Source: Statutory Construction by Agpalo 2009
STATUTORY CONSTRUCTION
Statutes Liberally Construed
To implement the social
justice and protection-to-
labor provisions of the
Constitution
Construed in favor of the LGUs to
give more powers to local
governments in promoting the
economic condition, social welfare,
and material progress of the people
in the community
Old rule: municipal corporations, being
mere creatures of flaw, have only such
powers as are expressly granted to them
and those which are necessarily implied
or incidental to the exercise thereof
New rule: RA 2264 “Local Autonomy
Act”
- Art. X, Sec 5 1987 Constitution
-Statutes prescribing limitations on
the taxing power of LGUs must be
strictly construed against the national
government and liberally in favor of
the LGUs, and any doubt as to the
existence of the taxing power will be
resolved in favor of the local
government
Beneficial for both
government and
taxpayer
-liberally construed in
favor of government and
strictly construed against
the taxpayer
- Intention to hasten tax
payments or to punish
evasions or neglect of duty
in respect thereto
Election laws should be
reasonably and liberally
construed to achieve their
purpose to effectuate and
safeguard the will of the
electorate in the choice of
their representatives
Statutes Strictly Construed
General social These statutes are strictly construed.
Penal Statutes
"Strictly construed against the State
legislation and liberally in favor of the accused.
Statutes which derogates These are statutes which restricts
common or General Rights or curtails the enjoyment of our
rights.
General welfare
clause Statutes that authorizes It is "strictly construed against the
expropriation or expropriates expropriating authority and liberally
the property in favor of property owners"
Statutes Granting Privileges Those who invoke such
privileges must also comply
Grant of power
strictly with its provisions.
to local These"Privilegia
grants are public grants largam
and must be
recipiunt
governments Legislative Grants to strictly construed against the grantee.
interpretationem voluntati
Local Government Units - Its construction must be narrow in that it
consonam
excludes concedentis
things which or the
would defeat
privileges
policy ofare to be interpreted
the legislative.
in accordance with the will of
Statutes which relates to the
removal or suspension of It musthim who grants
be strictly them."
construed and must be
Statutes limited to what is contained in it.
granting public officials
"Expressio unius est exclusio alterius"
taxing power
(on municipal It require the strict adherence
Statutes which imposes tax
corporations) to the clear and express letter
and customs duties
of the law
Naturalization laws It must be "strictly construed against
the applicant for citizenship and
rigidly followed and enforced"
Statutes prescribing
prescriptive period to Statutes which grants tax It must be construed “strictissimi juris”
collect taxes exemptions against the party that claims
exemption and liberally in favor of the
taxing authority
Statutes concerning the
Statutes imposing “burden on the public
sovereign
treasury or which diminishes rights and
Statutes interests are strictly construed”
imposing
penalties for Statutes authorizing suits A statute which consents to the
nonpayment of construed and the waiver of its right
should not be lightly inferred
tax
Statutes which prescribe the “Wills must be executed in accordance
formalities of wills wit the statutory requirement,
otherwise it is entirely void”
Exceptions and Provisos
Election laws Exceptions should be strictly but reasonably construed; they extend only so far as
their language fairly warrants and all doubts should be resolved in favor of the
general provisions rather than the exceptions