The country’s local government units are “happy” after the Supreme Court decided with finality their rights to shares in all government revenue collections, Bataan 2nd District Rep. Jose Enrique Garcia III said Monday.
In a landmark decision, the high court voted 10-3 in an en banc session last July 3 to grant the consolidated petitions filed by the late Bataan governor and 2nd District Rep. Enrique “Tet” Garcia Jr.—Garcia III’s father—and Hermilando Mandanas, also a former governor of the province.
The original petition filed by Garcia back in August 2013 argued that LGUs have a right in just shares not only in national internal revenue taxes, but in all national taxes as enshrined in Section 6, Article X of the Philippine Constitution.
Garcia said the grave mistake happened when Congress enacted a provision (Section 284) in the Local Government Code of 1991, which states that “local government units shall have a share in the national internal revenue taxes based on the collection of the third fiscal year preceding the current fiscal year.”
“Congress clearly committed an unconstitutional act when it changed the basis in determining the share of the LGUs from “national taxes” to “national internal revenue taxes” in the LGC,” Garcia III said.
The LGC is the implementing rules and regulations for LGUs and is the mandate of the Department of the Interior and Local Government.
The elder Garcia, a three-term Bataan governor, said he had studied thoroughly and diligently the errors committed in implementing the LGC and decided to do something about it.
After careful evaluation, he arrived at the conclusion that the national government has committed, and is continuing to commit, a glaring, material error in the interpretation and/or implementation of the provision of the Constitution on the matter which has resulted to a huge shortfall in the internal revenue allotment of the provinces, cities, municipalities, and barangays.
Now that “Congressman Tet” is gone, his son Garcia III served as his substitute in the petition.
The younger Garcia said this is not only a victory for the LGUs but also for the Filipino people since delivery of public service will be greatly enhanced with the additional budget.
“My dad’s legacy will live on with this victory. It is but proper for us his children to pay tribute to his achievements and remember him for his deeds not only for our beloved province but for the whole Philippine archipelago,” he stated.
For his part, current Bataan Gov. Albert “Abet” S. Garcia, eldest son of the late Garcia Jr., is proud of this monumental development.
“Me and Rep. Garcia III made sure to continue the battle after my dad went to the great beyond. After all, this is not only a fight for our province but for the whole country. And it is for the best interest of Filipinos,” the governor said.
“Rendering of public service will now be more meaningful. The added funds can now be utilized in building more public infrastructure and improving major public services such as health, education, livelihood and peace and order,” Garcia said.
Congressman “Tet” as he was fondly called by his peers, has authored numerous vital pieces of legislation during his term in Congress. He entered politics in 1987 as Congressman of the 2nd District of Bataan.
In 1992, he ran for the Governorship of Bataan and won handily due to his commendable performance as the congressman. He returned as Bataan 2nd District Representative from 1997 to 2004. He ran again for Bataan governor in 2004 and claimed it until 2010. He died on June 13, 2016.