Taguig issued a statement welcoming the ten Embo barangays to its jurisdiction. Meanwhile, Makati Mayor Abigail Binay conceded defeat after the Supreme Court denied Makati's second appeal. Taguig proposed the formation of a joint transition body and later conducted a meeting with officials of the affected barangays for transition. Makati also suggested holding a plebiscite covering the contested area if both city governments agree. Both city governments have engaged in a series of feuds in regards to the transition. Initial reactions from the residents of the Embo barangays about the Supreme Court ruling are negative. As a response to the ruling, some residents launched a series of
motorcade protests. The first motorcade protest was held on August 20, 2023, followed by three more on August 27, 2023, November 5, 2023, and January 30, 2024. Taguig would extend its scholarship program to residents of the formerly disputed area. Mayor Binay, on the other hand, pledged to continue to provide assistance to residents in the area. She claimed that Taguig would not be able to do so immediately, noting that its scholarship program has a residency requirement. The
Department of Budget and Management (DBM) reminded various government agencies to comply with the SC ruling with regard to budget planning and allocation.
Transfer of local government The
Department of the Interior and Local Government (DILG) ordered the transfer of the ten Embo barangays, formerly under Makati, to the jurisdiction of its Taguig field office, through a memorandum circular dated October 26, 2023. Meanwhile, the DILG National Capital Region was ordered to furnish reports to DILG Taguig of the ten barangays on the conduct of line inventory and turnover of the Barangay and Sangguniang Kabataan properties, financial records, documents and money accountabilities. Makati has excluded the ten barangays from its
national tax allotment (NTA) beginning fiscal year 2024, transferring them to Taguig by virtue of a memorandum issued by the
Department of Budget and Management (DBM) dated December 28, 2023. Makati Mayor Abigail Binay stated that the city expects big savings following the transfer of the ten barangays to Taguig, with 23 remaining barangays in Makati receiving each from the city's basic real property tax collection (RPT) for the fiscal year 2024.
Electorate Barangay and Sangguniang Kabataan Ahead of the
Barangay and Sangguniang Kabataan Elections (BSKE) held in October 2023, the COMELEC transferred the ten Embo barangays to Taguig. The DILG has instructed both the cities of Makati and Taguig to assist COMELEC regarding the upcoming BSKE. COMELEC has also instructed the Office of the Election Officer (OEO) of both Taguig and Makati (second district) to prepare a new list of qualified electoral boards, to print new voter's list reflecting the change to Taguig, and to ensure that voting centers would be available. Voters in the affected barangays were automatically transferred to Taguig. However, on November 25, newly elected barangay officials and SK chairpersons from the Embo barangays opted to take their oath before Makati Mayor Abigail Binay at the Makati City Hall.
Local election On June 28, 2024, the COMELEC formally listed the 10 Embo barangays to be under Taguig, thereby making them eligible to vote in the
2025 local elections, for mayor, vice mayor, and city council, but initially not for the congressman (district representative) position. Due to the
disenfranchisement of Embo residents, the COMELEC was informed by the
Taguig City Council of plans to pass a resolution reallocating the Embo barangays between Taguig's two existing legislative districts, adding four councilors per district for a total of 24 elective seats. This process culminated with the passage of Ordinance No. 144 on September 16, followed by Senate and House Concurrent Resolutions and COMELEC Resolution No. 11069 dated September 25, officially allowing Embo residents vote for a congressman for Taguig.
Representation in the Congress With the ruling, the fate of
Makati's 2nd district, which covered the Embo barangays and the non-contested barangays of
Guadalupe Nuevo, Guadalupe Viejo, and Pinagkaisahan, is uncertain. The remaining barangays in Makati does not satisfy the constitutional requirement of having at least 250,000 residents to be represented by a congressional district. With this development, Makati may be reduced to a
single district, with the Embo barangays potentially forming the third district of Taguig or being absorbed into the two existing districts. However, beginning in
2025, voters from the Embo barangays will not be able to vote for this district's representative to the
House of Representatives, as legislation should be passed to revise Taguig's legislative districts to include them. On September 14, 2024, the
Taguig City Council commenced its committee hearings on a proposed ordinance incorporating the Embo barangays into Taguig's two existing districts and increase the number of elected councilors in each district from 8 to 12, totaling 24. It was later enacted as Taguig City Ordinance No. 144 on September 16. Both Senate and House of Representatives also adopted Concurrent Resolution No. 26. On September 27, the
Commission on Elections (COMELEC) announced that they had adopted the Senate resolution as COMELEC Resolution No. 11069, allowing voters from the Embo barangays to vote for a district representative for Taguig in 2025. With this, barangays Comembo, Pembo, and Rizal will be included to the
1st district, while barangays Cembo, East Rembo, Pitogo,
Post Proper Northside,
Post Proper Southside, South Cembo, and West Rembo will be included to the
2nd district.
Ownership of public properties Background Due to the nature of the case, the Supreme Court decision favoring Taguig in the territorial dispute does not take into consideration the properties built in the Embo barangays using Makati funds. An injunction was issued by the court in 1994 to Makati so that the city will refrain from building on government lands as long as the case is ongoing. However, Makati asserted that the properties have been awarded by the national government through Proclamation No. 1916, which was signed on October 14, 2009, by President
Gloria Macapagal Arroyo. However, subsequent Proclamations after 1994 that granted properties, land and other benefits to Makati in the area could be assailed or invalidated for the same faulty assumption as the 1986 Marcos proclamation. In line with the principle that accessory follows the principal,
Justice Secretary Jesus Crispin Remulla stated in a three-page
legal opinion dated August 29, 2024, that buildings and structures located within Embo naturally falls within Taguig's jurisdiction. However, the
Department of Justice could not conclusively determine whether Makati's health centers are obliged to pay reimbursements or rent to Taguig until the source of funds for their construction is clearly determined. If Makati insists on ownership and continues to deprive the Embo citizens of public facilities, they can be considered as builders in bad faith, and Taguig, as rightful owner of the land, is entitled to remedies to rectify this. If the lands are titled to Makati, they are subject to the property, tax, business, and zoning laws of Taguig, and if untitled, Makati is basically squatting on Taguig lands. The transfer of registry records will be the solution to this conundrum. The case is similar to the 1989 and 2001
Camarines Norte vs.
Quezon territorial dispute, in which the Supreme Court ruled in favor of
Santa Elena, Camarines Norte, over
Calauag, Quezon. The municipality was able to gain most of the government properties in the disputed barangays like barangay halls, schools, covered courts without the need for the writ of execution. On April 1, 2024, Makati announced that it filed a complaint with the
Office of the Ombudsman against three Taguig city government employees, including the treasurer Voltaire Enriquez, for alleged graft, corruption, and neglect of duty. This stemmed from an alleged delay since May 2023 by the treasurer's office in releasing tax clearance documents for three parcels of land acquired by Makati from the
Bases Conversion and Development Authority. Taguig denounced Makati's actions as "harassment." Additionally, in September 2023, the construction of the
Makati Intra-city Subway was stalled for a required reworking, as its planned depot and some stations were initially intended to be located in the formerly disputed area. It was later cancelled on May 2, 2025, following the withdrawal of Philippine Infradev Holdings, Inc. as Makati's private partner for the project.
Makati Park and Garden standoff in May 2025 by virtue of a court order. On March 1, 2024, Taguig TMO members attempted to seize control of the then-
Makati Park and Garden but was prevented by the Makati Public Safety Department (PSD). Taguig later closed the park and the adjacent Makati Aqua Sports Arena (MASA) on March 3, 2024, citing lack of permits. However, Makati contended that the closure order did not include MASA and also accused Taguig of continuously land-grabbing their facilities. It also argued against needing permits or paying taxes to Taguig, citing Presidential Proclamation No. 1916 series of 2009. The closure of MASA affected 4,400 Makati public school students who use it for their swimming lessons. Taguig, for its part, cited that under the Local Government Code, it is authorized to regulate any business, trade, and activity within its jurisdiction, and it cited Makati's "unlawful possession" of the park. During the park's attempted takeover and closure, Makati city government employees were reportedly trapped inside the park and in MASA, respectively. The incident led to the filing of
illegal detention cases against Taguig officials led by Mayor Lani Cayetano before the Taguig City Prosecutor's Office. The Taguig city government later refuted the accusations as false and labeled Makati a bully as well, denouncing its closures as "illegal and immoral." The illegal detention charges were later dismissed due to lack of evidence. In May 2025, the park was reopened by the City of Taguig and was rechristened as the "
Taguig People's Park", following the city's takeover of public properties in accordance to court order that allows Taguig to exclusively possess government properties in the Embo barangays.
Possession of public properties On May 5, 2025, the Regional Trial Court (RTC) of Taguig issued a 72-hour Temporary Restraining Order (TRO) directing the City of Makati to immediately cease obstructing the City of Taguig's access to and exclusive full possession of public properties in the Embo barangays covered by Proclamation Nos. 518 and 1916. The TRO covers health centers, multi-purpose buildings, day care centers, barangay halls, covered courts, parks and other government properties. Upon possession, Taguig reopened all facilities covered by the TRO the following day for the benefit and enjoyment of the public. The TRO was given a 17-day extension on May 9. Before the TRO extension expires, the court granted Taguig's prayer for preliminary
injunction, which effectively retains Taguig's control of the facilities for the continued public services for the Embo barangays.
Court jurisdiction By virtue of Administrative Matter No. 23-10-01-SC dated December 5, 2023, the Supreme Court of the Philippines is set to transfer the jurisdiction of civil and criminal cases committed within the Embo barangays from Makati courts to Taguig courts effective January 1, 2024. It also named seven Makati courts and four Metropolitan Trial Courts to assist their Taguig counterparts, which are pending an increase in numbers. In response to the jurisdictional change,
Taguig–Pateros 1st district Representative
Ading Cruz filed legislation seeking to create ten additional Regional Trial Court branches and five Metropolitan Trial Court branches in Taguig. The measure was originally introduced as House Bill No. 10378 on May 8, 2024, but remained pending through the end of the
19th Congress. It was subsequently re-filed for the
20th Congress as House Bill No. 1974 on July 16, 2025 and remains pending with the
House Committee of Justice as of July 30, 2025.
Businesses and real property In November 2023, business establishments in the Embo barangays are now advised to register in Taguig. The local government of Taguig would accommodate and process the replacement of Makati business permits. In the same month, land owners in the Embo barangays are now advised to pay
real property tax in Taguig. The
Land Registration Authority (LRA) issued an order, dated January 1, 2024, to transfer all transactions related to the properties in the Embo barangays from Makati's Registry of Deeds to Taguig's Registry of Deeds.
Emergency services Police and Fire Sub-Station are among those affected by the dispute. In August 2023, the
Philippine National Police has started preparations to realign its police forces in the Embo barangays. According to its initial plan, incumbent police officers assigned in the area would remain but would be turned over from Makati Central Police Station to Taguig Central Police Station. On November 29, 2023, Makati City Government recalled old ambulances deployed to barangay Comembo for battery replacement and subsequent repairs lasting until January 2024. They claimed repairs were necessary before returning them to their donor, the
Department of Health (DOH), as per terms in the Deed of Donation executed in September 2021. In January 2024, another Comembo ambulance was temporarily recalled for inventory and licensing until it was redeployed on February 8. An ambulance was also transferred from barangay Rizal to
Guadalupe Nuevo due to the former's proximity to Ospital ng Makati shared with Comembo. However, the Taguig City Government accused Makati of "summarily pulling out" those old ambulances while announcing the turnover of new ambulances to Comembo and Rizal on February 11, 2024. Makati insisted that an official Notice of Revocation is required before handing them to Taguig. Fire substations in the Embo barangays were initially closed down by the Makati City Government, but were later reopened on January 5, 2024, by the DILG, which assumed direct supervision. National government-owned fire equipment would be supplied to the substations and Taguig firefighters would be stationed there. The decision to close the substations drew criticism from Senator
Alan Peter Cayetano, husband of Taguig Mayor Lani Cayetano.
Administration of schools The Regional Office of the Department of Education–National Capital Region has issued a memorandum ordering the transfer of the affected 14 Embo public elementary and high schools from the Schools Division Office (SDO) of Makati City to the Schools Division Office of Taguig City and Pateros. A meeting was held between the officials of the SDO of Taguig City and Pateros, local officials of Taguig, and the principals of the affected Embo public schools and tackled that Taguig is ready for the opening of classes in the affected schools on August 29, 2023. The schools would be later placed under the direct supervision of the national
Department of Education as tensions arose between the two cities regarding the ownership, management and administration of the schools. Meanwhile, the Makati City Government stated that it is willing to lease 11 out of 14 public schools in the Embo area, in an effort to reinforce their claim on the properties. Transfer of management, operations and administration of the 14 affected schools from Makati to Taguig was expedited, completing it by January 1, 2024, when those were finally placed under the supervision of Taguig City's SDO. The Makati City Government later appealed to the DepEd to retain
Makati Science High School, Fort Bonifacio Elementary School, and Fort Bonifacio High School under the SDO of Makati City and to integrate both Fort Bonifacio-named schools with the adjacent
University of Makati, owned by the city government, as laboratory schools. However, in July 2024, their request was denied by the department, citing a lack of legal basis and justification. DepEd Undersecretary Revsee Escobedo cited that granting the request would violate the Supreme Court ruling, the
Constitution, and the Basic Education Act of 2001, which mandates that basic education governance is a responsibility of the national government. Additionally, starting from the academic year 2024–2025, students from the Embo barangays enrolled at the University of Makati would be reclassified as non-Makati residents. The waived tuition fees exclusively for Makati residents remained in place for them for the remainder of the academic year 2023–2024.
Daycare centers is designated by Taguig as the temporary location of two
Post Proper Southside daycare centers. Originally scheduled to close on December 31, 2023, the Makati City Government decided to extend the operations of daycare centers in the Embo barangays until they were closed on January 31, 2024. Taguig, on a statement dated February 1, 2024, criticized Makati for shutting down the daycare centers without prior notice and allegedly removing daycare equipment. As a response, Makati City Administrator Claro Certeza stated that Taguig officials were already informed about the closure but chose to blame Makati for their lack of action. He argued that Taguig violated the memorandum of agreement signed with the DepEd in such designation of public elementary schools as temporary daycare centers, asserting that daycare centers are not within the scope of the DepEd. Taguig later refuted claims of receiving prior notice from Makati and asserted that Makati did not coordinate with them.
Healthcare On September 25, 2023, Makati City Administrator Claro Certeza alleged that the Taguig City Government rejected the deals regarding the transfer of 8 health centers, the
Ospital ng Makati, and patient data in the areas affected by the territorial dispute between the cities. The Makati City Government proposed a credit line for Taguig and offered Taguig the option to lease or purchase the facilities it built on the contested areas. However, Taguig countered the proposed deals and memorandums with Makati, asserting that the Makati City Government is acting on bad faith and their proposed deals were founded on the baseless claim that Makati owns the land and the health centers erected on it. Taguig also accused Makati of violating the agreement with the
Department of Health (DOH), which stated that both Taguig and Makati shall not take up ownership of existing land and buildings while the transition discussions are ongoing. On January 1, 2024, the Makati City Government announced the discontinuation of Yellow Card benefits, which includes healthcare subsidies, for Embo residents (excluding city employees), and closed down health centers and lying-in clinics in Embo due to expired licenses. On January 3, the Taguig City Government stepped in by providing free teleconsultation, free dialysis, and personal medical consultation in its health centers to Embo residents and designated catchment health centers for them in
Fort Bonifacio,
Pinagsama, and
Ususan. It later opened its new satellite pharmacy in
East Rembo for them on January 5. Additional services like Home Health for bedridden patients and Doctor on Call were made available to Embo residents on January 11. Makati also announced that the
Ospital ng Makati offers free consultations to Embo outpatients, with laboratory services free for senior citizens aged 60 and above. Residents of the Embo barangays still have access to free consultations at health centers in Makati, as well as Lingkod Bayan Caravan, the city government's health caravan. In early January 2024, the Taguig City Government claimed that Makati declined to turn over the facilities and also accused it for "deceit and fraud" in closing down the health centers in the Embo barangays. As a result, the DILG invited Mayors Binay and Cayetano and the DOH for a meeting over such closures. During a DOH budget hearing at the
Senate on November 19, 2024, Senator Alan Peter Cayetano criticized Health Secretary
Ted Herbosa for not addressing such closures, which missed the turnover deadline on September 1, 2024, and likened him to
Pontius Pilate for avoiding responsibility. While Taguig's alternative healthcare services exist, Herbosa claimed that the department's Medical Assistance to Indigent Patients (MAIP) covered the needs of Embo residents. On May 7, 2025, health centers in Embo were reopened a day after they were taken over by Taguig.
Social welfare On September 28, 2023, the residents of the Embo barangays are now eligible to receive scholarships from the Taguig City Government. The city said it received 5,000 scholarship applications, with 387 recipients already receiving their cash allowance within the first two days. Taguig also started giving out cash gifts to senior citizens of the Embo barangays. In late 2023, the Taguig City Government began distributing its annual
Pamaskong Handog () bags, containing grocery items, to the residents of Embo barangays in anticipation of Christmas, although the Makati City Government continued distributing their
Pamaskong Handog bags to such residents until that year. Makati also provided free rides to them for ''
Ayala Avenue New Year's Eve Countdown to 2024: A Grand Showcase of Filipino Talent'', a New Year's Eve street party held in the
Makati Central Business District, with six pick-up and drop-off points in the area. On January 1, 2024, the Makati City Government discontinued the benefits and incentives of the Blu Cards of senior citizens in the Embo barangays, while clarifying that their Makatizen card may still be used as a
debit card and valid ID. Weeks later, it announced that the Solo Parent Cards that it issued to single parents from the Embo barangays are no longer valid.
Postal codes Effective February 2024, the
Philippine Postal Corporation (PHLPOST) assigned the range of 1640 to 1649 as the new
ZIP codes to the Embo barangays now part of Taguig. The range replaced 1214 to 1218, left Pinagkaisahan in Makati as the only barangay under 1213, and deconsolidated the Inner Fort (Post Proper) barangays from 1200 of the Makati Central Post Office (CPO). ;Notes:
Road and traffic management passing through the Embo barangays is now included in Taguig's exemption from the MMDA's expanded number coding scheme and is now under the jurisdiction of DPWH Metro Manila 1st District Engineering Office. As of November 14, 2023, the Embo barangays were placed under the jurisdiction of Taguig's Traffic Management Office (TMO). Consequently, the area is now covered by the exemption under the
expanded number coding scheme by the
Metro Manila Development Authority (MMDA) that is also applied in Taguig, having been previously under Makati's full number coding scheme (Monday to Friday, 7:00 am to 7:00 pm
PHT). However, the MMDA's coding scheme (Monday to Friday, 7:00 am to 10:00 am and 5:00 pm to 8:00 pm PHT) is still enforced on
Circumferential Road 5 (C-5), which traverses the formerly disputed area. Both schemes are not implemented on
holidays. The national roads in the Embo barangays were now under the jurisdiction of the
Department of Public Works and Highways (DPWH) – Metro Manila 1st District Engineering Office which covers the whole of Taguig. Formerly, these roads were under the Metro Manila 2nd District Engineering Office which manages national roads in Makati. However, the six
Roman Catholic parishes in the Embo barangays remain under the
Archdiocese of Manila, which includes Makati, and were not transferred to the
Diocese of Pasig, which includes Taguig. This is because diocesan boundaries are determined by the
Vatican and do not necessarily follow civil boundaries. Consequently, such parishes remain under the jurisdiction of the
episcopal vicar for Makati. Additionally, the group that meets at
The Church of Jesus Christ of Latter-day Saints chapel in Comembo continues to be referred to as Makati Philippines East
Stake despite the barangay's new location in northern Taguig. ==References==