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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.