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Jul 3, 2018local-governmentfiscal-autonomyinternal-revenue-allotmentconstitutional-lawmandanas-rulingnational-taxes
Mandanas Ruling: LGUs' Just Share Must Come From All National Taxes
The Supreme Court expands the base for computing LGUs' just share in national taxes, clarifying the scope of fiscal autonomy under the Constitution.
Jul 3, 2018local autonomyinternal revenue allotmentmandanas rulingconstitutional lawlocal government codefiscal decentralization
Local Autonomy vs Congressional Power: Defining the Just Share in National Taxes
The Mandanas ruling redefined the LGU just share in national taxes, expanding the base beyond internal revenue taxes.