S= SUBJECT

V= VERB
DO= DIRECT OBJECT
IO= INDIRECT OBJECT
PP= PREPOSITIONAL PHRASE

Arturo Tolentino vs. Secretary of Finance

GR. No. 115455
October 30, 1995

Mendoza, J.:

Facts:

The petitioner seeks for reconsideration of the Courts decision dismissing the petitions
for the declaration of unconstitutionality of R.A. NO. 7716 otherwise known as the
Expanded Value Added Tax Law. S-V-DO

The Republic Act claims to open the idea of amending vat system and enhance the tax
base as provided by the National Internal Revenue Code. S-V -D0

The bill was read and approve on the second and third reading on the same day, and thus
this petition seeks to declare the unconstitutionality of this law because of non-
compliance to the required three separate days. S-V-DO

Issues:

1) Whether the RA 7166 failed in the procedural requirement provided in the

Constitution thus declaring it unconstitutional. S-V-DO

Ruling:

1) No, the Republic Act 7166 is constitutional. S-V

When the Senate read the said bill on the same day for its second and third
reading there was no violation. S-V-DO-PP
The President certified the bill as an urgent matter thus the fast paced process was
not an unconstitutional act. S-V-DO
When President certified the urgency and necessity of a bill the enactment may be
done immediately; the exception in the three separate days for second and third
reading process must be READ in accordance to unless clause as. S-V-DO- PP

LEGAL WRITING 2