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Internal Revenue Allotment (IRA) in 2022

This paper focuses on the internal revenue allotment (IRA) which is the main intergovernmental fiscal transfer in the Philippines. It is the biggest source of operating revenues of local government units (LGUs) to provide basic goods and services and finance other development activities. The implementation of the Mandanas-Garcia ruling beginning 2022 will result in LGUs having bigger coffers, however, it also poses varying challenges to both national and local governments. Following the Mandanas-Garcia ruling, the IRA was renamed as the National Tax Allocation (NTA). 


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