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

Separate Concurring Opinion 12 G.R. Nos. 271059, . _271347, E-02472, and E~04036 revenue collections, issuance of a certification that remitted collections to the BTr from a particular revenue source has exceeded the corresponding revenue collections target; or (ii) for new revenue collections, issuance of a certification thatremitted collections identified were not part of, nor included in, the original revenue collection targets reflected. In the case of approved loans for foreign-assisted projects, the loan proceeds shall be promptly released to the agency concerned, through the issuance of corresponding SARO upon submission of a Special Budget Request, supported by a copy of the perfected loan agreement, as approved in accordance with pertinent laws, rules, regulations, and guidelines issued thereon. After presidential veto, the remaining purposes enumerated under the unprogrammed appropriations of the 2026 GAA are the following: (1) Support to Foreign-Assisted Projects; (2) Program on Risk Management; and , (3) Revised AFP Modernization Pl'ogram.34 , • •, The ponencia declared unconstitutional the first and second triggers under Special Provision 1 of subsection XLIII, i.e., excess or new revenue collections in any one of the identified non-tax revenue sources from their respective corresponding revenue collection target, as reflected in the budget of expenditure and sources of financing (BESF), for being violative of Article VII, Section 22.35 After all, this is a "repudiation of the Court's interpretation in [Araullo v. Aquino],36" which maintained that it should be the aggregate revenue collection that must first e):Cceed the aggregate revenue target as a pre-requisite to ,the use of unprogrammed funds.37 In addition, the ponencia discerned that these constitute as an undue delegation of legislative power given that it is "too broad, lacks adequate guidelines or limitations to map out the boundaries of the President's authority."38 I concur. In Gerochi v. Department of Energy,39 the Court explained that the principle of non-delegation of powers is corollary to the foundational principle of separation of powers, given that it is the duty of each of the departments of government to carry out the power that has been allocated by the Constitution. The relevant discussion reads: The principle of separation of powers ordains that each of the three branches of government has exclusive cognizance of and is supreme in matters falling 34 See Republic Act No. 12314 (2026), sec. l, XLIII. 35 SECTION 22. The President shall submit to the Congress within thirty days from the opening of every regular session, as the basis of the genernl appropriation_s bill, a budget of expenditures and sources of financing, including receipts from existing and proposed revenue measures. 36 737 Phil. 457 (2014) [Per J. Bersamin, En Banc]. • 37 Ponencia, pp. 53-55. 38 Id. at 67. 39 554 Phil. 563 (2007) [Per J. Nachura, En Banc]. f