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

Separate Concurring: Opinlon 17 G.R. Nos. 271059, 271347, E-02472, and E-04036 pei:cent (50%) of the said savmgs net of revenue shortfall: PROVIDED, FINALLY, That the relea~c of th-c: balance of the total savings from programmed appropria1ions for the year shall be subject to fiscal programming and approvHl of the President. 2012Gi\i\ l . Release of the Fund. The amounts authorized herein shall. be released only when the revenue collections exceed the original r<,venue targets submitted by the President of the Philippines to Congress pursuant to Section 22, Article VII of the Constitution: PROVIDED, That collections arising from sources not 1:onsidered in. the aforesaid original reyenue targets .may be used to cover releases from appropriations in this Fund:PROVIDED, FURTHER, That in case of newly approved loans for foreign-assisted projects, the existence of a perfected loan aµreement for the purpose shall be sufficient ba.~is for the issuance of a SARO covering the loan proceeds. [2013 GAA] l. Release of the fund. Th,;, amounts authorized herein shall be released only wlien • the reV!)IlUC . eonections •• exceed the original revenue target~ submiti;d by thePrcsident o:fthe Pb°f!ippines to Congress pursuant to Sectio'n. 22, "Articie. VII of ihe_ Constjtution, incli.idi~g collections arising . . . . . . . . .. ·• . . . .. . . ' . from sources not considered m the aforesaid original revenue target,as certified by the BTr: PROVIDED, That in case of newly approved loans for foreign-assisted projects, ti.'ie existence· ofa perfected loan agreement for the purpose .shall be suflidei;1t basis frir the issuance of a .SARO covering the loan proceed,;. 53 (Emphasis in _the original) • . , ' • .. Incidentally, upon motion, _for reconsideration, the Court, while affinning its earlier pronouncements., aiso stated thst. construction of the relevant provisions on unprograni.med funds ·is •a statutory,· not a constitutional.,• iqterpretation_I. , ofah• a'mbigu9us, phrase.54. c ' Given the forcgofog, (~ubrnit that th~ present controversy should now be characterized as a categodcal declaration that a trigger based only on excess revenue collections in any one of the identified non-tax revenue sources is legally pros,~ribed. To stress, this would give the Executive an opportunity to... immediatel.y . fond proje,;ts under unprogrammed appropriation~, despite the fart thit! t!u: revenue source from which the surplus arose . was. originaf{y conceived .to $_Uppori the programmed appropriations, which iw.ve not yet beenful(y funded. Precisely, this is what the esteemedpanente has aCk,'lowledged inholding that the first trigger "blurs the di,,tinction ' b,'!tvveen • the · • proj'!;tammed and unprogrammed 53 ld. at {;"10...:6 i2. 54 See Ataullo, •f!_l a!. v. President Benign.'J S.C. .Aq11.ino fl!, et at., 752 thiL 7 !6 (2015) (Per J. Bersamin, En Banc]~