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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. 29 / 36
Concurring and Dissenting Opinion 29 G.R. Nos. 271059, 271347,
E-02472 & E-04036
If the Commissioner will further notice, under paragraph (4) of the same
section, there is a provision to the effect that a special appropriations bill
shall specify the purpose for which it is intended, and shall be supported by
funds actually available as certified by the National Treasurer, or to be
raised by a corresponding revenue proposal included therein. So,
necessarily, there is already a maximum limit over which Congress cannot
anymore go beyond.
MR. NATIVIDAD: Paragraph (4) is a different matter, Madam President.
This is a new proposal, like a public works bill, which one cannot present
without the corresponding certification of availability of funds or the
corresponding revenue proposal. But I would just like to clarify because the
first response of the Committee is that the Congress may increase or
decrease. The distinguished Chairman said Congress may not increase. So,
which one is the right answer?
MR. DAVIDE: I think the Commissioner may have in mind
reincorporating the limitation provided for undc,r the 1935 Constitution,
prohibiting specifically the Congress to increase the recommended
appropriations made by the President. We can entertain that at the proper
time although I would like to repeat that the requirement under the lines 26
and 27 on page 7 - ".a budget of receipts based on existing and proposed
revenue measures" - which is actually proposed by the President himself
cannot be exceeded by the Congress.
MR. NATIVIDAD: As the Gentleman knows, the budget if receipts and
proposed revenu.e measures is ambival.ent. There is nothing sure about that
because that isju~t a projection of future e~r:,illlgs an\J- wo;, clo not know .
exactly if 80 percent vvill be realized or not. So. t.li.is is just a projection of
the future earnmgs of the govermnent.
MR. DAVIDE: That is exactly the reason why Congress cannot go beyond
that because what may be collected of the expected revenues may be only
very much less than 100 percent. 109
The prohibition against Congress increasing the President's proposed
appropriations in tho: budget was ultimately reinstated in Article VI, Section
25(1) of the. . Constitution. In Sarmiento v.. Treasurer of the Philippines, 110 this
Court emphasized that the possil?ility of a big l:}udget deficit is not remote if
the Congress were given an unbridled hand in passing upon the appropriations
recommended by the President as specified in the budget. Thus, the
constitutional prohibition is an assurance .that the government's expected
income will be sufficient to cover the operational expenses of its agencies and
projects specifiedin the appropriationslaw. This Court nevertheless clarified
that,since the objective is to prevent a .budget deficit,. Section 25(1), Article
VI of the Constitution should be .read as enjoining the Congress from
increasing the total budget for the operati.on .of the government as
recommended by the President, but not the individual items of appropriations,
109 Records of the 1986 Co11stit11tionai·-commis~ion 2. July 22, l 986, pp. 107-108.
110 G.R. Nos. 125680 'imd 12631.3, Sept!;:mber4, 2001, Unsigned R;solution, [En Banc].
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