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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. 28 / 36
Concurring and Dissenting Opinion 28 G.R. Nos. 271059, 271347,
E-02472 & E-04036
discussed that the purpose of the prohibition is to prevent a budget deficit,
thus:
MR. NATIVIDAD: May the Congress increase or decrease the presidential
budget?
MR. DE LOS REYES: There is no prohibition.
MR. NATIVIDAD: Is there no prohibitwn to increase the presidential
budget? The historic. practice is that the presidential budget may be
decreased but not increased. lt is good for the country and for the Congress
to increase the presidential proposal for a budget?
MR. DE LOS REYES: That will be covered by lines 28 and 29[,] which
state: "The form, content, mid manner of preparation of budget shall be
prescribed by law." .
MR. NATIVIDAD: So it is by law, it is by Congress; and if Congress
wishes to increase .the preside1;1ti~l budget, it c~n d'? so .. Is that the concept? .
MR. DE LOS REYES: That is the necessaiy consequeuce.
MR. NATIVIDAD: So, we have a situation where the President prepares
the budget every year based on the expected receipts and earnings of the
government. The Constitution gives the President that duty because the
President knows ilie. expected earnings of the goverrL.'llent. Traditionally,
Congress will decrease certain items of the budget but it is not
constitutionally authorized to increase because of the va.rious items in the
budget will be increased, the earnings of the government as expected from
the receipts mid taxes may not be enough and there wili be a big budget
deficit.
MR. DAVIDE: Mada.'11 President, the furt.her answer to the question is
contained in the section Itself, which reads:
The President shafl submit to the Congress within thirty days from
the opening of each. regular session~ as the budget of the general
appropriations bill, a bi1dget of receipts based 6ri exfating and
pr~po;ed revenue ,;easures, and of expenditures.
In other ,vords, Congress .CaTu.J.ot increase because there is a limitation; the
budget should be based on existing and proposed revenue measures.
SECTION 9. (1) The Pre.sJdi~ni shai submit within fiileen day$ of the op~ning of each regular session of
the Natiofial Assembly a budget of receipts and eXponditures~ which shall be the basis of the general
appropriation biH. '.The Natiunai Assembly ;Ju:ry_ nr,r increase the -appri?_tJriations recommended by the
Presidentfor·the operation .of the 001,:ernment as specijled in the Budget, exr:ept. the ~ppropri~tionsfo:
the Nu:ti01h1l Assembly und irJ~ .lildk;ia} DBpartn_,ieni, The fom;_ c;fth~ Budget and the mformat10n that 1t
shou~~contain shall be prescribed by !aw. (Emphasis .~upplle<l.J ~
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