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271059/271347/E-02472/E-04036 Concurring and Dissenting Opinion: Justice Maria Filomena D. Singh — Official PDF
271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Separate opinion
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DIGITAL P. 31 / 37
Concurring and Dissenting Opinion 31 G.R. Nos. 271347, 278353,
E-02472 & E-04036
their subsequent ratification, it narrows existing doctrine. I cannot join that
conclusion. It qualifies the latitude recognized in Tolentino, the rejection in
Philippine Judges Association of an objection based on the absence of
disagreement, and the reaffirmation of the conference doctrine in Abakada.
Describing the BCC as a body created to reconcile differences does not supply
the constitutional basis for converting its ordinary function into an absolute
limitation on the recommendations Congress may authorize or subsequently
adopt.
The Court En Banc has authority to modify its doctrines under Article
VIII, Section 4(3). 85 The exercise of that authority should identify the rule
being changed and the constitutional reason for the change. Here, I find no
sufficient constitutional basis for making an earlier agreement between the
cha1ubers an irrevocable limit on tl1e BCC's recommendations. Whether their
conferees should be prohibited from reopening an agreed provision is a
question Congress may resolve through its internal rules. The Court should
enforce the constitutional liluits on what Congress ultimately enacts without
prescribing an additional restriction on the means by which the chambers
arrive at that enactment. There is thus no occasion to narrow Tolentino's
conference doctrine, much less disturb its separate holdings on the origination
of bills, the Senate's amendment power, or presidential certification.
For my part, the above-discussed principle applicable to the two
separate spending authorities offets·a direct :ind kufficient basis for rejecting
the increase in the UA. It preserves the distinction between the procedural
latitude Congress may accord the BCC and the substantive limits Congress
cannot waive. It also places responsibility where it belongs. The BCC
recommended the additional spending authority; the chambers adopted it.
Both acted within a constitutional budget process whose limits could not be
enlarged by their agree1uent.
Accordingly, I concur in declaring unconstitutional the PHP
449,540,510,000.00 increase in the UA in the 2024 GAA on the substantive
appropriations ground discussed above. I dissent from treating the identical
House and Senate totals as an independent constitutional prohibition against
the BCC's recommendation. I would retain the doctrine in Tolentino, leave
the scope of the BCC's authority to Congress within consiitutio1;1al bounds,
and urge Congress to require the BCC's official minutes and transcript of
proceedina-s as a concrete safeguard of transparency and accountability. The ,. b .. , . , .. , , ... ' ,
85 CONST., art VTI!, sec. 4(3) provides: •
Cases or matters heru.-d by a division shall be decided or resolved with the concu1Tence of a majority
of the Members who achmlly took part in the deliberations on the issues in the case and voted thereon,
a...-r1d in no case without the concunence of at least three of such Members. When the required number is
not obtained, the case shall be decid1::d en hanc: Providl.;'d, that no doctrine or principle of law laid down
bv the court in a decision rendered en bane or in dildsion m.ay he modified or reversed except by the
/ourt sitting en bane. (Emphasis supplied)
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