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8. Internal Revenue Allocation

(10 POINTS)

The Provincial Governor of Bataan requested the Department of Budget and Management (DBM) to release its Internal Revenue Allocation (IRA) of P100 million for the current budget year. However, the General Appropriations Act provided that the IRA may be released only if the province meets certain conditions as determined by an Oversight Council created by the President.

(a) Is this requirement valid?

(b) The Provincial Governor is a party-mate of the President. May the Bataan Representative instead file a petition to compel the DBM to release the funds?

1 comment:

Anonymous said...

VIII.

a.

The requirement is not valid. The Constitution provides that the share of local governments in the national taxes shall be automatically released to them. Hence, the imposition of a condition for the release of the internal revenue allocation for the province of Bataan in the case at bar is not allowed.

b.

The Bataan Representative may file a petition to compel the DBM to release the funds. He is a real party in interest as he is also a constituent of the province affected.