Tolentino vs.

Secretary of Finance
G.R. No. 115455
August 25, 1994

Facts: The Congress passed RA7716 or EVAT which sought to widen the tax base of the existing VAT system. The
original draft of RA7716, HB11197 originated from the House of Representatives after passing three readings and was
sent to the senate which cape up with their own version of it. Both bills were then sent to a conference committee to
consolidate the two bill versions and produced the enrolled bill which the President signed.
Petitioners argue that RA7716 did not “originate exclusively” in the House of Representatives contrary to the
Constitutional requirement under Sec.24 Art.6 of the 1987 Constitution.

Issue: Whether or not the bill originated exclusively in the House of Representatives.

Ruling: Yes. The Constitutional provision that it should originate exclusively from the House of Representatives is to limit
the Senate’s power on revenue bills but the legislative power is still vested in the Congress of the Philippines and not in
any particular chamber.
The Court held that it is not the law but the revenue bill which is required by the Constitution to originate
exclusively in the House of Representatives and that it may undergo such extensive changes in the Senate that the result
may be a rewriting of the whole and that a distinct bill may be produced.