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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. 8 / 37
Concurring and Dissenting Opinion 8 G.R. Nos. 271347, 278353, E-02472 & E-04036 exactly if 80 percent will be realized or not. So. this is just a projection of the future earnings of the government. MR. DAVIDE: That is exactly the reason why Congress cannot go beyond that because what may be collected of the expected revenues may be only very much less than 100 percent. MR. NATIVIDAD: So, will tl1e Committee be willing to consider an amendment in due time? MR. DA V!DE: Just to clarify tl1at requirement or that restriction on the legislature, ~ould the Gentleman be willing to .accommodate any proposal in that respect? MR. NATIVIDAD: I cannot locate the specific section now. [ ... ]16 Commissioner Natividad pointed out that it has been the historical practice under the 1935 Constitution that Congress cannot increase the level of the appropriations that has been recommended for adoption by the Chief Executive. Commissioner de los Reyes admitted that in the draft article no such prohibition exists. However, upon clarification made by Commissioner Davide, he pointed out that the draft article has taken into account such scenario as he pointed out that the budget of receipts based on existing and proposed sources of revenue cannot be exceeded by Congress. Eventually, the Commissioners would agree to add a ne;w proviso explicitly reviving the budget ceiling: MR. DAVIDE: Madam President, this is t11e amendment of Commissioner Natividad which t11e Committee has accepted. On t11e same Section 25 (1) after Commissioner Monsod's amendment, add a new sentence to read as follows: "THE CONGRESS MAY NOT INCREASE THE APPRORIATIONS RECOMMENDED BY THE PRESIDENT FOR THE OPERATION OF THE GOVERNMENT AS SPECIFIED IN THE BUDGET." I do not think this would require any explanation because t11is is in t11e 1935 Constitution. THE PRESIDENT: Will t11e sponsor restate the proposed amendment? MR. DAVIDE: It reads: "THE CONGRESS MAY NOT INCREASE THE APPROPRIATIONS RECOMMENDED BY THE PRESIDENT FOR THE OPERATION OF THE GOVERNMENJ;', .AS SPECIFIED IN THE BUDGET." 16 II RECORD,.CONSTITUTIONAL COMMISSION (July 22, 1986).