EO - Devolution Transition Committee Barangay
EO - Devolution Transition Committee Barangay
EO - Devolution Transition Committee Barangay
Province of Isabela
Municipality of Tumauini
Barangay PILITAN
WHEREAS, Section 6, Article X of the Constitution provides that local government units
(LGUs) shall have a just share, as determined by law, in the national taxes which shall be
automatically released to them;
WHEREAS, in Mandanas, et al. V. Executive Secretary, et al. (G.R. Nos. 199802 and
208488), the Supreme Court held that all collections of national taxes, except those
accruing to special purpose funds and special allotments for the utilization and
development of the national wealth, should be included in the computation of the base
of the just share of LGUs;
WHEREAS, given the revenue collections of the National Government in FY 2019, the
total shares of the LGUs from the National Taxes is expected to significantly increase
starting FY 2022 in line with the implementation of the Mandanas Ruling;
WHEREAS, the substantial increase in the shares of the LGUs from the National taxes
will empower the LGUs in providing basis services and facilities to their constituents,
and aid them in the effective discharge of other duties and functions devolved to them
under Section 17 of RA No. 7160;
WHEREAS, Section 17(f) of RA 7160 provides that the National Government or the next
higher level of LGU may provide or augment the basic services and facilities assigned to
a lower level of LGU when such services or facilities are not made available or, if made
available are inadequate to meet the requirements of its inhabitants;
WHEREAS, under section 24(a), Rule V of the Implementing Rules and Regulations of
RA no. 7160, the provisions for the delivery of basic services and facilities shall be
devolved from the National Government to provinces, cities, municipalities and
barangays so that each LGU shall be responsible for a minimum set of services and
facilities in accordance with established national policies, guidelines and standards;
Section 2. DUTIES AND FUNCTIONS. The DTC shall have the following responsibilities:
1. The DTC shall cause the preparation of the LGU Devolution Transition Plan by
identifying the functions, services, and facilities to be fully assumed and/or
needs scaling-up; and adopt a phased approach in implementing the devolved
responsibilities starting FY 2022;
2. The DTC shall also cause for the review and approval of the Sangguniang
Barangay;
3. The DTC shall ensure to integrate the assumed responsibilities to the LGU
Development Plan, Investment Program and Local Budget; and
Done this 20TH day of September, 2021 at Multi-Purpose Hall, Barangay Pilitan,
Tumauini, Isabela.
BERSAMIRA R. CATEMBUNG
Punong Barangay