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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. 7 / 37
Concurring and Dissenting Opinion 7 G.R. Nos. 271347, 278353, E-02472 & E-04036 MR. NATIVIDAD: So, if it is by law, it is by Congress; and if Congress wishes to increase the presidential budget, it can do so. Is that the concept? MR. DE L.OS REYES.: That is the necessary co9sequence. 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 the expected earnings of the government. Traditionally, Congress will decrease certain items of the budget but it is not constinitionally authorized to increase because if the various items in the . budget will be increased, the earnings of the government as expected from the receipts and taxes may not be enough and there will be a big budget deficit. MR. DAVIDE: Madam President, the further answer to the question is contained in the section itself, which reads: The President shall submit to the Congress within thirty days from the opening of each regular session, as the basis of the general appropriations bill, a budget of receipts based on existing and proposed revenue measures, and of expenditures. In other words, Congr.;ss Cl\llllOt inpr<3i]Se 1,ecm;ise there is a limitation: the budget should be based on existing and proposed revenue measures. 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 Chairma11 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 under 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 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 Congress. MR. NATIVIDAD: As the Gentlem:m knows, the budget of receipts and proposed revenue measures is ambivalent. There is nothing sure about that because that is just a projection of future earnings and we do not know