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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. 6 / 37
Concurring and Dissenting Opinion 6 G.R. Nos. 271347, 278353, E-02472 & E-04036 dismantlement of the Budget and the disorganization of the bureaucracy. He provided a simple example: suppose the Executive proposed the amount of PHP 35 million as the National Budget for 1935. With Delegate Marabut's proposal, the Legislature can ultimately submit a whole new Budget to the Executive without the priority activities and personnel of the Executive being funded. Thus, the budget ceiling ensures that the appropriations recommended by the Executive would be, more or less, kept intact.14 Thus, under the budget ceiling of the 1935 Constitution, the Legislature is empowered only to decrease or remove certain amounts from the Budget proposed by the Executive, but only when such amount is not specified. Simply, the Legislature can move around the amounts within unspecified items but such should not go over the total. The budget ceiling would be eliminated in the 1973 Constitution. This . is borne by the political environment at that time., It was practically of no use to impose a budget ceiling when then President Ferdinand Marcos, under the guise of emergency rule, was able to legislate the entire Budget anyway. 15 Thereafter, the 1987 Constitution would restore the budget ceiling, which is presently enshrined in Article VI, Section 25(1). The deliberations of the Constitutional Commission show that in the original draft article for the legislative department, the budget ceiling was not included. It was Commissioner Teodulo Natividad (Commissioner Natividad) who raised the issue. Commissioner Rustico de Los Reyes, Jr. (Commissioner de los Reyes) and Commissioner ( eventually Chief Justice) Hilario Davide, Jr. (Commissioner Davide) responded to him in this exchange: MR. NATIVIDAD: May the Congress increase or decrease the presidential budget? MR. DE LQS. REYES; There is no prohibition .. MR. NATIVIDAD: Is there no prohibition to increase ilie presidential budget? The historic practice is that the presidential budget may be decreased but not increased. Is it good for 1l1e 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, and manner of preparation of the budget shall be prescribed by law." 14 Id. 15 J. Feliciano, Concurring Opinion in Tuason v. Register of Deeds, 241 Phil. 650 (1988) [Perl Narva_sa, En Banc]. '"Former President Marcos, by establishing martial law, und_ertook _to ~sume legislative powers in addition to his regular powers as Chief Executive. He consolidated m bis o,wn person the powers of the Presidency and the powers of Congress."