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Marcos extends full LGU devolution until 2028

The Philippine Star

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November 09, 2025

President Marcos has extended the transition period for the full devolution of certain roles of the executive branch to local governments, citing the latter's differing capabilities, circumstances and priorities.

- By ALEXIS ROMERO

Under Executive Order 103 issued last Nov. 6, provinces and municipalities shall gradually shift to full devolution by 2028, while cities shall fully implement the devolved functions and services by 2027.

It amended EO 138 issued in 2021, which stated that the full devolution of functions, services and facilities from the national government to the local government units shall be held not later than the end of fiscal year 2024.

The earlier order was signed by then president Rodrigo Duterte to support the efficient implementation of the Supreme Court's decision on the Mandanas-Garcia case and strengthen the autonomy of LGUs.

In its ruling on the Mandanas-Garcia case, the Supreme Court said all collections of national taxes, except those accruing to special purpose funds and special allotments for the use and development of national wealth, should be included in the computation of the base of the just share of local governments.

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