2018 Mandanas Doctrine: "Just share" of LGUs must be computed based on ALL nat'l taxes, NOT only from nat'l internal revenue taxes

The Mandanas Petition; The Mandanas Doctrine. Section 6. Local government units shall have a just share, as determined by law, in the national taxes which shall be automatically released to them. (Article X of the 1987 Constitution)

Former Batangas 2nd District Representative and now provincial governor Hermilando Mandanas filed a petition before the Supreme Court to question the government’s wrong computation and alleged misappropriation of IRA funds for LGUs.

Voting 10-3, the Supreme Court said that the “just share” of local government units (LGUs), also known as Internal Revenue Allotment (IRA), must be computed based on all national taxes, and not just from national internal revenue taxes.

NEWS: Supreme Court says local gov't shares should come from all national taxes; Ina Reformina, ABS-CBN News; Posted at Jul 04 2018 07:05 PM; news.abs-cbn.com/news/07/04/18/supreme-court-says-local-govt-shares-should-come-from-all-national-taxes