Practice question
A national administrative order withholds part of an LGU's legally determined share in national taxes until the LGU adopts the Executive's preferred spending priorities. No statutory withholding authority or lawful adjustment process applies. Officials defend the holdback as temporary general supervision. Which principle governs?
- Any temporary holdback is constitutionally harmless.
- LGUs have no constitutional right to any automatic release.
- General supervision alone does not authorize withholding the legally due share contrary to automatic release and local fiscal autonomy.
- The Executive may impose any new condition because it holds the cash.
- Local fiscal autonomy makes every national tax statute invalid.
Legal references
- 1987 Constitution, Article X Section 6: https://lawphil.net/consti/cons1987.html
- Pimentel Jr. v. Aguirre, G.R. No. 132988, July 19, 2000, main decision, holdback and automatic release: https://lawphil.net/judjuris/juri2000/jul2000/gr_132988_2000.html
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