Special and specific provisions over a general provision, Statutory Construction

“[A] special and specific provision prevails over a general provision irrespective of their relative positions in the statute.” (DPWH v. Philippine Institute of Civil Engineers, Inc., G.R. No. 200015, March 15, 2023, Per Leonen) “A special and specific provision prevails over a general provision irrespective of their relative position in the statute. Generalia specialibus non derogant. Where there is in the same statute a particular enactment and also a general one which in its most comprehensive sense would include what is embraced in the former, the particular enactment must be operative, and the general enactment must be taken to affect only such cases within its general language as are not within the provisions of the particular enactment. It is a principle in statutory construction that where two statutes are of equal theoretical application to a particular case, the one specially designed for said case must prevail over the other.” (Commissioner of Customers v. Court of Tax Appeals, G.R. No. L-41861, March 23, 1987, Per Gancayco, J.)