Mandanas Goes to Supreme Court Again: ₱1.195 Trillion in LGU Tax Shares Held Hostage by National Gov't
Batangas Vice Governor Hermilando Mandanas — the same name behind the landmark Mandanas-Garcia Supreme Court ruling — is back at the high court with a fresh petition. This time, he and the Philippine Councilors League (PCL) are demanding the full and automatic release of local government units' share from national taxes, which they say now amounts to a whopping ₱1.195 trillion.
In their 32-page petition filed Tuesday, Mandanas and the PCL are asking the Supreme Court to strike down all "acts, practices, policies, and mechanisms" of the national government that treat the national tax allocation for LGUs as if it needs to go through the General Appropriations Act before being released.
The petitioners argue that treating the national tax allotment as an appropriation "negates and violates the declared policy of the state to ensure local autonomy." They say it subjects LGUs' just share to executive veto, constitutional reenactment provisions, and budget execution controls — essentially allowing the national government to hold the money hostage.
This fight goes back to the SC's Mandanas-Garcia ruling in 2018, which declared that LGUs' share should be computed from ALL national taxes — including customs duties — not just those collected by the Bureau of Internal Revenue. That ruling became final in 2019 and entitled LGUs to 40% of all national taxes. But according to Mandanas, the national government has been dragging its feet on full implementation.
If the Supreme Court sides with the petitioners, it could fundamentally change how trillions in government funds flow to cities and municipalities across the country. For local officials and residents, this could mean better-funded public services, more infrastructure, and stronger local governance. Malaking bagay ito para sa mga LGU — finally, baka makuha na nila ang fair share nila.
Source: Philippine News Agency
