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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. 15 / 121
Decision 15 G.R. Nos. 271059, 271347, E-02472 and E-04036 Competitiveness Enhancement Measures Fund53 250,000,00054 1,250,000,00055 1,000,000,000 Bureau of Fisheries and Aquatic Resources Fisheries Management Fund56 13,000,00057 26,000,00058 13,000,000 Department of Finance Buteau of Customs - Rewards and Incentives Fund59 - 3,609,000,00060 3,609,000,000 Depa,rtment of Information & Communications Technology : "' Office of the Secretary - Spectrum Users Fee61 2,500,000,00062 7,500,000,000 6'° 5,000,000,000 Department of the Interior & Local Government Bureau of Fire Protection - Fire Code lncome64 l ,000,000,00065 3,504,814,00066 2;504;814,000 Depa,rtment of Justice Land Registration Authority - Land Registration Fees & Collections67 1,073,571,00068 1, 111,542,00069 37,971,000 Other Executive Offices Dangerous Drugs Board70 77,000,00071 97,950,00072 20,950,000 53 Republic Act No. 8800 (2000), sec. 34. The Competitiveness Enhancement Measures Fund is sourced from fifty percent (50%) of the- revenues collected from fees; charges, and safeguard duties. 54 2025 NEP, Volume I, Special Provisions, no. 5, p. 94. 55 2025 GAA, Volume I-A, Special Provisions, no. 5, p. 79. 56 Republic Act No. I 0654 (2015), sec. 19. The Fisheries Management Fund is sourced from proceeds of the sale of forfeited fish, fishing gears, paraphernalia and fishing vessels, endowments, grants, donations, and administrative fines and penalties imposed under the Act. 57 2025 NEP, Volume I, Special Provisions, no. 2, p. 215. 58 2025 GAA, Volume I-A, Special Provisions, no. 2, p. 147. 59 Republic Act No. 9335 (2005), sec. 4. Sourced from fifteen percent ( 15%) of the collection of the Bureau of Customs in excess of its revenue targets. "'' 2025 GAA, Volume I-A, Special Provisions, no. 3, p. 927. 61 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. 62 2025 NEP, Volume II, Special Provisions, no. I, p. 325. 63 2025 GAA, Volume l-A, Special Provisions, no. I, p. 1047. ''4 Republic Act No. 9514 (2008). The Special Provision(s) in the GAA states: I. fire Cude 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, personal protective equipment, and emergency and rescue equipment[.] 05 2025 NEP, Volume 11, Special Provisions, no. I, p. 366. 66 Petition (G.R. No. E-02472), Annex E. Rollo, p. 98. 67 Presidential Decree No. 1529, sec. 111. Sourced from twenty percent (20%) of the land registration fees or collections. 68 2025 NEP, Volume II, Special Provisions, no. 1, p. 482. "'' 2025 GAA, Volume I-A, Special Provisions, no. I, p. 1151. 70 Republic Act No. 9 I 65 (2002), sec. 87. Sourced from "fines, fees and other income authorized and imposed in this Act, including ten percent (10%) of all unclaimed and forfeited sweepstakes and lotto prizes but not less than twelve million pesos (P 12,000,000.00) per year from the Philippine Charity Sweepstakes Office (PCSO) ... A portion of the funds generated by the Philippine Amusement and Gaming Corporation (PAGCOR) in the amount of Five million pesos (P5,000,000.00) a month shall be set aside for the purpose of • /. establishing adequate drug rehabilitation centers in the country and also for the maintenance and operations of such centers: Provided, That the said amount shall be taken from the fifty percent (50%) share of the National Government in the incoine of PAGCOR. 71 2025 NEP, Volume Ill, Special Provisions, no. I, p. 539. 72 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.