Internal Revenue Allotment (IRA) Archives

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Is the Mandanas ruling an opportunity to reform local government system in the Philippines?

July 22, 2021 LPS Alliance

After three decades of decentralization, Philippine local government units (LGUs) still face challenges in delivering basic services devolved to them with the passing of the Local Government Code of 1991. Despite of the enactment of […]

Changes to the Internal Revenue Allotment (IRA) in the Philippines

September 16, 2020 LPS Alliance

In 2019, the Supreme Court of the Philippines ruled with finality on separate petitions filed by Batangas Governor Herminaldo Mandanas and Bataan Governor Enrique Garcia regarding the share of local government units (LGUs) in national […]