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Search  SPONSORED ADS Home About UD Full Texts Legal English Law Student Blog Forum Quizzes and Exams LAW MEMES 2013 BAR EXAM RESULTS Home » Constitutional Law » Arturo Tolentino vs Secretary of Finance Arturo Tolentino vs Secretary of Finance 235 S CRA 630 (1994) – 249 SCRA 635 (1995) – Political Law – Origination of Revenue Bills – EVA T –  Amendment by Substitution Arturo Tolentino et al are questioning the constitutionality of RA 7716 otherwise known as the Expanded Value Added Tax (EVAT) Law. Tolentino averred that this revenue bill did not exclusively originate from the House of Representatives as required by Section 24, Article 6 of the Constitution. Even though RA 7716 originated as HB 11197 and that it passed the 3 readings in the HoR, the same did not complete the 3 readings in Senate for after the 1 st  reading it was referred to the Senate Ways & Means Committee thereafter Senate passed its own version known as Senate Bill 1630. Tolentino averred that what Senate could have done is amend HB 11197 by striking out its text and substituting it with the text of SB 1630 in that way “the bill remains a House Bill and the Senate version just becomes the text (only the text) of the HB”. (It’ s ironic however to note that T olentino and co-petitioner Raul Roco even signed the said Senate Bill.) ISSUE: Whether or not the EVAT law is procedurally inrm. HELD: No. By a 9-6 vote, the Supreme Court rejected the challenge, hol ding that such consolidation was consistent with the power of the Senate to propose or concur with amendm ents to the version originated in the HoR. What the Constitution simply means, according to the 9 justices, is that the initiative must come  ! The People VS  ! GR VS  ! Law VS  ! Republic VS 1  0 0  2  0 0 0
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Arturo Tolentino vs Secretary of Finance | Uber Digests

Jun 02, 2018

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Arturo Tolentino vs Secretary of Finance

35 S CRA 630 (1994) – 249 SCRA 635 (1995) – Political Law – Origination of Revenue Bills – EVAT – 

 Amendment by Substitution

uro Tolentino et al are questioning the constitutionality of RA 7716 otherwise known as the Expanded

ue Added Tax (EVAT) Law. Tolentino averred that this revenue bill did not exclusively originate from

House of Representatives as required by Section 24, Article 6 of the Constitution. Even though RA

6 originated as HB 11197 and that it passed the 3 readings in the HoR, the same did not complete the 3

dings in Senate for after the 1st  reading it was referred to the Senate Ways & Means Committee

reafter Senate passed its own version known as Senate Bill 1630. Tolentino averred that what Senate

ld have done is amend HB 11197 by striking out its text and substituting it with the text of SB 1630 in

t way “the bill remains a House Bill and the Senate version just becomes the text (only the text) of the

”. (It’s ironic however to note that Tolentino and co-petitioner Raul Roco even signed the said Senate

l.)

UE: Whether or not the EVAT law is procedurally infirm.

LD: No. By a 9-6 vote, the Supreme Court rejected the challenge, holding that such consolidation was

sistent with the power of the Senate to propose or concur with amendments to the version originated in

HoR. What the Constitution simply means, according to the 9 justices, is that the initiative must come

 ! The People VS  ! GR VS  ! Law VS  ! Republic VS

1   0 0   2   0 0 0

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m the HoR. Note also that there were several instances before where Senate passed its own version

her than having the HoR version as far as revenue and other such bills are concerned. This practice of 

endment by substitution has always been accepted. The proposition of Tolentino concerns a mere matter

form. There is no showing that it would make a significant difference if Senate were to adopt his over

at has been done.

ad full texts: 1994 Decision; 1995 Resolution on the Motion for Reconsideration

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elated Cases/Legal Resources

Comments

1. Nov27Marivic Linag

Thank you!

Reply

2. Nov28Howard Chan

Welcome po…

Reply

3. May13

LENTINO vs

CRETARY OF

ANCE (1995)

TOLENTINO vs

SECRETARY OF

FINANCE (1994)

Alejo Mabanag vs

Jose Lopez Vito

Pepsi-Cola Bottling

Co. of the

Philippines, Inc. vs

City of Butuan

Philippine

Constitution

Association vs

Salvador Enriquez

Enrique Garcia vs

Executive Secretary

(1992)

ot vs Mathay

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Elnora Hassan

Sukran!

Reply

4. Jul21Cherry C Castillo

Nice.. Thanks

Reply

5. Sep05Ralph Banatao

useful talgah pag may digest marelate muh sa full text.

Reply

6. Sep30Jocelyn Arojado Gadia

ok thanks solved na ang homework ko.

Reply

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