BATANGAS — The landmark Supreme Court decision favoring a petition written by Batangas Governor DoDo Mandanas saying that local governments should have a “just share” or proper share in national taxes has reaped the support of local government units, various organizations and sectors in the country.

For ita part, the League of Provinces of the Philippines’s (LPP) General Assembly Resolution 2021-003 aims to ensure the “smooth implementation” of the Mandanas ruling seeking to allocate proper share of national taxes to local governments, which is now recognized as the National Tax Allotment (NTA).

According to the 1987 Constitution, LGU funds must come from all national taxes, not just from the National Internal Revenue taxes collected by the Bureau of Internal Revenue (BIR).

Under the Mandanas Ruling, the NTA’s base fund will be increased which will give local governments the opportunity to quickly implement the necessary projects, especially basic services in each locality.

Meanwhile, in the event of fiscal devolution, many LGUs are already relying on a fair and appropriate share of the general fund.

AUTHOR PROFILE

Jojo C. Magsombol