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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. 21 / 36
Concurring and Dissenting Opinion 21 G.R. Nos. 271059, 271347,
E-02472 & E-04036
Section 27.
2. The President shall. have the power to veto any particular item or items in
an appropriation, revenue, or tariff bill, but the veto shall not affect the item
or items to which he does not object.
The purpose of the President's item-veto power in appropnat10n,
revenue, or tariff bills "rests on a variety of policy goals such as to prevent
log-rolling legislation, impose fiscal restrictions on the legislature, as well as
to fortify the executive branch's role in the budgetary process."86 Since an
, app~c:ipriation or revenue measure. i.s indispe:n:sa~le to the operation of the
government, the "item veto power" ensures that the President may still block
the objectionable features of a presented bill without having to veto the entire
bill. 87 To override the President's veto, the vote of two-thirds of all members
of Congress is required. 88
Another factor in play in budget legislation is the time within which
Congress should pass the general appropriations bill to the President. Pursuant
to Article VI, Section 25(7)89 of the Constitution, Congress shall submit the
general appropriations bill by the end of the fiscal year to the President,
otherwise, the GAA for the preceding fiscal year shall be deemed reenacted
and shall subsist until the general appropriations bill is passed by Congress.
The evident purpose of the reenactment of the previous GAA is for the
continuous delivery of government offices of their mandated services.
Along this line, the President can also certify the necessity of the
, immediate enactment, of the budget to meet public calamity or emergency
pursuant to Article VI, Section 26(2) of the Constitution, in which case the
requirement of three readings on separate days and of printing and distribution
can be dispensed with as mentioned in the discussion above.
Finally, the reievant provision, Article VI, Section 25(1) of the
Constitution states:
86 Belgica v. Hon. Exec. Sec. Ochoa. Jr .. 721 Phil. 416, 550 (2013) [Ped. Perlas-Bernabe, En Banc].
(Citations omitted)
87 Bengzon v. Drilon, 284 Phil 245,_26 l (19~2) [Per J. Gutierrez. Jr., En Banc].
88 CONST., a.4:. VI, sec. 27(1).
89 CONST., art. Vl, sec. 25(7) states:
(7) Jf, by the end of m1y fiscal year, the Congress shali have failed to pass the general appropriations bill
for the ensuin.g'fiscal year, th~ general appn)priations law for the_pr~ceding ~seal year s~1al1 be ,deemed
reenacted and shall remain iri force and effect until the generil appropriations bill is passed by the
Congress.
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