In a taxpayer's suit, one is allowed to sue where there is an assertion that public funds are illegally

disbursed or deflected to an illegal purpose, or that there is a wastage of public funds through the
enforcement of an invalid or unconstitutional law. On the other hand, in a citizen's suit, the person
complaining must allege that he has been or is about to be denied some right or privilege to which he is
lawfully entitled or that he is about to be subjected to some burdens or penalties by reason of the statute
or act complained of (GR No. 183591, October 14, 2008).

A taxpayer's suit requires that the act being complained of directly involves the illegal disbursement of
public funds derived from taxation. To be sure, standing as a citizen has been upheld by the Court in case
where a petitioner is able to craft an issue of transcendental importance or when paramount public
interest is involved.

A citizen's suit is a rule whereby any Filipino citizen in representation of others, including minors or
generations yet unborn may file an action to enforce rights or obligations under environmental laws.
Citizen suits are filed under RA 8749. (A.M. No. 09-6-8-SC, Sec. 5).