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RATIO: NO - The Supreme Court sought the intent of the January 27, 2000: Commissioner of Internal Revenue (CIR)
framers of the Constitution and found out that Section 4(1) of sent petitioner a formal demand letter and the corresponding
Art. 8 imposes on the President the imperative duty to make an assessment notices demanding the payment of deficiency
appointment. Moreover, the court resorted to statutory taxes, including surcharges and interest, for the taxable years
construction and determined that Sec. 15 only applies to 1996 and 1997 in the total amount of P224,702,641.18
members of the Executive, and not with the Judiciary because
of the principle of the separation of powers in the government. Petitioner protested the assessment in a letter dated February
Lastly, the presence of the Judicial and Bar Council (JBC) 23, 2000.
CIR did not act on the protest, petitioner filed a petition for Sec. 2 (2)
review in the Court of Tax Appeals (CTA) seeking the
cancellation of the deficiency VAT and DST assessments. (2) The term "doing an insurance business" or "transacting an
insurance business", within the meaning of this Code, shall
■ CTA: PARTIALLY GRANTED include:
■ to pay VAT
■ DST assessment CANCELLED AND SET (a) making or proposing to make, as insurer, any insurance
ASIDE contract;
■ CIR: health care agreement was a contract of (b) making or proposing to make, as surety, any contract of
insurance subject to DST under Section 185 of the suretyship as a vocation and not as merely incidental to any
1997 Tax Code other legitimate business or activity of the surety;
■ CA: health care agreement was in the nature of a
non-life insurance contract subject to DST (c) doing any kind of business, including a reinsurance
■ Court Affirmed CA business, specifically recognized as constituting the doing of
an insurance business within the meaning of this Code;
ISSUES:
(d) doing or proposing to do any business in substance
1. WON the Philippine Health Care Providers, Inc (HMO) equivalent to any of the foregoing in a manner designed to
was engaged in the business of insurance during the evade the provisions of this Code.
pertinent taxable years - NO
In the application of the provisions of this Code the fact that
2. WON the Philippine Health Care Providers, Inc enters no profit is derived from the making of insurance contracts,
into an insurance contract - NO agreements or transactions or that no separate or direct
consideration is received therefor, shall not be deemed
HELD: motion for reconsideration is GRANTED conclusive to show that the making thereof does not
constitute the doing or transacting of an insurance business.
HELD: Article 1 of Republic Act No. 972 referring to the The very first clause of Section 1 of CA 638 reads: there shall
examinations of 1946 to 1952, and all of article 2 of said law are be published in the Official Gazette…. The word “shall” therein
unconstitutional and, therefore, void and without force and imposes upon respondent officials an imperative duty. That duty
effect. must be enforced if the constitutional right of the people to be
informed on matter of public concern is to be given substance
TAÑADA VS. TUVERA (PART 1 / 1985) and validity.
FACTS: Invoking the right of the people to be informed on The publication of presidential issuances of public nature or of
matters of public concern as well as the principle that laws to be general applicability is a requirement of due process. It is a rule
valid and enforceable must be published in the Official Gazette, of law that before a person may be bound by law, he must first
petitioners filed for writ of mandamus to compel respondent be officially and specifically informed of its contents. The Court
public officials to publish and/or cause to publish various declared that presidential issuances of general application
presidential decrees, letters of instructions, general orders, which have not been published have no force and effect.
proclamations, executive orders, letters of implementations and
administrative orders. TAÑADA VS. TUVERA (PART 2 / 1986)
The Solicitor General, representing the respondents, moved for FACTS: This is a motion for reconsideration of the decision
the dismissal of the case, contending that petitioners have no promulgated on April 24, 1985. Respondent argued that while
legal personality to bring the instant petition. publication was necessary as a rule, it was not so when it was
“otherwise” as when the decrees themselves declared that they
were to become effective immediately upon their approval.
upon to rule upon the wisdom of a law or to repeal or modify it
ISSUES: if it finds it impractical.
1. Whether or not a distinction be made between laws of general
applicability and laws which are not as to their publication; The publication must be made forthwith, or at least as soon as
2. Whether or not a publication shall be made in publications of possible.
general circulation.
J. Cruz: Laws must come out in the open in the clear light of the
HELD: The clause “unless it is otherwise provided” refers to the sun instead of skulking in the shadows with their dark, deep
date of effectivity and not to the requirement of publication itself, secrets. Mysterious pronouncements and rumored rules cannot
which cannot in any event be omitted. This clause does not be recognized as binding unless their existence and contents
mean that the legislature may make the law effective are confirmed by a valid publication intended to make full
immediately upon approval, or in any other date, without its disclosure and give proper notice to the people. The furtive law
previous publication. is like a scabbarded saber that cannot faint, parry or cut unless
the naked blade is drawn.
“Laws” should refer to all laws and not only to those of general
application, for strictly speaking, all laws relate to the people in TAWANG MULTI-PURPOSE VS LA TRINIDAD | 2011
general albeit there are some that do not apply to them directly.
A law without any bearing on the public would be invalid as an FACTS: Tawang Multi-Purpose Cooperative (TMPC) is a
intrusion of privacy or as class legislation or as an ultra vires act cooperative, organized to provide domestic water services in
of the legislature. To be valid, the law must invariably affect the
Barangay Tawang, La Trinidad, Benguet. La Trinidad Water
public interest eve if it might be directly applicable only to one
individual, or some of the people only, and not to the public as District (LTWD) is a local water utility created under Section 47
a whole. of Presidential Decree (PD) No. 198, as amended. It is
authorized to supply water for domestic, industrial and
All statutes, including those of local application and private laws, commercial purposes within the municipality of La Trinidad,
shall be published as a condition for their effectivity, which shall Benguet.
begin 15 days after publication unless a different effectivity date
is fixed by the legislature.
TMPC filed with the National Water Resources Board (NWRB)
Publication must be in full or it is no publication at all, since its an application for a certificate of public convenience (CPC) to
purpose is to inform the public of the content of the law. operate and maintain a waterworks system in Barangay
Tawang. LTWD opposed TMPCs application, arguing that its
Article 2 of the Civil Code provides that publication of laws must franchise is exclusive as provided under PD 198. A CPC is
be made in the Official Gazette, and not elsewhere, as a however granted. LTWD filed a motion for reconsideration but
requirement for their effectivity. The Supreme Court is not called the same was denied by NWRB. LTWD then appealed to the
RTC where it court set aside the NWRB decision. Hence, this they cannot do indirectly. Thus, the President, Congress and
petition. the Court cannot create indirectly.
ISSUE: Whether or not the petition may be granted In PD No. 198, as amended, former President Ferdinand E.
Marcos (President Marcos) created indirectly franchises that
RATIO: Yes. Political Law - No franchise, certificate, or any are exclusive in character by allowing the BOD of LTWD and
other form of authorization for the operation of a public utility the LWUA to create directly franchises that are exclusive in
shall be granted except to citizens of the Philippines or to character.
corporations or associations organized under the laws of the
Philippines, at least sixty per centum of whose capital is owned In case of conflict between the Constitution and a statute, the
by such citizens,nor shall such franchise, certificate or Constitution always prevails because the Constitution is the
authorization be exclusive in character or for a longer period basic law to which all other laws must conform to. The duty of
than fifty years. the Court is to uphold the Constitution and to declare void all
laws that do not conform to it.
Plain words do not require explanation. The 1935, 1973 and
1987 Constitutions are clear franchises for the operation of a HELD: RTC Decision Set Aside. Petition Granted. Section 47 of
public utility cannot be exclusive in character. The 1935, 1973 PD 198 is UNCONSTITUTIONAL.
and 1987 Constitutions expressly and clearly state that,"nor
shall such franchise x x x be exclusive in character."There is no PHILIPPINE LAWYERS ASSOCIATION | 1959
exception.
FACTS: Herein petitioner filed for prohibition and injunction
When the law is clear, there is nothing for the courts to do but against respondent Agrava, the Director of Philippines Patent
to apply it. The duty of the Court is to apply the law the way it is Office due to a circular the latter issued scheduling an
worded. What cannot be legally done directly cannot be done examination for determining who are qualified to practice as
indirectly. This rule is basic and, to a reasonable mind, does not patent attorneys before the Philippines Patent Office.
need explanation. Indeed, if acts that cannot be legally done
directly can be done indirectly, then all laws would be illusory. Petitioner contended that one who has passed the bar
examinations and is licensed by the Supreme Court to practice
Indeed, the President, Congress and the Court cannot create law in the Philippines and who is in good standing, is duly
directly franchises that are exclusive in character. What the qualified to practice before the Philippines Patent Office, and
President, Congress and the Court cannot legally do directly that Agrava is in excess of his jurisdiction and is in violation of
the law for requiring such examination as condition precedent
before members of the bar may be allowed to represent proceedings on behalf of clients before judges and courts, and
applicants in the preparation and prosecution of applications for in addition, conveying. In general, all advice to clients, and all
patents. Undaunted, Agrava argued that that the prosecution of action taken for them in matters connected with the law
patent cases does not involve entirely or purely the practice of corporation services, assessment and condemnation services
law and that the Rules of Court do not prohibit the Patent Office contemplating an appearance before a judicial body, the
from requiring further condition or qualification from those who foreclosure of a mortgage, enforcement of a creditor’s claim in
would wish to handle cases before the Patent Office. bankruptcy and insolvency proceedings, and conducting
proceedings in attachment, and in matters of estate and
ISSUE: Whether appearance before the Patent Office and the guardianship have been held to constitute law practice as do
preparation and the prosecution of patent applications, etc., the preparation and drafting of legal instruments, where the
constitutes or is included in the practice of law work done involves the determination by the trained legal mind
of the legal effect of facts and conditions.”
HELD: Yes. The practice of law includes such appearance
before the Patent Office, the representation of applicants, The Supreme Court ruled that under the present law, members
oppositors, and other persons, and the prosecution of their of the Philippine Bar authorized by the Supreme Court to
applications for patent, their oppositions thereto, or the practice law, and in good standing, may practice their
enforcement of their rights in patent cases. Although the profession before the Patent Office, since much of the business
transaction of business in the Patent Office involves the use and in said office involves the interpretation and determination of the
application of technical and scientific knowledge and training, scope and application of the Patent Law and other laws
still, all such business has to be rendered in accordance with applicable, as well as the presentation of evidence to establish
the Patent Law, as well as other laws, including the Rules and facts involved; that part of the functions of the Patent director
Regulations promulgated by the Patent Office in accordance are judicial or quasi-judicial, so much so that appeals from his
with law. All these things involve the applications of laws, legal orders and decisions are, taken to the Supreme Court.
principles, practice and procedure. They call for legal
knowledge, training and experience for which a member of the CAYETANO VS MONSOD
bar has been prepared.
Facts - President Aquino nominated herein respondent
As stated in 5 Am. Jur, “The practice of law is not limited to the ChristianMonsod for the position of COMELEC Chairman in
conduct of cases or litigation in court; it embraces the 1991. Petitioner Cayetano opposed his nomination on the
preparation of pleadings and other papers incident to actions ground that Monsod does not possess the required qualification
and social proceedings, the management of such actions and of having been engaged in the practice of law for at least 10
years. The Constitution requires that the COMELEC drafting of instruments in his office. It is of importance to the
Chairperson has to be a member of the Philippine Bar who has welfare of the public that these manifold customary functions be
been engaged in the practice of law for at least 10 years. The performed by persons possessed of adequate learning and skill,
of sound moral character, and acting at all times under the
1987 constitution provides in Section 1, Article IX-C: “There
heavy trust obligation to clients which rests upon all attorneys.
shall be a Commission on Elections composed of a Chairman The case has defined the practice of law as “any activity, in or
and six Commissioners who shall be natural-born citizens of the out of court, which requires the application of law, legal
Philippines and, at the time of their appointment, at least thirty- procedure, knowledge, training and experience. "To engage in
five years of age, holders of a college degree, and must not the practice of law is to perform those acts which are
have been candidates for any elective position in the characteristics of the profession. Generally, to practice law is to
immediately preceding elections. However, a majority thereof, give notice or render any kind of service, which device or service
requires the use in any degree of legal knowledge or skill."
including the Chairman, shall be members of the Philippine Bar
who have been engaged in the practice of law for at least ten As seen in Monsod’s employment history, he definitely
years.” Despite Cayetano’s opposition, the Commission on possesses the necessary qualifications. Some examples of his
Appointments confirmed the nomination and he was appointed work include:
as COMELEC chairperson. Cayetano then filed the instant
petition for certiorari and prohibition, challenging the a.Atty. Monsod worked in his father’s law firm after passing the
confirmation by the CA of Monsod’s nomination. bar.
b.Operations officer for World Bank Group in Costa Rica. (This
job involved getting acquainted with the laws of member-
Issue - Does Monsod possess the necessary qualifications to countries, negotiating loans and coordinating legal, economic
be COMELEC Chairman? and project work of the bank.)
c.Chief Executive of an investment bank and a business
Ratio - Yes. The practice of law is not limited to the conduct of conglomerate in Meralco Group.
cases in court. It also includes: conveyancing, the giving of legal d.Legal and economic consultant as well as a Chief Executive
advice on a large variety of subjects, and the preparation and Officer for various companies.
execution of legal instruments. Although these transactions may e.Secretary-General and National Chairman of NAMFREL in
have no direct connection with court proceedings, they require 1986-1987.
in many aspects a high degree of legal skill, a wide experience f.His position in NAMFREL required his knowledge in election
with men and affairs, and great capacity for adaptation to law.
difficult and complex situations. These customary functions of g.Member of the Davide Commission in 1990.
an attorney or counselor at law are deeply related to the
administration of justice by the courts. No valid distinction, so Held - The respondent has been engaged in the practice of law
far as concerns the question set forth in the order, can be drawn for at least ten years so, in the view of the foregoing, the petition
between that part of the work of the lawyer which involves is dismissed.
appearance in court and that part which involves advice and
composed mainly of paralegals, which is undoubtedly beyond
ULEP VS LEGAL CLINIC the domain of the paralegals. As stated in a previous
jurisprudence, practice of law is only reserved for the members
Facts - Petitioner Ulep prays the Supreme Court "to order the of the Philippine bar, and not to paralegals. As with the Legal
respondent Legal Clinic, Inc. to cease and desist from issuing Clinic’s advertisements, the Code of Professional Responsibility
advertisements similar to or of the same tenor as that of provides that “a lawyer in making known his legal services must
Annexes 'A' and 'B' and to perpetually prohibit persons or use only honest, fair, dignified and objective information or
entities from making advertisements pertaining to the exercise statement of facts.
of the law profession other than those allowed by law. In 1984,
The Legal Clinic was formed by Atty. Rogelio Nogales. Its aim, 2. No, A lawyer cannot advertise his talents in a manner that a
according to Nogales, was to move toward specialization and to merchant advertise his goods. The Legal Clinic promotes
cater to clients who cannot afford the services of big law firms. divorce, secret marriages, bigamous marriages which are
Atty. Ulep filed a complaint against The Legal Clinic because of undoubtedly contrary to law. The only allowed form of
its advertisements which states undignified phrases like-- advertisements would be: (a) Citing your involvement in a
“Secret Marriage? P560.00 for a valid marriage. Information on reputable law list, (b) An ordinary professional card (c) Phone
DIVORCE, ANNULMENT, ABSENCE, VISA. The Legal Clinic, directory listing without designation to a lawyer’s specialization.
Inc. Please call: 5210767, 5217232, 5222041 8:30am to
6:00pm 7th Floor Victoria Bldg. UN Avenue, Manila.” It is also Held - Legal Clinic is restrained and enjoined from
alleged that The Legal Clinic published an article entitled Rx for issuing/publishing advertisements of this kind.
Legal Problems in The Philippine Star because it is composed
of specialists that can take care of a client’s situation no matter
how complicated it is, especially on marriage problems like the
Sharon and Gabby situation. Citing John Bates vs. The State INTEGRATION OF THE PH BAR
Bar of Arizona, Atty. Nogales said that it should be allowed
based on this American Jurisprudence. According to him, there Facts: Republic Act. No. 6397 entitled “An Act Providing for the
is nothing wrong with making known the legal services his Legal Integration of the Philippine Bar and Appropriating Funds
Clinic has to offer. Therefore” was passed in September 1971, ordaining “Within
two years from the approval of this Act, the Supreme Court may
Issue adopt rules of court to effect the integration of the Philippine
1.WON the Legal Clinic is engaged in the Practice of law. Bar.” The Supreme Court formed a Commission on Bar
2.WON such advertisement may be allowed. Integration and in December 1972, the Commission earnestly
recommended the integration of the bar. The Court accepted
Ratio all comments on the proposed integration.
RATIO: In ruling on the issues raised, the Court first adopted a)Integration is not violative of freedom of association
the definition given by the Commission to “integration” in this because it does not compel a lawyer to become a member of
wise: “Integration of the Philippine Bar means the official any group of which he is not already a member. All that it does
unification of the entire lawyer population of the Philippines. is “to provide an official national organization for the well-
This requires membership and financial support (in reasonable defined but unorganized and incohesive group of which every
amount) of every attorney as conditions sine qua non to the lawyer is already a member.” The lawyer too is not compelled
practice of law and the retention of his name in the Roll of to attend meetings, participate of activities, etc. The only
Attorneys of the Supreme Court.” The term “Bar” refers to the compulsion is the payment of annual dues. Assuming, however,
collectivity of all persons whose names appear in the Roll of that it does compel a lawyer to be a member of an integrated
Attorneys. An Integrated Bar (or unified Bar) perforce must bar, the court held that “such compulsion is justified as an
include all lawyers. // Complete unification is not possible unless exercise of the police power of the state”
it is decreed by an entity with power to do so; the State. Bar
integration therefore, signifies the setting up by government b) Integration is also not violative of the freedom of
authority of a national organization of the legal profession based speech just because dues paid by the lawyer may be used for
on the recognition of the lawyer as an officer of the court. projects or programs, which the lawyer opposes. To rule
Designed to improve the positions of the Bar as an otherwise would make every government exaction a “free
instrumentality of justice and the rule of law, integration fosters speech issue.” Furthermore, the lawyer is free to voice out his
cohesion among lawyers, and ensures, through their own objections to positions taken by the integrated bar.
organized action and participation, the promotion of the
objectives of the legal profession, pursuant to the principle of c) The dues exacted from lawyers is not in the nature of
maximum Bar autonomy with minimum supervision and a levy but is purely for purposes of regulation.
regulation by the Supreme Court.
As to the third issue, the Court believes in the timeliness of the
On the first issue, the Court held that it may integrate the Bar in integration. Survey showed an overwhelming majority of
the exercise of its power “to promulgate rules concerning lawyers who favored integration.
pleading, practice, and procedure in all courts, and the
admission to the practice of law.” Indeed, the power to integrate SPS. WILLIAMS VS ENRIQUEZ
is an inherent part of the Court’s constitutional authority over the
Bar. (SEPARATE FILE)
SECTION 3. The Judiciary shall enjoy fiscal autonomy. SECTION 13. The conclusions of the Supreme Court in any
Appropriations for the Judiciary may not be reduced by the case submitted to it for decision en banc or in division shall be
legislature below the amount appropriated for the previous year reached in consultation before the case is assigned to a
and, after approval, shall be automatically and regularly Member for the writing of the opinion of the Court. A certification
released.
to this effect signed by the Chief Justice shall be issued and a approved by two-thirds of all the Members of that House, it shall
copy thereof attached to the record of the case and served upon become a law. In all such cases, the votes of each House shall
the parties. Any Member who took no part, or dissented, or be determined by yeas or nays, and the names of the Members
abstained from a decision or resolution must state the reason voting for or against shall be entered in its Journal. The
therefor. The same requirements shall be observed by all lower President shall communicate his veto of any bill to the House
collegiate courts. where it originated within thirty days after the date of receipt
thereof; otherwise, it shall become a law as if he had signed it.
ARTICLE VI
(2) The President shall have the power to veto any particular
SECTION 26. (1) Every bill passed by the Congress shall item or items in an appropriation, revenue, or tariff bill, but the
embrace only one subject which shall be expressed in the title veto shall not affect the item or items to which he does not
thereof. object.
(2) No bill passed by either House shall become a law unless it ADMINISTRATIVE CODE (BOOK I)
has passed three readings on separate days, and printed
copies thereof in its final form have been distributed to its CHAPTER 5
Members three days before its passage, except when the
President certifies to the necessity of its immediate enactment SECTION 18. When Laws Take Effect.—Laws shall take effect
to meet a public calamity or emergency. Upon the last reading after fifteen days following the completion of their publication
of a bill, no amendment thereto shall be allowed, and the vote in the Official Gazette or in a newspaper of general circulation,
thereon shall be taken immediately thereafter, and the yeas and unless it is otherwise provided.
nays entered in the Journal.
SECTION 19. Prospectivity.—Laws shall have prospective effect
SECTION 27. (1) Every bill passed by the Congress shall,
unless the contrary is expressly provided.
before it becomes a law, be presented to the President. If he
approves the same, he shall sign it; otherwise, he shall veto it
SECTION 20. Interpretation of Laws and Administrative
and return the same with his objections to the House where it
originated, which shall enter the objections at large in its Journal Issuances.—In the interpretation of a law or administrative
and proceed to reconsider it. If, after such reconsideration, two- issuance promulgated in all the official languages, the English
thirds of all the Members of such House shall agree to pass the text shall control, unless otherwise specifically provided. In
bill, it shall be sent, together with the objections, to the other case of ambiguity, omission or mistake, the other texts may be
House by which it shall likewise be reconsidered, and if consulted.
SECTION 21. No Implied Revival of Repealed Law.—When a law SECTION 25. Editing and Publications.—The Official Gazette
which expressly repeals a prior law is itself repealed, the law shall be edited in the Office of the President and published
first repealed shall not be thereby revived unless expressly so weekly in Pilipino or in the English language. It shall be sold and
provided. distributed by the National Printing Office which shall promptly
mail copies thereof to subscribers free of postage.
SECTION 22. Revival of Law Impliedly Repealed.—When a law
which impliedly repeals a prior law is itself repealed, the prior
law shall thereby be revived, unless the repealing law provides
otherwise.
CHAPTER 6