[STATUTORY CONSTRUCTION / CHAPTER 3: AIDS TO CONSTRUCTION ] Baquiran, Bohol, Dacuan, De Jesus,

Group 1- 1st Semester 2010-2011 Sevilla, Villanueva

AIDS TO CONSTRUCTION - Batasang Pambansa

A. In General *explanatory notes
Generally O Not an essential part of a statute
O Meaning of statute is ambiguous
O May clarify ambiguities (thus, it is the key of the statute)
- Court: all legitimate aids to construction ascertain true intent of statute
O Intrinsic aids O May express the legislative intent to make the law apply retroactively, in which
case the law has to be given retroactive effect, so as to carry such intent
O Extrinsic aids
Context of whole text
Title O The best source from which to ascertain the legislative intent is the statute itself –
O Serves as aid in case of doubt in its language, to its construction and to ascertaining the words, phrases, sentences, sections, clauses, provisions – taken as a whole and
legislative will in relation to one another

O Where statute’s meaning is obscure used by courts to clear the obscurity O Legislative intent should accordingly be ascertained from a consideration of the
whole context of the statute and not from an isolated part or particular provision
O Can be resorted as an aid where there is doubt as to the meaning of the law or as
to the intention of the legislature in enacting it, and not otherwise O The meaning dictated by the context prevails

O Rule: the title of the statute may properly serve as guide to ascertaining legislative Punctuation marks
intent carries more weight in this jurisdiction O comma, semi-colon, period

O Constitutional requirement: “every bill shall embrace only one subject which shall O Aids of low degree and can never control against the intelligible meaning of written
be expressed in the title thereof.” (Case of City of Baguio v. Marcos) words

When resort to title not authorized O An ambiguity in a statute which may be partially or wholly solved by a punctuation
O When the text of the statute is clear and free from doubt, it is improper to resort to mark may be considered in the construction of the statute
its title to make it obscure
Capitalization of letters
Preamble O An aid of low degree in the construction of a statute
O That part of the statute written immediately after its title, which states the
purpose, reason or justification for the enactment of the law Headnotes and Epigraphs
• Convenient index to the contents of statute provisions
O Expressed in the “Whereas Clause”
• Can never control plain terms of the enacting clauses, for they are not part of the
O Usually, omitted in statutes passed by: law

- Phil. Commission • Where the text of the statute is clear, there is neither necessity nor propriety to
- Phil. Legislature resort to the headings or epigraphs especially where they are mere catchwords or
- National Assembly
reference.
- Congress of the Phil.
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 [STATUTORY CONSTRUCTION / CHAPTER 3: AIDS TO CONSTRUCTION ] Baquiran, Bohol, Dacuan, De Jesus,
Group 1- 1st Semester 2010-2011 Sevilla, Villanueva
• They cannot have the effect of limiting the operative words contained in the body
of text.
• Thus, the word “another” in the heading of ART 160 of the RPC which states in
part : Commission of another crime during service of penalty imposed for another
previous offense XXX cannot limit the text of the article to mean that it is applicable
only when the new crime committed is different from which the accused is serving
sentence and not when the new and old crimes are of the same kind, for such
deduction is not warranted by the plain and unambiguous language of the text
Lingual Text
• Filipino laws are officially promulgated either in English , Spanish or Filipino, or in
two such language
• Where a statute is promulgated in English and Spanish, English text shall govern
• Promulgated in Spanish or English or in Filipino, with translation to other languages,
language in which it is written prevails
• e. i. Revised Penal Code
Intent or spirit of law
• Intent or spirit of law is the law itself.
• The spirit, rather than the letter, of the statute determines its construction
• What is in the spirit is within the statute although it is not within the letter and
what is in the letter but not within the spirit is not within the statute.
• If legislative intent or spirit is not expressed in some appropriate manner, the
courts cannot by interpretation speculate as to an intent and supply a meaning not
found in the phrase
Policy Law
• Once ascertained should be given effect by the judiciary
• One way of accomplishing this mandate is to give a statute of doubtful meaning, a
construction that will promote public policy
• A construction which would carry into effect the evident policy of the law should be
adopted in favour of which would defeat it
Purpose of Law or Mischief to be suppressed
• Important factor to be considered
• Statute derives its vitality from the purpose for which it is enacted
• Where a statute lays down a general rule with exceptions, the purpose of the
general rule is not determinative of the construction to be given to the exceptions.
Dictionaries
• courts may consult the dictionaries, legal, scientific, or general as aid
• while definition given by lexicographers are not binding, courts have adopted , in
proper cases , such definition to support their conclusion as to meaning of the
particular words or terms , especially when no strong reason exist why their
dictionary meaning should not be adopted
• Generally define words in their natural, plain ordinary acceptance and significance
• Where the law does not define the words used in a statute and the legislature has
not intended a technical or special legal meaning, the courts may adopt the
ordinary meaning as defined in the dictionaries
Presumptions
They are based on logic, experience and common sense, and in the absence of compelling
reason to the contrary, doubt as to the proper and correct construction of the statute will be
resolved in favor of the construction which is in accord with the presumption on the matter
Presumption include
• Constitutionality of the statute
• Completeness
• Prospective operation
• Right and justice
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 [STATUTORY CONSTRUCTION / CHAPTER 3: AIDS TO CONSTRUCTION ] Baquiran, Bohol, Dacuan, De Jesus,
Group 1- 1st Semester 2010-2011 Sevilla, Villanueva
LEGISLATIVE HISTORY
What constitutes LH?
It includes:
- President’s message if the bill is enacted in response thereto,
- The explanatory note accompanying the bill
- Committee reports of legislative investigations
- Public hearings on the subject of the bill
- Sponsorship speech
- Debates and deliberations concerning the bill
- Amendments and changes in phraseology in which it undergoes before final
approval thereof.
- If the statute is based or a revision of, a prior statute, the latter’s practical
application and judicial construction
- The various amendments it underwent
- Contemporary events at the time of its enactment.
President’s Message
O “President shall address the Congress at the opening of its regular session. He may
also appear before it at any other time.”
O Usually contains proposed legislative measures.
O Indicates his thinking on the proposed legislation which when enacted into law,
follows his line of thinking on the matter.
Explanatory Note
O It is a short exposition or explanation accompanying a proposed legislation by its
author or proponent.
O It contains statements of the reason or purpose of the bill, as well as the arguments
advanced by its author in urging its passage.
O It may be used as a basis for giving a statute a meaning that is inconsistent with
what is expressed in the text of the statute.
Debates and Deliberations
O Courts may avail themselves of the actual proceedings of the legislative body to
assist in determining the construction of a statute of doubtful meaning.
O However, the views expressed therein are not controlling in the interpretation of
the law.
O Opinions of legislators are also not given decisive weight.
Reports of Commissions
O Commissions are usually formed to compile and collate all laws on a particular
subject and to prepare the draft of the proposed code.
Prior law which the statute is based
O In ascertaining the intention of the lawmaker, courts are permitted to look to prior
laws on the same subject and to investigate the antecedents of the statutes
involved.
Illustration: People v. Manantan
O Facts
O - A justice of peace was prosecuted for violation of Sec. 54 of the old
Revised Election Code which provides that “no justice, judge, fiscal, treasurer, or
assessor of any province xxx shall aid any candidate or exert any influence in any
election or take part therein except to vote xxx.”
O - He claims that the provision was taken from Sec. 449 of the Revised
Administrative Code, which provided that “No judge of the First Instance, justice of
the peace, or treasurer, fiscal or assessor of any province xxx shall aid any
candidate xxx.”
O - Sec. 54 omitted “justice of peace”, omission revealed the intention of
the legislature to exclude justice of peace from its operation.
O Issue
O Whether a justice of peace is included in the prohibition contained in Sec.
54 of the old Revised Election Code?
O Held
O Court held that the word “judge” includes “justice of peace, and said that
a “review of the history of the Revised Election Code will help justify and clarify the
conclusion.”
O Court noted those prohibited from engaging in partisan political activities
under the first election law, Act No. 1582 and C.A. No. 357. The legislative history
shows that in the two instances the words “justice of peace” were omitted in the
latter, the word “judge” did not carry qualification of the phrase “of first instance.”
O In other words, whenever the word “judge” was qualified by the phrase
“of first instance,” the words “justice of peace” were omitted.
O This indicates that the legislature did not exclude said officer from the
operation of the law and that it is considered comprehended in the generic and
broad term “judge.”
Change in Phraseology
O Indicates the legislative intent to change the meaning of the provision from that it
originally had.
O Changes made by the legislature in the form of amendments to a statute should be
given effect, together with other parts of the amended act.
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Group 1- 1st Semester 2010-2011 Sevilla, Villanueva

Illustration: Commissioner of Customs v. CTA Reason: Legislature, in adopting from another country a statute which has previously
received judicial construction in that country, is deemed to have adopted the statute with
The insertion of the word “national” before “port”, clearly indicates a such construction and practical application in the country of origin.
change in the meaning
A good number of Philippine Laws are adopted from the United States (or individual states
Amendment by deletion of the American Union) such as:
 corporation law
O Indicates that the legislature intended to change the meaning of the statute, for  tax code
the presumption is that the legislature would not have made the deletion had the  labor laws
intention been not to effect a change in its meaning.  naturalization law
O The amended statute should accordingly be given a construction different from  Rules of court
that previous to its amendment. Hence, the Philippine courts have found themselves “bound by the rulings of the Supreme
Court of the United States in construing and applying statutory enactments modeled upon or
Illustration: Gloria v. CA borrowed from English or American originals.”
Example: Rules of evidence, mainly drawn from American decisions, the decisions of
Whether the suspend public officer or employee is entitled to his salary and other American courts, have persuasive effect.
benefits during the suspension period. Rule of Estoppel.
The Court resolve that Sec. 35 of the Old Civil Service act was amended by deleting
the provision regarding payment of salaries during suspension. Limitations to the rule of adopted statutes
The presumption that the foreign construction was adopted with the adoption of the foreign
Exceptions statute no longer obtains:
 Where the local law and the foreign statute from which the former was patterned
• Rule: amendment of a statute indicates a change in meaning from that which the differ in some material aspects
statute originally had applies only when the deleted words or phrases are not  Where the foreign construction is clearly erroneous or has or become settled
surplusage or when the intention is clear to change the previous meaning of the old  Where the adopting state has given the statute its own interpretation
law. Reason: Philippine rules must necessarily be construed in accordance with the intention of its
• The rule does not apply where the intent, as shown by the history of the lawmakers and such intention may be deduced from the language of each law and the
enactment, is clear that the amendment is precisely to plainly express the context of other legislation related thereto.
construction of the act prior to its amendment because its language is not
sufficiently expressive of such construction. Court ruling of Republic of the Philippines v. Meralco:
• Words which do not materially affect the sense will be omitted from the statute  American decisions and authorities are not per se controlling in this jurisdiction
 American decisions are persuasive but our laws must be construed accordance with
Adopted statutes: the intention of our own lawmakers
Foreign statutes which are adopted in this country or from which local laws are patterned  Construction must serve our own public interest
form part of the legislative history of the latter. o Be-all and the end-all of all our laws
General rule: Where local statutes are patterned after or copied from those of another 
country, the decisions of the courts in such country construing those laws are  Rate regulations call for:
 entitled to great weight in the interpretation of such local statutes o Careful consideration of the totality of facts and circumstances material
 generally followed to each application for an upward rate revision
o if found reasonable and in harmony with justice, public policy and other
local statutes in the subject Principles of common law
Common law
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 [STATUTORY CONSTRUCTION / CHAPTER 3: AIDS TO CONSTRUCTION ] Baquiran, Bohol, Dacuan, De Jesus,
Group 1- 1st Semester 2010-2011 Sevilla, Villanueva
- Also known as Anglo-American jurisprudence
- Not in force in this country
- But because of enactment of laws and establishment of institutions similar to
the United States, courts may find it applicable provided that:
o It is founded on sound principles applicable to local conditions
o Not in conflict with existing laws
o Construing the doubtful provisions in statutes, modeled upon Anglo-
American precedents
Conditions at the time of enactment
Statutes do not operate in a vacuum.
In enactment of the statute, legislature is presumed to have taken into account the existing
conditions of things at the time.
Therefore, the interpretation should consider the physical conditions of the country and the
circumstances then obtaining which must of necessity affect its operation in order to reach
an understanding as to the intent of the legislature, or the meaning of the statute.
History of the times
- History of the times out of which it grew and to which it may be rationally
supposed to bear some direct relationship, the evils intended to be remedied,
and the good to be accomplished are proper subjects of inquiry.
- “Law being a manifestation of social culture and progress, must be interpreted
taking into consideration the stage of such circumstances. It must be
interpreted taking into consideration the stage of such culture and progress
including all the concomitant circumstances.”
- Inspiration from all sources from which may spring guidance and help to form
a truthful idea of the human relations regulated by the law to be interpreted
and applied:
o Teachings of history, from precedents and traditions
o Inventions of science
o Discoveries of arts
o Ideals of thinkers
o Dreams of poets
C. Contemporary Construction
Generally - Contemporary or practical constructions are
- Constructions placed upon statutes at the time of, or after, their enactment by the
executive, legislature, or judicial authorities, as well as by those who, because of
their involvement in the process of legislation, are knowledgeable of the intent and
the purpose of the law, such as draftsmen and bill sponsors.
- Invaluable aid in the construction, by the courts of ambiguous or doubtful
provisions of law.
- Contemporanca expositio est optima et fortissimo in lege – the contemporary
construction is strongest in the law
Executive construction
- Construction placed upon the statute by an executive or administrative officer
called upon to execute or administer such statute
- Executive or administrative officers are generally the very first officials to interpret
the law, preparatory to its enforcement
o Interpretations are in the form of rules and regulations, circulars,
directives, opinions and rulings
o 3 Types of Executive Interpretations of the Law
1. Construction by an executive or administrative officer directly
called to implement the law.
 Expressed interpretation
o interpretation embodied in a circular,
directive or regulation
 Implied interpretation
o practice or mode of enforcement not
applying the statute to certain situations or
applying it in a particular manner
o interpretation by usage or practice
2. Construction by the Secretary of Justice in his/her capacity as
chief legal adviser of the government.
 Form of opinions issued upon request of
administrative or executive officials who enforce the
law
 In the absence of judicial ruling on the matter and
unless reprobated by the President, the opinions of
the Secretary of Justice are generally controlling
among administrative and executive officials of the
government.
 The President of the Executive Secretary, by the
authority of the President, has the power to modify,
alter or reverse the construction of a statute given by
a department secretary.
3. Interpretation handed down in an adversary proceeding in the
form of a ruling by an executive officer exercising quasi-
judicial power.
 Court ruling distinguishing an interpretation by an
executive officer charged with the enforcement of a
law vs. that of handed down by an executive official in
and adversary proceeding:
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 [STATUTORY CONSTRUCTION / CHAPTER 3: AIDS TO CONSTRUCTION ] Baquiran, Bohol, Dacuan, De Jesus,
Group 1- 1st Semester 2010-2011 Sevilla, Villanueva
o “There is indeed basis for making such
distinction because the position of a public
officer, charged with the enforcement of
the law, is different from the one who must
decide a dispute. If there is a fair doubt, his
duty is to present the case for the side
which he represents, upon which lies the
responsibility of decision. If he surrenders a
plausible construction, it will, at least it
may, be surrendered forever, and yet it may
be right. Such rulings need not have the
detachment of a judicial or semi-judicial
decision, and may properly carry bias. It
would seem that they should not be
authoritative.”
Weight accorded to contemporaneous construction
- Where there is doubt in the interpretation of a statute, the uniform construction is
placed upon it by the executive or administrative officer charged with its
enforcement will be adopted.
- Contemporaneous construction is the true expression of legislative purpose
o Especially if the construction is followed for a considerable period of time
- Entitled to great weight and respect by the courts in the interpretation of
ambiguous provisions of the law
o Unless shown to be clearly erroneous, it will control the interpretation of
statutes by the courts
o Rule: In the absence of error and abuse of power or lack of jurisdiction or
grave abuse of discretion clearly conflicting with either the letter of the
spirit of a legislative enactment creating or charging a governmental
agency, the action of the agency would not be disturbed by courts.
o Reason: as explained in Nestlé Philippines, Inc. v. Court of Appeals
1. Emergence of multifarious needs of a modern or modernizing
society and the establishment of diverse administrative
agencies for addressing and satisfying those needs
2. Accumulation of experience and growth of specialized
capabilities by the administrative agency charged with
implementing a particular statute.
3. Government agency or officials charged with the
implementation of the law, their competence, expertness,
experience and informed judgment, and the fact that they
frequently are the drafters of the law they interpret.
o Example: Philippine Sugar Central v. Collector of Customs
1. Facts: For the last 26 years, wharfage duties have been levied
and collected even during the period when the government
never owned nor operated any wharf. The court is called upon
to overthrow that long continued construction and in legal
effect to hold that, because the sugar was shipped through a
privately owned wharf, the government is not entitled to
collect the money in question ‘as a charge for wharfage.’
2. Issue: Whether the government can legally collect duties “as a
charge for wharfage” required by a statute upon articles
exported through privately-owned wharves.
3. Held: The court sustained the law because of the long
acquiescence in its construction and the far reaching effect of
such a decision. Moreover, the very fact that the Congress has
not seen it fit to repeal or change the law is a very potent
argument in favor of sustaining that construction. In view of its
history, its long continuous construction, and what has been
done under it, the court believed that the government is
entitled to have and receive the money in question, even
though the sugar was shipped from a private wharf.
Weight accorded to usage and practice
- Great value is placed in determining a statute’s meaning, especially where the
usage has been acquiesced in by all parties concerned and has extended over a
long period of time.
- Optimus interpres rerum usus- the best interpreter of law is usage
Construction of Rules & Regulations
 Rules and regulations issued by executive or administrative officers pursuant to,
and as authorized by, law have the force and effect of laws.
 It has been held that an administrative agency has the power to interpret its own
rules & such interpretation becomes part of the rules
Why Contemporaneous Construction is given much weight
 It comes from a particular branch of government called upon to implement the law
thus construed.
 The respect due the government agency or officials charged with the
implementation of the law, their competence, expertness, experience, & informed
judgment, & the fact that they frequently are the drafters of the law they interpret.
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 [STATUTORY CONSTRUCTION / CHAPTER 3: AIDS TO CONSTRUCTION ] Baquiran, Bohol, Dacuan, De Jesus,
Group 1- 1st Semester 2010-2011 Sevilla, Villanueva
 There is need for certainty and predictability in the law.
Illustrative Example
Cemco Holdings Inc vs National Life Insurance Co.
Facts: Union Cement Corporation (UCC), a publicly-listed company, has two
principal stockholders – UCHC, a non-listed company, with shares amounting to
60.51%, & petitioner Cemco with 17.03%. Majority of UCHC’s stocks were owned
by BCI with 21.31% & ACC with 29.69% Cemco, on the other hand, owned 9% of
UCHC stocks. In a disclosure letter dated July 5, 2004, BCI informed the Phil Stock
Exchange (PSE) that it & its subsidiary ACC had passed resolutions to sell to Cemco
BCI’s stocks in UCHC equivalent to 21.31% & ACC’s stocks in UCHC equivalent to
29.69%. In the PSE Circular for Brokers No. 3146-2004 dated July 8 2004, it was
stated that as a result of petitioner Cemco’s acquisition of BCI & ACC’s shares in
UCHC, petitioner’s total beneficial ownership, direct and indirect, in UCC has
increased by 36% & amounted to at least 53% of the shares of UCC. As a
consequence of this disclosure, the PSE, in a letter to the SEC dated July 15, 2004,
inquired as to whether the Tender Offer Rule under Rule 19 of the Implementing
Rules of the Securities Regulation Code is not applicable to the purchase by
petitioner of the majority of shares of UCC.
July 16, 2004: Thru a letter, Dir. Justina Callangan confirmed that the SEC en banc
has resolved that the Cemco transaction was not covered by the tender offer rule.
July 28, 2004: Feeling aggrieved by the transaction, respondent National Life
Insurance Company of the Phil, Inc., a minority stockholder of UCC, sent a letter to
Cemco demanding the latter to comply with the rule on mandatory tender offer.
Cemco, however, refused.
August 5, 2004: a Share Purchase Agreement was executed by ACC & BCI, as sellers,
& Cemco, as buyer.
August 12, 2004: the transaction was consummated & closed.
August 19, 2004: respondent National Life Insurance Company of the Phil, Inc. filed
a complaint with the SEC asking it to reverse its July 27 2004 Resolution & to
declare the purchase agreement of Cemco void & praying that the mandatory
tender offer rule must be applied to its UCC shares. Impleaded in the complaint
were Cemco, UCC, UCHC, BCI, & ACC, which were then required by the SEC to file
their respective comment on the complaint. In their comments, they were uniform
in arguing that the tender offer rule applied only to a direct acquisition of the
shares of the listed company & did not extend to an indirect acquisition arising
from the purchase of the shares of a holding company of the listed firm.
February 14, 2005: In its decision, the SEC ruled in favor of the respondent by
reversing & setting aside its July 27 2004 Resolution & directed petitioner Cemco to
make a tender offer for UCC shares to respondent & other holders of UCC shares
similar to the class held by UCHC in accordance with Section 9 (E), Rule 19 of the
Securities Regulation Code.
Petitioner filed a petition with the Court of Appeals challenging the SEC’s
jurisdiction to take cognizance of respondent’s complaint & its authority to require
Cemco to make a tender offer for UCC shares, & arguing that the tender offer rule
does not apply, or that the SEC’s re-interpretation of the rule could not be made to
retroactively apply to Cemco’s purchase of UCHC shares. The Court of Appeals
rendered a decision affirming the ruling of the SEC. It ruled that the SEC has
jurisdiction to render the questioned decision and, in any event, Cemco was barred
by estoppel from questioning the SEC’s jurisdiction. It, likewise, held that the
tender offer requirement under the Securities Regulation Code & its Implementing
Rules applies to Cemco’s purchase of UCHC stocks. Cemco filed a motion for
reconsideration which was denied by the CA. Hence the instant petition.
Issues:
1. Whether or not the SEC has jurisdiction over respondent’s complaint & to
require Cemco to make a tender offer for respondent’s UCC shares.
2. Whether or not the rule on mandatory tender offer applies to the indirect
acquisition of shares in a listed company, through its purchase of the shares in
UCHC, a non-listed company.
3. Whether or not the questioned ruling of the SEC can be applied retroactively to
Cemco’s transaction which was consummated under the authority of the SEC’s
prior resolution
Held: The rule in this jurisdiction is that the construction given to a statute by an
administrative agency charged with the interpretation & application of that statute
is entitled to great weight by the courts, unless such construction is clearly shown
to be in sharp contrast with the governing law or statute. The rationale for this rule
relates not only to the emergence of the multifarious needs of a modern or
modernizing society & the establishment of diverse administrative agencies for
addressing & satisfying those needs; it also relates to accumulation of experience &
growth of specialized capabilities by the administrative agency charged with
implementing a particular statute.
When Contemporaneous Construction is disregarded
 No ambiguity in the law
 Where the construction is clearly erroneous
 Where strong reason to the contrary exists
 Where the court has previously given the statute a different interpretation
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 [STATUTORY CONSTRUCTION / CHAPTER 3: AIDS TO CONSTRUCTION ] Baquiran, Bohol, Dacuan, De Jesus,
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It is the role of the judiciary to define & when necessary, to correct constitutional or
statutory interpretation in the context of the interaction of the three branches of the
government, almost always in situations where some agency of the state has engaged in
action that stems ultimately from some legitimate area of government power.
Erroneous Contemporaneous Construction does not preclude correction nor create rights,
exceptions
 The doctrine of estoppel does not preclude correction of the erroneous
construction by the officer himself, by his successor in office, or by the court in an
appropriate case.
 As a rule, an erroneous contemporaneous construction creates no vested right on
the part of those who relied upon, & followed, such construction
 Not absolute – tax cases
Legislative Interpretation
 The fact that the interpretation of a statute is primarily a judicial function does not
preclude the legislature from indicating its construction of a statute it enacts into
law
 Interpretative or declaratory clause
 It may also define the terms used in a statute, enact a declaratory act construing a
previous law, or pass a resolution indicating its sense or intention as to a given
statute.
 Legislative interpretation may likewise take the form of an implied acquiescence to,
or approval of, an executive or judicial construction of a statute.
 While legislative interpretation of a statute is not controlling, courts may resort to
it to clarify ambiguity in the language thereof.
Legislative Approval
Ways when approval may manifest:
 When it reenacts statute previously given a contemporaneous construction
 When it amends a prior statute without providing anything without which would
restrict, change, or nullify the previous contemporaneous construction
 Uses words similar in their import to the language of an earlier law which has
received a practical interpretation
 Ratiohabitio Mandati Aequiparatur – Ratification is equivalent to a mandate
Reenactment
 Most common act of approval
 Based on the principle that the reenactment of a statute, previously given a
contemporaneous construction is a persuasive indication of the adoption by the
legislature of the prior construction
 To make the principle of reenactment applicable, the earlier law must have been
reenacted & not merely amended & the contemporaneous construction thereof
must be in the form of regulation to implement the law & duly published & not
merely administrative ruling embodied in a letter to a specified individual & not
published.
Illustrative Example
Commissioner of Internal Revenue vs American Express
Facts: American Express is a Phil Branch of American Express Int with office in
Makati City. The branch is engaged primarily to facilitate the collections of Amex
HK receivables for card members in the Philippines. On April 13, 1999 respondent
filed with the BIR a letter-request for the refund of its 1997 excess input taxes in
the amount of P3,751,067.04 which amount was arrived at after deducting from its
total input VAT paid of P3,763,000.43.
Issue: Whether or not the CA committed reversible error in holding that
respondent is entittled to the refund of the amount of P3,352,406.59 allegedly
representing excess input VAT for the year 1997.
Held: Petition is unmeritorious. Under Sec 12 (b) VAT on sale of services (Input
taxes on domestic purchases of taxable goods and services related to zero-related
revenues are available as tax refund in accordance with Sec 106 (now Sec 112) of
the Tax Code & Sec8(a) of Revenue Regulations No 5-87
Stare Decisis
 Stare decisis et non quieta movere – one should follow past precedents and should
not disturb what has been settled.
 Having stability in the law
 The Supreme Court has the constitutional duty not only of interpreting & applying
the law in accordance with prior doctrines but also of protecting society from the
improvidence & wantonness wrought by needless upheavals in such
interpretations & applications.
 Interest Reipublicae Ut Sit Finis Litium – Public interest requires that by the very
nature of things there must be an end to a legal controversy or litigation
 Must be a direct ruling
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 [STATUTORY CONSTRUCTION / CHAPTER 3: AIDS TO CONSTRUCTION ] Baquiran, Bohol, Dacuan, De Jesus,
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 Rulings that are merely sub silentio are merely obiter dictum
*sub silentio – under silence; without any notice being taken.
*obiter dictum – an opinion expressed by the court upon some question of law
which is not necessary to the decision of the case before it.
 Not absolute
Illustrative Example
Tung Chin Hui vs Rodrguez
O Synopsis: On November 15 1998, Tung Chin Hui, a Taiwanese citizen, was arrested
by several policemen, who subsequently turned him over to the Bureau of
Immigration & Deportation. Thereafter, on November 25, 1998, the BID Board of
Commissioners, after finding him guilty of possessing a tampered passport earlier
canceled by Taiwanese authorities, ordered his summary deportation. Petitioner
filed before the RTC of Manila a petition for habeas corpus on the ground that his
detention was illegal. After respondents filed a return of writ controverting his
claim, the trial court issued a decision granting the petition & ordering his release
from custody. Respondents filed a motion of reconsideration, but the same was
denied by the trial court, Respondents then filed a notice of appeal from the
judgment of the RT. Petitioner filed an opposition claiming that the notice had been
filed beyond the 48-hour reglementary period for filing appeals in habeas corpus
cases as prescribed by the pre-1997 Rules of Court. In an order dated February 18,
1999, the RTC rejected petitioner’s contention & ranted due course to the notice of
appeal. Petitioner filed a motion for reconsideration but the same was denied.
Hence, this petition questioning the granting of the appeal by the RTC

Held: The petition is not meritorious. The Court ruled that the appeal of 48 hours,
as prescribed in Section 18, Rule 41 of the pre-1997 Rules of Court, was omitted &
thereby repealed by the 1997 Revised Rules of Court, which completely replaced
Rules 1 to 71. The well settled rule of statutory construction is that provisions of an
old law that were not reproduced in the revision thereof covering the same subject
are deemed repealed & discarded. The omission showed the intention of the
Supreme Court to abrogate those provisions of the old laws that are not
reproduced in the revised statute or code. Clearly then, the reglementary period
for filing an appeal in a habeas corpus case is now similar to that in ordinary civil
action & is governed by Section 3, Rule 41 of the 1997 Rules of Court.