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(1995) Political herein by the author is in no way and should
Law Origination of never be construed as attributable to said law
Revenue Bills EVAT office.
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and co-petitioner
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signed the said
Senate Bill.)
ISSUE: Whether or
not the EVAT law is
procedurally infirm.
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 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
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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
significant
difference if Senate
were to adopt his
over what has been
done.

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235 SCRA 630

(http://www.uberdigests.info/tag/235-scra-630/),
249 SCRA 635
(http://www.uberdigests.info/tag/249-scra-635/),
Amendment by Substitution
(http://www.uberdigests.info/tag/amendment-
by-substitution/), Arturo Tolentino vs Secretary
of Finance
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tolentino-vs-secretary-of-finance/), case digest
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constitutional law
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law-2/), EVAT
(http://www.uberdigests.info/tag/evat/),
Expanded Value Added Tax
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value-added-tax/), G.R. No. 115455
 (http://www.uberdigests.info/tag/g-r-no-
115455/), G.R. No. 115525
(http://www.uberdigests.info/tag/g-r-no-
115525/), G.R. No. 115543
(http://www.uberdigests.info/tag/g-r-no-
115543/), G.R. No. 115544
(http://www.uberdigests.info/tag/g-r-no-
115544/), G.R. No. 115754
(http://www.uberdigests.info/tag/g-r-no-
115754/), G.R. No. 115781
(http://www.uberdigests.info/tag/g-r-no-
115781/), G.R. No. 115852
(http://www.uberdigests.info/tag/g-r-no-
115852/), G.R. No. 115873
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6
comments

Marivic Linag
(http://www.facebook.com/profile.php?
id=100000309770358)
|
 November
27, 2011
@ 1:52
pm

(HTTP://WWW.UBERDIGESTS.INFO/2011/11/ARTURO-
TOLENTINO-VS-SECRETARY-OF-FINANCE/?

Thank
you!

Howard Chan
(http://www.facebook.com/profile.php?
id=100000747946540)
|
November
28, 2011
@ 5:27
pm

(HTTP://WWW.UBERDIGESTS.INFO/2011/11/ARTURO-
TOLENTINO-VS-SECRETARY-OF-FINANCE/?

Welcome
po

Elnora Hassan
(http://www.facebook.com/elnora.hassan)
|
May 13,
2012 @
3:32 pm

(HTTP://WWW.UBERDIGESTS.INFO/2011/11/ARTURO-
TOLENTINO-VS-SECRETARY-OF-FINANCE/?

Sukran!

Cherry C
Castillo
 |
July 21,
2012 @
12:44
pm

(HTTP://WWW.UBERDIGESTS.INFO/2011/11/ARTURO-
TOLENTINO-VS-SECRETARY-OF-FINANCE/?

Nice..
Thanks

Ralph
Banatao
|
September
5, 2012 @
6:54 am

(HTTP://WWW.UBERDIGESTS.INFO/2011/11/ARTURO-
TOLENTINO-VS-SECRETARY-OF-FINANCE/?

useful
talgah
pag
may
digest
marelate
muh sa
full
text.

Jocelyn Arojado Gadia

(http://www.facebook.com/jocelyn.gadia)
|
September
30, 2013
@ 2:47
pm

(HTTP://WWW.UBERDIGESTS.INFO/2011/11/ARTURO-
TOLENTINO-VS-SECRETARY-OF-FINANCE/?
 ok
thanks
solved
na ang
homework
ko.

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