2019 is indeed the reckoning year for the implementation of the SC decision promulgated this year and the FY 2019 NEP should be modified to comply with the magistrate’s ruling.

In both Constitutional provisions, there is no mention of the exclusion of special accounts from the determination of the internal revenue base for the IRA.

So what chances do we have against these “PURSE-HOLDERS” under a unitary government?

LGUs have always been at the mercy of the DBCC’s “PURSEpective.”

But moving forward, SANA sa SONA ni Pangulong Duterte, he can announce that beginning 2019, he will instruct the BIR to certify the correct IRA level due LGUs based on strict implementation of existing laws.

We must not lose sight of the main objective of the shift to a Federal form of Government!

President Rodrigo Duterte said during the Indigenous Peoples Leaders’ Summit at the Naval Station in Panacan, Davao City last February 1, 2018 that: “If you do not like federalism through and through, let’s have a hybrid form like that of Hong Kong and China.”