I.

Reference
a. Subject
7126 - JD 114 | Legal Research and Writing

b. Topic
Article 2, Civil Code of the Philippines

c. Title
G.R. No. 104037
REYNALDO V. UMALI, petitioner, vs. HON. JESUS P. ESTANISLAO, Secretary of
Finance, and HON. JOSE U. ONG, Commissioner of Internal Revenue,
respondents.

G.R. No. 104069

RENE B. GOROSPE, LEIGHTON R. SIAZON, MANUEL M. SUNGA, PAUL D. UNGOS,
BIENVENIDO T. JAMORALIN, JR., JOSE D. FLORES, JR., EVELYN G. VILLEGAS,
DOMINGO T. LIGOT, HENRY E. LARON, PASTOR M. DALMACION, JR. and, JULIUS
NORMAN C. CERRADA, petitioners, vs. COMMISSIONER OF INTERNAL REVENUE,
respondent.

d. Citation
G.R. No. 104037. consolidated with G.R. No. 104069. May 29, 1992

II. Body
a. Facts

The Congress enacted RA 7167 entitled “An Act Adjusting the Basic Personal and
Additional Exemptions Allowable to Individuals for Income Tax Purposes to The
Poverty Threshold Level, Amending for The Purpose Section 29, Paragraph (L),
Items (1) And (2)(A) Of the National Internal Revenue Code, As Amended, And for
Other Purposes.” Some of its provisions included a revision in the personal
exemptions allowable to individuals and the additional exemptions in terms of
taxpayers with dependents, and further stated on Sec.3 that the act shall take
effect upon its approval. The said act was signed and approved by the President
on December 19, 1991 and published on January 14, 1992 in “Malaya” – a
newspaper of general circulation.

On December 26, 1992 respondents promulgated Revenue Regulations No. 1-92,

which was in relation to RA 7167. The Revenue Regulation provided that the right
to claim exemptions is allowed with respect to compensation paid on or after
January 2, 1992 and where Sec 5. Further stated that the regulations shall take
effect on compensation income from January 1, 1992.

On February 27, 1992, the petitioner in GR 104037 filed a petition for mandamus
to compel the respondents to implement RA 7167 with resect to taxable income
on or after January 1, 1991 or as of taxable year ending December 31, 1991.
 On February 28, 1992, the petitioners in GR 104069 filed a petition for mandamus
and prohibition to compel the Commissioner of Internal Revenue to implement
RA 7167, including Revenue Regulations No. 1-92.

b. Issues
Whether or not RA 7167 took effect upon its approval by the President on
December 19, 1991 or on January 30, 1992 i.e., 15 days following its publication
on January 14, 1992.

c. Ruling
The RA took effect on January 30, 1992.

Article 2 of the NCC provides that “Laws shall take effect after fifteen days
following the completion of their publication either in the official Gazette or in a
newspaper of general circulation in the Philippines, unless it is otherwise provided.”.
Moreover, in the case of Tañada v. Tuvera (L-63915, December 29, 2986), it was
held that “Publication is indispensable in every case, but the legislature may in its
discretion provide that the usual fifteen-day period shall be shortened or extended.”

Therefore, the RA took effect on January 30, 1992 which is after fifteen (15) days
following its publication on January 14, 1992 in the “Malaya”.