Matrix:

Law vs. Rules (Treatment of Cases fill-in matrix)

Case
Where
Law
Manuel v. General p. 103 Cumulative vacation and sick
Auditing Office
leaves
Olsen v. Aldanese
p. 104 Promulgate
rules
on
classification, marking and
packing of tobacco to secure
good quality
Young v. Rafferty
p. 105 Authorizes
Collector
of
Internal Revenue to specify
manner which proper books
of accounts shall be kept
Phil. Lawyers Assoc. v. p. 110 Practice of law provided pass
Agrava
bar
Lupangco v. CA

p. 117

People v. Maceren

p. 122

Rule
Not cumulative

Ruling
Rule cannot supplement law

Tobacco of good quality Rule went beyond scope of

exclusively comes from 3 enabling law
provinces
Confined to two languages

Keeping of books in particular

language not required by law
Any language allowed by law

Director of Patents required Exams not required by law

practitioners to pass its Practice of law covers
exams
appearance before Patent
Office
Constitution: right to liberty; Professional
Regulation Violates Constitution
academic freedom
Commission
prohibits Unreasonable despite good aim
examinees from attending
review classes, receiving
hand-outs and tips
Law lists offenses + other Secretary added electro- Electro-fishing not penalized
violations
fishing
Not covered under other
violations because penalty for
obnoxious substances under
category 1 is not the same as
for other violations

Case
CIR
v.
Fortune
Tobacco

CIR
v.
Tobacco

Fortune

Where
2011

2008

CIR v. San Miguel

2011

NPC v. Pinatubo

2010

Secretary of Finance
v. La Suerte

2009

Law

Rule
Revenue Regulations which
provided that the tax due on
cigars and cigarettes starting
on January 1, 2000 shall not
be lower than the tax due on
October 1, 1966
Increase would be based on
the excise tax actually paid
prior to January 1, 2000, and
shall not be lower than the
excise tax actually paid prior
to January 1, 2000
Rates should not be lower
than the rates prior to
January 1, 2000

NIRC mandated a new rate of

excise tax for cigarettes
without regard to whether the
revenue collection may turn
out to be lower than that
collected prior to that date
Excise tax on fermented
liquor rates would apply from
January 1, 1997 to December
31, 1999, but the rates should
be lower than the tax imposed
on October 1, 1996
GPRA mandates eligibility Limited the bidders for the
screening
purchase of scrap aluminum
conductor steel-reinforced to
partnerships or corporations
which directly use aluminum
as raw materials in producing
finished products
Law
not
authorize Updated the classification of
reclassification
cigarettes

Ruling
Not valid

Unauthorized
legislation

administrative

Nothing in the law authorizes

the Secretary of Finance to
provide that the new tax rates
after January 1, 2000 should
not be less than the rate before
January 1, 2000
Consistent with law
Not violate competitiveness
provision of law

Reclassification not authorized

by law

Case
Rimonde v. Comelec

Where
2009

Law
Law
requires
written
permission but not penalize
those who do not get one
Duty to regulate pilotage and
the conduct of pilots in all
Philippine ports; authority to
impose fees for services
rendered by the pilotage
association

Rule
Ruling
Penalized those who did not Violate since law not penalize
secure written permission

Association of Internal
Shipping Lines v. PPA

2008

Hazard Pay of SC

2008

Granted
public
health
workers exposed to high risk
hazard pay

Metrobank
v.
National
Wage
Commission
Pharmaceuticals and
Health Care v. Duque

2007

MCC v. Ssangyong

2007

Set a wage level or a range to

Wage
board
exceeded
which the wage increase shall
authority
be added
Not prohibit advertising of Prohibited advertising
Rule violated law
breastmilk substitutes for
infants and growing children
Electronic Commerce Law Rules included them in Rules went beyond parameters
definition of data message definition
of law
did not include electronic data
interchange, electronic mail,
telegram, telex or telecopy

2007

order directing shipping

companies to withhold the
share of the PPA from the
payment for the pilotage
services and to remit it
directly to the Philippines
Ports Authority
Health workers of the SC be
paid a uniform hazard pay
without regard to the risks to
which they were exposed
Across the board increase to
all employees

power necessarily includes the

authority to issue rules and
regulations on the manner of
collection of the government
share
Rule amended law