Mandanas-Garcia Ruling

0.0(0)
Studied by 0 people
call kaiCall Kai
learnLearn
examPractice Test
spaced repetitionSpaced Repetition
heart puzzleMatch
flashcardsFlashcards
GameKnowt Play
Card Sorting

1/4

encourage image

There's no tags or description

Looks like no tags are added yet.

Last updated 4:08 PM on 5/25/26
Name
Mastery
Learn
Test
Matching
Spaced
Call with Kai

No analytics yet

Send a link to your students to track their progress

5 Terms

1
New cards

What is the M-G Case

•“Local governments are on the ground and can directly feel citizen’s needs and aspirations,” - M-G

•Hence, decentralization encourages prompt responses and better matching of government services to local needs, making governance more inclusive. This is especially true if citizens have effective channels through which their voices are heard to enhance accountability.” - M-G

•the country starts implementing the Mandanas Ruling in 2022, increasing the share of national government tax revenue transferred to LGUs

2
New cards

What is the SC Ruling on the Mandanas-Garcia Case?

•The SC Ruling on the Mandanas-Garcia Case refers to the final decision of the SC on the petitions filed by former Batangas Congressman and now Governor Hermilando I. Mandanas and former Bataan Governor and Congressman Enrique Garcia, Jr. on how the NG should determine and compute the just share of LGUs in the national taxes.

3
New cards

What are shares now included with the LGUs after the Mandanas-Garcia Case?

National taxes are now based not only on the national internal revenue taxes (NIRT) collected by the Bureau of Internal Revenue (BIR), but should include 40% of ALL national taxes, including the collections (customs duties) by the Bureau of Customs (BOC), and be henceforth referred to as the National Tax Allotment (NTA)

4
New cards

Impact of Mandanas-Garcia

  1. NGAs are tasked to refrain from including the funding for devolved projects for LGUs belonging to the 1st to 4th income class classifications

  2. the government faces a significant risk that the transition process could lead to a large gap in service delivery

5
New cards

$ Recommendations for the Mandanas-Garcia Ruling

  1. World Bank: The NGA should address the weakness in planning and coordination, which is the first step towards a successful transition

  2. The national government should clearly define re-devolved functions and communicate these clearly to both national government agencies and local government units

  3. Provide capacity building support to local government units to improve their implementation capacity and overall service delivery

  4. Strengthening citizen’s capacity to demand accountability through measures like citizen participation in budgeting and expenditure processes