Mr. Du30, Do30 Da30 - Mandanas’ Mandamus Part 2


OMG OSG! It’s confirmed! The Office of the Solicitor General or OSG filed its Motion for Reconsideration (MR) last August 10, saying that the Supreme Court (SC) erred in its decision on the Mandanas and Garcia Petitions that declared as unconstitutional the phrase “internal revenues” in Sec. 284 of RA 7160 and ordered the National Government to prospectively implement the mandated 40% LGUs’ IRA share based on “all national taxes”, as provided for under Section 6, Article X of the 1987 Constitution.

But “in the event that the Honorable Court will maintain its decision,” the OSG asked the SC to rule that “the prospective application of the decision should be clarified to mean that the LGUs will begin receiving the adjusted IRA in 2022”.

The League of Provinces of the Philippines or LPP, supported by ULAP and all its member Leagues, unanimously passed a Resolution last August 10, urging the President not to question anymore the said SC Decision in order to make it final and executory for implementation beginning FY 2019 and thereafter since the IRA payback was denied. The Court’s dismissal of the Mandanas’ Mandamus was based on the “theory that the computation of the base amount had been unconstitutional all along”. It is the Constitutional right of all LGUs to demand its full 40% share at least beginning FY 2019!

But in effect, the advice of the fiscal managers to the President is this: Mr. Du30, Do30, Da30!

Allow me to elaborate on this. First, let’s file an “MR”, Mr. President “Du30” to reverse the SC Decision even if the vote was 10-3 in favor of the LGUs. At least, it will delay its execution for another year or two. Secondly, let’s ask for a prospective implementation effective FY 2022, which would already be 30 years since 1992 when the LGCode was passed, so “Do30”. And thirdly, while we wait for the proposed Federal Constitution to be approved by Congress, let the IRA stand as it is, at P575.5B for FY 2019, even if this is effectively only 30% share, or “Da30” of the duly mandated 40% share for LGUs.

MR. Du30, please heed the clamor of LGUs to prepare them for a federal set-up. Give “Da40” or the 40% IRA legally due them beginning this FY 2019. 26 years of waiting has been long enough! This will be your lasting legacy for local governments before your term ends in 2022. #IRAitamaNaSa2019!

(To be continued…)



About the Author
Sandra Tablan Paredes is presently the Executive Director of the League of Provinces of the Philippines (LPP) since October, 2016 although she previously served LPP as Director from 1997 to 2004 Sandy helped organize ULAP in 1998 with former Governor Joey Lina and advocated for the LGUs' rightful IRA share, among other league advocacies, programs and projects to help local officials ensure local and fiscal autonomy and good governance. Recently served as concurrent interim Executive Director of ULAP from Jan-March 31, 2017. You can email her at This email address is being protected from spambots. You need JavaScript enabled to view it.
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