MANDANAS V. OCHOA G.R. No.

199802 (2018)

Congress enacted RA 7160 (Local Government Code) in implementing the constitutional mandate for
decentralization and local economy, in order to guarantee fiscal autonomy of LGUs. According to the Local
government code, The IRA is determined based on the actual collections of the national internal revenue taxes
(NIRTs), as certified by the Bureau of Internal Revenue (BIR)
Two cases were filed before the supreme court anent the above. G.R. No. 199802 (Mandanas, et al.), a special
civil action for certiorari, prohibition and mandamus assailing the manner the General Appropriations Act (GAA)
for FY 2012 computed the IRA for the LGUs and G.R. No. 208488, filed by Congressman Enrique Garcia, Jr., the
lone petitioner, seeks the writ of mandamus to compel the respondents thereat to compute the just share of
the LGUs on the basis of all national taxes. Both cases were consolidated on October 22, 2013.