Dizon wants more awareness on Mandanas ruling

CEBU, Philippines —  Cebu City Councilor Alvin Dizon has requested the Sangguniang Panlungsod to initiate learning sessions for its members on the Mandanas ruling and other related and subsequent issuances for its implementation.

This, in order for the council to have a full grasp and understanding that would guide them in the formulation of policies and measures to “help in the goal of full devolution, address challenges in the transition, and create mechanisms for people’s participation to enhance accountability, among others.”

The Mandanas ruling increases the share of local government units (LGUs) in national taxes and revenues.

Dizon sponsored a resolution regarding the matter which was approved by the council.

The councilor likewise requested the Sanggunian to pass an ordinance institutionalizing citizen’s participation in budgeting and development planning processes as well as social adults of programs, projects, and services.

This, given the significant increase of the total shares of LGUs from the national taxes and pursuant to the avowed principles of enhancing transparency and accountability as well as promoting participatory and inclusive governance, said Dizon.

Section 6, Article 10 of the Philippine Constitution provides that LGUs shall have a just share, as determined by law, in the national taxes which shall be automatically released to them.

Dizon cited that in Mandanas, et al. v. Executive Secretary, et al. (G. R. Nos. 199802 & 208488) known as the “Mandanas” ruling, the Supreme Court held to “Include ALL COLLECTIONS OF NATIONAL TAXES in the computation of the base of the just share of the Local Government Units except those accruing to special purpose funds and special allotments for the utilization and development of the national wealth.”

He added Executive Order No. 138 series of 2021 signed by President Rodrigo Duterte stipulates the full devotion of basic services and facilities from the national government to LGUs and in line with the implementation of the Mandanas ruling, the total shares of the LGUs from the national taxes is expected to significantly increase starting FY 2022.

“This significant development means not just a mere transfer of huge resources but an opportunity for LGUs to strengthen decentralization, improve social service delivery and the lives of people and communities and make governance more accountable, transparent, sustainable, and inclusive,” said Dizon.

Under Section 458 of the Local Government Code, “The Sangguniang Panlungsod, as the legislative body of the city, shall enact ordinances, approve resolutions, and appropriate funds for the general welfare of the city and its inhabitants pursuant to section 16 of this Code.”

Dizon said pursuant to the said power of the Sangguniang Panlungsod, it is imperative for its members to be fully apprised on the Mandanas ruling. — KQD (FREEMAN)