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Home Constitutional Law Arturo Tolentino vs Secretary of Finance
Arturo Tolentino vs Secretary of Finance
235 SCRA 630 (1994) 249 SCRA 635 (1995) Political Law Origination of Revenue Bills EVAT
Amendment by Substitution
Arturo Tolentino et al are questioning the constitutionality of RA 7716 otherwise known as the Expanded
Value Added Tax (EVAT) Law. Tolentino averred that this revenue bill did not exclusively originate from
the House of Representatives as required by Section 24, Article 6 of the Constitution. Even though RA
7716 originated as HB 11197 and that it passed the 3 readings in the HoR, the same did not complete the 3
readings in Senate for after the 1
st
reading it was referred to the Senate Ways & Means Committee
thereafter Senate passed its own version known as Senate Bill 1630. Tolentino averred that what Senate
could have done is amend HB 11197 by striking out its text and substituting it with the text of SB 1630 in
that way the bill remains a House Bill and the Senate version just becomes the text (only the text) of the
HB. (Its ironic however to note that Tolentino and co-petitioner Raul Roco even signed the said Senate
Bill.)
ISSUE: Whether or not the EVAT law is procedurally inrm.
HELD: No. By a 9-6 vote, the Supreme Court rejected the challenge, holding that such consolidation was
consistent with the power of the Senate to propose or concur with amendments to the version originated in
the HoR. What the Constitution simply means, according to the 9 justices, is that the initiative must come
! The People VS ! GR VS ! Law VS ! Republic VS
1 0 0 2 0 0 0
from the HoR. Note also that there were several instances before where Senate passed its own version
rather than having the HoR version as far as revenue and other such bills are concerned. This practice of
amendment by substitution has always been accepted. The proposition of Tolentino concerns a mere matter
of form. There is no showing that it would make a signicant difference if Senate were to adopt his over
what has been done.

Read full texts: 1994 Decision; 1995 Resolution on the Motion for Reconsideration
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6 Comments
1. Nov27
Marivic Linag
Thank you!
Reply
2. Nov28
Howard Chan
Welcome po
Reply
3. May13
TOLENTINO vs
SECRETARY OF
FINANCE (1995)
TOLENTINO vs
SECRETARY OF
FINANCE (1994)
Alejo Mabanag vs
Jose Lopez Vito
Pepsi-Cola Bottling
Co. of the
Philippines, Inc. vs
City of Butuan
Philippine
Constitution
Association vs
Salvador Enriquez
Enrique Garcia vs
Executive Secretary
(1992)
Ligot vs Mathay
Elnora Hassan
Sukran!
Reply
4. Jul21
Cherry C Castillo
Nice.. Thanks
Reply
5. Sep05
Ralph Banatao
useful talgah pag may digest marelate muh sa full text.
Reply
6. Sep30
Jocelyn Arojado Gadia
ok thanks solved na ang homework ko.
Reply
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