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Article VI Sections 25-32
Article VI Sections 25-32
Sections 25-32
SECTION 25.1
The Congress may not increase the
appropriations recommended by
the President for the
appropriation of the Government
as specified in the budget. The
form, content, and manner of
preparation of budget shall be
prescribed by law.
What is a BUDGET?
It is the financial year
program of the national
government for a
designated calendar
year.
Submission of proposed
budget by the President,
pursuant to Art. VII Sec. 22,
is intended as a guide for
the budget to follow.
Increase of
appropriation
recommended by
the President
1. For the executive department-
Congress may not increase the
appropriation.
2. For legislative; judicial
departments and congressional
bodies- Neither can Congress
increase its outlay. Judiciary’s
may not be reduced.
SECTION 25.2
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.
A Rider is a provision or
enactment inserted in the general
appropriations bill which does
not relate to some particular
appropriations therein.
SECTION 25.3
The procedure in approving
appropriations for the Congress shall
strictly follow the procedure for
approving appropriations for other
departments and agencies.
This provides a safeguard against
the abuse or misuse by Congress
of its power to appropriate.
SECTION 25.4
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 proposal therein.
Requirements with
respect to special
appropriations bill
The Constitution requires
that:
1. It should specify the purpose
for which it is intended.
2. It should be supported by
funds actually available as
certified to by the National
Treasurer.
Requirement to insure
a balanced budget:
The Constitution requires that the
level of expenditures must be
within the level of the revenues.
SECTION 25.5
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 Heads of the Constitutional
Commisions may…
SECTION 25.6
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.
When is the appropriation for
discretionary funds is
allowed?
When it is not possible to
determine beforehand when
the expenditures have to be
made, exact amounts
needed, and the specific use
thereof.
Conditions for discretionary funds:
1. The disbursement must
be only for public purposes;
2. It must be supported by
appropriate vouchers; and
3. It must be subject to such
guidelines as may be
prescribed by law.
SECTION 25.7
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 preceeding fiscal year shall be
deemed reenacted and shall remain in
force and effect until the general
appropriations bill is passed by the
Congress.
Fiscal Year-
is the period beginning with the
st
31 day of January and ending with
st
the 31 day of December of each
calendar year.
SECTION 26.1
Every bill passed by the Congress
shall embrace only one subject
which shall be expressed in the title
thereof.
Purposes of constitutional
requirement:
1. To prevent hodge-podge or
log-rolling legislation.
2. To prevent surprise or
fraud upon the legislature.
3. To inform the people,
through such publications.
What is hodge-podge or
log-rolling legislation?
Refers to any legislation
that have several
subjects on unrelated
matters combined
together.
The constitutional provision
prohibits the passage of two classes
of bills:
1. A bill containing riders (Section 25.2)
Submission to
Referral to the Submission the President-
other House- to joint Either signs it
The same bicameral into law or
procedure takes committee- vetoes it with
place; signed by Reconcilation a duration of
the Senate of conflicting 30 days.
President and provisions
Speaker of from both
House of Rep. Houses.
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…
Definition of terms:
BILL is a draft of a law submitted to the
consideration of a legislative body for
its adoption.
Statute is the written will of
legislature as an organized
body expressed according to
the form necessary to
constitute it into law; act.
How are statutes identified:
Progressive taxation-
the tax increases as the
amount of income increases.
SECTION 28.2
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…
SECTION 28.3
Charitable institutions, churches and
parsonages or convents appurtenant
thereto, mosques, nonprofit
cemeteries, and all lands, buildings
and improvements, actually, directly,
and exclusively used for religious,
charitable, or educational purposes
shall be exempt from taxation.
Tax exemptions:
1. All revenues and assets of non-stock, non-
profit educational institutions used actually,
directly, and exclusively for educational
purposes.
2. Proprietary educational institutions including
those cooperatively owned.
3. Grants and donations used actually,
directly, and exclusively for educational
purposes.
SECTION 28.4
No law granting any tax exemption
shall be passed without the
concurrence of a majority of all the
members of the Congress.
SECTION 29.1
No money shall be paid out of the
Treasury except in pursuance of an
appropriation made by law.
The power of appropriation acts
as a legislative check upon the
disbursing power of the President,
or the heads of departments and
other executive officials.
APPROPRIATION is nothing more
than the authorization by law that
money may be paid out of the public
treasury.
SECTION 29.2
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
any priest or preacher, minister, or
other religious teacher...
Prohibition is not violated when:
1. Payment given as compensation- given to
priest who is assigned to the armed forces.
2. Religious use incidental- the use of public
streets for religious procession, masses at the
Rizal Park and benefits from SSS to the priest.
3. Use, public in nature- for postage
stamps and the purpose is to advertise
the Philippines and not to favor any
particular church.
4. Payment based on contract- rents are paid
for a portion of a church or other building that
is being leased by the government.