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Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.
AT A GLANCE:
Section 31 of the Administrative Code, being a specific provision pertaining to administrative cases, is an exception to Article 13 of the Civil Code, which has been intended for general application in the interpretation of the laws.
Article 13 of the Civil Code states that when the laws speak of years, months, days or nights, it shall be understood that years are of three hundred sixty-five days each; months, of thirty days; days, of twenty-four hours; and nights from sunset to sunrise.
On the other hand, Section 31, Chapter VIII, Book I of the Administrative Code provides that “years” shall be understood to be twelve calendar months; “month” of thirty days, unless it refers to a specific calendar month in which case it shall be computed according to the number of days the specific month contains; “day” to a day of twenty-four hours; and “night” from sunset to sunrise.
In Commissioner of Internal Revenue v. Primetown Property Group, Inc. (G.R. No. 162155, August 28, 2007), the Supreme Court ruled that as between the Civil Code which provides that a year is equivalent to 365 days, and the Administrative Code of 1987, which states that a year is composed of 12 calendar months, it is the latter that must prevail following the legal maxim, lex posteriori derogate priori.
The Court held that there obviously exists a manifest incompatibility in the manner of computing legal periods under the Civil Code and the Administrative Code of 1987. For this reason, it held that Section 31, Chapter VIII, Book I of the Administrative Code of 1987, being the more recent law, governs the computation of legal periods. Lex posteriori derogat priori.
However, in the 2022 case of Abello v. Banco Filipino Savings and Mortgage Bank (G.R. No. 232706, July 28, 2022), the Supreme Court held that Article 13 of the Civil Code and Section 31 of the Administrative Code of 1987 are not entirely repugnant or irreconcilable, such that one cannot be enforced without nullifying the other.
Article 13 of the Civil Code is a general provision, which states the general rule that “when the laws speak of years, . . . it [is to] be understood [as] 365 days . . .” On the other hand, Section 31 of the Administrative Code is an exception to the general rule because it provides its own definition of legal periods.
The Administrative Code of 1987 covers the administration, organization, and procedures of the Government and its various agencies. Book VII of the Administrative Code generally prescribes the administrative procedures, which include provisions for the adjudication and appeal of administrative cases.
Accordingly, Section 31 of the Administrative Code applies in particular to periods embraced within the Administrative Code, including prescription of proceedings or appeals in administrative cases.
Where there are two statutes that apply to a particular case, that which was specially designed for the said case must prevail over the other.
Section 31 of the Administrative Code, being a specific provision pertaining to administrative cases, is an exception to Article 13 of the Civil Code, which has been intended for general application in the interpretation of the laws.
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Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding legal services, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/ 09175772207/ 09778050020.
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