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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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