[2] The claims of Makati and Taguig over Fort Bonifacio and the surrounding Enlisted Men’s Barrios (Embo) barangays are deeply linked with historical events, land acquisitions, and legal proclamations, forming the basis of a complex territorial dispute.

[5][6][7] On August 2, 1994, the Pasig Regional Trial Court issued a Writ of Preliminary Injunction, explicitly referring to Parcels 3 and 4, Psu-2031 comprising the entirety of the Fort Bonifacio military reservation: In 2011, the Pasig Regional Trial Court made permanent the 1994 Writ of Preliminary Injunction that stated the entire Fort Bonifacio Military Reservation (including the Embo barangays), consisting of Parcels 3 and 4, Psu-2031, is confirmed to be part of the territory of the City of Taguig.

The ruling prevented the Department of Environment and Natural Resources (DENR) and the Land Management Bureau from disposing of, executing deeds of conveyances over, issuing titles, over the lots covered by Proclamation Nos.

It also ordered the City of Makati to refrain exercising jurisdiction, making improvements on, and from treating as part of its territory the Fort Bonifacio Military Reservation.

On August 5, 2013, after a year and a half of deliberations, it was decided in a 37-page decision written by Justice Marlene Gonzales-Sison of the Court of Appeals that the jurisdiction over Fort Bonifacio has reverted to Makati from Taguig.

[9] Taguig Mayor Lani Cayetano, however, maintained that this decision was not yet final and executory, and asked Justice Gonzales-Sison to recuse herself from the case as it was discovered that her family has close ties with the Binays of Makati.

[10] On August 22, 2013, the Taguig city government filed a motion for reconsideration before the Court of Appeals' Sixth Division, affirming its claim on Fort Bonifacio.

According to Taguig's legal department, jurisprudence, and the rules of procedure in the country's justice system, all say that the filing of a motion for reconsideration suspends the execution of a decision and puts it in limbo.

[16] In a decision released on April 27, 2022, the Supreme Court made permanent the 1994 Writ of Preliminary Injunction that Makati shall refrain from exercising jurisdiction over, making improvements on, or otherwise treating as part of its territory the Fort Bonifacio Military Reservation.

[19] Makati Mayor Abigail Binay claimed that the dispute is "not yet over", stating that her office has received a notice that the Supreme Court has set its case with Taguig for oral arguments.

The petition came after Taguig and Makati engaged in a dispute over schools and health facilities in Embo barangays, prompting national agencies to intervene.

[37] 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.

[38][39] 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.

[55] On November 29, 2023, Makati City Government recalled old ambulances deployed to barangay Comembo for battery replacement and subsequent repairs lasting until January 2024.

An ambulance was also transferred from barangay Rizal to Guadalupe Nuevo due to the former's proximity to Ospital ng Makati shared with Comembo.

[58] 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.

[2][67] On October 28, 2024, retired Associate Justice and former Taguig–Pateros representative Dante Tiñga filed certiorari and temporary restraining order petitions with the Supreme Court, questioning the constitutionality of Taguig City Ordinance No.

[78] 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.

[101] 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.

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.

The national roads in the Embo barangays remain under the jurisdiction of Department of Public Works and Highways (DPWH) – Metro Manila 2nd District Engineering Office that covers Makati, Parañaque, and the outskirt of Bonifacio Global City, while those in the rest of Taguig are under DPWH – Metro Manila 1st District Engineering Office.

[114] 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, including schools and health centers.

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.

[116] 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.

[117] Since September 2023, the construction of the Makati Intra-city Subway has been stalled for a required reworking, as its planned depot and some stations were initially intended to be located in the formerly disputed area.

[118][119] 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.

[122] Taguig later closed the park and the adjacent Makati Aqua Sports Arena (MASA) on March 3, 2024, citing lack of permits.

[127] The Taguig city government later refuted the accusations as false and labeled Makati a bully as well, denouncing its closures as "illegal and immoral.

[137] 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.