ENRIQUE GARCIA VS EXECUTIVE SECRETARY (1992)

211 SCRA 219

FACTS: In November 1990, President Corazon Aquino issued Executive Order No. 438 which
imposed, in addition to any other duties, taxes and charges imposed by law on all articles imported
into the Philippines, an additional duty of 5% ad valorem tax. This additional duty was imposed
across the board on all imported articles, including crude oil and other oil products imported into the
Philippines. In 1991, EO 443 increased the additional duty to 9%. In the same year, EO 475 was
passed reinstating the previous 5% duty except that crude oil and other oil products continued to be
taxed at 9%. Enrique Garcia, a representative from Bataan, avers that EO 475 and 478 are
unconstitutional for they violate Section 24 of Article VI of the Constitution which provides:

All appropriation, revenue or tariff bills, bills authorizing increase of the public debt,
bills of local application, and private bills shall originate exclusively in the House of
Representatives, but the Senate may propose or concur with amendments

He contends that since the Constitution vests the authority to enact revenue bills in Congress, the
President may not assume such power by issuing Executive Orders Nos. 475 and 478 which are in
the nature of revenue-generating measures.

ISSUE: Whether or not EO 475 and 478 are constitutional.

HELD: Under Section 24, Article VI of the Constitution, the enactment of appropriation, revenue and
tariff bills, like all other bills is, of course, within the province of the Legislative rather than the
Executive Department. It does not follow, however, that Executive Orders Nos. 475 and 478,
assuming they may be characterized as revenue measures, are prohibited to be exercised by the
President, that they must be enacted instead by the Congress of the Philippines.
Section 28(2) of Article VI of the Constitution provides as follows:

(2) The Congress may, by law, authorize the President to fix within specified limits,
and subject to such limitations and restrictions as it may impose, tariff rates, import
and export quotas, tonnage and wharfage dues, and other duties or imposts within
the framework of the national development program of the Government.

There is thus explicit constitutional permission to Congress to authorize the President subject to
such limitations and restrictions as [Congress] may impose to fix within specific limits tariff rates . .
. and other duties or imposts . . . . In this case, it is the Tariff and Customs Code which authorized
the President to issue the said EOs.