Kinds of Statutes comprehensive application thereof may be

accorded without being inconsistent with its

As to Nature:
language or doing violence to any of its terms
1. Penal Statute
Strict or Liberal?
2. Remedial Statute
3. Substantive Statute  Depends upon the nature of the statute,
4. Labor Statute the purpose to be subserved and the
5. Tax Statute mischief to be remedied
 Will be given to a statute that will best
As to Application:
accomplish the end desired and effectuate
1. Mandatory legislative intent
2. Directory
Penal Statutes
As to Performance:
 Impose punishment for an offense committed
1. Permanent against the state
2. Temporary  Command or prohibit certain acts and establish
penalties for their violation
As to Scope:
How interpreted?
1. General
2. Special  Against the state and liberally in favor of the
3. Local accused (Pp. v Purisima)
o This rule should not be unreasonably
Others:
appied as to defeat the true intent and
1. Prospective or retroactive meaning of the enactment found in the
2. Repealing or amendatory language used
3. Reference or declaratory o Language cannot be enlarged beyond
the ordinary meaning of its terms. Only
I. Strict vs Liberal Construction those persons, offenses, and penalties
Strict clearly included, beyond any reasonable
doubt, will be considered within the
 According to the letter of the Statute, which operation of the statute
recognizes nothing that is not expressed
 It takes the language used in its exact meaning, Remedial Statutes
and admits no equitable consideration.  Designed to correct an existing law, redress and
 The scope of the statute shall not be extended existing grievance, or introduce regulations
or enlarged by implication, intendment or conducive to the public good
equitable consideration beyond the literal
meaning of its terms How interpreted?

Liberal  Liberally construed because they were enacted

 Such equitable construction as will enlarge the
letter of a statute to accomplish its intended
purpose, carry out its intent, or promote justice.
 Expands the meaning of a statute to meet cases
which are clearly within the spirit or reason
thereof or within the evil which the statute was
designed to remedy
 Or which gives the statute its generally
accepted meaning to the end that the most
by the legislature precisely to improve the law
so that they will be in harmony with new ideas
and conceptions of justice and proper conduct
of men
o E.g. Rules of Court—should 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 (Sec 6. Rule 1)
o Other remedial laws: statutes
prescribing prescriptions of crime,
curative statutes, redemption laws
Substantive Statutes
 Establishes right and duties
How interpreted?
 What the law grants, the courts cannot deny.
 The first duty of the judge is to apply the law,
whether, t is just or unjust, provided the law is
clear and there is no doubt
 In case of doubt, Article 10 of NCC
Labor Statutes
 Govern the rights and obligations of employers
and employees, providing as well for the rules
by which such rights and obligations may be
enforced
 HOWEVER, tax exemptions are construed
strictly against taxpayers and in favor of the
taxing power. Exemptions cannot be claimed
unless expressly provided.
Other statutes strictly construed
Statutes in derogation of rights
 E.g. Price control laws- strictly construed and
rigidly confined to cases clearly within the scope
and purpose
Statutes granting privileges
 E.g. Legislative franchise- strictly against the
person invoking the privilege
Naturalization laws
 Strictly construed against the applicant because
the right of an alien to become a citizen by
naturalization is mere statutory right
Statutes imposing taxes and custom duties

How interpreted?  Strictly against the taxing power and liberally in

favor of the tax payer
 Shall be decided in favor of labor
Statutes authorizing suits against the government
Tax statutes
 Strictly construed, and the waiver of immunity
 Impose rules and regulations, related to
from suit, being a derogation of sovereignty,
taxation or to creation of particular sources of
will not be lightly inferred
revenue such as taxes, fees, and charges that
are needed for the support of government and Statutes prescribing the limitation on the taxing power
for all public need of LGUs

How interpreted?  Strictly construed against the national

government and liberally in favor of the local
 Strictly against the taxing power and liberally in
government units
favor of the employee
Statutes granting tax exemptions
Rules of Construction of Tax Laws
 Strictly against the taxpayer and liberally in
 The real purpose of the legislature, if that
favor of taxing authority
purpose is discernable from its statute, will
o E.g. Statutory grounds for removal of
prevail over the literal import of the words
officials; Statutes prescribing formalities
 The spirit, rather that the letter of an ordinance,
of wills
determines the construction thereof, and the
court looks less into its word and more to the Statutes concerning the sovereign
context, subject matter, consequence and effect
 Statutes impose on the public treasury or which
 The history of the statute should be considered
diminish rights and interests
as an aid in the ascertainment of the intention
of the legislature Exceptions and provisos
  strictly but reasonably construed
Other Statutes liberally construed
General social legislation
 statutes enacted to implement the social justice
and the protection of labor provisions in the
constitution or general welfare legislations
o labor laws, tenancy laws, land reform
laws, social security laws
General Welfare Clause
 Liberally construed in order to assist the partied
in obtaining speedy justice
Probation law
 Liberally construed to achieve its objective,
which is to give another chance to first
offenders to go back to normal life
Others
 Warehouse receipts, granting powers to agency
created by the constitution

 liberally in favor of the local government units

Grant of power to the LGUs II. Mandatory vs Directory Statutes

 e.g taxing power, liberally in favor of the LGU Mandatory
and strictly against national government
 A statute which commands either positively
Statutes imposing penalties for non-payment of tax that something to be done, or performed in a
particular way, or negatively that something be
 liberally construed in favor of the government
not done, leaving the person concerned no
and strictly observed and interpreted against
choice on the matter to obey
the taxpayer
 Contain words of command or prohibition, and
Election Laws non-compliance with the same renders the
proceedings to which it relates as illegal and
 construed liberally to give effect to the void
expressed will of the electorate technicalities
should not be allowed to prevail against the will
of the people

Adoption of statutes

 liberally construed in favor of the child to be

adopted in order to promote the noble
objectives of the law

Statutes prescribing prescriptive period to collect taxes

 remedial measures and interpreted liberally

conducive to bring about the purpose of
affording protection to tax payers

Amnesty proclamations

 Construed liberally in favor of those who are

given amnesty

Amnesty and Pension laws

 Liberally construed and administered in favor of

the persons intended to benefit

Laws of attachment