Republic Act No. 6735: An Act Providing For A System of Initiative and Referendum and Appropriating Funds Therefor
Republic Act No. 6735: An Act Providing For A System of Initiative and Referendum and Appropriating Funds Therefor
Republic Act No. 6735: An Act Providing For A System of Initiative and Referendum and Appropriating Funds Therefor
6735
Approved: 04 August 1989
later than ninety days after the certification by the Commission on Elections of
the sufficiency of the petition.
G.R. No. L-32432 September 11, 1970
MANUEL B. IMBONG, petitioner,
vs.
JAIME FERRER, as Chairman of the Comelec, LINO M. PATAJO and CESAR MILAFLOR,
as members thereof, respondents.
G.R. No. L-32443 September 11, 1970
IN THE MATTER OF A PETITION FOR DECLARATORY JUDGMENT REGARDING THE
VALIDITY OF R.A. No. 6132, OTHERWISE KNOWN AS THE CONSTITUTIONAL
CONVENTION ACT OF 1970. RAUL M. GONZALES,petitioner,
vs.
COMELEC, respondent.
Petitions for declaratory relief were filed by Imbong (constitutionality of par. 1 of Sec. 8(a)) and
Gonzales (validity of Sections 2, 4, 5, and par. 1 of 8(a), and the entire law), impugning the
constitutionality of R.A. No. 6132, stating that it prejudices their right as those interested in running as
candidates for delegates to the Constitutional Convention.
Resolution No. 4 amending Res. 2 - shall be composed of 320 delegates apportioned among the
existing representative districts according to the number of their respective inhabitants
Republic Act No. 6132 enacted, implementing Resolutions Nos. 2 and 4, and expressly repealing
R.A. No. 4914
ISSUES
W/ON the Congress has the right to call for a constitutional convention and set the parameters of
such convention
RULING
YES. Congress acted as a legislative body in the exercise of its broad law-making authority, and not as a
Constituent Assembly. Congress has full authority to propose amendments, or call for convention for
the purpose by votes
Resolutions Nos. 2 and 4 calling for a constitutional convention were passed by the required threefourths vote.
Resolutions Nos. 2 and 4 already embody , all other powers essential to the effective exercise of
the principal power granted, (qualification, apportionment, compensation) except the appropriation
of funds
the power to enact the implementing details, which are now contained in Resolutions Nos. 2 and 4
as well as in R.A. No. 6132, does not exclusively pertain to Congress acting as a Constituent
Assembly
Congress, acting as a legislative body, can enact the necessary implementing legislation to fill in
the gaps, which authority is expressly recognized in Sec. 8 of Res No. 2 as amended by Res. No.
4.
it is not irremediable as Congress can override the Presidential veto or Congress can reconvene as
a Constituent Assembly and adopt a resolution prescribing the required implementing details
ISSUE/S
W/ON RA 6312 is constitutional
Yes. it merely provided the details for the implementation of Resolution of Both Houses (RBH) Nos. 2 and
4.
w/on sec 4 constitutes a denial of due process or of the equal protection of the law
validity of Sec 4 - same is merely an application of and in consonance with the prohibition in
Sec. 2 of Art. XII of the Constitution
w/on sec 2 is not in accordance with proportional representation
validity of Sec 2 petitioner did not pinpoint any specific provision of the Constitution with
which it collides. Constitution does not expressly or impliedly require such apportionment of
delegates to the convention on the basis of population in each congressional district
o apportionment provided cannot possibly conflict with its own intent expressed; for it
merely obeyed and implemented the intent of Congress acting as a Constituent
Assembly expressed in Sec. 1 of Res. No. 4, which provides that the 320 delegates
should be apportioned among the existing representative districts according to the
number of their respective inhabitants, but fixing a minimum of at least two delegates for
a representative district (based on preliminary population census yung count)
o The impossibility of absolute proportional representation recognized, the human mind
can only approximate a reasonable apportionment but cannot effect an absolutely
proportional representation with mathematical precision or exactitude.
w/on sec 5 constitutes undue deprivation of liberty without due process of law and denies the equal
protection of the laws
Validity of sec 5 - a valid limitation as it is reasonable and not arbitrary . Its purpose is to
immunize the delegates from the perverting influence of self-interest, party interest or vested
interest and to insure that he dedicates all his time to performing solely in the interest of the nation
, Sec 5 is based on a substantial distinction which makes for real differences, is germane to the
purposes of the law, and applies to all members of the same class.
w/on par. 1 of Sec. 8(a) is violative of the constitutional guarantees of due process, equal protection of the
laws, freedom of expressions, freedom of assembly and freedom of association
Validity of par. 1 of Sec. 8(a) - the restriction contained in the section is so narrow that basic
constitutional rights remain substantially intact and inviolate thus the limitation is a valid
infringement of the constitutional guarantees invoked by the petitioners. [clear and present danger
test, balancing-of-interest test]
o
**The debasement of the electoral process as a substantive evil exists today and is one of
the major compelling interests that moved Congress into prescribing the total ban
contained to assure the candidates equal protection of the laws by according them
equality of chances. 16 The primary purpose of the prohibition then is also to avert the
clear and present danger of another substantive evil, the denial of the equal protection of
the laws. The candidates must depend on their individual merits and not on the support of
political parties or organizations. discrimination applies to all organizations, whether
political parties or social, civic, religious, or professional associations assure equal
chances to a candidate with talent and imbued with patriotism as well as nobility of
purpose, so that the country can utilize their services if elected.
Dissenting Opinion:
Justice Fernando
I find it difficult to reconcile the decision reached insofar as the aforesaid ban on political parties and
civic, professional and other organizations is concerned with the explicit provision that the freedom to form
associations or societies for purposes not contrary to law shall not be abridged. 2 The right of an
individual to join others of a like persuasion to pursue common objectives and to engage in activities is
embraced within if not actually encouraged by the regime of liberty ordained by the Constitution. This
particular freedom has an indigenous cast, its origin being traceable to the Malolos Constitution.
asserting that the 1973 constitution is not the fundamental law rather to is
unorthodox aspect.
ISSUES:
1. Whether or not the 1973 constitution is a fundamental law.
2. What is the power of the Interim of Batasang Pambansa to propose
amendments and how may it be exercised?
3. What is the vote necessary to propose amendments as well as a standard
for proper submission?
HELD: The petition was dismissed due to lack of merit. Thus, the court ruled the
following:
1. It is much too late in the day to deny the force and applicability of the
1973 Constitution. In the dispositive portion of Javellana v. The
Executive Secretary, dismissing petitions for prohibition and
mandamus to declare invalid its ratification, this Court stated that it
did so by a vote of six to four. It then concluded: "This being the vote
of the majority, there is no further judicial obstacle to the new
Constitution being considered in force and effect." Such a statement
served a useful purpose. It could even be said that there was a need
for it. It served to clear the atmosphere. It made manifest that, as of
January 17, 1973, the present Constitution came into force and
effect. With such a pronouncement by the Supreme Court and with the
recognition of the cardinal postulate that what the Supreme Court says is
not only entitled to respect but must also be obeyed, a factor for instability
was removed. Thereafter, as a matter of law, all doubts were resolved.
The 1973 Constitution is the fundamental law. It is as simple as that. What
cannot be too strongly stressed is that the function of judicial review has
both a positive and a negative aspect. As was so convincingly
demonstrated by Professors Black and Murphy, the Supreme Court can
check as well as legitimate. In declaring what the law is, it may not only
nullify the acts of coordinate branches but may also sustain their validity.
In the latter case, there is an affirmation that what was done cannot be
stigmatized as constitutionally deficient. The mere dismissal of a suit of
this character suffices. That is the meaning of the concluding statement in
Javellana. Since then, this Court has invariably applied the present
Constitution. The latest case in point is People v. Sola, promulgated barely
two weeks ago. During the first year alone of the effectivity of the present
Constitution, at least ten cases may be cited.
2. The existence of the power of the Interim Batasang Pambansa is indubitable.
The applicable provision in the 1976 Amendments is quite explicit. Insofar as
pertinent it reads thus: "The Interim Batasang Pambansa shall have the same
powers and its Members shall have the same functions, responsibilities,
rights, privileges, and disqualifications as the interim National Assembly
and the regular National Assembly and the Members thereof. One of such
FACTS:
A Constitutional Convention was called upon to propose amendments to the
Constitution of the Philippines, in which, the delegates to the said Convention
were all elected under and by virtue of resolutions and the implementing
legislation thereof, Republic Act 6132. The Convention approved Organic
Resolution No. 1 reading thus:
CC ORGANIC RESOLUTION NO. 1
A RESOLUTION AMENDING SECTION ONE OF ARTICLE V OF
THE CONSTITUTION OF THE PHILIPPINES SO AS TO LOWER
THE VOTING AGE TO 18
BE IT RESOLVED as it is hereby resolved by the 1971
Constitutional Convention:
Section 1. Section One of Article V of the Constitution of the
Philippines is amended to as follows:
Section 1. Suffrage may be exercised by (male) citizens
of the Philippines not otherwise disqualified by law,
who are (twenty-one) EIGHTEEN years or over and
are able to read and write, and who shall have resided
in the Philippines for one year and in the municipality
wherein they propose to vote for at least six months
preceding the election.
Section 2. This amendment shall be valid as part of the Constitution
of the Philippines when approved by a majority of the votes cast in a
plebiscite to coincide with the local elections in November 1971.
Section 3. This partial amendment, which refers only to the age
qualification for the exercise of suffrage shall be without prejudice
to other amendments that will be proposed in the future by the 1971
Constitutional Convention on other portions of the amended
Section or on other portions of the entire Constitution.
Section 4. The Convention hereby authorizes the use of the sum of
P75,000.00 from its savings or from its unexpended funds for the
expense of the advanced plebiscite; provided, however that should
there be no savings or unexpended sums, the Delegates waive
P250.00 each or the equivalent of 2-1/2 days per diem.
1. Accordingly, We are left with no alternative but to uphold the jurisdiction of the
Court over the present case. It goes without saying that We do this not because
the Court is superior to the Convention or that the Convention is subject to the
control of the Court, but simply because both the Convention and the Court are
subject to the Constitution and the rule of law, and "upon principle, reason and
authority," per Justice Laurel, supra, it is within the power as it is the solemn
duty of the Court, under the existing Constitution to resolve the issues in which
petitioner, respondents and intervenors have joined in this case.
Note:
A "referendum" is merely consultative in character.
A "plebiscite," on the other hand, involves the constituent act of those
"citizens of the Philippines not otherwise disqualified by law, who are
eighteen years of age or over, and who shall have resided in the
Philippines for at least one year and in the place wherein they propose to
vote for at least six months preceding the election Literacy, property or
any other substantive requirement is not imposed. It is generally
associated with the amending process of the Constitution, more
particularly, the ratification aspect.
G.R. No. 127325 March 19, 1997
MIRIAM DEFENSOR SANTIAGO, ALEXANDER PADILLA, and
MARIA
ISABEL
ONGPIN, petitioners,
vs.
COMMISSION ON ELECTIONS, JESUS DELFIN, ALBERTO PEDROSA
& CARMEN PEDROSA, in their capacities as founding members of the
People's Initiative for Reforms, Modernization and Action
(PIRMA),respondents.
SENATOR RAUL S. ROCO, DEMOKRASYA-IPAGTANGGOL ANG
KONSTITUSYON (DIK), MOVEMENT OF ATTORNEYS FOR
BROTHERHOOD INTEGRITY AND NATIONALISM, INC. (MABINI),
INTEGRATED BAR OF THE PHILIPPINES (IBP), and LABAN NG
DEMOKRATIKONG PILIPINO (LABAN), petitioners-intervenors.
FACTS:
On 6 December 1996, private respondent Atty. Jesus S. Delfin filed with public
respondent Commission on Elections (hereafter, COMELEC) a "Petition to
Amend the Constitution, to Lift Term Limits of Elective Officials, by People's
Initiative" (hereafter, Delfin Petition) 5 wherein Delfin asked the COMELEC for
an order
1. Fixing the time and dates for signature gathering all over the
country;
2. Causing the necessary publications of said Order and the
attached "Petition for Initiative on the 1987 Constitution, in
newspapers of general and local circulation;
3. Instructing Municipal Election Registrars in all Regions of the
Philippines, to assist Petitioners and volunteers, in establishing
signing stations at the time and on the dates designated for the
purpose.
Delfin alleged in his petition that he is a founding member of the Movement for
People's Initiative, 6 a group of citizens desirous to avail of the system intended to
institutionalize people power; that he and the members of the Movement and
other volunteers intend to exercise the power to directly propose amendments to
the Constitution granted under Section 2, Article XVII of the Constitution; that
the exercise of that power shall be conducted in proceedings under the control
and supervision of the COMELEC; that, as required in COMELEC Resolution No.
2300, signature stations shall be established all over the country, with the
assistance of municipal election registrars, who shall verify the signatures affixed
by individual signatories; that before the Movement and other volunteers can
gather signatures, it is necessary that the time and dates to be designated for the
purpose be first fixed in an order to be issued by the COMELEC; and that to
adequately inform the people of the electoral process involved, it is likewise
necessary that the said order, as well as the Petition on which the signatures shall
be affixed, be published in newspapers of general and local circulation, under the
control and supervision of the COMELEC.
The Delfin Petition further alleged that the provisions sought to be amended are
Sections 4 and 7 of Article VI, Section 4 of Article VII, and Section 8 of Article
X of the Constitution. Attached to the petition is a copy of a "Petition for Initiative
on the 1987 Constitution" embodying the proposed amendments which consist in
the deletion from the aforecited sections of the provisions concerning term limits,
and with the following proposition:
DO YOU APPROVE OF LIFTING THE TERM LIMITS OF ALL
ELECTIVE GOVERNMENT OFFICIALS, AMENDING FOR THE
PURPOSE SECTIONS 4 AND 7 OF ARTICLE VI, SECTION 4 OF
(3) Republic Act No. 6735 provides for the effectivity of the law
after publication in print media. This indicates that the Act covers
only laws and not constitutional amendments because the latter
take effect only upon ratification and not after publication.
(4) COMELEC Resolution No. 2300, adopted on 16 January 1991 to
govern "the conduct of initiative on the Constitution and initiative
and referendum on national and local laws, is ultra vires insofar
asinitiative on amendments to the Constitution is concerned, since
the COMELEC has no power to provide rules and regulations for
the exercise of the right of initiative to amend the Constitution.
Only Congress is authorized by the Constitution to pass the
implementing law.
(5) The people's initiative is limited to amendments to the
Constitution, not to revision thereof. Extending or lifting of term
limits constitutes a revision and is, therefore, outside the power of
the people's initiative.
(6) Finally, Congress has not yet appropriated funds for people's
initiative; neither the COMELEC nor any other government
department, agency, or office has realigned funds for the purpose.
The petitioners allege that in the event the COMELEC grants the Delfin Petition,
the people's initiative spearheaded by PIRMA would entail expenses to the
national treasury for general re-registration of voters amounting to at least P180
million, not to mention the millions of additional pesos in expenses which would
be incurred in the conduct of the initiative itself. Hence, the transcendental
importance to the public and the nation of the issues raised demands that this
petition for prohibition be settled promptly and definitely, brushing aside
technicalities of procedure and calling for the admission of a taxpayer's and
legislator's suit.
The Court (a) required the respondents to comment on the petition within a nonextendible period of ten days from notice; and (b) issued a temporary restraining
order, effective immediately and continuing until further orders, enjoining public
respondent COMELEC from proceeding with the Delfin Petition, and private
respondents Alberto and Carmen Pedrosa from conducting a signature drive for
people's initiative to amend the Constitution.
On 2 January 1997, private respondents, through Atty Quadra, filed their
Comment 15 on the petition. They argue therein that:
1. IT IS NOT TRUE THAT "IT WOULD ENTAIL EXPENSES TO
THE NATIONAL TREASURY FOR GENERAL REGISTRATION OF
VOTERS AMOUNTING TO AT LEAST PESOS: ONE HUNDRED
EIGHTY MILLION (P180,000,000.00)" IF THE "COMELEC
In the Comment for the public respondent COMELEC, the Office of the Solicitor
General contends that:
(1) R.A. No. 6735 deals with, inter alia, people's initiative to amend
the Constitution. Its Section 2 on Statement of Policy explicitly
affirms, recognizes, and guarantees that power; and its Section 3,
which enumerates the three systems of initiative, includes initiative
on the Constitution and defines the same as the power to propose
amendments to the Constitution. Likewise, its Section 5 repeatedly
mentionsinitiative on the Constitution.
(2) A separate subtitle on initiative on the Constitution is not
necessary in R.A. No. 6735 because, being national in scope, that
system of initiative is deemed included in the subtitle on National
Initiative and Referendum; and Senator Tolentino simply
overlooked pertinent provisions of the law when he claimed that
nothing therein was provided for initiative on the Constitution.
(3) Senate Bill No. 1290 is neither a competent nor a material proof
that R.A. No. 6735 does not deal with initiative on the Constitution.
(4) Extension of term limits of elected officials constitutes a mere
amendment to the Constitution, not a revision thereof.
(5) COMELEC Resolution No. 2300 was validly issued under
Section 20 of R.A. No. 6735 and under the Omnibus Election Code.
The rule-making power of the COMELEC to implement the
provisions of R.A. No. 6735 was in fact upheld by this Court
in Subic Bay Metropolitan Authority vs. COMELEC.
This Court (a) confirmed nunc pro tunc (now for then - retroactive application)
the temporary restraining order; (b) noted the aforementioned Comments and
the Motion to Lift Temporary Restraining Order filed by private respondents
through Atty. Quadra, as well as the latter's Manifestation stating that he is the
counsel for private respondents Alberto and Carmen Pedrosa only and the
Comment he filed was for the Pedrosas; and (c) granted the Motion for
Intervention filed on 6 January 1997 by Senator Raul Roco and allowed him to
file his Petition in Intervention not later than 20 January 1997; and (d) set the
case for hearing on 23 January 1997 at 9:30 a.m.
The Demokrasya-Ipagtanggol ang Konstitusyon (DIK) and the Movement of
Attorneys for Brotherhood Integrity and Nationalism, Inc. (MABINI), filed a
Motion for Intervention. Attached to the motion was their Petition in
Intervention, which was later replaced by an Amended Petition in Intervention
wherein they contend that:
(1) The Delfin proposal does not involve a mere amendment to, but
a revision of, the Constitution because, in the words of Fr. Joaquin
Bernas, S.J., it would involve a change from a political philosophy
that rejects unlimited tenure to one that accepts unlimited tenure;
and although the change might appear to be an isolated one, it can
affect other provisions, such as, on synchronization of elections and
on the State policy of guaranteeing equal access to opportunities for
public service and prohibiting political dynasties. A revision cannot
be done by initiative which, by express provision of Section 2 of
Article XVII of the Constitution, is limited to amendments.
(2) The prohibition against reelection of the President and the
limits provided for all other national and local elective officials are
based on the philosophy of governance, "to open up the political
arena to as many as there are Filipinos qualified to handle the
demands of leadership, to break the concentration of political and
economic powers in the hands of a few, and to promote effective
proper empowerment for participation in policy and decisionmaking for the common good"; hence, to remove the term limits is
to negate and nullify the noble vision of the 1987 Constitution.
(3) The Delfin proposal runs counter to the purpose of initiative,
particularly in a conflict-of-interest situation. Initiative is intended
as a fallback position that may be availed of by the people only if
they are dissatisfied with the performance of their elective officials,
but not as a premium for good performance.
(4) R.A. No. 6735 is deficient and inadequate in itself to be called
the enabling law that implements the people's initiative on
amendments to the Constitution. It fails to state (a) the proper
parties who may file the petition, (b) the appropriate agency before
whom the petition is to be filed, (c) the contents of the petition, (d)
the publication of the same, (e) the ways and means of gathering
the signatures of the voters nationwide and 3% per legislative
district, (f) the proper parties who may oppose or question the
veracity of the signatures, (g) the role of the COMELEC in the
verification of the signatures and the sufficiency of the petition, (h)
the appeal from any decision of the COMELEC, (I) the holding of a
plebiscite, and (g) the appropriation of funds for such people's
initiative. Accordingly, there being no enabling law, the COMELEC
has no jurisdiction to hear Delfin's petition.
(5) The deficiency of R.A. No. 6735 cannot be rectified or remedied
by COMELEC Resolution No. 2300, since the COMELEC is without
authority to legislate the procedure for a people's initiative under
Section 2 of Article XVII of the Constitution. That function
exclusively pertains to Congress. Section 20 of R.A. No. 6735 does
not constitute a legal basis for the Resolution, as the former does
not set a sufficient standard for a valid delegation of power.
On 20 January 1997, Senator Raul Roco filed his Petition in Intervention. He
avers that R.A. No. 6735 is the enabling law that implements the people's right to
initiate constitutional amendments. This law is a consolidation of Senate Bill No.
17 and House Bill No. 21505; he co-authored the House Bill and even delivered a
sponsorship speech thereon. He likewise submits that the COMELEC was
empowered under Section 20 of that law to promulgate COMELEC Resolution
No. 2300. Nevertheless, he contends that the respondent Commission is without
jurisdiction to take cognizance of the Delfin Petition and to order its publication
because the said petition is not the initiatory pleading contemplated under the
Constitution, Republic Act No. 6735, and COMELEC Resolution No. 2300. What
vests jurisdiction upon the COMELEC in an initiative on the Constitution is the
filing of a petition for initiative which is signedby the required number of
registered voters. He also submits that the proponents of a constitutional
amendment cannot avail of the authority and resources of the COMELEC to
assist them is securing the required number of signatures, as the COMELEC's
role in an initiative on the Constitution is limited to the determination of the
sufficiency of the initiative petition and the call and supervision of a plebiscite, if
warranted.
On 20 January 1997, LABAN filed a Motion for Leave to Intervene.
The following day, the IBP filed a Motion for Intervention to which it attached a
Petition in Intervention raising the following arguments:
(1) Congress has failed to enact an enabling law mandated under
Section 2, Article XVII of the 1987 Constitution.
(2) COMELEC Resolution No. 2300 cannot substitute for the
required implementing law on the initiative to amend the
Constitution.
(3) The Petition for Initiative suffers from a fatal defect in that it
does not have the required number of signatures.
(4) The petition seeks, in effect a revision of the Constitution, which
can be proposed only by Congress or a constitutional convention.
On 21 January 1997, we promulgated a Resolution (a) granting the Motions for
Intervention filed by the DIK and MABINI and by the IBP, as well as the Motion
for Leave to Intervene filed by LABAN; (b) admitting the Amended Petition in
Intervention of DIK and MABINI, and the Petitions in Intervention of Senator
Roco and of the IBP; (c) requiring the respondents to file within a nonextendible
period of five days their Consolidated Comments on the aforesaid Petitions in
Intervention; and (d) requiring LABAN to file its Petition in Intervention within a
nonextendible period of three days from notice, and the respondents to comment
thereon within a nonextendible period of five days from receipt of the said
Petition in Intervention.
ISSUES:
1. WON R.A.6735 is a sufficient statutory implementation of Sec. 2, Art. XVII of
the 1987 Constitution
2. WON that portion of COMELEC Resolution No. 2300 (In re: Rules and
Regulations Governing the Conduct of Initiative on the Constitution, and
Initiative and Referendum on National and Local Laws) regarding the conduct of
initiative on amendments to the Constitution
3. WON the lifting of term limits of elective national and local officials as
proposed would constitute a revision, or an amendment to the Constitution?
RULING:
This petition must then be granted, and the COMELEC should be permanently
enjoined from entertaining or taking cognizance of any petition (including Delfin
Petition) for initiative on amendments to the Constitution until a sufficient law
shall have been validly enacted to provide for the implementation of the system.
We feel, however, that the system of initiative to propose amendments to the
Constitution should no longer be kept in the cold; it should be given flesh and
blood, energy and strength. Congress should not tarry any longer in complying
with the constitutional mandate to provide for the implementation of the right of
the people under that system.
The Temporary Restraining Order issued on 18 December 1996 is made
permanent as against the Commission on Elections, but is LIFTED as against
private respondents.
Resolution on the matter of contempt is hereby reserved.
1. R.A. No. 6735 is declared inadequate to cover the system of initiative on amendments
to the Constitution, and to have failed to provide sufficient standard for subordinate
legislation.
We agree that R.A. No. 6735 was, as its history reveals, intended to
cover initiative to propose amendments to the Constitution. But is R.A. No. 6735
a full compliance with the power and duty of Congress to "provide for the
implementation of the exercise of the right?" No.
First. Contrary to the assertion of public respondent COMELEC, Section 2 of the
Act does not suggest an initiative on amendments to the Constitution. The said
section reads:
It logically follows that the COMELEC cannot validly promulgate rules and
regulations to implement the exercise of the right of the people to directly
propose amendments to the Constitution through the system of initiative. It does
not have that power under R.A. No. 6735. Reliance on the COMELEC's power
under Section 2(1) of Article IX-C of the Constitution is misplaced, for the laws
and regulations referred to therein are those promulgated by the COMELEC
under (a) Section 3 of Article IX-C of the Constitution, or (b) a law where
subordinate legislation is authorized and which satisfies the "completeness" and
the "sufficient standard" tests.
it, the COMELEC acted without jurisdiction or with grave abuse of discretion and
merely wasted its time, energy, and resources.
The foregoing considered, further discussion on the issue of whether the proposal
to lift the term limits of elective national and local officials is an amendment to,
and not a revision of, the Constitution is rendered unnecessary, if not academic.
There is, of course, no other better way for Congress to
implement the exercise of the right than through the
passage of a statute or legislative act. This is the essence or
rationale of the last minute amendment by the
Constitutional Commission to substitute the last paragraph
of Section 2 of Article XVII then reading:
FACTS:
This is an appeal interposed by petitioner Antonio Campos Rueda as
administrator of the estate of the deceased Doa Maria de la Estrella Soriano
Vda. de Cerdeira, from the decision of the respondent Collector of Internal
Revenue, assessing against and demanding from the former the sum P161,874.95
as deficiency estate and inheritance taxes, including interest and penalties, on the
transfer of intangible personal properties situated in the Philippines and
belonging to said Maria de la Estrella Soriano Vda. de Cerdeira. Maria de la
Estrella Soriano Vda. de Cerdeira (Maria Cerdeira for short) is a Spanish
national, by reason of her marriage to a Spanish citizen and was a resident of
Tangier, Morocco from 1931 up to her death on January 2, 1955. At the time of
her demise she left, among others, intangible personal properties in the
Philippines.
On September 29, 1955, petitioner filed a provisional estate and inheritance tax
return on all the properties of the late Maria Cerdeira. On the same date,
respondent, pending investigation, issued an assessment for state and
inheritance taxes in the respective amounts of P111,592.48 and P157,791.48, or a
total of P369,383.96 which tax liabilities were paid by petitioner
On November 17, 1955, an amended return was filed wherein intangible personal
properties with the value of P396,308.90 were claimed as exempted from taxes.
On November 23, 1955, respondent, pending investigation, issued another
assessment for estate and inheritance taxes in the amounts of P202,262.40 and
P267,402.84, respectively, or a total of P469,665.24.
In a letter dated January 11, 1956, respondent denied the request for exemption
on the ground that the law of Tangier is not reciprocal to Section 122 of the
National Internal Revenue Code. Hence, respondent demanded the payment of
the sums of P239,439.49 representing deficiency estate and inheritance taxes
including ad valorem penalties, surcharges, interests and compromise penalties.
In a letter dated February 8, 1956, and received by respondent on the following
day, petitioner requested for the reconsideration of the decision denying the
claim for tax exemption of the intangible personal properties and the imposition
of the 25% and 5% ad valorem penalties. However, respondent denied request, in
his letter dated May 5, 1956 and received by petitioner on May 21, 1956.
Respondent premised the denial on the grounds that there was no reciprocity
[with Tangier, which was moreover] a mere principality, not a foreign country.
Consequently, respondent demanded the payment of the sums of P73,851.21 and
P88,023.74 respectively, or a total of P161,874.95 as deficiency estate and
inheritance taxes including surcharges, interests and compromise penalties.
The controlling legal provision as noted is a proviso in Section 122 of the National
Internal Revenue Code. It reads thus: "That no tax shall be collected under this
Title in respect of intangible personal property (a) if the decedent at the time of
his death was a resident of a foreign country which at the time of his death did
not impose a transfer tax or death tax of any character in respect of intangible
person property of the Philippines not residing in that foreign country, or (b) if
the laws of the foreign country of which the decedent was a resident at the time of
his death allow a similar exemption from transfer taxes or death taxes of every
transfer or death upon intangible person properties of our citizens not residing
therein, or whose law allows a similar exemption from such taxes. It is, therefore,
not necessary that Tangier should have been recognized by our Government
order to entitle the petitioner to the exemption benefits of the proviso of Section
122 of our Tax. Code."