Federacion Espanyol v Quisumbing January 26, 1988 Facts: Education secretary issued an order abolishing Spanish subject as part

of the curriculum and imposing the Arabic subject as an optional basis. The Federacion questioned the order as arbitrary and violative of due process. Held: The issuance of the DECS order phasing out Spanish subject and in lieu thereof, inclusion of Arabic is a valid exercise of quasi-legislative power, so there can be no violation of due process here. Notice and hearing is not necessary. Furthermore, it does not violate due process because it was made applicable to all similarly situated. Sanz v Abad Santos Facts: The board examiners for nursing issued an order requiring periodic inspection on nursing schools and prohibits graduates to take board examination if they failed to comply with the requirements. Issue: WON the order was valid Held: Yes. It is an exercise of quasi-legislative power, thus prior hearing is not required. The Phil Nursing Act empowers the board or examiners to promulgate rules and regulations as may be necessary to carry out the provisions of this act. It is empowered to inspect nursing colleges and schools and vests it with authority to issue, suspend, , revoke or reissue certificates of registration for the practice of nursing. BRITISH AMERICAN TOBACCO, vs. JOSE ISIDRO N. CAMACHO Facts: To implement RA 8240, the Bureau of Internal Revenue (BIR) issued Revenue Regulations No. 1-97, 2 which classified the existing brands of cigarettes as those duly registered or active brands prior to January 1, 1997. New brands or those registered after January 1, 1997, shall be initially assessed at their suggested retail price until such time that the appropriate survey to determine their current net retail price is conducted. In June 2001 British American Tobacco introduced into the market Lucky Strike Filter, Lucky Strike Lights and Lucky Strike Menthol Lights cigarettes, with a suggested retail price of P9.90 per pack. Pursuant to Sec. 145 (c) quoted above, the Lucky Strike brands were initially assessed the excise tax at P8.96 per pack. On February 17, 2003, Revenue Regulations No. 9-2003, amended Revenue Regulations No. 1-97 by providing, among others, a periodic review every two years or earlier of the current net retail price of new brands and variants thereof for the purpose of establishing and updating their tax classification. Issue: W/N BIR can reclassify new cigarette brands every two years Held: NO. Revenue issuance empowering the BIR to reclassify cigarette brands is void. The authority to reclassify cigarette brands does not belong to the BIR Commissioner. This authority is vested with the Legislature.