Mandanas-Garcia Ruling and Opportunities for Electric Coops and Renewable Energy Adoption

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 …