2. At least 25 years of age on the day of the election (Youth sector nominee must be at least 25 years but not more than 30 years old on day of election). 3. Able to read and write. 4. Must be a bona fide member of the party he seeks to represent at least ninety days before election day.

Guidelines for the election of party-list representatives The parties or organizations must represent the marginalized and underrepresented in section 5 of R.A. 7941 (Party-List Law); Political parties who wish to participate must comply with this requirement; 1. The religious sector may not be represented; 2. The party or organization must not be disqualified under Section 6 of R.A. 7941 i.e. religious sector/ organization, advocates of violence or unlawful means to seek its goal, foreign party or organization; 3. The party or organization must not be an adjunct of or a project organized or a entity funded or assisted by the government; 4. Its nominees must likewise comply with the requirement of the law; 5. Its nominees must likewise be able to contribute to the formation and enactment of legislation that will benefit the nation. (Ang Bagong Bayani - OFW Labor Party v. COMELEC, GR No. 147589) 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. Special Election (R.A. 6645) 1. No special election will be called if vacancy occurs: a. At least eighteen (18) months before the next regular election for the members of the Senate; b. At least one (1) year before the next regular election members of Congress 2. The particular House of Congress where vacancy occurs must pass either a resolution if Congress is in session or the Senate President or the Speaker must sign a certification, if Congress is not in session, a. Declaring the existence of vacancy;

b. Calling for a special election to be held within 45 to 90 days from the date of the resolution or certification. 3. The Senator or representative elected shall serve only for the unexpired term. 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. Determination of Salaries: Their salaries shall be determined by law. Rule on increase in salaries: No increase in their salaries shall take effect until AFTER the EXPIRATION OF THE FULL TERM (NOT TENURE) of all the members of the Senate and the House of Representatives approving such increase. NOTE: Since the Constitution provides for rules on salaries and not on emoluments, they can appropriate for themselves other sums of money such as travel allowances, as well as other side benefits. 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. A. Immunity from arrest: Legislators are privileged from arrest, and not to prosecution for criminal offenses, while Congress is in session only (whether regular or special) with respect to offenses punishable by up to 6 years of imprisonment. B. Legislative privilege: No member shall be questioned or held liable in any forum other than his/her respective Congressional body for any debate or speech in the Congress or in any Committee thereof. Limitation on the privilege: 1. Protection is only against prosecution in any forum other than Congress itself. Hence, the Senate or the House, as the case may be, may discipline their members. 2. The speech or debate must be made in performance of their duties as members of Congress. 3. Congress need NOT be in session when the utterance is made, as long as it forms part of legislative action i.e. part of the deliberative and communicative process used to participate in legislative proceedings in consideration of proposed legislation or with respect to other matters with Congress jurisdiction. 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. Disqualifications: WHENAPPLICABLE 1. Cannot hold any other office or employment in the Government or any subdivision, agency or instrumentality thereof, including GOCCS or their subsidiaries.

2. Legislators cannot be appointed to any office. 3. Legislators cannot personally appear as counsel before any court of justice, electoral tribunal, quasi-judicial and administrative bodies. 4. Legislators cannot be financially interested directly or indirectly in any contract with or in any franchise, or special privilege granted by the Government, or any subdivision, agency or instrumentality thereof, including any GOCC or its subsidiary. 5. Legislators cannot intervene in any matter before any office of the government. Section 13 No Senator or a 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. 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. Section 15 The Congress shall convene once every year on the fourth Monday of July for its regular session, unless a different date is fixed by law, and 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. Regular Sessions: Congress convenes once every year on the 4th Monday of July (unless otherwise provided for bylaw).Continues in session for as long as it sees fit, until 30days before the opening of the next regular session, excluding Saturdays, Sundays, and legal holidays. Special Sessions: Called by the President at any time when Congress isnot in session. 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 for 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 yeas and nays 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 than that in which the two Houses shall be sitting. Election of Officers By a majority vote of all respective members. Quorum to do business: 1. Majority of each House shall constitute aquorum. 2. A smaller number may adjourn from day today and may compel the attendance of absent members. 3. In computing a quorum, members who are outside the country and thus outside of each Houses coercive jurisdiction are not included. Internal Rules: As part of their inherent power, they can determine their own rules. Hence, the courts cannot intervene in the implementation of these rules insofar as they affect the members of Congress. Discipline: 1. Suspension needs concurrence of 2/3 of ALL its members and shall not exceed 60days. 2. Expulsion - Concurrence of 2/3 of ALL its members. Congressional Journals and Records: General rule, the Journal is conclusive upon the courts but an enrolled bill prevails over the contents of the Journal. An enrolled bill is the official copy of approved legislation and bears the certifications of the presiding officers of each House. Thus where the certifications are valid and are not withdrawn, the contents of the enrolled bill are conclusive upon the courts as regards the provision of that particular bill. Adjournments: 1. Neither House can adjourn for more than 3days during the time Congress is in session without the consent of the other House. 2. Neither can they adjourn to any other place than that where the two houses are sitting, without the consent of the other. Section 17 THE ELECTORAL TRIBUNAL The Senate and the House shall each have an Electoral Tribunal which shall be composed of: 1. 3 Supreme Court Justices to be designated by the Chief Justice; & 2. 6 Members of the Senate or House, as the case may be. The senior Justice in the Electoral Tribunal shall be its Chairman. NOTE: The congressional members of the ETs shall be chosen on the basis of proportional representation from the political parties and party-list organizations. Jurisdiction: Each Electoral tribunal shall be the sole judge of all CONTESTS relating to the election, returns, and qualifications of their respective members. This includes determining the validity or invalidity of a proclamation declaring a particular candidate as the winner. An election contest is one where a defeated candidate challenges the qualification and claims for himself the seat of a proclaimed winner. In the absence of an election contest, the Electoral Tribunal is without

jurisdiction. However, the power of each House to expel its own members or even to defer their oath-taking until their qualifications are determined may still be exercised even without an election contest. Issues regarding the Electoral Tribunals: Since the Electoral Tribunals are independent constitutional bodies, 1. Neither Congress nor the Courts may interfere with procedural matters relating to the functions of the Electoral Tribunals. 2. The Electoral Tribunals being independent bodies, its members may not be arbitrarily removed from their positions in the tribunal by the parties which they represent. Neither may they be removed for not voting according to party lines, since they are acting independently of Congress. 3. The mere fact that the members of either the Senate or the House sitting on the Electoral Tribunal are those which are sought to be disqualified due to the filing of an election contest against them does not warrant all of them from being disqualified from sitting in the Electoral Tribunal. 4. Judicial review of decisions of the Electoral Tribunals may be had with the SC only insofar as the decision or resolution was rendered without or in excess of jurisdiction or with grave abuse of discretion constituting denial of due process. Section 18 THE COMMISSION ON APPOINTMENTS Composition: 1. Senate President as ex-officio chairman; 2. 12 Senators; and 3. 12 Members of the House. NOTE: The 12 Senators and 12 Representatives are elected on the basis of proportional representation from the political parties and party-list organizations. Voting/Action 1. The Commission shall rule by a majority vote of all the Members.2. The chairman shall only vote in case of a tie.3. The Commission on Appointments shall act on all appointments within 30 session days from their submission to Congress. Jurisdiction Commission on Appointments shall confirm the appointments by the President with respect to the following positions: 1. Heads of the Executive Departments (except if it is the Vice-President who is appointed to the post). 2. Ambassadors, other public ministers or consuls. 3. Officers of the AFP from the rank of Colonel or Naval Captain: and 4. Other officers whose appointments are vested in him by the Constitution (e.g. COMELEC members). Limitations 1. Congress CANNOT by law prescribe that the appointment of a person to an office created by such law shall be subject to confirmation by the CA. 2. Appointments extended by the President to the above-mentioned positions while Congress is not in session shall only be effective until disapproval by the CA or until the next adjournment of Congress.

Meetings of the CA Commission on Appointments meets only while Congress is in session. Meetings are held either at the call of the Chairman or a majority of all its members. Since the Commission on Appointments is also an independent constitutional body, its rules of procedure are also outside the scope of congressional powers as well as that of the judiciary. NOTE: The Electoral Tribunal and the Commission on Appointments shall be constituted within 30 days after the Senate and the House of Representative shall have been organized with the election of the President and the Speaker. LEGISLATIVE INQUIRIES 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. 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. Scope of Legislative Inquiries: Such must be conducted in aid of legislation which does not mean that there is pending legislation regarding the subject of the inquiry. Hence, the materiality of a question is determined not by its connection to any actually pending legislation, but by its connection to the general scope of the inquiry. But, if the investigation is no longer in aid of legislation but in aid of prosecution which the stated purpose of the investigation is to determine the existence of violations of the law, then it is beyond the scope of congressional powers. Enforcement: Congress or local government units if they are expressly authorized to do so, has the inherent power to punish recalcitrant witnesses for contempt, and may have them incarcerated until such time that they agree to testify. The continuance of such incarceration only subsists for the lifetime, or term, of such body. Thus, each Congress of the House lasts for only 3 years but if one is incarcerated by the Senate, it is indefinite because the Senate, with its staggered terms, is a continuing body. Limitations: 1. The inquiry must in aid of legislation. 2. The inquiry must be conducted in accordance with the duly published rules of procedure of the House conducting the inquiry; and 3. The rights of persons appearing in or affected by such inquiries shall be respected. Ex. The right against self-incrimination. Question Hour -- Appearance of department heads before Congress: Under the principle of separation of powers, department heads cannot be compelled to appear before Congress. Neither may the department heads impose their appearance upon Congress.

Department heads may appear before Congress in the following instances: 1. Upon their own initiative, with the consent of the President (and that of the House concerned); or 2. Upon the request of either House (which cannot compel them to attend) And, their appearance will be conducted in EXECUTIVE SESSION when: 1. Required by the security of state or required by public interest; and 2. When the President so states in writing Limitations: 1. Powers will be exercised for a limited period only; and 2. Powers will be subject to restrictions prescribed by Congress LEGISLATION Section 24 All appropriation, revenue or tariff bills, bills authorizing increase of 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. 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 or 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 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. 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. 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. 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. Revenue Bill A revenue bill is one specifically designed to raise money or revenue through imposition or levy but a provision in, for instance, the Video gram 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: A. For appropriation bills: 1. Cannot increase the appropriations recommended by the President for the operation of the Government as specified in the budget. 2. 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. 3. The procedure in approving appropriations for Congress shall strictly follow the procedure for approving appropriations for other departments and agencies. 4. 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. Transfer of appropriations: Rule: No law shall be passed authorizing any transfer of appropriations BUT the following may, BYLAW, be authorized to AUGMENT any item in the general appropriations law for their respective offices from savings in other items of their respective appropriations 1. President 2. President of the Senate 3. Speaker of the House of Representatives 4. Chief Justice of the Supreme Court 5. Heads of the Constitutional Commissions Discretionary funds appropriated for particular officials shall be: 1. Disbursed only for public purposes; 2. Should be supported by appropriate vouchers; and 3. Subject to guidelines as may be prescribed by law. NOTE: If Congress fails to pass General Appropriations Bill (GAB) by the end of any fiscal year: The GAB for the previous year is deemed reenacted it will remain in full force and effect until the GAB is passed by Congress. B. For law granting tax exemption: Concurrence of a majority of all the members of Congress.

C. For bills in general Every bill shall embrace only one (1) subject, as expressed in the title thereof, which does not have to be a complete catalogue of everything stated in the bill. A title expressing the general subject of the bill and all the provisions of the statute are germane to that general subject is sufficient Readings Each bill must pass three (3) readings in both Houses which 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. 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. 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. Must be presented to and signed by the President. 2. May 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 overridden and becomes a law without need of presidential approval. General Rule: If the president disapproves a bill enacted by Congress, he should veto the entire bill. He is not allowed to veto separate items of a bill. Exception: Item veto in the case of appropriation, revenue, and tariff bills Exceptions to the Exception: 1. Doctrine of Inappropriate Provisions a provision that is constitutionally inappropriate for an appropriation bill may be singled for veto even if it is not an appropriation or revenue item (Gonzales vs. Macaraig, 191 SCRA 452) 2. Executive Impoundment - refusal of the President to spend funds already allocated by Congress for specific purpose. It is the failure to spend or obligate budget authority of any type (Philconsa vs. Enriquez,G.R. No. 113105. August 19, 1994) Veto of RIDER A rider is a provision which does not relate to a particular appropriation stated in the bill. Since it is an invalid provision under Section 25(2), the President may veto it as an item.

Specific limitations on legislation No law shall be enacted increasing the Supreme Courts appellate jurisdiction without the SCs advice and concurrence. No law shall be enacted granting titles of royalty or nobility. 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 covenants 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. 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 Congress may, BY LAW, authorize the President to fix the following: 1. Tariff rates 2. Import and Export Quotas 3. Tonnage and wharfage dues 4. Other duties and imposts within the framework of the national development program of the Government Constitutional tax exemptions: The following properties are exempt from REAL PROPERTY taxes 1. Charitable institutions 2. Churches, and parsonages or convents appurtenant thereto 3. Mosques 4. Non-profit cemeteries; and 5. All lands, buildings and improvements actually, directly and exclusively used for religious, charitable, or educational purposes. NOTE: All revenues and assets of NON-STOCKNON-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)) 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)) 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. Limitations 1. Appropriations must be for a PUBLICPURPOSE 2. Cannot appropriate public funds or property, directly or indirectly, in favor of a. any sect, church, denomination, or sectarian institution or system of religion or b. Any priest, preacher, minister, orother religious teacher or dignitary as such. EXCEPT if the priest, etc is assigned to: i. the Armed Forces; ii. any penal institution; iii. government orphanage; or iv. leprosarium NOTE: BUT the government is not prohibited from appropriating money for a valid secular purpose, even if it incidentally benefits a religion, e.g. appropriations for a national police force is valid even if the police also protects the safety of clergymen. ALSO, the temporary use of public property for religious purposes is valid, as long as the property is available for all religions. Special Funds Money collected on a tax levied for a special purpose shall be treated as a special fund and paid out for such purpose only. Once the special purpose is fulfilled or abandoned, any balance shall be transferred to the general funds of the Government 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 Section 31 No law granting a title of royalty or nobility shall be enacted. Bills that must originate from the House of Representatives 1. Appropriation bills 2. Revenue bills 3. Tariff bills 4. Bills authorizing the increase of public debt 5. Bills of local application 6. Private bills NOTE: The Senate may, however, propose or concur with amendments. Appropriation bills The primary and specific aim of an appropriation bill is to appropriate a sum of money from the public treasury. E.g. Budget BUT: A bill creating a new office, and appropriating funds therefore is NOT an appropriation bill.

INITIATIVE AND REFERENDUM Section 32 The Congress shall, as early as possible, provide for a system of initiative and referendum, and the exceptions there from, 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. Initiative The power of the people to propose amendments to the Constitution or to propose and enact legislation called for the purpose. Referendum Power of the electorate to approve or reject legislation through an election called for the purpose. Required Petition 1. Should be signed by at least 10% of the total number of registered voters 2. Every legislative district should be represented by at least 3% of the registered voters 3. Petition should be registered