No, the implementation of the SC ruling on the Mandanas-Garcia cases cannot be deferred since it has already become final and executory last April 10, 2019. Thus, the adjusted NTA shares of LGUs shall be released to them starting FY 2022, as mandated by the SC Ruling. Moreover, the indicative FY 2022 NTA shares of LGUs based on the certifications issued by the Bureau of Internal Revenue (BIR), Bureau of Customs (BOC) and the Bureau of the Treasury (BTr) have already been issued through Local Budget Memorandum (LBM) No. 82 dated 14 June 2021,8 as adjusted by LBM No. 82-A dated 19 August 2021.9 The said LBM also prescribes the guidelines on the preparation of the FY 2022 annual budget of the LGUs. Below is the summary of the total shares by level of LGUs in the FY 2022 NTA: