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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. 9 / 36
Concurring and Dissenting Opinion 9 G.R. Nos. 271059, 271347,
E-02472 & E-04036
2.) For voters, there must be a showing of obvious interest in the
validity of the election law in question;
3.) For concerned citizens, there must be a showing that the issues
raised are of transcendental importance which must be settled early; and
4.) For legislators, there must be a claim that the official action
complained of infringes their prerogatives as legislators.36
Here, petitioners in G.R. Nos. 271059, 271347 and E004036 are
assailing the constitutionality of the 2024 and 2026 GAA in their capacity as
legislators, being Representatives and Senators: As ,mentioned above, for
legislators, there must be a claim that the official action complained of
infringes their prerogatives as legislators. Thus, in A CT Teachers Rep. Tinio v.
President Duterte,37 one of the petitioners therein, who is a member of the
House of Representatives, was accorded legal standing with this Court
ratiocinating as follows:
Tinio et al. have t,':ie requisite traditional standing as legislators
considering that the purported invalidity in the passage of the law by a
handful of Members of the House violated their prerogatives as legislators
and contravened the Constitution itself. Undoubtedly, legislators have a
legal standing to ensure that the prerogatives, powers, privileges, and the
duties vested by the Constitution in the Legislature, as an institution, remain
inviolate.
Moreover, both petitioners contend that they, a.'ld the people; they
represent, i.e., their respective representations and the consumer-public as a
whole, have already been injured by the TRAIN Act. These personal and
substantial interests in the subject matter, whether in llie traditional or the •
non-traditional sense, indubitably give them legal standing to question the
Jaw.38 (Citations omitted)
Moreover, in the early case of Gonzales v. Macaraig, Jr., 39 the
petitioners 1herefo, who wen; members of the Senate, were accorded legal
standing on the reasoning that "a member of the Senate has the requisite
personality to bring a suit where a constitutional issue is raised." 40
Accordingly, petitioners have legal standing to file the present Petition.
In any case, petitioners may also be given legal standing as taxpayers. In
Pascual v. Secretary of Puhl.ic 'M,orks,4 i this Cou.,_'i recognized "the right of
taxpayers ·to assail tl1e constitutionality of legislation appropriating local or
state public funds."42 In a number of cases, this Court has adopted the rule that
a taxpayer has the personality to restrain unlawful expenditure· of public
, 36 Id, at 154-155.
37 934 Phil. 212 (2023) [Per J. Dimaampao, En Banc].
38 Id. at 225.
39 269 Phil. 472 (1990) [Per J. Mekncio-Hetrera, En Banc].
40 Id. at 492,
41 1 JO Phil. 331 (1960) [PerJ. Concepcion].
" • Id. at 345. (Citation omitted)
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