Cases Loc Gov

Bianka Sylvee Dumlao
Mandanas vs. Ochoa

GR No. 199802
03 July 2018
Statement of the Facts:
 One of the key features of the 1987 Constitution is its push towards

decentralization of government and local autonomy. Local autonomy has two
facets, the administrative and the fiscal.

 Implementing the constitutional mandate for decentralization and local autono
my, Congress enacted Republic Act No. 7160, otherwise known as the
Local Government Code (LGC).

 The share of the LGUs, heretofore known as the Internal Revenue Allotment
(IRA),has been regularly released to the LGUs. According to the implementing rules
and regulations of the LGC, the IRA is determined on the basis of the actual
collections of the National Internal Revenue Taxes (NIRs) as certified by the Bureau
of Internal Revenue (BIR).
 Mandanas, et al. allege herein that certain collections of NIRTs by the Bureau of

Customs (BOC) - specifically: excise taxes, value added taxes (VATs) and
documentary stamp taxes (DSTs) - have not been included in the base amounts for
the computation of the IRA; that such taxes, albeit collected by the BOC, should
form part of the base from which the IRA should be computed because they
constituted N IRTs; that, consequently, the release of the additional amount of
₱60,750,000,000.00 to the LGUs as their IRA for FY 2012 should be ordered; and that
for the same reason the LGUs should also be released their unpaid IRA for FY 1992
to FY 2011, inclusive, totaling ₱438,103,906,675.73.
Statement of the Case:
Issue:

Ruling:
There is no issue as to what constitutes the LGU’s just share, expressed in

percentages of the national taxes (i.e., 30%, 35% and 40% stipulated in sub
paragraphs (a) , (b), and © of section 284
Pimentel v Ochoa
The case:
For the Court’s consideration in this Petition for Certiorari and Prohibition is the
constitutionality of certain provisions of Republic Act No. 10147 or the General
Appropriations Act (GAA) of 2011 which provides a P21 Billion budget allocation for the
1
Conditional Cash Transfer Program (CCTP) headed by the Department of Social Welfare
& Development (DSWD). Petitioners seek to enjoin respondents Executive Secretary
Paquito N. Ochoa and DSWD Secretary Corazon Juliano-Soliman from implementing the
said program on the ground that it amounts to a "recentralization" of government
functions that have already been devolved from the national government to the local
government units.
Gen San v Coa
In a letter dated February 10, 2010, the city’s audit team leader, through its supervising
auditor, sent a query on the legality of the ordinance to respondent Commission on
Audit’s director for Regional Office No. XII, Cotabato City.
14
In his second indorsement dated March 15, 2010, respondent Commission’s regional
director agreed that the grant lacked legal basis and was contrary to the Government
Service Insurance System (GSIS) Act. He forwarded the matter to respondent
Commission’s Office of General Counsel, Legal Services Sector, for a more authoritative
opinion.15
The Office of General Counsel issued COA-LSS Opinion No. 2010-021 on March 25,
2010. The opinion explained that Ordinance No. 08, series of 2009, partakes of a
supplementary retirement benefit plan. In its view, Section 28, paragraph (b) of
Commonwealth Act No. 186, as amended, prohibits government agencies from
establishing supplementary retirement or pension plans from the time the Government
Service Insurance System charter took effect while those plans already existing when the
charter was enacted were declared abolished
Petitioner city, through then mayor, Pedro B. Acharon, Jr., filed a letter-reconsideration
dated June 7, 2010. They followed through with two letters addressed to respondent
Commission’s chairman dated July 26, 2010 and October 6, 2010, respectively, for the
reconsideration of COA-LSS Opinion No. 2010-021.
Respondent Commission on Audit treated these letters as an appeal. On January 20,

2011, it rendered its decision denying the appeal and affirming COA-LSS Opinion No.
2010-021. It also denied reconsideration by resolution dated October 17, 2011.
21
LTO v butuan
The Regional Trial Court (Branch 2) of Butuan City held that the authority to register
3
tricycles, the grant of the corresponding franchise, the issuance of tricycle drivers'
license, and the collection of fees therefor had all been vested in the Local Government
Units ("LGUs"). Accordingly, it decreed the issuance of a permanent writ of injunction
against LTO, prohibiting and enjoining LTO, as well as its employees and other persons
acting in its behalf, from (a) registering tricycles and (b) issuing licenses to drivers of
tricycles. The Court of Appeals, on appeal to it, sustained the trial court.
1âwphi1.nêt
The adverse rulings of both the court a quo and the appellate court prompted the LTO to
file the instant petition for review on certiorari to annul and set aside the decision, dated
4
17 November 1997, of the Court of Appeals affirming the permanent injunctive writ order
of the Regional Trial Court (Branch 2) of Butuan City.
Respondent City of Butuan asserts that one of the salient provisions introduced by the
Local Government Code is in the area of local taxation which allows LGUs to collect
registration fees or charges along with, in its view, the corresponding issuance of all
kinds of licenses or permits for the driving of tricycles.
Relying on the foregoing provisions of the law, the Sangguniang Panglungsod ("SP") of
Butuan, on 16 August 1992, passed SP Ordinance No. 916-92 entitled "An Ordinance
Regulating the Operation of Tricycles-for-Hire, providing mechanism for the issuance of
Franchise, Registration and Permit, and imposing Penalties for Violations thereof and for
other Purposes." The ordinance provided for, among other things, the payment of
franchise fees for the grant of the franchise of tricycles-for-hire, fees for the registration of
the vehicle, and fees for the issuance of a permit for the driving thereof.
Petitioner LTO explains that one of the functions of the national government that, indeed,
has been transferred to local government units is the franchising authority over tricycles-
for-hire of the Land Transportation Franchising and Regulatory Board ("LTFRB") but not,
it asseverates, the authority of LTO to register all motor vehicles and to issue to qualified
persons of licenses to drive such vehicles.
In order to settle the variant positions of the parties, the City of Butuan, represented by its
City Mayor Democrito D. Plaza, filed on 28 June 1994 with the trial court a petition for
"prohibition, mandamus, injunction with a prayer for preliminary restraining order ex-
parte" seeking the declaration of the validity of SP Ordinance No. 962-93 and the
prohibition of the registration of tricycles-for-hire and the issuance of licenses for the
driving thereof by the LTO.
LTO opposed the prayer in the petition.
On 20 March 1995, the trial court rendered a resolution; the dispositive portion read:
In view of the foregoing, let a permanent injunctive writ be issued against the respondent
Land Transportation Office and the other respondents, prohibiting and enjoining them,
their employees, officers, attorney's or other persons acting in their behalf from forcing or
compelling Tricycles to be registered with, and drivers to secure their licenses from
respondent LTO or secure franchise from LTFRB and from collecting fees thereon. It
should be understood that the registration, franchise of tricycles and driver's
license/permit granted or issued by the City of Butuan are valid only within the territorial
limits of Butuan City.
No pronouncement as to costs. 6
Petitioners timely moved for a reconsideration of the above resolution but it was to no
avail. Petitioners then appealed to the Court of Appeals. In its now assailed decision, the
appellate court, on 17 November 1997, sustained the trial court. It ruled:
WHEREFORE, the petition is hereby DISMISSED and the questioned permanent

injunctive writ issued by the court a quo dated March 20, 1995 AFFIRMED. 7
WHEREFORE, the assailed decision which enjoins the Land Transportation Office from
requiring the due registration of tricycles and a license for the driving thereof is
REVERSED and SET ASIDE.
Ferrer and bautista
Before this Court is a petition for certiorari under Rule 65 of the Rules of

Court with prayer for the issuance of a temporary restraining order (TRO)
seeking to declare unconstitutional and illegal Ordinance Nos. SP-2095, S-
2011 and SP-2235, S-2013 on the Socialized Housing Tax and Garbage Fee,
respectively, which are being imposed by the respondents.
The instant petition was filed on January 17, 2014. We issued a TRO on
February 5, 2014, which enjoined the enforcement of Ordinance Nos. SP-
2095 and SP-2235 and required respondents to comment on the petition
without necessarily giving due course thereto. 11 ChanRoblesVirtualawlibrary
Respondents filed their Comment12 with urgent motion to dissolve the TRO on

February 17, 2014. Thereafter, petitioner filed a Reply and a Memorandum on
March 3, 2014 and September 8, 2014, respectively.

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Bianka Sylvee Dumlao

Mandanas vs. Ochoa

 One of the key features of the 1987 Constitution is its push towards

 Mandanas, et al. allege herein that certain collections of NIRTs by the Bureau of

Statement of the Case:

There is no issue as to what constitutes the LGU’s just share, expressed in

Gen San v Coa

Respondent Commission on Audit treated these letters as an appeal. On January 20,

LTO opposed the prayer in the petition.

WHEREFORE, the petition is hereby DISMISSED and the questioned permanent

Ferrer and bautista

Before this Court is a petition for certiorari under Rule 65 of the Rules of

Respondents filed their Comment12 with urgent motion to dissolve the TRO on

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