The Supreme Court has ruled the “just share” of local government units was based on national taxes and not only on national internal revenue taxes.
In issuing the decision, the SC, voting 10-3, partially favored the petition of former Rep. and now-Batangas Gov. Hermilando Madanas.
Madanas in 2012 asked the SC to stop the IRA as it was allegedly lower than what was cited in Section 6 of the 1987 Constitution.
The SC gave more weight on the “just share” mentioned in Section 284 of the Local Government Code in partially granting his petition. Moira Encina