Statutory Construction
PART 1:
BASIC PRINCIPLES
I. What is Statutory Construction?
Caltex vs. Palomar, G.R. No. L-19650, September 29, 1966
Construction is the art or process of discovering and expounding
the meaning and intention of the authors of the law with respect to
its application to a given case, where that intention is rendered
doubtful, amongst others, by reason of the fact that the given case
is not explicitly provided for in the law.
II. When Do You Apply the Principles of Statutory Construction?
Daoang vs. Municipal Judge of San Nicolas, G.R. No. L-34568 ,
March 28, 1988
Amores vs. HRET, G.R. No. 189600, June 29, 2010
Republic Flour Mills, Inc. vs. Commissioner of Customs, G.R. No. L-
28463, May 31, 1971
Kapisanan ng mga Manggawa sa Manila Railroad Company Credit
Union vs. Manila Railroad Company, February 28, 1979
Radio Communications of the Phil. vs. NTC, G.R. No. L-68729, May
29, 1987
Republic vs. Toledano, G.R. No. 94147, June 8, 1994
III. Which Branch of Government Interprets the Law?
IV. Requirement of Publication of Statutes
Tanada vs. Tuvera (Resolution), G.R. No. L-63915, December 29,
1986
V. Judicial Legislation
Floresca vs. Philex Mining, G.R. No. L-30642 April 30, 1985
Republic vs. CA and Molina, G.R. No. 108763, February 13, 1997
VI. Spirit over Letter of the Law (Ratio Legis Est Anima Legis)
Paras vs COMELEC, G.R. No. 123169, November 4, 1994
China Bank vs Ortega, G.R. No. L-34964, January 31, 1973
VII. The construction of the law obtains the force of law (Legis
interpretatio legis vim obtinet)
People vs Jabinal, G.R. No. L-30061, February 27, 1974
PART 2:
1
EXECUTIVE CONSTRUCTION
I. Executive Construction Given Great Weight
Adasa vs Abalos, G.R. No. 168617, February 19, 2007
II. When Executive Construction Not Given Weight
IBAA Employees’ Union vs Inciong, G.R. No. L-52415, October 23,
1984
III. Administrative Rule vs. Administrative Opinion
Victorias Milling Co. Inc. vs. Social Security Commission, G.R. No. L-
16704, March 17, 1962
PART 3:
CONSTRUCTION OF SPECIFIC TYPES OF LEGISLATION
I. Constitution
Francisco vs. House of Representatives, G.R. No. 160261,
November 10, 2003
Sarmiento vs Mison, G.R. No. 79974, December 17, 1987
Aglipay vs Ruiz, G.R. No. 45459, March 13, 1937
Manila Prince Hotel vs GSIS, G.R. No. 122156, February 3, 1997
Oposa vs Factoran, G.R. No. 101083, July 30, 1993
II. Labor Laws
Manahan vs Employees Compensation Commission, G.R. No. L-
44899, April 22, 1981
Retirement Laws
Tantuico, Jr. vs Domingo, G.R. No. 96422, February 28, 1994
Note: Relate with Article 4, Labor Code
III. Tax Laws
Tax Burdens
Philacor Credit Corporation Commissioner of Internal Revenue, G.R.
No. 169899, February 6, 2013
Tax Exemptions
Commissioner of Internal Revenue vs Guerrero, G.R. No. L-20942,
September 22, 1967
Tax Refunds
Applied Food Ingredients vs Commissioner of Internal Revenue,
G.R. No. 184266, November 11, 2013
2
IV. Penal Laws
People vs Temporada, G.R. No. 173473, December 17, 2008
Conflict between Spanish text and English text
People vs Manaba, G.R. No. 38725, October 31, 1933
Note: Relate with Article 22, Revised Penal Code
V. Election Laws
Hipe vs COMELEC. G.R. No. 181528, October 2, 2009
Amora, jr. vs COMELEC, G.R. No. 192280, January 25, 2011
VI. Insurance
De La Cruz vs Capital Insurance & Safety Co, Inc. , G.R. No. L-
21574, June 30, 1966
Qua Chee Gan vs. Law Union & Rock Insurance, G.R. No. L-4611,
December 17, 1955
VII. Naturalization Laws
Benjamin Co vs Republic, G.R. No. L-12150, May 26, 1960
Velasco vs Republic, G.R. No. L-14214, May 25, 1960
Co Y Quing Reyes Vs. Republic, G.R. No. L-10761, November 29,
1958
VIII. Expropriation Laws
Heirs of Jugalbot vs Court of Appeals, G.R. No. 170346, March 12,
2007
IX. Wills
Tampoy vs Alberastine, G.R. No. L-14322. February 25, 1960
Rodriguez vs Alcala, G.R. No. 32672, November 5, 1930
X. Rules of Court
Anama vs Court of appeals, G.R. No. 187021, January 25, 2012
Note: See Section 6, Rule 1, 1997 Rules of Court
