Académique Documents
Professionnel Documents
Culture Documents
The legislature may not make any law HELD: Yes. It needs to be published. Although
effective immediately after its approval it is true that the said circular is not a statute nor
without publication, the former’s a law but since it is issued for the purpose of the
implementing the law authorizing its issuance,
Circular No. 20 has the force and effect of a law. YAKAOSIN v. Commisioner of
Hence, publication is necessary. Customs