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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. 104 / 121
Decision 104 G.R. Nos. 271059, 271347, E-02472 and
E-04036
Remedies Fund420 700,000,000 IO 000 000421 38,569,000422 28,569,000 ' ' Competitiveness Enhancement
Measures Fund423 700,000,000 250,000,000424 1,250,000,000425 I ,000,000,000
Bureau of Fisheries and Aquatic
Resources --, .,
Fisheries Management Fund426 60,594,000 13 ' 000 , 000427 26,000,000428 13,000,000
Department of Finance
Bureau of Customs - Rewards and
Incentives Fund429 - - 3 609 000 000430 3,609,000,000 ' ' 'Department of Information &
Communications Technolo!!V
Ofiice of the Secretary - Spectrum
Users Fee431 4,339,959,000 2,500,000,000432 7 500 000 000433 5,000,000,000 , ' '
Department of the Interior & Local ..Government
Bureau of Fire Protection - Fire .
Code lncome434 3,504,814,000 1 000 000 000435 3 504 814 000436 2,504,814,000 ' ' ' ' ' '
Denartment of Justice
Land Registration Authority - Land
Registration Fees & Co!lections437 2,378,404,000 1 073 571 000438 1, 111,542,000439 37,971,000 ' ' '
Other Executive Offices
Dangerous Drugs Board440 97,950,000 77 , 000 , 000441 97,950,000442 20,950,000
020 Republic Act No. 8800 (2000), sec. 34. The Remedies Fund is sourced from fifty percent (50%) of the
revenues collected from fees, charges, and safeguard duties.
421 2025 NEP, Volume I, Special Provisions, no. 4, p. 94.
•122 2025 GAA, Volume I-A, Special Provisions, no. I, p. 78.
423 Republic Act No. 8800 (2000), sec. 34. The CEMF is sourced from fifty percent (50%) of the revenues
collected from fees, charges, and safeguard duties.
424 2025 NEP, Volume I, Special Provisions, no. 5, p. 94.
425 2025 GAA, Volume I-A, Special Provisions, no. 5, p. 79.
42'' Republic Act No. I 0654(2015), sec. I 9. The FMF is sourced from proceeds of the sale of forfeited fish,
fishing gears, paraphernalia and fishing vessels, endowments, grants, donations, and a~ministrative fin~s
acd penalties imposed under the Act
427 2025 NEP, Volume I, Special Provisions, no. 2, p. 215.
428 2025 GAA, Volume I-A, Special Provisions, no. 2, p. 147.
429 Republic Act No. 9335 (2005), sec. 4. Sourced from fifteen percent (15%) of the collection of BOC in
excess of its revenue targets.
4311 2025 GAA, Volume I-A, Special Provisions, no. 3, p. 927.
431 Republic Act No. 10929 (2017), sec. 17. The "Free Public Internet Access Fund" is sourced from the
Spectrum Users Fees collected by the National Telecommunication Commission.
432 2025 NEP, Volume II, Special Provisions, no. I, p. 325.
433 2025 GAA, Volume I-A, Special Provisions, no. I, p. 1047.
434 Republic Acy No.9514 (2008). The Special Provision(s) in the GAA state:
2. Fire Code Revenues. All funds collected, as per Section 13 of R.A. No. 9514, shall be utilized for the
modernization of the Bureau of Fire Protection (BFP), including facility upgrades and purchase of
firetruck, firefighting, persona! protective equipment, and emergency and rescue equipment.
435 2025 NEP, Volume II, Special Provisions, no. I, p. 366.
rn, Petition (G.R. No. E-02472), Annex E. Rollo, p. 98.
m Presidential Decree No. 1529 ( I 978), sec. 11 I. Sourced from twenty percent (20%) of the land
registration fees or collections.
438 2025 NEP, Volume II, Special Provisions, no. 1, p. 482.
439 2025 GAA, Volume I-A, Special Provisions, no. I, p. I I 5 I.
440 Republic Act no. 9 I 65 (2002), sec. 87. Sourced from '"fines, fees and other income .~uthorized and I
imposed in this Act, including ten percent (10%) of all unclaimed and forfeited sweepstakes. and lotto··
prizes but not less than twelve million pesos (Pl2,000,000.00) per year from the Philippine Charity
Sweepstakes Office (PCSO) .. ,also P5,000,000 taken from the fifty percent (50%) share of the National
Government in the income of PAGCOR.
441 2025 NEP, Volume III, Special Provisions, no. I, p. 539.
442 Petition (G.R. No. E-02472), Annex E. Rollo, p. 98. Not reflected in the Special Provisions under the
Dangerous ·Drugs Board in the 2025 GAA.
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