In preparation for the implementation of the Supreme Court (SC) ruling on the Mandanas-Garcia petitions in 2022, the DILG Regional Office 8 conducted a virtual orientation to all regional and field personnel on February 1, 2021.
In his welcome message, DILG-8 Regional Director (RD) Karl Caesar R. Rimando urged all participants to listen attentively to the discussion because this will benefit them in preparing for the full devolution in 2022.
Atty. Cyril Casey G. Blanco, DILG-8 Legal Officer IV, led the discussion on the salient features, legal effects, and consequences of the SC’s ruling on this case. He also emphasized that the implications of this ruling would include more resources for local government unit (LGU) service delivery, fewer resources for plans, programs, and projects for national agencies, and greater demand for capacity and supervision of LGUs.
In her presentation, OIC-Division Chief Rudith A. Roca of the Local Government Capability Development Division (LGCDD) shared that the DILG has already issued Department Order 2020-609 for the creation of DILG Transition Management Committees and Subcommittees that are tasked to mobilize efforts for the implementation of the ruling on the Mandanas-Garcia Petitions. She likewise showed and discussed the composition of the organizational effectiveness sub-committee and working groups.
Participants were given an opportunity to ask questions, raise concerns, and comment on the topics during the open forum.
Promulgated on July 3, 2018, the SC Final Ruling on Mandanas-Garcia Petitions states that the “national internal revenue taxes” which was used to determine the just share of the LGUs as provided in Section 284 of the Local Government Code contravened the express provision in Section 6, Article X of the 1987 Constitution. This provision explicitly mentions “national taxes” as the source of the just share of LGUs. Hence, the base amount of Internal Revenue Allotment (IRA) must be all “national taxes” and must not be limited to “national internal revenue taxes.”