Professional Documents
Culture Documents
They
contend that under the 1935 and 1973
(G.R. No. L-44640, October 12, 1976)
Constitutionsthere is no grant to the incumbent
Facts: President to exercise the constituent power to
proposeamendments to the new Constitution.
On 2 September 1976, President Ferdinand E. As a consequence, the Referendum-
Marcos issued Plebiscite on October 16 has no constitutional
Presidential Decree 991 calling for a national or legal basis. On 30 September 1976, another
referendum on 16 October 1976 for the Citizens action for Prohibition with Preliminary
Assemblies ("barangays") to resolve, among Injunction, docketed as L-44684, was instituted
other things, the issues of martial law, the by Vicente M. Guzman, a delegate to the 1971
interim assembly, its replacement, the powers of Constitutional
such replacement, the period of its existence, Convention,asserting that the power to propose
the length of the period for the exercise by the amendments to, or revision of the Constitution
President of his present powers.20 days after or during thetransition period is expressly
on 22 September 1976, the conferred on the interim National Assembly
President issued another related decree, under action 16, Article XVII of the Constitution.
Presidential Decree 1031, amending the previos Still another petition for Prohibition with
Presidential Decree 991, by declaring the provis Preliminary Injunction was filed on 5October
ions of Presidential Decree 229 providing for the 1976 by Raul M. Gonzales, his son Raul Jr., and
manner of voting and canvass of votes in Alfredo Salapantan, docketed as L-44714,
"barangays" (Citizens Assemblies) applicable to to restrain
the national referendum-plebiscite of 16 the implementation of Presidential Decrees rela
October 1976. Quite relevantly, Presidential tive to the forthcoming Referendum-Plebiscite
Decree 1031 repealed inter alia, Section 4, of of October 16.
Presidential Decree 991.On the same date of Issue:
22 September 1976, the President issued
Presidential Decree 1033, stating the questions Whether the President may call upon a
to he submitted to the people in the referendum for the amendment of
referendum-plebiscite on 16 October 1976. The the Constitution.
Decree recites in its "whereas" clauses that
Held:
the people's continued opposition to
the convening of the interim National Assembly Section 1 of Article XVI of the
evinces their desire to have such body abolished 1973 Constitution on Amendments ordains that
and replaced thru a constitutional "(1) Any amendment to, or revision of, this
amendment, providing for a new interim Constitution may be proposed by the National
legislative body, which will be submitted directly Assembly upon a vote of three-fourths of all its
to the people in the referendum-plebiscite of Members, or by a constitutional convention. (2)
October 16.The Commission on Elections was The National Assembly may, by a vote of two-
vested with the exclusive supervision and thirds of all its Members, call a constitutional
control of the October 1976 National convention or, by a majority vote of all its
Referendum-Plebiscite. On 27 September 1976, Members, submit the question of calling such a
Pablo C. Sanidad and Pablito V.Sanidad, father convention to the electorate in an election."
and son, commenced L-44640 for Prohibition Section 2 thereof provides that "Any
with Preliminary Injunction seeking to enjoin the amendment to, or revision of, this Constitution
Commission on Elections from holding and shall be valid when ratified by a majority of the
conducting the Referendum Plebiscite on votes cast in a plebiscite which shall be held not
October 16; to declare without force and effect later than three months a after the approval of
Presidential Decree Nos. 991 and 1033, insofar such amendment or revision." In the present
as they propose amendments to the period of transition, the interim National
Constitution, as well as Presidential Decree Assembly instituted in the Transitory Provisions
1031, insofar as it directs the is conferred with that amending power. Section
Commission on Elections to supervise, 15 of the Transitory Provisions reads "The
control, hold, and conduct the Referendum- interim National Assembly, upon special call by
the interim Prime Minister, may, by a majority Constitutional Convention, who were deemed a
vote of all its Members, propose amendments to utomatically members of the interim National
this Constitution. Such amendments shall take Assembly, were against its inclusion since in that
effect when ratified in accordance with Article referendum of January, 1973 the people had
Sixteen hereof." There are, therefore, two already resolved against it. In sensu
periods contemplated in the constitutional life of striciore, when the legislative arm of the state
the nation, i.e., period of normalcy and period of undertakes the proposals of amendment to a
transition. In times of normalcy, the amending Constitution, that body is not in the usual
process may be initiated by the proposals of the function of lawmaking. It is not legislating when
(1) regular National Assembly upon a vote of engaged in the amending process. Rather, it is
three-fourths of all its members; or (2) by a exercising a peculiar power bestowed upon it by
Constitutional Convention called by a vote of the fundamental charter itself. In the Philippines,
two-thirds of all the Members of the National that power is provided for in Article XVI of the
Assembly. However the calling of a 1973 Constitution (for the regular National
Constitutional Convention may be submitted to Assembly) or in Section 15 of the Transitory
the electorate in an election voted upon by a Provisions (for the interim National Assembly).
majority vote of all the members of the National While ordinarily it is the business of the
Assembly. In times of transition, amendments legislating body to legislate for the nation by
may be proposed by a majority vote of all the virtue of constitutional conferment, amending of
Members of the interim National Assembly upon theConstitution is not legislative in character. In
special call by the interim Prime Minister. The political science a distinction is made betweenc
Court onstitutional content of an organic character and
in Aquino v. COMELEC, had already settled that that of a legislative character. The distinction
the incumbent President is vested with that ,however, is one of policy, not of law. Such being
prerogative of discretion as to when he shall the case, approval of the President of
initially convene the interim National Assembly. any proposed amendment is a misnomer. The
The Constitutional Convention intended to leave prerogative of the President to approve or
to the President the determination of the time disapprove applies only to the ordinary cases of
when he shall initially convene the interim legislation. The President has nothing to do with
National Assembly, consistent with the proposition or adoption of amendments to the
prevailing conditions of peace and order in the Constitution.
country. When the Delegates to the
Occena vs. Commission on Elections
Constitutional Convention voted on the
[GR 56350, 2 April 1981]; also Gonzales vs.
Transitory Provisions, they were aware of the
National Treasurer [GR 56404]
fact that under the same, the incumbent En Banc, Fernando (CJ): 8 concur, 1 dissents in
President was given the discretion as to when he separate opinion, 1 on official leave
could convene the interim National Assembly.
The President's decision to defer the convening Facts: The challenge in these two prohibition
of the interim National Assembly soon found proceedings against the validity of three
support from the Batasang Pambansa Resolutions proposing
peoplethemselves. In the plebiscite of January 1 constitutional amendments, goes further than
0- merely assailing their alleged constitutional
15, 1973, at which the ratification of the 1973C infirmity. Samuel Occena and Ramon A.
onstitution was submitted, the people voted ag Gonzales, both members of the Philippine Bar
and former delegates to the 1971 Constitutional
ainst the convening of the interim NationalAsse
Convention that framed the present
mbly. In the referendum of 24 July 1973, the
Constitution, are suing as taxpayers. The rather
Citizens Assemblies ("bagangays") reiterated unorthodox aspect of these petitions is the
their sovereign will to withhold the convening of assertion that the 1973 Constitution is not the
the interim National Assembly. Again, in the fundamental law, the Javellana ruling to the
referendum of 27 February 1975, the proposed contrary notwithstanding.
question of whether the interim National
Assembly shall be initially convened was Issue: Whether the 1973 Constitution was valid,
eliminated, because some of the members of and in force and effect when the Batasang
Congress and delegates of the
Pambansa resolutions and the present petitions and inheritance taxes for the transfer of
were promulgated and filed, respectively. intangible personal properties in the Philippines,
the deceased, a Spanish national having been a
Held: It is much too late in the day to deny the resident of Tangier, Morocco from 1931 up to the
force and applicability of the 1973 Constitution. time of her death in 1955.
Rueda’s request for exemption was denied on the
In the dispositive portion of Javellana v. The
ground that the law of Tangier is not reciprocal
Executive Secretary, dismissing petitions for
to Section 122 of the National Internal Revenue
prohibition and mandamus to declare invalid its
ratification, this Court stated that it did so by a Code.
vote of six to four. It then concluded: " Rueda requested for the reconsideration of the
This being the vote of the majority, there is no decision denying the claim for tax exemption.
further judicial obstacle to the new Constitution However, respondent denied this request on the
being considered in force and effect." grounds that there was no reciprocity with
Such a statement served a useful purpose. It Tangier, which was moreover a mere principality,
could even be said that there was a need for it. not a foreign country.
It served to clear the atmosphere. It made Court of Tax Appeals ruled that the expression
manifest that as of 17 January 1973, the 'foreign country,' used in the last proviso of
present Constitution came into force and effect. Section 122 of the National Internal Revenue
With such a pronouncement by the Supreme
Code, refers to a government of that foreign
Court and with the recognition of the cardinal
power which, although not an international
postulate that what the Supreme Court says is
person in the sense of international law, does not
not only entitled to respect but must also be
obeyed, a factor for instability was removed. impose transfer or death taxes upon intangible
Thereafter, as a matter of law, all doubts were personal properties of our citizens not residing
resolved. The 1973 Constitution is the therein, or whose law allows a similar exemption
fundamental law. It is as simple as that. What from such taxes. It is, therefore, not necessary
cannot be too strongly stressed is that the that Tangier should have been recognized by our
function of judicial review has both a positive Government in order to entitle the petitioner to
and a negative aspect. As was so convincingly the exemption benefits of the last provision of
demonstrated by Professors Black and Murphy, Section 122 of our Tax Code.
the Supreme Court can check as well as
legitimate. In declaring what the law is, it may
not only nullify the acts of coordinate branches ISSUE:
but may also sustain their validity. In the latter Whether or not the requisites of statehood or at
case, there is an affirmation that what was done least so much thereof as may be necessary for
cannot be stigmatized as constitutionally the acquisition of an international personality,
deficient. The mere dismissal of a suit of this must be satisfied for a "foreign country" to fall
character suffices. That is the meaning of the within the exemption of Section122 of the
concluding statement in Javellana. Since then,
National Internal Revenue Code
this Court has invariably applied the present
Constitution. The latest case in point is People
v. Sola, promulgated barely two weeks ago. DECISION:
During the first year alone of the effectivity of Supreme Court affirmed Court of tax Appeals
the present Constitution, at least ten cases may Ruling.
be cited.
If a foreign country is to be identified with a
state, it is required in line with Pound's
CIR vs CAMPOS RUEVA
formulation that it be apolitically organized
COLLECTOR OF INTERNAL REVENUE vs CAMPOS sovereign community independent of outside
RUEDA (Anjie's Version) control bound by ties of nationhood, legally
October 29, 1971 supreme within its territory, acting through a
government functioning under a regime of law.
It is thus a sovereign person with the people
FACTS:
composing it viewed as an organized corporate
Collector of Internal Revenue held Antonio
society under a government with the legal
Campos Rueda, as administrator of the estate of
competence to exact obedience to its commands.
the late EstrellaSoriano Vda. De Cerdeira, liable
The stress is on its being a nation, its people
for the stun of P161,974.95 as deficiency estate
occupying a definite territory, politically territorial and personal. Necessarily, likewise, it
organized, exercising by means of its has to be exclusive. If it were not thus, there is a
government its sovereign will over the individuals diminution of its sovereignty.
within it and maintaining its separate
international personality. It is to be admitted that any state may, by its
State is a territorial society divided into consent, express or implied, submit to a
government and subjects, claiming within its restriction of its sovereign rights. There may thus
allotted area a supremacy over all other be a curtailment of what otherwise is a power
institutions. Moreover, similarly would point to plenary in character. That is the concept of
the power entrusted to its government to sovereignty as auto-limitation, which, in the
maintain within its territory the conditions of a succinct language of Jellinek, "is the property of
legal order and to enter into international a state-force due to which it has the exclusive
relations. With the latter requisite satisfied, capacity of legal self-determination and self-
international law does not exact independence restriction." 7 A state then, if it chooses to, may
as a condition of statehood. refrain from the exercise of what otherwise is
This Court did commit itself to the doctrine that illimitable competence.
evens a tiny principality that of Liechtenstein,
hardly an international personality in the Its laws may as to some persons found within its
traditional sense, did fall under this exempt territory no longer control. Nor does the matter
category. end there. It is not precluded from allowing
another power to participate in the exercise of
jurisdictional right over certain portions of its
Reagan v CIR, 30 SCRA 968 territory. If it does so, it by no means follows that
such areas become impressed with an alien
Facts: A question novel in character, the answer character. They retain their status as native soil.
to which has far-reaching implications, is raised They are still subject to its authority. Its
by petitioner William C. Reagan, at one time a jurisdiction may be diminished, but it does not
civilian employee of an American corporation disappear. So it is with the bases under lease to
providing technical assistance to the United the American armed forces by virtue of the
States Air Force in the Philippines. He would military bases agreement of 1947. They are not
dispute the payment of the income tax assessed and cannot be foreign territory.
on him by respondent Commissioner of Internal
Revenue on an amount realized by him on a sale
of his automobile to a member of the United
PEOPLE vs GOZO [53 SCRA 476] (G.R. No. L-
States Marine Corps, the transaction having
36409) Oct. 26, 1973Principle of Sovereignty as
taken place at the Clark Field Air Base at
Auto-LimitationFacts:
Pampanga. It is his contention, seriously and
earnestly pressed, that in legal contemplation Loreta Gozo seeks to set aside a judgment of the
the sale was made outside Philippine territory Court of First Instance of Zambales,convicting
and therefore beyond our jurisdictional power to her of a violation of an ordinance of Olongapo,
tax. Zambales, requiring a permit from themunicipal
mayor for the construction or erection of a
Issue: Whether or not the sale was made outside building, as well as any modification,alteration,
the Philippine territory and therefore beyond repair or demolition thereof. She questions its
our jurisdictional function to tax. validity, or at the very least, itsapplicability to
her, by invoking due process citing the case of
Held: The Court held that nothing is better
People v. Fajardo
settled than that the Philippines being
independent and sovereign, its authority may be . She contendthat her house was constructed
exercised over its entire domain. There is no within the naval base leased to the American
portion there of that is beyond its power. Within armed forceslocated inside the United States
its limits, its decrees are supreme, its commands Naval Reservation within the territorial
paramount. Its laws govern therein, and jurisdiction of OlongapoCity and therefore shall
everyone to whom it applies must submit to its
terms. That is the extent of its jurisdiction, both
be exempted from the Municipal Ordinance No. , which, in the succinct language of Jellinek, "is
14. the property of a state-force due to which it has
the exclusive capacity of legal self-determination
Issue:
and self-restriction." A state then, if it chooses
WON the property of the Appellant shall be to, may refrain from the exercise of what
exmpeted from the application of the otherwise is illimitable
MunicipalOrdinance. competence."WHEREFORE, the appealed
decision of November 11, 1969 is affirmed
Ruling: insofar as it found theaccused, Loreta Gozo,
Yes. The appellant’s contention guilty beyond reasonable doubt of a violation of
Municipal Ordinance No.14, series of 1964 and
that because her property was located within sentencing her to pay a fine of P200.00 with
the naval baseleased to the American armed subsidiary imprisonment incase of insolvency,
forces located inside the United States Naval and modified insofar as she is required to
Reservation, shemust be entitled of the demolish the house that is thesubject matter of
exemption from complying with the ordanance the case, she being given a period of thirty days
was given no merit.Though the property yielded from the finality of thisdecision within which to
within the Naval base of US, it is a clear doctrine obtain the required permit. Only upon her failure
that thePhilippines still possesses the to do so will thatportion of the appealed decision
sovereignty over that area requiringdemolition be enforced. Costs against
– the accused.