result, respondent was charged with frustrated homicide.
Statutory Carandang filed a civil case to recover damages against
Construction
USING ASSOCIATED WORDS
1. Noscitur a sociis
2. Ejusdem generis
3. Expressio unius est exlclusio alterius
(negative-opposite doctrine)
4. Casus omissus
5. Doctrine of last antecedent (reddendo singular
singulis)
NOSCITUR A SOCIIS
 Where the law does not define a word, it will be
construed as having a meaning similar to that of
words associated or accompanied by it114
 Where most of the word in an enumeration of words
in a statute are used in their generic and ordinary
sense, the rest of the words should similarly be
construed
People v. Delantar
Defendant Delantar was charged because of facilitating and
inducing his stepdaughter to sexual servitude.
Because of their relationship, it was claimed that the crime
was attended with an aggravating circumstance of
relationship.
Held: His relationship with the victim is not included in
those enumerated. It was not proven that he was the real or
biological father. At the most, he was said to be the
guardian. But the word “guardian” envisaged by the law is
that of having a legal relationship considering the other
words in the list.
Carandang v. Santiago
Petitioner survived the attack of respondent Santiago. As a
respondents and his parents.
Respondents argued that frustrated homicide was not
included as basis for a civil case under Art. 33 invoked by
the petitioner.
Held: The term “physical injuries” under Art. 33 should not
be construed as a specific crime falling under the Revised
Penal Code. Other words associating it- defamation and
fraud- do not have a specific definition and provisions in the
RPC. Hence, it should be understood in its generic sense,
any bodily injury.
EJUSDEM GENERIS
 While general words are accorded their generic
sense, as a rule, they will not be given such
meaning if they are used in association with
specific words.
 When a general word follows an enumeration of
particular and specific words of the same class, the
general word is to be restricted to persons, things
or cases of the same kind as those specifically
mentioned.
Presumption: Had the legislature intended the general
words to be used in their generic and unrestricted
sense, it would not have enumerated specific words
since the minds of the legislators are addressed to the
particularization.
Requisites:
1. Enumeration of particular and specific words,
followed by a general word
2. The specific words constitute a class or of the
same kind
3. Enumeration is not exhaustive or be an
example
4. No indication of legislative intent to give the
general words or phrases a broader meaning
Limitations:
1. The specific words do not constitute a readily
 discernible class and are patently not of the
same kind
2. There is the regulatory intent to give the general
phrase a broader meaning
3. The most important is that the statutory
provision is not itself restrictive
4. Where the law is clear and free from
ambiguity
Vera v. Cuevas
Petitioner, the commissioner of internal revenue, ordered
the withdrawal of the private respondents’
filled milk products from the market which do not bear the
inscription required by Sec. 169 of the Tax Code.
Held: The broad phrase “all milk” in said provisions should be
understood within the meaning of skimmed milk since the
headnote (skimmed milk) and the text (condensed skimmed
milk) talk about this. Hence, the inscription is not required
upon this kind of milk.
EXPRESSIO UNIUS EST EXLCLUSIO ALTERIUS
 Express mention of one person, thing or
consequence implies the exclusion of all the others
 Also known as negative-opposite doctrine
 Canon of restrictive interpretation based on the
rules of logic and the natural workings of the human
mind (particularization)
 Opposite of doctrine of necessary implication
Generally used in the construction of statutes granting
powers, creating rights and remedies, restricting
common rights, and imposing penalties and
forfeitures, as well as those strictly construed.
Presumption: The legislature would not have made
specified enumerations in the statute had the
intention been not to restrict its meaning and confine
its terms to those expressly mentioned. Variations:
1. What is expressed puts an end to that which is
implied (i.e. if the statute is expressly limited, it
may not be extended to other matters)
2. A thing that is not excepted must be regarded
as coming within the purview of the general rule
(exceptio firmat regulam in casibus no exeptis)
Limitations:
1. Not applicable where words are used by
example only or to remove doubts
2. When the enumeration was not intended to be
exclusive
3. If there is no reason why other persons or things
not so enumerated should not have been
included and manifest injustice will follow by
non-inclusion (violation of equal protection
clause)
4. When it defeats the plainly indicated
purpose of the legislature
5. If it leads to inconvenience, hardship and injury
to public service
Malinias v. COMELEC
Petitioners, candidate for governor and congressman,
charged private respondents, their election rivals. They
claimed that private respondents prohibited them to attend
the canvassing under Sec. 25 of RA 6646 and even entered
the canvassing room violating Sec. 232 of BP 881.
Held: Both RA 6646 and BP 881 specifies all election
offenses in Sec. 27 and Sec. 261 and 262, respectively. The
alleged violations are not included in said enumeration of
criminal election offenses. At the most, they highlight the
recognize rights of a political party and candidate. This is
more true since criminal offenses should be strictly
interpreted in favour of the accused. But it does not mean
that these are without sanctions because administrative
penalties may be imposed.
People v. Lopez
Judge Eusebio Lopez was charged for being biased in the
trial of Guillermo Francisco, who was accused of treason for
collaborating with the Imperial Japanese force. He dissented
to the judgment made by his two associate justices in their
division- he justified the actions of the alleged political
collaborators and even called them patriots. As a result, he
was asked to be disqualified by the prosecution. The other
associate justices resolved to disqualify him.
Held: There is no law effectively disqualifying a judge for
partiality. Sec. 1 of Rule 124 does not include failure to
administer impartially as one of the grounds of
disqualification. If this be the case, then many justices will be
disqualified since human nature tells us that everyone has his
own biases. And even if it may be a ground, only the
challenged judge himself may determine whether he is fit to
render a fair judgment.
Pimentel III v. COMELEC
Petitioner and private respondent Zubiri were fighting for the
12th place for the senatorial position. Pimentel assailed the
canvassing of the Municipal COCs by the Special Provincial
Board of Canvassers (SPBOC) for Maguindanao, created
because of the alleged irregularity in the PBOC chaired by
Lintang Bedol.
Held: As a general rule, pre-proclamation cases for national
positions are prohibited under Sec. 15 of RA 7166 to avoid
delay in the proclamation of the winner. But it allows an
exception if the authenticity of COCs questioned are now
lodged in the COMELEC en banc or the Congress sitting as
National Board of Canvassers. Because the pre-proclamation
cases at the provincial level is not mentioned in the exceptions,
it is still prohibited.
E.B. Villarosa & Partner Co, Ltd. v. Benito
Petitioner agreed to develop certain parcel of lands owned by
respondents in Cagayan de Oro, and agreed that litigations
that may arise shall be tried in Makati. Private respondent
filed a case against petitioner for breach of contract for failure
to make any developments. Summons was served upon the
defendant through its branch manager. They moved to dismiss
the case on the ground of improper submission of summons.
Held: The Rules of Court initially provided that
service of summons may be made to a manager,
secretary, cashier, agent, etc. until it was amended
by the Rules of Civil Procedure saying that only a
“general manager,” “corporate secretary,” “treasurer”
may be summoned; the word “agent” was deleted
from the list. Hence, the new law strictly provided
who may be summoned to ensure that the
corporation will receive prompt and proper notice of
actions against it. Because of this, the trial court did
not acquire jurisdiction.
Primero v. CA
Orlando Primero was charged and convicted of acts of
lasciviousness with illegal possession of deadly weapon, a
bayonet.
Held: Where there is no reason why a thing not enumerated
should not be included that will lead to manifest injustice,
expressio unius est exclusio alterius cannot be applied.
Although a bayonet is not expressly mentioned as “bladed,
pointed or blunt weapon” under PD 9, it cannot be
convincingly argued that it is not a bladed, pointed or blunt
weapon. If a fan knife, balisong or club, less deadly than a
bayonet are prohibited under the law, there is no reason
why a more dangerous weapon such as a bayonet should be
exempted.
CASUS OMISSUS PRO OMISSO HABENDUS EST
 A person, object or thing omitted from an
enumeration must be held to have been omitted
intentionally
 Applies only if and when the omission has been
clearly established
Exception: When the legislature did not intend to
exclude the person, thing, or object from the
enumeration
DOCTRINE OF LAST ANTECEDENT
 As a general rule, qualifying words restrict or
modify only the words or phrases to which they
are immediately associated, not those that are
distantly or remotely located115
 The use of a comma (,) to separate an antecedent
from the rest exerts a dominant influence in the
application of this doctrine (i.e. qualifying effect or
a modifying word will be confined to its immediate
antecedent if the latter is separated by a comma
from the other antecedents)
Maxim: ad proximum antecedens fiat relation nisi
impediatur sententia (relative words refer to the nearest
antecedent, unless the context otherwise requires)
Exceptions:
1. Where the intention of the law is to apply the
phrase to all antecedents embraced in the
provision, the same should be made extensive to
the whole.
*Slight indication of this intent is sufficient to
extend the relative term117
2. The intention is not to qualify the
antecedent at all.118
Cadayona v. CA
Petitioner was suspended by the Civil Service Commission. As
a result, he filed a motion for reconsideration with the CA. The
latter dismissed it because three annexes were not certified
true copies.
Held: The doctrine of last antecedent cannot be applied
qualifying “other supporting papers” with
“certified true copies.” Only the judgment, final order or
resolution are required to be certified true copies. The court
cited several provisions showing that only the three need be
certified true copies. To rule otherwise would be too harsh
and would not promote a just, speedy and underlying
disposition of the case.
Florentino and Zandueta v. PNB
Petitioners filed a mandamus to compel PNB to accept their
backpay certificate to pay their debts. However, PNB refused
arguing that there was a qualification of “who may be willing
to accept the same as settlement” in the statutory provision.
Held: Said qualification should refer to the last
antecedent “any association or corporation organized under
Philippine laws.” The purpose of the statute is the recognition
of the government of the contribution of veterans to the
resistance movement. Hence, its agencies must accept said
certificates. To impose this on private corporations would
tantamount to deprivation of property because of the lower
rate it has.
Redendo singal singulis (referring each to each)
 Referring each phrase to its appropriate object
 Let each be put in its proper place
 Words should be taken distributively (Each word is
to be applied to the subject to which it appears by
context most appropriately related and most
applicable)
Amadora v. CA
The son of petitioners was shot by a classmate inside the
school’s auditorium while doing a physics report.
They filed a civil action for damages under Art. 2180 of the
Civil Code against the school, principal, the dean of the boys
and the physics teacher.
Held: Teachers should apply to pupils and students
(academic), heads of arts and trades to apprentices. This is
because of the closer tutelage found in heads of arts and
trades than the heads in academic institutions, in which the
teachers practice close supervision.
Provisos, Exceptions and Saving
Clauses
1. Provisos
2. Exceptions
3. Saving clause
PROVISOS
 Limit the application of the enacting clause,
section, or provision of a statute, or to except
something from it, or qualify or restrain its
generality, or to exclude some other ground of
exclude some possible ground of misrepresentation
Exception: If there is a contrary legislative intent
*Commonly found at the end of a section,
provision, and introduced by the following:
1. Provided
2. But nothing herein
*But the use of “provided” does not
 necessarily make the provision a proviso. What Exempts something Defeats the operation
determines whether a clause is a proviso is not is absolutely from the conditionally
its substance then its form. operation of law, by
express words
Roles: Takes out of the statute Avoids something by
1. Limit or restrain the general language something that would way of defeasance or
2. Enlarge, restrict or limit a phrase of limited be a part of it excuse
import had there been no proviso qualifying it. otherwise
3. Give additional legislation Part of the enactment When the enactment is
4. Qualifies or modifies the phrase immediately itself modified by engrafting a
preceding it. new provision, by
*If there is a repugnancy between a proviso and the main way of amendment
provision, the first step is harmonizing the two. If there is
an irreconcilable conflict, that which is located in a later
portion of the statute prevails since it is the latest SAVING CLAUSE
expression of legislative intent.  Operates to except from the effect of the law what it
provides or to save something which would
Exceptions otherwise be lost
 Clause which exempts or removes something from  Usually used to except or save something from
the operation of a statute by express words the effect of a repeal
 Words used: except, unless, otherwise, shall not  In construing it, the intent of the legislature shall
apply be considered or the purpose which the legislature
 But it need not always be introduced by these had in mind in enacting said law
words.
 Confirms the general rule
 Express mention of exceptions excludes other
STATUTE CONSTRUED AS
exceptions; and conversely, those which are not
within the enumerated exceptions are deemed
WHOLE AND IN RELATION
included in the general rule
CONSTRUCTION OF A STATUTE AS A
Maxim: exceptio firmat regulam in casibus non
exceptis (a thing that is not excepted must be WHOLE
regarded as coming within the purview of the general
rule) TO OTHER STATUTES
Differences of an exception to a proviso120 A statute is passed as a whole and not in parts or sections
Exception Proviso and is animated by one general purpose and intent. Hence,
it should be construed as a harmonious whole.
Maxim: ut res magis valeat quam pereat (that construction
is to be sought which gives effect to the whole of the
statute)
*Unsafe way of construction: Dividing a statute by a
process of etymological dissertation, into separate words,
and then apply each, separated from its context, some
particular definitions given by lexicographers, and then
reconstruct the statute upon the basis of these definitions.
IMPORTANCE IN CONSTRUCTION
The intent of the statute is ascertained from it taken as a
whole. And this purpose (intent) controls its construction-
how each word and phrases may be given meaning.
Intent is ascertained from statute as a whole
The intent or meaning of it should be ascertained from
the statute taken as a whole and not from isolated parts
of it.
A statute should be construed with reference to every
other part and every word and phrase in connection with
its context.
Maxim: optima statuti interpretatrix est ipsum statutum (the
best interpreter of a statute is the statute itself)
Purpose or context as controlling guide
 The meaning attached to any word or phrase in a
statute is usually ascertained from the context, the
nature of the subject treated and the purpose or
intention of the body which enacted it
CONSTRUCTION OF A STATUTE AS A WHOLE
Because a statute is enacted as a whole and not in
parts, every part is as important as the other. Hence,
in order to properly and intelligently construe a
provision or section of a statute, understand its
meaning and scope, and apply it to an actual case, the
courts should consider the whole act itself.124 (i.e. a
provision unclear by itself may be made clear by
reading and construing it in relation to the whole
statute)
Presumption: The legislature has enacted a statute
whose provisions are in harmony and consistent with
each other and that conflicting interpretation in the
same statute are never supposed or regarded.
Exception: If one part of a statute cannot be reconciled
or harmonized with another without nullifying one in
favour of another, the court should construe it by
choosing the one which will best effectuate the
legislative intent
How done:
1. Take the thought conveyed by the statute as a
whole
2. Construe the constituent parts together
3. Ascertain the legislative intent from the whole
act
4. Consider each and every provision in the light
of its general purpose
5. Endeavor to make every part effective,
harmonious and sensible
Apparently conflicting provisions reconciled
All provisions, even if apparently contradicting, should
be allowed to stand and given effect by reconciling them
The courts should endeavour to reconcile statutes
instead of declaring outright the invalidity of one against
the other
Radiola-Toshiba v. IAC
A levy on attachment was done in favour of the petitioners on
the real properties of private respondent spouses. Four months
later, 3 creditors filed for an involuntary insolvency of the
spouses.
Held: The lien on the disputed properties overrode the
insolvency proceeding and was not dissolved. Sec. 32 provided a
cut-off period where levy on attachment shall be dissolved (1
month and 30 days for judgments entered in actions
commenced prior to the proceeding). Sec. 79, where respondents
relied, talks about the right of the plaintiff and does not dissolve
the attachment. Construction should give effect to every word of
the whole statute.
Aquino v. Quezon City
This consolidated two cases involving the non-payment of real
property tax. In the first case, Spouses Aquino withheld the
payment of real property tax as a protest to the government of
Marcos. In the second, Solomon Torrado paid taxes on the
improvements but not on the land itself because the Treasurer
cannot find the index card for the land. Because of non-
payment, the QC government sold the delinquent properties. The
petitioners contend that they were not notified of the
transactions.
Held: The Real Property Tax Code should be construed as a
whole. Although it required a Notice of Delinquency in Secs. 65
and 67, the respondents have complied with it satisfactorily.
Posting and publication is not indispensable so long as there
was personal service. On the other hand, sec. 73 gives an option
to the Treasurer where to send the notices: (a) address shown in
tax rolls, (b) residence, if known to the treasurer or barrio
captain. Torrado indicated in his address, “Butuan City,” and
the Treasurer twice mailed in this address (notice of delinquency
and notice of sold property). It is immaterial if they have received
the notice so long as there was strict compliance to the
provisions of the law by the Treasurer.
Aisporna v. CA
Mapalad Aisporna was charged with a violation of the
Insurance Act for selling insurance policies without license. She
claimed that she was just helping her husband, the registered
insurance agent.
Held: The statute must be construed as a whole. Sec. 189(1),
though prohibiting the any person to act as agent without
authorization from the Insurance Commissioner, Sec. 189(2)
defined who an agent is selling policies for compensation. This
definition should be applied in relation to other paragraphs.
Hence, without proof of compensation, Aisporna may not be held
liable.
Sajonas v. CA
Spouses Sajonas decided to buy on instalment from Spouses
Uychocdes a piece of land. A deed of absolute sale with adverse
claim was issued to them. But there was a compromise
agreement between the vendor spouses and the Spouses
Pilares (their creditor). A notice of levy of execution was
inscribed in the title.
Held: Sec. 70 of PD1529 provided that an adverse claim shall
be effective for 30 days from the date of registration, this is to
protect the interest of a person over a piece of land. This will
not be automatically cancelled after the lapse of said time, “30
days.” Hence, it will continue until cancellation.
Special and general provisions in a statute
Where there is a particular or special provision and a
general provision in the same statute, the former is
construed as an exception to the latter126
Construction as not to render provision nugatory
A portion of a statute should not be construed to
destroy the other
Maxim: interpretatio fienda est ut res magis valeat quam
pereat (a law should be interpreted with a view to
upholding rather than destroying it)
Paras v. COMELEC
Held: A statute should be construed in relation with other
provisions. Sec. 74(b) must be construed in relation to
paragraph A, which is the time when a recall may take place
(i.e. second year of the term).
Construction as to give life to the law
 Laws must receive sensible interpretation to
promote the ends of which they are enacted.
 They should be given reasonable and practical
constructions will give life to them
 It should not be construed as to allow the doing of
an act prohibited by law
Presumption: The legislature did not to a vain thing in
the enactment of a statute
Construction to avoid surplusage
 The statute should be construed as to make no part
of it a useless surplusage
 All efforts should be exerted to give some meaning to
every word or phrase in a statute
Presumption: The legislature is presumed to have used
the word or phrase for a purpose, and not to insert a
provision which is unnecessary.
Manila Lodge No. 761 v. CA
The Philippine Commission enacted Act No. 1360 to reclaim a
certain portion of Manila Bay. This gave ownership to the City
of Manila but setting aside a portion in the northern part
where a hotel shall be built. The City of Manila sold it to BPOE,
the latter selling it to Manila Lodge. BPOE sold it again to TDC
and petitioned to cancel the right of Manila to repurchase the
land. The trial court and the CA resolved in favour of the City
of Manila and held that the contested land is a public park or
plaza.
Held: The City of Manila cannot sell the land because it is a
public park (several arguments were given to support this). This
needs authorization from Congress when a provision said,
“hereby authorized,” which means Congress only empowered the
City. To construe that the City does not need legislative
permission to sell land is to render the said phrase superfluous.
Statute and its amendments construed together
Changes made by the legislature, in the form of
amendments, should be given effect together with the other
parts of the amended act
Presumption: It is not presumed that the legislature, in
making such changes, was indulging in mere semantic
exercise. There must be some purpose in making them.
CONSTRUCTION IN RELATION
TO THE CONSTITUTION
As the fundamental law of the land, all statutes should
be subservient to the Constitution. Hence, any statute
should be construed in harmony with, and not in
violation of it.
Presumption: The legislature in enacting a law is
presumed to have adhered to the constitutional
limitations. It was the intention of the legislature to
enact a valid, sensible, and just law.
CONSTRUCTION TO AVOID CONFLICT
WITH THE CONSTITUTION
A statute should not be construed in such a way
that will give rise to a constitutional doubt.
 If a statute is reasonably susceptible of two
constructions, one constitutional and one
unconstitutional, that construction in favour of its
constitutionality shall be avoided and the
construction that will render it invalid rejected.131
 Every intendment of the law should lean
towards its validity, and the court should favour
that construction which gives it the greater
chance of surviving the test of
constitutionality.132
 Courts may be even justified in disregarding the
more usual and apparent import of the language
used in the statute and in straining the ordinary
meaning of words to avert any collusion or
repugnancy between what the statute provides
and what the Constitution requires.133
Paras v. COMELEC
Held: A statute should be construed in relation to the
Constitution. To construe SK election as a local election is to
render the Art. X Sec. 3 of the Constitution nugatory. This
would hinder the system of recall granted by the
Constitution.
In re: Guarina
Mario Guarina wanted to be admitted to the Bar without
taking an examination since he is a fiscal of Batanes. He
relied on Act No. 1597 Sec. 2 stating that provincial
 fiscals may be licensed to practice law without taking the
exam.
Held: Said provision should be construed in relation to the
organic act (Philippine Bill of 1902). PB of 1902 prohibited
Congress from depriving jurisdiction from the court. Since
prior to PB of 1902, the Organic Act (Act No. 136) and the
Code of Civil Procedure (Act No. 190) granted the Court the
jurisdiction to deny admission to the Bar, the word “may”
should be construed as permissive so as not to decrease the
discretion of the Court regarding admission to the Bar.
Asociacion de Agricultores de Talisay-Silay v. Talisay- SIlay
Milling Co.
RA 809 was enacted, allowing the increase of shares of
planters and labourers in the income. Respondents disagree
stating that there was a contract already between them and
the planters.
Held: RA 809 is not unconstitutional since it is in keeping
with the social justice principle of the Constitution and a
police power measure for the promotion of labor conditions. It
seeks to reduce the inequality received by the Central and the
labourers.
CONSTRUCTION IN RELATION
TO THE OTHER STATUTES
STATUTES IN PARI MATERIA
Two or more statutes relate to the same specific
subject matter.
Relate to the same person or thing, or have the same
purpose or object, or cover the same specific or particular
subject matter
Presumption: Laws are consistent with each other.
Whenever a legislature enacts a law, it has in mind the
previous statutes relating to the same subject matter, and
in the absence of any express repeal or amendment, the
new statute is deemed enacted in accord with the
legislative policy embodied in those prior statutes.
Maxim: interpretare et concordare leges legibus est optimus
interpretandi modus (every statute must be so construed
and harmonized with other statutes as to form a uniform
system of jurisprudence)
Construing statutes in pari materia
Asks the question: Does the later act impliedly amended or
repealed the earlier statute?
General rule: A statute will not be construed as repealing a
prior act on the same subject. In case of doubt, it will be
resolved against implied amendment or repeal and in
favour of harmonization of all laws on the subject matter
Exceptions:
1. Unless there is an irreconcilable repugnancy
between them and harmonization or reconciliation
is not possible
2. The new law evidently intended to supersede all
prior acts on the matter to comprise itself the sole
and complete system of legislation on the subject
If harmonization is impossible:
 If there has been an implied repeal, the latter
statute should be construed as to modify the prior
law no further than may be necessary to effect the
specific purpose of the latter enactment136
 If cannot be possibly harmonized, the earlier one
must yield to the later one, it being the latest
expression of legislative will
Phrases:
 Statutes must be construed not only to be
consistent with itself but also to harmonize with
other laws on the same subject matter, as to form a
complete, coherent, intelligible, and uniform system
of jurisprudence
 The best method of interpretation is that which
makes laws consistent with each other
 Two or more statutes on the same subject were
enacted at different times and under dissimilar
circumstances or conditions, their interpretation
should be in accordance with the circumstance or
conditions peculiar to each (distinguire tempora et
 concordabis jura or distinguish times and you will
harmonize laws)
City of Naga v. Agna
Respondents wanted to claim refund for the tax they paid to
Naga after the enactment of Ordinance No. 360, changing the
scheme of taxation. They contend that the ordinance did not
take effect in 1970 but a year after its approval.
Held: The statutes in pari materia, talk about the enactment and
effectivity of tax ordinances. Since it involved only a change in
taxation, it fell under Sec. 2309 of the Revised Administrative
Code. But if it creates an entirely new tax, Sec. 2 of RA 2264
(Local Autonomy Act) shall govern (effective 15 days after the
passage).
Commissioner of Internal Revenue v. SC Johnson Respondent
was obliged to pay their parent company royalties based on a
percentage of net sales. It is also subjected to 25% withholding
tax on royalty payments. They filed for refund to the BIR for
overpaying arguing that a preferential rate of 10% should apply
to them. Respondent court ruled in favour of SC Johnson saying
that the RP-US Tax Treaty is related to the RP-West Germany
Tax Treaty.
Held: The two treaties are not in pari materia. This is because
the German Tax Treaty expressly allows crediting against
German income and corporation tax unlike with that of the US.
The US does not have a similar matching credit scheme and no
commitment on the grantee to give some form of tax relief to the
grantor. Thus, the “most favoured nation” preferential tax rate
should not apply.
Statutes in pari materia
1. General and special statutes
2. Reference statutes
3. Supplemental statutes
4. Reenacted statutes
5. Adopted statutes
1. GENERAL AND SPECIAL STATUTES
General statute
- applies to all people of the state or to all of a particular
class of persons in the state with equal force
- embraces a class of subjects or places and does not omit
any subject or place naturally belonging to such class
Special statute- relates to a particular person or things
of a class or to a particular portion or section of the state
only142
General rule: The special must prevail since it evinces
the legislative intent more clearly than that of a
general statute and must be taken as intended to
constitute an exception to the general act143
*The circumstance that the special law is passed before
or after the general act does not change the principle
Reason: The legislature has its attention directed to the
special facts and circumstances which the special act is
intended to meet. It considers and makes provisions for
all the circumstances of a particular case.144
Exceptions:
1. Where the legislature clearly intended the later
general enactment to cover the whole subject and
to repeal all prior inconsistent laws
2. Where the special law merely establishes a
general rule while the general law creates a
specific and special rule
Lichauco & Co. v. Apostol
Petitioner wanted to import draft and bovine cattle for the
manufacture of serum from Pnom-Pehn. But respondent did
not admit the cattles.
Held: Sec. 1770 of the Administrative Code has not been
repealed by Act No. 3052. Unless there is an irreconcilable
repugnancy, there can be no implied repeal. Sec. 1770 (AC)
deals with a special contingency (any animal from which the
Department Head declares that a dangerous communicable
disease prevails in a foreign country) not subject to Act No.
3052, amending sec. 1762 (permitting a draft or bovine cattle
for the manufacture of serum).
Butuan Sawmill v. City of Butuan
 The City of Butuan, acting on its charter RA 523 in 1950,
passed an ordinance taxing businesses engaging electric light,
heat and power. Butuan Sawmill, which was given a legislative
franchise by virtue of RA 399 in 1949, disputed the
constitutionality of the taxing ordinance because it impairs the
obligation of contract. Held: Although the charter of Butuan
was approved later than the grant of franchise, the latter was
special and the former general. The charter gave taxing power
to Butuan but businesses of electric light, heart and power
should serve as exemptions. Also, the Local Autonomy Act did
not authorize Butuan to tax the franchised business since it
would result to double taxation because a franchise tax is
already paid.
2. REFERENCE STATUTES
 Refers to other statutes and makes them
applicable to the subject of legislation.
 Incorporation in a statute of another statute by
reference
 Used to avoid encumbering the statute books of
unnecessary repetition
 Recognized as an approved method of legislation
in the absence of constitutional restrictions
 Adoption by reference of a statute previously
repealed revives that statute but does not include
subsequent changes or modification
People v. Martin
Hermin Arceo and Simeona Martin were charged with
possession of counterfeit science stamps. The CFI dismissed
it since RA 5448 did not punish said crime because no
mention was made regarding a science stamp. The “penalties”
mentioned in RA 5448 refers only to the administrative and
not criminal.
Held: Since the statutes are in pari materia, sec. 4(2) of RA
5448 referred to the manner and time of collection, and the
penalties provided in Sec. 240 of the National Internal
Revenue Code (NIRC). This made the provision complete and
as effective and fool proof as the earlier statute, hence, it must
be criminal in nature.
3. SUPPLEMENTAL STATUTES
Intended to supply deficiencies in an existing statute
and to add, to complete, or extend the statute without
changing or modifying its original text
4. REENACTED STATUTES
 The provisions of an earlier statute are
reproduced in the same or substantially the same
words
 Two statutes with a parallel scope, purpose and
terminology should, each in its own field, have a
like interpretation, unless in particular instances
there is something peculiar in the question under
consideration, or dissimilar in the terms of the act
relation to it, requiring a different conclusion
 If a statute has been construed by the court of last
resort and the same is re-enacted, the legislature
may be regarded as adopting such construction
(adoption of contemporaneous construction)
 Applies only when the statute is capable of the
construction given to it when the construction
has become a settled rule of conduct
 Reenactment may also be done by reference
ESSO Standard Eastern v. Commissioner of Internal
Revenue
Petitioner asked for refund for overpaid taxes arising from the
disallowance of the margin fees paid to the Central Bank on
its profits to its New York head office. They claim that margin
fees are taxes, hence, should be deductible from ESSO’s gross
income under Sec. 30(c) of the NIRC.
Held: The margin fee was not a re-enacted statute of a
revenue measure. It is in keeping with the police power of the
State to discourage imports and encourage exports. It cannot
also be considered as a necessary expense deductible to the
net income because it is paid to its head office as a separate
income, and not as an appropriate and helpful in the
development of the business. Tax exemptions are strictly
construed against the taxpayer.
Mactan Cebu International Airport Authority v. Marcos MCIAA
was created by virtue of RA 6958 and enjoyed tax exemption
under Sec. 14 of its Charter. The City Treasurer demanded for
payment of real estate tax. It was contended that, aside from
Sec. 14, the Local Government Code exempted the National
Government and its agencies, and the MCIAA is an
instrumentality of the government performing governmental
functions.
Held: Congress did not expand the scope of the exemption to
include instrumentalities or agencies of the government-owned
and controlled corporations. The reproduction of the source of
exemption in Sec. 40(a) of PD 464 (Real Property Tax Code) in
the Local Government Code excluded the GOCCs.
5. ADOPTED STATUTE
 A statute patterned after, or copied from a statute
of a foreign country
 In construing adopted statutes, the court must
take into consideration:
 construction of the law by the courts of the
country from which it is taken, l
 aw itself
 practices under it
Exception: construction given to the statute subsequent
to its adoption, but it has persuasive effect
Banas v. CA
Banas sold a land to Ayala Investment for P2,308,770. In the
Deed of Sale, it was agreed that he shall be paid in instalment
for four years. On the same day, he discounted the promissory
note with Ayala. He was issued 9 checks all dated with that
day drawn against BPI. In the first year, he reported P461,754
as his income, and a uniform income of P230,877 for the
succeeding years. He was charged for tax evasion but applied
for tax amnesty under PD 1740. He filed for another tax
amnesty under PD 1840. But he still insisted that he was paid
in instalment.
Held: To avail of the tax amnesty, there should be a disclosure
of untaxed income. When he discounted the check, he lost his
entitlement of payment through instalment since he
immediately received cash. The law was adopted from the US
where it held that an instalment obligation discounted at a
bank, it would result to a taxable disposition. Hence, he
should have declared the whole income in that year.
STRICT OR LIBERAL
CONSTRUCTION
STRICT CONSTRUCTION
 Scope of the statute shall not be enlarged or
extended by implication, intendment, or equitable
consideration beyond the literal meaning
 Close and conservative adherence to the literal or
textual interpretation
Limitations: It does not mean that the statute should be
given its narrowest meaning. Nor does it mean that
words should be restricted as not to have their full
meaning.
LIBERAL CONSTRUCTION
 Equitable construction as will enlarge the letter
of the statute to accomplish its intended
purpose, carry out its intent, and promote
justice
 Expand the meaning of the statute to meet
cases which are clearly within the spirit or
reason of it
Exceptions: If the statute is plain, clear and
unambiguous, enlargement of the provision is prohibited.
Nor does it mean that the words be forced out of their
natural meaning.
*Liberal construction is not engrafting upon a law
something which the Court believes ought to be there.
Liberal construction is a valid exercise of judicial power,
the latter is judicial legislation that is forbidden by the
doctrine of separation of powers. 145
*In interpreting the law, the following should be taken
into account:
1. Social justice
 The constitutional mandate on social justice is
addressed not only to the legislative branch but
also to the two other departments of the
 government
 If the provision is susceptible of two
interpretations, they now have to be construed to
promote and achieve social justice.
2. General welfare or growth of civilization
Maxims:
salus populi est suprema lex (public good is the highest
in law)
statuta pro public commodo late interpretantur (statutes
enacted for the public good are to be construed liberally)
 Statutes and judicial decisions alike come into
being out of the same common roots, the
supreme good of society
 Statutes are not isolated from the drama of life as
it unfolds, hence, they must be interpreted in the
light of the growth of civilization and varying
conditions.
STATUTES STRICTLY CONSTRUED
1. Penal statutes
2. Statutes in derogation of rights
a. Statutes authorizing expropriations
b. Statutes imposing taxes and custom duties
c. Statutory grounds
d. for removing officials
3. Statutes granting privileges
a. Legislative grants to local government units
b. Naturalization laws
c. Statutes granting tax exemptions
d. Statutes prescribing formalities of will
4. Statutes concerning the sovereign
a. Statutes authorizing suits against the
government
5. Exceptions and provisos
1. PENAL STATUTES
 Those which define crimes, treat of their
nature, and provide for their punishment
 Strictly construed against the State and
liberally in favour of the accused
Reason:
a. The law is tender in favour of rights of an
individual; the object is to establish a certain rule
by conformity to which mankind would be safe,
and the discretion of the court limited.
b. It is not to enable a guilty person to escape punishment
through a technicality but to provide a precise definition of
forbidden acts
General rule: Penal statute shall not be construed to make
the commission of certain prohibited acts criminal without
regard to the intent of the doer
Maxims:
actus non facit reum nisi mens sit rea (the act itself does
not make a man guilty unless his intention were so)
actus me invite factus non est meus actus (an act done
by me against my will is not my act)
Exception: If acts are only mala prohibita and the statutes
plainly prohibits an act without implying that it be done
knowingly of wilfully.
Limitations to construction in favour of the accused:
1. Not to be construed as to defeat the obvious
purpose of the legislature
2. Only when the law is ambiguous and there is
doubt in its meaning
Buenaseda v. Flavier
Petitioners challenged the power of the Ombudsman to issue
preventive suspension to employees working in government
offices other than the Office of the Ombudsman. This is
because of the provision, “The Ombudsman or his Deputy may
preventively suspend any officer or employee under his authority
pending an investigation.”
Held: Preventive suspension is not a penalty and just a matter
of procedure. Hence, it must be liberally construed. To do
otherwise is to render the Ombudsman powerless in his
investigation since he can issue preventive suspension only to
those working directly under his office.
Centeno v. Villalon-Pornillos
Petitioners, officers of the Samahang Katandaan ng Nayon ng
Tikay, were charged with violation of PD 1564 or the
Solicitation Permit Law by Judge Angeles. They were asking for
money to renovate their chapel.
Held: The court distinguished religious and charitable
purposes and held that solicitations for religious purposes
are not covered by said law. Although solicitations for
religious purpose are considered charitable also, not all
charitable actions are religious in nature. Hence, penal
laws should be construed in favour of the accused.
People v. Salarza, Jr.
Zareen Smith claimed that she was raped by the
defendant after a drinking session.
Held: Accused was acquitted since the elements of rape are
not satisfied. It is impossible that force or intimidation
attended the act since there was consent when she thought
that the one having sex with her is her lover and passively
acceded to the act. Salarza did nothing to mislead her and
even told him who he was and never used force. Zareen was
not deprived of reason or unconscious since she knew that
someone was undressing her. She admitted that she had
sex with her boyfriend many times and knew that he was
fond of foreplay and doesn’t have sex when drunk.
Hence, she should have known that the man whom she
was having sex with was not her lover.
2. STATUTES IN DEROGATION OF RIGHTS
 In the exercise of the police power, the
legislature may enact laws curtailing or
restricting rights of the people
 Because they are in derogation of common or
general rights, they are strictly construed and
confined within their scope
a. Statutes authorizing expropriations
 Same as the above but based on the power of
eminent domain
 Strictly construed against the expropriating
authority and liberally in favour of the property
owners
b. Statutes imposing taxes and custom duties
 Power to tax is incident of sovereignty and is
unlimited in range. That is why it is regarded that
the “power to tax involves the power to destroy”
 Taxation is a destructive power which interferes
with personal and property rights of the people
 Strictly construed against the government and
liberally in favour of the taxpayer
c. Statutory grounds for removal of officials
 Those referring to suspension or removal of public
officials are to be construed strictly
 Must be confined within the limits prescribed:
causes, manner, conditions
Reason: Removal is a drastic action that would result to
injustice and harm to public interest
Collector of Internal Revenue v. La Tondena Respondent La
Tondena was in the business of alcohol. In making the Manila
Rum, it uses a low test alcohol which it subjects and re-rectifies
to further distillation. At first, they were exempted and given an
allowance of not exceeding 7% since there was a loss in the
process of distillation. But after the passage of RA 1608,
respondent was ordered to pay taxes for these losses since the
tax in alcohol is attached not as soon as it has existed but on the
finished product.
Held: The law should not be given a retroactive effect. Hence, it
must be strictly construed against the Government. It was clear
that during said years, the prevailing rule was to exempt La
Tondena as a result of said losses.
City of Manila v. Chinese Community of Manila The City
of Manila asked the CFI in Manila to expropriate the land
for the purpose of constructing a public improvement.
The respondents contend that it was one of the owners of
the parcels of land.
Held: Expropriation statutes are strictly construed against the
expropriating authority. This is because of a derogation of the
right. The right to ascertain upon trial whether the right exists
for the exercise of eminent domain, it intended that the courts
should inquire into, and hear proof upon, those questions.
Caneda v. CA
Mateo Caballero, an old widower executed a last will and
testament before 3 attesting witnesses. He passed away even
before the commencement of the hearing of the petition. As a
result, a legate was appointed as special administrator. Petitioner
contended that they are related to the testator and challenged
the appointment of a special administrator. The lower court
rendered a decision stating the validity of the will. However,
petitioners allege that the will did not contain any attestation
clause and lacks several requirement or element.
Held: The testator himself signed the will and all pages. It is
not important that every page must be signed by the witnesses.
But he lacks the element of a will. To be valid, it should be
executed in accordance with statutory provisions.
3. STATUTES GRANTING PRIVILEGES
Viewed with suspicion because grants of advents
created special privileges or monopolies for the
grantees
Strict construction requires that those who invoke the
grant should strictly comply with the provisions
Maxim: privilegia recipient largam interpretationem
voluntati consonam concedentis (privileges are to be
interpreted in accordance to the will of him who grants
them)
a. Legislative grants to local government units
 Grants of public nature and should be construed
strictly against the grantee
 Gratuitous donation of public money or property
which would result in an unfair advantage to the
grantee
b. Naturalization laws
 Strictly construed against the applicant for
citizenship and should be rigidly enforced and
followed
Reason: The right of an alien to become a citizen is a
statutory and not a natural one. It does not become
vested until he files a petition and establishes by
competent and satisfactory evidence that he has all the
qualifications and none of the disqualifications specified
by law.
c. Statutes granting tax exemptions
The law frowns against exemption from taxation
It must be strictly construed against the taxpayer and
liberally in favour of the taxing authority
Reason: Minimize the different treatment and foster
impartiality, fairness, and equality of treatment among
taxpayers.
Exceptions:
1. Where the provision of the law is clear and
unambiguous
2. There is no qualification for the granting
of exemption
3. Exemptions in favour of government itself or
its agencies
d. Statutes prescribing formalities of will
 Strictly construed as to make non- compliance to
the statutory requirements shall invalidate the will
 This is not a matter of right of the testator but of
the privilege given by the legislature, hence, the
intent of the legislature and not of the testator
should apply
Esso Eastern Oil v. Acting Commissioner of Custom Esso
wanted to refund the amount it paid for special import used in
its oil retail business, claiming that they use it in their business
operation.
Held: Esso is not entitled to tax exemption since it was found
out that the pump parts were not actuallu used in its business
but are being leased to dealers which Esso was tied up to. For
tax exemption to be availed, there must be actual use of that
part in business operation. Mere presumption of tax exemption
is not favoured.
Martinez v. CA
Martinez was charged with libel as a result of the alleged
derogatory imputations against then Vice- President Laurel in his
article. After the DOJ Secretary issued an opinion that said
article was not libellous, the prosecutor was directed to cause the
dismissal of the information filed. Laurel appealed. Martinez
moved to dismiss the appeal on the ground that no appeal lies
from the dismissal of a criminal case.
Held: Petition is denied since the procedural recourse of Laurel
was correct. The order of dismissal was a final order, hence
nothing more could be done in tbe lower court. What was
required was the trial judge’s own judgment and not that of the
opinion of the DOJ secretary. The dismissal order, being a
violation of the private complainant’s right to due process, is
erroneous and the Court may remand the case to the trial court.
4. STATUTES CONCERNING THE SOVEREIGN
 Restrictive statutes which impose burdens on
the public treasury or which diminish the
rights and interest of the government are
strictly construed
 The statutes, no matter how broad, will not cover
the sovereign until it is specifically mentioned150
 The government does not fall within the terms
of any legislation
Statutes authorizing suits against the government
 The sovereign is exempt from suit, in the absence
of its consent to be sued, is a universal rule
 To justify a suit against the government, there
must be a law conferring the right to maintain
the action that must be plain and positive
Reasons:
a. Classical - There can be no legal right as against the
authority that makes the law on which rights depend
(nullum tempus occurit regi)
b. Practical- To allow the State to be sued without its
consent is to make it subject to inconvenience and loss
of governmental efficiency, with a more adverse result
greater than if the doctrine is abandoned
5. EXCEPTIONS AND PROVISIONS
General rule: All doubts should be resolved in favor
of the general provision rather than the exception
 Exceptions should be strictly but reasonably
construed, and extends only so far as their
language fairly warrants
 Provisos should be strictly construed since the
legislature sets forth in the general enactment
its policy and only those exempted by the
proviso should be freed from the operation of
the statute
STATUTES LIBERALLY CONSTRUED
1. General social legislation
2. Grant of power to local governments
a. General welfare clause
b. Statutes granting taxing power to local
government
3. Statutes prescribing prescriptive period to collect taxes
4. Statutes imposing penalties for nonpayment of
taxes
5. Election laws
6. Amnesty proclamations
7. Statutes prescribing prescriptions of crimes
8. Adoption statutes
9. Veteran and pension laws
10. Rules of Court
11. Other statutes
a. Curative statutes
b. Redemption law
c. Warehouse receipt laws
d. Probation law
e. Statutes granting powers to an agency
created by the Constitution
1. GENERAL SOCIAL LEGISLATION
 These are statutes enacted to implement the social
justice and protection-to-labor provisions of the
Constitution, and are construed liberally
 The doubt should be resolved in favour of the
persons whom the law intended to benefit
 For it is only by liberal construction that the
constitutional mandate may be realized
Limitation: Holds true only when there is doubt or
ambiguity in the law and not when it is clear and free from
doubt.
Santos v. ECC
Petitioner’s husband, who worked as welder for the Philippine
Navy, died of liver cirrhosis. She then filed a with the GSIS a
claim for death benefit, pursuant to PD 626. The GSIS denied
the claim reasoning out that liver cirrhosis is not an
occupational disease. If it were so, it should have been a
disease in the lungs, not in the liver. The Employees
Compensation Commissioner affirmed the decision.
Held: Although not listed in Annex A enumerating the
occupational disease, liver cirrhosis may result from
inhalation of chemicals as a result of gas fumes and heat.
This was his state of work as a welder, and inhalation of small
amounts, if prolonged would result to this disease. But even
so, the doubt should be resolved in favour of the working
man.
GSIS v. CA
The surviving spouse of Senior Superintendent Jaime
Liwanag filed for claim of death benefit. He died of Hepatits
B. After being denied by the GSIS, she filed with the CA a
petition where she used as evidence several PNP reports
about the death of her husband. The CA ruled in her favour.
Held: Because Hepatitis B was not on the list of occupational
diseases, the burden of proof lies with private respondent.
Hence, she should have substantiated her claim and not
solely rely on the sweeping rapports from the PNP based on a
layman’s report and not on medical findings. Although general
welfare legislations are construed in favour of the worker, this
holds true only when there is doubt and ambiguity. The law
was clear that causal relation must be backed up by
substantial evidence.
Sun Life Insurance v. CA
Felix Lim had a personal accident insurance policy from
petitioner. Two months after the issuance of the policy, he died
by gunshot. Suicide was ruled out after the testimony of his
secretary that after pointing the gun at her, he pointed it at his
temple after removing the magazine to assure her that there
was no bullet.
His wife sued Sun Life and asked to pay her the face value of
the policy since the latter claimed that there was no
accident.
Held: As the secretary testified, Lim did not wilfully place his
life at risk. Although Lim was negligent, it should not prevent
his wife from recovering the insurance policy he obtained. The
firing of gun was the additional, unexpected, independent and
unforeseen occurrence that led to his death. Insurance
contracts as a rule should be construed in favour of the
insured.
Guerrero v. CA
Spouses Guerrero allowed Apolinario rake care of their cows
and to do chores and harvest in the plantation owned by them.
As such, he shared 1/3 from the proceeds of copra he
processed and sold to the market. Twice he was refrained from
harvesting by the Guerreros under threat that his house shall
be destroyed. He was ordered reinstated as tenant by the CA.
Held: The Agricultural Tenancy Act and the Land Reform Act did
not repeal the Code of Agrarian Reform. Even if the shared
tenancy scheme has been phased out, it did not intend to make
a reversion from tenants to hired labourers with no tenurial
rights. The sharing of harvests taken together with other factors
characteristic of a tenant strengthens Benitez’s claim.
2. GRANT OF POWER TO LOCAL GOVERNMENTS
The trend is from a limited self-government to full
autonomy.
a. General welfare clauses
Has two branches:
a.1. The first branch relates to the municipal authority
to create ordinances and regulations as may be
necessary to carry into effect the powers and duties
conferred upon the local legislative bodies by law
a.2. The second branch authorizes such ordinances
necessary to provide for the general welfare (healthy,
safety, peace and order, promote prosperity and improve
the morals)
 Construed liberally in favour of the local
governments because the general welfare clauses
are elastic and must be responsive to various
social conditions
b. Statutes granting taxing power to local
governments
The local governments are now empowered to create their
own sources of revenues, hence, statutes limiting the
taxing power of local governments should be construed
strictly against the National Governments and liberally in
favour of them
3. STATUTES PRESCRIBING PRESCRIPTIVE PERIOD
TO COLLECT TAXES
These are beneficial both to the government and to the
taxpayer, since:
 Tax officers would be obliged to act promptly in
making assessments
 Citizens would have a feeling of security against tax
agents who takes advantage and harass taxpayers
Liberally construed in a way conducive to bring out the
beneficial purpose of affording protection to taxpayers
4. STATUTES IMPOSING PENALTIES FOR NON-
PAYMENT OF TAXES
 Liberally construed in favour of the government
and strictly interpreted against the taxpayer
 This is to hasten payments of taxes and punish
evasions. If condoned, government services will
suffer
 If possible, it should be interpreted to avoid tax
evasions
5. ELECTION LAWS
 Reasonable and liberally construed to achieve the
purpose- to safeguard the will of the electorate in
choosing their representatives
 It has three parts:
a. Provisions for the conduct of elections which election
officials are required to follow are mandatory before the
elections and directory after elections. These are liberally
construed so as not to vitiate the election.
b. Provisions which candidates for office are required to
comply are mandatory and failure to comply is fatal
c. Provisions designed to determine the will of the
electorate are liberally construed, technical and procedural
barriers should not be allowed to stand if they constitute
an obstacle in the choice of elective officials
6. AMNESTY PROCLAMATIONS
 Liberally construed in favour of the persons within
the amnesty grant to encourage the return to the
fold of law those who have veered away from it
 The same goes with pardon since the two are
synonymous
7. STATUTES PRESCRIBING PRESCRIPTION OF
CRIMES
 Is in the nature of amnesty and should be liberally
construed in favour of the accused
 Its existence is a recognition and notification by the
legislature of the fact that time assigned to it
 destroys proofs of guilt
8. ADOPTION STATUTES
 Liberally construed in favour of the child adopted
 This is in consonance in the concept that adoption
statutes, being humane and salutary, hold the
interest and welfare of the child to be of paramount
consideration
9. VETERANS AND PENSION LAWS
 Liberally construed in favour of the persons
intended to be benefited
 Veterans laws are expression of gratitude to and
recognition of those who rendered service to the
country by extending monetary benefits159
 Pension and retirement laws intend to provide for
sustenance and comfort, when the former
employee has no longer the stamina to continue
earning his livelihood after devoting the best years
of his life to public service
10. RULES OF COURT
 Liberally construed because of being procedural in
nature.
 It should not be interpreted to sacrifice substantial
rights of the litigant at the altar of technicalities to
the consequent impairment of the principles of
justice.
Arcilla v. Arcilla
In the annulment of sale, the petitioners did not attend the pre-
trial and filed after the prescribed period. As a result, the trial
court continued with the litigation and allowed the presentation
of evidence without notice to the other party.
Held: Alhtough the Rules of Court are procedural, it should not
be ignored, belittled or dismissed. They are required to be
followed except for the most persuasive reasons.
11. Other statutes
a. Curative statutes
 Enacted to cure defects in a prior law or to validate
legal proceedings which would otherwise be void for
want of conformity with certain legal requirements.
 Intended to supply defects. Abridge superfluities
and curb certain evils, and are retroactive
b. Redemptive laws
 Liberally construed to allow the debtor to have his
property appliquéd to pay as many debtor’s
liabilities as possible
 The doubt should resolve in favour of exemption
from execution or attachment
c. Warehouse receipt laws
 Given liberal construction in favour of the holder of
such receipts because they play an important role
in modern commerce
d. Probation law
 Liberally construed by extending the benefits to any
one not specifically disqualified162
 This is because of the goal of the probation to give
first-hand offenders a second chance to maintain
his place in society
e. Statutes granting power to an agency created by
the Constitution
MANDATORY AND
DIRECTORY STATUTES
MANDATORY STATUTES
Positive- Commands that something be done, or
performed in a particular way
Negative- Prohibition; that something be not done,
leaving the person concerned no choice on the matter
except to obey163
- acts executed against the provisions of
mandatory or prohibitory laws shall be void164
 DIRECTORY STATUTES
1. permissive or discretionary in nature and merely
outlines the act to be done in such a way that no
injury can result from ignoring it or that its purpose
can be accomplished in a manner other than that
prescribed and will have substantially the same
result
2. statute which merely operates to confer discretion
upon a person, namely, to act according to the
dictates of his own judgment and conscience, and not
controlled by the judgment and conscience of others
HOW TO DETERMINE
I. Language used
II. Departure from the language
I. LANGUAGE USED
General rules:
1. Statutes using words of commands (shall, must,
ought, should) or prohibition (cannot, shall not,
ought not) connotes compulsion and are regarded
as mandatory and imperative165
2. Negative words or those in form of an
affirmative proposition qualified by the word
“only” have the force of exclusionary negation
3. This indicates the legislative intent to make
the statute mandatory and can rarely be
directory167
4. Statutes using permissive words (may) or words
importing permissiveness are generally
directory.168
5. “May” as an auxiliary verb shows
opportunity or possibility, it implies a
possible existence of something
Republic v. Toledano and Spouses Clouse
Private respondents, who were American citizens, wanted to
adopt the minor Alcala. The lower court granted their request,
but the Office of the Solicitor- General filed a petition claiming
that the spouses Clouse are disqualified from adopting
because of their citizenship.
Held: Art. 184(3) of the Family Code clearly barred aliens
from adopting when it said “the following persons may not
adopt.” As for Alvin Clouse, he is not a former Filipino
citizen and the minor is neither his relative or legitimate
child. It may be argued that Evelyn Alcala is qualified by
being a former Filipino citizen who wished to adopt her
younger brother Joseph. But, Art. 185 (FC) orders a
mandatory joint adoption for spouses. As such, adoption
cannot be granted since her husband has
disqualifications. But, they may still adopt the minor
according to the rules on inter-country adoption.
Bunye v. Escareal
Several officials of Muntinlupa were issued a preventive
suspension by the Sandiganbayan. This is in connection with
the alleged forcible taking of the New Alabang Public Market.
Defendants claimed that Muntinlupa Government has a 25-
year lease contract with them, and their own cooperative
introduced improvements.
Held: Sec. 13 of the RA 3019 clearly provided that public
officials charged shall be suspended from office. Even if there
would be massive vacancies in several offices in Muntinlupa, a
preventive suspension must still be issued.
II. DEPARTURE FROM THE LANGUAGE
There is no universal rule to distinguish mandatory
from directory statutes. Neither is there an absolute test
for determining whether a statute is to be considered
mandatory or directory. Hence, “shall” may be construed
as “may and vice versa. To determine the construction,
the legislative intent must be ascertained from all
surrounding circumstance:
1. Entire statute
2. Object
3. Purpose
4. Legislative history
5. Consequences

Directory if...
a. No substantial rights depend on it
b. No injury can result from ignoring it
c. The purpose of the legislature can be accomplished
in a manner other than that prescribed and
substantially the same results obtained
d. Where the directions of the statute are given
merely with a view to the proper, orderly, and
prompt conduct of business
e. Compliance with the statute is a matter of
convenience rather than substance
Mandatory if...
a. The doing of an act is required by justice or public
duty
b. It vests a public body or officer with power and
authority to take such action which concerns the
public interests or rights of individuals
c. If it will cause hardship or injustice on the part of
the public
d. If it will lead to absurd, impossible or
mischievous consequences
e. Non-compliance with what is required will result in
the nullity of the act
Berces, Sr. v. Guingona, Jr.
Petitioner filed two administrative cases against the mayor
of Tiwi, Albay; of which the latter was convicted. The mayor
appealed to the Office of the President and prayed for “stay
of execution” order. The OP issued a stay for execution.
Held: Since implied repeals are not favoured, construction
should be to harmonize the laws. The phrase in Sec. 68 (LGC),
“an appeal shall not prevent a decision from becoming final or
executor,” is held to be discretionary. The OP issued the order
so as not to prejudice the public because suspension would
disrupt the service of the mayor.
MANDATORY STATUTES
1. Conferring power
2. Granting benefits
3. Prescribing jurisdictional requirements
a. Prescribing time to take action or to appeal
b. Prescribing procedural requirements
4. Election laws on conduct of election
5. Election laws on qualifications and
disqualifications
6. Prescribing qualifications for office
7. Assessment of taxes
8. Public auction sale
1. STATUTES CONFERRING POWER
 Confer upon a public body or officer power to
performs acts which concern the public interests
or rights of individuals
 The power is given not for the benefit of the public
officer but for third persons to meet the demands
of rights and to prevent a failure of justice
2. STATUTES GRANTING BENEFITS
 Requires certain steps to be taken or certain
conditions to be met before persons concerned
can avail of the benefits conferred by law
 Failure of persons to take the required steps or to
meet the conditions will prevent him from
availing of this benefits
Maxim:
 vigilantibus et non dormientibus jura subveniunt
(law aids the vigilant, and not those who
slumber on their rights)
 potior est in tempore, potior est in jure (he who is first
in time is preferred in right)
San Carlos Milling Co. v. Commissioner of Internal Revenue
SCMC, by virtue of Sec. 86 of the Tax Code, wanted to have its
overpaid tax in 1983 be credited against its 1984 tax dues. The
Commissoner of Internal Revenue denied its request and merely
treated it as an ordinary claim for refund/tax credit subject to
further investigation.
Held: The word “may” in said provision should not be construed
as to give the taxpayer an absolute right to arbitrarily avail it. It
does not mean automatic and immediate tax credit, since this
would strip off the government of its power to control taxation.
There should still be an investigation by the CIR to verify the
amount.
3. STATUTES PRESCRIBING
JURISDICTIONAL REQUIREMENTS
Requirements by which courts or tribunals acquire
jurisdiction to hear and decide cases must be strictly
complied with (e.g. publication before a court hear a
petition for land registration, written claim of refund to
Commissioner of Internal Revenues before actions for
refund)
a. Statutes prescribing time to take action or to
appeal
 If a decision is adverse to a litigant, it absolutely
indispensable to take action or appeal at the
prescribed time in a the prescribed manner
 This is to prevent needless delays and for the
orderly and speedy discharge of business
 Failure to do this will leave the appellate court
without jurisdiction
Maxim: reipublicae ut sit finis litium (public interest
requires an end to a legal controversy)
b. Statutes prescribing procedural
requirements
 Every act which is jurisdictional, or is an essence of
the proceeding, or for the protection or benefit of
the party affected
People v. CA
Esam Gandi was apprehended in the airport and detained for
possession of Marijuana. After posting bail, he filed a motion
for reinvestigation claiming that he was arrested without a
warrant. This petition was denied since he filed it beyond the
5-day reglementary period. CA ruled that said period is
discretionary only. Held: Rule 112 Sec. 7 is mandatory. He
may only exercise his right to reinvestigation during the 5-day
reglementary period. The reason behind is to make the process
of preliminary investigation speedy. Besides, his posting of bail
means a waiver to a preliminary investigation.
Llenares v. Valdeavella and Zoreta
Llenares filed an action of ejectment claiming that she owned 12
parcels of land after acquiring from a sheriff’s sale under a writ of
execution. The lower court ruled in favour of the defendants
since there was insufficiency in the levy of land or in notice of
sale.
Held: With the admission that the attempted levy was not
made in accordance with the Rules of Civil Procedure, the
petition has no merit. Proper levy and notice of sale are
indispensable to a valid sale on execution.
4. ELECTION LAWS ON CONDUCT OF ELECTION
General rule: All provisions governing the conduct of
elections and prescribing steps for the election officials
are mandatory before the elections. If sought to
enforce after election day, they become directory only
if this will deprive innocent voters, without fault on their
part, of their votes
Reason: These steps were adopted to assist the voters in
their participation in the affairs of the government and
not to defeat that object. When voters have honestly cast
their ballots, the same should not be nullified simply
because the officers have failed to do their duty. To make
these mandatory would nullify the votes affected.
Interested people will just be tempted and conspire to
create irregularities that will result to the vitiation of the
election.
5. ELECTION LAWS ON QUALIFICATION
AND DISQUALIFICATION
Laws prescribing the time limit to file certificates of
candidacy and qualifications and disqualifications to
elective office
If a candidate failed to comply with said requirements, he
is disqualified to run, even if he received the highest
number of votes. Said votes will be considered void and
will not be counted.
6. STATUTES PRESCRIBING QUALIFICATIONS FOR
OFFICE
 Eligibility to hold office is a continuing requirements
and must exist not only from the beginning of the
term but also during the occupancy of the office
 A person not qualified at the time he assumed office,
or if he loses such qualification during his
incumbency will be ousted from office.
7. STATUTES RELATING TO ASSESSMENT OF TAXES
 Assessment of taxes, intended to ensure the
security of citizens, the equality of taxation, the
certainty as to the nature and amount of each
other’s tax, are mandatory
 But those designed for the methodical and
systematic modes of proceedings are merely
directory
Test: If the law is to protect citizens and to prevent
sacrifice of their property, it is mandatory
8. STATUTES CONCERNING PUBLIC AUCTION SALE
 Prescribed steps in public auction of
properties are to be followed strictly
Reason: In derogation of the property rights and due
process
DIRECTORY STATUTES
1. Prescribing guidance for officer
2. Prescribing manner of judicial action
3. Rendition of decision within prescribed period
1. STATUTES PRESCRIBING GUIDANCE FOR OFFICERS
 Intended to guide public officers in the conduct of
business
 So long as these do not limit their power
(jurisd``iction) or render its exercise in
disregard of the requisitions ineffectual
 That is why statutes jurisdictional in nature are
mandatory, because it limits the power of the
officer and render their actions invalid (compare
this to statutes prescribing jurisdictional
requirements under mandatory statutes)
Exception: If accompanied by negative words (i.e. no,
shall not, never, etc.)
2. STATUTES PRESCRIBING MANNER OF
JURISDICTIONAL ACTION
 These are the steps in judicial action followed by
judges in the exercise of their functions
 The purpose is to provide an orderly conduct of
public business.
 But, the procedure is only secondary in
importance to substantive rights, and non-
observance of the former should not be
permitted to affect the latter.
3. STATUTES REQUIRING RENDITIONS OF DECISION
WITHIN THE PRESCRIBED PERIOD
 A judgment made after the prescribed date of
promulgation is not rendered invalid. But the
officer who failed to comply with the law may be
dealt with administratively, as consequence of his
delay.
 Failure of judges to comply merely deprives them
not of their jurisdiction but their right to collect
their salaries
PROSPECTIVE AND
RETROACTIVE STATUTES
PROSPECTIVE STATUTES
  Operates upon facts or transactions that occur after backward)
the statute takes effect  lex de future, judex de praeterito (law provides for
 One that looks and applies to the future176 the future, the judge for the past)
 Indicated by the words “hereafter,” “thereafter,”  nova constitutio futuris formam imponere debet
non praeteritis (a new statute should affect the
PROSPECTIVE STATUTES future, not the past)
“from and after the passing of this Act,” “shall 1. Penal statutes
have been made,” “from and after,” “shall.” 2. Ex post facto
3. Bill of attainder
RETROACTIVE STATUTES 4. Statutes substantive in nature
 Takes away or impairs vested rights acquired under 5. Statutes affecting vested rights
existing laws, creates new obligation, imposes a 6. Statutes affecting obligations of contract
new duty or attaches a new disability in respect to 7. Repealing and amendatory acts
transactions already past
 But a statute is not made retroactive because it RETROACTIVE STATUTES
draws on antecedent facts for its operation or part
of the requirements for its application is drawn
from a time antedating its passage
 The constitution does not prohibit the enactment of 1. Procedural
a retroactive statute which does not impair 2. Curative
obligations of contract or divest rights that have 3. Police power legislations
become vested 4. Statutes relating to prescription
5. Statutes relating to appeals
General rule: Statutes are to be construed as having only
a prospective operation

Exception: The intendment if the legislature is to AMENDMENT, REVISION,

give them retroactive effect is expressly declared or
implied from the language used
Presumption: All laws operate prospectively. And in case
of doubt, it shall be resolved against the retroactive
operations of law.
Reason: Law is a rule to guide actions with no binding
effect until it is enacted.
Maxims:
 lex prospicit, non respicit (the law looks forward, not
CODIFICATION AND
REPEAL
*The legislature has the authority to amend, subject to
constitutional requirements, any existing law.
AMENDMENT
 change or modification, by addition, deletion, or
alteration of a statute
 effected by the enactment of an amendatory act or
 modifying or altering some provisions of the
statute
Express- an amendatory act that specific provisions of a
statute are amended as recited therein
Implied- a part of a prior statute embracing the same
subject as the later act may not be enforced without
nullifying the pertinent provision of the latter. The prior
act is deemed amended to the extent of the repugnancy.
General rule: Implied amendment is never presumed nor
favoured. Every statute should be harmonized with other
laws on the same subject.
Exception: A clear inconsistency and irreconcilable
repugnancy between statutes.
Effectivity
 Amended takes effect 15 days following the
publication in the Official Gazette or a newspaper
of general circulation
 An amended is a part of the original act that is
already in force and effect, hence, it becomes
effective as part of the amended law at the time
the amendatory act takes effect
General rule: Amended act operates prospectively
Exceptions:
1. If the legislature clearly intended its retroactive
effect
2. No vested rights impaired
3. Procedural laws are applicable to actions
pending and undetermined at the time of
passage
Effects
Presumption: The legislature would not have
amended it had it not wanted to change its meaning
 Meaning of law changes because an amended
act should be given a different construction from
that of the original.
 As if the original statute has been repealed
and a new and independent act in the
amended form had been adopted
 As if the statute has been originally enacted in
its amended form
 The provisions of the original act not affected by
the amendment remain in force, while those
omitted are deemed repealed182
 Jurisdiction of a court is determined by the
law in force at the time the action is instituted.
And once the court has acquired jurisdiction,
that will remain with it until the case is
decided.
 If a statute amends a prior act with the
effect of divesting the court of
jurisdiction, it may not be construed as
to oust jurisdiction that may have
already attached under prior law. This
would be a subversion of the judicial
process.184
 This rule also applies to quasi-
judicial bodies.
 An invalid law does not exist. If a prior statute
which has been amended is declared invalid,
nothing has been amended. If the amendatory act
is complete by itself, it will be considered as an
original or independent act.186 If the amendatory
act is declared invalid, it would be as if the
amendment did not exist; the prior act remains
unaffected and in force.187
REVISION AND CODIFICATION
 The purpose is to restate the existing laws into
one statute, simplify complicated provisions, and
make laws on the subject easily found
 It is a continuation of the existing statutes
Presumption: The author has maintained a consistent
philosophy or position. The code is enacted as a single,
comprehensive statute, and is to be considered as such
and not as series of disconnected articles or provisions.
In cases of irreconcilable conflict
1. Interpretation which is best in accord with the
general plan
2. Later in physical position, being the latest
expression of legislative will
3. What is omitted is deemed repealed because the
codification is intended to be a complete
enactment on the subject. But this is limited only
if revision or codification is intended to be a
complete enactment on the subject, expression of
the whole law, or if it revises the whole subject
matter of the former statute188
4. A change in phraseology does not automatically
result to change in construction of the old laws,
neither an alteration nor omission or addition of
words in the later statute shall be held to alter
the construction of the former acts. This is
because in codifications, condensation is a
necessity; general ideas will be expressed in brief
phrases.
Mecano v. COA
Petitioner was hospitalized for cholecystitis. He filed for refund or
reimbursement of the hospital expenses he incurred. COA
denied his request since the Administrative Code of 1987
repealed the RAC, and the same section from which Mecano
based his action has not been reproduced.
Held: The later code did not cover not attempted to cover the
entire subject matter. There are several matters treated in the
old Code that are not found in the new one. The fact that a
later law may relate to the same subject matter is insufficient to
cause an implied repeal since it may just be cumulative of the
prior legislation.
REPEAL
 The power to enact a law necessarily includes the
power to repeal it for the legislature cannot enact
an irrepealable laws to limit the future legislative
acts
 Only the legislature can repeal laws. The Supreme
Court can only promulgate rules of procedure and
cannot exercise such power to alter, change or
repeal substantive laws
 Every legislative body may modify or abolish the
acts passed by itself or its predecessor and may
be exercised at the same session which the
original act was passed, and even where the bill
is in its progress and before it becomes a law
Total repeal is rendered revoked completely, while a
Partial repeal leaves the unaffected portions of the
statute in force.
A declaration in a statute that a particular and specific
law (identified by its number and title) is repealed is an
express repeal. All other repeals are implied repeals.
A law is repealed only by the enactment if subsequent
laws. Violations, non-observance, disuse, customs and
practices on the contrary do not render a prior law
repealed.
Repeal by implication
 Where a statute of a later date clearly reveals an
intention on the part of the legislature to abrogate a
prior act
 This intention must be clear and manifest
Categories:
 Two acts on the same subject and have the
same object are in an irreconcilable conflict,
the later act to the extent of the conflict
constitutes an implied repeal of the former
 The later act covers the whole subject of the
earlier one and is intended as a substitute
Basis: A cardinal rule in science of jurisprudence that
two inconsistent laws on the same subject cannot co-
exist in one jurisdiction189
Maxim: leges posteriors priores contrarias abrogant (the
later statute repeals prior ones which are repugnant to
it)
  But implied repeals are not favoured since the
presumption is against inconsistency or repugnancy
Presumption: The legislature knows the existing laws in
the subject and could not have enacted inconsistent or
conflicting statutes.
Exception: There is an irreconcilable repugnancy
Iloilo Palay and Corn Planters Association v. Feliciano
Respondent Manager of the Rice and Corn Administration
urged the president to import rice. Petitioners alleged that RA
3452 prohibited the importation of rice by the government,
only private parties may do so. The government responded and
said that RA 2207 allowed the President to import rice should
there be shortage or national emergency.
Held: RA 2207 covers three periods, and only prohibits
importation when there is sufficiency of rice supply and
normalcy of times. Ra 3452 covers only the first and second
situation (i.e. shortage is not enough to constitute a national
emergency). Hence, the two laws can be harmonized. Ban on
importation disappears when the country is confronted of rice
shortage.
People v. Santayana
Santayana was designated as a special agent of the CIS and was
issued a firearm. He was apprehended in Plaza Miranda and was
charged for illegal possession of firearms since he had no permit
to carry. CFI Manila tried and convicted him. It was alleged that
the CFI Manila had no jurisdiction and the Municipal Court
should have tried him.
Held: The two provisions may be harmonized by holding that the
CFI Manila and the Municipal Court have concurrent jurisdiction
since the penalty that may be imposed both fall under the said
courts. Aside from this, the Macarandang ruling was still
prevailing at the time of his apprehension. The Mapa doctrine
were it did not exempt special agents from permit to carry
weapons were promulgated during the pendency of Santayana’s
case.
C&C Commercial v. NAWASA
RA 912 mandates that Filipino corporations should be
prioritized. NAWASA awarded the bid to a foreign company in
constructing water pipes in several provinces. NAWASA argues
that it was not under the term “government” required to
prioritize Filipino companies in projects as provided in RA 912.
Held: CA 138 and RA 912 are statutes in pari material and
be construed together. The former included purchases by
government-owned companies (like NAWASA), while the later
only talked about construction or repair work done by the
government.
Primicias v. Municipality of Urdaneta
Primicias was apprehended and charged for violation of a
local ordinance prohibiting overtaking.
Held: The ordinance is invalid since RA 4136 explicitly
repealed Act 3922. The ordinance violated several
requirements of RA 4136, specifically the clearness,
definiteness and certainty of the prohibitions. No distinctions
has been made between the vehicles covered, the
thouroughfares, required under Sec. 38. RA 4136 specifically
mentioned that no ordinances may be passed specifying
maximum allowable speed other than those provided in it.
Hence, a general law does not repeal a special one.
The special shall be considered as an extension to the
general law. But, there is always a partial repeal
where the later act is a special law.
Presumption: The legislature considers and makes
provisions for all circumstances of the particular case
Exception: Where the words used in a general law is so
broad and so clear and explicit as to show the intention
to cover the whole subject
Villegas v. Subido
After the retirement of the Asst. City Treasurer, Civil
Service Commissioner Subido authorized Jose Gloria to
assume the position. Mayor Villegas ordered Gloria to
refrain from exercising his duties since the appointment
power is lodged with him under the Decentralization
Act. During the pendency of the case, the President
nominated Gloria and was duly confirmed.
Held: The City Charter of Manil gave the President the power to
appoint the Asst. City Treasurer. The Revised Administrative
Code (RAC) only allowed appointment of employees by local
officials, and not officers. The Charter is considered as an
exception to the general rule found in the RAC.

CEPALCO v. Commissioner of Internal Revenue Petitioner was
granted a franchise in 1961 to maintain an electric light, heat
and power system in Cagayan de Oro. It was successively
amended to include other municipalities. Later, the Local Tax
Code was enacted empowering local government units to impose
new taxes. CEPALCO refused to pay the additional tax to the
province of Misamis Oriental claiming that its franchise expressly
provided that it would only pay 3% from its gross earnings.
Held: The Local Tax Code is more general in scope and
application, while the franchise grant to CEPALCO is specific.
1. Implied repeal by revision or codification
 Legislative intent is shown by enactment of a
statute revising or codifying the former laws on
the whole subject matter
 Legislative declaration that whatever is embraced in
the new statute shall prevail and whatever is
excluded shall be discarded
2. Repeal by re-enactment
 A re-enacted statute of the whole subject matter,
if complete and comprehensive is regarded as
the whole law on the subject.
 When a specific section of a prior act by providing
that it should be read as follows, then quote the
amended provisions, what is not included in the re-
enactment is deemed repealed
3. Other forms of repeal
 The most powerful is that which arises when the
later law is expressed in the form of a universal
negative, since a negative statute repeals all
conflicting provisions
 Where it enacts something in general terms and
afterwards it passes another on the same subject,
which though expressed in affirmative language
introduces special condition or restrictions
Effects of repeal
1. Renders inoperative as of the date the
repealing act takes effect. It is a declaration
that the repealed statute is invalid from the
date of enactment
2. But it does not undo the consequences of the
operation of the statute while in force, unless
directly expressed by the language or necessary
implications. It cannot render illegal what was
legal before
3. Cannot oust jurisdiction from a court, nor
render its decision void
4. Defeats all actions and proceedings still pending
which arose from the repealed statute since an
appellate court will dispose of a question
according to the law prevailing at the time of
rendition of the appealed judgment
5. Does not destroy or impair vested rights under
the statute prior its repeal. Rights accrued and
vested while a statute is in force survives
repeal
6. It will not affect the terms of contract entered
into by parties on the basis of the repealed law.
And will apply even if one of the contracting
parties is the government.190
7. It does not preclude collection of taxes under
the repealed law
8. But will deprive the court of its jurisdiction if a
penal law is repealed since the act is not
anymore considered criminal
9. Repeal of a municipal charter destroys all
offices under it, and puts an end to the
functions of an incumbent, except those saved
by the charter
10. Simultaneous repeal and re-enactment does not
affect the rights and liabilities accrued under the
original statute since the re-enactment simply
neutralizes the repeal
11. A law which expressly repeals a prior law is
repealed, the first law shall not be revived unless
expressly stated
Tac-an v. CA
Tac-an caused the Acopiado brothers to thumb mark a deed
of quit claim as payment for his services as lawyer. The
brothers later dismissed his services since their relatives did
not want to give the land as payment. One of the brothers
sold his share of land, hence, Tac-an filed an action to annul
the sale. He asked the governor to sign the deed. It was signed
but was later withdrawn for deceit and false representation on
his part.
Held: The signature/approval of the Governor is needed
since the brothers were non-Christians and Subanons. The
Administrative Code of Mindanao and Sulu was still in force
at that time and was not repealed.

Distinctions to expiration of law

Unlike in expiration of law, absolute repeal obliterates
the crime and erases the stigma of conviction.