When does special or general law repeal the other?

 
There is always a partial repeal where the later act is a special law. The later
special law will be regarded as a qualification or an exception of the
What is the effect of repeal of tax laws? 
The repeal of a tax law does not preclude the collection of taxes assessed
under the old law before its repeal, unless the repealing statute provides
STATUTORY
CONSTRUCTION
general law.  On the other hand, a subsequent general law impliedly otherwise. It has been held that the rule favoring a prospective construction
repeals a prior special act when the intention to repeal the special law is of statutes is applicable to statutes which repeal tax laws. Where such
clear. The rule that the special law will be considered as an exception to statute is not made retroactive, a tax assessed before the repeal is collectible
the general law does not apply; what applies is the rule that special law is afterwards according to the law in force when the assessment or levy was
deemed impliedly repealed. made.

What are the effects of repeal in general? What is the effect of the simultaneous

CHAPTER
The repeal of a statute renders it inoperative as of the date of the repealing repeal and reenactment of a statute? 
act takes effect. The simultaneous repeal and reenactment of a statute does not affect the
The repeal is by no means equivalent to a declaration that the repealed rights and liabilities which have accrued under the original statute, since the
statute is invalid from the date of its enactment. reenactment neutralizes the repeal and continues the law in force without
The repeal of a law does not undo the consequences of the operation of interruption.  The rule applies to the simultaneous repeal and reenactment
the statute while in force, unless such result is directed by express of a penal law. However, where the reenactment of the repealed law is not
language or by necessary implication, except as it may affect rights which simultaneous, the repeal carries with it the deprivation of the court of its
become vested when the repealed act was in force. authority to try, convict, and sentence the person charged with violation of
The repeal of a law does not render illegal what under the repealed act the old law prior to its repeal.
is legal, nor, absent any legislative intent, makes legal what under the
former law is illegal.
What is the effect of repeal of penal laws? 
What are the effects of repeal on jurisdiction in general?  Where the repeal of a penal law is total and absolute and the act which was
The general rule is that where a court or tribunal has already acquired and penalized by a prior law ceases to be criminal under the new law, the
is exercising jurisdiction over a controversy, its jurisdiction to proceed to previous offense is obliterated. It is a recognized rule that a total repeal
final determination of the cause is not affected by the new legislation
repealing the statute which originally conferred jurisdiction, unless the
deprives the courts of jurisdiction to try, convict, and sentence persons
charged with violations of the old law prior to the repeal. 
AMENDMENT
repealing statute provides otherwise, expressly or by necessary
implication.    It also does not make its decision subsequently rendered Exceptions: REVISION & CODIFICATION
thereon null and void for want of authority. Where the repealing act reenacts the statute and penalizes the same act
previously penalized under the repealed law.
Where the repealing act contains a saving clause providing that pending
REPEAL
What is the effect of repeal on jurisdiction actions shall not be affected, the latter will continue to be prosecuted in
to try criminal case?  accordance with the old law. 
A subsequent statute amending or repealing a prior act under which the
court acquired jurisdiction over the case with the effect of removing the What is the distinction as to effect of
court’s jurisdiction may not operate to oust jurisdiction that has already repeal and expiration of law? 
attached, unless the contrary is proved, express prohibitory words are In absolute repeal, the crime is obliterated, and the stigma of conviction of
used, or the criminal law violated is itself repealed.   an accused for violation of the penal law before its repeal is erased. The
expiration of penal law by its own force does not have that effect. 
What is the effect of repeal on actions? 
The general rule is that the repeal of a statute defeats all actions and What is the effect of repeal of municipal charter? 
proceedings, including those which are still pending, which arose out of or In the absence of a provision to the contrary, the superseding of the old
are based on said statute. The rule applies to cases pending appeal.  charter by a new one has the effect of abolishing the offices under the old
charter. 
What is the effect of repeal on vested rights? 
The repeal of a statute does not destroy or impair rights that accrued and What is the effect of repeal or nullity of repealing law? 
became vested under the statute before its repeal. It has been held that When a law which expressly repeals a prior law is itself repealed, the law first
rights accrued and vested while a statute is in force ordinarily survive its repealed shall not be thereby revived unless expressly so provided. Where a
repeal.What is the effect of repeal on contracts?  Where a contract is repealing statute is declared unconstitutional, it will have no effect of
entered into by the parties on the basis of the law then obtaining, the repealing the former statute. The former or old statute continues to remain
repeal or amendment of said law will not affect the terms of the contract, in force.
nor impair the right of the parties thereunder. The rule applies even if one
of the contracting parties is the government. 
GROUP 1•G05
 AMENDMENT REVISION & What are other forms of implied repeal?
When the later act is in the form of a negative proposition

CODIFICATION
While an affirmative statute does not impliedly repeal the prior law
unless an intention to effect a repeal is manifest, a negative statute
repeals all conflicting provisions unless the contrary intention is
disclosed.
Who has the power to amend?  When the legislature passes a subsequent statute having the same subject
The authority to amend is part of the legislative power to enact, alter, and of the previous statute, which though expressed in affirmative language,
repeal laws, subject to constitutional requirements.   introduces special conditions or restrictions
What is the rule on revision and codification?  The subsequent statute will usually be considered as impliedly
How is amendment effected?  The rule is that a code is enacted as a single, comprehensive statute, and is repealing the former regarding the matter covered by the subsequent
It is effected by the enactment of an amendatory act modifying or to be considered as such and not as a series of disconnected articles or act.
altering some provisions of the statute either expressly or impliedly.   provisions. Where there is irreconcilable conflict, that of which is best in The express repeal of a provision of law from which an executive official
accord with the general plan should be considered. In the absence of derives his authority to enforce another provision of the same law
such, that in physical position will prevail.   This operates to repeal by implication the latter and to deprive the
When is there an implied amendment?  official of the authority to enforce it.
It happens when a part of a prior statute embracing the same subject as The enactment of a statute in a subject, whose purpose or object is
the later act may not be enforced without nullifying the pertinent Is repeal by revision or codification possible?  diametrically opposed to that of an earlier law on the same subject, which
provisions of the latter, in which event, the prior act is deemed amended Yes. It is possible only if the revised statute or code was intended to cover thereby deprives it of its reason for being.
or modified to the extent of repugnancy. Implied amendment is neither the whole subject to be a complete and perfect system of repeal.   This operates to repeal by implication the prior law, even though the
presumed nor favored.   provisions of both laws are not inconsistent.
Does change in phraseology imply
When does amendment take effect?  revision or codification?  What is the significance of the repealing clause,
It takes effect 15 days following its publication in the Official Gazette or No. It is a well-settled rule that in the revision or codification of statutes,
newspaper of general circulation, unless a date is specified therein after neither an alteration in phraseology nor the omission or addition of words
“All laws or part thereof which are inconsistent with this
its publication.  in the later statute shall be held necessarily to alter the construction of the Act are hereby repealed or modified accordingly”?
former acts.   The presence of such general repealing clause in a later statute clearly
How is amendment construed?  indicates the legislative intent to repeal all prior inconsistent laws on the
A statute and its amendment should be read as a whole. The amended How should codification be construed?  subject matter, whether or not the prior law is a special law. Without such
act is regarded as if the statute has been originally enacted in its A codification should be construed as a continuation of the existing clause, a later general law will ordinarily not repeal a prior special law on
amended form. The amendment becomes part of the original statute as statutes. The rearrangement of sections or parts of a statute, or the placing the same subject, as the latter is generally regarded as an exception to the
if it was always been contained therein.  of portions of what formerly was a single section in separate sections, does former. But with such clause contained in the subsequent general law, the
not operate to change the operation, effect or meaning of the statutes, prior special law will be deemed repealed, as the clause is a clear legislative
intent to bring about that result, unless the general law contains a saving
Does amendment change the meaning of the law?  unless the changes are of such nature to manifest clearly the legislative
intent to change the former laws.   clause.
Yes. As a rule, an amended act should be given construction different
from that of the law prior to its amendment, for it is presumed that the
legislature would have not amended it had it not wanted to change its Is repeal by implication favored? 
meaning. Thus, where a statutory definition of a term containing a
general rule and an exception, the legislative intent is clear that the term
should now include the exception within the scope of the general rule.  
REPEAL No. It is a well-settled rule of statutory construction that repeals of statutes
by implication are not favored. Rather, all efforts should be exerted to
harmonize and give effect to all laws on the subject. A construction which
in effect will repeal a statute altogether should, if possible, be rejected.
Thus, in case of doubt as to whether a later statute has impliedly repealed
How does amendment operate?  a prior law on the same subject, the doubt should be resolved against
The general rule is that an amendatory act operates prospectively. It will
not be construed as having retroactive effect, unless the contrary is What branch has the power to repeal?  implied repeal. 
provided.   The legislature has plenary power to repeal. This power is as complete as
the power to enact one. On the other hand, congress cannot pass Between the prior and later law, which one prevails? 
irrepealable laws or limit future legislative act.   As between two laws on the same subject matter, which are irreconcilably
What is the effect of amendment on vested rights?  inconsistent, that which is passed later prevails, since it is the latest
Rights which have been vested under a statute before its amendment
may not be affected by such amendment, as the amendatory act should
In general, how are laws repealed?  expression of legislative will. The rule applies even if the later act is made to
The repeal of a statute is either total or partial, express or implied. Laws are take effect ahead of the earlier law.  It is to be presumed that the
not be applied retroactively so as to nullify such rights.  lawmakers knew the older law and intended to change it. Under the Civil
repealed only by subsequent ones; they are not repealed by violation or
non-observance.   Code, laws are repealed only by subsequent ones, and not the other way
What is the effect of amendment on jurisdiction?  around. 
Where a court originally obtains and exercises jurisdiction pursuant to an
existing law, such jurisdiction will not be overturned and impaired by the
What is repeal by implication?  Legal Maxim:  Leges posteriors priores contrarias abrogant (Later statute
subsequent amendment of the law, unless express prohibitory words or There are categories of repeals of this kind. First is when provisions in both repeals prior ones which are repugnant thereto) 
words of similar import are used.   acts on the same subject are irreconcilable, the later act constitutes an
implied repeal to the earlier one. Second is, if the later acts cover the whole
subject of the prior one and is clearly intended as a substitute, it will In general, does general law repeal special law? 
What is the effect of nullity of prior or amendatory act? operate similarly as a repeal of the earlier act.    Repeal by implication is No. It is a well-established principle of legal hermeneutics that a general
The amendatory act if complete by itself, will be considered as an original based on the cardinal rule that in the science of jurisprudence, two law on a subject does not operate to repeal a prior special law on the same
or independent act. On the other hand, where the amendatory act is inconsistent laws cannot exist in one jurisprudence. However, the fact that subject, unless it clearly appears that the legislature has intended by the
declared unconstitutional, it is as if the amendment did not exist, and the the terms of an earlier and later provision of law differ is not sufficient to later general act to modify or repeal the earlier special law. The general and
original statute before the attempted amendment remains unaffected create repugnance. special laws are read and construed together; and that repugnancy
and in force. between them is reconciled by constituting the special law as an
exception to the general law. 
  
Legal Maxim: Generalia specialibus non derogant (A general law does not
nullify a specific or special law)