Marriage, as a fundamental personal right granted to men and women, bears a special function. Under the Philippine law, family law is based on the policy that marriage is not a mere contract, but a social institution in which the State is vitally interested. However, these statutory provisions which gave high regard and value, and therefore highlights the importance of marriage as a social institution is only true in marriages contracted between a man and a woman. These fancies are not true with the same-sex couples which also hope and dream to become married. Same sex relationship has recently been criticized by many not only on grounds of being immoral but also as a practice that erodes certain values attached to marriage and procreation. In this study, the researcher ascertained the respondents’ level of agreement on the possibility of legalizing same-sex marriage. The same study also discussed the proposed bills legal implications including several provisions which contradicts the provisions of the already existing Family Code of the Philippines. The moral implications of the proposed law would revolve on the already existing and conceived concept of marriage by the catholic church. There will be clash between the moral standard of the society regarding marriage to the new idea of marriage which includes marriage between the same sex. The findings suggests that the best remedy for this same-sex marriage issue is to look at it on a legal and not on a moral sense.