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271059/271347/E-02472/E-04036 Concurring and Dissenting Opinion: Justice Jhosep Y. Lopez — Official PDF
271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Separate opinion
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DIGITAL P. 2 / 36
Concurring and Dissenting Opinion 2 G.R. Nos. 271059, 271347,
E-02472 & E-04036
CONCURRING AND DISSENTING OPINION
LOPEZ, J., J.:
I concur with the ponencia insofar as it declares that unprogrammed
appropriations are not unconstitutional per se, and that Special Provision l(a)
of Chapter XLIII of Republic Act No. 12314, or the 2026 General
Appropriations Act (GAA) is unconstitutional for permitting the release of
unprogrammed appropriations upon the occurrence of excess revenue
collections from any of the identified non-tax revenue sources, contrary to
Article VII, Section 22 of the Constitution and this Court's controlling
pronouncement in Araullo v. Aquino JIJ. 1
However, I express a different view with regard to the prohibition
against Congress to increase the appropriations recommended by the
President in the budget, as mandated by Article VI, Section 25(1 ).
I. The Court takes cognizance of the
case under its expanded judidal
power
In seeking resort to this Court, petitioners availed of the remedies of
certiorari and prohibition. When the constitutionality of a law or its provisions
is brought before this Court, the question on the propriety of the procedural
vehicle used by the petitioner is almost invariably the initiai point of
consideration. Traditionally, the writs of certiorari and prohibition under Rule
65 of the Rules of Court have been used by superior courts "to keep lower
courts within the confines of their granted jurisdictions," and thereby ensure
orderliness in the lower courts' rulings.2 Thus, under Rule 65, Sections 13 and
24 of the Rules -of Court, petitions for certiorari and prohibition are proper to
737 Phil. 457 (2014) [Per J. Bersamin, En Banc].
2 Association ofMedical Clinics/or Overseas Workers, Inc. (AMCOW) v. GCC Approved Medical Centers
Association, Inc., 802 Phil. I 16, 136 (2016) [Per J. Brion, En Banc].
RULES OF COURT, Rule 65, secs. i and 2 state:
SECTION I. Petition for Ceriiorari. - When any tribunal, &oard:or offi"cer exercising judicial or quasi-
judicial functions has acted without or in excess of its or his jurisJiction, or with grave abuse of discretion
amounting to lack or exce.ss of jurisdiction, and there is no appeal, or any plain, speedy, and adequate
remedy in the ordinary course oflaw~ a person aggrieved thereby may file a verified petition in the proper
court, alleging the facts with certainty and praying that judgment be rendered annuiling or modifying the
proceedings of such tribunal, board or officer, and grar1ting such incidental reliefs as law and justice may
require,
The petition sI:iaII be accompanied by ·a certified true copy of the judgment, order or resolution subject
thereof, copies of all pleiid~ngs and documents rdevant mid pertinent thereto, and a sworn certification
of non-forum shopping as provided in the paragraph of Section 3, Rule 46;
4 SECTION 2. Petition for Prohibition. - Whentheproceedings of any tribunal, corporation, board, officer
or person, whether exercisingju~icial, quasi-judicial-or ministerial functions, are without or in excess of
its or his jurisdiction, or with _gra,ve abuse of discretfon amounting to tack or excess of jurisdiction,-and
there is no appeal or any other plain~ speedy, a11.<l-adequate remedy in the ordinary course oflaw, a person
aggrieved thereby may file a verified petition in the proper court, alleging the facts with certainty and
praying thatjudgment be rendered cornmanding the respondent to desist from further proceedings in the ~
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