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271059/271347/E-02472/E-04036 Representative Edcel C. Lagman, substituted by Albay First District Representative Krisel B. Lagman, et al. Vs. The Congress of the Philippines, et al./Aquilino “Koko” Pimentel III and Pantaleo “Bebot” Alvarez Vs. Lucas P. Bersamin, in his capacity as executive secretary, and Amenah F. Pangandaman, in her capacity as secretary of the Department of Budget and Management/Filipinos for Peace, Justice and Progress Movement, Inc. (FPJPM), represented by its president and chairperson, Joseph F. Cadsawan, and Gloria T. Puzon, chapter Officer Vs. The House of Representatives, et al./Edgar R. Erice and Leila De Lima Vs. The Senate of the Philippines, et al. — Official PDF
271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Decision or signed resolution
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DIGITAL P. 102 / 121
Decision 102 G.R. Nos. 271059, 271347, E-02472 and.
E-04036
(b) Income from specialized products, services,
and royalties produced by the Phi!SA; and
( c) Loans, contributions, grants, bequests, gifts,
and donations whether from local or foreign•
sources: Provided, That acceptance of grants,
bequests, contributions and donations from
foreign governments shall be subject to the
approval of the President upon the
recommendation of the Director General of the
PhilSA through the PSC.
Bud,:,etarv Sunnort to Government Corporations
Philippine Coconut Authority - SECTION 1. Coconut Consumers Stabilization
Coconut Development Fund and Fund Levy. - The Authority 1s hereby
Coconut Consumers Stabilization empowered to impose and collect a levy to be
Fund409 known as the Coconut Consumers Stabilization·
Fund Levy, on every one hundred kilos of copra
rececade, or its equivalent in other coconut
products delivered to, and/or purchased by,
copra exporters, oil millers, desiccators and
other end-users of copra or its equivalent in
other coconut prbducts. The levy shall be paid
by such copra exporters, oil millers, desiccators
and other end-users of copra or its equivalent in
other coconut products under such rules and
regulations as the Authority may prescribe.
Until otherwise prescribed by the Authority, the
current levy being collected shall · . be.
continued.410
SECTION 14. Special Fund. -The proceeds of
the foregoing levy shall be set aside to constitute
a special fund to be known as the "Coconut
Development Fund," which shall be available
exclusively for the use of the PHILCO A. All the
income and receipts derived from the special
fund herein created shall accrue to, and form
part of, the said fund to be available solely for
the use of the PHILCOA.411
Several provisions establishing the enumerated SAGFs specify other
funding sources in addition to their identified primary sources. For instance,
the National Endowment Fund for Culture and Arts may receive grants from
government corporations at their discretion, but not exceeding 15% of their .
surpius.412 The Fisheries Management Fund likewise accepts contributions
through endowments, grants, and donations.413 Similarly, the Comprehensive
Dangerous Drugs Act of 2002 established a special account in the general
fund that "may be augmented by grants, donations, and endowments from
009 Presidential Decree Nos. 1234 (1997), 1854 (1982) and Republic Act No. 1145 (1954). Sourced from
service fees on desiccated coconut and from levies on copra rececada in accordance with sec. 14 of
Republic Act No. I 145 (I 954) and sec. I, art. Ill of Presidential Decree No. 1468 (1978).
"" Presidential Decree No. 1468 (1978), sec. I.
rn RepublicActNo.1145(1954),sec.14.
"" Republic Act No. 7356 (1992), sec. 20.
rn Republic Act No. 10654 (2015), sec. 19.
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