Art. 73. Presumption in regard to the imposition of accessory penalties 

Whenever the courts shall impose a penalty which, by provision
of law, carries with it other penalties, according to the
provisions of Articles 40, 41, 42, 43 and 44 of this Code, it
must be understood that the accessory penalties are also imposed
upon the convict.

NOTE: Accessory penalties are deemed imposed with the principal
penalty. However, the subsidiary imprisonment must be expressly
stated in the decision, as it is not considered an accessory

Art. 74. Penalty higher than reclusion perpetua in certain cases.

In cases in which the law prescribes a penalty higher than another
given penalty, without specially designating the name of the
former, if such higher penalty should be that of death, the same
penalty and the accessory penalties of Article 40, shall be
considered as the next higher penalty.

NOTE: If the decision or law says higher than reclusion perpetua
or 2 degrees higher than reclusion temporal, then the penalty
imposed is reclusion perpetua or reclusion temporal as the case
may be, and not death. Death must be designated by name.
However, for the other penalties, this does not apply.

Ex: the penalty for crime X is 2 degrees lower than
RP. The penalty imposed is prision mayor.