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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. 14 / 121
Decision 14 G.R. Nos. 271059, 271347, E-02472 and
E-04036
Description 2025 NEP
Retirement & Life Insurance Premiums PHP 68,549,679,000
Customs Duties & Taxes, including Tax
Pl-IP 14,500,000,000 Expenditures
National Tax Allotment (NTA) PHP l,034,604,869,000
Interest Payment on NG Debts PHP 848,030,688,000
Bangsamoro Autonomous Region m Muslim PHP 83,421,790,000 Mindanao Block Grant
Pension under Republic Act No. 2087, as
PHP 480,000 amended by Presidential Decree No. 1625 and
Republic Act No. 5059, as amended by Section
1 of Executive Order No. 145, s. 1987
Net Lending PHP 28,700,000,000
Special Accounts in the General Fund PHP 27,352,123,000
Total Automatic Appropriations FHP 2,105.159,629,000 . . .. . . .
Meanwhile, the amount allocated to the Special Road Fund under the
DP\Vl-1 in the 2025 NEP is Pl-IP 16,755,935,000.43
Petitioners allege that Congress, through the Bicameral Conference
Committee, increased the SAGFs44 of certain agencies in the 2025 GAA as
compared to their allotted amounts in the 2025 NEP. These items in the 2025
GAA amounted to PHP 18,283,976,900.00, which means that the Bicameral
Conference Committee increased the amount by PHP 12,754,670,900.0045
from the 2025 NEP's PHP 5,529,306,000:46
Bicameral
Conference Particulars 2025 NEP 2025 GAA Committee
Adjustments .
Denairtinent of Agriculture 373,020,000 1,688,638,000 1,315,618,000
Department of Agriculture - Office
of the Secretary 360,020,000 1,662,638,000 1,302,618,000
Agricultural Competitiveness
Enhancement Fund (ACEF)47 100,020,00048 3 74 069 00049 274,049,000 ' '
Remedies Fund50 10,000,00051 38,569,00052 28,569,000 ·
'·1 2025 NEP, Volume I, XX!. DPWl-1, Special Provision, no. 12, p. 687.
•14 The SAGFs are reflected in the 2025 GAA under Special Provisions of the relevant agencies.
" Petition (G.R. No. E-02472), Annex E.
"• Petition (G.R. No. E-02472, par 5.55 and Annex D.
47 Republic Act Nos. 8178, 9496. and I 0848.
48 2025 NEP, Volume I, Special Provisions, no. I, p. 93.
49 2025 GAA, Volume I-A, Special Provisions, no. I, p. 78.
50 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.
51 2025 NEP, Volume I, Special Provisions, no. 4, p. 94.
51 2025 GAA, Volume I-A, Special Provisions, no. I, p. 78.
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