Principles of construction:

I. STATUTES MUST BE READ AND CONSTRUED AS A WHOLE

- Parts of a statute are not to be viewed in isolation because a statute is passed and approved
as a whole, and more than this, there is a precise purpose why it was enacted;
- it should be analyzed in light of the other cognate provisions of the statute in order to
understand the meaning attached to the by the legislature;
- animated by a one general purpose and intent
II – PRESUMPTION OF JUSTICE (Art. 10, Civil Code)
In case of doubt, the interpretation of laws is presumed that the law-making body intended right
and justice to prevail
III- Construction consistent with the constitution

- All reasonable doubts should be resolved in favor of the constitutionality of a stature,

considering that all laws have in their favor the presumption of constitutionality
IV. AS A RULE, THE STATUTE OF LATER DATE PREVAILS

- Where two statutes of different dates and of contrary tenor are of equal theoretical
application to a particular case, the statute of later date prevails. The statute of a later
date is presumed to be the latest expression of legislative will on the subject.
V. SPECIAL PROVISIONS PREVAILS OVER GENERAL PROVISIONS
-However, if it is possible to harmonize the general and special provisions, said rule shall not
apply. Special provisions prevail regardless of the position it occupies in the statute, and
whether it comes earlier or later than the general one.
The said rule is subject to the following exceptions: (1) The general law prevails over the special
law when it treats the subject in particular and the special law refers to it in general; (Bagatsing
v. Ramirez, G.R. No. 41631, December 17, 1976) (2) The general law prevails over the special
law when the legislature intended the general enactment to cover the whole subject and to
repeal all prior laws inconsistent therewith. (Lechoco v. Civil Aeronautics Board, 43 SCRA 670)
VI- PARI MATERIA RULE

- Under this rule, all statutes relating to the same subject, or having the same general
purpose, should be read and construed together as if they constituted one law. (C.J.S.
pp. 803-806) They shall then be construed and harmonized with the existing law. This
rule is founded on the assumption that in enacting a law, the legislature has in mind the
previous statutes relating to the same subject matter, and in the absence of any express
repeal or amendment the new statute is deemed enacted in accordance with the
legislative policy embodied in the previous statutes that it enacted. This rule is subject to
two qualifications: If two or more statutes on the same subject were enacted at different
times and under different conditions and cir- 156 STATUTORY CONSTRUCTION
cumstances, THEIR INTERPRETATION SHOULD BE IN ACCORDANCE WITH THE
CIRCUMSTANCES OR CONDITIONS PECULIAR TO EACH. (This rule is based on the
 Latin Maxim DISTINGUE TEMPRA ET CONCORDABIS JURA) 2. A statute will not be
construed as repealing prior act or acts on the same subject unless the new law is
evidently intended to all prior laws on the matter.
- In case of doubt, the doubt will be resolved against implied amendment or repeal and in
favor of harmonization of all laws on the subject.
VII- IN INTERPRETING REENACTED STATUTES, THE COURT WILL FOLLOW THE
CONSTRUCTION WHICH SUCH STATUTE RECEIVED WHEN PREVIOUSLY IN FORCE
-In reenacting the provisions of a previous statute, it is presumed that the legislature has the
intention of adopting the construction and the language of the previous act.
IN THE CASE OF ADOPTED STATUTE, THE INTERPRETATION OF THE COURTS OF
THE STATE FROM WHICH IT IS ADOPTED SHOULD BE CONSIDERED

- Adopted statutes are those which are patterned after, or copied from the statute of
another country. For purposes of construing an adopted statute, our courts will
necessarily be guided by the interpretation and construction of the courts of the country
from which such statute is taken.
IN CASE OF CONFLICT BETWEEN A COMMON LAW PRINCIPLE AND A STATUTORY
PROVISION, THE LATTER PREVAILS

- equity applies only in the absence of and never against statutory law or judicial rules of
procedure.
IMPLIED REPEALS ARE NOT LEGALLY PRESUMED IN THE ABSENCE OF A CLEAR AND
UNMISTAKABLE SHOWING OF SUCH INTENTIONS
RULES OF CONSTRUCTION OF SPECIFIC STATUTES SPECIFIC STATUTES
There are several kinds of statutes and each statute has its own rules of construction
. RULES OF CONSTRUCTION OF THE FOLLOWING STATUTES
I. AS TO NATURE
1. Penal statutes 2. Remedial statutes 3. Substantive statutes 4. Labor statutes 5. Tax statutes
II.
AS TO APPLICATION
1. Mandatory 2. Directory
III. AS TO PERFORMANCE
1. Permanent 2. Temporary
IV. AS TOSCOPE
1. General 2. Special 3. Local
OTHER CLASSIFICATIONS
1. A statute could either be prospective or retroactive 2. A statute could either be a repealing or
amendatory act 3. A statute could either be a reference statute or a declaratory statute
I PENAL STATUTES Those, which impose punishment for an offense, committed against the
State. Statutes, which command or prohibit certain acts and establish penalties for their
violation, are considered as penal statutes.

- Penal statutes are interpreted against the State and liberally in favor of the accused
- This rule should not, however, be unreasonably applied as to defeat the true intent and
meaning of the enactment found in the language actually used
- The language of a penal statute cannot be enlarged beyond the ordinary meaning of its
terms. Only those persons, offenses and penalties, clearly included, beyond any
reasonable doubt, will be considered within the operation of the statute
II. REMEDIAL STATUTES

- Those designed to correct an existing law, redress an existing grievance, or introduce

regulations conducive to the public good.
- should be liberally construed because they were enacted by the legislature precisely to
improve the law and so that they will be in harmony with new ideas and conceptions of
justice and proper conduct of menshould be liberally construed because they were
enacted by the legislature precisely to improve the law and so that they will be in
harmony with new ideas and conceptions of justice and proper conduct of men
III. SUBSTANTIVE STATUTES
-These are laws, which establish rights and duties.
- What the law grants, the court cannot deny. (Gonzales v. Gonzales, 58 Phil. 67) Therefore, the
first duty of the judge is to apply the law, whether it is just or unjust, provided that the law is
clear and there is no doubt. In case of doubt, the judge should presume that the lawmaking
body intended right and justice to prevail.
- Substantive laws create rights and duties. When these rights and duties are therefore stated in
clear and categorical language, there is no more room for construction or interpretation. There is
only room for application. A plain and unambiguous statute speaks for itself, and any attempt to
make it clearer is vain labor and tends only to obscurity.
1V. LABOR STATUTES
-Those laws that govern the rights and obligations of employers and employees, providing as
well for the rules by which such rights and obligations may be enforced
-Article IV of the New Labor Code answers this question: It says: "All doubts in the
implementation and interpretation of the provisions of this code, including its implementing rules
and regulations, shall be resolved in favor of Labor."
V. TAX STATUTES
- Those, which impose rules and regulations, related to taxation or to creation of particular
sources of revenue such as taxes, fees, and charges that are needed for the support of
government and for all public needs. In case of doubt, statutes levying taxes and duties are to
be construed most strongly against the government and in favor of the subjects or citizens,
because burdens are not to be imposed, nor presumed to be imposed beyond what statutes
expressly and clearly import
They are construed strictly against the taxing power and liberally in favor of the taxpayer
VI. MANDATORY STATUTES
- Those which contain words of command or of prohibition, and non-compliance with the same
renders the proceedings to which it relates illegal and void.
VII. DIRECTORY STATUTES
-Those which are permissible or discretionary in nature and merely outline the act to be done in
such a way that no injury can result from ignoring it or that its purpose can be accomplished in a
manner other than that prescribed and substantially the same result obtained. In determining
whether a statute is mandatory or directory, intention of the legislature must be ascertained. The
determination of this intention must not depend on the statute itself
TESTS:
1. TERMINOLOGY
- The words or phrases regarded as making a provision mandatory include "shall" and "must,
"while the word "may" and the phrase "it is lawful" are usually regarded as permissive or
directory.
2. MATERIALITY OF THE PROVISIONS - Statutory provisions which relate to matters of
substance or which affect substantial rights, and are the very essence of the thing required to be
done, are regarded as mandatory. Provisions which are not material or which do not affect any
substantial right, and do not relate to the essence of the thing to be done, so that compliance is
a matter of convenience rather than substance, are considered to be directory.
3. CONSEQUENCES —A statutory provision is mandatory where a failure of performance will
result to the injury or prejudice to the substantial rights of interested persons. If such failure or
performance will not result to the injury or prejudice of the substantial rights of interested
persons, then the provisions is generally regarded merely as directory.
4. PENALTY - It is a general rule of construction that where a legislative provision is
accompanied by a penalty for a failure to observe it, the provision is mandatory. Otherwise, it is
directory.
VIII. PERMANENT STATUTE It is a statute whose operation is not limited to a particular period
of time but which continues in force until it is duly altered or repealed. Example: New Labor
Code IX.
TEMPORARY STATUTE It is a statute whose life or duration is fixed for a specified period of
time at the moment of its enactment, and continues in force, unless sooner repealed, until the
expiration of the time fixed for its duration. Example: PD No. 851 granting 13th Month Pay
GENERAL STATUTE It is a statute which relates to persons, entities, or things as a class or
operates equally or alike upon all of a class, omitting no persons, entity, or thing belonging to a
class. Example: The Family Code M.
 SPECIAL STATUTE It is a statute, which relates to particular persons, entities or things of a
class. Example: Child and Youth Welfare Law
XII. LOCAL STATUTE It is a statute whose operation is confined within territorial limits other
than that of the whole state, or applies to any political subdivision or subdivisions of the state
less than the whole, or to property and persons of a limited portion of the state, or is directed to
a specific locality or spot, as distinguished from a law which operates throughout the state.
Example: Law granting autonomy in Southern Philippines
XIII. OTHER STATUTES
1. STATUTES IN DEROGATION OF RIGHTS - Price control laws are in derogation of common
or general rights. They are generally strictly construed and rigidly confined to cases clearly
within their scope of purpose.
2. STATUTES GRANTING PRIVILEGES - Those who invoke a special privilege granted by a
statute must comply strictly with its provisions. In the case therefore of a legislative franchise
granted to a firm to operate electric light and power, on condition that it should start operation
within a specified period, the failure of said firm to start operation within the specified period is a
ground for forfeiture of the franchise.
3. NATURALIZATION LAWS - These are strictly construed against the applicant because the
right of an alien to become a citizen by naturalization is merely a statutory right. The desire of an
applicant to become a naturalized citizen will still require the filing of his formal petition and he
has still to prove by satisfactory evidence that he has all the qualifications and none of the
disqualifications specified by law. In case of doubt, the doubt is resolved against the applicant
(Cu v. Republic, 115 Phil. 600).
4. STATUTES IMPOSING TAXES AND CUSTOM DUTIES - Generally they are construed
strictly against the taxing power and liberally in favor of the taxpayer. The reason for this is
because tax laws impose burdens on the public. The scope of tax laws cannot be enlarged as to
include matters not specifically pointed out. In case of doubt, they are construed most strongly
against the government (
5. STATUTE AUTHORIZING SUITS AGAINST THE GOVERNMENT - A statute whereby the
state gives its consent to be sued is strictly construed, and the waiver of immunity from suit,
being in derogation of sovereignty, will not be lightly inferred. To justify a suit against the state or
any of its agencies, the statute conferring the right to maintain the action must be plain and
positive, and its meaning should not be left to doubt .Article XVI, Section 3 of the 1987
Constitution declares that the State may not be sued without its consent. When this consent
therefore is given, the State can be sued but this does not necessarily mean that it concedes to
liability. This only means that the one bringing the suit is merely given the opportunity to prove
that the State is liable. The consent of the State to be sued may be given expressly or impliedly.
The first may be given through a general or special law. The second is given when the state
itself commences litigation or when it enters into a contract. Here, the state devolves into the
level of an ordinary citizen.
6 STATUTES PRESCRIBING LIMITATIONS ON THE TAXING POWER OF LOCAL
GOVERNMENT UNITS - They are strictly construed against the national government and
liberally in favor of the local government units. Any doubt as to the existence of the taxing power
will be resolved in favor of the local government The reason for this is that local government
units are now granted the power to create its own sources of revenue. Under the 1973
Constitution, the local government units have no inherent power of taxation
7 STATUTE IMPOSING PENALTIES FOR NON-PAYMENT OF TAX - They are liberally
construed in favor of the government and strictly observed and interpreted against the taxpayer
The reason is obvious, this facilitates the collection of taxes and penalties and tax evasions will
be avoided
8 ELECTION LAWS - They should be construed liberally to give effect to the expressed will of
the electorate Technicalities should not be allowed to prevail against the true will of the people
9. ADOPTION STATUTES - They are liberally construed in favor of the child to be adopted in
order to promote the noble objectives of the law. Adoption is not merely an act to establish a
relationship of paternity and filiation, but also as an act which endows a child with a legitimate
status. They also supply solace to those who have no children or to those who have lost them,
so that the void, which exists in a childless home, may be filled
10.A AMNESTY PROCLAMATIONS- They should be construed liberally in favor of those who
are given amnesty. The reason for this is to encourage those who have not yet applied for
amnesty to return to the fold of the law and have normal lives once again.
11. VETERAN AND PENSION LAWS - They should be liberally construed and administered in
favor of the persons intended to be benefited by such law in order to achieve the humanitarian
purposes of the law. 12. GENERAL WELFARE LEGISLATIONS - They are construed liberally in
favor of those intended to be benefited. This construction is more in consonance with the
constitutional mandate to promote social justice. Examples: Labor Code of the Philippines,
Social Security Law, and Agrarian Reform Law
13. PROBATION LAW - It should be liberally construed to achieve its objective, which is to give
another chance to first offenders to go back to normal life.
14. LAWS ON ATTACHMENT - They are liberally construed in order to assist the parties in
obtaining speedy justice.
15. RULES OF COURT - Section 6, Rule 1 of the Revised Rules of Court provides as follows:
"Section 6. These rules shall be liberally construed in order to promote their objective and to
assist the parties in obtaining just, speedy and inexpensive determination of every action and
proceeding."
16. STATUTES PRESCRIBING QUALIFICATIONS FOR AN OFFICE - Statutes prescribing the
qualifications of persons to a public office is, as a rule, regarded as mandatory. This means that
a person, who is not eligible or qualified at the time that he assumed office, may be ousted from
office at anytime upon discovery that he is not indeed qualified and eligible
. 17. ELECTION LAWS ON QUALIFICATION AND DISQUALIFICATION - These are
considered mandatory even after the elections. Hence, a candidate who filed his certificate of
candidacy beyond the period required by law is disqualified to run for office, as his certificate is
void. This is true even if the disqualified candidate wins the election. He still remains unqualified
for his election and does not validate his certificate of candidacy
XIV. OTHER CLASSIFICATIONS
I. A statute could either be prospective or retroactive
PROSPECTIVE STATUTE - It is one which operates upon or regulates acts or transactions
taking place after it takes effect. As a rule, laws operate prospectively, not retroactively, except
in the following cases: (a) If the law itself provides that it will be retroactive (Article 4, New Civil
Code); (b) If the law is remedial in nature; (c) If the law is penal in nature provided it is favorable
to the accused or the convict, and that the accused or convict is not a habitual delinquent
(Article 22, Revised Penal Code); (d) If the law is curative; and (e) If the law is of an emergency
nature and authorized by the police power of the government. Article 4 of the New Civil Code
provides as follows: "Article 4. Laws shall have no retroactive effect, unless the contrary is
provided." In general, laws are prospective, not retroactive, and no court will hold a statute to be
retroactive when the legislature has not said so. In other words, statutes are to be construed as
having only prospective operation, unless the legislature intends that they will have retroactive
effect. This could either be made expressly in the law itself or it could be implied from the
language used. In case of doubt, the doubt will be resolved against the retroactive operation of
laws
RETROACTIVE STATUTE - It is one which creates a new obligation, one which takes away or
impairs vested rights acquired under existing laws, or creates a new obligation and imposes a
new duty, or attaches a new disability in respect of transactions or considerations already
passed.As mentioned earlier, there are times when laws are precisely made retroactive. When
the law itself provides that they shall apply retroactively, or when the intention to make the law
retroactive is implied from the words used, the problem that may arise is whether the said law is
violative or not of the constitutional provisions on impairment of obligation and contract, ex post
facto law, and bill of attainder, thus: "Section 10. No law impairing the obligation of contracts
shall be passed." (Article III, 1987 Constitution) "Section 22. No ex post facto law or bill of
attainder shall be enacted." (Article III, 1987 Constitution) A good example of a provision, which
expressly provides for the retroactive effect of the law, is Article 256 of the Family Code to wit:
"Article 256. This Code shall have retroactive effect insofar as it does not prejudice or impair
vested or acquired rights in accordance with the Civil Code or other laws." The retroactive effect
of the Family Code, however, is qualified by the proviso, thus: "x x x insofar as it does not
prejudice or impair vested or acquired rights in accordance with the Civil Code or other laws"
should be respected.
II. A statute could either be a repealing act or an amendatory act.
REPEALING ACT - It is one which revokes or terminates another statute, either by express
language or by implication. (Crawford, Statutory Constitution, p. 110) 174 . REPEAL Laws are
repealed only by subsequent ones (Article 7, New Civil Code) and laws are repealed either
expressly or impliedly. However, implied repeals are not looked upon with favor. (U.S. v.
Palacio, 33 Phil. 208) Hence, if both statutes can stand together, there is no repeal. (Lechoco v.
Apostol, 44 Phil. 138) The Civil Code repeals the Old Civil Code of 1889. The Family Code has
expressly repealed Title III on marriage; Title IV on legal separation; Title V on rights and
obligations between husband and wife; title VI on property relations between husband and wife;
Title VII on the family; Title VIII on paternity and filiation; Title IX on support; Title XI on parental
authority, and Title XV on emancipation and age of majority. Article 254 of the Family Code
provides as follows: "Article 254. Titles III, IV, V, VI, VII, VIII, IX, X and XV of Book 1 Republic
Act No. 386, otherwise known as the Civil Code of the Philippines, as amended, and Articles 17,
18, 19, 27, 28, 29, 30, 31, 39, 40, 41 and 42 of Presidential Decree No. 603, otherwise known
as the Child and Youth Welfare Code, as amended, and all laws, decrees, executive orders,
proclamations, rules and regulations, or parts thereof, inconsistent herewith are hereby
repealed." This article specifies the provisions of the Civil Code and the Child and Youth
Welfare Code that were expressly repealed by the Family Code. The closing sentence in Article
254 which states "x x x all laws, decrees, executive orders, proclamations, rules and
regulations, or parts thereof, inconsistent herewith are hereby repealed," indicates that the
repeal referred to is merely an implied repeal.
THE REPEAL OF A STATUTE IS EITHER TOTAL OR PARTIAL A statute, which is totally
repealed, is rendered revoked completely. When the repeal, however, is partial, the portion or
portions not affected by the repeal continue to exist. Repeal is a question of intent. Express
repeal of a statute or any of its provisions is accomplished by a direct and express provision or
declaration in a subsequent statute so there will be no doubt as to what statute is intended. In
this case, the courts should respect the specific intent of the legislature to repeal what it has so
specified. Article 254 of the Family Code specifically enumerates the provisions of the Civil
Code and the Child and Youth Welfare Code that were repealed by the Family Code Repeals by
implication can be done in two ways (1) By covering the whole subject matter so that it is
intended as a substitute for the earlier statute, and (2) By containing provisions which are
inconsistent and irreconcilable with the earlier statute. The courts are slow to hold that a statute
has repealed another by implication If the courts cannot avoid doing so through the use of a fair
and reasonable construction, they will not make adjudication that a statute has repealed another
by implication. This is in accordance with the established principle that repeals and
amendments by implications are not favored (Quisimbing v Lachica G B No L-14683, May 30,
1961, 2 SCRA 182).
AMENDATORY ACT - It makes an addition to the original laws or it operates to change it An
amendment of a statute is effected through the enactment of an amendatory act modifying or
altering some provisions of the statute. The amendment could either be express or implied.
There is an express amendment when the amendatory act specified the provisions of a statute
that are amended. There is an implied amendment where a part of a.prior statute embracing the
same subject has become inconsistent with the new provisions as amended How should the
amendment be construed? 1. A statute and its amendment should be construed in its entirety.
The amendment becomes part of the original statute as if it had always been contained therein
2. Provisions of the original act which are not affected by the amendment shall remain in force;
3. The amendment made indicates that the legislature intended a change in the law or in its
meaning. The court therefore give effect to such intent; 4. As a rule, the amendatory act
operates prospectively unless otherwise provided or if it could be implied from the language
used that the legislature intends to give it a retroactive effect. Even in the latter case, however,
the amendment cannot be construed retroactively if doing so will impair vested rights or the
obligation of contracts (People v. Buttler, 120 SCRA 281).
III. A Statute could either be a reference statute, a supplemental statute, a reenacted statute or
an adopted statute.
REFERENCE STATUTE - It is a statute, which refers to other statutes and makes them
applicable to the subject of legislation. A reference statute should be construed as to harmonize
with, and, give effect to, the adopted statute. This statute is often used to avoid unnecessary
repetitions. By simply making reference to a particular provision in an existing law and without
the need of introducing another law, the rule, provision or term/s intended to be applied is stated
in the reference statute. Hence, the provision which states that the terms legal or regular
Holiday and Special Holiday, as used in Article 94 of the Labor Code shall now be referred to as
a regular Holiday and Special day, respectively, indicates that this is a reference statute.
SUPPLEMENTAL STATUTES - They are intended to supply deficiencies in an existing statutes
and to add to, complete, or extend the statute without changing or modifying its original text.
The original statute and the supplemental act should be construed together in its entirety.
REENACTED STATUTES - They reenact provisions of an earlier statute. The provisions in the
earlier statute are reproduced in the same words or substantially the same words. The courts
will therefore follow the construction, which the adopted statute previously received.
ADOPTED STATUTES - They are statutes patterned after, or copied from a statute of a foreign
country. The construction given to them by the courts of the country from which they were taken
will be considered by the courts. Such construction, however, will not be conclusive to our
courts. Our laws on voluntary and involuntary insolvency is in great part a copy of the
Insolvency Act of California, enacted in 1895, which, in turn, was based upon the United States
Bankruptcy Act of 1867 though it contains a few provisions from the American Bankruptcy Law
of 1638 (Sun Life Assurance Co. u. Ingersoll, 42 Phil. 81).