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271059/271347/E-02472/E-04036 Dissenting Opinion: Justice Antonio T. Kho, Jr. — Official PDF

271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Separate opinion

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EN BANC G.R. Ne1; 271059 (REP. EDCEL LAGMAN~ REP. GABRIEL G. BORDADO, JR., and REP. MUJIV S. HATAMAN, Petitioners, v. THE CONGRESS OF THE PHILIPPINES, consisting of THE SENATE OF THE PHILIPPINES, as represented by Senate President JUAN MIGUEL F. ZUBIRI, and THE HOUSE OF REPRESENTATIVES, as represented by SPEAKER MARTIN G. ROMUALDEZ; HON. JUAN EDGARDO M. ANGARA, [chairperson] of the Senate Committee on Finance and [co-chairperson] of the Bicameral Conference Committee on the 2024 General Appropriations Bill [GAB]; HON. ELIZALDY CO, .[Chairperson] of the House Committee on Appropriations and [Co-chairperson] of the Bicameral Conference Committee on the 2024 General Appropriations Bili; HON. LUCAS P. BERSAMIN, Executive Secretary; HON. AMENAH F. PANGANDAMAN, Secretary of the Department of Budget and Management; and HON. ROSALIA V. DE LEON, Treasurer of the Philippines, Respondents); G.R. No. 271347 (AQUILINO "KOKO" PIMENTEL III and PANTALEON "BEBOT" ALVAREZ, Petitioners, v. LUCAS P. BERSAMIN, in his capacity as Exed:itive Secretary, and AMENAH F. PANG.ANDAMAN, in her capacity as the Secretary of the Department of Budget and Management, Respondents); G.R. No. E-02472 (FILIPINOS FOR PEACE, JUSTICE, AND PROGRESS MOVEMENT INC. [FP JPM], represented by its President and Chairperson, JOSEPH F. CADSAWAN and Chapter Officer GLORIA T. PUZON, Petitioners, v. THE HOUSE OF REPRESENTATIVES, as represented by SPEAKER FERDINAND MARTIN ROMUALDEZ; THE SENATE OF THE PHILIPPINES, represented by Senate President VICENTE SOTTO III, Executive Secretary LUCAS BERSAMIN, and THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents); and G.R. No. E-04036 (EDGAR R. ERICE and LEILA DE LIMA, Petitioners, v. THE SENATE OF THE PHILIPPINES, represented by SENATE PRESIDENT HON. VICENTE C. SOTTO III, and THE HOUSE OF REPRESENTATIVES, represented by HOUSE SPEAKER HON. FAUSTINO G. DY III; Executive Secretary HON. RALPH G. RECTO, and THE DEPARTMENT OF BUDGET AND MANAGEMENT ACTING SECRETARY ROLANDO U. TOLEDO, Respondents). Promulgated: October 7 2026