(a)All provinces, cities, municipalities, barangays, and such other politicalsubdivisions as may be created by law;(b)All LGUs in the Autonomous Region in Muslim Mindanao and otherautonomous political units as may be created by law, until such time that they shallhave enacted their own local government code; and(c)NGAs and other government instrumentalities including government-ownedand -controlled corporations (GOCCs) to the extent provided in the Code.ARTICLE 5.Rules of Interpretation. — In the interpretation of the provisions of theCode, the following rules shall apply:(a)The general welfare provisions, any provision on the powers of an LGU, andany question regarding the devolution of powers shall be liberally interpreted andresolved in their favor of the LGU.(b)Any fair and reasonable doubt on the powers of LGUs shall be liberallyinterpreted and resolved in their favor; and in cases involving lower and higher levelLGUs, in favor of the lower level LGU.(c)Rights and obligations existing on the date of effectivity of the Code andarising out of contracts or any other source of prestation involving an LGU shall begoverned by the original terms and conditions of said contracts or the law in forceat the time such rights were vested.(d)In the resolution of controversies arising under the Code where no legalprovision or jurisprudence applies, the customs and traditions in the place wherethe controversies take place may be resorted to.(e)In case of doubt, any tax ordinance or revenue measure shall be construedstrictly against the LGU enacting it, and liberally in favor of the taxpayer. Any taxexemption, incentive, or relief granted by any LGU pursuant to the provisions of theCode shall be construed strictly against the person claiming it.RULE IICreation, Conversion, Division, Merger, Abolition,and Alteration of Boundaries of Local Government UnitsARTICLE 6.Common Provisions. — (a) Authority to create LGUs — An LGU may becreated, converted, divided, merged, abolished, or its boundaries substantiallyaltered either by Act of Congress, in the case of a province, city, municipality, orany other political subdivision, or by ordinance passed by the sangguniangpanlalawigan or sangguniang panlungsod concerned, in the case of a barangaylocated within its territorial jurisdiction, subject to such limitations and requirementsprescribed in this Rule.