House where it originated, which shall enter the objections at large in its Journal and proceed to reconsider it. If,
after such reconsideration, two-thirds of all the Members of such House shall agree to pass the bill, it shall be
sent, together with the objections,to the other House by which it shall likewise be reconsidered, and if approved
by two-thirds of all the Members of that House, it shall become a law. In all such cases, the votes of each House
shall be determined by yeas or nays, and the names of the Members voting for or against shall be entered in its
Journal. The President shall communicate his veto of any bill to the House where it originated within thirty days
after the date of receipt thereof, otherwise, it shall become a law as if he had signed it.
(2) The President shall have the power to veto any particular item or items in an appropriation, revenue, or tariff
bill, but the veto shall not affect the item or items to which he does not object.
Section 28. (1) The rule of taxation shall be uniform and equitable. The Congress shall evolve a progressive
system of taxation.
(2) The Congress may, by law, authorize the President to fix within specified limits, and subject to such
limitations and restrictions as it may impose, tariff rates, import and export quotas, tonnage and wharfage dues,
and other duties or imposts within the framework of the national development program of the Government.
(3) Charitable institutions, churches and parsonages or convents appurtenant thereto, mosques, non- profit
cemeteries, and all lands, buildings, and improvements, actually, directly, and exclusively used for religious,
charitable, or educational purposes shall be exempt from taxation.
(4) No law granting any tax exemption shall be passed without the concurrence of a majority of all the Members
of the Congress.
Section 29. (1) No money shall be paid out of the Treasury except in pursuance of an appropriation made by
law.
(2) No public money or property shall be appropriated, applied,paid, or employed, directly or indirectly, for the
use, benefit, or support of any sect, church,denomination, sectarian institution, or system of religion, or of any
priest, preacher, minister, other religious teacher, or dignitary as such, except when such priest, preacher,
minister, or dignitary is assigned to the armed forces, or to any penal institution, or government orphanage or
leprosarium.
(3) All money collected on any tax levied for a special purpose shall be treated as a special fund and paid out for
such purpose only. If the purpose for which a special fund was created has been fulfilled or abandoned, the
balance, if any, shall be transferred to the general funds of the Government.
Section 30. No law shall be passed increasing the appellate jurisdiction of the Supreme Court as provided in
this Constitution without its advice and concurrence.
Section 31. No law granting a title of royalty or nobility shall be enacted.
Section 32. The Congress shall, as early as possible, provide for a system of initiative and referendum, and the
exceptions therefrom, whereby the people can directly propose and enact laws or approve or reject any act or
law or part thereof passed by the Congress or local legislative body after the registration of a petition therefor
signed by at least ten per centum of the total number of registered voters, of which every legislative district must
be represented by at least three per centum of the registered voters thereof.

ARTICLE VII
Executive Department
Section 1. The executive power shall be vested in the President of the Philippines.
Section 2. No person may be elected President unless he is a natural-born citizen of the Philippines, a
registered voter, able to read and write, at least forty years of age on the day of the election, and a resident of
the Philippines for at least ten years immediately preceding such election.
Section 3. There shall be a Vice-President who shall have the same qualifications and term of office and be
elected with and in the same manner as the President. He may be removed from office in the same manner as
the President.
The Vice-President may be appointed as a Member of the Cabinet. Such appointment requires no confirmation.
Section 4. The President and the Vice-President shall be elected by direct vote of the people for a term of six
years which shall begin at noon on the thirtieth day of June next following the day of the election and shall end at
noon of the same date six years thereafter. The President shall not be eligible for any reelection. No person who
has succeeded as President and has served as such for more than four years shall be qualified for election to
the same office at any time.
No Vice-President shall serve for more than two successive terms. Voluntary renunciation of the office for any
length of time shall not be considered as an interruption in the continuity of the service for the full term for which
he was elected.
Unless otherwise provided by law, the regular election for President and Vice-President shall be held on the
second Monday of May.
The returns of every election for President and Vice-President, duly certified by the board of canvassers of each
province or city, shall be transmitted to the Congress, directed to the President of the Senate. Upon receipt of
the certificates of canvass, the President of the Senate shall, not later than thirty days after the day of the
election, open all the certificates in the presence of the Senate and the House of Representatives in joint public
session, and the Congress, upon determination of the authenticity and due execution thereof in the manner
provided by law, canvass the votes.
The person having the highest number of votes shall be proclaimed elected, but in case two or more shall have
an equal and highest number of votes, one of them shall forthwith be chosen by the vote of a majority of all the
Members of both Houses of the Congress, voting separately.
The Congress shall promulgate its rules for the canvassing of the certificates.
The Supreme Court, sitting en banc, shall be the sole judge of all contests relating to the election, returns, and
qualifications of the President or Vice-President, and may promulgate its rules for the purpose.
Section 5. Before they enter on the execution of their office, the President, the Vice-President, or the Acting
President shall take the following oath or affirmation:
“I do solemnly swear (or affirm) that I will faithfully and conscientiously fulfill my duties as President (or Vice-
President or Acting President) of the Philippines, preserve and defend its Constitution, execute its laws, do
justice to every man, and consecrate myself to the service of the Nation. So help me God.” (In case of
affirmation, last sentence will be omitted.)
Section 6. The President shall have an official residence. The salaries of the President and Vice-President shall
be determined by law and shall not be decreased during their tenure. No increase in said compensation shall
take effect until after the expiration of the term of the incumbent during which such increase was approved. They
shall not receive during their tenure any other emolument from the Government or any other source.
Section 7. The President-elect and the Vice-President-elect shall assume office at the beginning of their terms.
If the President-elect fails to qualify, the Vice-President-elect shall act as President until the President-elect shall
have qualified.
If a President shall not have been chosen, the Vice-President-elect shall act as President until a President shall
have been chosen and qualified.
If at the beginning of the term of the President, the President-elect shall have died or shall have become
permanently disabled, the Vice-President-elect shall become President.
Where no President and Vice-President shall have been chosen or shall have qualified, or where both shall have
died or become permanently disabled, the President of the Senate or, in case of his inability, the Speaker of the
House of Representatives shall act as President until a President or a Vice-President shall have been chosen
and qualified.
The Congress shall, by law, provide for the manner in which one who is to act as President shall be selected
until a President or a Vice-President shall have qualified, in case of death, permanent disability, or inability of the
officials mentioned in the next preceding paragraph.
Section 8. In case of death, permanent disability, removal from office, or resignation of the President, the Vice-
President shall become the President to serve the unexpired term. In case of death, permanent disability,
removal from office, or resignation of both the President and Vice-President, the President of the Senate or, in
case of his inability, the Speaker of the House of Representatives, shall then act as President until the President