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Mandanas, et al. vs. Executive Secretary Ochoa [Resolution]

CONGRESSMAN HERMILANDO I. MANDANAS; MAYOR EFREN B. DIONA; MAYOR ANTONINO AURELIO; KAGAWAD MARIO ILAGAN; BARANGAY CHAIR PERLITO MANALO; BARANGAY CHAIR MEDEL MEDRANO; BARANGAY KAGAWAD CRIS RAMOS; BARANGAY KAGAWAD ELISA D. BALBAGO, AND ATTY. JOSE MALVAR VILLEGAS, PETITIONERS, V. EXECUTIVE SECRETARY PAQUITO OCHOA; SECRETARY CESAR PURISIMA, DEPARTMENT OF FINANCE; SECRETARY FLORENCIO H. ABAD, DEPARTMENT OF BUDGET AND MANAGEMENT; COMMISSIONER KIM JACINTO-HENARES, BUREAU OF INTERNAL REVENUE; AND NATIONAL TREASURER ROBERTO TAN, BUREAU OF THE TREASURY, RESPONDENTS. HONORABLE ENRIQUE T. GARCIA, JR., IN HIS PERSONAL AND OFFICIAL CAPACITY AS REPRESENTATIVE OF THE 2ND DISTRICT OF THE PROVINCE OF BATAAN, PETITIONER, V. HONORABLE [PAQUITO] N. OCHOA, EXECUTIVE SECRETARY; HONORABLE CESAR V. PURISIMA, SECRETARY, DEPARTMENT OF FINANCE; HONORABLE FLORENCIO H. ABAD, SECRETARY, DEPARTMENT OF BUDGET AND MANAGEMENT; HONORABLE KIM JACINTO-HENARES, COMMISSIONER, BUREAU OF INTERNAL REVENUE; AND HONORABLE ROZZANO RUFINO B. BIAZON, COMMISSIONER, BUREAU OF CUSTOMS, RESPONDENTS.

G.R. No. 199802 and G.R. No. 208488 | 2019-04-10

R E S O L U T I O N
 
BERSAMIN, C.J.:
 
On July 3, 2018, the Court promulgated its decision, disposing -
 
WHEREFORE, the petitions in G.R. No. 199802 and G.R. No. 208488 are PARTIALLY GRANTED, and, ACCORDINGLY, the Court:
 
1. DECLARES the phrase "internal revenue" appearing in Section 284 of Republic Act No. 7160 (Local Government CodeUNCONSTITUTIONAL, and DELETES the phrase from Section 284.
 
Section 284, as hereby modified, shall henceforth read as follows:
 
Section 284. Allotment of Taxes. — Local government units shall have a share in the national taxes...