Title
Mandanas vs. Ochoa, Jr.
Case
G.R. No. 199802
Decision Date
Jul 3, 2018
LGUs challenged IRA computation, claiming exclusion of certain taxes violated their "just share" under the 1987 Constitution. Court ruled Section 284 of LGC unconstitutional, mandating inclusion of all national taxes in IRA, but deferred specific reliefs to Congress.
Marathon 3 hr 54 min
13.8x of typical case length

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