Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

Showing 1–10 of 10 articles for “internal revenue allotment”

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Mar 10, 2020 local-government plebiscite highly-urbanized-city provincial-division local-autonomy constitutional-law

Local Autonomy and Plebiscite Rights: Insights from the Palawan Division Ruling

Supreme Court clarifies when voters may join a plebiscite on dividing a province, applying the three-factor test for directly affected political units.

Sep 13, 2016 local government sangguniang panlalawigan commission on audit appropriation local government code contract authority

When Can a Governor Contract Without Board Approval? Key COA Ruling

A governor must secure sanggunian approval for contracts unless a specific appropriation covers the project. Learn the rules from a 2016 COA case.

Dec 10, 2014 local-government internal-revenue-allotment fiscal-autonomy dilg transparency local-autonomy

DILG Circulars on LGU Fund Disclosure Upheld: Local Autonomy Has Limits

Supreme Court upholds DILG circulars requiring LGU transparency in IRA use, clarifying that local autonomy does not mean absolute independence from national supervision.

Apr 2, 2014 anti-graft estafa public officers sandiganbayan criminal law ra 3019

Breach of Public Trust: Official Position Cannot Shield Criminal Acts

Philippine Supreme Court affirms conviction of municipal treasurer for graft and estafa, ruling public office cannot shield criminal acts.

Apr 17, 2013 property-law public-dominion local-government ultra-vires taxpayer-suit land-bank

Public Space vs Private Gain: When Loan Agreements Undermine Public Land Rights

Supreme Court rules loans secured by public plaza are void; public dominion property cannot be collateralized for commercial ventures.

Feb 15, 2011 constitutional-law cityhood equal-protection local-government supreme-court philippines

Cityhood Laws and Equal Protection: The League of Cities Doctrine

The Supreme Court upheld the constitutionality of 16 cityhood laws, ruling that Congress validly exempted certain municipalities from higher income requirements.

Aug 24, 2010 constitutional-law local-government cityhood equal-protection supreme-court lgc

Cityhood Laws and the Constitutional Criteria for Creating Philippine Cities

The Supreme Court struck down 16 cityhood laws for violating the Constitution's requirement that city creation follow Local Government Code criteria.

Jun 8, 2005 internal revenue allotment local autonomy constitutional law local government code automatic release supreme court

Protecting Local Autonomy: The Automatic Release of Internal Revenue Allotments

The Supreme Court struck down GAA provisions placing P10 billion of IRA under unprogrammed funds, affirming automatic release.

Dec 3, 2002 local autonomy presidential supervision judges allowances local government code commission on audit dbm circular

Local Autonomy vs Presidential Supervision: The Scope of Power in Granting Judges' Allowances

The Supreme Court clarifies the limits of presidential supervision over local governments in granting allowances to judges.

Jul 19, 2000 local-government fiscal-autonomy internal-revenue-allotment presidential-power supervision-vs-control administrative-law

Presidential Supervision vs Control: Protecting Local Fiscal Autonomy in the Philippines

The Supreme Court limits presidential power over LGUs, striking down IRA withholding while allowing advisory economy measures.