Budget Secretary Amenah Pangandaman on Wednesday said local government units (LGUs) will see a stronger exercise of autonomy upon the full implementation of full devolution of certain national government functions to them given the increase in their national tax allotment (NTA) shares.
Executive Order 138, issued by then President Rodrigo Duterte in June 2021, provided guidelines on theThe EO was released to implement the July 2018 Supreme Court ruling widening the base of the LGUs’ share in taxes or the so-called Mandanas Ruling, which stemmed from the petition filed by then Batangas Representative Hermilando Mandanas.
“Ang advantage po ay 'yung proper identification ng mga proyekto because sila [LGUs] po 'yung nakakaalam kung ano talaga ang kailangan nung kanilang mga nasasakupan, so I think this will be beneficial for them,” the Budget chief said.in the country’s taxes, which now includes the income from tax collections by the Bureau of Customs that were allegedly excluded from what the LGUs previously received.The ruling is consistent with Section 284 of Republic Act No.
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