Jay A. Carizo Data from the Bureau of Local Government Finance (BLGF) show 68% of the local government units (LGUs) in 2021 are considered dependent on the national tax allocation (NTA). But while NTA-dependency has some positive side, the mandate under Executive Order No. 138 to fully implement devolution and the sudden decrease in revenue …
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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 …
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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Surigao del Norte: DTP Toolkit
Local government units (LGUs) are usually required by national government agencies to fill-up numerous forms and templates covering plans, and progress as well as evaluation reports. Because this takes a significant portion of LGU personnel’s time, some would just fill-up the forms for compliance. The outputs, therefore, are usually mediocre and in most cases, the …
Catbalogan City: Project-based PPAs for DTP
With the Mandanas Ruling implementation, local government units (LGUs) are expecting additional functions and services that necessitate a corresponding increase in human resources. The Catbalogan City LGU of Samar Province, however, forecasts that because of the COVID-19 pandemic, its national tax allocation (NTA) will decrease starting in the fiscal year 2023. If the LGU will …
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Alcala, Cagayan: “We have to step-up anyway.”
Hearing about the additional funding to be devolved to local government units (LGUs) as a result of the Mandanas-Garcia ruling made Mayor Cristina Antonio of Alcala, Cagayan excited. Mayor Tin, as her constituents better know her, thought that the increase in funding, especially for Alcala, would mean more projects to resolve their area’s environmental issues. …
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