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158761 | December 4, 2007 Issue: Validity of Electric Cooperative Election Code. Ruling: The ECEC is invalid. The ECEC applies to all electric cooperatives in the country. It is not a mere internal memorandum, interpretative regulation, or instruction to subordinates. No proof was presented to show that it was published in OG or other newspaper of general circulation. Article 2 of the New Civil Code provides that laws shall take effect after fifteen (15) days following the completion of their publication in the Official Gazette or in a newspaper of general circulation in the Philippines, unless it is otherwise provided. Executive Order No. 292, otherwise known as the Administrative Code of 1987, reinforced the requirement of publication and outlined the procedure, as follows: Sec. 3.Filing.(1) Every Agency shall file with the University of the PhilippinesLawCenterthree (3) Certified copies of every rule adopted by it.Rules in force on the date of effectivity of this Code which are not filed within three (3) months from that date shall not thereafter be the basis of any sanction against any party or persons. (2)The Records Officer of the agency, or his equivalent functionary, shall carry out the requirements of this section under pain of disciplinary action. (3)A permanent register of all rules shall be kept by the issuing agency and shall be open to public inspection. Sec. 4.Effectivity In addition to other rulemaking requirements provided by law not inconsistent with this Book, each rule shall become effective fifteen (15) days from the date of filing as above provided unless a different date is fixed by law, or specified in this rule. Sec. 18.When Laws Take Effect Laws shall take effect after Fifteen (15) days following the completion of their publication in the Official Gazette or in a newspaper of general circulation, unless it is otherwise provided.

NATIONAL AMNESTY COMMISSION vs COA G. R. No. 156982 : September 8, 2004

Facts: On October 15, 1997, NAC resident auditor Eulalia disallowed on audit the payment of honoraria to these representatives amounting to P255,750 for the period December 12, 1994 to June 27, 1997, pursuant to COA Memorandum No. 97-038. On September 1, 1998, the NGAO upheld the auditors order and notices of disallowance were subsequently issued Issue: COA Memo No. 97-038 was not published, valid? Ruling: Contrary to petitioners claim, COA Memorandum No.97-038 does not need, for validity and effectivity, the publication required by Article 2 of the Civil Code: Art. 2.Laws shall take effect after fifteen days following the completion of their publication in the Official Gazette, unless it is otherwise provided. This Code shall take effect one year after such publication. We clarified this publication requirement in Taada vs. Tuvera:10 [A]ll statutes, including those of local application and private laws, shall be published as a condition for their effectivity, which shall begin fifteen days after publication unless a different effectivity date is fixed by the legislature. Covered by this rule are presidential decrees and executive orders promulgated by the President in the exercise of legislative powers whenever the same are validly delegated by the legislature or, at present, directly conferred by the Constitution. Administrative rules and regulations must also be published if their purpose is to enforce or implement existing law pursuant to a valid delegation. Interpretative regulations and those merely internal in nature, that is, regulating only the personnel of the administrative agency and not the public, need not be published.Neither is publication required of the so-called letters of instructions issued by administrative superiors concerning the rules or guidelines to be followed by their subordinates in the performance of their duties. (Emphasis supplied.) COA Memorandum No. 97-038 is merely an internal and interpretative regulation or letter of instruction which does not need publication to be effective and valid. It is not an implementing rule or regulation of a statute but a directive issued by the COA to its auditors to enforce the selfexecuting prohibition imposed by Section 13, Article VII of the Constitution on the President and his official family, their deputies and assistants, or their representatives from holding multiple offices and receiving double compensation.