Court decisionSource checked
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
Source checked. The source check identifies the document; it does not verify every transcribed word or its current legal effect. Recovered or scanned text may contain errors. Compare the wording and subsequent history with the linked legal source.
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
If your browser cannot display the PDF, use Download original. Original access follows the same document permissions.