AGACITA, PRUDENCIO RUIZ A.

October 23, 2020

TAX I – FRIDAY 7:00 – 9:00

ASSIGNMENT II

QUESTION: In connection to Art 6, Sec. 28(2) of the 1987 Philippine Constitution, can congress
enact a law delegating the power to a cabinet secretary in accordance with the alter ego principle.

ANSWER:

Yes. Congress may delineate to a cabinet secretary, as the alter ego of 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.

Under the Alter Ego Principle “all the different executive and administrative organizations are
mere adjuncts of the Executive Department, the heads of the various executive departments are
assistants and agents of the Chief Executive, and, except in cases wherein the Chief Executive is
required by the Constitution or by the law to act in person or the exigencies of the situation demand
that he act personally, the multifarious executive and administrative functions of the Chief Executive
are performed by and through the executive departments., performed and promulgated in the regular
course of business, are, unless disapproved or reprobated by the Chief Executive, presumptively acts of
the Chief Executive.” (Free Telephone Workers Union vs. Minister of Labor and Employment)

And in such application, with regards to such constitutional provision, cabinet secretaries which
have authority in relation to the presidents delineated authority by congress may exercise such authority
as if they are the president himself.

Furthermore, in the case of Southern Cross Cement Corporation v. Cement Manufacturers

Association of the Phil., “the Court recognizes that the authority delegated to the President under
Section 28(2), Article VI may be exercised, in accordance with legislative sanction, by the alter egos of
the President, such as department secretaries. Indeed, for purposes of the President's exercise of power
to impose tariffs under Article VI, Section 28(2), it is generally the Secretary of Finance who acts as
alter ego of the President. The SMA provides an exceptional instance wherein it is the DTI or
Agriculture Secretary who is tasked by Congress, in their capacities as alter egos of the President, to
impose such measures. Certainly, the DTI Secretary has no inherent power, even as alter ego of the
President, to levy tariffs and imports.”

Hence, as clearly seen above when Congress tasks the President or his/her alter egos to impose
safeguard measures under the delineated conditions, the President or the alter egos may be properly
deemed as agents of Congress to perform an act that inherently belongs as a matter of right to the
legislature.