Funding health in 2023 - BusinessWorld Online

Indonesia Berita Berita

Funding health in 2023 - BusinessWorld Online
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The relaxation of China’s zero-COVID policy is drawing mixed reactions. Some say that it is time to move to the endemic phase while others fear a spike in fresh cases and the emergence of new variants.

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In the early 2000s, Batangas Governor Hermilando I. Mandanas performed an audit of the provincial government’s finances. A certified public accountant by profession, he discovered that the national internal revenue tax base that was being used for computation was undervalued. In 2013, together with other local government executives, then congressman Mandanas and the late former Bataan governor and congressman Enrique Garcia, Jr., filed two separate petitions before the Supreme Court .

The SC ruled that the determination of the just share of the LGUs should not be based solely on national internal revenue taxes but on all national taxes. The landmark SC decision significantly increased the tax base on which the share of the LGUs is computed from, and thus, strengthened fiscal decentralization, explained the Department of Budget and Management . It clarifies the distinction between “national internal revenue taxes” and “national taxes” as base in the computation of the IRA of LGUs.

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