Finance Secretary Carlos Dominguez 3rd on Monday said local executives should start preparing for the seamless transfer to their offices of the additional devolved functions, services and facilities that they would have to assume with the implementation of the Supreme Court ruling on the higher internal revenue allotment (IRA) share of local government units (LGUs) beginning in 2022.

"The Supreme Court ruling on the Mandanas case is scheduled for implementation in 2022.

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