Jay A. Carizo The Mandanas-Garcia Ruling, a consolidation of case numbers G.R. No. 199802 and G.R. No. 208488 filed in the Philippine Supreme Court, increases the income base for the computation of the national tax allocation (NTA) between the national and local governments. With the increased income base, along with a favorable increase in tax …
Monthly Archives: July 2022
The Effect of the Mandanas-Garcia Ruling in the Barangay LGUs of Northern Samar
By: Jay A. Carizo The Mandanas-Garcia Ruling mandates the expansion of the income base for the computation of the national tax allocation (NTA) for local government units (LGUs) to include not only internal revenue collections but also customs collections. This assures LGUs with an additional 24% revenue share aside from the 13.9% increase due …
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San Fernando, Camarines Sur prioritizes personnel for effective implementation of the Mandanas-Garcia Ruling
The full devolution, among 4th class municipalities like the local government of San Fernando, Camarines Sur, proves to be a difficult challenge. Devolving programs, basic services and facilities needs the augmentation of personnel at the local government. And this is one of the initial concerns of the Municipality of San Fernando, shares the Municipal Budget …
LGU Magallanes maximizes the DTP as its guide for sustainability
Crafting the Devolution Transition Plan (DTP) required by Executive Order (EO) 138, which provides guidelines on carrying out the Mandanas-Garcia Ruling, was definitely challenging. But for the local government of Magallanes, Cavite, it was a necessary exercise to help them evaluate their current context and plan their strategies moving forward. Mayor Jasmin Maligaya – Bautista, …
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