271059/271347/E-02472/E-04036  Separate Concurring Opinion: Justice Japar B. Dimaampao — Official PDF

Separate Concurring Opinion 11 G.R. Nos. 271059, 271347, E-02472, and E-04036 ASSOCIATE JUSTICE DIMAAMPAO: The absence, according to page 3 7. Because of the absence of sufficient standards. Do you confirm that? ATTY.PENA: We confirm, Your Honor. ASSOCIATE JUSTICE DIMAAMPAO: Conversely, if the completeness and sufficient standard tests are satisfied, there can be valid delegation oflegislati).re power. ! ATTY. PENA: Indeed, Your Honor. 32 This emphasizes two points. The first is that unprogrammed appropriations are not invalid per se, and the second is the correctness of the ponencia's approach to delvinginto the provisions ofRepublic Act No. 12314 or the 2026 GAA.33 Special Provision l(a)of Subsection XLIII must be declared unconstitutional. A statutory "trigger" based only on excess revenue collections in any one of the identified non-tax revenue sources must be legally proscribed. The Special. Provision . 1 of Subsection . XLIII, Unprogrammed Appropriations of the 2026 GAA states: I. Availment of the Unprograrnmed Appropriations. The amounts authorized herein for Purpose Nos. 2-4, 6, and 9-10 may be used when any of the following exists: (a) Excess revenue collections in any one of the identified non-tax revenue sources from its conesponding revenue collection target, as reflected in the BESF; (b) New revenue collections or those arising from new tax or non-tax sources which are not part of, nor included in, the original revenue sources reflected in the BESF; or ( c) Approved loans for foreign-assisted projects. Release of funds shall be subject to the submission of a Special Budget Request, and other relevant budgetary requirements in accordance with applicable laws, rules, and regulations, and. the, following: (i) for .excess 32 TSN, June 9, 2026, p. 95. 33 Ponencia, p. 47. 1