Statcon - Amendments
Statcon - Amendments
AMENDMENTS
Quimpo v. Mendoza
Where a statute which requires that the annual realty tax on lands or buildings be paid on or
before the specified date, subject to penalty of a percentage of the whole amount of tax in case of
delayed payment, is amended by authorizing payment of the tax in four equal installments to become
due on or before specified dates.
The penalty provision of the earlier statute is modified by implication that the penalty for
late payment of an installment under the later law will be collected and computed only on the
installment that became due and unpaid, and not on the whole amount of annual tax as provided in the
old statute.
Legislative intent to change the basis is clear when the later law allowed payment in four
installments.
People v. Macatanda
A statute punishing an act which is also a crime under the RPC provides a penalty as prescribed in the
said Code, such statute is not a special law but an amendment by implication.
Estrada v. Caseda
Where a statute which provides that it shall be in force for a period of four years after its approval, the
four years is to be counted from the date the original statute was approved and not from the date the
amendatory act was amended.
A statutory definition of term containing a general rule and an exception thereto is amended by
eliminating the exception, the legislative intent is clear that the term should now include the exception
within the scope of the general rule.
Section of a statute requiring the exact payment of publication fees in land registration
proceedings, except in cases where the value of the land does not exceed P50,000 is amended by
deleting the excepting clause, it means that the statute as amended now requires payment of the
publication fees regardless of the value of the land involved.
Suppression of the excepting clause amount to the withdrawal of the exemption allowed
under the original act.
A statute amending a tax law is silent as to whether it operates retroactively, the amendment will not be
giving retroactive effect so as to subject to tax past transactions not subject to tax under the original act.
Statutes relating to procedure in courts are applicable to actions pending and undetermined at the time
of their passage.
Rillaroza v. Arciaga
Absence of a clear legislative intent to the contrary, a subsequent statute amending a prior act with the
effect of divesting the court of jurisdiction may not be construed to operate but to oust jurisdiction that
has already attached under the prior law.
Iburaan v. Labes
Where a court originally obtains and exercises jurisdiction pursuant to an existing law, such jurisdiction
will not be overturned and impaired by the subsequent amendment of the law, unless express
prohibitory words or words of similar import are used.
PD 1691 and 1391 vested Labor Arbiters with original and exclusive jurisdiction over all cases involving
employer-employee relations, including money claims arising out of any law or contract involving Filipino
workers for overseas employment
Facts: An overseas worker filed a money claim against his recruiter, and while the case is pending, EO 797
was enacted, which vested POEA with original and exclusive jurisdiction over all cases, including money
claims, arising out of law or contract involving Filipino workers for overseas employment.
ISSUE: WoN the decision of the labor arbiter in favor of the overseas worker was invalid
RULING: authority to decide the cease because EO 797b did not divest the labor arbiter his authority to
hear and decide the case filed by the overseas worker prior to its effectivity.
Jurisdiction over the subject matter is determined by the law in force at the time of the commencement
of the action; laws should only be applied prospectively unless the legislative intent to give them
retroactive effect is expressly declared or is necessarily implied from the language used.
Government v. Agoncillo
Where the amendatory act is declared unconstitutional, it is as if the amendment did not exist, and the
original statute before the attempted amend remains unaffected and in force.
A irreconcilable conflict between parts of a revised statute or a code, that which is best in accord with
the general plan or, in the absence of circumstances upon which to base a choice, that which is later in
physical position, being the latest expression of legislative will, will prevail.
FACTS: Claim for reimbursement by a government official of medical and hospitalization expenses
pursuant to Section 699 of the Revised Administration Code of 1917, which authorizes the head of office
to case a reimbursement of payment of medical and hospital expenses of a government official in case of
sickness or injury caused by or connected directly with the performance of his official duty.
CoA denied the claim on the ground that AC of 1987 which revised the old AC, repealed Sec. 699
because it was omitted the revised code.
RULING: The legislature did not intend, in enacting the new Code, to repeal Sec. 699 of the old code.
All laws, decrees, orders, rules and regulation, or portions thereof, inconsistent with this Code are
hereby repealed or modified accordingly.
New code did not expressly repeal the old as the new Code fails to identify or designate the act to be
repealed.
Provisions in the two acts on the same subject matter that are in irreconcilable conflict.
Later act to the extent of the conflict constitutes an implied repeal of the earlier
If the later act covers the whole subject of the earlier one and is clearly intended as a statute, it will
operate to repeal the earlier law.
There is no irreconcilable conflict between the two codes on the matter of sickness benefits because the
provision has not been restated in the New Code.
The whereas clause is the intent to cover only those aspects of government that pertain to
administration, organization and procedure, and understandably because of the many changes that
transpired in the government structure since the enactment of the old code.
REPEAL
FACTS: Sec 28 of RA 7166 pertaining to canvassing by boards of canvassers is silent as to how the board
of canvassers shall prepare the certificate of canvass and as to what will be its basis, w/c details are
provided in the second paragraph of Sec231 of the Omnibus Election Code, an earlier statute,
respective boards of canvassers shall prepare a certificate of canvass duly signed and affixed with the
imprint of the thumb of the right hand of each member, supported by a statement of the votes and
received by each candidate in each polling place and on the basis thereof shall proclaim as elected the
candidates who obtained the highest number of votes coast in the provinces, city, municipality or
barangay, and failure to comply with this requirement shall constitute an election offense
RULING: Did not impliedly repeal the second paragraph of Sec 231 of OEC and render the failure to
comply with the requirement no longer an election offense.
A prior law is impliedly repealed by a later act where the reason for the earlier act is beyond
peradventure removed.
ISSUE: WoN Sec. 699 of the Revised Administrative Code has been repealed by the 1987 Administrative
Code.
1987 Administration Code provides that: All laws, decrees, orders, rules and regulations, or portions
thereof, inconsistent with this code are hereby repealed or modified accordingly
RULING: Court ruled that the new Code did not repeal Sec 699:
Implied repeal by irreconcilable inconsistency takes place when two statutes cover the same
subject matter, they are so clearly inconsistent and incompatible with each other that they cannot be
reconciled or harmonized, and both cannot be given effect, that one law cannot be enforced without
nullifying the other.
The new Code does not cover not attempt to the cover the entire subject matter of the old
Code.
There are several matters treated in the old Code that are not found in the new Code.
(provisions on notary public; leave law, public bonding law, military reservations, claims for sickness
benefits under section 699 and others)
CoA failed to demonstrate that the provisions of the two Codes on the matter of the subject
claim are in an irreconcilable conflict.
There can no conflict because the provision on sickness benefits of the nature being claimed
by petitioner has not been restated in old Code.
The fact that a later enactment may relate to the same subject matter as that of an earlier
statute is not of itself sufficient to cause an implied repeal of the prior act new statute may merely be
cumulative or a continuation of the old one.
Second Category: possible only if the revised statute or code was intended to cover the
whole subject to be a complete and perfect system in itself.
Rule: a subsequent is deemed to repeal a prior law if the former revises the whole subject
matter of the former statute.
When both intent and scope clearly evince the idea of a repeal, then all parts and provisions
of the prior act that are omitted from the revised act are deemed repealed.
Before there can be an implied repeal under this category, it must be the clear intent of the
legislature that later act be the substitute of the prior act.
Opinion 73 s.1991 of the Secretary of Justice: what appears clear is the intent to cover only
those aspects of government that pertain to administration, organization and procedure, understandably
because of the many changes that transpired in the government structure since the enactment of RAC.
Repeals of statutes by implication are not favored. Presumption is against the inconsistency
and repugnancy for the legislature is presumed to know the existing laws on the subject and not to have
enacted inconsistent or conflicting statutes.
Ty v. Trampe
ISSUE: whether PD 921 on real estate taxes has been repealed impliedly by RA 7160, otherwise know as
the Local Government Code of 1991 on the same subject.
RULING: that there has been no implied repeal. It is clear that the two law are not coextensive and
mutually inclusive in their scope and purpose. RA 7160 covers almost all governmental functions
delegated to local government units all over the country. PD 921 embraces only Metropolitan Manila
Area and is limited to the administration of financial services therein. Sec.9 PD921 requires that the
schedule of values of real properties in the Metropolitan Manila Area shall be prepared jointly by the city
assessors states that the schedules shall be prepared by the provincial, city and municipal assessors of
the municipalities within Metropolitan Manila Area for the different classes of real property situated in
their respective local government units for enactment by ordinance of the sanggunian concerned.
Hagad v. Gozo-Dadole
Sec.19 RA 6670, the Ombudsman Act grants disciplinary authority to the Ombudsman to discipline
elective and appointive officials, except those impeachable officers, has been repealed, RA 7160, the
Local Government Code, insofar as local elective officials in the various officials therein named.
RULING: both laws should be given effect because there is nothing in the Local Government Code to
indicate that it has repealed, whether expressly or impliedly.
The two statutes on the specific matter in question are not so inconsistent, let alone irreconcilable, as to
compel us to uphold one and strike down the other.
Two laws must be incompatible, and a clear finding thereof must surface, before the inference of implied
repeal may be drawn.
Interpretare et concordare leges legibus, est optimus interpretandi modus, i. e every statute must be so
construed and harmonized with other statutes as to form uniform system of jurisprudence. The
legislature should be presumed to have known the existing laws on the subject and not to have enacted
conflicting statutes.
Initia, Jr v. CoA
Implied repeal will not be decreed unless there is an irreconcilable inconsistency between
two provisions or laws is RA 7354 in relation to PD 1597.
RA 7354 in part of the Postmaster General, subject to the approval of the Board of
Directors of the Philippines Postal Corporation, shall have the power to determine the staffing pattern
and the number of personnel, define their duties and responsibilities, and fix their salaries and
emoluments in accordance with the approved compensation structure of the Corporation.
RULING: While the Philippine Postal Corporation is allowed to fix its own personnel compensation
structure through its board of directors, the latter is required to follow certain standards in formulating
said compensation system, and the role of DBM is merely to ensure that the action taken by the board of
directors complies the requirements of the law.
Sec 3(a) provides: no increase in tuition or other school fees or charges shall be approved unless 60% of
the proceed is allocated to increase in salaries or wages of the member of the faculty.
BP 232: each private school shall determine its rate of tuition and other school fees or charges. The
rates or charges adopted by schools pursuant to this provision shall be collectible, and their application
or use authorized, subject to rules and regulations promulgated by the Ministry of Education, Culture
and Sports.
HELD: There was implied repeal because there are irreconcilable differences between the two laws.
People v. Benuya
Where a statute is revised or a series of legislative acts on the same subject are revised or
consolidated into one, covering the entire field of subject matter, all parts and provisions of the former
act or acts
that are omitted from the revised act are deemed repealed.
Joaquin v. Navarro
Where a new statute is intended to furnish the exclusive rule on a certain subject, it repeals
by implication the old law on the same subject
Where a new statute covers the whole subject matter of an old law and adds new provisions
and makes changes, and where such law, whether it be in the form of an amendment or otherwise, is
evidently intended to be a revision of the old act, it repeals the old act by implication.
People v. Almuete
Revision of the Agricultural Tenancy Act by the Agricultural Land Reform Code.
Sec 39 of ATC (RA 1199) it shall be unlawful for either the tenant or landlord without
mutual consent, to reap or thresh a portion of the crop at any time previous to the date set, for its
threshing.
An action for violation of this penal provision is pending in court, the Agricultural Land
Reform Code superseded the Agricultural Tenancy Act, abolished share tenancy, was not reproduced in
the Agricultural Land Reform Code.
A substitute statute, and evidently intended as the substitute for it, operates to repeal the
former statute.
ISSUE: whether Sec.18 Rule 41 of the pre-1007 Rules of Court, which provided the appeal in habeas
corpus cases to be taken within 48 hours from notice of judgment, has been replaced by the 1997 Rules
of Civil Procedure, which provides in Sec. 3 Rule 41 thereof, that appeal from judgment or final order
shall be taken within 15 days from receipt thereof, in view of the fact that the Sec. 18 was repealed, in
accordance with the well-settled rule of statutory construction that provisions of an old law that were
not reproduced in the revision thereof covering the same subject are deemed repealed and discarded
HELD: SC in this case to abrogate those provisions of the old laws that are not reproduced in the revised
statute or Code.
Where a law amends a specific section of a prior act by providing that the same is amended
so as to read as follows, which then quotes the amended provision, what is not included in the
reenactment is deemed repealed.
The new statute is a substitute for the original section and all matters in the section that are
omitted in the amendment are considered repealed.
Valdez v. Tuason
such a clause repeals nothing that would not be equally repealed without it.
Either with or without it, the real question to be determined is whether the new statute is in
fundamental and irreconcilable conflict with the prior statute on the subject.
A later general law will ordinarily not repeal a prior special law on the same subject, as the
latter is generally regarded as an exception to the former.
With such clause contained in the subsequent general law, the prior special law will be
deemed repealed, as the clause is a clear legislative intent to bring about that result.
US v. Palacio
Repeals by implication are not favored, and will not be decreed unless it is manifest that the
legislature so intended.
As laws are presumed to be passed with deliberation and with full knowledge of all existing
ones on the subject
It is but reasonable to conclude that in passing a statute it was not intended to interfere
with or abrogate any former law relating to some matter
Unless the repugnancy between the two is not only irreconcilable, but also clear and
convincing, and flowing necessarily form the language used, the later act fully embraces the subject
matter of the earlier, or unless the reason for the earlier act is beyond peradventure removed.
Every effort must be used to make all acts stand and if, by any reasonable construction, they
can be reconciled, the later act will not operate as a repeal of the earlier.
NAPOCOR v. Angas
Illustrates the application of the principle that repeal or amendment by implication is not favored.
ISSUE: WoN Central Bank Circular 416 has impliedly repealed or amended Art 2209 of the Civil Code
RULING: in answering the issue in the negative, the court ruled that repeals or even amendments by
implication are not favored if two laws can be fairly reconciled. The statutes contemplate different
situations and apply to different transactions involving loan or forbearance of money, goods or credits, as
well as judgments relating to such load or forbearance of money, goods, or credits, the Central Bank
Circular applies.
In cases requiring the payment of indemnities as damages, in connection with any delay in the
performance of an obligation other than those involving loan or forbearance of money, goods or credits,
Art 2209 of the CC applies
Courts are slow to hold that one statute has repealed another by implication and they will not make such
adjudication if they can refrain from doing so, or if they can arrive at another result by any construction
which is just and reasonable. Courts will not enlarge the meaning of one act in order to decide that is
repeals another by implication, nor will they adopt an interpretation leading to an adjudication of repeal
by implication unless it is inevitable and a clear and explicit reason thereof can be adduced.
An act passed April 16th and in force April 21st was held to prevail over an act passed April
9th and in effect July 4th of the same year.
And an act going into effect immediately has been held to prevail over an act passed before
but going into effect later.
Whenever two statutes of different dates and of contrary tenor are of equal theoretical
application to a particular case, the statute of later date must prevail, being a later expression of
legislative will.
Philippine National Bank v. Cruz
As between the order of preference of credit set forth in Articles 2241 to 2245 of the CC and
that of Article 110 of the Labor Code, giving first preference to unpaid wages and other monetary claims
of labor, the former must yield to the latter, being the law of the later enactment.
The later law repeals an earlier one because it is the later legislative will.
Presumption: the lawmakers knew the older law and intended to change it.
In enacting the older law, the legislators could not have known the newer one and could not
have intended to change what they did not know.
CC: laws are repealed only by subsequent ones, not the other way around.
David v. COMELEC
Sec. 1 of RA 6679 provides that the term of barangay officials who were to be elected on the
second Monday of May 1994 is 5 years
The later act RA 7160 Sec 43 (c) states that the term of office of barangay officials who were
to be elected also on the 2nd Monday of May 1994 is 3 years.
There being a clear inconsistency between the two laws, the later law fixing the term
barangay officials at 3 years shall prevail.
A general law on a subject does not operate to repeal a prior special law on the same subject, unless it
clearly appears that the legislature has intended by the later general act to modify or repeal the earlier
special law.
The court invariably ruled that the special law is not impliedly repealed and constitutes an exception to
the general law whenever the legislature failed to indicate in unmistakable terms its intent to repeal or
modify the prior special act.
NAPOCOR v. Arca
ISSUE: WoN Sec. 2 of Com. Act 120 creating the NAPOCOR, a government-owned corporation, and
empowering it to sell electric power and to fix the rates and provide for the collection of the charges for
any services rendered: Provided, the rates of charges shall not be subject to revision by the Public
Service Act has been repealed by RA 2677 amending the Public Service Act and granting the Public
Service Commission the jurisdiction to fix the rate of charges of public utilities owned or operated by the
government or government-owned corporations.
HELD: a special law, like Com. Act 120, providing for a particular case or class of cases, is not repealed by
a subsequent statute, general in its terms, like RA 2677, although the general statute are broad enough
to include the cases embraced in the special law, in the absence of a clear intent to repeal.
There appears no such legislative intent to repeal or abrogate the provisions of the earlier
law.
The explanatory note to House Bill 4030 the later became RA 2677, it was explicit that the
jurisdiction conferred upon the Republic Service Commission over the public utilities operated by
government-owned or controlled corporations is to be confined to the fixing of rates of such public
services
The harnessing and then distribution and sale of electric power to the consuming public, the
contingency intended to be met by the legal provision under consideration would not exist.
The authority of the Public Service Commission under RA 2677 over the fixing of rate of
charges of public utilities owned or operated by GOCCs can only be exercised where the charter of the
government corporation concerned does not contain any provision to the contrary.
FACTS: PRC was granted a legislative franchise to operate a railway line pursuant to Act No. 1497 Sec. 13
which read: In consideration of the premises and of the operation of this concession or franchise, there
shall be paid by the grantee to the Philippine Government, annually, xxx an amount equal to one-half of
one per centum of the gross earnings of the grantee xxx.
Sec 259 of Internal Revenue Code, as amended by RA 39, provides that there shall be collected in
respect to all existing and future franchises, upon the gross earnings or receipts from the business
covered by the law granting a franchise tax of 5% of such taxes, charges, and percentages as are specified
in the special charters of the corporation upon whom suc franchises are conferred, whichever is higher,
unless the provisions hereof preclude the imposition of a higher tax xxx.
ISSUE: WoN Section 259 of the Tax Code has repealed Section 13 of Act 1497, stand upon a different
footing from general laws.
RULING: Once granted, a charter becomes a private contract and cannot be altered nor amended except
by consent of all concerned, unless the right to alter or repeal is expressly reserved.
Reason: the legislature, in passing a special charter, has its attention directed to the special facts and
circumstances in the particular case in granting a special charter, for it will not be considered that the
legislature, by adopting a general law containing the provisions repugnant to the provisions of the
charter, and without any mention of its intention to amend or modify the charter, intended to amend,
repeal or modify the special act. The purpose of respecting the tax rates incorporated in the charters, as
shown by the clause.
LLDA v. CA
FACTS: The LLDA statute specifically provides that the LLDA shall have exclusive jurisdiction to issue
permits for the use of all surface water for any projects in or affecting the said region, including the
operation of fish pens.
RA 7160 the LGC of 1991 grants the municipalities the exclusive authority to grant fishery privileges in
municipal waters.
ISSUE: which agency of the government, LLDA or the towns and municipalities compromising the region
should exercise jurisdiction over the Laguna Lake and its environs insofar as the issuance of permits for
fishery privileges is concerned.
HELD: two laws should be harmonized, and that the LLA statute, being a special law, must be taken as an
exception to RA 7160 a general law,
Garcia v. Pascual
Clerks of courts municipal courts shall be appointed by the municipal judge at the expense of the
municipality and where a later law was enacted providing that employees whose salaries are paid out of
the municipal funds shall be appointed by the municipal mayor, the later law cannot be said to have
repealed the prior law as to vest in the municipal mayor the power to appoint municipal cleck of court,
as the subsequent law should be construed to comprehend only subordinate officials of the municipality
and not those of the judiciary.
Gordon v. CA
A city charter giving real estate owner a period of one year within which to redeem a property
sold by the city for nonpayment of realty tax from the date of such auction sale, being a special law,
prevails over a general law granting landowners a period of two years to make the redemption.
The Civil Service law on the procedure for the suspension or removal of civil service
employees does not apply with respect to the suspension or removal of members of the local police
force.
Valera v. Tuason
A subsequent general law on a subject has repealed or amended a prior special act on the
same subject by implication is a question of legislative intent.
Intent to repeal may be shown in the act itself the explanatory note to the bill before its
passage into law, the discussions on the floor of the legislature,
Intent to repeal the earlier special law where the later general act provides that all laws or
parts thereof which are inconsistent therewith are repealed or modified accordingly
If the intention to repeal the special law is clear, then the rule that the special law will be
considered as an exception to the general law does not apply; what applies is the rule that the special
law is deemed impliedly repealed.
A general law cannot be construed to have repealed a special law by mere implication
admits of exception.
FACTS: Sec. 1 PD 551 provides that any provision of law or local ordinance to the contrary, the franchise
tax payable by all grantees of franchise to generate, distribute, and sell electric current for light, heat,
and power shall be 25 of their gross receipts.
Sec. 137 of the LGC states: Notwithstanding any exemption granted by any law or other special law, the
province may impose a tax on business enjoying a franchise at a rate not exceeding 50% of 1% of the
gross annul receipts.
RULING: the phrase is all-encompassing and clear that the legislature intended to withdraw all tax
exemptions enjoyed by franchise holders and this intent is made more manifest by Sec. 193 of the Code,
when it provides that unless otherwise provided in this code tax exemptions or incentives granted to or
presently enjoyed by all persons, except local water districts, cooperatives, and non-stock and non-profit
hospitals and educational institutions, are withdrawn upon the effectivity of the Code.
Gaerlan v. Catubig
ISSUE: WoN Sec. 12 of RA 170 as amended, the City Charter of Dagupan City, which fixed the minimum
age qualification for members of the city council at 23 years has been repealed by Sec.6 of RA 2259
RULING: there was an implied repeal of Sec. 12 of the charter of Dagupan City because the legislative
intent to repeal the charter provision is clear from the fact that Dagupan City, unlike some cities, is not
one of those cities expressly excluded by the law from its operation and from the circumstance that it
provides that all acts or parts thereof which are inconsistent therewith are repealed. The last statute is
so broad in its terms and so clear and explicit in its words so as to show that it was intended to cover the
whole subject and therefore to displace the prior statute.
Bagatsing v. Ramirez
A charter of a city, which is a special law, may be impliedly modified or superseded by a later
statute, and where a statute is controlling, it must be read into the charter, notwithstanding any of its
particular provisions.
A subsequent general law similarly applicable to all cities prevails over any conflicting
charter provision, for the reason that a charter must not be inconsistent with the general laws and public
policy of the state.
A charter must yield to the constitution and general laws of the state.
FACTS: CoA contended that the PITC charter had been impliedly repealed by the Sec. 16 RA 6758
RULING: that there was implied repeal, the legislative intent to do so being manifest. PITC should now
be considered as covered by laws prescribing a compensation and position classification system in the
government including RA 6758.
BP 337 known as the LGC was repealed by RA 7160 known as LGC of 1991, which took effect
on January 1, 1992.
Sec. 5 (d) of the new code provides that rights and obligations existing on the date of the
effectivity of the new code and arising out of contracts or any other source of prestation involving a local
government unit shall be governed by the original terms and conditions of said contracts or the law in
force at the time such rights were vested.
Buyco v. PNB
Where a statute gives holders of backpay certificates the right to use said certificates to pay their
obligations to government financial institutions, the repeal of the law disallowing such payment will not
deprive holders thereof whose rights become vested under the old law of the right to use the certificates
to pay their obligations to such financial institutions.
A statute gives an appellant the right to appeal from an adverse decision, the repeal of such statute after
an appellant has already perfected his appeal will not destroy his right to prosecute the appeal not
deprive the appellate court of the authority to decide the appealed case.
Republic v. Migrino
ISSUE: WoN prosecution for unexplained wealth under RA 1379 has already prescribed.
RULING: in his pleadings, private respondent contends that he may no longer be prosecuted because of
the prescription. It must be pointed out that Sec. 2 RA 1379 should be deemed amended or repealed by
Art. XI, Sec. 15 of the 1987 Constitution.
People v. Almuete
Where the reenactment of the repealed law is not simultaneous such that the continuity of the
obligation and the sanction for its violation form the repealed law to the reenacted law is broken, the
repeal carries with it the deprivation of the court of its authority to try, convict, and sentence the person
charged with violation of the old law to its repeal.