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proceed from the national

government to the local government
THE LOCAL units.

GOVERNMENT CODE (b) It is also the policy of the State
to ensure the accountability of local
OF THE PHILIPPINES government units through the
institution of effective mechanisms
of recall, initiative and referendum.
BOOK I
(c)It is likewise the policy of the
GENERAL PROVISIONS
State to require all national
TITLE ONE. - BASIC agencies and offices to conduct
periodic consultations with
PRINCIPLES
appropriate local government units,
CHAPTER 1. - THE non-governmental and people's
CODE: POLICY AND organizations, and other concerned
APPLICATION sectors of the community before
any project or program is
SECTION 1. Title. - This Act shall implemented in their respective
be known and cited as the "Local jurisdictions.
Government Code of 1991".
SEC. 3. Operative Principles of
SEC. 2. Declaration of Policy. - (a) Decentralization. - The formulation
It is hereby declared the policy of and implementation of policies and
the State that the territorial and measures on local autonomy shall
political subdivisions of the State be guided by the following operative
shall enjoy genuine and meaningful principles:
local autonomy to enable them to
attain their fullest development as (a) There shall be an effective
self-reliant communities and make allocation among the different local
them more effective partners in the government units of their respective
attainment of national goals. powers, functions, responsibilities,
Toward this end, the State shall and resources;
provide for a more responsive and
(b) There shall be established in
accountable local government
every local government unit an
structure instituted through a
system of decentralization whereby accountable, efficient, and dynamic
local government units shall be organizational structure and
operating mechanism that will meet
given more powers, authority,
the priority needs and service
responsibilities, and resources. The
requirements of its communities;
process of decentralization shall

(c) Subject to civil service law, rules beenhanced by providing them with
and regulations, local officials and opportunities to participate actively
employees paid wholly or mainly in the implementation of national
from local funds shall be appointed programs and projects;
or removed, according to merit and
fitness, by the appropriate (h) There shall be a continuing
appointing authority; mechanism to enhance local
autonomy not only by legislative
(d) The vesting of duty, enabling acts but also by
responsibility, and accountability in administrative and organizational
local government units shall be reforms;
accompanied with provision for
reasonably adequate resources to (i) Local government units shall
discharge their powers and share with the national government
effectively carry out their functions; the responsibility in the
hence, they shall have the power to management and maintenance of
create and broaden their own ecological balance within their
sources of revenue and the right to territorial jurisdiction, subject to
a just share in national taxes and an the provisions of this Code and
equitable share in the proceeds of national policies;
the utilization and development of
the national wealth within their (j) Effective mechanisms for
respective areas; ensuring the accountability of local
government units to their respective
(e) Provinces with respect to constituents shall be strengthened
component cities and in order to upgradecontinually the
municipalities, and cities and quality of local leadership;
municipalities with respect to
component barangays, shall ensure (k) The realization of local
that the acts of their component autonomy shall be facilitated
units are within the scope of their through improved coordination of
prescribed powers and functions; national government policies and
programs and extension of
(f) Local government units may adequate technical and material
group themselves, consolidate or assistance to less developed and
coordinate their efforts, services, deserving local government units;
and resources for purposes
commonly beneficial to them; (l) The participation of the private
sector in local governance,
(g) The capabilities of local particularly in the delivery of basic
government units,especially the services, shall be encouraged to
municipalities and barangays, shall ensure the viability of local

autonomy as an alternative strategy taxpayer. Any tax exemption,
for sustainabledevelopment; and incentive or relief granted by any
local government unit pursuant to
(m) The national government shall the provisions of this Code shall be
ensure that construed strictly against the
decentralizatioontributes to the person claiming it.
continuing improvement of the
performance of local government (c) The general welfare provisions
units and the quality of community in this Code shall be liberally
life. interpreted to give more powers to
local government units in
SEC. 4. Scope of Application. - This accelerating economic development
Code shall apply to all provinces, and upgrading the quality of life for
cities, municipalities, barangays, the people in the community;
and other political subdivisions as
may be created by law, and, to the (d) Rights and obligations existing
extent herein provided, to officials, on the date of effectivity of this
offices, or agencies of the national Code and arising out of contracts or
government. any other source of prestation
involving a local government unit
SEC. 5. Rules of Interpretation. - shall be governed by the original
In the interpretation of the terms and conditions of said
provisions of this Code, the contracts or the law in force at the
following rules shall apply: time such rights were vested; and

(a)Any provision on a power of a (e)In the resolution of controversies
local government unit shall be arising under this Code where no
liberally interpreted in its favor, and legal provision or jurisprudence
in case of doubt, any question applies, resort may be had to the
thereon shall be resolved in favor of customs and traditions in the place
devolution of powers and of the where the controversies take place.
lower local government unit. Any
fair and reasonable doubt as to the CHAPTER 2. - GENERAL
existence of the power shall be POWERS AND ATTRIBUTES
interpreted in favor of the local OF LOCAL GOVERNMENT
government unit concerned; UNITS

(b) In case of doubt, any tax SEC. 6. Authority to Create Local
ordinance or revenue measure shall Government Units. - A local
be construed strictly against the government unit may be created,
local government unit enacting it, divided, merged, abolished, or its
and liberally in favor of the boundaries substantially altered

either by law enacted by Congress descriptions; and sufficient to
in the case of a province, city, provide for such basic services and
municipality, or any other political facilities to meet the requirements
subdivision, or by ordinance passed of its populace. Compliance with
by the sangguniang panlalawigan or the foregoing indicators shall be
sangguniang panlungsod concerned attested to by the Department of
in the case of a barangay located Finance (DOF), the
within its territorial jurisdiction, NationalStatistics Office (NSO), and
subject to such limitations and the Lands Management
requirements prescribed in this Bureau(LMB) of the Department of
Code. Environment and Natural
Resources(DENR).
SEC. 7. Creation and Conversion. -
As a general rule, the creation of SEC. 8. Division and Merger. -
alocal government unit or its Division and merger of existinglocal
conversion from one level to government units shall comply with
another level shall be based on the same requirements herein
verifiable indicators of viability and prescribed for their creation:
projected capacity to provide Provided, however, That such
services, to wit: division shall not reduce the
income, population, or land area of
(a) Income. - It must be sufficient, the local government unit or units
based on acceptable standards, to concerned to less than the
provide for all essential government minimum requirements prescribed
facilities and services and special in this Code: Provided, further, That
functions commensu- rate with the the income classification of the
size of its population, as expected of original local government unit or
the local government unit units shall not fall below its current
concerned; income classification prior to such
division. The income classification
(b) Population. - It shall be of local government units shall be
determined as the total number of updated within six (6) months from
inhabitants within the territorial the effectivity of this Code to reflect
jurisdiction of the local government the changes in their financial
unit concerned; and position resulting from the
increased revenues as provided
(c) Land Area. - It must be herein.
contiguous, unless it comprises two
or more islands or is separated by a SEC. 9. Abolition of Local
local government unit independent Government Units. - A local
of the others; properly identified by government unit may be abolished
metes and bounds with technical when its income, population, or

land area has been irreversibly selecting said site, factors relating
reduced to less than the minimum to geographical centrality,
standards prescribed for its creation accessibility, availability of
under Book III of this Code, as transportation and communication
certified by the national agencies facilities, drainage and sanitation,
mentioned in Section 17 hereof to development and economic
Congress or to the sanggunian progress, and other relevant
concerned, as the case may be. considerations shall be taken into
account.
The law or ordinance abolishing a
local government unit shall specify (b)When conditions and
the province, city, municipality, or developments in the local
barangay with which thelocal government unit concerned have
government unitsought to be significantly changed subsequent to
abolished will be incorporated or the establishment of the seat of
merged. government, its sanggunian may,
after public hearing and by a vote of
SEC. 10. Plebiscite Requirement. - two-thirds (2/3) of all its members,
No creation, division, merger, transfer the same to a site better
abolition, or substantial alteration suited to its needs. Provided,
of boundaries of local government however, That no such transfer
units shall take effect unless shall be made outside the territorial
approved by a majority of the votes boundaries of the local government
cast in a plebiscite called for the unit concerned.
purpose in the political unit or units
directly affected. Said plebiscite The old site, together with the
shall be conducted by the improvements thereon, may be
Commission on Elections (Comelec) disposed of by sale or lease or
within one hundred twenty (120) converted to such other use as the
days from the date of effectivity of sanggunian concerned may deem
the law or ordinance effecting such beneficial to the local government
action, unless said law or ordinance unit concerned and its inhabitants.
fixes another date.
(c) Local government offices and
SEC. 11. Selection and Transfer of facilities shall not be transferred,
Local Government Site, Offices and relocated, or converted to other
Facilities. - (a) The law or ordinance uses unless public hearings are first
creating or merging local conducted for the purpose and the
government units shall specify the concurrence of the majority of all
seat of government from where the members of the sanggunian
governmental and corporate concerned is obtained.
services shall be delivered. In

(PHC). in consultation with the (2) City roads. 12. concerned shall bear the expenses may. or branches of the schools. thorough-fares. cities. referred to in this Code as owned or -controlled corporation independent component cities. centers and other health boulevards. . as far as practicable. upon the SEC.and bridges. and and bridges. hereinafter government unit or government.SEC. and other owned or -controlled corporations health facilities. community municipalities. within its territorial jurisdiction: (1) City barangays. be located. following within its territorial jurisdiction: (3) Public elementary. in consultation with the for the construction of its buildings Philippine Historical Commission. and may. change the name of the thoroughfares. avenues. the local government unit building owned by the concerned shall take into account provincial government. local elective officials. (4) City hospitals. Government Centers. avenues. Philippine Historical Commission boulevards. secondary and vocational or (1) Component cities and technical schools. government units. sanggunian concerned. - Provinces. post-secondary and tertiary agencies. voters from voting for provincial The national government . and facilities in the government change the name of the following center.(a) concerned. national government . and municipalities (3) Public vocational or shall endeavor to establish a technical schools and other government center where offices. the existing facilities of national and (b) The sanggunian of highly local agencies and offices which urbanized cities and of component may serve as the government center cities whose charters prohibit their as contemplated under this Section. health (2) Provincial roads. local (4) Provincial hospitals. The sangguniang panlalawigan may. . Naming of Local recommendation of the Government Units and Public sangguniang barangay Places. In designating such a (5) Any other public place or center. upon the colleges and non-chartered recommendation of the colleges. or government- health centers. 13. facilities. Streets and Structures.

the representative of other tertiary schools. creating it. government unit shall be effective only upon ratification in a plebiscite (3) city and municipal public conducted for the purpose in the elementary. hospitals. post-secondary and the President. change the (e) A change of name of a public name of the following within its school shall be made only upon the territorial jurisdiction: recommendation of the local school (1) city and municipal board concerned. health centers and other health facilities. health centers. corporate existence shall commence (d) None of the foregoing local upon the election and qualification government units. 14. Political and Corporate government unit or a public place. its municipal government. (5) Any other public place or street or structure with historical. and other concerned. secondary and political unit directly affected. Beginning of Corporate (5)Any other public place or Existence. barangay roads. and the Bureau of Posts shall be (4) city and municipal notified. or ethnic significance shall government. .When a new local building owned by the government unit is created. barangays. not oftener than once every ten (10) years. thoroughfares. Nature of Local Government Units. consultation with the Philippine Historical Commission. unless by a unanimous vote of the sanggunian (c) The sanggunians of component concerned and in consultation with cities and municipalities may. . The name of a local SEC. (g) The change of name of anylocal and bridges. of its chief executive and a majority places. upon recommendation of the (f) A change of name of public sangguniang barangay hospitals. in the PHC. the legislative district concerned. In vocational or technical any change of name. boulevards. avenues. and SEC. not be changed. building owned by thecity cultural. health facilities shall be made only upon the recommendation of the (2) city. in any case. or buildings shall be named of the members of its sanggunian. the Office of schools. after a living person. nor may a unless some other time is fixed change of name be made unless for therefor by the law or ordinance a justifiable reason and. municipal and local health board concerned. 15. institutions.

enhance economic (ii) Health and social welfare prosperity and social justice. services which include promote full employment among maintenance of barangay their residents. it shall exercise discharge the functions and powers as a political subdivision of responsibilities of national agencies the national government and as a and offices devolved to them corporate entity representing the pursuant to this Code. 16. incidental for its efficient and effective governance. technological capabilities. maintain peace and health center and day-care order. improve public morals. convenience of their inhabitants. appropriate. . the powers expressly granted. Local inhabitants of its territory. Basic Services and related to general hygiene and Facilities. as efficient and effective provision of well as the basic services and facilities powers necessary. promote health and safety. local government (1)For a Barangay: units shall ensure and support. those appropriate. (iii) Services and facilities SEC. but are promotion of the general welfare. or enumerated herein. As such.(a) Local government . They shall also law. among other things. not limited to.Every local government unit units shall endeavor to be self- created or recognized under this reliant and shall continue exercising Code is a body politic and corporate the powers and discharging the endowed with powers to be duties and functions currently exercised by it in conformity with vested upon them.Every discharge such other functions and local government unit shall exercise responsibilities as are necessary. the preservation and enrichment of (i) Agricultural support culture. government units shall likewise exercise such other powers and SEC. 17. services which include enhance the right of the people to a planting materials balanced ecology. the following: Within their respective territorial jurisdictions. and preserve the comfort and center.. encourage and distribution system and support the development of operation of farm produce appropriate and self-reliant collection and buying scientific and stations. or incidental to necessarily implied therefrom. and those (b) Such basic services and which are essential to the facilities include. . General Welfare.

beautification.purpose hall. control services. cooperatives. and irrigation system. water and solid waste collection. municipal waters including the conservation of (v) Maintenance of barangay mangroves. coconut. fifty (50) square kilometers. and medicinal plant gardens. management and control of communal forests (viii) Satellite or public with an area not exceeding market. and on primary health care. (2) For a municipality: greenbelts. interbarangay . sanitation. and other kinds communicable disease of seedling nurseries. projects which include integrated social forestry (vii) Information and reading programs and similar center. and projects. multipurpose pavement. and include the implementation other seeding materials for of programs and projects aquaculture. implementation of plaza. purchase of improvement and medicines. development of local and equipment needed to distribution channels. fingerlings. corn. control and such as multi. maternal and child care. research services and facilities related to agriculture (iii) Subject to the provisions and fishery activities which of Title Five. Book I of this include dispersal of livestock Code. access to demonstration farms. establishment of tree parks. and (iv) Maintenance of enforcement of fishery laws in katarungang pambarangay. and similar forest (i) Extension and on-site development projects. and community-based forestry other similar facilities. sports center. medical supplies. palay. carry out the services herein preferably through enumerated. health services which and poultry. where viable. fruit communicable and non- tree. review of the DENR. quality secondary and tertiary health control of copra and services. vegetable seed farms. soil resource utilization and conservation projects. roads and bridges and water supply systems (ii) Pursuant to national policies and subject to (vi) Infrastructure facilities supervision.

livelihood and communal irrigation. spring (v) Information services development. and sports supervision of business facilities and equipment. (xi) Tourism facilities and (vii) Municipal buildings. artesian wells. information systems. traffic signals systems. dikes. fish ports. other tourist attractions. cultural centers. school buildings and disabled persons. health vagrants. and family planning services. and concessions. welfare of the elderly and bridges. sanitation. and other similar projects. but not community welfare. system or environmental slaughterhouses and other management system and municipal enterprises. and security other similar services for such facilities. and similar a public library. clinics. juvenile facilities necessary to carry delinquents. beggars. tax and drainage and sewerage. small other pro-poor water impounding projects projects. public parks including the acquisition of including freedom parks.(iv) Social welfare services the needs of the residents of which include programs and the municipality and which projects on child and youth are funded out of municipal welfare. nutrition services. equipment. scavengers. facilities. facilities. street centers and other health children. drug abuse. services or facilities related to general hygiene and (x) Public cemetery. and other facilities for public community-based elementary and secondary rehabilitation programs for schools. municipal roads welfare. family and funds including. rainwater which include investments collectors and water supply and job placement systems. and maintenance of and road signs. seawalls. and (viii) Infrastructure facilities (xii) Sites for police and fire intended primarily to service . and victims of out health services. (vi) Solid waste disposal (ix) Public markets. regulation and playgrounds. and marketing information flood control. women's limited to.

enforcement of forestry laws limited to community-based (viii) Programs and projects forestry projects. and. and bridges. control and reclamation projects. provincial roads technology. and purposes. animal (vi) Provincial buildings. breeding stations. and other those funded by the Social laws on the protection of the Security System (SSS). of the residents of the province and which are (ii) Industrial research and funded out of provincial development services. inter-municipal waterworks. flood control. stations and substations and include hospitals and other the municipal jail. pollution for low-cost housing and control law. but not as the transfer of appropriate limited to. fishermen's cooperatives and other collective organizations. the Home Development Mutual Fund (HDMF): (iv) Subject to the provisions Provided. (3) For a Province: (v) Social welfare services (i) Agricultural extension and which include pro grams and on-site research services and projects on rebel returnees facilities which include the and evacuees. and mini-hydro Government Service electric projects for local Insurance System (GSIS). (vii) Infrastructure facilities as well as the transfer of intended to service the needs appropriate technology. small-scale other mass dwellings. and assistance in the assembly areas. Book I of this for these programs and Code. and provincial jails. and other organization of farmers' and similar facilities. That national funds of Title Five. supervision. drainage and (iii) Pursuant to national sewerage. and policies and subject to irrigation systems. and diseases. population plant and animal pests development services. freedom artificial insemination parks and other public centers. environment. relief prevention and control of operations. health services which projects shall be equitably . similar facilities. livestock markets. tertiary health services. and review of the DENR. except mining law. as well funds including. dairy farms.

except in those cases where the local government unit (ix) Investment support concerned is duly designated as the services. the term "devolution" refers to the act by (ii) Support for education. based guidelines. the various local government units (c) Notwithstanding the provisions to perform specific functions and of subsection (b) hereof. including access to implementing agency for such credit financing. facilities. public responsibilities. works and infrastructure projects and other facilities funded by the (f) The national government or the national government under the next higher level of local annual General Appropriations Act. plans. allocated among the regions executive orders. (x) Upgrading and modernization of tax (d) The designs. shall be undertaken by the local subject to national policy government unit concerned. services through the use of and the procurement of equipment computer hardware and and materials from both foreign software and other means. programs. and those wholly in proportion to the ratio of or partially funded from foreign the homeless to the sources. projects. pertinent augment the basic services and . As used in this Code. government unit may provide or other special laws. (e) National agencies or offices (4) For a City: concerned shall devolve to local government units the responsibility All the services and facilities of the for the provision of basic services municipality and province. and local sources necessary for the provision of the (xi) Inter-municipal foregoing services and facilities telecommunications services. which the national government police and fire services and confers power and authority upon facilities. (i) Adequate communication and transportation facilities. testing of materials. standards and guidelines. are not covered under this population. information and collection specifications. the following: Section within six (6) months after the effectivity of this Code. and services. Section. and on national policies. (xii) Tourism development and promotion programs. and in and facilities enumerated in this addition thereto.

if made available. lease. and other units may. assets of these regional offices shall encumber.facilities assigned to a lower level of government units in the region local government unit when such in accordance with the rules and services or facilities are not made regulations issued by the oversight available or. by ordinance. its instrumentalities Personnel of said national agencies and government-owned or . establish such field units as may be necessary for monitoring purposes (j) To ensure the active and providing technical assistance participation of the private sector in to local government units. rules (b) hereof before applying the same and regulations shall not for other purposes. salary or national agencies and offices may tenure. local government properties. The local governance. are assigned to the extent that it is Any fund or resource available for administratively viable as the use of local government units determined by the said oversight shall be first allocated for the committee: Provided. Further. Said diminution of rank. (i) The devolution contemplated in this Code shall include the transfer (g) The basic services and facilities to local government units of the hereinabove enumerated shall be records. equipment. That the provision of basic services or rights accorded to such personnel facilities enumerated in subsection pursuant to civil service law. inadequate to meet the requirements of its inhabitants. provided in this Code. functions. funding support from the national government. and other funded from the share of local assets and personnel of national government units in the proceeds of agencies and offices corresponding national to the devolved powers. unless otherwise be impaired: Provided. taxes and other local revenues and and responsibilities. sell. are committee created under this Code. without any the approval of this Code. That regional directors who are career executive service officers and (h) The Regional offices of national other officers of similar rank in the agencies or offices whose functions said regional offices who cannot be are devolved to local government absorbed by the local government units as provided herein shall be unit shall be retained by the phased out within one (1) year from national government. or otherwise dispose of be distributed to the local public economic enterprises owned . equipment. or offices shall be absorbed by the controlled corporations which are local government units to which tasked by law to establish and they belong or in whose areas they maintain such services or facilities.

to create upon payment of just their own compensation. to acquire. alienate. pursuant to the sources of revenue and to levy provisions of the Constitution and taxes. . or Provided. SEC. Local SEC.A local government units shall have the government unit may. the amount otherwise dispose of real or to be paid for the personal property held by them in expropriated property shall be their proprietary capacity and to determined by the proper court. . That to them without need of any further the local government unit action. further. fees. develop. effective implementation of their or purpose. finally. That the power of disposition and which shall be eminent domain may not be retained by exercised unless a valid and definite them. Eminent Domain. or proprietary powers and functions and thereby ensure their Costs may also be charged for the development into self-reliant delivery of basic services or facilities communities and active enumerated in this Section. Power to Generate and Apply Resources. objectives and priorities. 18. apply their resources and assets for based on the fair market value at productive.by them in their proprietary furtherance of their governmental capacity. 19. program benefit of the poor and the landless. encumber. developmental. or welfare for the development plans. to have may immediately take possession of an equitable share in the proceeds the property upon the filing of the from the utilization and expropriation proceedings and development of the national wealth upon making a deposit with the and resources within their proper court of at least fifteen respective territorial percent (15%) of the fair market jurisdictions including sharing the value of the property based on the same with the inhabitants by way of current tax declaration of the direct benefits. participants in the attainment of national goals. and such offer was not automatically and directly released accepted: Provided. through its power and authority to establish an chief executive and acting pursuant organization that shall to an ordinance. accrue exclusively for their use and however. to have a just share in offer has been previously made to national taxes which shall be the owner. . property to be expropriated: lease. That. and charges which shall pertinent laws: Provided. in the exercise or property. exercise the power be responsible for the efficient and of eminent domain for public use. or the time of the taking of the welfare purposes.

continue to prepare their agricultural land area at the time of respective comprehensive land use the passage of the ordinance: plans enacted through zoning ordinances which (1) For highly urbanized and shall be the primary and dominant independent component bases for the future use of land cities. and industrial first to third class expansion shall be taken into municipalities. Agrarian Reform Law".A. five percent agency is required for (5%): Provided. fifteen percent (15%). 20. excess of the limits set in the next commercial. when public ceases to be economically feasible interest so requires and upon and sound for agricultural purposes recommendation of the National as determined by the Department of Economic and Development Agriculture or (2) where the land Authority. authorize a city or shall have substantially greater municipality to reclassify lands in economic value for residential. or industrial purposes. That such (c) The local government units reclassification shall be limited to shall. authorize conversion of such lands into the reclassification of agricultural other purposes shall be lands and provide for the manner of governed by Section 65 of said their utilization or disposition in the Act. 6657). That reclassification. Reclassification of Lands. preceding paragraph. to agrarian Failure to act on a reform beneficiaries pursuant proper and complete application for to Republic Act Numbered reclassification within three (3) Sixty-six hundred fifty-seven months from receipt of the same (R. such approval shall agricultural lands distributed not be unreasonably withheld. No. ten percent consideration in the preparation of (10%). in conformity with existing the following percentage of the total laws. Comprehensive . (2) For component cities and human settlements. resources: Provided. further. known as "The SEC. as determined by the sanggunian concerned: Provided. otherwise shall be deemed as approval . and such plans. That the requirements for food production. shall through an ordinance passed by the not be affected by the said sanggunian after conducting public reclassification and the hearings for the purpose. (3) For fourth to sixth class (d) Where approval by a national municipalities. following cases: (1) when the land (b) The President may.(a) A city or municipality may.

. highways. without making provisions for the foodstuffs. or approved by the jurisdiction: Provided. A property thus dispensed to the general public. alley. thoroughfare. 22. or an (e) Nothing in this Section shall be undertaking of public works and construed as repealing. and or modifying in any manner the waterworks projects. or by at least two-thirds (2/3) of all the barangay may. permanently withdrawn from public use may be used or conveyed SEC. park. municipality. Sunday. public place where shopping malls.(a) A local government That no national or local road. or fiesta celebrations.(a) for any purpose for which other real Every local government unit. That in case of permanent closure. or activities not officially sponsored. Roads. permanently without provision for its transfer or relocation to a new (2) To sue and be sued. temporarily close and when necessary. 6657. and ordinance. site. agricultural or industrial fairs. commodities. pursuant to an ordinance. No. however. however. telecommunications. (4) To acquire and convey . or civic open any local road. or (b) No such way or place or any part shopping areas may be established thereof shall be permanently closed and where goods. local government unit concerned. the duration provisions of R. however. or square shall set temporarily permanently or temporarily close or closed for athletic. corporate seal. flea or night markets. or any other is subject to closure is provided. cultural. amending. unit may. as a property belonging to the local corporation. by a duly enacted members of the sanggunian. alley. Closure and Opening of written order: Provided. an adequate regulate the use of any local street. 21. public rallies. That no succession in its corporate freedom park shall be closed name. (3) To have and use a (c) Any national or local road. substitute for the public facility that road. or square may be temporarily closed during an actual emergency. square falling within its recognized. such ordinance must be approved (d) Any city. alley. shall have the government unit concerned may be following powers: lawfully used or conveyed: (1) To have continuous Provided.thereof. or articles maintenance of public safety of commerce may be sold and therein. park. park.A. . of which shall be specified by the local chief executive concerned in a SEC. merchandise. Corporate Powers.

That newly established department. or office of the local government units or those national government or from any without corporate seals may create higher local government unit: their own corporate seals which Provided. (d) Local government units shall SEC. Authority to Negotiate (5) To enter into contracts. from local and foreign (b) Local government units may assistance agencies without continue using. further. subject to the support of the basic services or limitations provided in this facilities enumerated under Section Code and other laws. That corporate seal shall also be when such national agency fails to registered as provided herein. real or personal property. and terms of such provincial capitol or the city. the same shall be deemed this Code. 23. into by the local chief executive in behalf of the local government unit The local chief executive shall. act on the request for approval within thirty (30) days from receipt (c) Unless otherwise provided in thereof. negotiate and (6) To exercise such other secure financial powers as are granted to grants or donations in kind. That any change of concerned: Provided. be approved by the national agency further. and Secure Grants. and other applicable laws. contract may be entered approved. upon authority of the sanggunian. subject to the persons or limitations provided in this Code damage to property. 17 hereof.Local chief and executives may. or change necessity of securing clearance or their existing corporate seals: approval therefor from any Provided. A legible of such grant agreement or deed of copy of such contract shall be donation. agency. in corporations. . assistance to both Houses of municipal or barangay hall. without prior authorization by the within thirty (30) days upon signing sanggunian concerned. - enjoy full autonomy in the exercise Local government units and their of their proprietary functions and in officials are not exempt from the management of their economic liability for death or injury to enterprises. modify. . 24. report the nature. Liability for Damages. That projects financed shall be registered with the by such grants or assistance with Department of the Interior and national security implications shall Local Government: Provided. posted at a conspicuous place in the amount. Congress and the President. SEC.

. 25. climatic change. . local government units both in the nongovernmental organizations. the President shall units or branches in a province. for that their acts are within the scope his infor mation and guidance.It shall be the duty of every to component cities and national agency or government- municipalities. SEC. of their prescribed powers and monthly reports including duly functions. National Supervision over (d) National agencies and offices Local Government Units. another and with the local rangeland. Government Agencies in the and independent component cities. certified budgetary allocations and expenditures. or forest cover. highly urbanized cities. national agency to provide INTERGOVERNMENTAL financial.(a) including government-owned or - Consistent with the basic policy on controlled corporations with field local autonomy. exercise general supervision over or municipality shall furnish the local government units to ensure local chief executive concerned. or other forms RELATIONS of assistance to the local government unit. with project implementation depletion of non-renewable functions shall coordinate with one resources. Maintenance of Ecological Balance. through the province with respect . 26. city. technical.National shall be extended at no extra cost to Government and Local the local government unit Government Units concerned. upon upon the people and the community request of the local government unit in terms of environmental or concerned. direct the appropriate ecological balance. Such assistance Article One. The President shall exercise supervisory authority directly over SEC. . its impact (c) The President may. and government units concerned in the extinction of animal or plant discharge of these functions. explain the goals and objectives of the project or program. They species. Duty of National provinces. loss of crop land. and through the city owned or -controlled corporation and municipality with respect to authorizing or involved in the barangays. to consult with the local shall ensure the participation of government units. planning and implementation of any project or program that may (b) National agencies and offices cause pollution. and the . planning and implementation of and other sectors concerned and said national projects. CHAPTER 3.

in accordance Orders. otherwise known as "The municipal ordinances.measures that will be undertaken to Article Three. .. Philippine National Police. Prior Consultations Component Cities and Required.Inter-Local prevent or minimize the adverse Government Relations effects thereof. fire protection may be. Review of Executive have been provided. In all instances of personnel assigned in their review.No project or program Municipalities. Provincial Relations with SEC. as the case over the police force. . within three (3) days from unit. .Powers of Local Chief orders promulgated by the punong Executives over the Units of the barangay within his jurisdiction.(a) Except as otherwise with the provisions of the provided under the Constitution Constitution. executive orders within thirty (30) days after their submission. be implemented shall not be evicted unless appropriate relocation sites SEC. That occupants independent component cities shall in areas where such projects are to be independent of the province. the governor shall review all executive orders promulgated by the component city Article Two. the local chief executive respective jurisdictions shall be concerned shall ensure that such governed by the provisions of executive orders are within the Republic Act Numbered Sixty-nine powers granted by law and in hundred seventy-five (R. 30. and special statutes. (b) If the governor or the city or and the rules and regulations issued municipal Mayor fails to act on said pursuant thereto. Department of the Interior and Local Government Act of 1990".A. city.The Copies of such orders shall be extent of operational supervision forwarded to the governor or the and control of local chief executives city or municipal Mayor. SEC. No. and prior approval its prescribed powers and functions. .The province. the . of the sanggunian concerned is Highly urbanized cities and obtained: Provided. shall be implemented by through the governor. or 6975). 28. The city or municipal Mayor shall review all executive SEC. 29.Relations with or municipal Mayor within his the Philippine National Police jurisdiction. conformity with provincial. 27. shall ensure government authorities unless the that every component city and consultations mentioned in municipality within its territorial Sections 2 (c) and 26 hereof are jurisdiction acts within the scope of complied with. . and jail management their issuance. .

and livelihood projects. by the participating local units through Memoranda of Agreement. Submission of Municipal Questions to the Provincial Legal Officer or Prosecutor. promote support of such undertakings. City and Municipal operation of people's and Supervision over Their Respective nongovernmental organizations to Barangays. WITH PEOPLE'S AND the municipal government may NONGOVERNMENTAL secure the opinion of the provincial ORGANIZATIONS legal officer.RELATIONS absence of a municipal legal officer. 35. Role of People's and prosecutor on any legal question Nongovernmental Organizations. Linkages with People's component barangays to ensure and Non-Governmental that said barangays act within the Organizations. . . The city or become active partners in the municipality. Local government units shall promote the establishment and SEC. sanggunian concerned after a public hearing conducted for the purpose. 36. engage in the delivery of certain Local government units may. Nongovernmental Organizations. 32. SEC. and enhance the thelocal government units involved economic and social well-being of may. capability-building through appropriate ordinances. 34.same shall be deemed consistent conditions as may be agreed upon with law and therefore valid. property and appoint or assign through its local chief executive and personnel under such terms and with the concurrence of the . upon approval by the the people. Assistance to People's and contribute funds. and in the absence of the latter. municipal Mayor concerned. consolidate. services. . diversify agriculture. . and to group themselves.Local government scope of their prescribed powers units may enter into joint ventures and functions. shall exercise general supervision over SEC. Cooperative Undertakings nongovernmental organizations to Among Local Government Units. spur commonly beneficial to them. . basic services. 31. 33. or develop local enterprises designed coordinate their efforts. real estate. and such other cooperative arrangements with people's and SEC. - affecting the municipality. and other kinds of A local government unit may. to improve productivity and and resources for purposes income.In the CHAPTER 4. that of the provincial SEC. In rural industrialization. ecological balance. SEC. - equipment. through the city or pursuit of local autonomy.

(a) There is hereby created Accountants. or if there be none.sanggunian concerned. provide (4) Two (2) representatives of assistance.O7 minutes of such meetings chosen by said sanggunian of the committee and any decision from among its members. made therein shall be duly recorded. to be chosen by within its territorial jurisdiction. Local Prequalification. place in the provincial capitol or the city or municipal hall. (2) A representative of the (c) All meetings of the committee minority party in the shall be held in the provincial sanggunian concerned. to be designated by the local SEC. posted at a prominent (3) The local treasurer. The governor or the city or municipal (b) The agenda and other Mayor shall act as the chairman information relevant to the with the following as members: meetings of such committee shall be (1) The chairman of the deliberated upon by the committee appropriations committee of at least one (1) week before the the sanggunian concerned. BIDS public accountant from the AND AWARDS COMMITTEE private sector. 37. city. a local prequalification. of bids. if any. represented in the local socially-oriented. the organizations themselves. . infrastructure projects.LOCAL (5) Any practicing certified PREQUALIFICATION. and municipality. chapter of the Philippine Bids and Awards Committee (Local Institute of Certified Public PBAC). holding of such meetings. to nongovernmental such people's and nongovernmental organizations that are organizations for economic. bidding. environmental. and the recommendation of bids and awards have been awards concerning local complied with. evaluation procedures for prequalification. . if any. one (1) The o. and delivered . financial or otherwise. on Audit shall observe the which shall be primarily responsible proceedings of such committee and for the conduct of prequalification shall certify that the rules and of contractors. or development council cultural projects to be implemented concerned. and CHAPTER 5. capitol or the city or municipal hall. bids and awards committee in every Representatives of the Commission province.

the local planning and the sangguniang panlungsod of development coordinator. elective local official must be a citizen of the Philippines. or .(a) There is hereby of the election. Qualifications. and such highly urbanized cities must be at other officials designated by the least twenty-three (23) years of age local prequalification. designated by the local component cities. and able to read and created a local technical committee write Filipino or any other local in every province. member of the sangguniang panlungsod or sangguniang bayan must be at least eighteen (18) years TITLE TWO. election day. It shall be composed of of the sangguniang panlalawigan. Local Technical year immediately preceding the day Committee. bids and on election day. city. municipality to provide technical assistance to the local (b) Candidates for the position of prequalification. (c) Candidates for the position of (b) The chairman of the local Mayor or vice-mayor of technical committee shall be independent component cities.by the most expedient means to sanggunian bayan. . in (15) years of age but not more than the case of a member of the twenty-one (21) years of age on sangguniang panlalawigan. OFFICIALS (e) Candidates for the position of CHAPTER 1. . city and language or dialect. bids and awards governor.governor or member committees. bids and awards must be at least twenty-one (21) committee and shall attend its years of age on election day.QALIFICATIONS punong barangay or member of the AND ELECTION sangguniang barangay must be at least eighteen (18) years of age on SEC. kabataan must be at least fifteen municipality. the district elective local officials concerned. a (f) Candidates for the sangguniang registered voter in the barangay. or municipalities prequalification. or the provincial.(a) An election day. or province or. awards committee. meeting in order to present the reports and recommendations of (d) Candidates for the position of the local technical committee. where he intends to be elected. vice-mayor or member of engineer. . a resident therein for at least one (1) SEC. city or municipal Mayor. 39. . 38. vice.ELECTIVE of age on election day. sangguniang panlungsod.

7160. as from running for any elective local provided in this Code. vice. (g) The insane or feeble-minded.(a) The governor. and continue to avail of the same right after the effectivity of this 8553 Code. Sangguniang barangay years after serving sentence.governor. and chairman for each barangay shall be sangguniang bayan shall be . is hereby punong barangay shall be elected at amended to read as follows: large in their respective units by the qualified voters therein. .The elected by the registered voters of following persons are disqualified the katipunan ng kabataan. "(b) The regular members of the sangguniang panlalawigan. the sangguniang panlalawigan. pederasyon ng mga sangguniang kabataan elected by their respective (e) Fugitives from justice in chapters. Disqualifications. SEC.SEC. and AN ACT AMENDING SECTION 41(B) OF REPUBLIC ACT NO. (b) members shall be elected at large. and moral turpitude or for an offense sangguniang bayan shall be elected punishable by one (1) year or more by district. 41. municipal vice-mayor. judgment for an offense involving sangguniang panlungsod. 7160. Sec. Those removed from office as a The presidents of the leagues of result of an administrative case. city Mayor. 41(b) of Republic Act No. criminal or nonpolitical cases here shall serve as ex officio members of or abroad. . position: (b) The regular members of the (a) Those sentenced by final sangguniang panlalawigan. the sangguniang kabataan sangguniang panlungsod. However. foreign country or those who have acquired the right to reside abroad REPUBLIC ACT NO. The presidents of the liga ng mga barangay and the (d) Those with dual citizenship. 40. concerned. within two (2) by law. sanggunian members of component cities and municipalities shall serve (c) Those convicted by final as ex officio members of the judgment for violating the oath of sangguniang panlalawigan allegiance to the Republic. sangguniang panlungsod. OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991. and Government Code of 1991. municipal Section 1. as provided in this Code. as may be provided for of imprisonment. and (f) Permanent residents in a sangguniang bayan. otherwise known as the Local Mayor. Manner of Election. city vice-mayor.

and fifth and Approved: February 25.(a) The months after the May 11. 1998 national and local elections. The Commission on Elections of this Code shall be three (3) years. one (1) from the 2 of Republic Act No. All laws. from the women. panlalawigan as provided for under this Act. officio members of the sangguniang panlalawigan. Date of Election." Sec. third and fourth-class provinces. 2. 42. executive barangay officials: Provided. workers. administrative regulations. eight (8). 4. SEC. acts. That orders. . The indigenous cultural communities. or any other sanggunian members of component cities and sector as may be determined by the municipalities shall serve as ex sanggunian concerned within officio members of the ninety (90) days prior to the sangguniang panlalawigan holding of the next local elections. term of office of all local elective officials elected after the effectivity Sec. . This Act shall take effect upon "First and second-class provinces publication in at least two (2) shall have ten (10) regular newspapers of national circulation. 43. or all local officials first elected during part or parts thereof inconsistent with the local elections immediately this Act are hereby repealed or modified following the ratification of the 1987 accordingly.Unless sangguniang panlungsod. shall be held not earlier than six (6) SEC. 3. and otherwise provided by law. Upon the petition of the provincial elections for local officials shall be board. . except that of elective Sec. 1998 sixth-class provinces. That in provinces having more than five (5) legislative districts. presidents of the leagues of disabled persons. as provided provide for the election of such in this Code. without prejudice to the provisions of Sec. the election for any additional held every three (3) years on the regular member to the sangguniang second Monday of May. elected by district as follows: Sec. and one (1) from any of the Sangguniang barangay members following sectors: the urban poor. 6637. Term of Office. there shall shall have two (2) sangguniang be one (1) sectoral representative panlalawigan members. decrees. each district (c) In addition thereto. the sangguniang bayan. concerned. by law. members. 1992 regulations to implement the provisions or such date as may be provided for of this Act. The presidents of the as may be provided for by law. The liga ng mga barangay and the Comelec shall promulgate the rules pederasyon ng mga sangguniang kabataan elected by their and regulations to effectively respective chapters. 5. shall serve as ex sectoral representatives. shall be elected at large. six (6): Provided. shall issue appropriate rules and starting from noon of June 30.

8524 "(c) The term of barangay AN ACT CHANGING THE TERM OF officials and members of the OFFICE OF BARANGAY OFFICIALS AND sangguniang kabataan shall MEMBERS OF THE SANGGUNIANG KABATAAN FROM THREE (3) YEARS TO be for five (5) years. AMENDING FOR THE shall begin after the regular PURPOSE SECTION 43 OF REPUBLIC election of barangay officials ACT NUMBERED SEVEN THOUSAND on the second Monday of May ONE HUNDRED SIXTY. REPUBLIC ACT NO. 3. That all position. All laws. 43. 1992. election of barangay officials. Term of office. 2. Sec. decrees. otherwise known as the Local Sec. executive effectivity of this Code shall be orders. The provisions of this Act Government Code of 1991. Voluntary three (3) years. which FIVE (5) YEARS. elected. the full term for which the elective official concerned was elected. starting from of June 30. except that of elective serve for more than three (3) barangay officials and consecutive terms in the same members of the sangguniang kabataan: Provided. "(b) No local elective official (c) The term of office of barangay shall serve for more than three officials and members of the (3) consecutive terms in the sangguniang kabataan shall be for same position. That the KNOWN AS THE LOCAL GOVERNMENT sangguniang kabataan CODE OF 1991. letters of instructions. OTHERWISE 1997: Provided. 1992 or such date as may be provided for by (b) No local elective official shall law. letters . which shall begin renunciation of the office for any length of time shall not be after the regular election of considered as an interruption barangay officials on the second in the continuity of service for Monday of May 1994. The term of office of all elective officials elected after the Sec.Constitution shall serve until noon three (3) years. noon of June 30. 1992." 7160. AND FOR OTHER members who were elected in PURPOSES. — (a) the sangguniang kabataan. is hereby shall apply to the incumbent amended to read as follows: barangay officials and members of "Sec. Voluntary renunciation of local officials first elected the office for any length of time during the local elections shall not be considered as an immediately following the interruption in the continuity of ratification of the 1987 service for the full term for which Constitution shall serve until the elective official concerned was noon of June 30. the May 1996 elections shall serve until the next regular Section 1. 43 of Republic Act No.

Mayor. the highest ranking regulations or parts thereof sanggunian barangay member or. is the office of the governor or Mayor. the this Act are hereby repealed. For purposes of this Chapter. vacant office. removed from office. 1998 drawing of lots. 45. as the case may be. office shall be filled automatically by the other sanggunian members SEC. (d) The successors as defined herein shall serve only the CHAPTER 2. and Vice-Mayor. ranking in sanggunian member or. in case of the sanggunian shall be determined his permanent inability. refuses to assume . 44. Permanent Vacancies in permanent vacancy arises when an the Offices of the Governor. . vacancy occurs in the offices of the governor. vice-governor. Permanent Vacancies in according to their ranking as the Sanggunian. vacancies in the sanggunian where automatic successions provided (b) If a permanent vacancy occurs above do not apply shall be filled by in the office of the punong . or For purposes of succession as vice-mayor. . a SEC. dies. Mayor or registered voters in each district in vice-mayor. voluntarily the vice-governor or vice-mayor resigns. rules and barangay. shall become the candidate to the total number of governor. elective local official fills a higher Governor. highest ranking sanggunian members shall be resolved by the Approved: February 14. or is otherwise concerned shall become the permanently incapacitated to governor or Mayor. This Act shall take effect after fifteen (15) days from its publication in at least two (2) newspapers of (c) A tie between or among the general circulation.of implementations. the immediately preceding local Subsequent vacancies in the said election. the highest ranking provided in this Chapter. second highest ranking sanggunian modified or amended accordingly. Mayor. Vice. member. If a permanent discharge the functions of his office. fails to qualify. the second on the basis of the proportion of highest ranking sanggunian votes obtained by each winning member. in inconsistent with any provisions of case of his permanent inability.VACANCIES unexpired terms of their AND SUCCESSION predecessors. vice-governor. 4. Sec.(a) Permanent defined herein. shall become the punong barangay.If a permanent vacancy occurs in office.

organization concerned. and suspension from The appointee shall come from the office. panlungsod of component upon recommendation o. and any (1) The President. the local chief executive shall.(a) When the governor. .O7 of the cities and the sangguniang sanggunian concerned. (b) Except for the sangguniang SEC. in the nomination and certification shall case of the sangguniang be null and void ab initio and shall panlalawigan and the be a ground for administrative sangguniang panlungsod of action against the official highly urbanized cities and responsible therefor. 46. only the nominee of the the Office of the Local Chief political party under which the Executive. in the case of representation of the youth and the sangguniang barangay. or the sanggunian member who caused highest ranking sangguniang the vacancy and shall serve the barangay member shall unexpired term of the vacant office. appoint a bayan. qualified person to fill the vacancy. sanggunian shall be appointed in but not limited to. said recommendation of the vacancy shall be filled automatically sangguniang barangay by the official next in rank of the concerned. in the case who does not belong to any political of the sangguniang party. sanggunian member concerned had city or municipal Mayor. independent component cities. (3) The city or municipal (d) In case of vacancy in the Mayor. automatically exercise the powers In the appointment herein and perform the duties and mentioned. the manner hereinabove provided. travel abroad. Temporary Vacancy in barangay. except the power to . through the appointment without such Executive Secretary. or punong been elected and whose elevation to barangay is temporarily the position next higher in rank incapacitated to perform his duties created the last vacancy in the for physical or legal reasons such as. leave of absence. upon barangay in the sanggunian. city or same political party as that of the municipal vice-mayor. the vice-governor. (c) In case the permanent vacancy is caused by a sanggunian member (2) The governor. a nomination and a functions of the local chief executive certificate of membership of the concerned.appointment in the following appointee from the highest official manner: of the political party concerned are conditions sine qua non.

SEC. or local chief executive concerned: dismiss employees. suspend. That the leaves of absence of the members of the sanggunian (d) In the event.Mayor. that the and its employees shall be approved local chief executive concerned fails by the vice-governor or city or or refuses to issue such municipal vice. or dismiss the powers. provided in subsection (c) hereof. the vice-governor. the city or where the temporary incapacity is municipal vice. and functions of employees which can only be the said office on the fourth (4th) exercised if the period of temporary day of absence of the said local chief incapacity exceeds thirty (30) executive.mayor concerned. he may designate in writing shall be approved by the President the officer-in-charge of the said or his duly authorized office. as the case may shall be approved by the governor. the city or municipal vice-mayor. 47. Provided. the local chief highest ranking sangguniang executive concerned shall also barangay member. showing that said legal causes no longer exist. or the due to legal causes. (b) Said temporary incapacity shall (e) Except as provided above. the terminate upon submission to the local chief executive shall in no case appropriate sanggunian of a written authorize any local official to declaration by the local chief assume the powers. and executive concerned that he has functions of the office. subject to the limitations working days. as the case may submit necessary documents be. . authorization. Approval of Leaves of Absence. duties. specify the powers and functions that the local official concerned (2) Leaves of absence of a vice- shallexercise in the absence of the governor or a city or municipal vice- local chief executive except the mayor shall be approved by the power to appoint. duties.appoint. Such authorization shall representative. suspend. be. or (3) Leaves of absence of the the highest ranking sangguniang component city or municipal Mayor barangay member. other than reported back to office. In cases the vice-governor. however. shall have the right to assume and .(a) Leaves of absence of (c) When the incumbent local chief local elective officials shall be executive is traveling within the approved as follows: (1) Leaves of country but outside his territorial absence of the governor and the jurisdiction for a period not Mayor of a highly urbanized city or exceeding three (3) consecu tive an independent component city days.

48. the committees on appropriations.LOCAL existing rules of procedure. but shall not be limited to. vice-governor shall be the presiding environmental protection. provide for the following: Local legislative power shall be exercised by the sangguniang (1) The organization of the panlalawigan for the province.(4) Leaves of absence of a punong members present and constituting a barangay shall be approved by the quorum shall elect from among city or municipal mayor: Provided. . and of the sangguniang panlungsod. and officer of the sangguniang cooperatives. barangay for the barangay. the sanggunian concerned shall adopt or update its CHAPTER 3. and the sangguniang include. . the the election of the chairman and municipal vice-mayor.(a) On the first regular thereof. Local Legislative Power. Internal Rules of five (5) working days after receipt Procedure. The presiding officer business for each session. 49. of the sangguniang (2) The order and calendar of barangay. sangguniang bayan. . He shall certify within ten sangguniang barangay members (10) days from the passage of shall be approved by the punong ordinances enacted and resolutions barangay. (b) In the event of the inability of the regular Presiding officer to preside at a sanggunian session. the city vice-mayor. Presiding Officer. LEGISLATION (b) The rules of procedure shall SEC. (3) The legislative process. 50. jurisdiction of each committee. the sanggunian and the election of its sangguniang panlungsod for the officers as well as the creation of city. adopted by the sanggunian in the session over which he temporarily (b) Whenever the application for presided.(a) The youth and sports development. of the members of each committee. SEC. members and within ninety (90) days thereafter. and the punong barangay. human rights. themselves a temporary presiding That leaves of absence of officer. shall vote only to break a tie. the sangguniang bayan for the standing committees which shall municipality. leave of absence hereinabove specified is not acted upon within SEC. the application for leave of session following the election of its absence shall be deemed approved. women and family. the . the general panlalawigan. .

which the member participates in the he may have with any person. Such members during sessions. if the member did by the sanggunian of which he is a not participate during the . in all disclosure of his business and cases. and tend to affect his judgment to the prejudice of the service or the (6) Such other rules as the public. Full Disclosure of this Act shall be made in writing Financial and Business Interests of and submitted to the secretary of Sanggunian Members. "conflict of interest" members: Provided. upon the committee of which he is a assumption to office. or excluded from the session. pecuniary. deliberations on the ordinance or or entity affected by any ordinance resolution under consideration: or resolution under consideration Provided. or the following manner: professional relationship or any relation by affinity or consanguinity (1) Disclosure shall be made before within the fourth civil degree. further. The disclosure shall. He shall also proceedings and shall be made in disclose any business. sanggunian may adopt. form part of the record of the financial interests. 51. (b) The disclosure required under SEC. make a full member.(a) Every the sanggunian or the secretary of sanggunian member shall. That a refers in general to one where it member convicted by final may be reasonably deduced that a judgment to imprisonment of at member of a sanggunian may not least one (1) year for any crime act in the public interest due to involving moral turpitude shall be some private. That. which relationship may which include the conduct of result in conflict of interest. and may be censured. disorderly behavior and absences or investment. In the expulsion shall require the absence of a specific constitutional concurrence of at least two-thirds or statutory provision applicable to (2/3) vote of all the sanggunian this situation. or expelled: Provided. financial. or other automatically expelled from the personal considerations that may sanggunian. reprimanded. for which they resolution may apply. (2) Contracts or agreements with suspended for not more than sixty any person or entity which the (60) days. firm. . ordinance or resolution under That the penalty of suspension or consideration may affect.(4) The parliamentary procedures member. relationship shall include: (5) The discipline of members for (1) Ownership of stock or capital. in the entity or firm without justifiable cause for four (4) to which the ordinance or consecutive sessions.

(a) A majority month for the sangguniang of all the members of the barangay. and (e) Each sanggunian shall keep a place of its regular sessions. or members present may adjourn from morality. vote of the sanggunian members present. immediately proceed to call the roll of the members and thereafter (c) All sanggunian sessions shall be announce the results. decency. or a majority of the reasons of security. 52. the sanggunian shall. 53. four (24) hours before the special financial connection. members. Quorum. special sessions may be business. the affirmative vote of a majority of the presiding officer may declare a members present. by a majority of the members of the the presiding officer shall sanggunian. sangguniang panlungsod. Unless otherwise professional relationship described concurred in by two-thirds (2/3) herein. or session is held. there being a quorum. day to day and may compel the immediate attendance of any . ordinance or resolution on second and third readings.deliberations.(a) On the first other matters may be considered at day of the session immediately a special session except those stated following the election of its in the notice. and (d) In the case of special sessions of the sanggunian. No two (2) sessions. in the public interest or for is constituted. the disclosure shall regular or special. no SEC. fix the day. a written notice to (2) Disclosure shall be made when the members shall be served a member takes a position or makes personally at the member's usual a privilege speech on a matter that place of residence at least twenty- may affect the business interest. time. Sessions. open to the public unless a closed- door session is ordered by an (b) Where there is no quorum. may be held in a be made before voting on the single day. . by resolution. . there being a recess until such time as a quorum quorum. Should a question of called by the local chief executive or quorum be raised during a session. and twice a SEC. and sangguniang bayan. sanggunian who have been elected and qualified shall constitute a (b) When public interest so quorum to transact official demands. The journal and record of its minimum number of regular proceedings which may be sessions shall be once a week for the published upon resolution of the sangguniang panlalawigan. sanggunian concerned.

or an may proceed to reconsider the ordinance directing the payment of same. shall have the local chief executive concerned power to veto any particular item or approves the same. he shall affix his items of an appropriations signature on each and every page ordinance. If the the punong barangay. or (a) Every ordinance enacted by the sangguniang bayan on the ground sangguniang panlalawigan. as the case may be. . which investment program. the veto shall not affect the chief executive by two-thirds (2/3) item or items which are not vote of all its members. approval by the majority of all its no business shall be transacted. otherwise. the member and present him at the ordinance shall be deemed session. Veto Power of the Local the session adjourned for lack of Chief Executive. except mayor. motion duly approved by the members present. The vetoed item or making the ordinance or resolution items shall not take effect unless the effective for all legal intents and sanggunian overrides the veto in the purposes. thereby objected to. upon immediately preceding subsection. he shall veto it resolution adopting a local and return the same with his development plan and public objections to the sanggunian. and ten jurisdiction of the local government (10) days in the case of a city or a unit concerned.member absent without justifiable (b) The veto shall be cause by designating a member of communicated by the local chief the sanggunian. . Approval of Ordinances. executive may veto any ordinance of the sangguniang panlalawigan. to be assisted by a executive concerned to the member or members of the police sanggunian within fifteen (15) days force assigned in the territorial in the case of a province. be signed by the punong presiding officer. upon proper barangay.(a) The local chief quorum. or the public welfare. In such may override the veto of the local a case. . stating his sangguniang bayan shall be reasons therefor in writing. otherwise. (c) If there is still no quorum (c) ordinances enacted by the despite the enforcement of the sangguniang barangay shall. manner herein provided. otherwise. presented to the provincial governor or city or municipal (b) The local chief executive. approved as if he had signed it. The members. 54. that it is ultra vires or prejudicial to sangguniang panlungsod. 55. sangguniang panlungsod. an ordinance or thereof. SEC. shall then declare SEC. to arrest the absent municipality. The sanggunian concerned money or creating liability.

within a period of municipal ordinances. . 57. or if there be the sangguniang panlungsod or none. Review of Component City shall enter its action in the minutes and Municipal Ordinances or and shall advise the corresponding Resolutions by the Sangguniang city or municipal authorities of the Panlalawigan. inform the sangguniang appropriations ordinance of the panlalawigan in writing of his previous year corresponding to comments or recommendations. The sangguniang panlalawigan SEC. The review as to whether the ordinance provincial attorney or provincial is consistent with law and city or prosecutor shall.(a) Within three action it has taken. the secretary to the sanggunian (d) If no action has been taken by panlungsod or sangguniang bayan the sangguniang panlalawigan shall forward to the sangguniang within thirty (30) days after panlalawigan for review. if any. sangguniang panlalawigan in making its decision. SEC. .the item or items in the documents.(a) Within ten (10) days and resolutions. to the provincial prosecutor sangguniang bayan concerned for for prompt examination. thereby making sangguniang panlungsod or the ordinance effective even without sangguniang bayan concerned. the same shall be resolutions approving the local presumed consistent with law and development plans and public therefore valid. copies of submission of such an ordinance or approved ordinances and the resolution. it the approval of the local chief shall declare such ordinance or executive concerned. resolution invalid in whole or in part. (3) days after approval. shall be which may be considered by the deemed reenacted. the sangguniang after its enactment. 56. ten (10) days from receipt of the . Review of Barangay Ordinances by the sangguniang (b) Within thirty (30) days after panlungsod or sangguniang receipt of copies of such ordinances bayan. investment programs formulated by the local development councils. those vetoed. The sanggunian may override panlalawigan finds that such an the veto of the local chief executive ordinance or resolution is beyond concerned by two-thirds (2/3) vote the power conferred upon the of all its members. the panlalawigan shall examine the sangguniang barangay shall furnish documents or transmit them to the copies of all barangay ordinances to provincial attorney. (c) The local chief executive may veto an ordinance or resolution only (c) If the sangguniang once.

Enforcement of understood by the majority of the Disapproved ordinances or people in the local government unit Resolutions. which case. (a) Unless otherwise of any newspaper of general stated in the ordinance or the circulation within the province. or barangay hall. . concerned not later than five (5) amendment. the same shall . Effectivity of Ordinances concerned belongs. 58. as the case the date a copy thereof is posted in may be. or modification. case may be. resolution approving the local posting of such ordinances shall be development plan and public made in all municipalities and cities investment program. in days after approval thereof. the effectivity of the barangay ordinance is suspended The text of the ordinance or until such time as the revision resolution shall be disseminated called for is effected. the municipal. shall be (c) The gist of all ordinances with sufficient ground for the suspension penal sanctions shall be published or dismissal of the official or in a newspaper of general employee concerned. finds the barangay (b) The secretary to the sanggunian ordinances inconsistent with law or concerned shall cause the posting of city or municipal ordinances. as the same shall be deemed approved. (30) days from receipt thereof.Any attempt to concerned. 59. return the same with its municipal. stating development plan and public the dates of approval and posting. In the absence or Resolutions. the an ordinance or resolution in the sanggunian concerned shall. or sangguniang bayan. and the secretary to the enforce any ordinance or any sanggunian shall record such fact in resolution approving the local a book kept for the purpose. (b) If the sangguniang panlungsod take effect after ten (10) days from or sangguniang bayan. as the case may be. circulation within the province where the local legislative body SEC. or barangay hall in at comments and recommendations to least two (2) conspicuous places in the sangguniang barangay the local government unit concerned for adjustment. within bulletin board at the entrance of the thirty (30) days from receipt provincial capitol and the city. and in at least two (2) other conspicuous places in the (c) If the sangguniang panlungsod local government unit concerned. thereof. fails to take action on a bulletin board at the entrance of barangay ordinances within thirty the provincial capitol or city. and posted in Filipino or English and in the language or dialect SEC. after the disapproval thereof. investment program.

except in the case of members (d) In the case of highly urbanized of the sangguniang panlalawigan. .A removed from office on any of the verified complaint against any following grounds: erring local elective official shall be prepared as follows: (a) Disloyalty to the Republic of the Philippines. (h) Such other grounds as may be provided in this Code and other laws.of the province where the (f) Unauthorized absence for sanggunian of origin is situated. An elective local official may CHAPTER 4. misconduct in office. ordinance or resolution duly sangguniang bayan. and shall be published in any newspaper of general circulation. gross negligence. That in the absence or the status of an immigrant of thereof the ordinance or resolution another country. (a) A complaint against any elective official of a province. Form and Filing of may be disciplined. . or dereliction of duty. President. a highly (b) Culpable violation of the urbanized city. cities. President. fifteen (15) consecutive working days. an independent Constitution. foreign citizenship or residence city: Provided. (c) A complaint against any elective barangay official shall be filed . or acquisition of general circulation within the of. and (e) Abuse of authority. (b) A complaint against any elective official of a municipality shall be (d) Commission of any offense filed before the sangguniang involving moral turpitude or an panlalaw igan whose decision may offense punishable by at least be appealed to the Office of the prision mayor. 61. be published once in a local newspaper (g) Application for. . suspended. component city or component city shall be filed before the Office of the (c) Dishonesty. Grounds for Disciplinary Actions. SEC. and enacted or adopted shall. the main features of the sangguniang panlungsod. or Administrative Complaints.DISCIPLINARY be removed from office on the ACTIONS grounds enumerated above by order of the proper court.An elective local official SEC. 60. oppression. in sangguniang barangay. addition to being posted.

or answer within fifteen (15) days from receipt thereof. 62. and given the gravity and investigation shall be of the offense. known at the time of the first suspension. and commence the (3) By the mayor. when the evidence of highly urbanized city. there is great conducted in the place where he probability that the continuance in renders or holds office. That in the event that suspension shall be imposed within several administrative cases are the said period. if the may be. the venue influence the witnesses or pose a shall be the place where the threat to the safety and integrity of sanggunian concerned is located. That. a highly urbanized or an administrative complaint is filed. .(a) respondent is an elective official of a Within seven (7) days after the province. and no preventive further. he suspension has been imposed prior cannot be preventively suspended to the 90-day period immediately for more than ninety (90) days preceding local election. it shall be within a single year on the same deemed automatically lifted upon ground or grounds existing and the start of aforesaid period. 63. - or sangguniang bayan concerned (a) Preventive suspension may be whose decision shall be final and imposed: executory. For all other office of the respondent could local elective officials.before the sangguniang panlungsod SEC. election. any single (c) However. answer of the respondent. (b) Preventive suspension may be (b) When the respondent is an imposed at any time after the issues elective official of a province or are joined. such hearing guilt is strong. no investigation shall preventive suspension of local be held within ninety (90) days elective fficials shall not extend immediately prior to any local beyond sixty (60) days: Provided. if the respondent investigation of the case within ten is an elective official of the (10) days after receipt of such barangay. If preventive filed against an elective official. if the SEC. the records and other evidence: Provided. . shall require the respondent is an elective official of a respondent to submit his verified component city or municipality. the Office of the President or the sanggunian concerned. as the case (2) By the governor. independent component city. Preventive Suspension. Notice of Hearing. (1) By the President.

nor shall said penalty be a respondent official preventively bar to the candidacy of the suspended from office shall receive respondent so suspended as long as no salary or compensation during he meets the qualifications required such suspension. Copies of the time of termination of the case.(a) The investigation of shall be terminated within one the case shall be terminated within hundred twenty (120) days from the ninety (90) days from the start time he was formally notified of the thereof. . deemed reinstated in office without prejudice to the continuation of the SEC. 66. Within thirty (30) days case against him. 65. he shall be paid full (c) The penalty of removal from salary or compensation including office as a result of an such emoluments accruing during administrative investigation shall such suspension. - defend himself in person or by Decisions in administrative cases counsel. said decision shall immediately be furnished the respondent and all (d) Any abuse of the exercise of the interested parties. be considered a bar to the candidacy of the respondent for any SEC. subsequent exoneration and reinstatement. which Decision. may. 67. Form and Notice of proceedings against him. . the duration of such delay and distinctly the facts and the shall not be counted in computing reasons for such decision. other than the appeal duly a decision in writing stating clearly filed. but. to confront and cross. 64. However. delay in the proceedings of the case the Office of the President or the is due to his fault. not exceed the unexpired term of the respondent or a period of six (6) SEC. Rights of Respondent . within thirty (30) days from examine the witnesses against him. be appealed to the and to require the attendance of following: witnesses and the production of . power of preventive suspension shall be penalized as abuse of (b) The penalty of suspension shall authority. upon for the office. neglect. Administrative Appeals. if the after the end of the investigation. or sanggunian concerned shall render request. receipt thereof. elective position. The offense. the through the compulsory process of suspended elective official shall be subpoena or subpoena duces tecum. The respondent shall be accorded full opportunity to appear and SEC. (c) Upon expiration of the documentary evidence in his favor preventive suspension. Salary of Respondent months for every administrative Pending Suspension.

70. considered as having been placed under preventive suspension during (3) Legislative District level. or . and sanggunian and executory. Initiation of the Recall against any elective official in the Process. city. . (a) The sangguniang panlalawigan. Office of the President shall be final vice-mayors. Decisions of the (1) Provincial level. he shall be paid his officials in the district. the case of decisions of the city. . and in cases salary and such other emoluments where sangguniang panlungsod during the pendency of the appeal.All mayors.In the pendency of an appeal in the cases where sangguniang event he wins such appeal. . district. convene in session in a public place and initiate a recall proceeding SEC. in recall assembly in every province. 69. all elective municipal exoneration.RECALL (4) Municipal level. .The barangay and sangguniang power of recall for loss of barangay members in the confidence shall be exercised by the municipality. SEC. all elective barangay officials in the district.(a) Recall may be local government unit concerned. The respondent shall be barangay members in the city.An appeal shall not prevent a (2) City level. and municipality sangguniang panlalawigan and the which shall be composed of the sangguniang panlungsod of highly following: urbanized cities and independent component cities. . and (b) There shall be a preparatory (b) The Office of the President. assembly or by the registered voters in the case of decisions of the of the local government unit to sangguniang panlungsod of which the local elective official component cities and the subject to such recall belongs. In the panlalawigan members are elected event the appeal results in an by district. registered voters of a local government unit to which the local (c) A majority of all the preparatory elective official subject to such recall assembly members may recall belongs. By Whom Exercised. members of the municipalities and component cities. initiated by a preparatory recall Recall of provincial. . and CHAPTER 5. . 68. Execution Pending appeal. sangguniang bayan.All punong SEC. .All punong decision from becoming final or barangay and sangguniang executory. members are elected by district.

or to the pertinent positions and.Upon may also be validly initiated upon the filing of a valid resolution or petition of at least twenty-five petition for recall with the percent (25%) of the total number appropriate local office of the of registered voters in the local Comelec. name of the official sought to be recalled. . Should the the petition and the required official sought to be recalled receive percentage of voters. city. or signed before the election registrar municipal officials. and forty-five or his representative. city. and he shall continue in period. its office in the local government unit concerned. for the purpose of verifying number of votes cast during the the authenticity and genuineness of election on recall. The Comelec or its SEC. 71. (d) Recall of any elective provincial. municipality. automatically be considered as duly and in a public place in the registered candidate or candidates province. Election on Recall. official sought to be recalled was which shall not be later than thirty elected. like barangay. as the case may be. shall other candidates. 72. city. Effectivity of Recall. The official or officials petitioner and a representative of sought to be recalled shall the official sought to be recalled. shall be entitled be filed with the Comelec through to be voted upon. and in the (45) days in the case of provincial presence of a representative of the officials. the Comelec or its duly office. .municipal officials shall be validly authorized representative shall initiated through a resolution announce the acceptance of adopted by a majority of all the candidates to the position and members of the preparatory recall thereafter prepare the list of assembly concerned during its candidates which shall include the session called for the purpose. municipal. . the Commission or its government unit concerned during duly authorized representative shall the election in which the local set the date of the election on recall. or barangay official SEC.The duly authorized representative shall recall of an elective local official cause the publication of the petition shall be effective only upon the in a public and conspicuous place election and proclamation of a for a period of not less than ten (10) successor in the person of the days nor more than twenty (20) candidate receiving the highest days. the highest number of votes. confidence in him is thereby (2) Upon the lapse of the aforesaid affirmed. (30) days after the filing of the resolution or petition for recall in (1) A written petition for recall duly the case of the barangay.

there shall be included in authorized by the sanggunian the annual General Appropriations concerned.D. . 73. Responsibility for Human recall process is in progress. . . Organizational Structure Administration organized pursuant and Staffing Pattern. Prohibition from standards and guidelines prescribed Resignation. and rules and regulations one (1) year from the date of the thereon. pertinent (b) No recall shall take place within laws. That the local chief executive may employ SEC. including such policies. No. official's assumption to office or one guidelines and standards as the (1) year immediately preceding a Civil Service Commission may regular local election. RESOURCES AND DEVELOPMENT The Joint Commission on Local Government Personnel SEC.SEC. further.All expenses laborers paid on a daily wage or incident to recall elections shall be piecework basis and hired through borne by the Comelec. Resources and Development. 74. . subject to the minimum Service Commission. For this job orders for local projects purpose. 75. . . 76. Limitations on Recall.(a) government unit shall be Any elective local official may be the responsible for human resources subject of a recall election only once and development in his unit and during his term of office for loss of shall take all personnel actions in confidence.HUMAN shall not exceed six (6) months.The elective local by the Civil Service Commission.Every local to Presidential Decree Numbered government unit shall design and Eleven Hundred thirty-six (P. equipment and taking into consideration its service other assets transferred to the requirements and financial appropriate office in the Civil capability. That the period of employment of emergency or casual laborers as provided in this Section TITLE THREE. 77. implement its own organizational 1136) is hereby abolished and its structure and staffing pattern personnel . . conduct of recall elections. accordance with the Constitutional provisions on civil service. establish: Provided. records. official sought to be recalled shall not be allowed to resign while the SEC.The chief executive of every local SEC. Expenses Incident to emergency or casual employees or Recall Elections. without need of Act a contingency fund at the approval or attestation by the Civil disposal of the Comelec for the Service Commission: Provided.

and Other shall be headed by the local chief Related Issuances. . Limitation on Officials and Employees. further. . the would contribute to employee sangguniang barangay members. however. welfare. under Title Five. .A. Book II of this Code: Provided. finally.SEC. 79. No.No person shall be compensation of local officials and appointed in the career service of personnel shall be determined by the local government if he is related the sanggunian concerned: within the fourth civil degree of Provided. city or municipality the pertinent provisions of Republic a personnel selection board to assist Act Numbered Sixty-seven fifty- the local chief executive in the eight (R. That the increase in consanguinity or affinity to the compensation of elective local appointing or recommending officials shall take effect only after authority. the sangguniang kabataan . Code. and the regulations and other issuances personnel officer of the local promulgated pursuant thereto. SEC. That three (3) conspicuous public places said increases shall not exceed the in the local government unit limitations on budgetary allocations concerned for a period of not less for personal services provided than fifteen (15) days.The Appointments. 6758). and in the formulation of such policies as The punong barangay. and its members shall be pertinent to human resources and determined by resolution of the development in local government sanggunian concerned. 80. as for promotion.(a) increase in compensation of the Whenever a local chief executive appointive officials and employees decides to fill a vacant career shall take effect as provided in the position. there shall be posted ordinance authorizing such notices of the vacancy in at least increase: Provided. government unit concerned shall be unless otherwise specified in this ex officio members of the board. 78. the terms of office of those approving such increase shall have SEC. That such (b) There shall be established in compensation may be based upon every province. A units shall be governed by the civil representative of the Civil Service service law and such rules and Commission. . if any. otherwise judicious and objective selection of known as the "Compensation and personnel for employment as well Position Classification Act of 1989".All matters executive. Civil Service Law. expired: Provided. Public Notice of Vacancy. That the Personnel Selection Board. Compensation of Local SEC. Rules (c) The personnel selection board and Regulations. 81.

. . entitled to the same leave privileges as those enjoyed by appointive local (d) Irrevocable resignations by officials. Grievance Procedure. 84. municipal vice. 82. vice. and grievances presented by local mayors. administrative complaints against and appointive local officials and employees as well as their (4) The city or municipal mayor. . including the cumulation sangguniang members shall be and commutation thereof. entitled to such compensation. Administrative Discipline. local chief executive sahll establish a procedure to inquire into. accordance with the civil service law and rules and other pertinent (b) Copies of the resignation laws. emoluments. mayors of component cities. 83.governors. furnished the Department of and the barangay secretary shall be Interior and Local Government. government employees. in . The results of such letters of elective local officials. act (2) The governor. (3) The sanggunian concerned. deemed accepted upon presentation before an open session of the SEC. shall be Commission. in the case of upon. city mayors and city vice. That this subsection does deemed effective only upon not apply to sanggunian members acceptance by the following who are subject to recall elections authorities: or to cases where existing laws prescribe the manner of acting (1) The President. administrative investigations shall together with the action taken by be reported to the Civil Service the aforesaid authorities. by elective local officials shall be however. the barangay treasurer. governors. in suspension and removal shall be in the case of barangay officials. by the authority concerned within fifteen (15) working days from Elective local officials shall be receipt thereof. Book III of this Code. and such (c) The resignation shall be other privileges as provided under deemed accepted if not acted upon Title One. resolve or settle complaints municipal mayors.chairman. and mayors and vice-mayors of highly SEC. in the case of upon such resignations.(a) Resignations entered in its records: Provided. Resignation of Elective sanggunian concerned and duly Local Officials. SEC. the component cities.Investigation and adjudication of the case of sanggunian members. allowances.In urbanized cities and independent every local government unit.

Administrative Investigation.Except as otherwise provided by the respondent is guilty of the law. the time of the delay of thirty (30) days. In case the executive. If the penalty imposed proceedings against him until its is suspension without pay for not termination. appointive local officials and SEC. . SEC. committee shall conduct hearings he shall be reinstated to his position on the cases brought against with all the rights and privileges .An appeal shall not investigation may be conducted by a prevent the execution of a decision person or a committee duly of removal or suspension of a authorized by the local chief respondent-appellant. 85. 88. fine in an preventive suspension. The sixty (60) days any subordinate administrative cases herein official or employee under his mentioned shall be decided within authority pending investigation if ninety (90) days from the time the the charge against such official or respondent is formally notified of employee involves dishonesty. demotion in rank. which shall provided. If the delay in the more than thirty (30) days. Preventive Suspension of employees and submit their Appointive Local Officials and findings and recommendations to Employees. the charges.In any local SEC.(a) The local chief the local chief executive concerned executives may preventively within fifteen (15) days from the suspend for a period not exceeding conclusion of the hearings. Disciplinary Jurisdiction. the amount not exceeding six (6) suspended official or employee shall months' salary. or reprimand and be automatically reinstated in office otherwise discipline subordinate without prejudice to the officials and employees under his continuation of the administrative jurisdiction. the decision shall not be counted in computing shall be appealable to the Civil the period of suspension herein Service Commission. Execution Pending government unit. oppression or grave misconduct or neglect in the performance of duty. Said person or respondent-appellant is exonerated. . 86. If the penalty fault. service. neglect or request of the imposed is heavier than suspension respondent. or if there is reason to believe that . the local chief executive may charges which would warrant his impose the penalty of removal from removal from the service. suspension for not more than one (b) Upon expiration of the (1) year without pay. 87. administrative Appeal. decide the appeal within thirty (30) days from receipt thereof. his proceedings of the case is due to the decision shall be final. . SEC.

No. Prohibited Business and (5) Possess or use any public Pecuniary Interest. 89. A. . from practicing their profession or engaging in any occupation other (3) Purchase any real estate than the exercise of their functions or other property forfeited in as local chief executives. favor of such local government unit for unpaid (b) Sanggunian members may taxes or assessment. and SEC. directly or purposes. 6713) otherwise known as whereby money is to be paid. Officials and Employees" and directly or indirectly. (2) Hold such interests in any SEC. 90. the "Code of Conduct and or property or any other thing Ethical Standards for Public of value is to be transferred. or teach in schools instance of the said local except during session hours: government unit. agents. Practice of Profession. engage in virtue of a legal process at the any occupation. to: (b) All other prohibitions (1) Engage in any business governing the conduct of transaction with the local national public officers government unit in which he relating to prohibited is an official or employee or business and pecuniary over which he has the power interest so provided for under of supervision. employees. indirectly. That sanggunian members who are also members of (4) Be a surety for any the Bar shall not: person contracting or doing business with the local (1) Appear as counsel before any . officials. - cockpit or other games (a) All governors. or by practice their professions. Sixty-seven thirteen (R. city and licensed by a local municipal mayors are prohibited government unit. out of other laws shall also be the resources of the local applicable to local government unit to such government officials and person or firm. surety is required. or with any of Republic Act Numbered its authorized boards.(a) It shall be property of the local unlawful for any local government government unit for private official or employee. Provided.appurtenant thereto from the time government unit for which a he had been deprived thereof. or attorneys.

A copy of the oath or affirmation of office of all (3) Collect any fee for their elective and appointive local appearance in administrative officials and employees shall be proceedings involving the local preserved in the individual personal government unit of which he is an records file under the custody of the official. by any person or body. or section of the local government unit (4) Use property and personnel concerned. however. initiative. He may. 91. but it shall degree of consanguinity or affinity be unlawful for them to solicit in government service. career civil service shall engage directly or indirectly in any partisan (5) Doctors of medicine may political activity or take part in any practice their profession even election. of the government except when the sanggunian member concerned is SEC. SEC. Elective local officials assets. Oath of Office. or instrumentality of the elective and appointive local government is the adverse party. Partisan Political Activity. liabilities and networth. upon assumption to office.. . division. except to vote. referendum. prohibited acts under the Omnibus . executive concerned. or recall. subscribe to (2) Appear as counsel in any an oath or affirmation of office in criminal case wherein an officer or the prescribed form.(a) All agency. lists may take part in partisan political of relatives within the fourth civil and electoral activities.(a) Officials and names of certain candidates for employees of local government public office whom he units shall file sworn statements of supports.court in any civil case wherein a local government unit or any office. on occasions of nor shall he use his official emergency: Provided. and personnel office. Statement of Assets and current issues. express his views on SEC. during official hours of work only plebiscite. or mention the Liabilities. defending the interest of the . and subordinates or subject these personnel data sheets as required subordinates to any of the by law.No local official or employee in the government. 93. 92. officials and employees shall. The oath or employee of the national or local affirmation of office shall be filed government is accused of an offense with the office of the local chief committed in relation to his office. financial contributions from their and business interests. That the authority or influence to cause the officials concerned do not derive performance of any political activity monetary compensation therefrom.

it shall be who lost in any election shall.(a) Provincial. or title of any kind from any funds. deemed approved. no elective or appointive and the permission shall be given or local official shall hold any other withheld based on considerations of office or employment in the public interest. Additional or double (c) Local government officials compensation. double. and Appointive Local Officials. . be appointed to any office (b) Mayors of component cities in the government or any and municipalities shall secure the government-owned or -controlled permission of the governor corporations or in any of their concerned for any travel outside the subsidiaries. permission from their respective local chief executives before Unless otherwise allowed by law departure. Pensions or the President shall be secured. shall receive additional. . or indirect SEC. travel. . city. double. of the local government unit agency or instrumentality thereof. during periods of accept without the consent of emergency or crisis or when the Congress. any present. and barangay appointive appointment or designation in any officials going on official travel shall capacity to any public office or apply and secure written position during his tenure.Election Code. Permission to Leave (a) No elective or appointive local Station. no candidate days from receipt thereof. permission from the Office of foreign government. within one (1) year after such election. or That when the period of travel indirect compensation. travel involves the use of public office. 96. SEC. emoluments.No elective or traveling abroad shall notify their appointive local official or employee respective sanggunian: Provided. province. concerned and urgency of the including government-owned or . nor monhs. SEC. Appointment of Elective compensation. The application shall or by the primary functions of his specify the reasons for such travel. 94. . financial capability government or any subdivision. Candidates who Lost in Election. unless extends to more than three (3) specifically authorized by law. Should the local chief executive concerned fail to act upon such (b) Except for losing candidates application within four (4) working in barangay elections. controlled corporations or their subsidiaries. position. official shall be eligible for municipal. gratuities shall not be considered as additional. 95.

the duly elected president of the city federation of SEC. and conditions. Such notice shall state chairman of the education the duration of travel and the name committee of the sangguniang of the officer whom he shall panlalawigan. as immediately preceding calendar members. Annual Report. . representative of the teachers' political and peace and order organization in the province. city or municipal school of the non-academic personnel of board. . Composition parents-teachers associations. respectively. the city respective annual reports. 98. the representative of the pederasyon ng mga sangguniang TITLE FOUR. the concerned. pederasyon ng mga sangguniang kabataan in the sangguniang SEC. the duly elected before March 31 of each year.On or panlalawigan. 97. or municipality a and the duly elected representative provincial. and . cities. the duly elected concerned on the socioeconomic. and other matters the duly elected representative of concerning the local government the non-academic personnel of unit. . treasurer. the and Compensation. (b) The composition of local (d) Field officers of national school boards shall be as follows: agencies or offices assigned in provinces. the representative of the during his absence. as members. city. public schools in the city. and municipalities (1) The provincial school board shall not leave their official stations shall be composed of the governor without giving prior written notice and the division superintendent of to the local chief executive schools as co-chairmen. Component cities and city superintendent of schools as co- municipalities shall likewise chairmen. Creation. which shall cover the public schools in the province.(a) There duly elected representative of the shall be established in every teachers' organizations in the city. the chairman of the provide the sangguniang education committee of the panlalawigan copies of their sangguniang panlungsod. A copy of the report shall be forwarded to the Department of (2) The city school board shall be Interior and Local composed of the city mayor and the Government.LOCAL SCHOOL kabataan in the sangguniang BOARDS panlungsod. province. year. the provincial designate to act for and in his behalf treasurer. every president of the provincial local chief executive shall submit an federation of parents-teachers annual report to the sanggunian association.

.The provincial. shall be reflected in the form of an annual school board budget (c) In the event that a province or corresponding to its share in the city has two (2) or more school proceeds of the special levy on real superintendents. of schools as co-chairmen. the municipal school board shall: representative of the pederasyon ng mga sangguniang kabataan in the (a) Determine. in accordance sangguniang bayan. Culture and Sports shall or municipal treasurer. Functions of Local School committee of the sangguniang Boards. to disburse funds from the provincial and city school boards. sources of revenue as this Code and chairman of the local school board other laws or ordinances may shall be determined as follows: provide. the duly elected with the criteria set by the president of the municipal Department of Education. as the case may of the non-academic personnel of be. and the supplementary local public schools in the city. city Education. of schools shall designate the district supervisor who shall serve (c) Serve as an advisory as co-chairman of the municipal committee to the sanggunian school board. as cost of meeting such needs. and the duly elected representative city or municipality. as the case designate the co-chairman for the may be. 99. public schools within the province. but not limited to. city or bayan. the annual associations. the duly elected supplementary budgetary needs for representative of the teachers' the operation and maintenance of organizations in the municipality. which members. the municipal treasurer. the chairman of the education SEC. the co. Special Education fund pursuant to and the budget prepared and in accordance with existing rules and (2) The division superintendent regulations. duties and responsibilities of the (3) The municipal school board abovementioned officials in their shall be composed of the municipal respective local school boards shall mayor and the district supervisor not be delegated. and in the event property constituting the Special that a municipality has two (2) or Education fund and such other more district supervisors. concerned on educational matters such as. Culture federation of parents-teachers and Sports. the (d) The performance of the necessity for and the uses of local . (1) The Department of (b) Authorize the provincial.

Meetings and Quorum. . barangay levels. shall be of the local school board concerned. and appointment of division superintendents. (2) Establishment and Culture and Sports shall consult the maintenance of extension classes local school board on the where necessary. A majority of all its remuneration. shall prepare the budget of TITLE FIVE.(a) The local school board Remuneration. The composition of the local health boards shall be as . However. municipality. repair. allowances chargeable against funds as a matter of protocol. 102. The division auditing rules and regulations. superintendent. district (3) Sports activities at the supervisors. and other school officials. given preference to preside over the subject to existing accounting and meeting. city superintendent or district supervisor. and division. when both co. necessary traveling expenses and the local chief executive concerned. municipal. Members thereof members shall constitute a who are not government officials or quorum. Compensation and Budget. and budget shall give priority to the following: (d) Recommend changes in the names of public schools within the (1) Construction.(a) There shall be fiscal year. city or be necessary to approve the budget. . . employees shall be entitled to chairmen are present in a meeting.appropriations for educational (c) The annual school board purposes.LOCAL HEALTH the school board concerned. SEC. elementary and secondary schools. and activities of SEC. district. The affirmative vote of established a local health board in the majority of all its members shall every province. SEC. 101.The co-chairmen shall meet at least once a month or and members of the provincial. Such BOARDS budget shall be supported by programs. 100. . as the case may be. projects. Creation and the school board for the ensuing Composition. and territorial jurisdiction of the local maintenance of school buildings government unit for enactment by and other facilities of public the sanggunian concerned. city as often as may be necessary. or municipal school board shall perform their duties as such (b) Any of the co-chairmen may without compensation or call a meeting. The Department of Education. school principals.

as members. the necessity headed by the city mayor as for. but not limited to. bids and awards. organizations involved in health services. personnel members. as (2) To serve as an advisory members. - health of the sangguniang bayan. (3) The municipal health board personnel discipline. and selection and promotion. 103. and the chairman of purposes. Meetings and Quorum. and a as the case may be. and a representative of the (b) A majority of the members of Department of Health in the the board shall constitute a municipality. shall be headed by the municipal operations review and similar mayor as chairman. a (3) Consistent with the technical representative from the private and administrative standards of the sector or non-governmental Department of Health. and the chairman of the committee on SEC. annual health of the sangguniang budgetary allocations for the panlalawigan. the municipal functions. and the standards and criteria set by the chairman of the committee on Department of Health. grievances and complaints.follows: (b) The functions of the local health board shall be: (1) The provincial health board shall be headed by the governor as (1) To propose to the sanggunian chairman. involved in health services. the provincial health concerned. health officer as vice-chairman. a representative from operation and maintenance of the private sector or non. in accordance with officer as vice-chairman. a (a) The board shall meet at least representative from the private once a month or as often as may be sector or non-governmental necessary. quorum. local chairman. and the committee on health of the sangguniang panlungsod. committee to the sanggunian concerned on health matters such (2) The city health board shall be as. the city health officer as appropriations for public health vice-chairman. representative of the Department of Health in the province. budget review. and a representative of the health agencies on matters such as. city or province. health facilities and services within governmental organizations the municipality. create organizations involved in health committees which shall advise local services. as but not limited to. Department of Health in the city. but the chairman or the vice-chairman must be present . and application of.

considered. upon the direction of the President and in (a) The barangay development consultation with the local council shall be headed by the government unit concerned. Direct National SEC. For remuneration. 106. pestilence. With the concurrence governmental organizations of the local government unit operating in the barangay. . who concerned. 104. and members of the comprehensive multisectoral provincial.The chairman. SEC. . employees shall be entitled to municipal.LOCAL shall be necessary to approve such DEVELOPMENT COUNCILS proposals. Local Development SEC. .In cases of composition of the local epidemics. or barangay level. punong barangay and shall be temporarily assume direct composed of the following supervision and control over health members: operations in any local government unit for the duration of the (1) Members of the sangguniang emergency. the development who are not government officials or council at the provincial city. Members thereof this purpose. subject to existing development. territorial jurisdiction. city or municipal health development plan to be initiated by board shall perform their duties as its development council and such without compensation or approved by its sanggunian.The Secretary of Health. and other development council shall be as widespread public health dangers. but in no case barangay. 107. exceeding a cumulative period of six (2) Representatives of non- (6) months.(a) Each local Remuneration. . and coordinating accounting and auditing rules and development efforts within its regulations. 105. . shall necessary traveling expenses and assist the corresponding allowances chargeable against the sanggunian in setting the direction funds of the local health board of economic and social concerned. Composition of Local Supervision and Control by the Development Councils. follows: the Secretary of Health may. the period for such shall constitute not less than one direct national control and fourth (1/4) of the members of the . government unit shall have a vice-chairman. Compensation and Councils.during meetings where budgetary supervision may be further proposals are being prepared or extended. The affirmative vote of all the majority of the members TITLE SIX. SEC.

fully organized council; (3) The congressman or his
(3) A representative of the representative; and
congressman.
(4) Representatives of
(b) The city or municipal nongovernmental organizations
development council shall be operating in the province, who shall
headed by the mayor and shall be constitute not less than one-fourth
composed of the following (1/4) of the members of the fully
members: organized council.

(1) All punong barangays in the city (d) The local development councils
or municipality; may call upon any local official
concerned or any official of national
(2) The chairman of the committee agencies or offices in the local
on appropriations of the government unit to assist in the
sangguniang panlungsod or formulation of their respective
sangguniang bayan concerned; development plans and public
investment programs.
(3) The congressman or his
representative; and SEC. 108. Representation of Non-
Governmental Organizations. -
(4) Representatives of Within a period of sixty (60) days
nongovernmental organizations from the start of organization of
operating in the city or local development councils, the
municipality, as the case may be, nongovernmental organizations
who shall constitute not less than shall choose from among
one-fourth (1/4) of the members of themselves their representatives to
the fully organized council. said councils. The local sanggunian
concerned shall accredit
(c) The provincial development nongovernmental organizations
council shall be headed by the subject to such criteria as may be
governor and shall be composed of provided by law.
the following members:
SEC. 109. Functions of Local
(1) All mayors of component cities Development Councils. - (a) The
and municipalities; provincial, city, and municipal
development councils shall exercise
(2) The chairman of the committee the following functions:
on appropriations of the
sangguniang panlalawigan; (1) Formulate long-term, medium-
term, and annual socioeconomic
development plans and policies;

(2) Formulate the medium-term months or as often as may be
and annual public investment necessary.
programs;
SEC. 111. Executive Committee. - (a)
(3) Appraise and prioritize Each local development council
socioeconomic development shall create an executive committee
programs and projects; to represent it and act in its behalf
when it is not in session. The
(4) Formulate local investment composition of the executive
incentives to promote the inflow committee shall be as follows:
and direction of private investment
capital; (1) The executive committee of the
provincial development council
(5) Coordinate, monitor, and shall be composed of the governor
evaluate the implementation of as chairman, the representative of
development programs and component city and municipal
projects; and mayors to be chosen from among
themselves, the chairman of the
(6) Perform such other functions as committee on appropriations of the
may be provided by law or sangguniang panlalawigan, the
competent authority. president of the provincial league of
barangays, and a representative of
(b) The barangay development nongovernmental organizations
council shall exercise the following that are represented in the council,
functions: as members;
(1) Mobilize people's participation (2) The executive committee of the
in local development efforts; city or municipal development
council shall be composed of the
(2) Prepare barangay development mayor as chairman, the chairman of
plans based on local requirements; the committee on appropriations of
the sangguniang panlalawigan, the
(3) Monitor and evaluate the president of the city or municipal
implementation of national or local league of barangays, and a
programs and projects; and representative of nongovernmental
organizations that are represented
(4) Perform such other functions as
in the council, as members; and
may be provided by law or
competent authority. (3) The executive committee of the
barangay development council shall
SEC. 110. Meetings and Quorum. -
be composed of the punong
The local development council shall
barangay as chairman, a
meet at least once every six (6)

representative of the sangguniang in the discharge of its functions.
barangay to be chosen from among The local development council may
its members, and a representative avail of the services of any
of nongovernmental organizations nongovernmental organization or
that are represented in the council, educational or research institution
as members. for this purpose.

(b) The executive committee shall The secretariats of the provincial,
exercise the following powers and city, and municipal development
functions: councils shall be headed by their
respective planning and
(1) Ensure that the decision of the development coordinators. The
council are faithfully carried out secretariat of the barangay
and implemented; development council shall be
headed by the barangay secretary
(2) Act on matters requiring who shall be assisted by the city or
immediate attention or action by municipal planning and
the council; development coordinator
concerned.
(3) Formulate policies, plans, and
programs based on the general SEC. 114. Relation of Local
principles laid down by the council; Development Councils to the
and Sanggunian and the Regional
Development Council. - (a)
(4) Act on other matters that may Thepolicies, programs, and projects
be authorized by the council. proposed by localdevelopment
councils shall be submitted to the
SEC. 112. Sectoral or Functional sanggunian concerned for
Committees. - The local appropriate action. The local
development councils may form development plans approved by
sectoral or functional committees to their respective sanggunian may be
assist them in the performance of integrated with the development
their functions. plans of the next higher level of
local development council.
SEC. 113. Secretariat. - There is
hereby constituted for each local (b) The approved development
development council a secretariat plans of provinces, highly-
which shall be responsible for urbanized cities, and independent
providing technical support, component cities shall be submitted
documentation of proceedings, to the regional development
preparation of reports and such council, which shall be integrated
other assistance as may be required into the regional development plan

for submission to the National concurrence by the local
Economic and Development government units included therein.
Authority, in accordance with
existing laws. TITLE NINE. - OTHER
PROVISIONS APPLICABLE TO
SEC. 115. Budget Information. - LOCAL GOVERNMENT UNITS
The Department of Budget and
Management shall furnish the CHAPTER 1. - Settlement of
various local development councils Boundary Disputes
information on financial resources
and budgetary allocations SEC. 118. Jurisdictional
applicable to their respective Responsibility for Settlement of
jurisdictions to guide them in their Boundary Dispute. - Boundary
planning functions. disputes between and among local
government units shall, as much as
possible, be settled amicably. To
TITLE SEVEN. -LOCAL PEACE this end:
AND ORDER COUNCIL
(a) Boundary disputes involving
SEC. 116. Organization. - There is two (2) or more barangays in the
hereby established in every same city or municipality shall be
province, city and municipality a referred for settlement to the
local peace and order council, sangguniang panlungsod or
pursuant to Executive Order sangguniang bayan concerned.
Numbered Three hundred nine
(E.O. No. 309), Series of 1988. The (b) Boundary disputes involving
local peace and order councils shall two (2) or more municipalities
have the same composition and within the same province shall be
functions as those prescribed by the referred for settlement to the
said executive order. sangguniang panlalawigan
concerned.

TITLE EIGHT. - AUTONOMOUS (c) Boundary disputes involving
SPECIAL ECONOMIC ZONE municipalities or component cities
of different provinces shall be
SEC. 117. Establishment of jointly referred for settlement to the
Autonomous Special Economic sanggunians of the provinces
Zones. - The establishment by law concerned.
of autonomous special economic
zones in selected areas of the (d) Boundary disputes involving a
country shall be subject to component city or municipality on
the one hand and a highly

urbanized city on the other, or two SEC. 121. Who May Exercise. - The
(2) or more highly urbanized cities, power of local initiative and
shall be jointly referred for referendum may be exercised by all
settlement to the respective registered voters of the provinces,
sanggunians of the parties. cities, municipalities, and
barangays.
(e) In the event the sanggunian
fails to effect an amicable SEC. 122. Procedure in Local
settlement within sixty (60) days Initiative. - (a) Not less than one
from the date the dispute was thousand (1,000) registered voters
referred thereto, it shall issue a in case of provinces and cities, one
certification to that effect. hundred (100) in case of
Thereafter, the dispute shall be municipalities, and fifty (50) in case
formally tried by the sanggunian of barangays, may file a petition
concerned which shall decide the with the sanggunian concerned
issue within sixty (60) days from proposing the adoption, enactment,
the date of the certification referred repeal, or amendment of an
to above. ordinance.

SEC. 119. Appeal. - Within the time (b) If no favorable action thereon is
and manner prescribed by the Rules taken by the sanggunian concerned
of Court, any party may elevate the within thirty (30) days from its
decision of the sanggunian presentation, the proponents,
concerned to the proper Regional through their duly authorized and
Trial Court having jurisdiction over registered representatives, may
the area in dispute. The Regional invoke their power of initiative,
Trial Court shall decide the appeal giving notice thereof to the
within one (1) year from the filing sanggunian concerned.
thereof. Pending final resolution of
the disputed area prior to the (c) The proposition shall be
dispute shall be maintained and numbered serially starting from
continued for all legal purposes. Roman numeral I. The Comelec or
its designated representative shall
CHAPTER 2. - LOCAL INITIATIVE extend assistance in the formulation
AND REFERENDUM of the proposition.

SEC. 120. Local Initiative Defined. - (d) Two (2) or more propositions
Local initiative is the legal process may be submitted in an initiative.
whereby the registered voters of a
local government unit may directly (e) Proponents shall have ninety
propose, enact, or amend any (90) days in case of provinces and
ordinance. cities, sixty (60) days in case of

in the cast. (c) If at any time before the (h) If the required number of initiative is held. The initiative shall then in case of barangays. initiative shall not be exercised through its office in the local more than once a year. forty-five (45) Sanggunians. 124. . 123. 125. . by the Comelec. as provided in subsection (g) hereof. apply for their approval within sixty (60) initiative in the manner herein days from the date of certification provided. Stations executive concerned. the Comelec. .If the proposition is before the election registrar. may be warranted. the sanggunian signatures is obtained. Effectivity of Local (f) The petition shall be signed Propositions. in case of SEC. the Comelec concerned adopts in toto the shall then set a date for the proposition presented and the local initiative during which the chief executive approves the same. from notice be held on the date set.municipalities. government unit concerned. the registered voters in the local However. shall certify as to whether or not the (b) Initiative shall extend only to required number of signatures has subjects or matters which are been obtained. SEC. Limitations upon provinces and cities. it shall take effect fifteen (15) presence of a representative of the days after certification by the proponent. those against such action government unit concerned for may. as the case may be. signatures. or his approved by a majority of the votes designated representatives. If it fails to for collecting signatures may be obtain said number of votes. after which mentioned in subsection (b) hereof the results thereof shall be certified to collect the required number of and proclaimed by the Comelec. and ordinance approved through the thirty (30) days in case of system of initiative and referendum . proposition shall be submitted to the initiative shall be canceled.(a) The power of local herein provided. Failure to obtain the within the legal powers of the required number defeats the sanggunians to enact. the established in as many places as proposition is considered defeated. if they so desire. and thirty (30) days barangays. and a representative of Comelec as if affirmative action the sanggunian concerned in a thereon had been made by the public place in the local government sanggunian and local chief unit. proposition.Any proposition or days in case of municipalities. SEC. Limitations on Local (g) Upon the lapse of the period Initiatives.

modified or repealed by the sanggunian within three (3) years thereafter by a vote of three- fourths (3/4) of all its members: Provided. The local referendum shall be held under the control and direction of the Comelec within sixty (60) days in case of provinces and cities. GOVERNMENT CODE Nothing in this Chapter shall prevent or preclude the proper OF THE PHILIPPINES courts from declaring null and void any proposition approved pursuant to this Chapter for violation of the BOOK II Constitution or want of capacity of LOCAL TAXATION AND FISCAL the sanggunian concerned to enact MATTERS the said measure. 127. The Comelec shall certify and proclaim the results of the said referendum. . amend or reject any ordinance enacted by the sanggunian.LOCAL GOVERNMENT TAXATION . THE LOCAL SEC. the period shall be eighteen (18) months after the approval thereof. modified or amended by the sanggunian concerned within six (6) months from the date of the approval thereof. and may be amended.as herein provided shall not be repealed. 126. TITLE ONE. . Local Referendum Defined. . Authority of Courts.Local referendum is the legal process whereby the registered voters of the local government units may approve. SEC. forty-five (45) days in case of municipalities and thirty (30) days in case of barangays. That in case of barangays.

CHAPTER 1 - GENERAL (4) not be contrary to law, public
PROVISIONS policy, national economic policy, or
in restraint of trade;
SEC. 128. Scope.- The provisions
herein shall govern the exercise by (c) The collection of local taxes,
provinces, cities, municipalities, fees, charges and other impositions
and barangays of their taxing and shall in no case be let to any private
other revenue-raising powers. person;

SEC. 129. Power to Create Sources (d) The revenue collected pursuant
of Revenue. - Each local to the provisions of this Code shall
government unit shall exercise its inure solely to the benefit of, and be
power to create its own sources of subject to disposition by, the local
revenue and to levy taxes, fees, and government unit levying the tax,
charges subject to the provisions fee, charge or other imposition
herein, consistent with the basic unless otherwise specifically
policy of local autonomy. Such provided herein; and,
taxes, fees, andcharges shall accrue
exclusively to the local government (e) Each local government unit
units. shall, as far as practicable, evolve a
progressive system of taxation.
SEC. 130. Fundamental Principles.
- The following fundamental SEC. 131. Definition of Terms. -
principles shall govern the exercise When used in this Title, the term:
of the taxing and other revenue-
raising powers of local government (a) "Agricultural Product" includes
units: the yield of the soil, such as corn,
rice, wheat, rye, hay, coconuts,
(a) Taxation shall be uniform in sugarcane, tobacco, root crops,
each local government unit; (b) vegetables, fruits, flowers, and their
Taxes, fees, charges and other by-products; ordinary salt; all kinds
impositions shall: of fish; poultry; and livestock and
animal products, whether in their
(1) be equitable and based as far as original form or not. The phrase
practicable on the taxpayer's ability "whether in their original form or
to pay; not" refers to the transformation of
said products by the farmer,
(2) be levied and collected only for fisherman, producer or owner
public purposes; through the application of processes
to preserve or otherwise to prepare
(3) not be unjust, excessive, said products for the market such as
oppressive, or confiscatory; freezing, drying, salting, smoking,

or stripping for purposes of (g) "Charges" refer to pecuniary
preserving or otherwise preparing liability, as rents or fees against
said products for the market; persons or property; (h)
"Contractor" includes persons,
(b) "Amusement" is a pleasurable natural or juridical, not subject to
diversion and entertainment. It is professional tax under Section 139
synonymous to relaxation, of this Code, whose activity consists
avocation, pastime, or fun; essentially of the sale of all kinds of
services for a fee, regardless of
(c) "Amusement Places" include whether or not the performance of
theaters, cinemas, concert halls, the service calls for the exercise or
circuses and other places of use of the physical or mental
amusement where one seeks faculties of such contractor or his
admission to entertain oneself by employees.
seeing or viewing the show or
performances; As used in this Section, the term
"contractor" shall include general
(d) "Business" means trade or engineering, general building and
commercial activity regularly specialty contractors as defined
engaged in as a means of livelihood under applicable laws; filling,
or with a view to profit; demolition and salvage works
contractors; proprietors or
(e) "Banks and other financial operators of mine drilling
institutions" include non-bank apparatus; proprietors or operators
financial intermediaries, lending of dockyards; persons engaged in
investors, finance and investment the installation of water system, and
companies, pawnshops, money gas or electric light, heat, or power;
shops, insurance companies, stock proprietors or operators of smelting
markets, stock brokers and dealers plants; engraving, plating, and
in securities and foreign exchange, plastic lamination establishments;
as defined under applicable laws, or proprietors or operators of
rules and regulations thereunder; establishments for repairing,
repainting, upholstering, washing
(f) "Capital Investment" is the or greasing of vehicles, heavy
capital which a person employs in equipment, vulcanizing, recapping
any undertaking, or which he and battery charging; proprietors or
contributes to the capital of a operators of furniture shops and
partnership, corporation, or any establishments for planing or
other juridical entity or association surfacing and recutting of lumber,
in a particular taxing jurisdiction; and sawmills under contract to saw
or cut logs belonging to others;
proprietors or operators of dry-

cleaning or dyeing establishments, (i) "Corporation" includes
steam laundries, and laundries partnerships, no matter how
using washing machines; created or organized, joint-stock
proprietors or owners of shops for companies, joint accounts (cuentas
the repair of any kind of mechanical en participacion), associations or
and electrical devices, instruments, insurance companies but does not
apparatus, or furniture and shoe include general professional
repairing by machine or any partnerships and a joint venture or
mechanical contrivance; proprietors consortium formed for the purpose
or operators of establishments or of undertaking construction
lots for parking purposes; projects or engaging in petroleum,
proprietors or operators of tailor coal, geothermal, and other energy
shops, dress shops, milliners and operations pursuant to an operating
hatters, beauty parlors, or consortium agreement under a
barbershops, massage clinics, service contract with the
sauna, Turkish and Swedish baths, government. General professional
slenderizing and building saloons partnerships are partnerships
and similar establishments; formed by persons for the sole
photographic studios; funeral purpose of exercising their common
parlors; proprietors or operators of profession, no part of the income of
hotels, motels, and lodging houses; which is derived from engaging in
proprietors or operators of arrastre any trade or business. The term
and stevedoring, warehousing, or "resident foreign" when applied to a
forwarding establishments; master corporation means a foreign
plumbers, smiths, and house or sign corporation not otherwise
painters; printers, bookbinders, organized under the laws of the
lithographers; publishers except Philippines but engaged in trade or
those engaged in the publication or business within the Philippines;
printing of any newspaper,
magazine, review or bulletin which (j) "Countryside and Barangay
appears at regular intervals with Business Enterprise" refers to any
fixed prices for subscription and business entity, association, or
sale and which is not devoted cooperative registered under the
principally to the publication of provisions of Republic Act
advertisements; business agents, Numbered Sixty-eight hundred ten
private detective or watchman (R.A. No. 6810), otherwise known
agencies, commercial and as "Magna Carta For Countryside
immigration brokers, and And Barangay Business Enterprises
cinematographic film owners, (Kalakalan 20)";
lessors and distributors.
(k) "Dealer" means one whose
business is to buy and sell

merchandise, goods, and chattels as (o) "Manufacturer" includes every
a merchant. He stands immediately person who, by physical or chemical
between the producer or process, alters the exterior texture
manufacturer and the consumer or form or inner substance of any
and depends for his profit not upon raw material or manufactured or
the labor he bestows upon his partially manufactured product in
commodities but upon the skill and such manner as to prepare it for
foresight with which he watches the special use or uses to which it could
market; not have been put in its original
condition, or who by any such
(l) "Fee" means a charge fixed by process alters the quality of any
law or ordinance for the regulation such raw material or manufactured
or inspection of a business or or partially manufactured products
activity; so as to reduce it to marketable
shape or prepare it for any of the
(m) "Franchise" is a right or use of industry, or who by any such
privilege, affected with public process combines any such raw
interest which is conferred upon material or manufactured or
private persons or corporations, partially manufactured products
under such terms and conditions as with other materials or products of
the government and its political the same or of different kinds and
subdivisions may impose in the in such manner that the finished
interest of public welfare, security, products of such process or
and safety; manufacture can be put to a special
use or uses to which such raw
(n) "Gross Sales or Receipts" material or manufactured or
include the total amount of money partially manufactured products in
or its equivalent representing the their original condition could not
contract price, compensation or have been put, and who in addition
service fee, including the amount alters such raw material or
charged or materials supplied with manufactured or partially
the services and deposits or advance manufactured products, or
payments actually or constructively combines the same to produce such
received during the taxable quarter finished products for the purpose of
for the services performed or to be their sale or distribution to others
performed for another person and not for his own use or
excluding discounts if determinable consumption;
at the time of sales, sales return,
excise tax, and value-added tax (p) "Marginal Farmer or
(VAT); Fisherman" refers to an individual
engaged in subsistence farming or
fishing which shall be limited to the

sale, barter or exchange of (s) "Operator" includes the owner,
agricultural or marine products manager, administrator, or any
produced by himself and his other person who operates or is
immediate family; responsible for the operation of a
business establishment or
(q) "Motor Vehicle" means any undertaking;
vehicle propelled by any power
other than muscular power using (t) "Peddler" means any person
the public roads, but excluding road who, either for himself or on
rollers, trolley cars, street-sweepers, commission, travels from place to
sprinklers, lawn mowers, place and sells his goods or offers to
bulldozers, graders, fork-lifts, sell and deliver the same. Whether a
amphibian trucks, and cranes if not peddler is a wholesale peddler or a
used on public roads, vehicles retail peddler of a particular
which run only on rails or tracks, commodity shall be determined
and tractors, trailers, and traction from the definition of wholesale
engines of all kinds used exclusively dealer or retail dealer as provided in
for agricultural purposes; this Title;

(r) "Municipal Waters" includes not (u) "Persons" means every natural
only streams, lakes, and tidal waters or juridical being, susceptible of
within the municipality, not being rights and obligations or of being
the subject of private ownership the subject of legal relations;
and not comprised within the
national parks, public forest, timber (v) "Residents" refer to natural
lands, forest reserves or fishery persons who have their habitual
reserves, but also marine waters residence in the province, city, or
included between two lines drawn municipality where they exercise
perpendicularly to the general their civil rights and fulfill their civil
coastline from points where the obligations, and to juridical persons
boundary lines of the municipality for which the law or any other
or city touch the sea at low tide and provision creating or recognizing
a third line parallel with the general them fixes their residence in a
coastline and fifteen (15) kilometers particular province, city, or
from it. Where two (2) municipality. In the absence of such
municipalities are so situated on the law, juridical persons are residents
opposite shores that there is less of the province, city, or municipality
than fifteen (15) kilometers of where they have their legal
marine waters between them, the residence or principal place of
third line shall be equally distant business or where they conduct
from opposite shores of the their principal business or
respective municipalities; occupation;

fees and charges and of the quantity of the transaction. and all weight. Common Limitations on products when sold by marginal the Taxing Powers of Local farmers or fishermen. (w) "Retail" means a sale where the (a) Income tax. legacies and other acquisitions transportation on water. or other artificial contrivance used. except when levied purchaser buys the commodity for on banks and other financial his own consumption. merchandise. (g) Taxes on Government Units. respectively and barangays shall not extend to from the date of registration. commodities for resale to persons other than the end user regardless (e) Taxes. (6) and four (4) years. (x) "Vessel" includes every (b) Documentary stamp tax. tonnage dues. as a means of gifts. and and dues except wharfage on wharves constructed and (z) "Wholesale" means a sale where maintained by the local government the purchaser buys or imports the unit concerned. 132. registration vessel engaged in foreign or fees of vessel and wharfage on domestic trade based on quantity. 133. except as otherwise provided herein. Local Taxing Authority. or capable of (c) Taxes on estates. through. fees or charges in any form unit concerned through an whatsoever upon such goods or appropriate ordinance. (y) "Wharfage" means a fee assessed against the cargo of a (d) Customs duties. the territorial jurisdictions The power to impose a tax. inheritance. craft. or of local government units in the charge or to generate revenue under guise of charges for wharfage. of the quantity of the commodity sold. fees or charges on agricultural and aquatic SEC. or other sanggunian of the local government taxes. fee. cities. mortis causa. as . the the Board of Investments as pioneer exercise of the taxing powers of or non-pioneer for a period of six provinces. tolls this Code shall be exercised by the for bridges or otherwise. or passing SEC. (f) Taxes.Unless business enterprises certified to by otherwise provided herein. or measure received and/or other kinds of customs fees. charges discharged by vessel. other impositions upon goods carried into or out of. . wharves. type of boat. being used. the levy of the following: (h) Excise taxes on articles enumerated under the National Internal Revenue Code. municipalities. irrespective institutions. .

provincial assessor shall likewise . fees or charges of any require the presentation of the kind on the National Government . The its agencies and instrumentalities.(a) The registration of motor vehicles and province may impose a tax on the for the issuance of all kinds of sale. fees. No. and taxes. on petroleum products. barter. 6810 and Republic Act transfer or other disposition of real Numbered Sixty-nine hundred property pursuant to R. barters or PROVISIONS ON THE exchanges or similar transactions TAXING AND OTHER on goods or services except as REVENUE-RAISING POWERS otherwise provided herein. evidence of payment of this tax. or on any licenses or permits for the driving other mode of transferring thereof. . 6657 thirty-eight (R. except tricycles.A. Tax on Transfer of Real (l) Taxes. donation. the Register of Philippines" respectively. of reinsurance or retrocession. on Countryside and monetary consideration involved in Barangay Business Enterprises and the transfer is not substantial. fees or charges for the Property Ownership. (o) Taxes. Scope of Taxing Powers. before registering any deed. fees.A. or other charges on percent (50%) of one percent (1%) Philippine products actually of the total consideration involved exported. No.A. and charges as (k) Taxes on premiums paid by way provided in this Article. 135. except as otherwise in the acquisition of the property or provided herein. (n) Taxes. - by air. otherwise known as the "Cooperatives Code of the (b) For this purpose. Code. (j) Taxes OF LOCAL GOVERNMENT on the gross receipts of UNITS transportation contractors and persons engaged in the Article One . 134. SEC. and Deeds of the province concerned shall. or of the fair market value in case the charges.Provinces transportation of passengers or freight by hire and common carriers SEC. ownership or title of real property at the rate of not more than fifty (m) Taxes. 6938) shall be exempt from this tax. the province may levy only the taxes. The sale. SPECIFIC (VAT) on sales. No. fees. (i) Percentage or value-added tax CHAPTER 2. fees or charges and local government units. cooperatives duly registered under whichever is higher. except as Except as otherwise provided in this provided in this Code. land or water.amended. R.

The of a newly started business. creeks. and others of similar preceding calendar year. percent (50%) of one percent (1%) of the gross annual receipts for the SEC. the tax province may levy and collect not shall not exceed one-twentieth more than ten percent (10%) of fair (1/20) of one percent (1%) of the market value in the locality per capital investment. Tax on Sand. within its territorial jurisdiction. extracted from preceding calendar year. based on the gross receipts for the pamphlets. started to operate. the province may impose a tax shall be the duty of the seller. at a rate not exceeding fifty fraction thereof.The twentieth (1/20) of one percent province may impose a tax on the (1%) of the capital investment. leaflets. the tax shall be the National Internal Revenue based on the gross receipts for the Code. 136. and other regardless of when the business quarry resources. rivers. Culture cancelling an old tax declaration and Sports. as provided herein. . succeeding calendar year. printing and/or publication of regardless of when the business books. In the case Other Quarry Resources. sand. - ownership or title to any real Notwithstanding any exemption property within thirty (30) days granted by any law or other special from the date of notarization.make the same requirement before Department of Education. as amended. streams. In the cubic meter of ordinary stones. posters. In business of persons engaged in the the succeeding calendar year. death. Gravel and preceding calendar year. cards. receipts. seas. transferor. as school texts or and issuing a new one in place references shall be exempt from the thereof. Notaries public shall tax herein imposed. lakes. earth. gravel and other . on businesses enjoying a franchise. Tax on Business of the tax shall not exceed one- Printing and Publication. furnish the provincial treasurer with a copy of any deed transferring SEC. executor or at a rate not exceeding fifty percent administrator to pay the tax herein (50%) of one percent (1%) of the imposed within sixty (60) days from gross annual receipts for the the date of the execution of the deed preceding calendar year based on or from the date of the decedent's the incoming receipt. or any public lands or from the beds of fraction thereof. In the case of a newly started business. SEC. 137. gravel. donor. the tax shall be handbills. as provided herein. The permit reading materials prescribed by the to extract sand. as defined under started to operate. It law. Franchise Tax. certificates. The receipts from the printing and other public waters within its and/or publishing of books or other territorial jurisdiction. . 138. or realized. or any nature.

139. . books of account. thereafter. however.(a) person who has paid the The province may levy an corresponding professional tax shall amusement tax to be collected from . shall be distributed as follows: (c) Any individual or corporation (1) Province . hundred pesos (P=300. the professional tax to the province reports. The province may levy an annual pay the full tax before engaging professional tax on each person therein.00). Any person first beginning to practice a profession after the SEC. other national or local tax. and other employment and annually quarry resources are extracted . Thirty percent employing a person subject to (30%). and other quarry resources thirty-first (31st) day of January.quarry resources shall be issued be entitled to practice his profession exclusively by the provincial in any part of the Philippines governor.Forty percent (40%). surveys and maps. A line of profession does engaged in the exercise or practice not become exempt even if of his profession requiring conducted with some other government examination at such profession for which the tax has amount and reasonable been paid. plans and where he practices his profession or designs.(a) month of January must. profession in several places: Provided. receipts. professional tax shall require payment by that person of the tax (2) Component city or municipality on his profession before where the sand. are extracted . Professional Tax. license. payable annually. Professionals exclusively classification as the sangguniang employed in the government shall panlalawigan may determine but be exempt from the payment of this shall in no case exceed Three tax. Amusement Tax. and (d) The professional tax shall be (3) barangay where the sand. 140. The proceeds of the tax on sand. as the where he maintains his principal case may be. or fee for the practice of such gravel and other quarry resources profession. on or before the gravel. pursuant to the ordinance without being subjected to any of the sangguniang panlalawigan. That such SEC. the number of the office in case he practices his official receipt issued to him. gravel. Thirty percent (30%). prescriptions. . however. (e) Any person subject to the (b) Every person legally authorized professional tax shall write in to practice his profession shall pay deeds.

boxing Manufacturers or Producers. fixed tax for every truck. exempt from the tax on peddlers prescribed elsewhere in this Code. and charges not otherwise appropriate.(a) than thirty percent (30%) of the The province may levy an annual gross receipts from admission fees. cinemas. terms and conditions for the Article Two . (e) The proceeds from the SEC. rock. Scope of Taxing Powers. and paid to the provincial treasurer cigars and cigarettes. . lessees. stadia. painting and art (P500. . wholesalers.The amusement tax shall be shared municipality may impose taxes on equally by the province and the the following businesses: municipality where such amusement places are located. musical programs. In case of fraud or failure to pay the tax. presentations. (b) In the case of theaters or producers. or amusement at a rate of not more Retailers in. Certain Products. Tax on Business. and penalties as it may deem fees. dealers. - sangguniang panlalawigan may Except as otherwise provided in this impose such surcharges. within the province in an amount (c) The holding of operas. the SEC. literary and oratorical (b) The manufacturers. the tax shall first be retailers in the delivery or deducted and withheld by their distribution of distilled spirits.00). whether directly or indirectly. Dealers. and retailers similar concerts shall be exempt referred to in the immediately from the payment of the tax herein foregoing paragraph shall be imposed. 141. the cinematographic films. Every Delivery Truck or Van of concert halls.Municipalities payment of tax. exhibitions. Annual Fixed Tax For operators of theaters. not exceeding Five hundred pesos dramas. concerts. or the sangguniang panlalawigan. van or any vehicle used by manufacturers. . soft drinks. or consumers. to operators and the distributors of sales outlets. producers. flower shows. dealers or cinemas. interests Code. manner. or wholesalers. circuses. or SEC. recitals. lessees. proprietors. or operators fermented liquors.the proprietors. lessees. 142. and other places of Wholesalers of. municipalities may levy taxes. except pop. 143. levied by provinces. (d) The sangguniang panlalawigan may prescribe the time. and other before the gross receipts are divided products as may be determined by between said proprietors.

000.000.000.00 accordance with the following 16.000.00 5.00  100.000.200.00 than 200.000.00 40. and  1.00 or more but less amount of: than 100.00 50.000.00 825. assemblers.00 of any article of commerce of  2.000.000.00 or more but less than 5.00 than 500.000.00 1.750.000.00 or more but less  Less than P1.00 amount of:  4.00  P 10.000.850.00  4.500.000.00 less than 6.000.00 10.000.00 or more but receipts for the Amount of Tax less than 4.00 schedule: With gross sales or  3.00 than 15.100.000.000.00  6.00 or more but less repackers.000.500.00 or more but less than 3. rectifiers.00 distillers.00 schedule: With gross sales or or more but less than receipts for the Amount of Tax 75.000.375. brewers.00 72.00 or more at a  15.00 or more but less  300.000.00 or more but less  200.00 preceding calendar year in the  75.000.000.000.000.000.00 165.00  30.00 than 750.000.000.00 100.000.750. and wines or manufacturers 13.(a) On manufacturers. distributors.00 or more but less than 5.800.500.000.500.00 2.000.00 than 300.000.000.000.00 2.000.000.00 or more but less than 4.000.00 8.00  P 1.000.00 spirits.00 or more but less (b) On wholesalers.000.000. than 1.000.00  3.000.00 18.00  2.000.000.000.000.00 50.000.00 or more but less than P 2.00 or more but less 1/2%) of one percent (1%) than 30.00 3.000.00 or more but less rate not exceeding thirty- than 20.000.000.650.000. or than dealers in any article of commerce  40.320.000.000.000. in less than 3.000.  750.00 660.00 or more but less 24.00 or more but compounders of liquors.00 1.00 or more but less Per Annum than 150.00 preceding calendar year in the 19.00  5.00 seven and a half percent (37  20.000.00 Per Annum 23.000.000.00 of whatever kind or nature in or more but less than accordance with the following  50.00  150. processors.000.00 or more but less  500. distilled less than 2.00 or more but whatever kind or nature.00 .000.00 or more but  Less than 10.00 33.

000.00 or more but less (4) Laundry soap.00 end_of_the_skyp farm inputs. than 200. and than 300.00 (c) On exporters.00 or more at a than 6.000.000.00 (8) Cement. fertilizers.000.00 or more but less than 2. millers.000. producers.  7. 10000.000.00  150.00 4400.00 prescribed under subsections (a). processed or than 75.000. and  1.00 (7) School supplies.00 or more but less (6) Poultry feeds and other animal than 750. than 500.000.000.00 or more but less their original state or not.000.00  40. and than 100.000.000.000.000.00 2420. detergents.000. than 150.000.00 or more but less other agricultural.00 or more but less (b) and (d) of this Section: than 30.00 or more but less (5) Agricultural implements. salt and  75.00  200.000.harvest begin_of_the_skype_highlig facilities. e_highlighting  500. and on  8.000.000.00 121.00 preserved food.000.00 fresh water products.000.00 medicine.000.00 1320. distributors.00 330.00 or more but less than 1.00 or more but less than 8.00 187. marine.00 275.000.00 8800.00 or more but less (3) Cooking oil and cooking gas. dealers or  10. than 50.00 1870.000.000.00 or more but less percent (50%) of one percent than 7. hting 00 insecticides.00 or more but less manufactured.00 or more but less (2) Wheat or cassava flour.00 or more but less retailers of essential commodities than 15.000.000.00 or more but less  2.00 enumerated hereunder at a rate not  15.000.00 dairy products.000. than 40. whether in  100.000.  300.000.00 143.000.  750.000.00 feeds. sugar. pesticides. 5. than 10.00 990.000.000.00 (1%).000.000.00 6600.00 rate not exceeding fifty  6.00 .00 220.  20. meat.00 wholesalers. locally  50.00 440.000.00 3300.00 equipment and post.00 165.00 660.000.000.00  30.00 or more but less manufacturers. herbicides and other 4400.00 or more but less exceeding one-half (1/2) of the rates than 20.00 or more but less (1) Rice and corn.000.

00 levy taxes.00) or less.000.00 or more but less accordance with the following than 1.00 1980.00 or more but less per annum than 75.000.00 or more but less than 2.00 1320.000.000. and Thirty thousand pesos than 400.000.00 8250.00  more than P400.000.00 4620.00 or more but less profit from exchange or sale of than 40.00 With gross receipts for the 11500.00 or more but less year of Fifty thousand pesos than 300.000.00 27. as provided under  200.00 or less 2% than 100.000.000.00 or more but less receipts Rate of tax for the than 50. commissions and than 20.00 or more but less (1%) on the gross receipts of the than 15.000.00 or more but less shall have the exclusive power to than 200.00 preceding calendar year in the  2.000.00 1%  100.00 or more but less than 150.00 property. .000. in the case  400.000.000.00 receipts of the preceding calendar  250.00 or more but less of municipalities.000.00 or more at a amount of: rate not exceeding fifty percent (50%) of one percent Amount of Tax Per Annum (1%)  Less than P= 5.000.000.000.000.60 fifty percent (50%) of one percent  10. That barangays  150.00 104.000.000. With gross sales or  40.00 9250.000.000.50 (f) On banks and other financial  P 5.00 3630.00  500.00 discounts from lending activities. than 30.50 preceding calendar year derived  15.00 385.000.000. at a rate not exceeding than P 10.00 or more but less Section 152 hereof. insurance premium.00 preceding calendar year of:  50.00 165.000.00 Provided.000.000.000.000. in  750.000. however. than 500.000.000.  20.00 275. in the case  300.00 or more but less from interest.00 or more but less of cities.000. rentals on property and  30.000.00 550.00  75. on gross sales or than 250.00 independent contractors.00 or more but less (e) On contractors and other than 750.00 schedule:  1.000.000.000.000.00 dividends.000.00 or more but less income from financial leasing.00 (P=50.000.000.00 880.00 2640.00 10250.00 or more but less institutions.00 (P=30.00 or more but less  P400.00 6160.00) or less.000. (d) On retailers.00 61.000.

. the rate of tax shall not must be paid by the person exceed two percent (2%) of gross conducting the same.(a) The taxes imposed under Section 143 shall be payable (h) On any business. 4 Retirement of Business. .(g) On peddlers engaged in the sale business is considered officially of any merchandise or article of retired. reported for the purpose of upon termination thereof. The sanggunian (b) In cases where a person concerned may prescribe a schedule conducts or operates two (2) or of graduated tax rates but in no case more of the businesses mentioned to exceed the rates prescribed in Section 143 of this Code which herein. not otherwise for every separate or distinct specified in the preceding establishment or place where paragraphs. 147. If the tax paid during the year be less than SEC. as been paid. 144. the collect such reasonable fees and difference shall be paid before the charges on business and occupation . which the sanggunian business subject to the tax is concerned may deem proper to tax: conducted and one line of business Provided. Payment of Business annually. value-added or conducted with some other percentage tax under the National business for which such tax has Internal Revenue Code.A business subject to tax pursuant business shall be separately to the preceding sections shall. receipts for the current year. are subject to the same rate of tax. Fees and Charges. sales or receipts of the preceding calendar year. . commerce. 145. gross sales or receipts of each . Taxes. Rates of Tax within the combined total gross sales or Metropolitan Manila Area. The tax on a business amended. That on any business does not become exempt by being subject to the excise. Metropolitan Manila Area may levy taxes at rates which shall not exceed (c) In cases where a person by fifty percent (50%) the conducts or operates two (2) or maximum rates prescribed in the more businesses mentioned in preceding Section. the tax shall be computed on the SEC. submit a computing the tax due from each sworn statement of its gross sales or business. 146. Section 143 of this Code which are subject to different rates of tax. the SEC.The the tax due on said gross sales or municipality may impose and receipts of the current year. at a rate not exceeding Fifty pesos (P50.00) per peddler SEC.The receipts of the said two (2) or more municipalities within the related businesses.

149.00). grant fishery privileges in the commensurate with the cost of municipal waters and impose regulation. Fishery Rentals. criminal penalty therefor in accordance with the provisions of (2) Grant the privilege to gather. finally.(a) Municipalities shall Code. That take or catch bangus fry. subject to such in conformity with and pursuant to guidelines as shall be prescribed by an ordinance for the grant of such the Department of Science and privileges: Provided. upon free of any rental. charge or any payment of a compromise penalty other imposition whatsoever. That duly prescribed by the sangguniang registered organizations and bayan. of not less than Two hundred pesos (P=200.(a) The municipality aquatic beds or bangus fry areas. cooperatives of marginal fishermen shall have the preferential right to (b) The sangguniang bayan shall such fishery privileges: Provided. this Code. practices and unlawful possession other parties may participate in the or use of instruments of weights public bidding in conformity with and measures and prescribe the the above cited procedure. or this Section. 148. . penalize fraudulent exercise their preferential right. Provided. on the practice of any have the exclusive authority to profession or calling. That the sangguniang for the use of such weights and bayan may require a public bidding measures.and. except as reserved to the SEC. traps or other commission of fraud before a case fishing gears to marginal fishermen therefor is filed in court. oyster. by appropriate and cooperatives or their failure to ordinance. . however. That in Technology. Fees and province in Section 139 of this Charges . inspection and licensing rentals. as determined by at such reasonable rates as shall be it: Provided. . fee. fees or charges therefor in before any person may engage in accordance with the provisions of such business or occupation. bayan may: SEC. however. Fees for Sealing and (1) Grant fishery privileges to erect Licensing of Weights and fish corrals. may levy fees for the sealing and within a definite zone of the licensing of weights and measures municipal waters. mussels or other Measures. prawn fry the sanggunian concerned may or kawag-kawag or fry of other authorize the municipal treasurer to species and fish from the municipal settle an offense not involving the waters by nets. (b) The sangguniang practice such profession or calling. The sanggunian the absence of such organizations concerned shall. prescribe the necessary regulations further.

Situs of the Tax. 150. rectifiers and compounders of (2) Forty percent (40%) to the city liquor. distributors. electricity. and exporters with factories. or elsewhere shall record the sale in plantations located in different the branch or sales outlet making localities. ormunicipality where the plantation millers. contractors. producer. In of fishing vessels of three (3) tons or cases where there is no such branch less for which purpose the or sales outlet in the city or sangguniang bayan shall municipality where the sale or promulgate rules and regulations transaction is made. use of explosives. exporter or businesses. finally. penalize the shall apply to manufacturers. wholesalers. and shall be paid to such city or municipality. and other assembler. contractors. and applicable fishery laws. however. municipality where the factory is manufacturers. and repackers. Provided. project muro-ami. exporters. That recorded in the principal office shall the sanggunian concerned shall be taxable by the city or have the authority to prosecute any municipality where the principal violation of the provisions of office is located. the seventy percent (70%) the sale or transaction. (2) Seventy percent (70%) of all SEC. the sale shall regarding the issuances of such be duly recorded in the principal licenses to qualified applicants office and the taxes due shall accrue under existing laws. distillers. plants. located. and the tax sales allocation mentioned in thereon shall accrue and shall be subparagraph (b) of subsection (2) paid to the municipality where such above shall be prorated among the . distilled spirits and wines. financial institutions. and other deleterious offices. producers. That the sanggunian concerned shall. is located. and plantations in methods of fishing and prescribe a the pursuit of their business: criminal penalty therefor in accordance with the provisions of (1) Thirty percent (30%) of all sales this Code: Provided.(a) For sales recorded in the principal office purposes of collection of the taxes shall be taxable by the city or city or under Section 143 of this Code. project offices. banks and other (d) In cases where a manufacturer. . (3) Issue licenses for the operation branch or sales outlet is located. dealers. producers. maintaining or contractor has two (2) or more operating branch or sales outlet factories. plants. poisonous substances. noxious or assemblers. assemblers. by (b) The following sales allocation appropriate ordinance. brewers.

which shall exclusively project offices. at project office. maximum rates allowed for the the sangguniang barangay may province or municipality by not impose a reasonable fee. (b) Service Fees or Charges - Article Three . or province or municipality may tobacco dryers. For such clearance.00) or the locality where the factory. less.Cities barangays may collect reasonable fees or charges for services SEC.00) or shall be applied irrespective of less. The barangays may levy taxes. fees and charges levied (c) Barangay Clearance . copra. fees. may issue the said license or permit. however. as provided in this . 151. and charges which the facilities such as palay. plants. rendered in connection with the Except as otherwise provided in this regulation or the use of barangay- Code. In the event that the Article Four . Scope of Taxing Powers. impose: Provided.000. in the case of municipalities.Barangays clearance is not issued within the said period. or plan is a rate not exceeding one percent located.localities where the factories. may levy the taxes. . the city. Scope of Taxing Powers.No city or and collected by highly urbanized municipality may issue any license and independent component cities or permit for any business or shall accrue to them and distributed activity unless a clearance is first in accordance with the provisions of obtained from the barangay where this Code. plant. working days from the filing thereof. That the taxes. and accrue to them: plantations are located in proportion to their respective (a) Taxes . (1%) on such gross sales or receipts. with gross sales or receipts of the preceding calendar year of Fifty (e) The foregoing sales allocation thousand pesos (P=50. 152. the city or municipality SEC. in the case of cities and Thirty whether or not sales are made in thousand pesos (P=30. The more than fifty percent (50%) application for clearance shall be except the rates of professional and acted upon within seven (7) amusement taxes. owned properties or service fees. Article.On stores or retailers volumes of production during the with fixed business establishments period for which the tax is due. . and charges. The rates of taxes that such business or activity is located the city may levy may exceed the or conducted.000.

and sanggunian concerned may discontinue the collection of the (3) On billboards.Cities Charges. Public Utility Charges. . That no such toll fees or for every One thousand pesos charges shall be collected from (P=1. or who is The sanggunian concerned may engaged in business or occupation. 154. bridge. SEC.000. neon tolls.00) Provided. more. 153.Local government units or municipalities may levy a may impose and collect such community tax in accordance with reasonable fees and charges for the provisions of this Article. 156. and outdoor advertisements. pier or wharf. . .000. or who is required by law to waterway.Common Revenue-Raising Powers Article Six . and cockpits. .(d) Other Fees and Charges . prescribe the terms and conditions or who owns real property with an and fix the rates for the imposition aggregate assessed value of One of toll fees or charges for the use of thousand pesos (P=1. When public (2) On places of recreation which safety and welfare so requires. Community Tax. Toll Fees or Charges.00) of income regardless . Service Fees and SEC.00) or any public road. cockfights and physically-handicapped.Community Tax SEC. 155. shall be free and open for public use.00) and an annual government unit concerned: additional tax of One peso (P=1. consecutive working days during SEC. - Community Tax.Every inhabitant Local government units may fix the of the Philippines eighteen (18) rates for the operation of public years of age or over who has been utilities owned. disabled citizens who are sixty-five (65) years or older. ferry or file an income tax return shall pay telecommunication system funded an annual community tax of Five and constructed by the local pesos (P=5. Individuals Liable to SEC. signboards. fighting cocks. operated and regularly employed on a wage or maintained by them within their salary basis for at least thirty (30) jurisdiction. Article Five . services rendered. post (1) On commercial breeding of office personnel delivering mail. 157. the charge admission fees.The officers and enlisted men of the barangay may levy reasonable fees Armed Forces of the Philippines and charges: and members of the Philippine National Police on mission. any calendar year. and thereafter the said facility signs.

The them. the considered as part of the gross additional tax herein imposed shall receipts or earnings of said be based upon the total property corporation. 158.000. Place of Payment. found in the than the last day of February of assessment rolls of the city or each year. Exemptions. 160. Juridical Persons Liable to Community Tax. he shall be liable for the (2) For every Five thousand pesos community tax on the day he (P=5. owned by them and the total gross receipts or earnings derived by SEC. . In purpose of the additional tax. be the case of husband and wife. and exemption on or before the last day of June.00) in place of residence of the individual. in no case. The dividends received of profession or from property by a corporation from another which in no case shall exceed Five corporation however shall. 161.000. engaged in or (2) Transient visitors when their doing business in the Philippines stay in the Philippines does not shall pay an annual community tax exceed three (3) months. SEC.The which.00). shall exceed Ten community tax shall be paid in the thousand pesos (P=10. (1) For every Five thousand pesos (P=5. 159.00). If a person reaches the municipality where the real age of eighteen (18) years or property is situated . following are exempt from the community tax: SEC. and or organized. property in the Philippines owned Penalties for Delinquency.000.00) and an annual additional tax. . .00) worth of real SEC. accordance with the following or in the place where the principal schedule: office of the juridical entity is located. Time for Payment.of whether from business. whether domestic or resident foreign.000.00) of gross receipts or reaches such age or upon the day earnings derived by it from its the exemption ends.Two pesos (18) years or loses the benefit of .(a) The by it during the preceding year community tax shall accrue on the based on the valuation used for the first (1st) day of January of each payment of the real property tax year which shall be paid not later under existing laws. for the thousand pesos (P=5.00). of Five hundred pesos (P=500. However.Two pesos otherwise loses the benefit of (P=2.Every (1) Diplomatic and consular corporation no matter how created representatives. . exercise (P=2. if a business in the Philippines during person reaches the age of eighteen the preceding year .

or transacts other official payment of the community tax. connection with the registration of a there shall be added to the unpaid voter. pays any tax certificate shall be issued to every or fee. . 162. through its authorized due date until it is paid. A business. . 163. or tax acknowledges any document who cease to belong to an exempt before a notary public. any corporation subject to the community tax receives any SEC. it shall be the duty of the community tax certificate may also public official with whom such be issued to any person or transaction is made or business corporation not subject to the done. Corporations whom any salary or wage is received established and organized on or to require such individual to exhibit after the first day of July shall not the community tax certificate. government service.A community tax any public authority.(a) When an eighteen (18) years on or after the individual subject to the community first (1st) day of July of any year. receives money from public person or corporation upon funds. Presentation of Persons who come to reside in the Community Tax Certificate On Philippines or reach the age of Certain Occasions. he shall have twenty (20) One peso (P=1. officer. takes the class on or after the same date. But business.exemption on or before the last day community tax upon payment of of March. transacts other official community tax for that year. officers. days to pay the community tax without becoming delinquent. certificate. shall oath of office upon election or not be subject to the community tax appointment to any position in the for that year. or receives any salary or corporations established and wage from any person or organized on or before the last day corporation. or corporation days within which to pay the with whom such transaction is community tax without becoming made or business done or from delinquent. to require such corporation to . SEC. amount an interest of twenty-four percent (24%) per annum from the (b) When. or permit from Certificate.00). Community Tax license. or permit from (b) Corporations established and any public authority. receives any license. it shall be the duty of of March shall have twenty (20) any person. If the tax is not paid certificate shall not be required in within the time prescribed above. certificate. The be subject to the community tax for presentation of community tax that year. pays any tax organized on or before the last day or fee. receives any money from any of June shall be liable for the public fund.

That said certificate. all tax within ten (10) days after the local taxes. However. proceeds of for the preceding year shall suffice. however. treasurers in accordance with prescribed regulations.exhibit the community tax Provided. the certificate issued concerned. TAXES municipalities and barangays except a portion thereof which shall SEC. shall accrue on the treasurer to collect the community first (1st) day of the quarter next tax in their respective jurisdictions: following the effectivity of the . Tax Period and Manner accrue to the general fund of the of Payment. However. 166. The city or Such taxes. of the city or municipality in which case. accrue on the first (1st) day of January of each year. or changes in shall deputize the barangay the rates thereof. except for the the city or municipal treasurer shall period from January until the accrue entirely to the general fund fifteenth (15th) of April each year.Unless otherwise national government to cover the provided in this Code. remit to the national treasurer the said share of the national SEC. barangay treasurer shall be bonded in accordance with existing laws. 165.Unless government in the proceeds of the otherwise provided in this Code. . . 164. . the community tax collected through the barangay treasurers SEC. fees and charges may be municipal treasurer concerned shall paid in quarterly installments. The proceeds of the tax shall accrue to CHAPTER 3 . the tax actual cost of printing and period of all local taxes. and charges shall end of each quarter. new (b) The city or municipal treasurer taxes. fees and distribution of the forms and other charges shall be the calendar year. (c) The community tax certificate required in the two preceding (c) The proceeds of the community paragraphs shall be the one issued tax actually and directly collected by for the current year. Accrual of Tax. related expenses.(a) The Bureau of (1) Fifty percent (50%) shall accrue Internal Revenue shall cause the to the general fund of the city or printing of community tax municipality concerned. fees or charges.COLLECTION OF the general funds of the cities. Printing of Community shall be apportioned as follows: Tax Certificates and Distribution of Proceeds. and (2) certificates and distribute the same Fifty percent (50%) shall accrue to to the cities and municipalities the barangay where the tax is through the city and municipal collected. fees.

. examine the amount of any other revenue due a books. and collect the upon the occurrence of the event correct amount of the tax. Such examination shall be . and other local government unit. - exceed thirty-six (36) months. there shall be collected or rates. 168. two percent (2%) per month from Unless otherwise provided in this the date it is due until it is paid. Examination of Books of case shall the total interest on the Accounts and Pertinent Records of unpaid amount or portion thereof Businessmen by Local Treasurer. or exceeding six (6) months . 167.ordinance imposing such new levies collection. or ascertain. case may be. assess. The provincial. for a justifiable SEC. all local taxes. extend the time for Revenues by Treasurer. and charges shall be charges without surcharges or collected by the provincial. fixed in the ordinance. 170.All local payment of such taxes.The sanggunian may impose a collect local taxes. city. fees. charges including surcharges. Time of Payment. city. by himself SEC. The sanggunian concerned may. but only for a period not municipal. . as part of that amount an interest thereon at the rate not exceeding SEC. fees or required under this Code. Surcharges and Penalties treasurer may designate the on Unpaid Taxes. or Charges. is not paid on the date association subject to local taxes. accounts. 171. or taxes. but Code. The provincial. and in no case shall the total interest on charges shall be paid within the first the unpaid amount or a portion twenty (20) days of January or of thereof exceed thirty-six (36) each subsequent quarter. penalties. except pertinent records of any person. or in the fees and charges in order to contract. Collection of Local reason or cause. voluntary contributions or partnership. the provincial. municipal or barangay treasurer may. Interests on Other or through any of his deputies duly Unpaid Revenues. fees or charges not paid on municipal government shall pay the time and an interest at the rate not premiums thereon in addition to exceeding two percent (2%) per the premiums of bond that may be month of the unpaid taxes. fees. expressed or implied. city or taxes. fees. fees. corporation. city or municipal SEC. fee. 169. surcharge not exceeding twenty-five In case a bond is required for the percent (25%) of the amount of purpose. their duly authorized deputies. barangay treasurer as his deputy to . . or barangay treasurer. as the months. Fees.Where the authorized in writing. or donations. until such amount is fully paid but in no SEC. or which has given rise to its charge. or charges.

credits. and business of the fees and charges including related taxpayer whose books. payment of the elinquent local taxes address. charges or shall proceed as follows: .The civil such examination. REMEDIES FOR COLLECTION and by levy upon real property and OF REVENUES interest in or rights to real property. charge. his distraint of goods. bank accounts.made during regular business encumbrances in favor of any hours. the records of the revenue from delinquency shall be: district office of the Bureau of Internal Revenue shall be made (a) By administrative action thru available to the local treasurer. In case the used in business. Civil Remedies. Application of Chapter. Either of the remedies provided herein may these remedies or all may be be availed of for the collection of pursued concurrently or any elinquent local tax. Distraint of Personal other revenues constitute a lien.The remedy by distraint superior to all liens. . the written which the lien is imposed. Such not only upon any property or certificate shall be made of record rights therein which may be subject in the books of accounts of the to the lien but also upon property taxpayer examined. chattels. - The provisions of this Chapter and (b) By judicial action. fee. debts. the examining official. simultaneously at the discretion of or other revenue. . the date and place of SEC. and other personal property representative. only once for every tax person. 174. charges and SEC. fees. surcharges and interest. Local Government's Lien. or made by a duly authorized deputy exercise of privilege with respect to of the local treasurer. 173. or deputy or duly authorized effects. and SEC. and the remedies for the collection of local procedure to be followed in taxes. Property. The lien authority of the deputy concerned may only be extinguished upon full shall specifically state the name. and related conducting the same. including stocks and other securities. occupation. and interest CHAPTER 4 . or charges.CIVIL in and rights to personal property. enforceable by appropriate period. and shall be certified to by administrative or judicial action. SEC. examination herein authorized is practice of profession or calling. and pertinent records are to be examined. For this surcharges and interest resulting purpose.Local taxes. of whatever character. the local government unit concerned. fees. accounts. 172. 175. .

deputy may. Within five (5) days after the dwelling or place of business of the sale. the goods or effects (b) Accounting of distrained goods distrained shall be restored to the . the local distrained. (a) Seizure . a copy of which and place fixed in the notice. fee. Such the posting of the notice shall be at certificate shall serve as sufficient the office of the chief executive of warrant for the distraint of personal the local government unit in which property aforementioned. upon written notice. or charge in the territory of the local question.The officer executing the distraint owner. subject to the property is distrained. public auction to the highest bidder chattels or effects are taken. the local treasurer shall that person and with someone of make a report of the proceedings in suitable age and discretion. and the articles seizure. to writing to the local chief executive .If at property shall be sold at public any time prior to the consummation auction in the manner herein of the sale. specifying the time and delinquency and the expenses of place of sale.The officer shall property belonging to that person forthwith cause a notification to be or any personal property subject to exhibited in not less than three (3) the lien in sufficient quantity to public and conspicuous places in satisfy the tax. or at for cash. the taxpayer's right to claim exemption under the provisions of (d) Release of distrained property existing laws. fee. are paid to the officer conducting the sale. Distrained personal upon payment prior to sale . In such case. the local treasurer or his sale. One place for charge and penalty due. chattels or (e) Procedure of sale . together with any government unit where the distraint increment thereto incident to is made. all the proper charges provided for. or statement of the sum demanded charge to pay the same at the time and a note of the time and place of required. fee. The time of sale shall treasurer or his deputy shall issue a not be less than twenty (20) days duly authenticated certificate based after notice to the owner or upon the records of his office possessor of the property as above showing the fact of delinquencycy specified and the publication or and the amounts of the tax. or posting of the notice. seize or confiscate any personal (c) Publication . the signed by himself shall be left either officer conducting the sale shall sell with the owner or person from the goods or effects so distrained at whose possession the goods.Upon failure of the which list shall be added a person owing any local tax. shall make or cause to be made an account of the goods.At the time effects distrained.

city or municipal same amount. question. real property may be shall be considered as sold to the levied on before.The said certificate the description of proceeds of the sale shall be applied the property upon which levy is to satisfy the tax. and no charge liability arose. interest. In case the levy on real Where the proceeds of the sale are property is not issued before or insufficient to satisfy the claim. as the case may be.concerned. if seizure and sale shall embrace only he be absent from the Philippines. or served upon the assessor and the and the expenses of the distraint Registrar of Deeds of the province and sale. to shall be imposed for the services of the occupant of the property in the local officer or his deputy. and other notice of the levy shall be mailed to penalties incident to delinquency. Said certificate shall operate city or municipal assessor as with the force of a legal execution members. as the case . To this end. or charge. the same fee. The title of the property. Levy shall be effected by writing upon (f) Disposition of proceeds . the tax delinquencies treasurer. respectively. The balance over and or city where the property is located above what is required to pay the who shall annotate the levy on the entire claim shall be returned to the tax declaration and certificate of owner of the property sold. Should the property SEC. or local government unit concerned after the distraint of personal for the amount of the assessment property belonging to the made thereon by the Committee on delinquent taxpayer. including the made. in like manner. Said Committee prepare a duly authenticated on Appraisal shall be composed of certificate showing the name of the the city or municipal treasurer as taxpayer and the amount of the tax. or charge. the actual expenses of seizure and to his agent or the manager of the preservation of the property business in respect to which the pending the sale. simultaneously with the warrant of other property may. and be distrained until the full amount the personal property of the due. written surcharges. expenses chargeable upon the and the delinquent taxpayer or. and penalty due from the Commission on Audit and the him. chairman. throughout the Philippines. shall shall be cancelled. - distrained be not disposed of within After the expiration of the time one hundred and twenty (120) days required to pay the delinquent tax. Levy on Real Property . the provincial. simultaneously. distraint on personal property. city or municipal treasurer. including all taxpayer is not sufficient to satisfy his delinquency. with a representative of fee. or if there be none. Appraisal and to the extent of the the provincial. 176. from the date of distraint. At the same time.

within ten (10) and the time and place of sale. . Penalty for Failure to before the date fixed for the sale. municipal building or city hall. sold. the property or a usable portion the local treasurer shall make and thereof as may be necessary to deliver to the purchaser a certificate satisfy the claim and cost of sale. or charges are levied. penalties and Penal Code and other applicable interests. charges. be name of the taxpayer against whom submitted by the levying officer to the taxes. or at any other place as thereof by competent authority determined by the local treasurer shall be automatically dismissed conducting the sale and specified in from the service after due notice the notice of sale. That the barangay where the real any excess in the proceeds of the property is located. fees. and a short description of the property to be sold. showing the proceedings of and such advertisement shall cover the sale. charges. Advertisement and Sale. the local treasurer or his deputy shall make a SEC. . describing the property a period of at least thirty (30) days. city or may. or who is building. the sanggunian concerned.may be. of sale. the sale laws. A report charges. any local treasurer who fails to shall proceed and shall be held issue or execute the warrant of either at the main entrance of the distraint or levy after the expiration provincial. Within thirty (30) and hearing. The local treasurer circulation in the province. 177. located. After publicly advertise for sale or auction consultation with the sanggunian. the taxpayer may stay the Without prejudice to criminal proceedings by paying the taxes. 178. The advertisement shall proceed with the levy on the contain the amount of taxes. prosecution under the Revised fees. however. the days after receipt of the warrant. on any levy shall. . or in a public and conspicuous place in penalties: Provided. or on the property to be found guilty of abusing the exercise sold. shall within thirty (30) days municipality where the property is after execution of the distraint. interests. report of the sale to the sanggunian Within thirty (30) days after levy. concerned. by ordinance duly approved. and which shall form the local treasurer shall proceed to part of his records. and by sale over the claim and cost of sales publication once a week for three shall be turned over to the owner of (3) weeks in a newspaper of general the property. At any time SEC. and and related surcharges. city or municipal of the time prescribed. and penalties due thereon. days after the sale. stating the name of the It shall be effected by posting a purchaser and setting out the exact notice at the main entrance of the amount of all taxes. If he fails to do so. Issue and Execute Warrant. fees. fees or taxpayer's real property.

SEC. of delinquency to the date of sale. or if the highest bid is for an or municipal treasurer or his amount insufficient to pay the deputy. the local treasurer shall right to redeem the property upon execute a deed conveying to the payment to the local treasurer of purchaser so much of the property the total amount of taxes. surcharges. or as has been sold. the proceedings which shall be reflected portion of the cost of sale and other upon the records of his office. and penalties. Purchase of Property By Such payment shall invalidate the the Local Government Units for certificate of sale issued to the Want of Bidder. any taxes. . penalties and upon surrender by the purchaser of costs. interests. interests. the local treasurer conducting the certificate of sale previously the sale shall purchase the property issued to him. be case of personal property. The deed shall succintly recite all plus interest of not more than two the proceedings upon which the percent (2%) per month on the validity of the sale depends. It legitimate expenses incurred by shall be the duty of the Registrar of . city or taxes. and the deprived of the possession of said advertisement and subsequent sale. Redemption of Property SEC. interests. 179. and said property thereafter defray the costs of collection by shall be free from the lien of such means of the remedies provided for taxes. Final Deed to Purchaser. city herein. or charges. SEC. fees. property and shall be entitled to the in cases of personal and real rentals and other income thereof property including improvements until the expiration of the time thereon. fees. related interests or penalties from the date surcharges. including the surcharges.Within one (1) year from the . however. preservation or transportation in The owner shall not. charges. 180. fees. the delinquent taxpayer redeem the property as provided or his representative shall have the herein. . related municipal treasurer or his deputy. The provincial. purchase price from the date of purchase to the date of redemption. and related surcharges. allowed for its redemption. related in this Title. fees. or charges. shall forthwith return in behalf of the local government to the latter the entire purchase unit concerned to satisfy the claim price paid by him plus the interest and within two (2) days thereafter of not more than two percent (2%) shall make a report of his per month herein provided for. Sold. and penalties. 181.advance an amount sufficient to him.In case there is no purchaser and the owner shall be bidder for the real property entitled to a certificate of advertised for sale as provided redemption from the provincial.In case the taxpayer fails to date of sale. free from liens of charges.

or upon notice of not less than twenty other beast of burden. Further Distraint or the local government unit Levy. - treasurer the full amount of the The following property shall be taxes. fee or charge. or penalties. sell and dispose of the delinquent taxpayer may select. Within one (1) year from the date of including all expenses. Fees. employment. Charges or other (d) Household furniture and Revenues through Judicial Action. surcharges. and real property acquired under the necessarily used by him in his preceding section at public auction. or Charges. necessary until the full amount due. 182. fees. such forfeiture. Collection of Delinquent Taxes. and related exempt from distraint and the levy. 184. utensils necessary for housekeeping The local government unit and used for that purpose by the concerned may enforce the delinquent taxpayer. is collected. including crops.00). jurisdiction. The civil action shall be actually provided for individual or filed by the local treasurer within . such as the (20) days. and that of all his family. 183. attachment or execution thereof for and the costs of sale. action in any court of competent (e) Provisions. . (a) Tools and the implements necessarily used by the delinquent SEC. 185. and (b) One (1) horse. . carabao. declaration of forfeiture to transfer the title of the forfeited property to SEC. of a value not exceeding Ten charges or other revenues by civil thousand pesos (P=10. by ordinance duly approved. may redeem SEC. including the ownership thereof shall be fully the related surcharge and interest: vested on the local government unit concerned. If the property delinquency in the payment of any is not redeemed as provided herein. Fees. interests. the taxpayer or any of his representative.The sanggunian concerned may.000. charges. . ordinary occupation. local tax. Personal Property the property by paying to the local Exempt from Distraint or Levy. SEC. fees. The proceeds of the sale shall accrue to the general fund (c) His necessary clothing. cow. select. Resale of Real Estate taxpayer in his trade or Taken for Taxes.Deeds concerned upon registration the period prescribed in Section 194 with his office of any such of this Code.The remedies by distraint concerned without the necessity of and levy may be repeated if an order from a competent court. such as he may collection of delinquent taxes.

not be unjust. and further. as amended. Publication of Tax national policy: Provided. fees. engineers. or charges shall court of competent jurisdiction. That such appeal shall not have the effect of suspending the SEC. the Revenue Code. .family use sufficient for four (4) SEC. and Effectivity of Tax ordinances and Revenue Measures. by conducted for the purpose prior to the lawful use of which a fisherman the enactment thereof: Provided. Fees or Charges. Procedure for Approval months. appropriate proceedings with a That the taxes. city. 187.00). further. sixty (60) days from the date of MISCELLANEOUS receipt of the appeal: Provided. . power to levy taxes.000. or aggrieved party may file other applicable laws: Provided. earns his livelihood. ordinances and revenue measures shall be in accordance with the (g) One fishing boat and net. That the ordinance levying such . and municipal tax hearing conducted for the purpose. 186. not provisions of this Code: Provided. confiscatory or contrary to declared SEC. oppressive. exceeding the total value of Ten That public hearings shall be thousand pesos (P=10. PROVISIONS however. That any question on the constitutionality or legality of tax (h) Any material or article forming ordinances or revenue measures part of a house or improvement of may be raised on appeal within any real property. fees or charges shall not be approval.Local accrual and payment of the tax. ordinances or revenue measures shall be published in full for three (3) consecutive days in a newspaper . ordinances and Revenue Measures. excessive. lawyers and procedure for approval of local tax judges. That within thirty (30) days on any base or subject not after receipt of the decision or the otherwise specifically enumerated lapse of the sixty-day period herein or taxed under the without the Secretary of Justice provisions of the National Internal acting upon the appeal. 188. certified true copies of all enacted without any prior public provincial.Within ten (10) days after their taxes.The doctors. government units may exercise the or charge levied therein: Provided. (f) The professional libraries of Mandatory Public Hearings. thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within CHAPTER 5 . fee. Power To Levy Other effectivity of the ordinance and the Taxes. fees or charges finally.

cities exemptions. employees responsible therefor. Exemption Privileges. ordinances duly approved. 189. fees or charges which once every five (5) years. 193. revenue measures. . the same may be posted in at least two (2) conspicuous and publicly SEC.of local circulation: Provided. the same may be assessed . . whether administrative or government units shall have the judicial. Withdrawal of Tax accessible places. Furnishing of Copies of exemptions or incentives granted Tax ordinances and Revenue to. including government- tax ordinances and revenue owned or -controlled corporations. 190. Periods of Assessment action against the local officials and and Collection. grant tax however. fees.Local evade the payment of taxes. but in no have accrued before the effectivity case shall such adjustment exceed of this Code may be assessed within ten percent (10%) of the rates fixed a period of three (3) years from the under this Code. That in provinces. fees.TAXPAYER'S the disapproval or suspension REMEDIES thereof shall be sufficient ground for administrative disciplinary SEC. No.Unless otherwise provided in this Code. The enforcement of any tax ordinance or revenue measure after due notice of CHAPTER 6 .(a) Local taxes. persons. Authority to Grant Tax (b) In case of fraud or intent to Exemption Privileges. they may deem necessary. fees. 191. 194. . R. respective local treasurers for public cooperatives duly registered under dissemination. whether natural or city. 6938. date they became due. shall be instituted after the authority to adjust the tax rates as expiration of such period: Provided. SEC. or presently enjoyed by all Measures. or government units may. measures shall be furnished the except local water districts. prescribed herein not oftener than That. and municipal and barangay juridical. through charges. tax SEC.A.Local charges. taxes. non-stock and non- profit hospitals and educational SEC.Copies of all provincial. Authority of Local they became due. or charges shall be assessed within five (5) years from the date SEC. incentives or reliefs and municipalities where there are under such terms and conditions as no newspapers of local circulation. No action for the Government Units to Adjust Rates collection of such taxes. . . are hereby withdrawn or Suspended Tax ordinances and upon the effectivity of this Code. Attempt to Enforce Void institutions. . or of Tax ordinances. 192.

he shall issue a notice canceling wholly (d) The running of the periods of or partially the assessment. or from the lapse of the sixty (60) day period prescribed herein within (2) The taxpayer requests for a which to appeal with the court of reinvestigation and executes a competent jurisdiction otherwise waiver in writing before expiration the assessment becomes conclusive of the period within which to assess and unappealable. The taxpayer shall (1) The treasurer is legally have thirty (30) days from the prevented from making the receipt of the denial of the protest assessment of collection. fees. (c) Local taxes. prescription provided in the However. and SEC. That.within ten (10) years from discovery notice of assessment stating the of the fraud or intent to evade nature of the tax. years from the date of assessment the taxpayer may file a written by administrative or judicial action. he shall deny the which: protest wholly or partly with notice to the taxpayer. fees. 196. after the expiration of said period: otherwise. wholly or partly meritorious. fee or charge. . the recovery of any tax. No case or correct taxes. 195.No case or proceeding country or otherwise cannot be shall be maintained in any court for located. the surcharges. or charges have proceeding shall be entertained in not been paid. . fees become final and executory. or collect. If the local (3) years from the date of treasurer finds the protest to be assessment. protest with the local treasurer No such action shall be instituted contesting the assessment. or charge erroneously or illegally SEC. Protest of Assessment. interests and penalties. he shall issue a any court after the expiration of two . the assessment shall Provided. The or charges assessed before the local treasurer shall decide the effectivity of this Code may be protest within sixty (60) days from collected within a period of three the time of its filing. however. amount of deficiency. taxes. fee. the payment. or charges Within sixty (60) days from the may be collected within five (5) receipt of the notice of assessment. Claim for Refund of Tax (3) The taxpayer is out of the Credit. collected until a written claim for When the local treasurer or his duly refund or credit has been filed with authorized representative finds that the local treasurer. if the local treasurer finds preceding paragraphs shall be the assessment to be wholly or suspended for the time during partly correct.

. government unit. agricultural activities.This Title shall purpose for which the property is govern the administration. including the . (c) "Ad Valorem Tax" is a levy on . Fundamental Principles. . yet depreciated and appraised within the year of its purchase. commercial or classification within each local industrial land. PROVISIONS (b) "Actual Use" refers to the SEC. fundamental principles: (d) "Agricultural Land" is land (a) Real property shall be appraised devoted principally to the planting at its current and fair market value.(2) years from the date of the SEC.GENERAL present site. assessment. livestock and poultry. refers to the actual cost of the TITLE II. a property. Scope.When used payment of such tax. on the basis of a uniform residential. TAXATION plus the cost of transportation. person. and other basis of its actual use. raising of crops. or proportion thereof subject to tax. assessment. and installation at the CHAPTER 1 . assessment. levy real property determined on the and collection of real property tax basis of a fixed proportion of the shall be guided by the following value of the property. in this Title: (a) "Acquisition Cost" or from the date the taxpayer is for newly-acquired machinery not entitled to a refund or credit. 197. levy of determining the value of property and collection of real property tax as of a specific date for a specific shall not be let to any private purpose. handling. and (f) "Assessment" is the act or (e) The appraisal and assessment of process of determining the value of real property shall be equitable. REAL PROPERTY machinery to its present owner. and is not (c) Real property shall be assessed classified as mineral. thereof.The appraisal. principally or predominantly appraisal. fee. 199. salt making. SEC. dairying. timber. Definitions. (e) "Appraisal" is the act or process (d) The appraisal. (b) Real property shall be classified inland fishing and similar for assessment purposes on the aquacultural activities. of trees. or charge. 198. levy and utilized by the person in possession collection of real property tax.

compelled to buy. and labor. permanently or temporarily. It is synonymous to taxable value. and bought by a buyer who is not industrial or agricultural purposes. or at which a property may be sold by necessary to its manufacturing. mineral or multiplied by the assessment level. those which are cost. mechanical devoted principally for the object of contrivances. involving capital expenditures and . listing. residential land. market value of the real property commercial. (p) "Mineral Lands" are lands in (m) "Improvement" is a valuable which minerals. metallic or non- addition made to a property or an metallic. which is intended to enhance appraisal of properties. remaining after deducting the installations and appurtenant depreciation from the acquisition service facilities. industry. a seller who is not compelled to sell mining. percentage applied to the fair market value to determine the (n) "Industrial Land" is land taxable value of the property. timber. or may not be attached. equipment. instruments. and exclusively used to equipment may be profitably meet the needs of the particular utilized. beauty or utility or to adapt it for new or further (g) "Assessment Level" is the purposes.discovery. (o) "Machinery" embraces (i) "Commercial Land" is land machines. devoted principally to industrial activity as capital investment and is (h) "Assessed Value" is the fair not classified as agricultural. and those not (k) "Economic Life" is the permanently attached to the real estimated period over which it is property which are actually. industrial. or grade to justify the necessary amounting to more than a mere expenditures to extract and utilize repair or replacement of parts such materials. timber. exist in sufficient quantity amelioration in its condition. It includes the (j) "Depreciated Value" is the value physical facilities for production. classification. anticipated that a machinery or directly. self-powered or self- propelled. to the real property. business or activity and which by their very nature and (l) "Fair Market Value" is the price purpose are designed for. commercial. or residential land. profit and is not classified as appliances or apparatus which may agricultural. logging. mobile. its value. mineral.

It shall be the duty cost of reproducing a new replica of of all persons. as the result PROPERTY of a general. SEC. Appraisal of Real Property. 202.APPRAISAL AND of new assessed values to property. or the Administrator. assessment of real property pursuant to the provisions of this (t) "Replacement or Reproduction Code. or individual reappraisal of the property. the property on the basis of current owning or administering real prices with the same or closely property.The provinces statement declaring the true value and cities. in acquiring an equally Property by the Owner or desirable substitute property.All real property. Metropolitan Manila Area. shall be the period of time expressed in appraised at the current and fair years from the date of appraisal to market value prevailing in the the date when the machinery locality where the property is becomes valueless. or cause to be prepared. efficient and effective the property. 200. natural or juridical. or their duly (u) "Residential Land" is land authorized representative. and file with the provincial. Declaration of Real prices. (r) "Remaining Economic Life" is whether taxable or exempt. and improvements therein. as determined by the administration of the real property declarant. shall be taxable or exempt. . a sworn Real Property Tax. situated. Administration of the municipal assessor. whether municipalities within the previously declared or undeclared. partial. The sworn declaration of . . within a city or municipality. and useful life of the machinery. . Such declaration shall tax. city or Sec. Cost" is the cost that would be incurred on the basis of current SEC. prepare. to principally devoted to habitation. which shall be primarily responsible for the the current and fair market value of proper. The Department of Finance shall promulgate the (s) "Remaining Value" is the value necessary rules and regulations for corresponding to the remaining the classification. 201. contain a description of the property sufficient in detail to enable the assessor or his deputy to identify the same for assessment purposes.(q) "Reassessment" is the assigning CHAPTER 2 . including the of their property. appraisal. ASSESSMENT OF REAL particularly real estate. including the similar material.

It shall Metropolitan Manila Area. a deceased person may be listed. . (b) The undivided real property of whichever comes earlier. valued and assessed in the declaring the true value of subject name of the owner or property. city or municipal acquiring at any time real property assessor an assessment roll wherein in any municipality or city or shall be listed all real property. if known. there also be the duty of any person. natural or juridical. or anyone having after the acquisition of such legal interest in the property. and file with the the local government unit provincial. within sixty (60) days administrator. 205. the such heir. devisee. Real property shall be assessor. however. or co-owner shall provincial. . a sworn statement listed. as the with respect to the undivided case may be. or shall be prepared and maintained his authorized representative. including Real Property or Making the municipalities within the Improvement Thereon.(a) In SEC. Duty of Person Acquiring every province and city. Declaration of Real the estate or of the heirs and Property by the Assessor. 203. SEC. making any improvement on real whether taxable or exempt. property or upon completion or occupancy of the improvement. city or municipal January first (1st) to June thirtieth assessor. That within the time prescribed. 204. valued and hereof.real property herein referred to with the provision of this Title. valued and assessed in the name of SEC.When devisees without designating them any person. refuses or fails for any assessed in the name of one or more reason to make such declaration co-owners: Provided. and undivided real whom real property is required to property other than that owned by a be declared under Section 202 deceased may be listed. or cause to be within the territorial jurisdiction of prepared. by the provincial. and shall assess the property. or payment of the real property tax against an unknown owner. No shall be filed with the assessor oath shall be required of a concerned once every three (3) declaration thus made by the years during the period from provincial. Listing of Real Property in the Assessment Rolls. city or municipal concerned. (30th) commencing with the calendar year 1992. city or municipal be liable severally and assessor shall himself declare the proportionately for all obligations property in the name of the imposed by this Title and the defaulting owner. located property. to prepare. by individually. property for taxation in accordance . .

(c) The real property of a exempt. an abstract of his herein prescribed. city or which has been granted. the property registry. 206. city or affidavits. partnership. their property shall be proven to be tax present owners. the same shall be dropped corporation. 208. municipal assessor concerned within sixty (60) days from the date SEC. valued and assessed in the same manner as SEC. Real Property that of an individual. grantee or of the person who shall transfer real public entity if such property has property ownership to another shall been acquired or held for resale or notify the provincial. . If the required evidence of this Code and every year is not submitted within the period thereafter. which shall include brief shall be listed as taxable in the but sufficient description of the real assessment roll. city or SEC. 209. or from the assessment roll. within six (6) mortgage deeds.Any the possessor. However. for municipal assessor. who shall alienated. association shall be listed. its shall be kept and filed under a instrumentalities and political uniform classification system to be subdivisions. city or lease. Notification of Transfer valued and assessed in the name of of Real Property Ownership. the beneficial use of established by the provincial. Proof of Exemption of of such transfer. ownership.(a) To declaration of real property ascertain whether or not any real sufficient documentary evidence in property entered in the Registry of support of such claim including Property has escaped discovery and corporate charters. Identification System. shall be listed. SEC. and the dates of . certifications and municipal assessor. the name and address of claim tax exemption for such the transferee. property under this Title shall file with the provincial. if the properties entered therein. Duty of Registrar of municipal assessor within thirty Deeds to Apprise Assessor of Real (30) days from the date of the Property Listed in Registry. and similar months from the date of effectivity documents. consideration or otherwise. title of listing for the purpose of taxation. shall include the mode of transfer. bylaws. contracts. to a taxable person. All declarations of real property made (d) Real property owned by the under the provisions of this Title Republic of the Philippines. The notification Real Property from Taxation. Every person by or for whom real the description of the property property is declared. . . . and submit to the provincial. articles of the Registrar of Deeds shall prepare incorporation. 207.

to furnish free of charge to person who shall present for the assessor of the province. The schedule of fair mechanical contrivances. . or renovation of a different classes of real property building. . SEC. or the Housing and Land to provide such certificate shall be a Use Regulatory Board. and market values shall be published in apparatus attached or affixed on a newspaper of general circulation land or to another real property. public or Registrar of Deeds to require every private. 212. to the assessor of the provincial capitol. city or municipal . shall be posted in the of its issuance. as the case valid cause for the Registrar of may be. 210.Before any SEC.their most recent transfer or province. city now or hereafter be required by law and the municipal assessors of the or regulation to issue to any person municipalities within the a permit for the construction. or in the absence or certificate within thirty (30) days thereof.It shall be the duty of (b) It shall also be the duty of the all geodetic engineers. Deeds to refuse the registration of the document. plans from the Lands Management has been fully paid of all real Bureau. or partition or other SEC. Metropolitan Manila Area for the addition. or a government units for enactment by certificate of registration for any ordinance of the sanggunian machinery. Preparation of Schedule of Fair Market Values. repair. or encumbrance of real located with a white or blue print property to accompany the same copy of each of all approved original with a certificate to the effect that or subdivision plans or maps of the real property subject of the surveys executed by them within transfer. city or registration a document of transfer. or thirty (30) days from receipt of such encumbrance. as the case may be. Duty of Official Issuing general revision of property Building Permit or Certificate of assessment is made pursuant to the Registration of Machinery to provisions of this Title. donation. city or municipality shall transmit a copy of such permit concerned. Engineers to Furnish Copy of Plans to Assessor. alienation.Any be prepared a schedule of fair public official or employee who may market values by the provincial. Failure Authority. concerned. . corresponding deeds of sale. or permanent situated in their respective local improvement on land. there shall Transmit Copy to Assessor. the Land Registration property taxes due thereon. Duty of Geodetic forms of alienation. including machines. municipality where the land is alienation. city or municipality where alienation accompanied by copies of the property is situated. in the province. 211.

assessment levels to be applied to the fair market value of real SEC. . and take deposition essential public services in the concerning the property. SEC. . Authority of Assessor to Take Evidence. Special Classes of Real obtaining information on which to Property. ordinance. and government-owned or therein and witnesses. Actual Use of Real provincial. 215. administer -controlled corporations rendering oaths. Classes of Real Property property to determine its assessed for Assessment Purposes. The located. mineral. industrial. agricultural.The days from receipt thereof. mineral. shall (a) On Lands: have the power to classify lands as residential. 214. sanggunian concerned amendments valued and assessed on the basis of to correct errors in valuation in the its actual use regardless of where schedule of fair market values. and those the properties to be affected or owned and used by local water persons having legal interest districts.All lands. SEC. industrial. real the sangguniang panlalawigan. agricultural.hall and in two other conspicuous commercial. city or municipality or his used for hospitals. sangguniang bayan of a commercial. Amendment of Schedule of Fair Market Values. act upon the recommendation within ninety (90) SEC. . 218. . of electric power shall be classified as special. 216. - assessor may recommend to the Real property shall be classified. 213. city or municipal Property as Basis for Assessment. Assessment Levels. its supply and distribution of water ownership. or special in accordance with their zoning ordinances. directly and exclusively province. public places therein. property shall be classified as sangguniang panlungsod or residential. and and/or generation and transmission value. whoever owns it.For value shall be fixed by ordinances of purposes of assessment. timberland. and sanggunian concerned shall. 217. nature. . and base the market value of any real other improvements thereon property. The city or Metropolitan Manila Area. amount. by whoever uses it. cultural. through their respective sanggunian. the assessor of the actually. or deputy may summon the owners of scientific purposes. buildings.The SEC. . municipality within the timberland or special.For the purpose of SEC. at the municipality within the rates not exceeding the following: Metropolitan Manila Area.

00 1.000.000.00 25% P 175.000.000.000.00 500.00 300.000.000.00 500.000.000.00 10% 30% 300.00 20% 35% 500.000.00 750.000.000.000.00 10.000.00 40% Industrial 50% Mineral 50% 5.00 750.00 0% P 300.000.00 2.000.000.000. CLASS ASSESSMENT L 750.00 50% Timberland 20% 10.000.000.000.00 35% Agricultural 40% Commercial 50% 2.000.000.000.00 EVELS 30% Residential 20% 1.000.000.00 25% 40% .000.000.00 750.00 300.00 5.000.00 1.000.00 60% (b) On Buildings and Other Structures: (2) Agricultural (1)Residential Fair Market Value Over Not Fair Market Value Over Assessment Levels Over Not Over Assessment Levels P 175.00 500.000.000.

000.000.00 750.000.000.000.000.000.000.00 Commercial 80% 10.1.000.00 500.000.00 75% Industrial 80% 10.000.00 4 2.000.000.000.000.000.00 1.0 70% 750.000.00 5 0% (c) On Machineries 1.000.000.000.00 2.000.00 P 300.000.000.000.00 55 P 300.000.000.000.000.00 500.00 60% 35% 1.00 500.000.00 50% Over Not Over Assessment Levels (3) Commercial / Industrial P 300.000.000.00 1.00 45% Fair Market Value Over Not Over Assessment P 300.00 30% % 750.000.000.000.00 2.00 65% 0% 2.000.000.000. .000.00 Agricultural 40% 70% Residential 50% 5.00 80% (d) On Special Classes: The assessment levels for all lands.000.00 Class Assessment Levels 60% 2.000.00 750.000.000.00 50 Levels % 500.00 5.00 (4)Timber land 45% Fair Market Value 2.

the Level provincial. 219. That the reassessment of undertake a general revision of real real property due to its partial or property assessments within two total destruction. or municipal assessor shall however. however. . 220.In cases where (a) real other abnormal cause. or to any Code and every three (3) years great and sudden inflation or thereafter. city or municipal assessor or his duly authorized Cultural 15% deputy shall. That the assessment of Government-owned or real property shall not be increased oftener than once every three (3) controlled corporations years except in case of new improvements substantially engaged in the supply and increasing the value of said property or of any change in its distribution of water and/or actual use.All electric power 10% assessments or reassessments made after the first (1st) day of January of SEC. . Valuation of Real assessment when made or to any Property. make a Scientific 15% classification. or (c) a request is made by the person in whose name Actual Use Assessment the property is declared. in accordance with the provisions of this Chapter. appraisal and assessment of the real property Hospital 15% listed and described in the declaration irrespective of any local water districts 10% previous assessment or taxpayer's valuation thereon: Provided.The provincial. or to the gross illegality of the SEC. or to a major (2) years after the effectivity of this change in its actual use. shall be property is declared and listed for made within ninety (90) days from taxation purposes for the first time. 221. revision of property classification and assessment. generation and transmission of SEC. deflation of real property values. . General Revision of any year shall take effect on the first assessments and Property (1st) day of January of the Classification. the date any such cause or causes . machineries and other (b) there is an ongoing general improvements.buildings. Date of Effectivity of Assessment or Reassessment. city succeeding year: Provided.

owner or his representative. SEC. If such taxes are paid on or before the end of the quarter (b) If the machinery is imported. and taxes shall be subject to an interest installation charges at the present at the rate of two percent (2%) per site.For purposes of property is assessed for the first assessment. to the last known address of the person to be served. 222. Depreciation Allowance Revised Assessment. otherwise. assessment of Property Subject to Back Taxes. interest for delinquency shall be duties and taxes. SEC. handling. the provincial. That such taxes shall be life of the machinery by its computed on the basis of the estimated economic life and applicable schedule of values in multiplied by the replacement or force during the corresponding reproduction cost.When real for Machinery.occurred.Real SEC. 224. no brokerage. plus cost of inland imposed thereon. . a depreciation time or when an existing allowance shall be made for assessment is increased or machinery at a rate not exceeding decreased. however. 223. period. city or five percent (5%) of its original cost municipal assessor shall within or its replacement or reproduction thirty (30) days give written notice cost. by dividing the remaining economic however. arrastre and handling. The cost in foreign currency of month or a fraction thereof from imported machinery shall be the date of the receipt of the converted to peso cost on the basis assessment until such taxes are fully of foreign currency exchange rates paid. Appraisal and property declared for the first time Assessment of Machinery. Notification of New or SEC. the fair than ten (10) years prior to the date market value shall be determined of initial assessment: Provided. for each of such new or revised assessment year of use: Provided. such transportation. following the date the notice of the acquisition cost includes freight. The notice kinds of machinery shall be fixed at may be delivered personally or by not less than twenty percent (20%) .(a) The shall be assessed for taxes for the fair market value of a brand-new period during which it would have machinery shall be the acquisition been liable but in no case for more cost. to the person in whose name the That the remaining value for all property is declared. bank and other charges. . and shall take effect at the registered mail or through the beginning of the quarter next assistance of the punong barangay following the reassessment. In all other cases. as the case may be. . . 225. assessment was received by the insurance. as fixed by the Central Bank.

Meetings and Expenses The Board of Assessment appeals of of the Local Board of Assessment the province or city shall be Appeals. who shall prompt disposition of appealed serve as such in an ex officio cases. They or person having legal interest in shall take an oath or affirmation of the property who is not satisfied office in the prescribed form. Assessment appeals of the province or the provincial or city prosecutor. the provincial or city or city shall meet once a month and prosecutor and the provincial. as the case may be.(a) The Board of composed of the Registrar of Deeds. together with copies of the performing their duties. the persons purpose. appeal to the Board of absence of the Registrar of Deeds. automatically become the chairman or member. 227. Local Board of special designation immediately Assessment Appeals. Duties. . No member of the Board capacity without additional shall be entitled to per diems or compensation.Any owner upon effectivity of this Code. Assessment appeals of the province as Chairman. or employee of the province or city to reproduction cost for so long as the serve as secretary to the Board also machinery is useful and in without additional compensation. or city by filing a petition under or the provincial or city engineer. shall of the appeal.of such original. 226. (b) The chairman of the Board shall except when conducting an ocular have the power to designate any . . Organization. a provincial or city engineer. or oath in the form prescribed for the the district engineer. with the action of the provincial. 228. of the said SEC. whether in tax declarations and such affidavits an acting capacity or as a duly or documents submitted in support designated officer-in-charge. (c) The chairman and members of the Board of Assessment appeals of CHAPTER 3 . and Functions of the Local Board of Assessment Appeals. Board. city or municipal assessor in the (d) In provinces and cities without assessment of his property may.ASSESSMENT the province or city shall assume APPEALS their respective positions without need of further appointment or SEC.(a) SEC. . replacement. or as often as may be necessary for the city engineer as members. In the assessment. the within sixty (60) days from the date district engineer shall serve as of receipt of the written notice of member of the Board. operation. traveling expenses for his attendance in Board meetings. respectively. Powers.

without the power to summon witnesses. 229. conduct ocular appointed. and office for seven (7) years. as herein within one hundred twenty (120) provided. as the case legal interest therein of such fact may be.The Central reasonable mind might accept as Board of Assessment appeals shall adequate to support the conclusion. shall render its decision based on substantial evidence or such SEC. be composed of a chairman and two (2) members to be appointed by the (b) In the exercise of its appellate President. it shall (b) All expenses of the Board shall be his duty to notify the owner of be charged against the general fund the property or the person having of the province or city. appeal to the Central Board The Board shall decide the appeal of Assessment appeals. Central Board of relevant evidence on record as a Assessment appeals. In case the provincial under appeal. The decision of the days from the date of receipt of such Central Board shall be final and appeal. or designated in a temporary or acting capacity. The chairman and (c) The secretary of the Board shall the members of the Board shall be furnish the owner of the property or Filipino citizens. within thirty (30) days SEC. . who shall serve for a jurisdiction. and members of the assessor with a copy of the decision Bar or Certified Public Accountants . at least forty (40) the person having legal interest years old at the time of their therein and the provincial or city appointment. take depositions. The Board. Board shall be conducted solely for Appointment to any vacancy shall the purpose of ascertaining the facts be only for the unexpired portion of without necessarily adhering to the term of the predecessor. The proceedings of the other member for three (3) years. In no technical rules applicable in judicial case shall any member be appointed proceedings. one issue subpoena and subpoena duces member for five (5) years. may.(a) Board.. after hearing. or city assessor concurs in the revision or the assessment. executory. the Board shall have term of seven (7) years. satisfied with the decision of the Board. and the tecum. reappointment. Of those first administer oaths. Action by the Local after receipt of the decision of said Board of Assessment appeals. The owner of the property funds to enable the Board in their or the person having legal interest respective localities to operate therein or the assessor who is not effectively.inspection in connection with a case of the Board. the chairman shall hold inspection. The sanggunian concerned using the form prescribed for the shall appropriate the necessary purpose. 230.

Cebu City and corresponding realty taxes on the Cagayan de Oro City. offices. and other improvement . equivalent to the rank of Director II Unless otherwise provided by law. Effect of appeal on the be appointed by the Central Board Payment of Real Property Tax. The of the appeal. may establish Salary Standardization Law and organize staffs. Power to Levy Real have the salary grade equivalent to Property Tax. in no case. REAL PROPERTY TAX The Hearing Officers shall each SEC. of this Code shall. one each for Luzon. units. Visayas and Mindanao. 231. appointment. General Appropriations Act. Hearing Officers shall have the same qualifications as that of the Judges of the Municipal Trial CHAPTER 4 . rules and property made under the provisions regulations. building. 232. - of Assessment appeals pursuant to appeal on assessments of real civil service laws. without (6) years. There shall be Hearing Officers to SEC. The Hearing Officers property such as land.IMPOSITION OF Courts. property involved as assessed by the and who shall serve for a term of six provincial or city assessor.for at least ten (10) years the appealed assessment cases as immediately preceding their may be directed by the Board. without reappointment prejudice to subsequent adjustment until their successors have been depending upon the final outcome appointed and qualified. The members of the duties of their members and adopt Board shall have the salary grade its own rules and regulations. . respectively. The chairman of the Board of Assessment appeals shall The Central Board Assessment have the salary grade equivalent to appeals.A province or city the rank of Director I under the or a municipality within the Salary Standardization Law Metropolitan Manila Area may levy exclusive of allowances and other an annual ad valorem tax on real emoluments. functions and emoluments. The Board shall appeals shall be included in the have appellate jurisdiction over all annual budget of the Department of assessment cases decided by the Finance in the corresponding Local Board of Assessment appeals. shall try and receive evidences on machinery. exclusive of allowances and other prescribe the titles. who shall suspend the collection of the hold office in Manila. in the performance of its the rank of Director III under the powers and duties. under the Salary Standardization the annual appropriations for the Law exclusive of allowances and Central Board of Assessment other emoluments.

directly and exclusively used by local water SEC.A province or city.The following are corporations are hereby withdrawn exempted from payment of the real upon the effectivity of this Code.not hereinafter specifically (c) All machineries and equipment exempted. The proceeds thereof shall and exclusively used for religious. and addition to the basic real property improvements actually. exclusively accrue to the Special charitable or educational purposes. any exemption rate not exceeding two percent (2%) from payment of real property tax of the assessed value of real previously granted to. A. Metropolitan Manila Area. Except Metropolitan Manila Area. at the rate (d) All real property owned by duly not exceeding one percent (1%) of registered cooperatives as provided the assessed value of real property. tax. at the as provided herein.A districts and government-owned or province or city or a municipality -controlled corporations engaged in within the Metropolitan Manila the supply and distribution of water Area shall fix a uniform rate of basic and/or generation and transmission real property tax applicable to their of electric power. Additional Levy on Real been granted. for consideration or Property for the Special Education otherwise. property tax: (a) Real property owned by the CHAPTER 5 . enjoyed by. or presently property. and and (e) Machinery and equipment used (b) In the case of a city or a for pollution control and municipality within the environmental protection. 233. Fund. 6938. including all SEC. directly. . No. may levy churches. . whether natural or juridical. 235. or a municipality within the (b) Charitable institutions. parsonages or convents and collect an annual tax of one appurtenant thereto. that are actually.SPECIAL LEVIES Republic of the Philippines or any ON REAL PROPERTY of its political subdivisions except when the beneficial use thereof has SEC. 234. percent (1%) on the assessed value nonprofit or religious cemeteries of real property which shall be in and all lands. Rates of Levy. mosques. buildings. . Exemptions from Real government-owned or -controlled Property Tax. respective localities as follows: (a) In the case of a province. Education Fund (SEF). to a taxable person. for under R. all persons. .

That individual rate not exceeding five percent (5%) lots of such subdivisions. . 236. other than agricultural. more than municipality within the one (1) hectare in area. idle lands shall include the following: SEC. one. Idle Lands Exempt from Tax. Additional Ad Valorem proper authorities. subdivisions duly approved by .A province or city or a (a) "Agricultural lands. additional levy by reason of force half (1/2) of which remain majeure. taxation. . .A province or which has been transferred to city. 239. considered as part of the subdivision. and shall be subject to SEC. however. Lands actually used for grazing SEC. Idle Lands. Listing of Idle Lands by purposes shall likewise not be the Assessor. shall not be considered idle lands. suitable for Metropolitan Manila Area may cultivation. the provincial. on the property or person having legal basis of such record.000) collection. idle lands located within his area of located in a city or municipality.SEC. Coverage. 238. . may levy liable for the additional tax: an annual tax on idle lands at the Provided. who shall be Metropolitan Manila Area. the ownership of Tax on Idle Lands." legally prevents the owner of the Agricultural lands planted to property or person having legal permanent or perennial crops with interest therein from improving. For purposes of more than one thousand (1. exempt idle lands from the and other agricultural uses. or municipal assessor shall make and keep an updated record of all (b) Lands.The provincial. Regardless of land the property or person having legal area. city or square meters in area one-half (1/2) municipal assessor shall furnish a of which remain unutilized or copy thereof to the provincial or city unimproved by the owner of the treasurer who shall notify. city considered idle lands. the owner of interest therein. 237. jurisdiction. inland fishery. natural uncultivated or unimproved by the calamity or any cause or owner of the property or person circumstance which physically or having legal interest therein. or a municipality within the individual owners. this Section shall likewise interest therein of the imposition of apply to residential lots in the additional tax. dairying. at least fifty (50) trees to a hectare utilizing or cultivating the same. the additional tax payable by For purposes of real property subdivision owner or operator. the of the assessed value of the property ownership of which has not been which shall be in addition to the transferred to the buyer shall be basic real property tax. civil disturbance.

uniform percentage of all lands city or municipality may impose a subject to the payment of the tax for special levy on the lands comprised the entire district. improvements. That the special levy shall not exceed SEC. 242. Upon the effectivity of number of annual installments for the ordinance imposing special levy. depending on projects or improvements funded whether such land is more or less by the local government unit benefited by the proposed work. Publication of Proposed sixty percent (60%) of the actual Ordinance Imposing a Special cost of such projects and Levy. including the costs ordinance imposing a special levy.Before the enactment of an improvements. . Special Levy by Local the special levy. but it may fix within its territorial jurisdiction different rates for different parts or specially benefited by public works sections thereof. therewith: Provided. concerned. however. concerned: Provided. 241. further. to establish a Government Units. and location of valuation of the lands affected as the public works projects or shown by the books of the assessor improvements to be undertaken. computed. 243.A tax ordinance authorized herein shall be imposing a special levy shall apportioned. . or its current assessed state the estimated cost thereof. Ordinance Imposing a Special Levy. Fixing the Amount of SEC.The special levy Special Levy. . and describe with reasonable accuracy assessed according to the assessed the nature. extent. That notify in writing the owners of the the special levy shall not apply to real property to be affected or the lands exempt from basic real persons having legal interest property tax and the remainder of therein as to the date and place the land portions of which have thereof and afford the latter the been donated to the local opportunity to express their government unit concerned for the positions or objections relative to construction of such projects or the proposed ordinance. in the comprised within the area apportionment and computation of especially benefited and shall send . SEC. 240.A province. of acquiring land and such other the sanggunian concerned shall real property in connection conduct a public hearing thereon.SEC. The sanggunian concerned assessed against each parcel of land shall not be obliged. . value as fixed by said assessor if the specify the metes and bounds by property does not appear of record monuments and lines and the in his books. the payment of the special levy the assessor concerned shall which in no case shall be less than forthwith proceed to determine the five (5) nor more than ten (10) annual amount of special levy years.

That the interest therein may. . collection of the real property tax post the notice of the dates when with interest thereon and related the tax may be paid without interest expenses. Title Two. Notice of Time for shall accrue on the first day of Collection of Tax.The any other tax levied under this Title. SEC. shall be municipal hall. deputize the barangay treasurer to collect all taxes on real property SEC. Taxpayers' Remedies located in the barangay: Provided. 247. The thereof by mail. .The city or January and from that date it shall municipal treasurer shall.Any owner That the barangay treasurer is of real property affected by a special properly bonded for the purpose: levy or any person having a legal Provided. other date to be prescribed by the sanggunian concerned in the case of SEC. Said notice shall the responsibility of the city or likewise be published in a . remedies provided for in Chapter 3. . the thirty-first (31st) day of December each year. 249.COLLECTION OF whose real properties have been REAL PROPERTY TAX newly assessed or reassessed and the values of such properties. Assessor to Furnish Local Treasurer with Assessment SEC. avail of the concerned. 246. Accrual of Special Levy. mortgage.- The real property tax for any year SEC. and shall be additional tax for the Special extinguished only upon the Education Fund (SEF) or on any payment of the delinquent tax. upon receipt premium on the bond shall be paid of the written notice of assessment by the city or municipal government of the special levy. further. personal service or city or municipal treasurer may publication in appropriate cases. Book II of this Code. or encumbrance of basic real property tax and the any kind whatsoever. 245. Against Special Levy. SEC. 248. on or constitute a lien on the property before the thirty-first (31st) day of which shall be superior to any other January each year. Collection of Tax.to each landowner a written notice municipal treasurer concerned. Roll. . an assessment roll containing a list of all persons CHAPTER 6 . city or The special levy shall accrue on the municipal assessor shall prepare first day of the quarter next and submit to the treasurer of the following the effectivity of the local government unit. . 244. on or before ordinance imposing such levy. Date of Accrual of Tax. in the case of the lien.The provincial. and the enforcement of at a conspicuous and publicly the remedies provided for in this accessible place at the city or Title or any applicable laws.

the consecutive weeks. the second installment. the third municipal treasurer. Payment of Real percent (20%) of the annual tax Property Taxes in Installments. Title II. Book II of this Special Education Fund (SEF) are Code. and to the protestant.If the subparagraph (a). The owner of the real property or the person having legal interest SEC. on or before September municipality within Metropolitan Thirty (30). in the case of a installment. - therein may pay the basic real (a) No protest shall be entertained property tax and the additional tax unless the taxpayer first pays the for Special Education Fund (SEF) tax. if any. the amount or portion of applied to prior years the tax protested shall be refunded delinquencies. 252. There shall be annotated on the due thereon without interest in four tax receipts the words "paid under (4) equal installments. due.newspaper of general circulation in the prescribed schedule of payment the locality once a week for two (2) as provided under Section 250. The date for the paid under protest. the first protest". (d) In the event that the protest is denied or upon the lapse of the sixty SEC. The protest in writing installment to be due and payable must be filed within thirty (30) days on or before March Thirty-first from payment of the tax to the (31st). and the last installment Manila Area. . except the special levy the receipt. Payment Under Protest. city treasurer or before June Thirty (30). Payments of finally decided in favor of the real property taxes shall first be taxpayer. Tax Discount for day period prescribed in Advanced Prompt Payment. and only after said credit against his existing or future delinquencies are settled may tax tax liability. interests. under this Title without interest shall be prescribed by the (c) In the event that the protest is sanggunian concerned. . payment of which shall be governed by ordinance of the sanggunian (b) The tax or a portion thereof concerned. sanggunian concerned may grant a discount not exceeding twenty SEC. 251. on or provincial. or applied as tax penalties. who shall decide the on or before December Thirty-first protest within sixty (60) days from (31st). paid in advance in accordance with . 250. payments be credited for the current period. shall be held in payment of any other tax imposed trust by the treasurer concerned. the taxpayer may basic real property tax and the avail of the remedies as provided for additional tax accruing to the in Chapter 3.

or city or Property Tax.When an assessment date upon which the tax became of basic real property tax. or any delinquent and shall state that other tax levied under this Title. until the delinquent tax shall have been . . 255. Book II of this as provided in Chapter 3. Title II. shall published once a week for two (2) subject the taxpayer to the payment consecutive weeks. Code. the therein to redeem the property provincial. interests and penalties provincial or city treasurer within may be made in accordance with two (2) years from the date the the next following Section. Notice of Delinquency in vested in the purchaser. is personal property may be found to be illegal or erroneous and distrained to effect payment. city or municipal within one (1) year from the date of treasurer shall immediately cause a sale. The as provided in Section 250. Repayment of Excessive (b) Such notice shall specify the Collections. the taxpayer may file a before the distraint of personal written claim for refund or credit property. . to the right of the Tax. city.(a) When the real property delinquent owner of the property or tax or any other tax imposed under any person having legal interest this Title becomes delinquent. . payment of the tax with for taxes and interests with the surcharges. or municipality. Title II. 253.SEC. surcharges and reduction or adjustment. It shall the tax is accordingly reduced or likewise state that at any time adjusted. The penalties are paid before the provincial or city treasurer shall expiration of the year for which the decide the claim for tax refund or tax is due except when the notice of credit within sixty (60) days from assessment or special levy is receipt thereof. notice of the delinquency to be posted at the main entrance of the SEC. amount or a fraction thereof. subject. the Payment of the Real Property however. or when notice of delinquency shall also be due. in a newspaper of interest at the rate of two percent of general circulation in the (2%) per month on the unpaid province. 254. and taxpayer is entitled to such unless the tax.In case of failure to municipal hall and in a publicly pay the basic real property tax or accessible and conspicuous place in any other tax levied under this Title each barangay of the local upon the expiration of the periods government unit concerned. and the title to the property will be SEC. as the case may be. Interests on Unpaid Real provincial capitol. In case the claim for contested administratively or tax refund or credit is denied. the judicially pursuant to the provisions taxpayer may avail of the remedies of Chapter 3. will be sold at public auction. the delinquent real property Book II of this Code.

and may only be of Deeds of the province. The required to pay the basic real levying officer shall submit a report property tax or any other tax levied on the levy to the sanggunian under this Title.fully paid: Provided. administrator or occupant of the charges or encumbrances in favor of property. as in no case shall the total interest on the case may be. Remedies For The the property or person having legal Collection Of Real Property Tax. 258. or in any other tax levied under this Title case he is out of the country or constitutes a lien on the property cannot be located. The levied under this Title. written any person. who shall annotate the levy on the tax SEC. - provincial or city treasurer. the local warrant shall operate with the force government unit concerned may of a legal execution throughout the avail of the remedies by province. the description of For the collection of the basic real the property. when issuing a the unpaid tax or portion thereof warrant of levy shall prepare a duly exceed thirty-six (36) months. irrespective of the notice of the levy with the attached owner or possessor thereof. the property is located. The warrant shall be mailed to or served upon the delinquent SEC. 257. the amount of the tax property tax and any other tax due and the interest thereon. real property concerned within ten (10) days after subject to such tax may be levied receipt of the warrant by the owner upon through the issuance of a of the property or person having warrant on or before. or a Without prejudice to criminal treasurer of a municipality within prosecution under the Revised . city or a municipality administrative action thru levy on within the Metropolitan Manila real property or by judicial action. The Issue and Execute Warrant. superior to all liens. interest therein. warrant shall be mailed to or served enforceable by administrative or upon the assessor and the Registrar judicial action. simultaneously with. At the same time. . owner of the real property or person . Penalty for Failure to of the delinquent tax. respectively. . city or a extinguished upon payment of the municipality within the tax and the related interests and Metropolitan Manila Area where expenses.The basic real property tax and having legal interest therein. declaration and certificate of title of After the expiration of the time the property. 256. however. Local Governments Lien. the institution of the civil action for the collection SEC. Area. or legal interest therein. That the Metropolitan Manila Area. Levy on Real Property. 259. authenticated certificate showing the name of the delinquent owner of SEC. to the subject to tax.

the interest due the remedies provided for in this thereon and expenses of sale. and by thereon. 261. by ordinance duly approved. the owner of the real property or person having legal interest therein. days from the date of the issuance The sale shall be held either at the thereof. the sale. . Redemption of Property and a description of the property to Sold.Within thirty (30) days after the sale to the sanggunian service of the warrant of levy. however. any local treasurer or his real property or person having legal deputy who fails to issue or execute interest therein may stay the the warrant of levy within one (1) proceedings by paying the year from the time the tax becomes delinquent tax. city or municipal brief description of the proceedings: building. and which shall form local treasurer shall proceed to part of his records. Advertisement and Sale. the concerned. the amount of the shall be effected by posting a notice delinquent tax. located. At any time before the date date of sale. the name of advertisement and sale. a description of expenses of sale. the local treasurer or SEC. the Title. The advertisement shall advance an amount sufficient to specify the amount of the defray the costs of collection thru delinquent tax. the interest due property is located. The advertisement the property sold. the owner of the . and in a publicly Provided. The local publicly advertise for sale or auction treasurer shall likewise prepare and the property or a usable portion deliver to the purchaser a certificate thereof as may be necessary to of sale which shall contain the name satisfy the tax delinquency and of the purchaser. the owner of the laws.Penal Code and other applicable fixed for the sale. or at any other proceeding shall be dismissed from place as specified in the notice of the service. city or interest therein. or on the administrative or judicial property to be sold. SEC. The local treasurer municipality where the property is may. the interest due delinquent or within thirty (30) thereon and the expenses of sale.Within one (1) year from the be sold. or who is found guilty of main entrance of the provincial. 260. the expenses of sale and a provincial. city abusing the exercise thereof in an or municipal building. his deputy shall make a report of . Within thirty (30) days after the sale. including the expenses of date and place of sale. That proceeds accessible and conspicuous place in of the sale in excess of the the barangay where the real delinquent tax. the interest due at the main entrance of the thereon. and the expenses of sale publication once a week for two (2) shall be remitted to the owner of the weeks in a newspaper of general real property or person having legal circulation in the province.

may redeem the property by paying to the local SEC.delinquent real property or person having legal interest therein fails to having legal interest therein. conducting the sale shall purchase From the date of sale until the the property in behalf of the local expiration of the period of government unit concerned to redemption. The deed shall briefly state date of delinquency to the date of the proceedings upon which the sale. the taxpayer or any of his and expenses of sale. interest due thereon forfeiture. 262. Within one (1) shall be free from the lien of such year from the date of such delinquent tax. two percent (2%) per month on the purchase price from the date of sale SEC. 263. Thereafter. free the amount of the delinquent tax. from lien of the delinquent tax. treasurer the full amount of the real .In case the owner or person property tax and the related interest . shall forthwith transfer the title of the forfeited return to the latter the entire property to the local government amount paid by him plus interest of unit concerned without the not more than two percent (2%) per necessity of an order from a month. the local treasurer to redeem the property upon shall execute a deed conveying to payment to the local treasurer of the purchaser said property. upon registration with his office of any receipt from the purchaser of the such declaration of forfeiture to certificate of sale. representative.In case there is no certificate of sale issued to the bidder for the real property purchaser and the owner of the advertised for sale as provided delinquent real property or person herein. the property competent court. shall have the right provided herein. interest due thereon and expenses and the expenses of sale from the of sale. The local Registrar of Deeds concerned upon treasurer or his deputy. Final Deed to Purchaser. Such the Local Government Units for payment shall invalidate the Want of Bidder. or if the highest bid is for an having legal interest therein shall be amount insufficient to pay the real entitled to a certificate of property tax and the related interest redemption which shall be issued and costs of sale the local treasurer by the local treasurer or his deputy. the delinquent real satisfy the claim and within two (2) property shall remain in the days thereafter shall make a report possession of the owner or person of his proceedings which shall be having legal interest therein who reflected upon the records of his shall be entitled to the income and office. or his redeem the delinquent property as representative. Purchase of Property By to the date of redemption. including the interest due thereon. plus interest of not more than validity of the sale rests. It shall be the duty of the other fruits thereof. .

or succession to.In any action SEC. Action Assailing Validity of Tax Sale. irregularities or informalities in the The proceeds of the sale shall proceedings unless the substantive accrue to the general fund of the rights of the delinquent owner of local government unit concerned. Collection of Real involving the ownership or Property Tax Through the Courts.No court shall SEC. city. city of real property or rights therein or municipal treasurer or their under this Title until the taxpayer deputies shall prepare a certified . subject to the final outcome of the action. possession.The provincial. Further Distraint or been impaired. Neither (20) days. award such this Title by civil action in any court ownership. is collected. Fees.and the costs of sale. 266.The sanggunian concerned may. SEC. . motu concerned may enforce the propio or upon representation of collection of the basic real property the provincial. may have accrued. the amount for which the real the ownership thereof shall be fully property was sold. 265. real The local government unit property. Payment of Delinquent including all expenses. . together with vested on the local government unit interest of two percent (2%) per concerned. Levy.Levy may be repeated if necessary until the full amount due. month from the date of sale to the time of the institution of the action. Resale of Real Estate The amount so deposited shall be Taken for Taxes. . If the property shall have deposited with the court is not redeemed as provided herein. Taxes on Property Subject of Controversy. SEC. 268. or municipal tax or any other tax levied under treasurer or his deputy. Treasurer to Certify entertain any action assailing the Delinquencies Remaining validity of any sale at public auction Uncollected. paid to the purchaser at the auction . or Charges. the court may. or of competent jurisdiction. the real property or the person having legal interest therein have SEC. and but it shall be returned to the upon notice of not less than twenty depositor if the action fails. 267. The civil succession to any party to the action action shall be filed by the local upon payment to the court of the treasurer within the period taxes with interest due on the prescribed in Section 270 of this property and all other costs that Code. 264. possession of. sell and dispose of the shall any court declare a sale at real property acquired under the public auction invalid by reason of preceding section at public auction. . 269. SEC. . sale if the deed is declared invalid by ordinance duly approved.

before December thirty-first (31st) of the year immediately succeeding the year in which the delinquencies CHAPTER 7 . herein. and shall submit the same therein is out of the country or to the sanggunian concerned on or otherwise cannot be located. Collect Real Property Taxes.Thirty-five percent instituted for the collection of the (35%) shall accrue to the general same within ten (10) years from the fund. discovery of such fraud or intent to evade payment.The proceeds of the basic real property tax. No action for the collection of within the Metropolitan Manila the tax. with a request for OF PROCEEDS assistance in the enforcement of the remedies for collection provided SEC. .DISPOSITION were incurred. sale or basic real property tax and any redemption of property acquired at other tax levied under this Title a public auction in accordance with shall be collected within five (5) the provisions of this Title by the years from the date they become province or city or a municipality due. 271. including interest SEC. and (1) The local treasurer is legally (3) barangay . and proceeds from the use. (2) The owner of the property or the person having legal interest (b) In the case of cities: therein requests for reinvestigation . Periods Within Which To thereon.Forty percent prescription within which to collect (40%) to the general fund of the shall be suspended for the time municipality where the property is during which: located. Distribution of Proceeds.Twenty-five percent prevented from collecting the tax.list of all real property tax and executes a waiver in writing delinquencies which remained before the expiration of the period uncollected or unpaid for at least within which to collect. The period of (2) municipality . . 270. and a statement of the reason or reasons (3) The owner of the property or for such non-collection or non. the person having legal interest payment.The lease or disposition. In case of (a) In the case of provinces: fraud or intent to evade payment of the tax. and one (1) year in his jurisdiction. whether administrative or Area shall be distributed as follows: judicial. (25%) shall accrue to the barangay where the property is located. such action may be (1) province . shall be instituted after the expiration of such period.

the component barangays of the municipality where the property is SEC. In the case of a municipality within the . .The proceeds of the additional real property tax on idle (i) Fifty percent (50%) shall accrue lands shall accrue to the respective to the barangay where the property general fund of the province or city is located. the proceeds shall (1) Metropolitan Manila Authority .Seventy percent (70%) (ii) Fifty percent (50%) shall accrue shall accrue to the general fund of equally to all component barangays the city. where the land is located. Application of Proceeds (ii) Fifty percent (50%) shall accrue of the Additional One Percent SEF equally to all component barangays Tax. educational where the property is located. 273. and of the municipality. the proceeds shall be allocated for the operation and maintenance of (2) municipality . is located. construction and percent (35%) shall accrue to the repair of school buildings. however. 272. That authority.Thirty-five public schools. and additional one percent (1%) tax on real property accruing to the Special (c) In the case of a municipality Education Fund (SEF) shall be within the Metropolitan Manila automatically released to the local Area: school boards: Provided. purchase of books and periodicals. directly to the property is located in the following barangay treasurer on a quarterly manner: basis within five (5) days after the end of each quarter and shall not be (i) Fifty percent (50%) shall accrue subject to any lien or holdback for to the barangay where the property whatever purpose. . be divided equally between the Thirty-five percent (35%) shall provincial and municipal school accrue to the general fund of the boards: Provided. and sports development (3) barangays .The proceeds from the of the city. research.(1) city . in case of provinces. Proceeds of the Tax on located in the following manner: Idle Lands. facilities general fund of the municipality and equipment.Thirty percent as determined and approved by the (30%) shall be distributed among Local School Board. That. without need of barangays of the cities where the any further action. SEC. (2) Thirty percent (30%) shall be (d) The share of each barangay distributed among the component shall be released.

Duty of Registrar of appropriations to defray the Deeds and Notaries Public to Assist expenses incident to the general the Provincial. . Condonation or Reduction of Tax by the President CHAPTER 8 . . transferring. or and the municipality on the basis of mortgaging real property received the taxable area of the municipality by.The sanggunian of or city or a municipality within the provinces. or apportioned between the province otherwise conveying. . 274. Expenses Incident interest for any year in any province Thereto. the sanggunian located. Proceeds of the Special of any year and upon Levy.The President PROVISIONS of the Philippines may. the decrease in the price of agricultural proceeds shall accrue equally to the or agribased products. by ordinance of or municipal assessor with copies of the sangguniang panlalawigan. or calamity Metropolitan Manila Authority and in any province. city. or acknowledged before them. wholly or improvements shall accrue to the partially. be all contracts selling. cities and municipalities Metropolitan Manila Area.It shall be the duty of the assessment. leasing. SEC. or the municipality where the land is municipality. General Assessment reduce the real property tax and Revision. projects and other condone or reduce. .Insurance Reduction of Real Property Tax companies are hereby required to and Interest. Insurance Companies to SEC. 279. Condonation or Furnish Information. City or Municipal revision of real property Assessor. SEC.Metropolitan Manila Area. All expenses incident to Registrar of Deeds and notaries a general revision of real property public to furnish the provincial.In case of a general furnish the provincial. city or failure of crops or substantial municipal assessor copies of any . . when public interest so requires. 276. condone or SEC. concerned. city assessments shall. by ordinance passed prior to the first (1st) day of January SEC. .SPECIAL of the Philippines.The proceeds of the special recommendation of the Local levy on lands benefited by public Disaster Coordinating Council. 278. improvements. 275. concerned. within the Metropolitan Manila Area shall provide the necessary SEC. the taxes and interest general fund of the local thereon for the succeeding year or government unit which financed years in the city or municipality such public works. may works. projects or other affected by the calamity. 277.

Real Property percent (35%). structures.All real property assessment Provided. SEC. Sale and Forfeiture Local Government and Secretary of Before Effectivity of Code. Fees in Court Actions. documents. SEC. thirty exempt from the documentary percent (30%). 282.Local government Papers or Documents on Sale of units shall have a share in the Delinquent Real Property to national internal revenue taxes province. thirty-five SEC. by the assessor shall be exempt the President of the Philippines is from the payment of postal charges hereby authorized. forty percent (40%). before the improvements insured by them or effectivity of this Code shall be such other documents which may governed by the provisions of be necessary for the proper applicable laws then in force.Tax Budget and Management. Allotment of Internal SEC. TITLE III. City or municipality. 283.contract or policy insurance on and forfeitures of delinquent real buildings. shall be CHAPTER 1 .All based on the collection of the third certificates.SHARES OF All court actions. and Assessment Notices or Owner's Copies of Tax Declarations to be (c) On the third year and Exempt from Postal Charges or thereafter. and sales subject to consultation with the . Fees in Registration of Revenue Taxes. . upon the or fees. . . city or municipal NATIONAL TAXES treasurer or assessor under the provisions of this Code. stamp tax and registration fees. LOCAL GOVERNMENT UNITS instituted at the instance of the IN THE PROCEEDS OF provincial. Fees. recommendation of Secretary of Finance. and property effected. (b) On the second year. . 280. 284. . . criminal or civil. city or municipality. and papers fiscal year preceding the current covering the sale of delinquent fiscal year as follows: property to the province. if registered in the (a) On the first year of the Registry of Property. That in the event that the notices or owner's copies of tax national government incurs an declaration sent through the mails unmanageable public sector deficit. shall be effectivity of this Code. Secretary of Interior and SEC. 281. and delinquencies incurred. assessment thereof.ALLOTMENT OF exempt from the payment of court INTERNAL REVENUE and sheriff's fees.

and (c) Municipalities .Twenty-five collection of national internal percent (25%) Provided. not be less than Eighty thousand the local government units shall.Sixty percent (a) Provinces . and the balance to be services. and (2) Equal Sharing .The share of local government units in the (1) Population .presiding officers of both Houses of (a) Population .Sixty percent (60%). and . and thereafter: municipality shall be determined on the basis of the following formula: (1) Population .Fifty percent Congress and the presidents of the (50%). Twenty-five allotment of local government units percent (25%).Twenty-three percent (23%). further. to make the necessary adjustments in the internal revenue (b) Land Area .Forty percent internal revenue allotment shall be (40%). liga. (a) On the first year of the SEC. in pesos (P=80. city. 285. (1) Population .00) per annum addition to the thirty percent (30%) chargeable against the twenty internal revenue allotment which percent (20%) share of the shall include the cost of devolved barangay from the internal revenue functions for essential public allotment.Fifty percent (50%). That the (c) On the third year and share of each province. and allocated in the following manner: (2) Equal Sharing . Allocation to Local effectivity of this Code: Government Units. and but in no case shall the allotment be less than thirty percent (30%) of the (c) Equal sharing .Fifty percent (50%) (d) barangays .000. be entitled to receive the allocated on the basis of the amount equivalent to the cost of following formula: devolved personal services. revenue taxes of the third fiscal year That the share of each barangay preceding the current fiscal year: with a population of not less than Provided.Thirty-four percent (34%). (b) On the second year: (b) Cities . Twenty-three (60%) percent (23%). further That in the first one hundred (100) inhabitants shall year of the effectivity of this Code.Twenty percent (20%) Provided. however. .

Local government units shall have end of each quarter. or fines. including sharing the same with the inhabitants by way of direct (b) Nothing in this Chapter shall be benefits. on a quarterly Utilization of the National Wealth. Provided. basis within five (5) days after the . . Budget and Management. forestry and fishery Copies of the development plans of charges. including related furnished the Department of surcharges. in development of the national wealth consultation with the Secretary of within their territorial jurisdiction. local government unit concerned. interests. . as from the Development and the case may be. whatever purpose. . and such other taxes. That the regulations for a simplified financial requirements of barangays disbursement scheme designed for created by local government units the speedy and effective after the effectivity of this Code enforcement of the provisions of shall be the responsibility of the this Chapter. 290. from its share in any co-production.Forty percent promulgate the necessary rules and (40%). Amount of Share of Local existing laws. SEC. Share in the Proceeds municipal or barangay treasurer. in addition SEC. Local Development to the internal revenue allotment. finally. directly to the provincial. . and which shall an equitable share in the proceeds not be subject to any lien or derived from the utilization and holdback that may be imposed by development of the national wealth the national government for within their respective areas. royalties.(a) The share of each local LOCAL GOVERNMENT UNITS government unit shall be released.Each local government have a share of forty percent (40%) unit shall appropriate in its annual of the gross collection derived by budget no less than twenty percent the national government from the (20%) of its annual internal revenue preceding fiscal year from mining allotment for development projects. 286. Government Units. local government units shall be or charges. Projects. taxes. shall . fees. 289. agreement in the utilization and The Secretary of Finance.SHARE OF Shares. Automatic Release of CHAPTER 2 .(2) Equal Sharing . IN THE NATIONAL WEALTH without need of any further action. city. Local government units shall. Rules and Regulations. understood to diminish the share of local government units under SEC. 288. SEC. 287. and Interior and Local Government. joint venture or production sharing SEC.

and (a) One percent (1%) of the gross (2) Land area . (3) barangay .The (1) province . That share based on the preceding fiscal where the natural resources are year from the proceeds derived by located in two (2) or more any government agency or provinces. Allocation of Shares. .Thirty-five percent corporation would have paid if it (35%) Provided. or in two (2) or more government-owned or -controlled component cities or municipalities corporation engaged in the or in two (2) or more barangays. related surcharges. utilization and development of the their respective shares shall be national wealth based on the computed on the basis of: following formula whichever will produce a higher share for the local (1) Population . including (1) city . Share of the Local (2) Component city/municipality - Governments from any Forty-five percent (45%). royalties.Twenty percent share of local government units (20%). forestry and independent component city: fishery charges and such other taxes. calendar year. or and fines the government agency or government -owned or -controlled (2) barangay .SEC.Thirty-five percent Local government units shall have a (35%) Provided. however.Sixty-five percent (65%).Thirty percent sales or receipts of the preceding (30%). (a) Where the natural resources are located in the province SEC.Seventy percent government unit: (70%). however. That were not otherwise exempt. cities. the allocation of shares shall The share in the preceding Section be based on the formula on shall be distributed in the following population and land area as manner: specified in paragraph (a) of this Section. . and Government Agency or -Owned and -Controlled Corporation. . 291 . 292. or (b) Where the natural resources are (b) Forty percent (40%) of the located in a highly urbanized or mining taxes. where the natural resources are located in such two (2) or more SEC. 293 Remittance of the Share of Local Government Units. interests. from the utilization and development of national wealth shall be remitted in accordance with . fees or charges.

subject to such terms and conditions as may be SEC. be appropriated by their respective sanggunian to finance local SEC.Section 286 of this Code: Provided. Scope. and development and livelihood Other Forms of Indebted ness of projects: Provided. electricity in the local government improvement. . the acquisition of real property. local government unit may create owned or -controlled corporation indebtedness. city. That in the case of any shall be the basic policy that any government agency or government. . infrastructure facilities. That at Local Government Units. municipal or accordance with the approved local barangay treasurer concerned development plan and public within five (5) days after the end of investment program. and or domestic private bank and other other sources of energy shall be lending institutions to finance the applied solely to lower the cost of construction. 297. . 296. geothermal. Credits. unit where such a source of energy operation. and the TITLE IV. . SEC. housing projects. concerned. infrastructure and other socio- such share shall be directly remitted economic development projects in to the provincial. (b) A local government unit may SEC. credits. 295. .The proceeds government or private banks and from the share of local government lending institutions for the purpose units pursuant to this chapter shall of stabilizing local finances. .CREDIT implementation of other capital FINANCING investment projects. government units to create The proceeds from such indebtedness and to enter into transactions shall accrue directly to credit and other financial the local government unit transactions. however. installation. and other forms of development and utilization of indebtedness with any government hydrothermal. each quarter.(a) It however. General Policy.(a) A least eighty percent (80%) of the local government unit may contract proceeds derived from the loans. 294. expansion. facilities. or maintenance of public is located. Loans. and avail of credit engaged in the utilization and facilities to finance local development of the national wealth. Development and avail of credit lines from Livelihood Projects.This Title shall agreed upon by the local govern the power of local government unit and the lender.

approved local development plan or term loans and advances against the public investment program. (b) A local government unit may producing development or likewise secure from any livelihood projects pursuant to the government bank and lending priorities established in the institution short. collaterals. SEC. may. or his duly Exchange Commission. upon approval of the majority and other forms of indebtedness out of all members of the sanggunian of their loanable funds to local concerned and in amounts not government units for purposes exceeding their surplus funds. or majority of all its members. credits. authorized representative. Deferred-Payment and such terms and conditions as may other Financial Schemes. or other lending institution. development. city and municipal parties. municipality. house of the bonds and the purpose for financing projects. and such necessary severally contract loans. 298. SEC. livelihood which the proposed indebtedness is projects. deferred payment plan. Loans from Funds Term Securities. notes and other obligations to or barangay. them. city. Local government units governments may likewise acquire may. and Subsidies. provinces. acceptable assets for the through an ordinance approved by a establishment. securities. 300. or purposes mutually beneficial to other financial scheme. declare expansion of agricultural. Bank and the Securities and . . cities and municipalities authorized to grant loans. enterprises. machinery. contracted with foreign financial . respective sanggunian. Grants. accessories under a supplier's and other forms of indebtedness for credit. medium and long. and municipalities are hereby through any government financial authorized to issue bonds. to any province. jointly or equipment. 299. commercial. credits. the proceeds of loans finance self-liquidating. - lending institutions are hereby provinces. and other economic to be incurred. specified above. be agreed upon by the contracting Provincial. plant. SEC. or subsidies to other local government units under SEC.(a) The President. upon approval of their property. Inter-Local Government (c) Government financial and other Loans. cities. relend debentures. and state the terms and conditions industrial. .Subject to the Secured by the National rules and regulations of the Central Government from Foreign Sources. 301. income. grants. The security of real estate or other sanggunian concerned shall. may. extend loans. Bonds and Other Long.

confirmed by the local development Maintenance. agreed upon by the President and construction. It shall be the loans including accrued interest duty of the local government unit thereon. and councils. and the the applicable provisions of implementation of other capital Republic Act Numbered Sixty-nine investment projects. installation. prequalified individual contractor. Construction. including official income of the local government notification of duly registered unit.(a) . for the financing. operation and the local government unit. or facilities. grant agreements. construction. thereunder and such terms and conditions provided in this Section. operated and maintained by the private sector (c) Repayment or amortization of under this Section. or operation. The maintenance of infrastructure proceeds from such loans shall projects by the private sector and accrue directly to the local the rules and regulations issued government concerned.institutions or other international Local government units may enter funding agencies for the purpose of into contracts with any duly financing the construction. subject to the provisions of investment programs priority existing laws and the applicable projects that may be financed. projects under the build-operate- and-transfer agreement shall be SEC. Operation. 6957) terms and conditions as may be authorizing the financing. (b) The President may likewise authorize the relending to local (b) Local government units shall government units the proceeds of include in their respective local grants secured from foreign development plans and public sources. subject to such hundred fifty-seven (R. the acquisition of and-transfer agreement. 302. Financing. subject to real property.A. which must be provided for contractors and publication in and appropriated regularly in its newspapers of general or local annual budget until the loan and circulation and in conspicuous and the interest thereon shall have been accessible public places. operation. Local fully paid. infrastructure facilities. Management of Infrastructure Projects by the Private Sector. may be financed partly concerned to disclose to the public from the income of the projects or all projects eligible for financing services and from the regular under this Section. and maintenance of any maintenance of public utilities and financially viable infrastructure facilities. constructed. . under the build-operate- housing projects. improvement. No. expansion.

For this purpose. and charges over a . In the case of a build-operate-and. or performance standards. city. has posted the required bond. shall automatically granted by the local prepare the plans and specifications government unit concerned the for the proposed project. and following terms and conditions: maintained according to the prescribed minimum design and (1) The provincial. municipality. as the transfer agreement. plans. may be fixed by the sanggunian concerned and the provincial. a notice inviting minimum design and performance all duly qualified contractors to standards. sanggunian of the project plans and specifications. the be. as the case may specifications. and municipal engineer. fees. of tolls. city. city. The (3) Any contractor who shall conduct of public bidding and undertake the prosecution of any award of contracts for local project under this Section shall post government projects under this the required bonds to protect the Section shall be in accordance with interest of the province. which franchise to operate and maintain shall be submitted to the the facility. operated. upon formal request in writing winning contractor shall be by the local chief executive. or this Code and other applicable laws. province. the provincial. as transfer agreement. the contract the case may be. in such amounts as rules and regulations. plans. participate in a public bidding for the projects so approved. rentals. (c) Projects implemented under fixed term for the facility to be this Section shall be subject to the constructed. the contract case may be. including the collection sanggunian for approval. allow any shall be awarded to the lowest contractor to initiate the complying bidder whose offer is prosecution of projects under this deemed most advantageous to the Section unless such contractor local government and based on the presents proof or evidence that he present value of its proposed tolls. rentals. or municipal engineer shall not. and charges in accordance with subsection (c-4) (2) Upon approval by the hereof. and specifications. fees. In the case of a build-operate-and- or municipal engineer shall. city or for the facility to be constructed municipality in which the project is according to the prescribed to be implemented. city. cause to be published shall be awarded to the lowest once every week for two (2) complying bidder based on the consecutive weeks in at least one (1) present value of its proposed local newspaper which is circulated schedule of amortization payments in the region.

GENERAL plan may consist of the grant of a PROVISIONS portion or percentage of the . rentals and charges shall be for a fixed period as SEC. shall render their annual budgets transfer agreement. (4) The contractor shall be entitled reclaimed land or the industrial to a reasonable return of its estate constructed. and transfer agreement. and accordance with the plans. . enforceability and correctness of further. the repayment CHAPTER 1 . be constructed. rentals and charges: Provided. fees. fees. case may be. validity. debentures. That the imposition and form. the repayment inoperative. That during sufficient to pay the loans and other the lifetime of the contract. the repayment maintained by the contractor under shall be made by authorizing the the technical supervision of the contractor to charge and collect local government unit and in reasonable tolls. and costs facility not exceeding those approved by it. That the local municipal legal officer shall. the indebtedness incurred or redeem or contractor shall undertake the retire bonds. standards. fees. necessary maintenance and repair notes and other obligations issued of the facility in accordance with under this Title: Provided. approve the tolls. In case ADMINISTRATION of land reclamation or construction of industrial estates.LOCAL FISCAL incorporated in the contract. In undertaken under this Section shall the case of a build-operate-and. proposed in the bid and incorporated in the contract: (d) The provincial. investment in accordance with its bid proposal as accepted by the (5) Every infrastructure project local government unit concerned. That standards prescribed in the bidding failure to provide the documents and in the contract. finally. In appropriations herein required the case of a build-operate-and. rentals. operated. shall be made through amortization payments in accordance with the schedule proposed in the bid and TITLE FIVE. city or Provided. securities. as the government unit concerned shall. determine their legality. 303. Remedies and Sanctions. collection of tolls. proposed in the bid and . review the contracts based on reasonableness and executed pursuant to this Section to equity.Local government units shall incorporated in the contract which appropriate in their respective shall in no case exceed fifty (50) annual budgets such amounts as are years: Provided. charges for the use of the project specifications.

and operations of shall be accountable and provinces. monies shall be spent solely for public purposes. pment plans. Fundamental Principles. (i) Local budgets shall operationalize approved local (c) Local revenue is generated only development plans. and operations of local government (g) Local governments shall units shall be governed by the formulate sound financial plans. based on local planning to ensure that the needs and aspirations of (e) Trust funds in the local treasury the people as articulated by the shall not be paid out except in local government units in their fulfillment of the purpose for which respective local development plans the trust was created or the funds are considered in the formulation of received. . activities. and such officer transactions. and (a) No money shall be paid out of projects. responsible for said funds and for and barangays. cities. in terms of expected the local treasury except in results. goals. 305. from sources expressly authorized by law or ordinance. properly bonded. transactions. utilization of resources and to avoid duplication in the use of fiscal and (b) Local government funds and physical resources. and collection (j) Local government units shall thereof shall at all times be ensure that their respective budgets acknowledged properly. Scope. (f) Every officer of the local government unit whose duties . law. the safekeeping thereof in conformity with the provisions of SEC.The financial affairs. and pursuance of an appropriations strategies in order to optimize the ordinance or law.This Title shall permit or require the possession or govern the conduct and custody of local funds shall be management of financial affairs. . following fundamental principles: and the local budgets shall be based on functions. 304. incorporate the requirements of their component units and provide (d) All monies officially received by for equitable allocation of resources a local government officer in any among these component units. municipalities.SEC. unless (k) National planning shall be otherwise provided by law. capacity or on any occasion shall be accounted for as local funds. budgets of national line agencies or offices.

. forming the gross accretions of funds of the local government unit. local government unit concerned. (l) Fiscal responsibility shall be (e) "Continuing Appropriation" shared by all those exercising refers to an appropriation available authority over the financial affairs.When used (f) "Current Operating in this Title. set aside for the purpose of carrying out specific activities or (d) "Capital Outlays" refers to attaining certain objectives in appropriations for the purchase of accordance with special regulations. and operations of the specified purpose or projects.(a) "Annual Expenditures" refers to Budget" refers to a financial plan appropriations for the purchase of embodying the estimates of income goods and services for the conduct and expenditures for one (1) fiscal of normal local government year. to support obligations for a transactions. to cash. such local government units. and as those for the construction of physical structures or for the (m) The local government unit acquisition of real property or shall endeavor to have a balanced equipment. or benefits that for specific purposes. the instrument used by the local chief executive to present a (h) "Fund" refers to a sum of comprehensive financial plan to the money. goods and services. the benefits of restrictions. including goods and services that (b) "Appropriation" refers to an will be used or consumed during the authorization made by ordinance. estimated in terms of performance measures (c) "Budget Document" refers to or physical targets. or limitations. the term . operations within the fiscal year. . will accrue to the public. directing the payment of goods and services from local government (g) "Expected Results" refers to the funds under specified conditions or services. and which extend beyond the fiscal year constitutes an independent fiscal and which add to the assets of the and accounting entity. Definitions. even when these budget in each fiscal year of obligations are incurred beyond the operation. budget year. SEC. or other assets convertible sanggunian concerned. including investments in public (i) "Income" refers to all revenues utilities such as public markets and and receipts collected or received slaughterhouses. products. budget year. 306.

Remittance of amount committed to be paid by Government Monies to the Local the local government unit for any Treasury. SEC. . . contractual. Local Funds. obligations or advances for budgetary purposes. as such.Every (l) "Receipts" refers to income local government unit shall realized from operations and maintain a General Fund which activities of the local government or shall be used to account for such are received by it in the exercise of monies and resources as may be its corporate functions. 307. . local treasury. revenues. or receipts of any kind shall remit the full amount (k) "Personal Services" refers to received and collected to the appropriations for the payment of treasury of such local government salaries. except provisional of expenditures. unit. particular account or accounts to temporary. or the price shall consist of monies and of a commodity sold. (a) Special Education Fund (SEF) shall consist of the respective shares CHAPTER 2 .Officers of the local lawful act made by an accountable government authorized to receive officer for and in behalf of the local and collect monies arising from unit concerned. municipalities OTHER SPECIAL FUNDS and barangays in the proceeds of the additional tax on real property Article One. (m) "Revenue" refers to income derived from the regular system of SEC. and casual which the monies in question employees of the local government properly belong. cities. and . wages and other unit which shall be credited to the compensation of permanent. as well as resources of the local government loans. 308.LOCAL AND of provinces. or payable from. purposes not specifically declared and by law as accruing and chargeable to.There taxation enforced under authority shall be maintained in every of law or ordinance. (j) "Obligations" refers to an SEC. provincial. 309. contributions or aids from which are available for the payment other entities.Receipts. to be appropriated for purposes Safekeeping and Disposition of prescribed in Section 272 of this Local Funds Code. The General Fund conveniences furnished. city. taxes. any other fund. or municipal accrue more or less regularly every treasury the following special funds: year. consisting received by and disbursed from the of charges for services rendered. Special Funds. and. .

or Article Two. transfers. 311. . - be used for the specific purpose for Local government units shall which it was created or for which it maintain special accounts in the came into the possession of the general fund for the following: local government unit. located in or Profits or income derived from the nearest to their respective areas of operation of public utilities and jurisdiction. respectively. Special Accounts to be obligation. Any excess shall form part public funds in their custody and of the general fund of the local shall not make profit out of public . (b) Trust Funds shall consist of money or otherwise apply the same private and public monies which to any use not authorized by law or have officially come into the ordinance. for each fund in their custody or (c) Development projects funded administration under such rules from the share of the local and regulations as the Commission government unit concerned in the on Audit may prescribe. and depository accounts in the name of expenditures involving the their respective local government foregoing special accounts shall be units with banks. (a) Public utilities and other SEC. improvement.Special Accounts which have been received as a guaranty for the fulfillment of some SEC. bond issues. 310. Earnings of each other economic enterprises. government-owned. interests. accountants and treasurers shall and other contributions for specific maintain separate books and purposes. treasurers and other accountable shall first be applied for the return officers shall keep personal monies of the advances or loans made separate and distinct from local therefor. preferably properly taken up thereunder. . 312. agent or administrator. internal revenue allotment and such other special accounts which may SEC. and depository accounts.Local or economic enterprise concerned. Depository Accounts.Local (b) Loans. Depository Accounts. 313. Separation of Personal related expenses of the public utility Money from Public Funds. . possession of the local government or of a local government official as trustee. after depository account shall accrue deduction for the cost of exclusively thereto. Separation of Books and economic enterprises. A trust fund shall only Maintained in the General Fund. Local treasurers shall maintain Receipts. repair and other SEC. - be created by law or ordinance.

contain: (v) All essential facts regarding the (1) A budget message of the local bonded and other long-term chief executive setting forth in brief obligations and indebtedness of the the significance of the executive local government unit. . together with other revenue-raising (1) The estimates of income. 314. expenditures and capital outlays. (2) The total appropriations (iv) The estimated expenditures covering the current operating necessary to carry out the functions.(a) ensuing fiscal year from ordinances Local government budgets shall and laws existing at the time the primarily consist of two (2) parts: proposed budget is transmitted. Submission of Detailed Statements of Income and (3) Summary of financial Expenditures. immediately preceding year.Local quarters of the current fiscal year.government unit concerned.BUDGETING estimates of income and expenditures for the last two (2) Article One. statutory and contractual obligations due. Form and Content. Government Budgets (iii) The estimates of income for the SEC. 315. . particularly in relation to the approved local development (vi) Summary statement of all plan. and activities of the local government unit for the ensuing (b) The budget document shall fiscal year. specifically the delivery financial condition of the local of basic services or facilities government unit. and activities to (vii) Such other financial be accomplished in pursuit of the statements and data as are deemed goals and objectives of the local necessary or desirable in order to government unit for the ensuing disclose in all practicable detail the fiscal year. enumerated under Section 17 of this Code. and proposals. if any.(a) On or before the statements setting forth: fifteenth (15th) day of July of each year. SEC. . (ii) The actual income and expenditures of the first two (2) quarters and the CHAPTER 3. projects. local treasurers shall submit to (i) The actual income and their respective local chief expenditures during the . and (2) A brief summary of the functions. budget. projects. .

supplemental budgets of the respective local government unit to (b) Recommend the appropriate determine compliance with tax and other revenue measures or statutory and administrative borrowings which may be requirements. and appropriate to support the budget. . city.There is hereby evaluation of budget of component created in every province. expenditures of the preceding fiscal year. municipalities and allocation of expenditures for each barangays. It shall exercise action thereon. the local budget officer. or cities and municipalities in the case municipality a local finance of provincial finance committee. and shall be posted in conspicuous and (d) Recommend to the local chief publicly accessible places in the executive concerned the proper provinces. undertaking development projects. and and recommend the appropriate the local treasurer. current year. (h) Conduct semi-annual review (c) Recommend to the local chief and general examination of cost and executive concerned the level of the accomplishments against annual expenditures and the performance standards applied in ceilings of spending for economic. social. development activity between .executives a certified statement current operating expenditures and covering the income and capital outlays. (f) Assist the sangguniang SEC. Local Finance panlalawigan in the review and Committee. and the be allocated for capital outlay under estimated income and expenditures each development activity or for the last two (2) quarters of the infrastructure project. the committee to be composed of the barangay budgets in the case of city local planning and development or municipal finance committee. cities. the following functions: (g) Assist the sanggunian (a) Determine the income concerned in the analysis and reasonably projected as collectible review of annual regular and for the ensuing fiscal year. the actual income and (e) Recommend to the local chief expenditures of the first two (2) executive concerned the amount to quarters of the current year. and general services based A copy of this report shall be on the approved local development furnished the local chief executive plans. and the sanggunian concerned. 316. officer.

and operating expenditures and the capital outlays. . and the Proposals by Heads of cost thereof. functions. That the budget proposal positions and salary changes. Such budget (6) Accomplishment reports for the proposals shall contain the last two (2) preceding and current following information: fiscal years. Upon receipt of the of the work to be accomplished or statements of income and expenditures from the treasurer. economic. Submission of Budget the services to be rendered.SEC. project and activity. including the chief executive concerned may issue objects of expenditure for each in conformity with the local function. The said budget the ensuing fiscal year. (5) Estimated current operating (b) Budget proposals of expenditures and capital outlays departments or offices shall be with comparative data for the last divided into two (2) primary two (2) preceding. and the nature of work program guidelines as the local to be performed. and fifteenth (15th) of July of each year: proposals for reclassification of Provided. . Preparation of the projects showing the general Budget by the Local Chief character and relative importance Executive. development plan. and categories. . and SEC. 318. projects and activities for concerned. 317. (1) Objectives. the budgetary ceilings prescribed by the local (4) Relation of the work and finance committee. further. current.(a) Each head of department or office shall (2) Organizational charts and submit a budget proposal for his staffing patterns indicating the list department or office to the local of plantilla positions with their chief executive on or before the corresponding salaries. project accordance with such policy and and activity. Title. as of each department or office shall well as the creation of new positions be categorized under either with their proposed salary grade. namely: the current ensuing fiscal years. shall be covered by the budget of at least one (1) department or office of (3) Brief description of the the local government unit functions. and the general financial proposals to approved requirements prescribed in this local development plans. That each service justification. expected proposal shall be prepared in results for each function. social or general services: duly supported by proper Provided. Departments or Offices.

responsibility for the execution of the annual and supplemental SEC. in the jurisdiction of basis of the estimates of income and the local government unit or in expenditures submitted by the local other areas declared by the chief executive. supplemental budget. accordance with the provisions of After the local chief executive this Title. . or loss of. 319. Such ordinance shall clearly SEC. President in a state of calamity. Reversion of Unexpended budgets and the accountability Balances of Appropriations. The local chief executive concerned shall have submitted the shall submit the said executive executive budget to the sanggunian. as budget shall take effect at the certified under oath by the local beginning of the ensuing calendar treasurer and local accountant and year.the budget proposals of the heads of therefor shall be vested primarily in departments and offices.All budgetary proposals shall prepare the executive budget shall be included and considered in for the ensuing fiscal year in the budget preparation process.On or before the purchase of supplies and materials end of the current fiscal year. 320. enacted in times of public calamity by way of budgetary realignment to SEC. the local chief executive Budget. . life for the ensuing fiscal year on the or property. Legislative Authorization set aside appropriations for the of the Budget. are exceptionally urgent or through an ordinance. and the th estimates of income and budgetary ceilings from the local finance SEC. however. enacted. 322. except when supported by Failure to submit such budget on funds actually available as certified the date prescribed herein shall by the local treasurer or by new subject the local chief executive to revenue sources. indicate the sources of funds The ordinance enacting the annual available for appropriations. . and the various items of shall take effect upon its approval or appropriations affected and the on the date fixed therein. the annual absolutely indispensable to prevent budget of the local government unit imminent danger to. The reasons for the change. such criminal and administrative penalties as provided for under this A supplemental budget may also be Code and other applicable laws. An ordinance enacting a attested by the local chief executive. the or the payment of services which sanggunian concerned shall enact. 321. Effectivity of Budgets. Changes in the Annual committee. . budget to the sanggunian concerned no ordinance providing for a not later than the sixteenth (16th) of supplemental budget shall be October of the current fiscal year.

No ordinance SEC. funded by said continuing like national aids. the local approve. within ten ordinance is approved. . only the annual shall continue and remain valid appropriations for salaries and until fully spent. the local it shall continue to hold sessions. and essential operating be allowed unless obligations expenses authorized in the annual therefor have been fully paid or and supplemental budgets for the otherwise settled. the annual appropriations ordinance ordinance authorizing the shall revert to the unappropriated appropriations of the preceding surplus of the general fund at the year shall be deemed reenacted and end of the fiscal year and shall not shall remain in force and effect until thereafter be available for the ordinance authorizing the expenditure except by subsequent proposed appropriations is passed enactment. until such concerned which shall. upon recommendation of treasurer concerned shall exclude the local chief executive. project is completed. .Continuing Appropriations. Failure to Enact the authorizing supplemental Annual Appropriations. treasurer concerned shall without additional remuneration accordingly advise the sanggunian for its members. reverted or the wages of existing positions. and other analogous sources of income. reenacted appropriations. and no other (10) days from the receipt of such business may be taken up during advice. proceeds from appropriations subject to the loans. In the implementation of sanggunian concerned may such reenacted ordinance. prior year provisions of this Section. adjustments. by the sanggunian concerned. still fails to enact such ordinance Unexpended balances of after ninety (90) days from the appropriations authorized in the beginning of the fiscal year. 323. The . sale of assets. the from the estimates of income for reversion of funds no longer needed the preceding fiscal year those in connection with the activities realized from nonrecurring sources. make the necessary such sessions. However.In case appropriations shall be passed in the sanggunian concerned fails to place of the annual appropriations. appropriations for capital outlays However. Reversions of statutory and contractual continuing appropriations shall not obligations. If the sanggunian adjustments or reductions. The balances of preceding year shall be deemed continuing appropriations shall be reenacted and disbursement of reviewed as part of the annual funds shall be in accordance budget preparation and the therewith. pass the ordinance authorizing the In case the revised income annual appropriations at the estimates be less than the aggregate beginning of the ensuing fiscal year.

That such with concerned agencies. regulations. That such fund twenty percent (20%) of the regular shall be used only in the area.Provided. by the sanggunian concerned shall then be the basis for disbursements. reconstruction and other works or services in connection with calamities That the amount of appropriations which may occur during the budget for debt servicing shall not exceed year. . produced component barangays shall be by some adverse circumstance or event provided in amounts of not less or any great misfortune or cause or loss than One thousand pesos or misery caused by natural forces.revised appropriations authorized REPUBLIC ACT NO." unforeseen expenditures arising Sec. local government units for any fiscal OTHERWISE KNOWN AS THE LOCAL year shall comply with the following GOVERNMENT CODE OF 1991 requirements: (a) The aggregate amount appropriated shall not Section 1. however. the calamity fund shall be utilized only for (d) Five percent (5%) of the relief operations. of the the effectivity of this Act. as determined and declared by the local sanggunian concerned. estimated revenue from regular "The local development council shall sources shall be set aside as an more monitor the use and disbursement annual lump sum appropriation for of the calamity fund. local government unit or other chan robles virtual law library areas declared by the President in a Sec. unit concerned: Provided. 2. follows: "(d)Five percent (5%) of the estimated (b) Full provision shall be made for revenue from regular sources shall be all statutory and contractual set aside as annual lump sum obligations of the local government appropriations for relief. and municipalities.The budgets of of REPUBLIC ACT NO. Section 324(d) of Republic Act No. of the local government concerned. and "In case of fire or conflagration. shall prepare and issue the implementing rules and appropriation shall be used only in regulation within thirty (30) days from the area. or a income of the local government unit portion thereof. 7160 is hereby amended to read as exceed the estimates of income. however. rules and state of calamity. The Oversight Committee on the from the occurrence of calamities: Local Government Code. Budgetary AN ACT AMENDING SECTION 324 (d) Requirements. (c) In the case of provinces. aid to "Calamity shall be defined as a state of extreme distress or misfortune. 7160. 8185 SEC. rehabilitation. or a portion thereof. in coordination Provided. issuances. 324. unit or other areas affected by a disaster or calamity. which are inconsistent herewith are hereby . however. (P=1. or portions thereof.00) per barangay. cities. 3. decrees. The provisions of existing laws.000.

and employees of the national municipal funds shall be subject to government. 325. 4. of the total annual for career positions which are income from regular sources occupied by incumbents holding realized in the next preceding fiscal permanent appointments shall be year. rules and regulations. General Limitations. The (15) days after its publication in at least appropriations for the personal two (2) newspapers of general services of such economic circulation. This Act shall take effect fifteen amount for personal services. transportation allowances of officials and employees of the public (f) No changes in designation or utilities and economic enterprises nomenclature of positions resulting owned. chan robles virtual law library computation of the maximum Sec. municipalities. and maintained in a promotion or demotion in rank by the local government unit or increase or decrease in concerned shall not be included in compensation shall be allowed. 1996 and June 5. . and fifty-five percent (55%) in the case of fourth (e) Positions in the official plantilla class or lower. except as may be the following limitations: expressly authorized by law.repealed. 1996 (c) No local fund shall be appropriated to increase or adjust SEC. The appropriations for covered by adequate salaries. (d) In cases of abolition of positions and (a) The total appropriations. representation and appropriations. cities. modified.chan robles virtual law library enterprises shall be charged to their respective budgets. or amended the annual budget or in the accordingly. or other positions of equivalent rank by applicable laws or rules and regulations issued thereunder. and service law. wages. from the abolition of existing for personal services of a local positions in the career service. 1220 and House Bill No. the maximum fixed for his position respectively. 4874 was finally passed by the Senate (b) No official or employee shall be and the House of Representatives on entitled to a salary rate higher than June 6. salaries or wages of officials and The use of the provincial. Approved: June 11. the creation of new ones resulting whether annual or supplemental. . 1996. operated. city. which in a consolidation of Senate Bill No. such government unit for one (1) fiscal abolition or creation shall be made year shall not exceed forty-five in accordance with pertinent percent (45%) in the case of first to provisions of this code and the civil third class provinces. This Act.

highly-urbanized cities. within the Ordinances of provinces. ninety-day period hereinabove Urbanized Cities. the guidelines as may be prescribed by sangguniang panlalawigan shall law. Independent prescribed.except when the position is actually SEC. within the same period advise the independent component cities. Municipalities within the Items of appropriation contrary to Metropolitan Manila Area. 327. . review. Review of Appropriation vacant. (g) The review the ordinance authorizing creation of new positions and salary annual or supplemental increases or adjustments shall in no appropriations of component cities case be made retroactive. and sangguniang panlungsod or municipalities within the sangguniang bayan concerned Metropolitan Manila Area in through the local chief executive of accordance with the immediately any action on the ordinance under succeeding Section. rules and regulations. If within the same period. the sangguniang SEC. with the requirements set forth in this Title. No amount shall be have ascertained that the ordinance appropriated for the same purpose authorizing annual or supplemental except as authorized under this appropriations has not complied Section.The limitations prescribed in this Title Department of Budget and or in excess of the amounts Management shall review prescribed herein shall be ordinances authorizing the annual disallowed or reduced accordingly. If within ninety (90) chief executive shall not exceed two days from receipt of copies of such percent (2%) of the actual receipts ordinance. Highly. declare such ordinance Component Cities. and the filling of such Ordinances of Component Cities positions shall be strictly made in and Municipalities. or supplemental appropriations of The sangguniang panlalawigan shall provinces. The accordance with the civil service sangguniang panlalawigan shall law. Review of Appropriation panlalawigan shall. thereon. the sangguniang derived from basic real property tax panlalawigan takes no action in the next preceding calendar year. the city or municipal treasurer . Upon receipt of such advice. the same shall be deemed Discretionary funds shall be to have been reviewed in disbursed only for public purposes accordance with law and shall to be supported by appropriate continue to be in full force and vouchers and subject to such effect. and inoperative in its entirety or in part. . and and municipalities in the same manner and within the same period (h) The annual appropriations for prescribed for the review of other discretionary purposes of the local ordinances. 326.

Such funds shall be disbursed in accordance with the provisions of (c) The barangay budget shall this Title.Barangay for the ensuing fiscal year in the Budgets manner and within the period prescribed in this Title and submit SEC. Duration of ensuing fiscal year. the barangay treasurer shall the items of appropriation declared submit to the punong barangay a inoperative. at the (b) The total annual appropriations option of the barangay concerned. .Appropriations for certified statement issued by the ordinary administrative purposes city or municipal treasurer covering not duly obligated shall terminate the estimates of income from local with the fiscal year and all sources for the barangay concerned. . from whatever source shall accrue to its general fund and shall. all the income of the barangay legislative enactment. Submission of Detailed Budgets. Preparation of the thirty-first (31st) day of December Barangay Budget. expenditures from the barangay treasurer. for personal services of a barangay be kept as trust fund in the custody for one (1) fiscal year shall not of the city or municipal treasurer or exceed fifty-five percent (55%) of be deposited in a bank. Ten percent (10%) of the likewise be subject to the same general fund of the barangay shall budgetary requirements and be set aside for the sangguniang limitations hereinabove prescribed. the punong barangay shall prepare the barangay budget Article Two. . unexpended balances thereof shall be automatically reverted on the SEC. the next preceding fiscal year.On or before the fifteenth calendar year. Effectivity of Barangay SEC. Barangay Funds. 332. .The ordinance enacting Statements of Income and the annual budget shall take effect Expenditures for the Barangay at the beginning of the ensuing Budgets. 329. An ordinance . based on a Appropriation. situated in or realized from local sources during nearest to its area of jurisdiction. . statement covering the estimates of income and expenditures for the SEC. the annual barangay budget to the Unless otherwise provided in this sangguniang barangay for Title. kabataan. 330. 331. disallowed or reduced. preferably the total annual income actually government-owned. . 328.(a) Upon receipt of each year to the general fund of of the statement of income and the local government unit. SEC.concerned shall not make further (15th) day of September of each disbursements of funds from any of year.

copies of the adjustments. the sangguniang panlungsod accountability therefor shall be or sangguniang bayan concerned vested primarily in the punong shall return the barangay barangay concerned. disallowed. 333. 334. If within the same SEC. the sanggunian concerned Procedures. the same shall continue to be in full force and effect. reduced. Review of the Barangay punong barangay with the advice of Budget. through new ordinance authorizing annual the city or municipal budget officer. shall take effect upon its be disallowed or reduced approval or on the date fixed accordingly. to the SEC. . or in excess of. as the case may be. The responsibility for the execution of the annual and (b) Within the period hereinabove supplemental budgets and the fixed. therein. any of the general He may collect real property taxes limitations or the maximum and such other taxes as may be . five (5) days after receipt thereof. the said municipal treasury or in the ordinance shall be declared depository account maintained in inoperative in its entirety or in part. barangay for which he shall issue or that the same has not complied official receipts. Barangay Financial period. ordinance. the sanggunian declared inoperative. the barangay treasurer ordinance in order to ensure that or the city or municipal treasurer the provisions of this Title are who has custody of the funds shall complied with. fees. through the city or municipal budget officer. . If within sixty (60) not make further disbursement days after the receipt of the from any item of appropriation ordinance. appropriations shall have met the The sanggunian concerned shall objections raised.(a) The barangay shall have ascertained that the treasurer shall collect all taxes. the name of the barangay within Items of appropriation contrary to. in which event. amount prescribed in this Title shall however. and shall deposit with the budgetary requirements set all collections with the city or forth in this Title.(a) Within ten (10) days action thereon for proper from its approval. the barangay ordinance authorizing the barangay shall operate on the annual appropriations shall be ordinance authorizing annual furnished the sangguniang appropriations of the preceding panlungsod or the sangguniang fiscal year until such time that the bayan. ordinance contains appropriations and other charges due and in excess of the estimates of the contributions accruing to the income duly certified as collectible. or concerned takes no action thereon. Upon receipt of have the power to review such such advice.enacting a supplemental budget.

by ordinance. 335. . thousand pesos (P=1. 337. SEC. be authorized to of the city or municipal accountant augment any item in the approved in simplified manner as prescribed annual budget for their respective by the Commission on Audit.000. Restriction Upon Limit of audit to the sangguniang Disbursements. The Funds and Savings. offices from savings in other items Representatives of the Commission within the same expense class of on Audit shall audit such accounts their respective appropriations. item to another.00) at any time for the ordinary and SEC. estimated revenue accruing to such local fund in addition to the actual collections: Provided. 336. accordance with appropriations in as the case may be. Prohibitions Against Expenditures for Religious or (b) The barangay treasurer may be Private Purposes.Disbursements in panlungsod or sangguniang bayan. however. Use of Appropriated essential needs of the barangay. However. . fund shall be incurred at the end of . the local chief executive or the presiding (c) The financial records of the officer of the sanggunian concerned barangay shall be kept in the office may. . CHAPTER 4. annually or as often as may be necessary and make a report of the SEC. The the approved annual budget may be Commission on Audit shall made from any local fund in the prescribe and put into effect custody of the treasurer.Funds shall petty cash that the barangay be available exclusively for the treasurer may be authorized to hold specific purpose for which they have for the purpose shall not exceed been appropriated.imposed by a province. No ordinance twenty percent (20%) of the funds shall be passed authorizing any available and to the credit of the transfer of appropriations from one barangay treasury. municipality that are due in his ACCOUNTING AND barangay only after being deputized ACCOUNTABILITY by the local treasurer concerned for the purpose. . That no cash overdraft in any local EXPENDITURES. but the simplified procedures for barangay total disbursements from any local finances within six (6) months fund shall in no case exceed fifty following the effectivity of this percent (50%) of the uncollected Code.No public authorized by the sangguniang money or property shall be barangay to make direct purchases appropriated or applied for amounting to not more than One religious or private purposes. city or DISBURSEMENTS.

. local official or employee. or upon whose duty permits or requires the participation of other department possession or custody of local heads or officers of equivalent rank.Unless he advance shall be granted to any registers his objection in writing. accountant. though not or any other calamity. or other accountable local with the first collections of the officer having any pecuniary immediately succeeding fiscal year interest. arising from a typhoon.the fiscal year. or appointive. Any overdraft which may prejudice to criminal prosecution be incurred at the end of the year in under applicable laws. the accountable by the nature of their sanggunian concerned may duties.Any direction of a superior officer. but only for such purposes and amounts SEC.Without budgets. Cash Advances. accountant. officer of the local government unit elective or appointive. . in any accruing to such local fund. unless made in budget officer.No cash Equivalent Rank.No money administratively liable therefor. . or accountable and responsible for the the department head participating safekeeping thereof in conformity in such illegal or improper use or . 338. 339. Prohibitions Against he is an accountable officer shall be Advance Payments. government funds shall be The superior officer directing. contract. . 341. . or other accountable accordance with the rules and officer shall not be relieved of regulations as the Commission on liability for illegal or improper use Audit may prescribe. 342. may likewise be similarly authorize the local treasurer to held accountable and responsible continue making disbursements for local government funds through from any local fund in his their participation in the use or possession in excess of the application thereof. limitations herein provided. shall be paid on account of any contract under which no services SEC. 340. direct or indirect. or Upon Participation of Other Department Heads or Officers of SEC. In case of emergency with the provisions of this Title. elective the local treasurer. Other local officers who. budget provisions hereof shall be covered officer. Prohibitions Against included in the approved annual Pecuniary Interest. delivered. any local any local fund by virtue of the treasurer. work or other business of the local government unit of which SEC. Persons Accountable for reason of his having acted upon the Local Government Funds. earthquake. or application or deposit of government funds or property by SEC. Liability for Acts Done have been rendered or goods Upon Direction of Superior Officer.

application or deposit of employees, expenses for light,
government funds or property, shall water, telephone and telegraph
be jointly and severally liable with services, remittances to government
the local treasurer, accountant, creditor agencies such as the GSIS,
budget officer, or other accountable SSS, LBP, DBP, National Printing
officer for the sum or property so Office, Procurement Service of the
illegally or improperly used, applied DBM and others, approval of the
or deposited. disbursement voucher by the local
chief executive himself shall be
SEC. 343. Prohibition Against required whenever local funds are
Expenses for Reception and disbursed. In cases of special or
Entertainment. - No money shall be trust funds, disbursements shall be
appropriated, used, or paid for approved by the administrator of
entertainment or reception except the fund. In case of temporary
to the extent of the representation absence or incapacity of the
allowances authorized by law or for department head or chief of office,
the reception of visiting dignitaries the officer next-in-rank shall
of foreign governments or foreign automatically perform his function
missions, or when expressly and he shall be fully responsible
authorized by the President in therefor.
specific cases.
SEC. 345. Officials Authorized to
SEC. 344. Certification on, and Draw Checks in Settlement of
Approval of, Vouchers. - No money Obligations. - Checks in settlement
shall be disbursed unless the local of obligations shall be drawn by the
budget officer certifies to the local treasurer and countersigned
existence of appropriation that has by the local administrator. In case
been legally made for the purpose, of temporary absence or incapacity
the local accountant has obligated of the foregoing officials, these
said appropriation, and the local duties shall devolve upon their
treasurer certifies to the availability immediate assistants.
of funds for the purpose. Vouchers
and payrolls shall be certified to and SEC. 346. Disbursements of Local
approved by the head of the Funds and Statement of Accounts. -
department or office who has Disbursements shall be made in
administrative control of the fund accordance with the ordinance
concerned, as to validity, propriety, authorizing the annual or
and legality of the claim involved. supplemental appropriations
Except in cases of disbursements without the prior approval of the
involving regularly recurring sanggunian concerned. Within
administrative expenses such as thirty (30) days after the close of
payrolls for regular or permanent each month, the local accountant

shall furnish the sanggunian with officer to seize the office and its
such financial statements as may be contents, notify the Commission on
prescribed by the Commission on Audit, the local chief executive
Audit . In the case of the year-end concerned, and the local
statement of accounts, the period accountant. Thereupon, the
shall be sixty (60) days after the examining officer shall immediately
thirty-first (31st) of December. turn over to the accountable officer
next-in- rank in the local treasury
SEC. 347. Rendition of Accounts. - service, unless the said officer is
Local treasurers, accountants and likewise under investigation, the
other local accountable officers office of the treasurer and its
shall render their accounts within contents, and close and render his
such time, in such form, style, and accounts on the date of turnover. In
content and under such regulations case the accountable officer next in
as the Commission on Audit may rank is under investigation, the
prescribe. Provincial, city, and auditor shall take full possession of
municipal auditors shall certify the the office and its contents, close and
balances arising in the accounts render his accounts on the date of
settled by them to the Chairman of taking possession, and temporarily
the Commission on Audit and to the continue the public business of such
local treasurer, accountant, and office until such time that the local
other accountable officers. Copies of treasurer is restored or a successor
the certification shall be prepared has been duly designated. The local
and furnished other local officers treasurer or accountable officer
who may be held jointly and found with such shortage shall be
severally liable for any loss or automatically suspended from
illegal, improper or unauthorized office.
use or misappropriation of local
funds or property. SEC. 349. Accounting for Revenues.
- Estimated revenues which remain
SEC. 348. Auditorial Visitation. - unrealized at the close of the fiscal
The books, accounts, papers, and year shall not be booked or credited
cash of local treasurer, accountant, to the unappropriated surplus or
budget officer, or other accountable any other account.
officers shall at all times be open for
inspection of the Commission on SEC. 350. Accounting for
Audit or its duly authorized Obligations. - All lawful
representative. In case an expenditures and obligations
examination of the accounts of a incurred during a fiscal year shall
local treasurer discloses a shortage be taken up in the accounts of that
in cash which should be on hand, it year.
shall be the duty of the examining

SEC. 351. General Liability for methods, techniques, and
Unlawful Expenditures. - procedures employed in budget
Expenditures of funds or use of preparation, authorization,
property in violation of this Title execution, and accountability.
and other laws shall be a personal
liability of the official or employee
responsible therefor. TITLE VI. - PROPERTY AND
SUPPLY MANAGEMENT IN
SEC. 352. Posting of the Summary THE LOCAL GOVERNMENT
of Income and Expenditures. - UNITS
Local treasurers, accountants,
budget officers and other SEC. 355. Scope. - This Title shall
accountable officers shall, within govern the procurement, care,
thirty (30) days from the end of utilization, custody, and disposal of
each fiscal year, post in at least supplies, as defined herein, by local
three (3) publicly accessible and government units and the other
conspicuous places in the local aspects of supply management at
government unit a summary of all the local levels.
revenues collected and funds
received including the SEC. 356. General Rule in
appropriations and disbursements Procurement or Disposal.- Except
of such funds during the preceding as otherwise provided herein,
fiscal year. acquisition of supplies by local
government units shall be through
SEC. 353. The Official Fiscal Year. - competitive public bidding.
The official fiscal year of local Supplies which have become
government units shall be the unserviceable or no longer needed
period beginning with the first day shall be sold, whenever applicable,
of January and ending with the at public auction, subject to
thirty-first day of December of the applicable rules and regulations.
same year.
SEC. 357. Definition of Terms. -
SEC. 354. Administrative When used in this Title, the term -
Issuances; Budget Operations
Manual. - The Secretary of Budget (a) "Lowest Complying and
and Management jointly with the Responsible Bid" refers to the
Chairman of the Commission on proposal of one who offers the
Audit shall, within one (1) year from lowest price, meets all the technical
the effectivity of this Code, specifications and requirements of
promulgate a Budget Operations the supplies desired and, as a dealer
Manual for local government units in the line of supplies involved,
to improve and systematize maintains a regular establishment,

and has complied consistently with unit only upon written requisition
previous commitments; as hereinafter provided.

(b) "Suitable Substitute" refers to SEC. 359. Officers Having
that kind of article which would Authority to Draw Requisitions. -
serve substantially the same Requisitions shall be prepared by
purpose or produce substantially the head of office or department
the same results as the brand, type, needing the supplies, who shall
or make of article originally desired certify as to their necessity for
or requisitioned; official use and specify the project
or activity where the supplies are to
(c) "Supplies" includes everything, be used.
except real property, which may be
needed in the transaction of public SEC. 360. Certification by the Local
business or in the pursuit of any Budget Officer, Accountant, and
undertaking, project, or activity, Treasurer. - Every requisition must
whether in the nature of equipment, be accompanied by a certificate
furniture, stationary materials for signed by the local budget officer,
construction or personal property of the local accountant, and the local
any sort, including non-personal or treasurer showing that an
contractual services such as the appropriation therefor exists, the
repair and maintenance of estimated amount of such
equipment and furniture, as well as expenditure has been obligated, and
trucking, hauling, janitorial, the funds are available for the
security, and related services; and purpose, respectively.

(d) "Terms and Conditions" refer to SEC. 361. Approval of Requisitions.
other requirements not affecting the - Approval of the requisition by the
technical specifications and head of office or department
requirements of the required concerned who has administrative
supplies desired such as bonding, control of the appropriation against
terms of delivery and payment, and which the proposed expenditure is
related preferences. chargeable is deemed sufficient,
except in case of requisition for
SEC. 358. Requirement of supplies to be carried in stock which
Requisition. - Any order for shall be approved by the local chief
supplies shall be filled by the executive concerned: Provided,
provincial or city general services That such supplies are listed or
officer or the municipal or barangay included in the annual procurement
treasurer concerned, as the case plan and the maximum quantity
may be, for any office or thereof does not exceed the
department of a local government estimated consumption

corresponding to a programmed or barangay hall, as the case may
three-month period: Provided, be. The notice of the bidding may
further, That nothing herein likewise be published in a
contained shall be held as newspaper of general circulation in
authorizing the purchase of the territorial jurisdiction of the
furniture and equipment for stock local government unit concerned
purposes. when the provincial or city general
services officer or the municipal or
SEC. 362. Call for Bids. - When barangay treasurer, as the case may
procurement is to be made by local be, deems it necessary in order to
government units, the provincial or obtain the lowest responsible and
city general services officer or the complying bid. The opening of bids
municipal or barangay treasurer shall only be made in the presence
shall call bids for open public of the provincial or city auditor or
competition. The call for bids shall his duly authorized representative
show the complete specifications who shall initial and secure copies
and technical descriptions of the of the bids and certify the abstract
required supplies and shall embody of the bidding.
all terms and conditions of
participation and award, terms of SEC. 364. The Committee on
delivery and payment, and all other Awards. - There shall be in every
covenants affecting the transaction. province, city or municipality a
In all calls for bids, the right to committee on awards to decide the
waive any defect in the tender as winning bids and questions of
well as the right to accept the bid awards on procurement and
most advantageous to the disposal of property. The
government shall be reserved. In no Committee on Awards shall be
case, however, shall failure to meet composed of the local chief
the specifications or technical executive as chairman, the local
requirements of the supplies treasurer, the local accountant, the
desired be waived. local budget officer, the local
general services officer, and the
SEC. 363. Publication of Call for head of office or department for
Bids. - The call for bids shall be whose use the supplies are being
given the widest publicity possible, procured, as members. In case a
sending, by mail or otherwise, any head of office or department would
known prospective participant in sit in a dual capacity, a member of
the locality, of copies of the call and the sanggunian elected from among
by posting copies of the same in at its members shall sit as a member.
least three (3) publicly accessible The committee on awards at the
and conspicuous places in the barangay level shall be the
provincial capitol or city, municipal, sangguniang barangay. No national

Municipalities: (d) Direct purchase from manufacturers or exclusive  First Class .00) (b) Emergency purchase. hundred thousand pesos (P100. Procurement Without Municipalities within the Public Bidding. procurement of supplies may be SEC. .Sixty thousand distributors. . 365. 368.00) (a) Personal canvass of responsible  Third and Fourth Class . 366.One merchants.00)  Second and Third Class - (e) Purchase from other Forty thousand pesos government entities.000.00) by the Committee on Awards.000.00) (c) Negotiated purchase. (P40. award shall be decided by the Awards in the procurement of Committee on Awards. Procurement through Twenty thousand pesos Personal Canvass.  Fifth and Sixth Class . the local the provincial capitol or city. and the head of office municipal. The SEC. accountant.Procurement of Metropolitan Manila Area: supplies may be made without the benefit of public bidding under any  First and Second Class . .00)  Fourth Class and Below - SEC.000. as conspicuously posting the same in the case may be.000.000.Upon approval (P20.One of the following modes: hundred fifty thousand pesos (P150. Rule on Awards. - effected after personal canvass of at In cases of emergency where the least three (3) responsible suppliers need for the supplies is in the locality by a committee of exceptionally urgent or absolutely . Emergency Purchase. 367. and pesos (P60.official shall sit as a member of the three (3) composed of the local committee on awards.000. Purchases supplies shall be given to the lowest under this Section shall not exceed complying and responsible bid the amounts specified hereunder which meets all the terms and for all items in any one (1) month conditions of the contract or for each local government unit: undertaking. The results of general services officer or the the bidding shall be made public by municipal or barangay treasurer. or barangay hall.Fifty thousand pesos (P50. or department for whose use the supplies are being procured. Provinces and Cities and SEC.

(a) In cases where public biddings have failed for two (2) consecutive (d) The unit price and the total times and no suppliers have contract price. making the procurement shall be administratively liable for any (b) By whom furnished or violation of this Section and shall be executed. life Provided. local government units (e) A brief and concise explanation may. procurement. Negotiated Purchase. Immediately after the of the amount involved. 369. as may. through the local chief the case may be. or loss of. life or city general services or the or property. the head of supplies acquired or the work done department. a ground for suspension or dismissal from service. The goods or services department making the emergency procured under this Section must purchase or repair order shall draw be utilized or availed of within a regular requisition to cover the fifteen (15) days from the date of same which shall contain the delivery or availability.indispensable and only to prevent (f) A certification of the provincial imminent danger to. however. without public bidding: involving danger to. Delivery of purchase orders or utilization of (g) A certification of the local repair orders pursuant to this budget officer as to the existence of Section shall be made within ten appropriations for the purpose. Without following: prejudice to criminal prosecution under applicable laws. regardless of amount. the chief of office or of funds. the (10) days after placement of the local accountant as to the obligation same. or loss of. qualified to participate or win in the biddings. undertake the procurement was of such urgency procurement of supplies by that the same could not be done negotiated purchase. - execution. local government units municipal or barangay treasurer. contract covering the negotiated . and the emergency purchase or repair order local treasurer as to the availability is made. That the or property. through the local chief of the circumstances why executive concerned. the local (a) A complete description of the chief executive. regardless of through the regular course without amount. to the effect that executive concerned. or the chief of office or to be performed. and without public bidding . make the price paid or contracted for was emergency purchases or place the lowest at the time of repair orders. (c) Date of placing the order and the date and time of delivery or SEC.

and the repair orders pursuant to this local treasurer as to the availability Section shall be made within seven of funds. - Procurement may be made directly (3) Date of placing the order and from duly licensed manufacturers the date and time of delivery or in cases of supplies of Philippine execution. to the effect that SEC. (2) By whom furnished or SEC. That the repeat order is requisition to cover the same which made within three (3) months from shall contain the following: the last procurement of the same item: Provided. and (a) That the Philippine distributor (7) A certification of the local has no subdealers selling at lower budget officer as to the existence of prices. the local chief executive be made by negotiated purchase: concerned shall draw a regular Provided. as the case may be. Licensed Manufacturer. 371. the lowest at the time of subject to the following conditions: procurement. preferably be made directly (6) A certification to the effect that from the exclusive or reputable the price paid or contracted for was Philippine distributors or agents. That the (1) A complete description of the same terms and conditions of sale supplies acquired or the work done are obtained for the said repeat or to be performed. procurement may is made. Immediately after the (b) In case of repeat orders for negotiated purchase or repair order regular supplies. manufacture or origin and in case there are two (2) or more (4) The unit price and the total manufacturers of the required contract price. . Procurement from the price paid or contracted for was Exclusive Philippine Agents or the lowest at the time of Distributors. Procurement from Duly executed. Delivery of local accountant as to the obligation purchase orders or utilization of of the amount involved. and . order. the sanggunian concerned. 370. supplies.purchase shall be approved by the appropriations for the purpose. in procurement. municipal or barangay treasurer.Procurement may. (7) days after placement of the same. the case of supplies of foreign origin. canvass of the known manufacturers shall be conducted (5) A certification of the provincial to obtain the lowest price for the or city general services or the quality of the said supplies. further.

shall be made unless included in. Establishment of an Program. The local government SEC. public documents or of the estimated quantity of records such as records of births. . the approved SEC. 373. be primarily accountable for all government property assigned or (b) Except in emergency cases or issued to his department or office. the local chief executive shall the establishment of an archival prepare an annual procurement system to ensure the safety and program for the ensuing fiscal year protection of all government which shall contain an itemized list property. including prohibited except to the extent of units or agencies of foreign the kind and quantity specified in governments with which the the approved annual procurement Philippines maintains diplomatic plan. and payments.Every local fifteenth (15th) day of July each government unit shall provide for year. quality. supplies needed for such year. and such other however. authorized for the acquisition of supplies. and balance on hand: Provided. where urgent indispensable needs The person or persons entrusted . 374. tax accounts. Government Entities. (b) That no suitable substitutes of could not have been reasonably substantially the same quality are anticipated. In the latter case. prior shall be a ground for suspension or authority from the Office of the dismissal of any official or employee President shall be required. business permits. SEC. responsible therefor. Primary and Secondary units may augment the supplies and Accountability for Government equipment provided by the Property. land complete description thereof as to assessments. 375. . a marriages. estimated cost.(a) Each head of Supreme Court to the lower courts department or office of a province.(a) On or before the Archival System. or exceed the total appropriations municipal government concerned. no purchase of supplies available at lower prices. That the total estimated records or documents of public cost of the approved annual interest in the various departments procurement program shall not and offices of the provincial. property inventory. A violation of this Section relations. 372. or covered by. . - Procurement may be made directly (c) The conversion of excess cash from government entities producing into supplies stock is hereby the required supplies. Procurement from procurement program. land ownership. Annual Procurement SEC. municipality or barangay shall jurisdictions. located in their respective city. tax kind. city.

an accountable accountable for government person shall not be relieved from property shall keep a complete liability by reason of his having record of all properties under his acted under the direction of a charge and render his accounts superior officer in using property therefor semiannually to the with which he is chargeable. damage. as the thereof. and he shall be liable for all loss. SEC. . (b) Unless he registers his (d) Every officer primarily objection in writing. negligence in property or entrusted with its security.(a) The office primarily accountable for person immediately accountable for government property may require government property shall be liable any person in possession of the for its money value in case of the property or having custody and illegal. or deterioration (c) Buildings and other physical occasioned by negligence in the structures shall be under the keeping or use of such property accountability and responsibility of unless it is proved that he has the provincial or city general exercised due diligence and care in services officer or the municipal the utilization and safekeeping mayor or punong barangay. answer therefor. officer or the municipal mayor or unauthorized or improper use of punong barangay. SEC. 377. Responsibility for Proper (c) In cases of loss.The person in actual property arising from. case may be. damage. by such records and make reports as himself or any other person for may be necessary for his own whose acts he may be responsible. . or physical possession of government attributable to. but the provincial or city general services officer directing any illegal. improper or unauthorized control thereof under him to keep use or misapplication thereof. information and protection. immediately accountable to such officer. 376. or Use and Care of Government deterioration of government Property. the head of the security custody and control shall be agency shall be held liable therefor. .with the possession or custody of responsible for its proper use and government property under the care and shall exercise due diligence accountability of any head of in the utilization and safekeeping department or office shall be thereof. as the case may property shall first be required to be. Measure of Liability of Persons Accountable for (b) The head of a department or Government Property.

city or municipal the same shall be sold at public auditor. Credit for Loss Occurring unserviceable for any cause or is no in Transit or Due to Casualty.00) in the case of authorized by the Chairman of the provinces and cities. as the case officer accountable therefor or may be. 380.000. . city force majeure. 379. or his duly authorized having custody thereof shall representative or that of the immediately notify the provincial or Commission on Audit and. it shall. may in auction to the highest bidder under the particular case allow. Property Disposal. with the available evidence in provincial.000. city or municipal auditor.00) in the exercised only if the loss is not in case of municipalities. shall be forwarded to needed may also be disposed of at a the Chairman of the Commission on private sale at such price as may be Audit for his appropriate action. and he the supervision of the committee on shall present his application for awards and in the presence of the relief. If found valuable. as the provincial. A conspicuous places.SEC. . and Fifty Commission on Audit . the application and evidence. if found city auditor concerned within thirty valueless or unusable. 378. notice of excess of fifty thousand pesos auction shall be published at least (P=50. with the SEC. as the case may be. circulation in the locality. determined by the committee on awards. longer needed. city or municipal auditor acquisition cost exceeds One shall not allow credit for these hundred thousand pesos losses unless so expressly (P=100.Property no longer concerned. and if the provincial. subject to the approval of SEC.00). shall be (30) days from the date the loss destroyed in the presence of the occurred or for such longer period inspecting officer. Notice of the public shall not be relieved of liability or auction shall be posted in at least allowed credit for any such loss in three (3) publicly accessible and the settlement of his accounts. the or municipal auditor . be inspected transit or is caused by fire. Negotiated Sale of recommendation of the auditor Property. . upon When a loss of government application of the officer property occurs while the same is in accountable therefor. and appraised by the provincial. the Commission on Audit or its duly When property of any local authorized representative when the government unit has become acquisition or transfer cost of the .000. city or municipal auditor support thereof. In any case when two (2) times within a reasonable the allowance of credit is not within period in a newspaper of general the competence of the provincial. An officer who fails or his duly authorized to comply with this requirement representative. theft. or other casualty. to be thousand (P=50.

agency. considered the importers thereof. In case the the disposal shall be subject to the machinery or equipment is sold approval of the Commission on within the five-year period. taxes computed on the book value Property which has become of such importation. repair.00) in the negotiated sale as hereinabove case of municipalities and provided. 382. as well as garbage trucks. Title. and other similar equipment: Provided. . . .00) in the case of machineries shall not be disposed provinces and cities. improvement. subdivision. however. of. Tax Exemption Privileges of Local Government Units.The Chairman of the subdivision or instrumentality of Commission on Audit shall the national government or another promulgate the rules and local government unit at an regulations necessary to effectively appraised valuation determined by implement the provisions of this the local committee on awards. and Twenty. including requirements as to Such transfer shall be subject to the testing. and shall be liable for duties and SEC.000. inspection.property exceeds Fifty thousand That such equipment or pesos (P=50. by the head of the office. and approval of the sanggunian standardization of supply and concerned making the transfer and property. SEC. and maintenance of roads. Regulations. 381. agency. either by public auction or five thousand (P=25. fire trucks. the importation thereof. bridges and other infrastructure projects. . Transfer Without Cost. instrumentality or local government unit receiving the property.000. Implementing Rules and cost to another office. unserviceable or is no longer needed may be transferred without SEC. the Audit regardless of the value or cost purchasers or recipients shall be involved. within five (5) years from barangays.Local government units shall be exempt from the payment of duties and taxes for the importation of heavy equipment or machineries which shall be used for the construction. In case of real property. 383.

the cities where such territory shall barangay serves as the primary have a certified population of at planning and implementing unit of least five thousand (5. and activities in creation thereof shall not reduce the the community. . That the programs.THE BARANGAY apopulation of at least two CHAPTER 1 . . or its boundary substantially altered.A barangay may be created. by law or by an ordinance of the sangguniang panlalawigan or sangguniang panlungsod. merged. In the case of the creation of barangays by the GOVERNMENT CODE sangguniang panlalawigan. BOOK III SEC. 384. Role of the Barangay.ROLE AND thousand (2. SEC. abolished. .000) inhabitants CREATION OF THE ascertified by the National Statistics BARANGAY Office except in cities and municipalities within Metro Manila and other metropolitan political SEC. the OF THE PHILIPPINES recommendation of sangguniang bayan concerned shall the be necessary.000) government policies. and as a forum population of the original barangay wherein the collective views of the or barangays to less than the people may be expressed. subdivisions or in highly urbanized As the basic political unit. and where disputes may be amicably settled. 385. divided. Manner of Creation. subject to approval by a majority of the votes cast in a plebiscite to be conducted by the Comelec in the local government unit or units directly affected within such period of time as may be determined by the law or ordinance THE LOCAL creating said barangay. plans. inhabitants: Provided. 386. crystallized and considered. . - LOCAL GOVERNMENT UNITS (a) A barangay maybe created out of a contiguous territory which has TITLE ONE. Requisites for Creation. projects.

minimum requirement prescribed members. kabataan chairman. 387. notwithstanding form community brigades and the above requirement. The territory need not on personal services prescribed be contiguous if it comprises two under Title Five. the maintenance of public order. 388. within sangguniang barangay members.(a) There shall be in each barangay a punong barangay.BARANGAY persons in authority. - prepare a consolidation plan for For purposes of the Revised Penal barangays. create such other positions or offices as may be deemed necessary (b) The territorial jurisdiction of to carry out the purposes of the the new barangay shall be properly barangay government in accordance identified by metes and bounds or with the needs of public service. or the maintenance of a the sangguniang bayan concerned. and any barangay member who comes to the aid of CHAPTER 2 . (c) The governor or city mayor may SEC. and a barangay treasurer. Chief Officials and Offices. created in such communities by an The sangguniang barangay may Act of Congress. a barangay secretary. the barangay consolidation plan protection and security of life and shall be prepared and approved by property. his territorial jurisdiction.THE PUNONG (7) sangguniang barangay BARANGAY . desirable and balanced environment. Persons in Authority. In the case while other barangay officials and of municipalities within the members who may be designated by Metropolitan Manila area and other law or ordinance and charged with metropolitan political subdivisions. . Code. by more or less permanent natural subject to the budgetary limitations boundaries. barangays may be barangay a lupong tagapamayapa. the punong barangay. SEC. Book II of this (2) or more islands. seven CHAPTER 3 . The plan and members of the lupong shall be submitted to the tagapamayapa in each barangay sangguniang panlalawigan or shall be deemed as persons in sangguniang panlungsod concerned authority in their jurisdictions. for appropriate action. shall be OFFICIALS AND OFFICES deemed agents of persons in authority. based on the criteria Code. the sangguniang herein. prescribed in this Section. To enhance the delivery of basic services in the indigenous cultural (b) There shall also be in every communities.

functions. the barangay development council. which are applicable within the barangay. (b) For efficient. shall exercise such same may be necessary for the powers and perform such duties maintenance of peace and order or and functions. barangay secretary. in pursuance thereof. effective and (7) In coordination with the economical governance. of this Code. in . 389. and other SEC. Duties. and Functions. contracts for and in behalf of the barangay. the Katarungang Pambarangay in accordance with the provisions of (3) Maintain public order in the this Code. appointive barangay officials. (12) Ensure the delivery of basic (4) Call and preside over the services as mandated under Section sessions of the sangguniang 17 of this Code. purpose of which is the general prepare the annual executive and welfare of the barangay and its supplemental budgets of the inhabitants pursuant to Section 16 barangay. as the chief (6) Organize and lead an executive of the barangay emergency group whenever the government. and vote only to break a (13) Conduct an annual palarong tie. (5) Upon approval by a majority barangay which shall feature of all the members of the traditional sports and disciplines sangguniang barangay. barangay and the barangay assembly. Chief Executive: Powers. barangay and.(a) The punong barangay. calamity within the barangay. appoint or included in national and replace the barangay treasurer. . upon authorization of the (10) Administer the operation of sangguniang barangay. the international games. enter into. the punong barangay shall: (8) Approve vouchers relating to the disbursement of barangay (1) Enforce all laws and ordinances funds. and sign protection of the environment. assist the city or municipal mayor (11) Exercise general supervision and the sanggunian members in the over the activities of the performance of their duties and sangguniang kabataan. as provided by this on occasions of emergency or Code and other laws. (9) Enforce laws and regulations relating to pollution control and (2) Negotiate.

inhabitants thereof.(a) The sangguniang purpose halls. the barangay or for the welfare of the legislative body of the barangay. (15) Exercise such other powers and perform such other duties and (3) Enact annual and supplemental functions as may be prescribed by budgets in accordance with the law or ordinance.The for the improvement of the sangguniang barangay. Powers.purpose barangay. as the legislative body of pavements. provisions of this Code. multi. 391. as members. the punong and maintenance of barangay barangay shall be entitled to facilities and other public works possess and carry the necessary projects chargeable to the general firearm within his territorial fund of the barangay or such other jurisdiction. and (7) Regulate the use of multi- Functions. (b) In the performance of his peace (4) Provide for the construction and order functions. inhabitants therein. purpose.coordination with the Department the general welfare of the of Education. and promotion of barangay members elected at large cooperative enterprises that will and sangguniang kabataan improve the economic condition chairman. subject to appropriate funds actually available for the rules and regulations. Culture and Sports. and well-being of the residents. grain or copra dryers. the seven (7) regular sangguniang organization. subject to the limitations imposed in this Code.THE panlungsod or sangguniang bayan SANGGUNIANG BARANGAY such suggestions or recommendations as it may see fit SEC. (1) Enact ordinances as may be barangay markets. the barangay. and (6) Assist in the establishment. (5) Submit to the sangguniang CHAPTER 4 . parking areas or necessary to discharge the other similar facilities constructed responsibilities conferred upon it by with government funds within the law or ordinance and to promote jurisdiction of the barangay and . and ordinances. . shall be composed of the punong barangay as presiding officer. SEC. shall: patios and other post-harvest facilities. Duties. . (14) Promote the general welfare of (2) Enact tax and revenue the barangay. Composition. barangay waterworks. 390.

That said fund-raising in soliciting or accepting such activities shall comply with national cooperation. project for which the fund-raising reasonable allowances or per diems activity was under. however. public accounting of the funds raised at the completion of the (10) Provide compensation. recall. barangays and to barangay referendum. That no fund- national. provincial. and revenues made members of the sangguniang available to the barangays from barangay approving such increase. and monies from (11) Hold fund-raising activities for other private agencies and barangay projects without the need individuals: Provided. That finally. such been held shall be first satisfied: cooperation as is made available by Provided. That in the appropriation (9) Solicit or accept. subsidies. to the general fund of the barangay: Provided. city or municipal funds.taken. national. technical. however. however. Book II specific public works and of this Code: Provided. the specific purpose for the foregoing public works and which such fund-raising activity has cooperative enterprises. in any or all thereof. cooperative enterprises of the That no increase in the com- barangay from residents.charge reasonable fees for the use as well as travel expenses for thereof. or raising activities shall be held municipal agencies established by within a period of sixty (60) days law to render financial. . subject (8) Solicit or accept monies. further. expiration of the full term of all contributions. of securing permits from any That monies or properties donated national or local office or agency. land pensation or honoraria of the owners. or plebiscite: Provided. residents: Provided. immediately preceding and after a and advisory assistance to national or local election. by private agencies and individuals The proceeds from such activities for specific purposes shall accrue to shall be tax-exempt and shall accrue the barangay as trust fund. through the barangay treasury or encumbered punong barangay. The of amounts currently in the sangguniang barangay. city. producers and merchants sangguniang barangay members in the barangay. sangguniang barangay members and other barangay officials. shall render a for other purposes. the sangguniang policy standards and regulations on barangay need not pledge any sum morals. health. to the budgetary limitations materials and voluntary labor for prescribed under Title Five. provincial. and safety of the of money for expenditure in excess persons participating therein. monies from shall take effect until after the grants-in-aid.

and tanod. (19) Provide for the proper development and welfare of . literacy.(12) Authorize the punong barangay children in the barangay by to enter into contracts in behalf of promoting and supporting activities the barangay. child abuse. Authorize the barangay treasurer to particularly those below seven (7) make direct purchases in an years of age. amount not exceeding One thousand pesos (P1. barangay basic services.000. functions as may be prescribed by programs. (14) Prescribe fines in amounts not (21) Initiate the establishment of a exceeding One thousand pesos barangay high school. nutrition. or fora on community law or ordinance. the discharge of his duties and functions. problems such as sanitation. and drug abuse. or community service units as may be necessary. whenever (P1. (22) Provide for the establishment (15) Provide for the administrative of a non-formal education center in needs of the lupong tagapamayapa the barangay whenever feasible. (16) Provide for the organization of (23) Provide for the delivery of community brigades.00) at any (20) Adopt measures towards the one time for the ordinary and prevention and eradication of drug essential administrative needs of abuse. of Education. members of the sangguniang barangay. subject to the for the protection and total provisions of this Code. (24) Exercise such other powers and perform such other duties and (17) Organize regular lectures. 392.000.00) for violation of feasible. Other Duties of and convene assemblies to Sangguniang Barangay Members. barangay ordinances. in accordance with law. and juvenile the barangay. Culture and Sports. .In addition to their duties as government. sangguniang barangay (18) Adopt measures to prevent members may: and control the proliferation of squatters and mendicants in the (a) Assist the punong barangay in barangay. delinquency. encourage citizen participation in . (13) development of children. SEC. in and the pangkat ng coordination with the Department tagapagkasundo.

X-rays. entitled other emoluments as may be "An Act Increasing the Insurance authorized by law or barangay. general fund of the barangay or . and the attendance to the nearest private barangay secretary shall also: clinic.(a) Barangay officials. which shall include. .00) per month for government hospital or institution: the sangguniang barangay Provided. Benefits of Barangay permanent disability. but in no case shall it be less than One thousand pesos (3) Be entitled to free medical care (P=1. Book II of this Code.00) each. accident insurance. No. hospital or institution and the expenses not exceeding Five (1) Be entitled to Christmas bonus thousand pesos (P=5. 393. there is no available government hospital or institution. (b) Act as peace officers in the from such other funds appropriated maintenance of public order and by the national government for the safety.000. but shall not be limited to temporary and SEC. expenses.000. shall receive Numbered Sixty-nine hundred honoraria.00) per month for the including subsistence. however. the funds for chargeable against the funds of the which shall be taken from the barangay concerned.A. the official concerned may submit sangguniang barangay members. and such forty-two (R. allowances. Benefits of Local Government municipal or city ordinance in Officials and Providing Funds accordance with the provisions of Therefor". (c) Perform such other duties and (2) Be entitled. the barangay (b) The punong barangay. That the annual laboratory fees. and shall include surgery or surgical barangay secretary: Provided. medicines. medicines. barangay treasurer. this Code. and purpose. indemnity. and other hospital appropriations for personal services expenses. himself for immediate medical the barangay treasurer. punong barangay and Six hundred and medical attendance in any pesos (P=600. in members of the lupong accordance with Republic Act tagapamayapa. including barangay tanods and death and burial benefits. shall be subject to the budgetary limitations prescribed under Title In case of extreme urgency where Five. to insurance coverage may delegate. 6942).00) that of at least One thousand pesos may be incurred therein shall be (P=1.000. double Officials. That such hospital care members. during their functions as the punong barangay incumbency.

Qualifications. regulations issued by the Civil Service Commission. (3) Prepare a list of members of the barangay assembly. including their barangay secretary if he is a subsidiaries. any government position or in any government-owned or -controlled (c) No person shall be appointed corporations. pursuant to the rules and Commission. a office. a qualified voter and an (c) Elective barangay officials shall actual resident of the barangay have preference in appointments to concerned. and have the . or affinity. . which shall (1) Keep custody of all records of number not more than twenty (20) the sangguniang barangay and the in each barangay.APPOINTIVE incumbency from paying tuition BARANGAY OFFICIALS and matriculation fees for their legitimate dependent children SEC. 394. universities. (d) All duly appointed members of (d) The barangay secretary shall: the barangay tanod brigades.(a) The of such educational benefits in a barangay secretary shall be state college or university located appointed by the punong barangay within the province or city to which with the concurrence of the the barangay belongs. subject to the requisite government employee. and majority of all the sangguniang barangay members. The (5) Be entitled to appropriate civil appointment of the barangay service eligibility on the basis of the secretary shall not be subject to number of years of service to the attestation by the Civil Service barangay. assembly. shall be granted barangay assembly meetings. after their tenure of sangguniang barangay member. or a relative qualifications and the provisions of of the punong barangay within the the immediately preceding fourth civil degree of consanguinity paragraph. (4) Be exempted during their CHAPTER 5 . He may likewise avail Powers and Duties. or their equivalent. Barangay Secretary: attending state colleges or Appointment. insurance or other benefits during their incumbency. chargeable to the (2) Prepare and keep the minutes barangay or the city or municipal of all meetings of the sangguniang government to which the barangay barangay and the barangay belongs. (b) The barangay secretary shall be of legal age.

premiums for (7) Submit a report on the actual which shall be paid by the barangay. and such laws in an amount to be determined other items of information as may by the sangguniang barangay but be prescribed by law or ordinances. coordination with the Comelec. Commission. government employee. Qualifications. and (1) Keep custody of barangay funds (8) Exercise such other powers and and properties.00). Barangay Treasurer: and all other resources accruing to Appointment. Book II of this Code. address.000. deaths. not exceeding Ten thousand pesos (P=10. . in concerned. with the concurrence of the majority of all the sangguniang (3) Disburse funds in accordance barangay members. treasurer shall not be subject to . sex. (4) Assist in the preparation of all (b) The barangay treasurer shall be necessary forms for the conduct of of legal age. an actual resident of the barangay referenda or plebiscites. contributions. place (d) The barangay treasurer shall be and date of birth. SEC. civil status.(a) The the same in the account of the barangay treasurer shall be barangay as provided under Title appointed by the punong barangay Five. number of barangay residents as often as may be required by the (e) The barangay treasurer shall: sangguniang barangay. perform such other duties and functions as may be prescribed by (2) Collect and issue official law or ordinance. and marriages. monies. receipts for taxes. and barangay elections. materials. occupation. a qualified voter. fees. bonded in accordance with existing citizenship. 395. the barangay treasury and deposit Powers and Duties. initiatives. containing the following items of information: name. or a relative of the punong barangay within the (6) Keep an updated record of all fourth civil degree of consanguinity inhabitants of the barangay or affinity.same posted in conspicuous places attestation by the Civil Service within the barangay. The with the financial procedures appointment of the barangay provided in this Code. a births. (c) No person shall be appointed (5) Assist the municipal civil barangay treasurer if he is a registrar in the registration of sangguniang barangay member.

shall discharge the duties . (4) Submit to the punong barangay SEC. The barangay secretary. Composition. The punong barangay. subject to the fifteen (15) years of age or over. and functions of all other in his absence.The qualifications. (5) Render a written accounting report of all barangay funds and (b) The barangay assembly shall property under his custody at the meet at least twice a year to hear end of each calendar year. provisions of Title Five. or upon written petition (7) Plan and attend to the rural of at least five percent (5%) of the postal circuit within his assembly members.BARANGAY the presiding officer to act as ASSEMBLY secretary. or duties. any member designated by CHAPTER 6 . meetings of the assembly. Book II of citizens of the Philippines. 396. shall other laws or by barangay act as presiding officer in all the ordinances. or any assembly member by the provisions of this Code and selected during the meeting. Its meetings shall be held upon call of the (6) Certify as to the availability of punong barangay or of at least four funds whenever necessary. sufficient. matters involving public safety or security. respectively. and duly this Code. . and and discuss the semestral report of ensure that such report shall be the sangguniang barangay made available to the members of concerning its activities and the barangay assembly and other finances as well as problems government agencies concerned. - a statement covering the actual and (a) There shall be a barangay estimates of income and assembly composed of all persons expenditures for the preceding and who are actual residents of the ensuing calendar years. and (c) No meeting of the barangay (8) Exercise such other powers and assembly shall take place unless a perform such other duties and written notice is given one (1) week functions as may be prescribed by prior to the meeting except on law or ordinance. 397. registered in the list of barangay assembly members. in which case notice within SEC. Other Appointive a reasonable time shall be Officials. jurisdiction. the sangguniang barangay officials appointed by the barangay member acting as punong punong barangay shall be governed barangay. or in his absence. affecting the barangay. Meetings. barangay for at least six (6) months. (4) members of the sangguniang barangay.

The lupon shall be for the entire duration of their term constituted every three (3) years in of office. appoint as members those whom he CHAPTER 7 . which shall include the names of (a) Initiate legislative processes by proposed members who have recommending to the sangguniang expressed their willingness to serve. 398. sense of fairness.(a) There is hereby created in each secretary. . shall within ten (10) days thereafter. (f) In barangays where majority of (b) Any person actually residing or the inhabitants are members of working in the barangay.of secretary of the barangay impartiality. (e) The list of appointed members composed of the punong barangay shall be posted in three (3) as chairman and ten (10) to twenty conspicuous places in the barangay (20) members. days from the start of his term of office. period of posting. and SEC. barangay a lupong tagapamayapa.The barangay assembly shall: (c) A notice to constitute the lupon. and reputation for probity. Such notice shall be posted in (b) Decide on the adoption of three (3) conspicuous places in the initiative as a legal process whereby barangay continuously for a period the registered voters of the of not less than three (3) weeks.KATARUNGANG determines to be suitable therefor. and possessing integrity. Assembly. Lupong Tagapamayapa. and (d) The punong barangay. and the manner provided herein. hereinafter referred to as the lupon. or amend any ordinance. signed by the punong barangay. Powers of the Barangay member of the lupon. not indigenous cultural communities. may be appointed a SEC. 399. barangay the adoption of measures shall be prepared by the punong for the welfare of the barangay and barangay within the first fifteen (15) the city or municipality concerned. councils of datus or elders shall be . otherwise expressly disqualified by local systems of es through their law. taking into consideration any opposition to (c) Hear and pass upon the the proposed appointment or any semestral report of the sangguniang recommendations for appointments barangay concerning its activities as may have been made within the and finances. enact. PAMBARANGAY Appointments shall be in writing. barangay may directly propose. assembly. attested to by the barangay . independence of mind.

recognized without prejudice to the (c) Exercise such other powers and
applicable provisions of this Code. perform such other duties and
functions as may be prescribed by
SEC. 400. Oath and Term of Office. law or ordinance.
- Upon appointment, each lupon
member shall take an oath of office SEC. 403. Secretary of the Lupon. -
before the punong barangay. He The barangay secretary shall
shall hold office until a new lupon is concurrently serve as the secretary
constituted on the third year of the lupon. He shall record the
following his appointment unless results of mediation proceedings
sooner terminated by resignation, before the punong barangay and
transfer of residence or place of shall submit a report thereon to the
work, or withdrawal of appointment proper city or municipal courts. He
by the punong barangay with the shall also receive and keep the
concurrence of the majority of all records of proceedings submitted to
the members of the lupon. him by the various conciliation
panels.
SEC. 401. Vacancies. - Should a
vacancy occur in the lupon for any SEC. 404. Pangkat ng
cause, the punong barangay shall Tagapagkasundo. - (a) There shall
immediately appoint a qualified be constituted for each dispute
person who shall hold office only brought before the lupon a
for the unexpired portion of the conciliation panel to be known as
term. the pangkat ng tagapagkasundo,
hereinafter referred to as the
SEC. 402. Functions of the Lupon. - pangkat, consisting of three (3)
The lupon shall: (a) Exercise members who shall be chosen by
administrative supervision over the the parties to the dispute from the
conciliation panels provided herein; list of members of the lupon.
Should the parties fail to agree on
(b) Meet regularly once a month to the pangkat membership, the same
provide a forum for exchange of shall be determined by lots drawn
ideas among its members and the by the lupon chairman.
public on matters relevant to the
amicable settlement of disputes, (b) The three (3) members
and to enable various conciliation constituting the pangkat shall elect
panel members to share with one from among themselves the
another their observations and chairman and the secretary. The
experiences in effecting speedy secretary shall prepare the minutes
resolution of disputes; and of the pangkat proceedings and
submit a copy duly attested to by
the chairman to the lupon secretary

and to the proper city or municipal duties, the lupon or pangkat
court. He shall issue and cause to be members, whether in public or
served notices to the parties private employment, shall be
concerned. The lupon secretary deemed to be on official time, and
shall issue certified true copies of shall not suffer from any
any public record in his custody diminution in compensation or
that is not by law otherwise allowance from said employment by
declared confidential. reason thereof.

SEC. 405. Vacancies in the SEC. 407. Legal Advice on Matters
Pangkat. - Any vacancy in the Involving Questions of Law. - The
pangkat shall be chosen by the provincial, city legal officer or
parties to the dispute from among prosecutor or the municipal legal
the other lupon members. Should officer shall render legal advice on
the parties fail to agree on a matters involving questions of law
common choice, the vacancy shall to the punong barangay or any
be filled by lot to be drawn by the lupon or pangkat member
lupon chairman. whenever necessary in the exercise
of his functions in the
SEC. 406. Character of Office and administration of the katarungang
Service of Lupon Members. - (a) pambarangay.
The lupon members, while in the
performance of their official duties SEC. 408. Subject Matter for
or on the occasion thereof, shall be Amicable Settlement; Exception
deemed as persons in authority, as Thereto. - The lupon of each
defined in the Revised Penal Code. barangay shall have authority to
bring together the parties actually
(b) The lupon or pangkat members residing in the same city or
shall serve without compensation, municipality for amicable
except as provided for in Section settlement of all disputes except:
393 and without prejudice to
incentives as provided for in this (a) Where one party is the
Section and in Book IV of this Code. government, or any subdivision or
The Department of the Interior and instrumentality thereof;
Local Government shall provide for
a system of granting economic or (b) Where one party is a public
other incentives to the lupon or officer or employee, and the dispute
pangkat members who adequately relates to the performance of his
demonstrate the ability to official functions;
judiciously and expeditiously
resolve cases referred to them. (c) Offenses punishable by
While in the performance of their imprisonment exceeding one (1)

year or a fine exceeding Five same city or municipality shall be
thousand pesos (P5,000.00); brought in the barangay where the
respondent or any of the
(d) Offenses where there is no respondents actually resides, at the
private offended party; election of the complainant.

(e) Where the dispute involves real (c) All disputes involving real
properties located in different cities property or any interest therein
or municipalities unless the parties shall be brought in the barangay
thereto agree to submit their where the real property or the
differences to amicable settlement larger portion thereof is situated.
by an appropriate lupon;
(d) Those arising at the workplace
(f) Disputes involving parties who where the contending parties are
actually reside in barangays of employed or at the institution
different cities or municipalities, where such parties are enrolled for
except where such barangay units study, shall be brought in the
adjoin each other and the parties barangay where such workplace or
thereto agree to submit their institution is located. Objections to
differences to amicable settlement venue shall be raised in the
by an appropriate lupon; mediation proceedings before the
punong barangay; otherwise, the
(g) Such other classes of disputes same shall be deemed waived. Any
which the President may determine legal question which may confront
in the interest of justice or upon the the punong barangay in resolving
recommendation of the Secretary of objections to venue herein referred
Justice. The court in which non- to may be submitted to the
criminal cases not falling within the Secretary of Justice, or his duly
authority of the lupon under this designated representative, whose
Code are filed may, at any time ruling thereon shall be binding.
before trial, motu proprio refer the
case to the lupon concerned for SEC. 410. Procedure for Amicable
amicable settlement. Settlement. - (a) Who may initiate
proceeding - Upon payment of the
SEC. 409. Venue. - (a) Disputes appropriate filing fee, any
between persons actually residing individual who has a cause of action
in the same barangay shall be against another individual involving
brought for amicable settlement any matter within the authority of
before the lupon of said barangay. the lupon may complain, orally or
in writing, to the lupon chairman of
(b) Those involving actual residents the barangay.
of different barangays within the

(b) Mediation by lupon chairman - both parties and their witnesses,
Upon receipt of the complaint, the simplify issues, and explore all
lupon chairman shall within the possibilities for amicable
next working day summon the settlement. For this purpose, the
respondent(s), with notice to the pangkat may issue summons for the
complainant(s) for them and their personal appearance of parties and
witnesses to appear before him for a witnesses before it. In the event that
mediation of their conflicting a party moves to disqualify any
interests. If he fails in his mediation member of the pangkat by reason of
effort within fifteen (15) days from relationship, bias, interest, or any
the first meeting of the parties other similar grounds discovered
before him, he shall forthwith set a after the constitution of the
date for the constitution of the pangkat, the matter shall be
pangkat in accordance with the resolved by the affirmative vote of
provisions of this Chapter. the majority of the pangkat whose
decision shall be final. Should
(c) Suspension of prescriptive disqualification be decided upon,
period of offenses - While the the resulting vacancy shall be filled
dispute is under mediation, as herein provided for.
conciliation, or arbitration, the
prescriptive periods for offenses (e) Period to arrive at a settlement -
and cause of action under existing The pangkat shall arrive at a
laws shall be interrupted upon filing settlement or resolution of the
of the complaint with the punong dispute within fifteen (15) days
barangay. The prescriptive periods from the day it convenes in
shall resume upon receipt by the accordance with this section. This
complainant of the complaint or the period shall, at the discretion of the
certificate of repudiation or of the pangkat, be extendible for another
certification to file action issued by period which shall not exceed
the lupon or pangkat secretary: fifteen (15) days, except in clearly
Provided, however, That such meritorious cases.
interruption shall not exceed sixty
(60) days from the filing of the SEC. 411. Form of Settlement. - All
complaint with the punong amicable settlements shall be in
barangay. writing, in a language or dialect
known to the parties, signed by
(d) Issuance of summons; hearing; them, and attested to by the lupon
grounds for disqualification - The chairman or the pangkat chairman,
pangkat shall convene not later as the case may be. When the
than three (3) days from its parties to the dispute do not use the
constitution, on the day and hour same language or dialect, the
set by the lupon chairman, to hear

settlement shall be written in the (c) Conciliation among members of
language or dialect known to them. indigenous cultural communities. -
The customs and traditions of
SEC. 412. Conciliation. - (a) Pre- indigenous cultural communities
condition to Filing of Complaint in shall be applied in settling disputes
Court. - No complaint, petition, between members of the cultural
action, or proceeding involving any communities.
matter within the authority of the
lupon shall be filed or instituted SEC. 413. Arbitration. - (a) The
directly in court or any other parties may, at any stage of the
government office for adjudication, proceedings, agree in writing that
unless there has been a they shall abide by the arbitration
confrontation between the parties award of the lupon chairman or the
before the lupon chairman or the pangkat. Such agreement to
pangkat, and that no conciliation or arbitrate may be repudiated within
settlement has been reached as five (5) days from the date thereof
certified by the lupon secretary or for the same grounds and in
pangkat secretary as attested to by accordance with the procedure
the lupon or pangkat chairman or hereinafter prescribed. The
unless the settlement has been arbitration award shall be made
repudiated by the parties thereto. after the lapse of the period for
repudiation and within ten (10)
(b) Where Parties May Go Directly days thereafter.
to Court. - The parties may go
directly to court in the following (b) The arbitration award shall be
instances: in writing in a language or dialect
known to the parties. When the
(1) Where the accused is under parties to the dispute do not use the
detention; (2) Where a person has same language or dialect, the award
otherwise been deprived of personal shall be written in the language or
liberty calling for habeas corpus dialect known to them.
proceedings;
SEC. 414. Proceedings Open to the
(3) Where actions are coupled with Public; Exception. - All proceedings
provisional remedies such as for settlement shall be public and
preliminary injunction, attachment, informal: Provided, however, That
delivery of personal property, and the lupon chairman or the pangkat
support pendente lite; and chairman, as the case may be, may
motu proprio or upon request of a
(4) Where the action may party, exclude the public from the
otherwise be barred by the statute proceedings in the interest of
of limitations. privacy, decency, or public morals.

The city or lapse of such time.Any party Person. . Appearance of Parties in SEC. 415. and the members of approval thereof. After the and Regulations. intimidation. this provision shall period repudiating the settlement not apply to court cases settled by and shall furnish copies thereof to the lupon under the last paragraph each of the parties to the settlement of Section 408 of this Code.SEC. 416. . . 417.The punong barangay. . Effect of Amicable of the certification for filing a Settlement and Arbitration Award. to administer oaths in connection with any matter relating to all SEC. Such repudiation shall be sufficient basis for the issuance SEC. 421. as or the pangkat chairman shall be chairman of the lupong submitted to the court and upon tagapamayapa. 420.The amicable settlement and arbitration award shall have the SEC. 418. within ten (10) pambarangay proceedings. . However. Execution. have the force and the pangkat are hereby authorized effect of a judgment of said court. . the days from the date of the parties must appear in person settlement. violence. or are not lawyers. 419.In all katarungang to the dispute may. repudiate the same by without the assistance of counsel or filing with the lupon chairman a representative. the settlement municipal mayor. where the consent is assisted by their next-of-kin who vitiated by fraud. Repudiation. shall see to the efficient and appropriate city or municipal court. . be enforced by execution by the lupon within six (6) months from SEC. as the case may may be enforced by action in the be. Power to Administer parties before the lupon chairman Oaths. effective implementation and administration of the katarungang . in and the lupon chairman. complaint as hereinabove provided.The secretary of the lupon (10) days from the date thereof. which case the compromise settlement agreed upon by the SEC. Transmittal of Settlement force and effect of a final judgment and Arbitration Award to the of a court upon the expiration of ten Court. Rules the date of the settlement. shall transmit the settlement or the unless repudiation of the settlement arbitration award to the appropriate has been made or a petition to city or municipal court within five nullify the award has been filed (5) days from the date of the award before the proper city or municipal or from the lapse of the ten-day court.The amicable proceedings in the implementation settlement or arbitration award may of the katarungang pambarangay. except for minors statement to that effect sworn to and incompetents who may be before him. Administration.

however. least once every three (3) months. The Secretary of SEC. the city or municipality concerned. necessary to carry out the objectives (a) There shall be in every barangay of the youth in the barangay in a sangguniang kabataan to be accordance with the applicable composed of a chairman. and who are duly registered in the (d) Create such bodies or list of the sangguniang kabataan or committees as it may deem in the official barangay list in the necessary to effectively carry out its custody of the barangay secretary. proceeds of which shall be tax- exempt and shall accrue to the SEC. cultural. Katipunan ng Kabataan. (b) Initiate programs designed to enhance the social.The katipunan ng kabataan shall kabataan: Provided.pambarangay. Meetings of the Justice shall promulgate the rules Katipunan ng Kabataan. intellectual. a secretary. activity has been held shall be first who are fifteen (15) but not more satisfied. the for which he was elected. who. programs and activities. and a treasurer. Appropriations. That be composed of all citizens of the in the appropriation thereof. political. . . during his term of office. (21) years shall be allowed to serve the remaining portion of the term (c) Hold fund-raising activities. members. 424. 425. (b) A sangguniang kabataan official economic.The and regulations necessary to katipunan ng kabataan shall meet at implement this Chapter. the Philippines actually residing in the specific purpose for which such barangay for at least six (6) months. or at the call of the chairman of the SEC. 426. SEC. 422.SANGGUNIANG sangguniang kabataan shall: KABATAAN (a) Promulgate resolutions SEC. shall moral. to katarungang pambarangay shall be decide on important issues affecting provided for in the annual budget of the youth of the barangay .The CHAPTER 8 . than twenty-one (21) years of age. .Such sangguniang kabataan or upon amount as may be necessary for the written petition of at least one- effective implementation of the twentieth (1/20) of its members. and physical have passed the age of twenty-one development of the members. Powers and Functions of the Sangguniang Kabataan. Creation and Election. . . general fund of the sangguniang . spiritual. seven (7) provisions of this Code. 423.

. Meetings of the Sangguniang kabataan. and place to be fixed by the elect the chairman of the said sanggunian.The SEC. . he shall exercise the time. Qualifications. unless perform such other duties and sooner removed for cause as functions as may be prescribed by provided by law. national agency for the at least fifteen (15) years but not implementation of youth more than twenty-one (21) years of development projects and programs age on the day of his election. 429.An (f) Consult and coordinate with all elective official of the sangguniang youth organizations in the barangay kabataan must be a citizen of the for policy formulation and program Philippines. discharge the same meeting at least one (1) day in duties and functions. and agenda of the same powers. place. able at the national level. 430. and sangguniang kabataan chairman and members shall hold office for a (i) Exercise such other powers and period of three (3) years. or the local dialect. and must not (h) Exercise such other powers and have been convicted of any crime perform such other duties and involving moral turpitude. SEC.The registered voters regularly once a month on the date. A majority activities for the survival and of the members of the sangguniang development of the youth in the kabataan shall constitute a quorum. Sangguniang Kabataan sangguniang kabataan shall meet Chairman. to read and write Filipino. Term of Office.(e) Submit annual and end-of-term special meetings shall be furnished reports to the sangguniang the punong barangay and the barangay on their projects and sangguniang barangay . of the katipunan ng kabataan shall time. 428. office. barangay . English. 427. katipunan ng kabataan.The delegate. . incapacitated. functions as the sangguniang barangay may determine or SEC. die or resign from office. Notices of regular or same privileges as the regular . a qualified voter of the implementation. SEC. As such. Special meetings sangguniang kabataan who shall may be called by the sangguniang automatically serve as an ex-officio kabataan chairman or any three (3) member of the sangguniang of its members by giving written barangay upon his assumption to notice to all members of the date. a resident of the barangay for at least one (1) (g) Coordinate with the appropriate year immediately prior to election. permanently law or ordinance. . and enjoy the advance.

The sangguniang jurisdiction. initiatives. in coordination with the and projects within his jurisdiction barangay secretary and the in coordination with the Comelec. Sangguniang Kabataan sanggunian. referenda. appoint kabataan property and funds not from among the members of the otherwise deposited with the city or sangguniang kabataan. and sangguniang barangay . . official conduct of its members. committee on youth and sports development in the said SEC. and such other officers as may be deemed (b) Collect and receive necessary. and such other officers of the SEC. Sangguniang Kabataan sangguniang kabataan within his Treasurer. materials. meetings of the katipunan ng kabataan and the sangguniang (c) Prepare all forms necessary for kabataan. and contributions. . sangguniang barangay. Powers and Duties of the Sangguniang Kabataan Chairman. secretary and treasurer.sangguniang barangay members.The sangguniang kabataan secretary shall : SEC. Secretary. 432. or (b) Implement policies. elections. 433. (a) Keep all records of the . programs. monies. kabataan treasurer shall: (d) With the concurrence of the (a) Take custody of all sangguniang sangguniang kabataan. 431. the municipal treasurer.In addition to the duties which katipunan ng kabataan and may be assigned to him by the sangguniang kabataan. the conduct of registrations. the sangguniang kabataan chairman (b) Prepare and keep the minutes shall: of all meetings of the katipunan ng kabataan and sangguniang (a) Call and preside over all kabataan. . plebiscites. functions as may be prescribed by and shall be the chairman of the law or ordinance. (d) Perform such other duties and (c) Exercise general supervision discharge such other functions as over the affairs and activities of the the chairman of the sangguniang sangguniang kabataan and the kabataan may prescribe or direct. and all other resources intended for (e) Exercise such other powers and the sangguniang kabataan and perform such other duties and katipunan ng kabataan.

the statements of actual income and sangguniang kabataan member who expenditures at the end of every obtained the next highest number month. The shall conduct an election to choose national government shall the successor to the chairman from reimburse said college or university among the said members. is convicted of a felony. the said member refuses to assume The sangguniang kabataan the position or fails to qualify. is (e) Submit to the sangguniang removed from office. the chairman shall have the same sanggunian member obtaining the privileges enjoyed by next highest number of votes shall othersangguniang barangay officials assume the position of the under this Code subject to such chairman for the unexpired portion requirements and limitations of the term. In case Sangguniang Kabataan Officials. the sangguniang officials shall enroll in the state kabataan chairman shall call a college or university within or special election to complete the nearest their area of jurisdiction. funds whenever necessary. voluntarily resigns. . (c) After the vacancy shall have to qualify for the privilege. sangguniang kabataan (b) Where two (2) or more officials shall be exempt from sangguniang kabataan members payment of tuition and obtained the same next highest matriculation fees while enrolled in number of votes. Succession and Filling of with an approved budget of the Vacancies. Such sangguniang kabataan . Privileges of appurtenant to the office. . and of votes in the election immediately preceding shall assume the office of (f) Perform such other duties and the chairman for the unexpired discharge such other functions as portion of the term. including sangguniang kabataan members state colleges and universities. or has been kabataan and to the sangguniang absent without leave for more than barangay certified and detailed three (3) consecutive months. membership of said sanggunian. dies. sangguniang kabataan chairman refuses to assume office. is permanently incapacitated. That. 435. During their incumbency. (c) Disburse funds in accordance SEC. the said been filled. and shall the chairman of the discharge the powers and duties. provided herein. fails to (d) Certify to the availability of qualify. the other public tertiary schools.(a) In case a sangguniang kabataan. 434. and enjoy the rights and privileges SEC. the amount of the tuition and matriculation fees: Provided.

SEC. elect from among themselves subsections (a) and (b) of this the president. (2) in cities. (4) in special metropolitan political subdivisions. and metropolitan (3) in provinces. . (d) In case of suspension of the (b) The pederasyon ng mga sangguniang kabataan chairman. pangmetropolitang SEC. pederasyon at the provincial. vice-president and Section shall assume the position such other officers as may be during the period of such necessary and shall be organized in suspension.PEDERASYON pederasyon shall be composed of NG MGA SANGGUNIANG the sangguniang kabataan chairmen KABATAAN of barangays in the city or municipality. 437. respectively. katipunan ng mga sangguniang kabataan. panlalawigang political subdivision levels shall pederasyon ng mga sangguniang constitute the pambansang kabataan. (1) in municipalities. and of election. Constitution and By- pederasyon ng mga sangguniang Laws. as determined in levels. 436.The term of office. Pederasyon ng mga Sangguniang Kabataan.(a) There (2) The panlalawigang pederasyon shall be an organization of all the shall be composed of presidents of pederasyon ng mga sangguniang the panlungsod and pambayang kabataan to be known as follows: pederasyon. removal and suspension of the officers of the pederasyon ng mga sangguniang kabataan at all levels shall be governed by the . unexpired portion of the term of the pambansang pederasyon ng mga vacant seat. . panlungsod na pederasyon ng mga sangguniang (c) The elected presidents of the kabataan. pambayang (3) The pangmetropolitang pederasyon ng mga sangguniang pederasyon shall be composed of kabataan. presidents of the panlungsod and pambayang pederasyon. the following manner: (1) The panlungsod and pambayang CHAPTER 9 .member shall hold office for the (5) on the national level. manner kabataan. sangguniang kabataan shall. sangguniang kabataan. at all the successor. highly urbanized city.

SEC. in coordination with the governance of the inhabitants pederasyon ng mga sangguniang within its territorial jurisdiction. 440. city and province direct services and effective shall.The municipality. as the case may be. local government unit concerned from ages thirteen (13) to seventeen (b) The vice-president of the (17). regular and municipality.constitution and by-laws of the kabataan at all levels. . serve as an ex-officio offices or agencies stationed or member of the sanggunian assigned in the territorial panlalawigan. and sangguniang unit. CHAPTER 10 . as the case may be. among in-school and bayan. serves primarily as a general purpose SEC. conduct an pederasyon in conformity with the annual activity to be known as the provisions of this Code and national Linggo ng Kabataan on such date as policies on youth. appointment. 438. . conduct such activities as may be officio member of the sanggunian provided in the ordinance enacted concerned without need of further pursuant to this Chapter. Observance of Linggo ng government for the coordination Kabataan.(a) A sangguniang (b) The observance of the Linggo kabataan chairman shall. Membership in the Sanggunian. Role of the Municipality. . upon ng Kabataan shall include the certification of his election by the election of the counterparts of all Comelec and during his tenure of local elective and appointive office is elected as pederasyon officials. During said week.(a) Every barangay.THE vice-president. MUNICIPALITY shall be the chairman of the committee on youth and sports CHAPTER 1 . MUNICIPALITY SEC.LINGGO NG . as well as heads of national president. sangguniang jurisdiction of the local government panlungsod. . and delivery of basic. (c) The pederasyon president or TITLE TWO. they shall pederasyon whose president has hold office as boy and girl officials been elected as president of a and shall perform such duties and higher pederasyon shall serve as ex.ROLE AND development of the sanggunian CREATION OF THE concerned. shall be determined by the Office of the President. consisting of a KABATAAN group of barangays. without community youth residing in the need of further appointment. 439.

a newly-created municipality shall be municipal budget officer. merged. Requisites for Creation. a municipal accountant. National Statistics Office.500. . a municipal treasurer. transfers and non-recurring within one hundred twenty (120) income.000) considered as regular inhabitants as certified by the municipalities.(a) There shall be in municipality or municipalities at each municipality a municipal the time of said creation to less than mayor. municipality proposed to be created divided. . a prescribed herein. a properly identified by metes and municipal planning and bounds. secretary to the sangguniang bayan.MUNICIPAL by the Lands Management Bureau: OFFICIALS IN GENERAL Provided. and a contiguous territory of at least fifty (50) square kilometers as certified CHAPTER 2 .A area shall not apply where the municipality may be created. or its is composed of one (1) or more boundary substantially altered only islands. Except as may the general fund of the municipality otherwise be provided in the said concerned. votes cast in a plebiscite to be conducted by the Comelec in the (c) h The average annual income local government unit or units shall include the income accruing to directly affected. organized pursuant to presidential of at least Two million five hundred issuances or executive orders and thousand pesos (P=2. The requirement on land development coordinator. exclusive of special Act. . the plebiscite shall be held funds.00) which have their respective set of for the last two (2) consecutive elective municipal officials holding years based on the 1991 constant office at the time of the effectivity of prices. a . 441. date of the effectivity of this Code (a) A municipality may be created if shall continue to exist and operate it has an average annual income. a municipal vice-mayor. 443. That the creation thereof shall not reduce the land area. (d) Municipalities existing as of the SEC. Existing municipal districts certified by the provincial treasurer. a population of at least this Code shall henceforth be twenty-five thousand (25.SEC. SEC. as as such. days from the date of its effectivity. the minimum requirements sangguniang bayan members. abolished. a municipal (b) The territorial jurisdiction of a assessor. Officials of the Municipal population or income of the original Government. The territory need not be by an Act of Congress and subject to contiguous if it comprises two (2) or the approval by a majority of the more islands. 442.000. Manner of Creation.

a municipal social compensation of the mayor. rules economical governance the purpose and regulations. allowances and other emoluments as may be (b) In addition thereto. concurrence of the majority of all the sangguniang bayan members.(a) The municipal interest of efficiency and economy. mayor. and sangguniang bayan municipal architect. . as the chief executive of the municipal government. otherwise. and a members shall take effect until after municipal information officer. shall (d) Unless otherwise provided exercise such powers and perform herein. the municipal mayor shall: the same shall be deemed confirmed.OFFICIALS AND (b) hereof. OFFICES COMMON TO ALL MUNICIPALITIES (2) Create such other offices as may be necessary to carry out the Article One. Functions and office with those of another in the Compensation.municipal engineer/building (e) Elective and appointive official. may appoint a municipal subject to the budgetary limitations administrator. 444. such compensation. . The Chief Executive: (3) Consolidate the functions of any Powers. a municipal legal on personal services as prescribed officer. (1) Maintain existing offices not mentioned in subsections (a) and CHAPTER 3 . effective and subject to civil service law. Duties. a mayor.The Municipal purposes of the municipal Mayor government. vice- welfare and development officer. . The sangguniang of which is the general welfare of bayan shall act on the appointment the municipality and its inhabitants within fifteen (15) days from the pursuant to Section 16 of this Code. a in Title Five. a municipal agriculturist. heads of departments and such duties and functions as offices shall be appointed by the provided by this Code and other municipal mayor with the laws. Book Two of this Code: municipal environment and natural Provided. a municipal health officer municipal officials shall receive and a municipal civil registrar. the expiration of the full term of all the elective local officials approving (c) The sangguniang bayan may: such increase. the mayor determined by law or ordinance. (b) For efficient. That no increase in resources officer. date of its submission. or SEC.

with the assistance of the municipal (vii) Carry out such emergency development council. and such other documents made pursuant to law or (ii) Direct the formulation of the ordinance. and in to appoint. calamities. ordinance. and government. represent the municipal policies and be municipality in all its business responsible to the sangguniang transactions and sign on its behalf bayan for the program of all bonds. provide such (x) Ensure that all executive information and data needed or officials and employees of the requested by said sanggunian in the municipality faithfully discharge performance of its legislative their duties and functions as functions. and. from time to time as the situation may require. services. and upon measures as may be necessary approval thereof by the during and in the aftermath of man- sangguniang bayan. contracts. obligations. (1) Exercise general supervision appointments are not otherwise and control over all programs. municipal development plan. according to law session of the sangguniang bayan or ordinance. (iii) At the opening of the regular (viii) Determine. and activities of those he may be authorized by law the municipal government. as well as projects. manner and for every calendar year and. as may place of payment of salaries or be deemed necessary. propose policies and projects for the consideration of the sangguniang (ix) Allocate and assign office space bayan as the general welfare of the to municipal and other officials and inhabitants and the needs of the employees who. shall: (vi) Upon authorization by the (i) Determine the guidelines of sangguniang bayan. provided for in this Code. Appoint all officials and provided by law and this Code. by law or municipal government may require. are entitled to such space in the municipal hall and (iv) Initiate and propose legislative other buildings owned or leased by measures to the sangguniang bayan the municipal government. and employees whose salaries and cause to be instituted wages are wholly or mainly paid out administrative or judicial of municipal funds and whose proceedings against any official or . present the wages of the officials and employees program of government and of the municipality. this connection. implement the made and natural disasters and same. the time.

That municipalities of coordinate in the formulation and Metropolitan Manila Area and that implementation of plans. listen and give funds. ofofficials and employees appointed officials. subsistence. or to Provided. (xvi) Call upon any national official or employee stationed in or (xii) Furnish copies of executive assigned to the municipality to ordersissued by him to the advise him on matters affecting the provincial governor within seventy. municipality and to make two (72) hours after their issuance: recommendations thereon. six (6) months to deepen his understanding of problems and (xvii) Subject to availability of conditions therein. subdivision shall furnish copies of initiate an administrative or judicial said executive orders to the action against a national metropolitan authority council government official or employee chairman and to the Office of the who may have committed an President. offense in the performance of his official duties while stationed in or (xiii) Visit component barangays of assigned to the local government the municipality at least once every unit concerned. and other documents in not exceeding thirty (30) days. officials and employees for a period records. except those classified by law as confidential. and when appropriate. (xi) Examine the books. and otherwise . records (xiv) Act on leave applications and other documents of all offices. programs of any metropolitan political and projects. agents or employees of the by him and the commutation of the municipality and in aid of his monetary value of leave credits executive powers and authority. require all national officials and employees stationed in or assigned (xv) Authorize official trips outside to the municipality to make of the municipality of municipal available to him such books. component barangay officials and hospital or medical fees of inhabitants of general laws and municipal officials and employees ordinances which especially who are injured while in the concern them. inform the transportation. authorize payment of appropriate counsel to local officials medical care. quality of life of the inhabitants.employee of the municipality who conduct visits and inspections to may have committed an offense in the end that the governance of the the performance of his official municipality will improve the duties. necessary and inhabitants. their custody. according to law.

(iii) Issue such executive orders as particularly when man-made or are necessary for the proper natural disasters or calamities affect enforcement and execution of laws the general welfare of the and ordinances. any programs. including provincial annual report containing a officials and national officials and summary of all matters pertaining employees stationed in or assigned to the management. implement all approved policies. administration to the municipality at such time and and development of the place and on such subject as he may municipality and all information deem important for the promotion and data relativeto its political. unexpected events and situations arise at any time during the year. in municipality's component coordination with the Department barangays and of its officials and of Education. as employees are within the scope of an annual activity which shall their prescribed powers.performance of their official duties corporate powers provided for and functions. of the general welfare of the local social and economic conditions. relative to the governance of the implement the same and exercise municipality and the exercise of its general and operational control and . conferences. formulate the peace and order plan of the (2) Enforce all laws and ordinances municipality and upon its approval. government unit and its and supplemental reports when inhabitants. Culture and Sports. under Section 22 of this Code. Police Commission. subdivisions shall submit said reports to their respective (v) Act as the deputized metropolitan council chairmen and representative of the National to the Office of the President. and (ii) Call conventions. Mayors of municipalities of (iv) Be entitled to carry the the Metropolitan Manila Area and necessary firearm within his other metropolitan political territorial jurisdiction. region or country. addition to the foregoing. seminars or meetings of any elective (xx) Submit to the provincial and appointive officials of the governor the following reports: an municipality.functions. province. in notwithstanding. (xviii) Solemnize marriages. shall: Ensure that the acts of the (xix) Conduct a palarong bayan. feature traditional sports and duties and responsibilities. services and provision of law to the contrary activities of the municipality and. projects. disciplines included in national and international games. municipality.

and relative (vi) Require owners of illegally thereto. (3) Initiate and maximize the generation of resources and (v) Issue permits. public policy and public programmed for agro-industrial morals. for the holding of activities plans. without need of revenues. subject to such department to prepare and submit fines and penalties as may be an estimate of appropriations for imposed by law or ordinance.particularly games of chance or shows contrary those resources and revenues to law.supervision over the local police (iii) Ensure that all taxes and other forces in the municipality in revenues of the municipality are accordance with R. ordinance. buildings or other structures to obtain the (i) Require each head of an office or necessary permit. 6975. mineral. No. excluding prohibited Section 18 of this Code. been issued. collected. rebellion or sedition or to apprehend violators of the law (iv) Issue licenses and permits and when public interest so requires suspend or revoke the same for any and the municipal police forces are violation of the conditions upon inadequate to cope with the which said licenses or permits had situation or the violators. program objectives and for any charitable or welfare priorities as provided for under purpose. shall: constructed houses. in make necessary changes in the accordance with the budget construction of the same when said preparation process under Title construction violates any law or Five. or to order the demolition or removal of said (ii) Prepare and submit to the house. riot. Book II of this Code. marine. Book II of this Code. building or structure within sanggunian for approval the the period prescribed by law or executive and supplemental ordinance. and apply the same to the approval therefor from any national implementation of development agency. forest. and other . Five.A. obligations of the municipality. pursuant to law or ordinance. and that municipal funds are applied in accordance with law (vi) Call upon the appropriate law or ordinance tothe payment of enforcement agencies to suppress expenses and settlement of disorder. lawless violence. or to the ensuing calendar year. budgets of the municipality for the ensuing calendar year in the (vii) Adopt adequate measures to manner provided for under Title safeguard and conserve land. development and country-wide growth and progress.

and for the compensation corresponding to recovery of funds and property. 445. rights and other properties of the municipality.A. appoint all officials and employees of the (ii) Coordinate the implementation sangguniang bayan. and Salary Grade twenty-seven (27) as cause the municipality to be prescribed under R. credits. and (c) During his incumbency. Compensation. the construction and repair of the roads and bridges of the (2) Subject to civil service law. and municipal mayor for the unexpired term of the latter in the event of .(a) The vice-mayor in addition thereto. . specifically provided in this Code. No. Duties and under Section 17 of this Code and. 6758 and defended against all suits to ensure the implementing guidelines issued that its interests. and protect the law or ordinance. instituted administrative or judicial proceedings for violation of (d) The municipal mayor shall ordinances in the collection of receive a minimum monthly taxes.resources of the municipality. (4) Ensure the delivery of basic Article Two. municipality and the province. Powers. funds. (5) Exercise such other powers and provide efficient and effective perform such other duties and property and supply management functions as may be prescribed by in the municipality.. treasury for all expenditures carried out in a spatially contiguous appropriated for the operation of manner and in coordination with the sangguniang bayan. as far as practicable. and rules and regulations. including public works and infrastructure programs in the (3) Assume the office of the municipality. resources and pursuant thereto. fees or charges. rights shall be adequately protected. shall: shall: (i) Ensure that the construction and (1) Be the presiding officer of the repair of roads and highways sangguniang bayan and sign all funded by the national government warrants drawn on the municipal shall be. except those of technical services rendered by whose manner of appointment is national and provincial offices.The Vice Mayor services and the provision of adequate facilities as provided for SEC. the municipal mayor shall hold office in (viii) Institute or cause to be the municipal hall.

. the government. as the implementing guidelines issued legislative body of the municipality. or disabled persons. . Composition. Book I of this Code. the legislative municipality as provided for under body of the municipality. twenty five (25) as prescribed under Functions and Compensation. and. and shall: composed of the municipal vice- mayoras the presiding officer. and in this connection president of the pambayang shall: pederasyon ng mga sangguniang kabataan.permanent vacancy as provided for representatives: one (1) from the in Section 44.(a) R. Duties. indigenous cultural communities. shall enact ordinances. one (1) the municipal mayor in cases of from the agricultural or industrial temporary vacancy as provided for workers. and the sectoral (i) Review all ordinances approved representatives.The municipality and its inhabitants Sangguniang Bayan pursuant to Section 16 of this Code and in the proper exercise of the SEC. and one (1) from the other in Section 46. . pursuant thereto. sectors.Powers. Book I of this Code. by the sangguniang barangay and executive orders issued by the (b) In addition thereto. including the urban poor. there shall punong barangay to determine be three (3) sectoral whether these are within the scope . approve resolutions and appropriate funds for the general welfare of the Article Three. monthly compensation corresponding to Salary Grade SEC. as shall be determined by the sanggunian concerned within (4) Exercise the powers and ninety (90) days prior to the perform the duties and functions of holding of local elections. No. 446. women. the resolutions necessary for an president of the municipal chapter efficient and effective municipal of the liga ng mga barangay. representatives shall be elected in the manner as may be provided for (b) Thevice-mayor shall receive a by law. 6758 and the The sangguniang bayan. as members. (5) Exercise such other powers and perform such other duties and (c) The regular members of the functions as may be prescribed by sangguniang bayan and the sectoral law or ordinance. and.(a) The corporate powers of the sangguniang bayan. 447. shall be Section 22 of this Code. .A. the (1) Approve ordinances and pass regular sanggunian members.

suppress and impose other emoluments and benefits of appropriate penalties for habitual officials and employees paid wholly drunkenness in public places. services. mendicancy. or both in natural resources products and of the discretion of the court.00) or destructive fishing. and such other (ii) Maintain peace and order by activities inimical to the welfare and enacting measures to prevent and morals of the inhabitants of the suppress lawlessness. prostitution. drug (ix) Authorize the payment of addiction. fraudulent devices and ways to obtain money or property. impose appropriate penalties for acts which endanger the (iii)Approve ordinances imposing a environment. wages. rebellion or sedition and impose penalties for the violation of (vi) Protect the environment and said ordinances. sanggunian and of the punong distribution or exhibition of barangay. provide for expenditures necessary establishment and maintenance of for the proper conduct of programs. obscene or pornographic materials or publications. juvenile not in the government service who . during and in the aftermath of said determine the powers and duties of disasters or calamities and their officials and employees of the return to productive livelihood municipality. (viii) Determine the positions and (v) Enact ordinances intended to the salaries. houses of ill repute. or of ecological imbalance. for the endangered species of flora and violation of a municipal ordinance. allowances and prevent. illegal logging an imprisonment for a period not and smuggling of logs. drug pushing. such as dynamite fine not exceeding Two thousand fishing and other forms of five hundred pesos (P=2.of the prescribed powers of the delinquency. the printing.500. smuggling of exceeding six (6) months. violence. riot. slash and burn farming. gambling and projects. and such other activities which result in (iv) Adopt measures to protect the pollution. or mainly from municipal funds and vagrancy. maintenance of drug compensation to a qualified person dens. disorder. municipality. fauna. following said events. acceleration of inhabitants of the municipality eutrophication of rivers and lakes. from the harmful effects of man. the municipal government. made or natural disasters and calamities and to provide relief (vii) Subject to the provisions of services and assistance for victims this Code and pertinent laws. and activities of other prohibited games of chance.

high school teachers. deaths. and. public elementary and inhabitants. provide for additional allowances in order to promote the general and other benefits to judges. services and (xi) When the finances of the activities of the municipality. marriages. projects. incentives or reliefs. program ensure the safety and protection of objectives and priorities of the all municipal government property. and other national government officials (ii) Subject to the provisions of stationed in or assigned to the Book II of this Code and applicable municipality. enact ordinances levying barangay officials who. welfare of the municipality and its prosecutors. and relative thereto. records industrial development and of births. prescribing performance of their official duties the rates thereof for general and or on the occasion thereof. or for municipal government allow. and such other records and documents of public (i) Approve the annual and interest in the offices and supplemental budgets of the departments of the municipal municipal government and government.fills up a temporary vacancy or tanod brigades and other service grant honorarium to any qualified units. (2) Generate and maximize the use (x) Provide a mechanism and the of resources and revenues for the appropriate funds therefor. in the taxes. to development plans. majority vote of all the members of including members of barangay the sangguniang bayan. defend themselves against legal action. other purposes not contrary to law. (xiii) Provide for group (iii) Subject to the provisions of insurance or additional insurance Book II of this Code and upon the coverage for barangay officials. municipality as provided for under public documents. assessments. appropriate funds for specific programs. authorized by law. countryside growth and progress. laws and upon the majority vote of all the members of the sangguniang (xii) Provide for legal assistance to bayan. and granting tax initiate judicial proceedings or exemptions. authorize . land ownership. when the fill a temporary vacancy in a finances of the municipal concurrent capacity. accounts. with public or private official or employee designated to insurance companies. or records such Section 18 of this Code with as those relating to property particular attention to agro- inventory. shall: business permits. have to specific purposes. fees and charges. taxation. at the rate government allow said coverage.

and regulate the instruments of indebtedness. establish fire limits bayan. Failure to act on the municipality. subject to existing laws. (v) Appropriate funds for the construction and maintenance or (x) Subject to national law. for construction. however. process the rental of buildings for the use of and approve subdivision plans for the municipality and. use plan for the municipality: Provided. Provided. private parties such public the proceeds of which shall accrue buildings held in a proprietary entirely to the municipality: capacity. commercial. where rules and regulations. repair or modification the purpose of raising funds to of buildings within said fire limits finance development projects. (ix) Enact integrated zoning (iv) Subject to the provisions of ordinances in consonance with the Book II of this Code and applicable approved comprehensive land use laws and upon the majority vote of plan. or the comprehensive land use plan. said approval (vi) Prescribe reasonable limits and shall not be withheld for more than restraints on the use of property thirty (30) days from receipt of the within the jurisdiction of the application. and collect the municipal mayor to lease to processing fees and other charges. or modification of said Book II of this Code. subject to existing laws. particularly in populous the floating of bonds or other centers. or majority vote of all the members of industrial purposes and other the sangguniang bayan. . municipal waters. enact ordinances authorizing or zones. approval by a national agency or office is required. taking or catching of bangus fry. prawn fry or kawag-kawag or fry of (viii) Reclassify land within the any species or fish within the jurisdiction of the municipality. application within the period stated above shall be deemed as approval (vii) Adopt a comprehensive land thereof. That. upon the residential. of indebtedness. (xi) Subject to the provisions of adoption. rules all the members of the sangguniang and regulations. authorize development purposes. That the formulation. or zones in accordance with the provisions of the Fire Code.the municipal mayor to negotiate subject to the pertinent provisions and contract loans and other forms of this Code. grant the plan shall be in coordination with exclusive privilege of constructing the approved provincial fish corrals or fish pens.

members of the sangguniang bayan. or billboards at the weighing and measuring of articles place or places where the profession of commerce. Title I. and. government or leased to private persons or entities. (3) Subject to the provisions of Book II of this Code. residential. (iv) Regulate the display of and fix the license fees for signs. incentives or (ii) Regulate any business. and regulate cockfighting such conditions and for such and commercial breeding of purposes intended to promote the gamecocks: Provided. (xv) Regulate the inspection. or business advertised thereby is. subject to the provisions require government examination of Chapter 5. benevolent or (iii) Prescribe the terms and educational institutions: Provided. regulate the rendered by the municipal operation of tricycles and grant . (xii) With the concurrence of at government to private persons or least two-thirds (2/3) of all the entities. enact ordinances notwithstanding. and pursuant to this legislative authority shall: (vi) Subject to the guidelines prescribed by the Department of (i) Fix and impose reasonable fees Transportation and and charges for all services Communications. in whole or in part. or licenses. Book II of this within the municipality and the Code. or practice of community growth-inducing profession or calling which does not industries. preferably (xiv) Regulate the numbering of cooperatives. or enact ordinances operation. and maintenance of levying taxes. That existing general welfare of the inhabitants of rights should not be prejudiced. authorize and authorizing the issuance of permits license the establishment. conditions under which public That said institutions are operated utilities owned by the municipality and maintained within the shall be operated by the municipal municipality. signboards. commercial and other buildings. conditions under which the license for said business or practice of (xiii) Grant loans or provide grants profession may be issued or to other local government units or revoked. provincial and municipal charitable. the municipality. to national. conducted. grant tax exemptions. fees and charges upon cockpits. grant (v) Any law to the contrary franchises. reliefs to entities engaged in occupation.

impose penalties for any violation massage parlors. (i) Declare. That. public dance halls. operation. and mainte nance of entertainment or amusement (ii) Require that buildings and the facilities. giving away municipality as may be allowed by or dispensing of any intoxicating applicable laws: Provided. hotels. beerhouses. particularly those to pay the expenses of the same. establishments. nuisance. inns. or upon failure to comply entertainment or amusement. sangguniang bayan.franchises for the operation thereof (iii) Regulate the disposal of within the territorial jurisdiction of clinical and other wastes from the municipality. prevent or abate any (vii) Regulate the establishment. grant a operation and maintenance of cafes. malt. (vii) Upon approval by a majority vote of all the members of the (iv) Regulate the establishment. including tourist wharves. public dancing schools. lodging houses. sauna baths. including theatrical premises thereof and any land performances. pension houses. clinics and other similar establishments. franchise to any person. cooperative to establish. suspension or suppression of the . (vi) Regulate the establishment and provide for the inspection of steam (4) Regulate activities relative to boilers or any heating device in the use of land. markets or guides and transports. or require the proper sanitation. or such other similar activities within the (v) Regulate the sale. construct. billiard within the municipality be kept and pools. activities for amusement or administrator or tenant concerned entertainment. and other places of thereof. mixed or fermented cooperatives shall be given liquors at any retail outlet. buildings and buildings and the storage of structures within the municipality inflammable and highly in order to promote the general combustible materials within the welfare and for said purpose shall: municipality. partnership. restaurants. and other similar operate and maintain ferries. vino. or motels. maintained in a sanitary condition. with said requirement. hospitals. corporation. slaughterhouses. or which tend to disturb the require the filling up of any land or community or annoy the premises to a grade necessary for inhabitants. preference in the grant of such a franchise. circuses. have the regulate such other events or work done and require the owner.

existing laws. prohibit the putting up slaughterhouses or animal corrals of encroachments or obstacles and authorize the operation thereof. places. and maintenance of avenues. and public consumption. awnings and maintenance. and in and the operation of conveyances addition to said services and for hire. (vi) Regulate traffic on all streets (ii) Establish markets. stray animals. the removal of encroachments and talipapas or other similar buildings illegal constructions in public and structures. establish (5) Approve ordinances which shall bus and vehicle stops and terminals ensure the efficient and effective or regulate the use of the same by delivery of the basic services and privately-owned vehicles which facilities as provided for under serve the public. poultry. funeral parlors and the burial or parks and other public places and cremation of the dead. and bridges. prohibit certain forms of (iii) Authorize the establishment. operation. improvement. wharves. sale or sale of meat. and sprinkling of streets and public greenbelts. and marine and seashore or offshore activities (viii) Provide for the impounding of intended to accelerate productivity. (v) Regulate the use of streets. bridges. signposts. and. disposition of the same.same. or. fish. regulate garages Section 17 of this Code. alleys. and awning posts on the streets. (ix) Regulate the establishment. and the slaughter. mangroves. regulate the keeping of animals in homes or as part of a (iv) Regulate the preparation and business. rules and regulations. similar forest development projects. and other foodstuffs for cruelty to animals. fruits. structures. of signs. sidewalks. and other places. tree parks. subject to approve the construction. and other moral welfare of the community. fresh dairy measures to prevent and penalize products. cleaning and water sheds. repair and maintenance of the same. thereon. shall: occupied by public vehicles when not in use. when necessary in the and regulate the construction and interest of public welfare. designate stands to be facilities. authorize operation of private markets. amusement or entertainment in maintenance and operation of order to protect the social and ferries. . regulate the putting up (i) Provide for the establishment. and conservation of communal forests provide for the lighting. protection. and adopt vegetables.

quarantine regulations to prevent adopt measures to ensure public the introduction and spread of safety against open canals. gas. condemnation or regulate the construction. (xiii) Provide for an efficient and and. and repair wires. (vii) Subject to existing laws. throwing of garbage. rules ordinances over all territory within and regulations. aqueduct. defective or hydrants. privies garbage collection and disposal and and other similar structures in prohibit littering and the placing or buildings and homes. installing. use reasonable fees and other school or wastage of water. maintenance. conduits. and similar post-secondary conduit. for this purpose. with the approval station. attaching. diseases. and similar structures. and for poor but deserving students other pipes and the construction. repair and . subject to existing laws on tuition fees. provide for the establishment. electric. live wires and other similar hazards to life and property. pumps. (ix) Regulate the placing. regulate the placing of poles and the use of (xii) Approve measures and adopt crosswalks. provide for the supply water for the inhabitants. canal. pumping institutions and. construction of all gas mains. Culture and Sports. meters and other of an efficient waterworks system to apparatus. cisterns and otherwise hazardous to the welfare reservoirs. quantity of the water supply of the municipality and. tunnels jurisdiction. telegraph and telephone operation. regulate the construction and effective system of solid waste and use of private water closets. protect the purity and of the inhabitants. sewer. or watershed used in of the Department of Education. fix and collect and regulate the consumption. and gutters. correction. (viii) Regulate the drilling and excavation of the ground for the (xi) Establish a scholarship fund laying of water. sewers. removal of the same when found to maintenance. repair and use of be dangerous. establish and the drainage area of said water provide for the operation of supply and within one hundred vocational and technical schools (100) meters of the reservoir. connection with the water service. stringing. and. charges on said institutions. refuse and other filth and wastes. (x) Subject to the availability of extend the coverage of appropriate funds and to existing laws. residing within the municipality in repair and maintenance of public schools located within its drains. cesspools. manholes. curbs.

law or ordinance. That. serves as (xvii) Establish a municipal council a general-purpose government for for the elderly which shall formulate the coordination and delivery of policies and adopt measures basic.THE CITY culture and the arts. .A. 6758 and the implementing guidelines issued (xv) Establish and provide for the pursuant thereto: Provided. SEC. divided. in maintenance and improvement of municipalities in the Metropolitan jails and detention centers. perform such other duties and abused children and other needy functions as may be prescribed by and disadvantaged persons.A appropriate funds to support city may be created. abandoned minors. and of unsound mind. drug dependents. and direct services mutually beneficial to the elderly and effective governance of the and to the community. disabled persons. 449. . appropriate funds for the support SEC. consisting of more urbanized and developed barangays. 448. . Role of the City. (xiv) Provide for the care of programs and projects for the paupers. members of and appropriate funds for the the sangguniang bayan shall receive subsistence of detainees and a minimum monthly compensation convicted prisoners in the corresponding to Salary grade municipality. and city. CHAPTER 1 . under R. Manner of Creation. twenty-five (25). the aged. persons benefit of the elderly.ROLE AND governmental organizations and. subject to availability of funds. (xiv) Establish a municipal council whose purpose is the promotion of TITLE THREE. political subdivisions. CREATION OF THE CITY subject to the availability of funds. agencies and entities and. particularly children and youth below eighteen (18) years of age (b) The members of the and. subject to the availability of funds. provide inhabitants within its territorial incentives for non-governmental jurisdiction.The and development of the same. juvenile (6) Exercise such other powers and delinquents. the sick. . sangguniang bayan shall receive a establish and provide for the minimum monthly compensation operation of centers and facilities corresponding to Salary Grade for said needy and disadvantaged twenty-four (24) as prescribed persons. coordinate with government agencies and non. regular. institute Manila Area and other metropolitan sound jail management programs.

the creation thereof certified by the National Statistics shall not reduce the land area. and income of the income of at least Fifty Million original unit or units at the time of Pesos (P=50. . transfers.(a) Cities with a minimum (150. as Provided. The territory need Except as may otherwise be not be contiguous if it comprises provided in such Act. as certified population of two hundred by the National Statistics Office: thousand (200. Classified. Office. shall include the income accruing to the general fund. Highly Urbanized Cities.merged. exclusive of SEC. province. special funds.000. 451. Requisites for Creation. only by an Act newly-created city shall be properly of Congress. as certified by minimum requirements prescribed the city treasurer. however. by a majority of the votes cast in a The requirement on land area shall plebiscite to be conducted by the not apply where the city proposed Comelec in the local government to be created is composed of one (1) unit or units directly affected. (ii) a population of not less than SEC. and non- (a) A municipality or a cluster of recurring income.000. barangays may be converted into a component city if it has an average SEC. Independent component of the following requisites: cities are those component cities whose charters prohibit their voters (i) a contiguous territory of at least from voting for provincial elective one hundred (100) square officials.A city annual income.00) based on said creation to less than the 1991 constant prices. Independent component kilometers. or more islands.000. That. the plebiscite two (2) or more islands. one hundred fifty thousand . and if it has either cities. or its boundary (b) The territorial jurisdiction of a substantially altered. and with the latest annual population.00) for the last two shall not affect the classification (2) consecutive years based on 1991 and corporate status of existing constant prices. 450.000) inhabitants.000) inhabitants. That Twenty million pesos the criteria established in this Code (P20. abolished. . 452. shall be classified herein. as certified by the may either be component or highly Department of Finance.000. shall be held within one hundred twenty (120) days from the date of (c) The average annual income its effectivity. . of at least urbanized: Provided. Cities. as highly urbanized cities. as certified by the Lands cities shall be independent of the Management Bureau. and subject to approval identified by metes and bounds. or.

after which said offices preceding section. (c) Qualified voters of highly a secretary to the sangguniang urbanized cities shall remain panlungsod. (b) Cities which do not meet the in a plebiscite by the qualified above requirements shall be voters therein.CITY OFFICIALS boundaries of two (2) or more IN GENERAL provinces. a city treasurer. a city voters of independent component civil registrar. a city administrator. a vice-mayor.(a) There shall be in municipality. a city planning and otherwise provided in the development coordinator. 454.It shall be the Provided. upon proper shall become optional. and a city provincial elections. Duty to Declare Highly officer shall be optional in the city: Urbanized Status. however. a city excluded from voting for elective assessor. application therefor and ratification . shall continue to exercise natural resources officer. The appointment of a city population SEC. voters of cities who acquired the right to vote for elective provincial (b) In addition thereto. qualified engineer. a city environment and Code. a city respective charters. said cities as highly-urbanized after a city information officer. a city provincial officials. a city health officer. a city Constitution or this Code. and a city such right. Qualified general services officer. the city officials prior to the classification of mayor may appoint a city architect. considered component cities of the province in which they are geographically located. That cities duty of the President to declare a which have existing population city as highly urbanized within offices shall continue to maintain thirty (30) days after it shall have such offices for a period of five (5) met the minimum requirements years from the date of the effectivity prescribed in the immediately of this Code. If a component city is located within the CHAPTER 2 . a city social welfare the participation of voters in and development officer. Unless budget officer. . sangguniang panlungsod members. each city a mayor. a city accountant. such city shall be considered a component of the SEC. on veterinarian. . cooperatives officer. cities shall be governed by their a city legal officer. as amended. a city population and before the effectivity of this officer. Officials of the City province of which it used to be a Government. a city the ratification of the Constitution agriculturist. 453.

allowances.The City Mayor purposes of the city government. heads of departments and Code and other laws. city government. . The sangguniang to Section 16 of this Code. (e) Elective and appointive city shall: officials shall receive such compensation. .(c) The sangguniang panlungsod said local officials approving such may: increase. 455. with the compensation of the mayor. effective and majority of all the sangguniang economical governance the purpose panlungsod members.(a) The office with those of another in the city mayor. and upon approval thereof members shall take effect until after by the sangguniang panlungsod. Chief Executive. shall be deemed confirmed. (3) Consolidate the functions of any Duties and Compensation. . on personal services prescribed under Title Five. the expiration of the full term of the implement the same. otherwise the same control over all programs. the city panlungsod shall act on the mayor shall: appointment within fifteen (15) days from the date of its (1) Exercise general supervision and submission. and in this connection. offices shall be appointed by the city mayor with the concurrence of the (b) For efficient. shall exercise such powers and perform such duties (d) Unless otherwise provided and functions as provided by this herein. rules and the city and its inhabitants pursuant regulations. Powers.OFFICIALS AND (b) hereof. sangguniang panlungsod for the subject to the budgetary limitations program of government. services. as chief executive of the interest of efficiency and economy. (1) Maintain existing offices not mentioned in subsections (a) and CHAPTER 3 . OFFICES COMMON TO ALL CITIES (2) Create such other offices as may be necessary to carry out the Article One. subject to of which is the general welfare of civil service law. That. projects. Book II of this (ii) Direct the formulation of the Code: Provided. and activities of the city government. no increase in city development plan. vice. assistance of the city development mayor and sangguniang panlungsod council. or SEC. and (i) Determine the guidelines of city other emoluments as may be policies and be responsible to the determined by law or ordinance.

provide such city government. (vi) Represent the city in all its officials. require all obligations. during and in the aftermath of man- . and other documents in their custody. in accordance with law be deemed necessary as the general or ordinance. faithfully discharge their duties and functions as provided by law and (v) Appoint all officials and this Code. and cause to be instituted employees whose salaries and administrative or judicial wages are wholly or mainly paid out proceedings against any official or of city funds and whose employee of the city who may have appointments are not otherwise committed an offense in the provided for in this Code. (xi) Examine the books. records. (iii) Present the program of made and natural disasters and government and propose policies calamities. information and data needed or requested by said sanggunian in the (x) Ensure that all executive performance of its legislative officials and employees of the city functions. are entitled to such measures to the sangguniang space in the city hall and other panlungsod and as often as may be buildings owned or leased by the deemed necessary. and projects for the consideration of the sangguniang panlungsod at the (viii)Determine the time. those he may be authorized by law to appoint. to city and other officials and employees who. and powers and authority. manner opening of the regular session of the and place of payment of salaries or sangguniang panlungsod every wages of the officials and employees calendar year and as often as may of the city. contracts. books. records and other documents of all offices. in aid of his executive behalf all bonds. by law or (iv) Initiate and propose legislative ordinance. and such other national officials and employees documents upon authority of the stationed in or assigned to the city sangguniang panlungsod or to make available to him such pursuant to law or ordinance. except (vii)Carry out such emergency those classified by law as measures as may be necessary confidential. as well as performance of his official duties. agents or employees of the business transactions and sign in its city and. welfare of the inhabitants and the needs of the city government may (ix) Allocate and assign office space require.

component barangay officials and hospital or medical fees of city inhabitants of general laws and officials and employees who are ordinances which especially injured while in the performance of concern them. official or employee who may have committed an offense in the (xiii) Visit component barangays of performance of his official duties the city at least once every six (6) while stationed in or assigned to the months to deepen his city. and. which shall feature monetary value of their leave traditional sports and disciplines credits in accordance with law. conduct visits and inspections to subject to availability of funds. understanding of problems and conditions. listen and give (xvii) Authorize payment for appropriate counsel to local officials medical care. in (xv) Authorize official trips of city coordination with the Department officials and employees outside of of Education. and otherwise their official duties and functions. included in national and international games. initiate an political subdivisions. when Manila Area and other metropolitan appropriate. any of the inhabitants. (xii) Furnish copies of executive (xvi) Call upon any national official orders issued by him. subsistence. and coordinate with said official or to their respective metropolitan employee in the formulation and council chairmen in the case of implementation of plans. Culture and Sports. in the case of component . to the or employee stationed in or provincial governor in the case of assigned to the city to advise him on component city mayors. to the matters affecting the city and to Office of the President in the case of make recommendations thereon. inform the transportation. necessary and inhabitants. ensure that the governance of the city will improve the quality of life (xviii) Solemnize marriage. (xiv) Act on leave applications of officials and employees appointed (xix) Conduct an annual palarong by him and the commutation of the panlungsod. programs mayors of cities in the Metropolitan and projects. highly-urbanized city mayors. within administrative or judicial action seventy-two (72) hours after their against a national government issuance. (xx)Submit to the provincial governor. the city for a period not exceeding and. provision of law to the contrary notwithstanding. thirty (30) days.

and supplemental enforcement and execution of laws reports when unexpected events and ordinances. projects. lawless violence. to the Office of the President. at such time and place metropolitan political subdivisions. or to officials and employees are within apprehend violators of the law the scope of their prescribed when public interest so requires powers. including provincial chairmen and to the Office of the officials and national officials and President. social and economic the faithful and appropriate conditions. formulate the relative to the governance of the city peace and order plan of the city and and in the exercise of the upon its approval. in accordance services and activities of the city with R. component barangays and of its rebellion or sedition. development of the city and all information and data relative to its (iii) Issue such executive orders for political. No. implement the appropriate corporate powers same. to their respective elective and appointive officials of metropolitan authority council the city. (ii) Call conventions. programs. duties and functions. implement all approved supervision over the local police policies. riot. of the city. conferences. and. province. . shall: (vi) Call upon the appropriate law enforcement agencies to suppress (i) Ensure that the acts of the city's disorder. and situations arise at any time during the year.cities. 6975. and on such subject as he may deem the following reports: an annual important for the promotion of the report containing a summary of all general welfare of the local matters pertinent to the government unit and its management. particularly when (iv) Be entitled to carry the man-made or natural disasters or necessary firearm within his calamities affect the general welfare territorial jurisdiction. administration and inhabitants.A. and the city police forces are inadequate to cope with the situation or the violators. (v) Act as the deputized representative of the National (2) Enforce all laws and ordinances Police Commission. in the case of highly-urbanized seminars. or meetings of any cities. in the case of cities of the employees stationed in or assigned Metropolitan Manila Area and other to the city. forces in the city. and as such exercise general provided for under Section 22 of and operational control and this Code. region or country. in addition to the foregoing.

marine. relative morals. and apply the same to the implementation of development (v) Issue permits. and . thereto. Book II of this Code. and for the recovery of funds and property. program objectives and approval therefor from any national priorities as provided for under agency. resources of the city. and other revenues of the city are collected. provide and that city funds are applied to efficient and effective property and the payment of expenses and supply management in the city. without need of plans. Book II of this Code. shall: (vi) Require owners of illegally (i) Require each head of an office or constructed houses. provided for under Title Five. pursuant to law or generation of resources and ordinance. (vii) Adopt adequate measures to safeguard and conserve land. in fines and penalties as may be accordance with the budget imposed by law or ordinance. public policy and public growth and progress and. for the holding of activities Section 18 of this Code. buildings or department to prepare and submit other structures to obtain the an estimate of appropriations for necessary permit. (viii) Institute or cause to be (iv) Issue licenses and permits and instituted administrative or judicial suspend or revoke the same for any proceedings for violation of violation of the conditions upon ordinances in the collection of which said licenses or permits had taxes. protect the funds. particularly for any charitable or welfare those resources and revenues purpose. subject to such the ensuing calendar year. rights in accordance with law or and other properties of the city. revenues. construction of the same when said construction violates any law or (ii) Prepare and submit to the ordinance. or to order the sanggunian for approval the demolition or removal of said executive and supplemental house. building or structure within budgets of the city for the ensuing the period prescribed by law or calendar year in the manner ordinance. and settlement of obligations of the city. (3) Initiate and maximize the been issued. (iii) Ensure that all taxes and other mineral. forest. fees or charges. credits. or to preparations process under Title make necessary changes in the Five. and ordinance. excluding prohibited programmed for agro-industrial games of chance or shows contrary development and countryside to law.

adequate facilities as provided for under Section 17 of this Code and. and by national appointment is specifically provided and provincial offices in the case of in this Code. public works and infrastructure rules and regulations. and in all warrants drawn on the city the case of component cities. and (3) Assume the office of the city (5) Exercise such other powers and mayor for the unexpired term of the perform such other duties and latter in the event of permanent functions as may be prescribed by vacancy as provided for in Section law or ordinance. except urbanized and independent those whose manner of component cities.A. mayor shall: carried out in a spatially contiguous manner and in coordination with (1) Be the presiding officer of the the construction and repair of the sangguniang panlungsod and sign roads and bridges of the city. of the treasury for all expenditures city and of the province. 44. in addition thereto. appoint all programs. and appropriated for the operation of the sangguniang panlungsod. (c) During his incumbency. rendered by national officials and employees of the offices in the case of highly sangguniang panlungsod. Powers.The City Vice- Mayor (i) Ensure that the construction and repair of roads and highways SEC. component cities. Book I of this Code.(a) The cityvice- shall be. No. Duties and funded by the national government Compensation. the city (4) Exercise the powers and mayor shall hold office in the city perform the duties and functions of hall. as far as practicable. shall: Article Two. and . . 6758 and the (4) Ensure the delivery of basic implementing guidelines issued services and the provision of pursuant thereto. . (ii) Coordinate the implementation of technical services. the city mayor in cases of temporary vacancy as provided for in Section 46. Thirty (30) as prescribed under R.cause the city to be defended (d) The city mayor shall receive a against all suits to ensure that its minimum monthly compensation interests. Book I of this Code. 456. resources and rights shall corresponding to Salary Grade be adequately protected. including (2) Subject to civil service law.

No. Duties. one (ii) Maintain peace and order by (1) from the agricultural or enacting measures to prevent and industrial workers. functions as may be prescribed by law or ordinance. disorder. (5) Exercise such other powers and urban poor. the president of the government. and. . (c) The regular members of the sangguniang panlungsod and the (b) The city vice-mayor shall sectoral representatives shall be receive a monthly compensation elected in the manner as may be corresponding to Salary Grade provided for by law. and the sectoral representatives. as 6758 and the implementing the legislative body of the city. and in this connection.The and its inhabitants pursuant to Sangguniang Panlungsod Section 16 of this Code and in the proper exercise of the corporate SEC. The sangguniang panlungsod. the other sectors. ninety (90) days prior to the holding of the local elections. as (i) Review all ordinances approved members. by the sangguniang barangay and executive orders issued by the (b) In addition thereto. approve resolutions and appropriate funds for the general welfare of the city Article Three. and legislative body of the city.(a) city. as prescribed under R. shall guidelines issued pursuant thereto. .(a) The powers of the city as provided for sangguniang panlungsod. as shall be determined sanggunian and of the punong by the sanggunian concerned within barangay. the regular (1) Approve ordinances and pass sanggunian members. twenty six (26) for a component Functions and Compensation. Composition. . shall be shall: composed of the city vice-mayor as presiding officer. indigenous cultural perform such other duties and communities. or disabled persons. including the violence.A. the under Section 22 of this Code. panlungsod na pederasyon ng mga shall: sangguniang kabataan.Powers. enact ordinances. riot. and one (1) from suppress lawlessness. . 458. the president resolutions necessary for an of the city chapter of the liga ng mga efficient and effective city barangay. there shall punong barangay to determine be three (3) sectoral whether these are within the scope representatives: one (1) from the of the prescribed powers of the women. twenty eight (28) for a highly urbanized city and Salary Grade SEC. 457. rebellion or sedition and .

provide for expenditures necessary vagrancy. the aftermath of said disasters or determine the powers and duties of calamities and their return to officials and employees of the city. and to provide relief services and (vii) Subject to the provisions of assistance for victims during and in this Code and pertinent laws. gambling and the city government. for the endangered species of flora and violation of a city ordinance. such as dynamite a fine not exceeding Five thousand fishing and other forms of pesos (P5. other prohibited games of chance. smuggling of exceeding one (1) year. drug pushing. and activities of houses of ill repute. wages. establishment and maintenance of projects. and such other activities which result in (iv) Adopt measures to protect the pollution. allowances and (v) Enact ordinances intended to other emoluments and benefits of prevent. mendicancy.000. prostitution. productive livelihood following said events. slash and burn farming. fauna. suppress and impose officials and employees paid wholly appropriate penalties for habitual or mainly from city funds and drunkenness in public places. harmful effects of man-made or or of ecological imbalance. (x) Provide a mechanism and the appropriate funds therefor. for the proper conduct of programs. juvenile fills up a temporary vacancy or delinquency. maintenance of drug not in the government service who dens. impose appropriate penalties for acts which endanger the (iii) Approve ordinances imposing environment. drug compensation to a qualified person addiction. to . morals of the inhabitants of the city. and such other concurrent capacity.impose penalties for the violation of (vi) Protect the environment and said ordinances. services. acceleration of inhabitants of the city from the eutrophication of rivers and lakes. grant honorarium to any qualified distribution or exhibition of official or employee designated to obscene or pornographic materials fill a temporary vacancy in a or publications. natural disasters and calamities. (viii) Determine the positions and the salaries. fraudulent devices and ways to (ix) Authorize the payment of obtain money or property.00) or an destructive fishing. at the rate activities inimical to the welfare and authorized by law. the printing. illegal logging imprisonment for a period not and smuggling of logs. or both in natural resources products and of the discretion of the court.

fees and charges. action. city-wide growth and progress. deaths. and (iii) Subject to the provisions of (xiii) Provide for group insurance Book II of this Code and upon the or additional insurance coverage for majority vote of all the members of all barangay officials. enact ordinances barangay officials who. and marriages. records of births. and such other records and (i) Approve the annual and documents of public interest in the supplemental budgets of the city offices and departments of the city government and appropriate funds government. relative thereto. assessments. and other national (ii) Subject to the provisions of government officials stationed in or Book II of this Code and applicable assigned to the city. when the finances of the city government allow said (iv) Subject to the provisions of coverage. in order to promote the general additional allowances and other welfare of the city and its benefits to judges. for specific programs. have to general and specific purposes. negotiate and contract loans and with public or private insurance other forms of indebtedness. incentives defend themselves against legal or reliefs. accounts. land to agro-industrial development and ownership. projects. and initiate judicial proceedings or granting tax exemptions. program authorizing the floating of bonds or . Book II of this Code and applicable laws and upon the majority vote of (2) Generate and maximize the use all the members of the sangguniang of resources and revenues for the panlungsod. including the sangguniang panlungsod. shall: taxation.ensure the safety and protection of objectives and priorities of the city all city government property. or (xi) When the finances of the city for other purposes not contrary to government allow. inhabitants. services and activities of the city. companies. laws and upon the majority vote of all the members of the sangguniang (xii) Provide legal assistance to panlungsod. provide for law. public as provided for under Section 18 of documents. enact ordinances development plans. public elementary and high school teachers. prosecutors. in the levying taxes. business permits. or records such as those this Code. members of barangay tanod authorize the city mayor to brigades and other service units. with particular attention relating to property inventory. performance of their official duties prescribing the rates thereof for or on the occasion thereof.

or zones in accordance with the for the purpose of raising funds to provisions of the Fire Code. subject to existing laws. (vii) Adopt a comprehensive land use plan for the city: Provided. and regulations. provincial. (x) Subject to national law. rules and regulations. (ix) Enact integrated zoning incentives or reliefs to entities ordinances in consonance with the engaged in community growth- approved comprehensive land use inducing industries. any species or fish within the city waters. subject to (xii) With the concurrence of at the pertinent provisions of this least two-thirds (2/3) of all the Code. That (xi) Subject to the provisions of in the case of component cities. parties such public buildings held in however. required. authorize charges. finance development projects. or fry of plan. restraints on the use of property Failure to act on the application within the jurisdiction of the city. and. process (v) Appropriate funds for the and approve subdivision plans for construction and maintenance or residential. and regulate the (xiii) Grant loans or provide grants construction. Title I. the Book II of this Code. upon the majority development purposes. said approval shall not be withheld for more than thirty (30) (vi) Prescribe reasonable limits and days from receipt of the application. the proceeds of which shall the city mayor to lease to private accrue entirely to the city: Provided. repair or modification to other local government units or of buildings within said fire limits to national. members of the sangguniang panlungsod. subject to national agency or office is existing laws. commercial. grant tax exemptions. particularly in populous centers. and to vote of all the members of the collect processing fees and other sangguniang panlungsod.other instruments of indebtedness. That where approval of a a proprietary capacity. establish fire limits Book II of this Code. or the rental of buildings for the use of industrial purposes and other the city. provincial comprehensive land use prawn fry or kawag-kawag. and city . subject to the plan. grant the formulation. or zones. rules provisions of Chapter 5. (viii) Reclassify land within the jurisdiction of the city. or the coordination with the approved taking or catching of bangus fry. adoption or exclusive privilege of constructing modification of said plan shall be in fish corrals or fish pens. within the period stated above shall be deemed as approval thereof.

and. place or places where the profession or business advertised thereby is. authorize and (3) Subject to the provisions of license the establishment. or billboards at the buildings. commercial and other signboards. cooperatives shall . (iv) Regulate the display of and fix (xiv)Regulate the numbering of the license fees for signs. enact operation. within the territorial jurisdiction of the city. establish. conducted. markets or and conditions under which public slaughterhouses. That. said institutions are operated preferably cooperatives. That existing and for such purposes intended to rights should not be prejudiced. and regulate cockfighting authorizing the issuance of permits and commercial breeding of or licenses. weighing and measuring of articles of commerce. corporation. benevolent or which the same may be leased to educational institutions: Provided. (ii) Regulate or fix license fees for any business or practice of (vii)Upon approval by a majority profession within the city and the vote of all the members of the conditions under which the license sangguniang panlungsod: grant a for said business or practice of franchise to any person. construct. That. operate and maintain ferries. and maintained within the city. upon such conditions gamecocks: Provided. residential. and maintenance of ordinances granting franchises and cockpits. may be allowed by existing laws: and prescribe the conditions under Provided. whole or in part. (iii) Provide for and set the terms wharves. the city. profession may be revoked and partnership.charitable. Book II of this Code. private persons or entities. or enact ordinances levying taxes cooperative to do business within thereon. or undertake such utilities owned by the city shall be other activities within the city as operated by the city government. in (xv) Regulate the inspection. regulate the and charges for all services operation of tricycles and grant rendered by the city government to franchises for the operation thereof private persons or entities. promote the general welfare of the inhabitants of the city and pursuant (vi) Subject to the guidelines to this legislative authority shall: prescribed by the Department of Transportation and (i) Fix and impose reasonable fees Communications. (v) Any law to the contrary notwithstanding.

and adopt and other similar establishments. upon failure to comply regulate such other events or with said requirement. entertainment or amusement facilities. . and the slaughter. or require the filling up community or annoy the of any land or premises to a grade inhabitants.be given preference in the grant of (vi) Regulate the establishment and such a franchise. stray animals. regulate the keeping operation and cafes. (v) Regulate the sale. (viii)Provide for the impounding of (iv) Regulate the establishment. thereof. transports. rules and regulations. massage parlors. circuses. vino. particularly those owner. within the city be kept and public dance halls. said purpose shall: (vii) Regulate the establishment. (ix) Regulate the establishment. subject to liquors at any retail outlet. (i) Declare. or. suspension or suppression of the same. of animals in homes or as part of a beerhouses. have the activities for amusement or work done at the expense of the entertainment. disposition of the same. and other places impose penalties for any violation for entertainment or amusement. or require the necessary for proper sanitation. existing laws. administrator or tenant which tend to disturb the concerned. inns. clinics and other similar moral welfare of the community. giving away operation and maintenance of or dispensing of any intoxicating funeral parlors and the burial or malt. maintained in a sanitary condition. prevent or abate any operation. prohibit certain forms of (iii) Regulate the disposal of amusement or entertainment in clinical and other wastes from order to protect the social and hospitals. sale or pension houses. or. hotels. buildings and inflammable and highly structures within the city in order to combustible materials within the promote the general welfare and for city. es ta bl is hm en ts . and. motels. lodging houses. public dancing schools. sauna baths. mixed or fermented cremation of the dead. restaurants. business. provide for the inspection of steam boilers or any heating device in (4) Regulate activities relative to buildings and the storage of the use of land. including theatrical (ii) Require that buildings and the performances. billiard premises thereof and any land pools. measures to prevent and penalize including tourist guides and cruelty to animals. and maintenance of any nuisance.

fresh dairy reservoirs. fish. alleys. and in privately-owned vehicles which addition to said services and serve the public. and to purify the source of the water supply. and other foodstuffs for quantity of the water supply of the public consumption. hydrants. illegal constructions in public places. protect the purity and products. extend the coverage of appropriate (v) Regulate the use of streets. for this purpose. prohibit by the city government. regulate the putting up conservation of communal forests of signs. mangroves. cisterns and vegetables. of public welfare. tree parks. the drainage area of said water parks and other public places and supply and within one hundred approve the construction. awning posts on the streets. regulate garages facilities. city and. bridges. repair and operation accelerate productivity related to of an efficient waterworks system to marine and seashore or offshore supply water for the inhabitants activities. maintenance and operation by the (vii)Subject to existing laws. repair and use of sale of meat. shall: and the operation of conveyances for hire. signposts. (iii)Authorize the establishment. and encroachments or obstacles thereon regulate the construction and and. and greenbelts. (5) Approve ordinances which shall improvement. wharves. city government of ferries. cleaning similar forest development projects. ordinances over all territory within avenues. authorize the talipapas or other similar buildings removal of encroachments and and structures. repair and ensure the efficient and effective maintenance of the same. and sprinkling of streets and public places. awnings and and water sheds. and other provide for the lighting. fruits. (100) meters of the reservoir. when necessary in the interest operation of private markets. sidewalks. (iv) Regulate the preparation and maintenance. establish and provide for the and other structures intended to maintenance. pumps. occupied by public vehicles when maintenance. establish delivery of the basic services and bus and vehicle stops and terminals facilities as provided for under or regulate the use of the same by Section 17 of this Code. (ii) Establish markets. designate stands to be (i) Provide for the establishment. slaughterhouses or animal corrals (vi) Regulate traffic on all streets and authorize the operation thereof and bridges. protection. regulate the construction. and not in use. poultry. .

construction of all gas mains. meters and other disabled persons. juvenile removal of the same when found to delinquents. gas. tunnels in schools located within its and similar structures. with the approval connection with the water service. collect reasonable tuition fees and other school charges in educational (viii) Regulate the drilling and institutions supported by the city excavation of the ground for the government. (xi) Establish a scholarship fund repair and maintenance of public for the poor but deserving students drains. cesspools. the aged. adopt measures to ensure public (xii) Approve measures and adopt safety against open canals. and gutters. of the inhabitants. apparatus. use Culture and Sports and subject to or wastage of water and fix and existing law on tuition fees. and regulate the construction and use of private water closets. or abused children and other needy otherwise hazardous to the welfare and disadvantaged persons. funds and to existing laws. refuse and attaching. electric. and other pipes and the construction. stringing. quarantine regulations to prevent manholes. throwing of garbage. and regulate the consumption. crosswalks. curbs. repair and other filth and wastes. fix and collect charges therefor. subject to availability of funds. be dangerous. paupers. regulate the jurisdiction or for students residing placing of poles and the use of within the city.conduit. sewers. of the Department of Education. condemnation or abandoned minors. or watershed used in institutions and. sewer. telegraph and telephone (xiv) Provide for the care of wires. live wires and other the introduction and spread of similar hazards to life and property. . aqueduct. pumping and similar post-secondary station. installing. conduits. defective. prohibit littering and the placing or (ix) Regulate the placing. establish and operation of centers and facilities provide for the operation of for said needy and disadvantaged vocational and technical schools persons. diseases. rules establish and provide for the and regulations. garbage collection and disposal. laying of water. persons of unsound mind. correction. canal. and provide for the the sick. drug dependents. particularly children and youth below eighteen (18) years of age. (x) Subject to the availability of and. privies (xiii) Provide for an efficient and and other similar structures in effective system of solid waste and buildings and homes.

as . divided. (xv) Establish and provide for the compensation corresponding to maintenance and improvement of Salary Grade twenty-seven (27). as jails and detention centers. abolished. or its boundary Exercise such other powers and substantially altered. . . composed of a cluster of municipalities. plebiscite to be conducted by the Comelec in the local government (b) The members of the unit or units directly affected. Requisites for Creation. institute prescribed under R. and as a the elderly which shall formulate political and corporate unit of policies and adopt measures government. 459. Role of the Province. subsistence of detainees and convicted prisoners in the city. the availability of funds. - highly. TITLE FOUR. and implementing guidelines issued appropriate funds for the pursuant thereto. appropriate funds to support SEC. or municipalities (xvii) Establish a City council for and component cities. and (6) merged.THE (xvi) Establish a City council whose PROVINCE purpose is the promotion of culture and the arts. Manner of Creation. 6758 and the a sound jail management. twenty-five (25) and members of the sangguniang panlungsod of SEC.ROLE AND government agencies and non.urbanized cities shall (a) A province may be created if it receive a minimum monthly has an average annual income. serves as a dynamic mutually beneficial to the elderly mechanism for developmental and to the community. only by an Act perform such other duties and of Congress and subject to approval functions as may be prescribed by by a majority of the votes cast in a law or ordinance. appropriate funds for the support SEC.A programs and projects for the province may be created. coordinate with CHAPTER 1 . unless corresponding to Salary Grade otherwise provided therein.A. PROVINCE subject to the availability of funds. subject to territorial jurisdiction. 461. provide processes and effective governance incentives for non-governmental of local government units within its agencies and entities and. benefit of the elderly. The sangguniang panlungsod of plebiscite shall be held within one component cities shall receive a hundred twenty (120) days from the minimum monthly compensation date of effectivity of said Act. 460. CREATION OF THE governmental organizations and. and The province. - and development of the same.

000) square The new legislative districts created kilometers. continue to hold office until June 30. trust funds. plebiscite mentioned herein and and non-recurring income. million pesos (P=20. the President shall fill SEC. qualified.000. transfers. shall province. (i) a contiguous territory of at least two thousand (2. exclusive of regular local elections following the special funds. be filled by appointment by the President. Existing Sub-Provinces. continue to be represented in Congress by the duly-elected (ii) a population of not less than representatives of the original two hundred fifty thousand districts out of which said new (250. 1992.provinces converted minimum requirements prescribed into regular provinces shall herein.certified by the Department of in the said subprovinces and the Finance. population. The appointees shall (c) The average annual income hold office until their successors shall include the income accruing to shall have been elected in the the general fund. . 462. and income of the original unit or units at the time of The incumbent elected officials of said creation to less than the the said sub. the creation thereof regular congressional elections and shall not reduce the land area. or. qualified. That. After effectivity of such conversion. and shall . as certified by the Lands as a result of such conversion shall Management Bureau.000.provinces are hereby newly-created province through converted into regular provinces appointment if none has yet been upon approval by a majority of the appointed to the same as votes cast in a plebiscite to be held hereinbefore provided. of not less than Twenty original provinces directly affected.000) inhabitants as certified provinces or districts were created by the National Statistics Office: until their own representatives shall have been elected in the next Provided. Any vacancy occurring in (b) The territory need not be the offices occupied by said contiguous if it comprises two (2) or incumbent elected officials. up the position of governor of the Existing sub.00) The plebiscite shall be conducted by based on 1991 constant prices and the Comelec simultaneously with either of the following requisites: the national elections following the effectivity of this Code. or more islands or is separated by a resulting from expiration of their chartered city or cities which do not terms of office in case of a negative contribute to the income of the vote in the plebiscite results.

and a until their successors shall have provincial information officer. after which accordance with civil service law. a the majority of all the sangguniang provincial general services officer. Government. the appointment within fifteen (15) governor may appoint a provincial days from the date of its .PROVINCIAN OFFICIALS IN GENERAL (1) Maintain existing offices not mentioned in subsections (a) and SEC. said offices shall become optional. and a civil service law. subject to provincial agriculturist. Officials of the Provincial (b) hereof. The sangguniang panlalawigan shall act on the (b) In addition thereto. a provincial treasurer. regulations. a provincial social welfare governor with the concurrence of and development officer. or panlalawigan. a provincial architect. a provincial office with those of another in the engineer. however. All qualified appointive officials That provinces which have existing and employees in the career service population offices shall continue to of the said subprovinces at the time maintain such offices for a period of of their conversion into regular five (5) years from the date of the provinces shall continue in office in effectivity of this Code. rules and regulations. a provincial herein. heads of departments and administrator. rules and provincial veterinarian. all of officer. 463. (c) The sangguniang panlalawigan may: CHAPTER 2 . a (d) Unless otherwise provided provincial legal officer. . a provincial assessor. officer. population officer shall be optional in the province: Provided.also appoint a vice-governor and population officer. a provincial planning and development coordinator. a panlalawigan members. a provincial health offices shall be appointed by the officer. (2) Create such other offices as may governor. a (3) Consolidate the functions of any provincial accountant. a provincial cooperative whom shall likewise hold office officer. a provincial the other members of the natural resources and environment sangguniang panlalawigan. The been elected in the next regular appointment of a provincial local elections and qualified. a purposes of the provincial secretary to the sangguniang government. a provincial budget interest of efficiency and economy. members of the be necessary to carry out the sangguniang panlalawigan. avice.(a) There shall be in each province a governor.

Functions. (i) Determine the guidelines of That.submission. That. provided by this Code and other subject to the budgetary limitations laws. and activities of residence in the capital of the the provincial government.(a) The provincial (e) Elective and appointive governor. effective and Code: Provided. upon resolution of the provincial policies and be sangguniang panlalawigan. city or municipality within the province for a period of not more (ii) Direct the formulation of the than seven (7) days for any given provincial development plan. Residence and Office. . on personal services prescribed under Title Five. as the chief executive of provincial officials shall receive the provincial government. the provincial governor shall: SEC. 465. Book II of this (b) For efficient. OFFICES COMMON TO ALL implement the same. The Provincial government and propose policies Governor and projects for the consideration of the sangguniang panlalawigan at the opening of the regular session of . All elective and appointive this connection. and in province. elective responsible to the sangguniang and appointive provincial officials panlalawigan for the program of may hold office in any component government. 464.OFFICIALS AND sangguniang panlalawigan. shall such compensation. the assistance of the provincial development council. such increase. (1) Exercise general supervision During the incumbency of the and control over all programs. with month. no increase in economical governance the purpose compensation shall take effect until of which is the general welfare of after the expiration of the full term the province and its inhabitants of all the elective officials approving pursuant to Section 16 of this Code. The Chief Executive: shall be deemed confirmed. Powers. and Compensation. PROVINCES (iii)Present the program of Article One. governor. he shall have his official projects. and upon approval thereof by the CHAPTER 3 . allowances. services. otherwise the same SEC. shall: provincial officials shall hold office in the provincial capital: Provided. exercise such powers and perform and other emoluments as may be such duties and functions as determined by law or ordinance. . Duties.

employees who. (vii) Carry out such emergency measures as may be necessary (xii) Furnish copies of executive during and in the aftermath of man. and other documents in pursuant to law or ordinance. and cause to be (v) Appoint all officials and instituted administrative or judicial employees whose salaries and proceedings against any official or wages are wholly or mainly paid out employee of the province who may of provincial funds and whose have committed an offense in the appointments are not otherwise performance of his official duties. are entitled to such (iv) Initiate and propose legislative space in the provincial capitol and measures to the sangguniang other buildings owned or leased by panlalawigan and as often as may the provincial government. be deemed necessary. and such other stationed in the province to make documents upon authority of the available to him such books. be deemed necessary as the general welfare of the inhabitants and the (ix) Allocate and assign office space needs of the provincial government to provincial and other officials and may require. and other documents of all offices. require all its behalf all bonds. except those classified by law as confidential. manner (xiii) Visit component cities and and place of payment of salaries or municipalities of the province at wages of the officials and employees least once every six (6) months to .the sangguniang panlalawigan every of the province. their custody. by law or ordinance. (viii) Determine the time. provided for in this Code. in accordance with calendar year and as often as may law or ordinance. records to appoint. (72) hours after their issuance. orders issued by him to the Office of made and natural disasters and the President within seventy-two calamities. in aid of his executive its business transactions and sign in powers and authority. sangguniang panlalawigan or records. as well as those he may be authorized by law (xi) Examine the books. and national officials and employees obligations. officials. provide such information and data needed or (x) Ensure that all executive requested by said sanggunian in the officials and employees of the performance of its legislative province faithfully discharge their functions. duties and functions as provided by law and this Code. agents or employees of the (vi) Represent the province in all province and. contracts.

(xv) Authorize official trips of provincial officials and employees (xix) Conduct an annual palarong outside of the province for a period panlalawigan. of general laws and ordinances hospital or medical fees of which especially concern them. subsistence. regional or national palaro or sports development activities. inform the (xvii) Authorize payment for officials and inhabitants of medical care. listen and province. social and official or employee who may have economic conditions. initiate an and development of the province administrative or judicial action and all information and data against a national government relative to its political. and when the management. . inhabitants. which shall feature not exceeding thirty (30) days. necessary component cities and municipalities transportation. (xviii) Represent the province in (xiv) Act on leave applications of inter-provincial or regional sports officials and employees appointed councils or committees. and committed an offense in the supplemental reports when performance of his official duties unexpected events and situations arise at any time during the year. province and to make recommendations thereon.deepen his understanding of while stationed in or assigned to the problems and conditions. traditional sports and disciplines included in national and (xvi) Call upon any national official international games. programs summary of all matters pertinent to and projects. Culture and Sports. and by him and the commutation of the coordinate the efforts of component monetary value of leave credits in cities or municipalities in the accordance with law. and provincial officials and employees otherwise conduct visits and who are injured while in the inspections to ensure that the performance of their official duties governance of the province will and functions. him on matters affecting the and. (xx) Submit to the Office of the coordinate with said official or President the following reports: an employee in the formulation and annual report containing a implementation of plans. subject to availability improve the quality of life of the of funds. give appropriate counsel to local officials and inhabitants. in or employee stationed in or coordination with the Department assigned to the province to advise of Education. administration appropriate.

territorial jurisdiction. shall: national law enforcement agencies to suppress disorder. implement all approved implement the same in accordance policies. program objectives and province. region or country. duties component city or municipality and functions. or meetings of any elective and appointive officials of (3) Initiate and maximize the the province and its component generation of resources and cities and municipalities. No. conferences.particularly when man-made or (iv) Be entitled to carry the natural disasters or calamities affect necessary firearm within his the general welfare of the province. services and activities of the province and. with the situation or the violators. in . relative (iii) Issue such executive orders for thereto. development and country-wide growth and progress and. projects. rebellion or sedition or to component cities and municipalities apprehend violators of the law of the province and of its officials when public interest so requires and employees are within the scope and the police forces of the of their prescribed powers. programs. and apply the same to the national officials and employees implementation of development stationed in or assigned to the plans. formulate the appropriate corporate powers peace and order plan of the provided for under Section 22 of province and upon its approval.A. in addition to the (vi) Call upon the appropriate foregoing. shall: the faithful and appropriate enforcement and execution of laws (i) Require each head of an office or and ordinances. at such time and place priorities as provided for under and on such subject as he may deem Section 18 of this Code. 6975. seminars. this Code. (v) In coordination with the mayors (2) Enforce all laws and ordinances of component cities and relative to the governance of the municipalities and the National province and the exercise of the Police Commission. where the disorder or violation is happening are inadequate to cope (ii) Call conventions. particularly important for the promotion of the those resources and revenues general welfare of the province and programmed for agro-industrial its inhabitants. including revenues. lawless (i) Ensure that the acts of the violence. riot. with R. department to prepare and submit an estimate of appropriations for the ensuing calendar year.

provide efficient and component cities and effective property and supply municipalities. functions as may be prescribed by law or ordinance. rights.accordance with the budget ordinances in the collection of preparation process under Title taxes. in municipalities. pursuant to law or municipalities. ensuing calendar year in the manner provided for under Title (4) Ensure the delivery of basic Five. and. credits. and revenues of the province are in addition thereto. including public coordination with the mayors of works and infrastructure programs component cities and of the provincial government and its municipalities. marine. ordinance. Book II of this Code. Book II of this Code. (ii) recovery of funds and property. shall: collected. management in the province. and protect the funds. and Prepare and submit to the cause the province to be defended sanggunian for approval the against all suits to ensure that its executive and supplemental interests. shall be. and that provincial funds are applied to the payment of (i) Ensure that the construction expenses and settlement of and repair of roads and highways obligations of the province. in funded by the national government accordance with law or ordinance. carried out in a spatially contiguous (iv) Issue licenses and permits and manner and in coordination with suspend or revoke the same for any the construction and repair of the violation of the conditions upon roads and bridges of the province which said licenses or permits had and of its component cities and been issued. and. offices for the province and its mineral. services and the provision of adequate facilities as provided for (iii) Ensure that all taxes and other under Section 17 of this Code. and for the Five. (ii) Coordinate the implementation (v) Adopt adequate measures to of technical services by national safeguard and conserve land. forest and other component cities and resources of the province. fees or charges. (vi) Institute or cause to be instituted administrative or judicial (c) The provincial governor shall proceedings for violation of receive a minimum monthly . as far as practicable. (5) Exercise such other powers and and other properties of the perform such other duties and province. resources and rights shall budgets of the province for the be adequately protected.

. there shall be three (3) sectoral (4) Exercise the powers and representatives: one (1) from the perform the duties and functions of women. rules and regulations. president of the provincial federation of sanggunian members (3) Assume the office of the of municipalities and component governor for the unexpired term of cities. (b) The vice-governor shall receive a monthly compensation Article Two.A. (b) In addition thereto. panlalawigan. and holding of the local elections. . 466. governorshall: (1) Be the presiding officer of the Article Three. Book I of this Code. one (1) from the agricultural or . No. the in this Code.The Provincial corresponding to Salary Grade Vice-Governor twenty-eight (28) as prescribed under R.A. appoint all the president of the provincial officials and employees of the chapter of the liga ng mga sangguniang panlalawigan. 467. Book I of this Code. vacancy as provided for in Section 44.The sangguniang panlalawigan and sign Sangguniang Panlalawigan all warrants drawn on the provincial treasury for all SEC. the president of the those whose manner of panlalawigang pederasyon ng mga appointment is specifically provided sangguniang kabataan. No. the regular sanggunian members. and implementing guidelines issued Compensation. pursuant thereto.compensation corresponding to (5) Exercise such other powers and Salary Grade thirty (30) prescribed perform such other duties and under R. pursuant thereto. except barangay. . . Powers. 6758 and the SEC. Duties. Composition. 6758 and the functions as may be prescribed by implementing guidelines issued law or ordinance. (2) Subject to civil service law.(a) The vice.(a) The expenditures appropriated for the sangguniang panlalawigan. as members. and the sectoral the latter in the event of permanent representatives. shall be composed of the provincial vice-governor as presiding officer. and as shall be determined the governor in cases of temporary by the sanggunian concerned within vacancy as provided for in Section ninety (90) days prior to the 46. the operation of the sangguniang legislative body of the province.

000. maintenance of drug mayors of said component units to dens. the printing. drug pushing. prostitution. year. or disabled persons. juvenile determine whether these are within delinquency. Duties.(a) The sangguniang panlalawigan. gambling and (i) Review all ordinances approved other prohibited games of chance. . indigenous cultural impose penalties for the violation of communities. (c) The regular members of the (iii) Approve ordinances imposing sangguniang panlalawigan and the a fine not exceeding Five thousand sectoral representatives shall be pesos (P=5. obscene or pornographic materials or publications. provincial ordinance. approve harmful effects of man-made or resolutions and appropriate funds natural disasters and calamities. or both in the discretion of the court. vagrancy. shall: establishment and maintenance of houses of ill repute. this Code. suppress and impose resolutions necessary for an appropriate penalties for habitual efficient and effective provincial drunkenness in public places. disorder. by the sanggunians of component fraudulent devices and ways to cities and municipalities and obtain money or property. and such other (ii) Maintain peace and order by activities inimical to the welfare and enacting measures to prevent and .industrial workers. mendicancy. 468. and shall: (v) Enact ordinances intended to (1) Approve ordinances and pass prevent.00) or elected in the manner as may be imprisonment not exceeding one (1) provided for by law. the scope of the prescribed powers distribution or exhibition of of the sanggunian and of the mayor. the other sectors. and one (1) from suppress lawlessness. for the general welfare of the and to provide relief services and province and its inhabitants assistance for victims during and in pursuant to Section 16 of this Code the aftermath of said disasters and and in the proper exercise of the calamities and their return to corporate powers of the province as productive livelihood following said provided for under Section 22 of events. as (iv) Adopt measures to protect the the legislative body of the province. drug executive orders issued by the addiction. Functions and Compensation. for the violation of a SEC. Powers. said ordinances. government and. including the violence. riot. rebellion or sedition and urban poor. in this connection. inhabitants of the province from the shall enact ordinances.

with (ix) Authorize the payment of particular attention to agro- compensation to a qualified person industrial development and not in the government service who country-wide growth and progress fills up a temporary vacancy. program projects. fishing and other forms of public documents. illegal logging as those relating to property and smuggling of logs. allowances and stationed or assigned to the other emoluments and benefits of province. or records such destructive fishing. shall: grant honorarium to any qualified official or employee designated to (i) Enact the annual and fill a temporary vacancy in a supplemental appropriations of the provincial government and . and such other such other activities which result in records and documents of public pollution. smuggling of inventory. services. slash and burn farming. development plans. public elementary and high school teachers. and other (viii) Determine the positions and national government officials the salaries. records natural resources products and of of births. marriages. to acts which endanger the ensure the safety and protection of environment. acceleration of interest in the offices and eutrophication of rivers and lakes. and business permits. determine the powers and duties of provide for additional allowances officials and employees of the and other benefits to judges. departments of the provincial or of ecological imbalance. wages. authorized by law. provincial government allow.morals of the inhabitants of the concurrent capacity. province as provided for under Section 18 of this Code. and activities of objectives and priorities of the the provincial government. province. such as dynamite all provincial government property. officials and employees paid wholly or mainly from provincial funds and (2) Generate and maximize the use provide for expenditures necessary of resources and revenues for the for the proper conduct of programs. or and relative thereto. accounts. and (vii) Subject to the provisions of (xi) When the finances of the this Code and pertinent laws. government. endangered species of flora and assessments. (vi) Protect the environment and (x) Provide a mechanism and the impose appropriate penalties for appropriate funds therefor. taxation. deaths. at the rate province. prosecutors. fauna. land ownership.

(3) Subject to the provisions of Book II of this Code. authorize the in coordination with the provincial governor to negotiate Department of Agrarian Reform. inhabitants of the province. rules and regulations. inhabitants. or enact laws and upon the majority vote of ordinances levying taxes. or for authorize the provincial governor to other purposes not contrary to law. fees and charges. services and sangguniang panlalawigan. authority. panlalawigan. grant (iv) Subject to the provisions of franchises. subject to existing laws. (vii) Review the comprehensive prescribing the rates thereof for land use plans and zoning general and specific purposes. approve the issuance of Book II of this Code and applicable permits or licenses. (ii) Subject to the provisions of (vi) Prescribe reasonable limits and Book II of this Code and applicable restraints on the use of property laws and upon the majority vote of within the jurisdiction of the all the members of the sangguniang province. enact ordinances levying taxes. shall: (v) Appropriate funds for the (i) Fix and impose reasonable fees construction and maintenance or and charges for all services the rental of buildings for the use of rendered by the provincial the province. incentives municipalities and adopt a or reliefs. and contract loans and other forms of indebtedness. and upon the majority . activities of the province. and for the purpose of raising funds to pursuant to this legislative finance development projects. projects. enact ordinances for such purposes intended to authorizing the floating of bonds or promote the general welfare of the other instruments of indebtedness. comprehensive provincial land use plan. subject to (iii) Subject to the provisions of Book II of this Code and applicable (viii) Adopt measures to enhance laws and upon the majority vote of the full implementation of the all the members of the sangguniang national agrarian reform program panlalawigan. lease to private parties such public in order to promote the general buildings held in a proprietary welfare of the province and its capacity. and ordinances of component cities and granting tax exemptions.appropriate funds for specific vote of all the members of the programs. fees and all the members of the sangguniang charges upon such conditions and panlalawigan.

fix convicted prisoners in the province. facilitate efforts to promote the welfare of families below the (iii) Subject to the availability of poverty threshold. with the approval a sound jail management program. reasonable tuition fees and other . shall: diseases within its territorial jurisdiction. consonance with approved abused children. rules disadvantaged. dependents. in quarantine regulations to prevent addition to said services and the introduction and spread of facilities. the funds and to existing laws. and. and other needy and disadvantaged persons. delivery of the basic services and facilities as provided for under (v) Approve measures and adopt Section 17 of this Code. and institutions supported by the provincial government. for the poor but deserving students in schools located within its (4) Approve ordinances which shall jurisdiction or for students residing ensure the efficient and effective within the province. the sick. in unsound mind. persons of ecosystem in the province. (ii) Regulate and fix the license fees for such activities as provided for (iv) Establish a scholarship fund under this Code. disabled persons. provide for the establishment and operation of (vii) Establish and provide for the vocational and technical schools maintenance and improvement of and similar post-secondary jails and detention centers. and. and the exploited.government to private persons or school charges in educational entities. subject to establishment and maintenance of a availability of funds. (i) Adopt measures and safeguards against pollution and for the (vi) Provide for the care of paupers. and appropriate funds for the Culture and Sports and subject to subsistence of detainees and existing laws on tuition fees. and regulations. children and youth below eighteen facilitate or provide for the (18) years of age. particularly (ii) Subject to applicable laws. of the Department of Education. standards on human settlements juvenile delinquents. institute institutions. abandoned minors. and municipalities. establish and waterworks system or district support the operation of centers waterworks for supplying water to and facilities for said needy and inhabitants of component cities and disadvantaged persons. preservation of the natural the aged. drug and environmental sanitation.

(viii) Establish a provincial council Article One. and provide incentives for or public administration from a non. unit concerned. implementing guidelines issued pursuant thereto. a holder of a college programs and projects for the degree preferably in law. secretary to the sanggunian who appropriate funds for the support shall be a career official with the and development of the same. Qualifications. . a and to the province. 469. (ix) Establish a provincial council for the elderly which shall formulate (b) No person shall be appointed policies and adopt measures secretary to the sanggunian unless mutually beneficial to the elderly he is a citizen of the Philippines.A. rank and salary equal to a head of department or office. same to the presiding officer for his CITIES AND PROVINCES signature. The appointment of a secretary to the sanggunian is (5) Exercise such other powers and mandatory for provincial.APPOINTIVE resolutions.(a) There shall be a subject to the availability of funds. .Secretary to the whose purpose is the promotion of Sanggunian culture and the arts. and subject to resident of the local government the availability of funds. and Duties. of good moral appropriate funds to support character. (c) The secretary to the sanggunian shall take charge of the office of the (b) The members of the secretary to the sanggunian and sangguniang panlalawigan shall shall: receive a minimum monthly compensation corresponding to (1) Attend meetings of the Salary Grade twenty-seven (27) as sanggunian and keep a journal of its prescribed under R. coordinate with government agencies and non. functions as may be prescribed by law or ordinance. TITLE FIVE. (2) Keep the seal of the local government unit and affix the same with his signature to all ordinances.governmental agencies and recognized college or university. entities to support the programs and a first grade civil service eligible and projects of the elderly. Powers governmental organizations and. and or its equivalent. and other official acts LOCAL OFFICIALS COMMON of the sanggunian and present the TO ALL MUNICIPALITIES. SEC. city and perform such other duties and municipal governments. 6758 and the proceedings. . . commerce elderly.

all ordinances and resolutions enacted or adopted by (b) The treasurer shall be under the the sanggunian. 470. copies of ordinances version in the manner provided enacted by the sanggunian and duly under this Code. archives and. certified copies of Duties. upon request of any Qualifications. Powers. and certified by the presiding officer. purpose. copies of duly approved ordinances. (3) Forward to the governor or and cause the publication of the mayor. in the manner provided in Sections 56 and 57 under Book I Article Two .The Treasurer of this Code. of all ordinances and resolutions good moral character. for same together with the original approval. .(a) The treasurer shall be records of public character in his appointed by the Secretary of custody. in the case of the sangguniang (d) Exercise such other powers and barangay. the public during the usual business hours. as the case may be. a resident of the by the majority of the inhabitants local government unit concerned. as the case may be. and panlungsod or bayan concerned. SEC. bayan. of the governor or mayor. college degree preferably in . upon payment to the Finance from a list of at least three treasurer of such fees as may be (3) ranking. (5) Furnish. eligible recommendees prescribed by ordinance. as the case may be. governor or mayor. and interested party. to whom he shall report (7) Keep his office and all non. in the manner provided in Section 54 (9) Take custody of the local under Book I of this Code. (c) No person shall be appointed treasurer unless he is a citizen of (8) Translate into the dialect used the Philippines. a holder of a immediately after their approval. regularly on the tax collection confidential records therein open to efforts in the local government unit. with the dates of administrative supervision of the passage and publication thereof. Appointment. where applicable. the local library and annually account (4) Forward to the sanggunian for the same.. and to the sangguniang perform such other duties and panlalawigan concerned. in the case functions as may be prescribed by of the sangguniang panlungsod of law or ordinance relative to his component cities or sangguniang position. subject to civil service (6) Record in a book kept for the law. rules and regulations.

and information system of the local three (3) years in the case of the government unit. recognized college or university. The appointment of a treasurer shall be (6) In the case of the provincial mandatory for provincial. and other local government and SEC. assistant treasurer unless he is a citizen of the Philippines. perform the duties provided for under Book II of (e) Exercise such other powers and this Code. service eligible or its equivalent. He pursuant to the provisions under must have acquired experience in Book II of this Code. treasury or accounting service for at least five (5) years in the case of the (5) Maintain and update the tax city or provincial treasurer. of good moral character. city and treasurer. or law from a competent authority. and a first grade civil implementation of tax ordinances. and of the treasury office. of the governor or mayor. 471. public entrusted to him by law or other administration. rules and (2) Take custody of and exercise regulations. supervision over all treasury offices of component cities and (d) The treasurer shall take charge municipalities. law or ordinance. and shall: perform such other duties and functions as may be prescribed by (1) Advise the governor or mayor. and a first grade civil service eligible (4) Inspect private commercial and or its equivalent. He must have industrial establishments within the acquired at least five (5) years . public administration or jurisdiction of the local government law from a recognized college or unit concerned in relation to the university. proper management of the funds of the local government unit (b) No person shall be appointed concerned. municipal treasurer. eligible recommendees finance. . Assistant Treasurer.(a) national officials concerned An assistant treasurer may be regarding disposition of local appointed by the Secretary of government funds.commerce. as the case may be. a resident (3) Take charge of the of the local government unit disbursement of all local concerned. exercise technical municipal governments. government funds and such other a holder of a college degree funds the custody of which may be preferably in commerce. the sanggunian. subject to civil service law. and on such Finance from a list of at least three other matters relative to public (3) ranking.

or any system of tax mapping. case of the municipal assessor. or its equivalent. He must have acquired experience in real property (6) Conduct frequent physical assessment work or in any related surveys to verify and determine field for at least five (5) years in the whether all real properties within .(a) No person shall be of real property assessment. city and appointment of an assistant municipal governments. 472 . city and municipal (b) The assessor shall take charge governments. . The and three (3) years in the case of the appointment of an assessor shall be municipal assistant treasurer. plans and programs. and accounts of the treasurer or recommend changes in policies and otherwise arising in the offices of objectives. The mandatory for provincial. and three (3) years in the city or provincialassistant treasurer.experience in the treasury or case of the city or provincial accounting service in the case of the assessor.The Assessor taxation purposes. the treasurer and the assessor. Qualifications. and shall: assist the treasurer and perform such duties as the latter may assign (1) Ensure that all laws and policies to him. review. techniques. perform the duties provided for under Book II of (c) The assistant treasurer shall this Code. commerce. install and maintain a engineering. He shall have authority to governing the appraisal and administer oaths concerning notices assessment of real properties for and notifications to those taxation purposes are properly delinquent in the payment of the executed. real property tax and concerning official matters relating to the (2) Initiate. procedures and practices in the valuation and assessment of real properties for Article Three. SEC. appointed assessor unless he is a citizen of the Philippines. treasurer shall be optional for provincial. Powers (3) Establish a systematic method and Duties. a holder of a college degree preferably in civil or mechanical (5) Prepare. of the assessor's office. showing other related course from a graphically all property subject to recognized college or university. accounting system. a resident (4) Install and maintain a real of the local government unit property identification and concerned. of good moral character. . assessment and gather all data and a first grade civil service eligible concerning the same.

upon request of any requirements as may be prescribed interested party. report of all assessments. years in the case of the city or provincial assistant assessor. a resident of the local government unit (11) In the case of the assessor of a concerned. in provision by the component city or accordance with Title Two under municipality concerned to its Book II of this Code. and assessment. and a first assessment is the subject of the grade civil service eligible or its appeal. . component city or municipality a holder of a college degree attend. assessor's office of the minimum personnel . certified copies of by the Secretary of Finance. perform such other duties and functions as may be prescribed by (10) Submit every semester a law or ordinance. assessor. He must have acquired information or record in his experience in assessment or in any possession as may be required by related field for at least three (3) the board. upon payment of a service charge or fee to the (c) Exercise such other powers and treasurer. commerce. Assistant Assessor. personally or through an preferably in civil or mechanical authorized representative. and provide (8) Prepare a schedule of the fair all forms of assistance therefor: market value for the different Provided. all engineering. coordinate for taxation purposes of all real with component city or municipal properties in the local government assessors in the conduct of tax unit concerned. of good moral character.(a) assessments to the local chief No person shall be appointed executive and the sanggunian assistant assessor unless he is a concerned. and . upon full classes of real properties. and. equipment. citizen of the Philippines. exercise technical supervision and visitorial functions (7) Exercise the functions of over all component city and appraisal and assessment primarily municipal assessors. however. such assessment records of real property functions shall be delegated to the and all other records relative to its said city or municipal assessor. as well as cancellations and modifications of SEC. mapping operations and all other assessment activities. or any sessions of the local board of related course from a recognized assessment appeals whenever his college or university. and present or submit any equivalent.the province are properly listed in (12) In the case of the provincial the assessment rolls. and funding (9) Issue. That. 473.

service for at least five (5) years in allowances. . requirements. assist the assessor and perform such other duties as the latter may (3) Apprise the sanggunian and assign to him. (b) The accountant shall take (8) Post individual disbursements charge of both the accounting and to the subsidiary ledger and index internal audit services of the local cards.The Accountant budgetary allotment to which expenditures and obligations may SEC. government unit concerned and shall: (9) Maintain individual ledgers for officials and employees of the local . a resident before preparation of vouchers to of the local government unit determine completeness of concerned. and to (b) The assistant assessor shall the sanggunian concerned. liquidation. as the case may be. unit concerned. 474. and a certified public accountant. He must have acquired experience (6) Prepare statements of cash in the treasury or accounting advances.one (1) year in the case of the city or (1) Install and maintain an internal provincial assistant assessor. Qualifications. of good moral character. (4) Certify to the availability of Article Four. statements to the governor or mayor. thereto. city and municipal (2) Prepare and submit financial governments. the case of the municipal accountant. The audit system in the local appointment of an assistant government unit concerned. . and three (3) years in government unit. The appointment of an (7) Prepare statements of journal accountant is mandatory for the vouchers and liquidation of the provincial. assessor shall be optional for provincial. Powers be properly charged. reimbursements and the case of the provincial or city remittances pertaining to the local accountant. He shall have the other local government officials on authority to administer oaths on all the financial condition and declarations of real property for operations of the local government purposes of assessment. and Duties.(a) No person shall be appointed accountant unless he is a (5) Review supporting documents citizen of the Philippines. salaries. city and municipal same and other adjustments related governments.

recognized college or university. keep all records and reports related The appointment of a budget officer thereto. Powers and Duties. if any. (6) . government unit. at least five (5) years in the case of the provincial or city budget officer. unit concerned. Qualifications. He must have details of purchased furniture. reports to the Department of economics. governor or mayor. of good moral character.The Budget the case may be. and a first grade civil service eligible (10) Record and post in index cards or its equivalent. and equipment. and (1) Prepare forms. and (13) Exercise such other powers circulars embodying instructions on and perform such other duties and budgetary and appropriation functions as may be provided by law matters for the signature of the or ordinance. (c) The incumbent chief accountant in the office of the treasurer shall be (2) Review and consolidate the given preference in the budget proposals of different appointment to the position of departments and offices of the local accountant. shall be mandatory for the provincial. SEC. (3) Assist the governor or mayor. and municipal (12) Prepare journals and the governments. . (b) The budget officer analysis of obligations and maintain shall take charge of the budget and keep all records and reports office and shall: related thereto. (11) Account for all issued requests and at least three (3) years in the for obligations and maintain and case of the municipal budget officer.government unit pertaining to any related course from a payrolls and deductions. public administration or Budget and Management. a holder of a college (5) Submit periodic budgetary degree preferably in accounting. acquired experience in government fixtures. orders. including budgeting or in any related field for disposal thereof.(a) No person shall be (4) Study and evaluate budgetary appointed budget officer unless he implications of proposed legislation is a citizen of the Philippines. as the case may be. . in the preparation Officer of the budget and during budget hearings. city. 475. a and submit comments and resident of the local government recommendations thereon. as Article Five.

services of the budget officer provided under the Department of (b) The planning and development Budget and Management shall. unit concerned. . He must have acquired experience in development (8) Coordinate with the planning planning or in any related field for and development coordinator in the at least five (5) years in the case of formulation of the local government the provincial or city planning and unit development plan. a holder of a college development coordinator for the degree preferably in urban purpose of budgeting.Coordinate with the treasurer.(a) No person shall be appointed planning and (3) Integrate and coordinate all development coordinator unless he sectoral plans and studies is a citizen of the Philippines. 476. be planning and development office transferred to the local government and shall: unit concerned. development coordinator shall be mandatory for provincial. and other provided for in full in the budget of development plans and policies for the local government unit. and three (3) years in the case of the (c) Exercise such other powers and municipal planning and perform such other duties and development coordinator. (7) Assist the sanggunian or any related course from a concerned in reviewing the recognized college or university. Qualifications. physical. or its equivalent. and development coordinator. economics. a undertaken by the different resident of the local government functional groups or agencies. public administration. development studies. of good moral accountant. and Duties. and training programs necessary to evolve plans and SEC.The Planning and (2) Conduct continuing studies. . Powers programs for implementation. Thereafter. and the planning and character. Development Coordinator researches. of the budget officer shall be social. approved budgets of component and a first grade civil service eligible local government units. Article Six. planning. the appropriations for personal services (1) Formulate integrated economic. consideration of the local government development council. coordinator shall take charge of the upon effectivity of this Code. city and (d) The appropriations for personal municipal governments. The functions as may be prescribed by appointment of a planning and law or ordinance. .

review and recommend provided under Title Five. development programs. SEC. and formulate and recommend fiscal (b) The engineer shall take charge plans and policies for consideration of the engineering office and shall: of the finance committee of the local government unit concerned as (1) Initiate. techniques. improvement. maintenance. Book II changes in policies and objectives. projects. and other engineering matters. duties as may be prescribed by law supervise. plans and programs. The city and municipal engineer shall (6) Analyze the income and also act as the local building official. 477. a resident concerned. construction. bridges. and infrastructure. on local development council. the local development council. control over the secretariat of the as the case may be. (c) Exercise such other powers and perform such other functions and (3) Administer. The and other development planning appointment of an engineer shall be documents for the consideration of mandatory for the provincial. coordinate. Qualifications. and control the or ordinance. of good moral character. procedures and practices in (7) Promote people participation in infrastructure development and development planning within the public works in general of the local local government unit concerned. including investigation . and repair of roads. (4) Monitor and evaluate the of the local government unit implementation of the different concerned. He and activities in the local must have acquired experience in government unit concerned in the practice of his profession for at accordance with the approved least five (5) years in the case of the development plan. .(a) No person shall be (4) Provide engineering services to appointed engineer unless he is a the local government unit citizen of the Philippines. government unit concerned. public works. . and three (3) years in the case of the (5) Prepare comprehensive plans municipal engineer. of this Code.The Engineer public works projects of the local government unit concerned. and municipal governments. (8) Exercise supervision and (2) Advise the governor or mayor. provincial or city engineer. Powers and Duties. city. expenditure patterns. and other engineering and Article Seven. and a licensed civil engineer.

a provision of adequate facilities resident of the local government relative to health services provided unit concerned. engineering designs. formulate program implementation (5) In the case of the provincial guidelines and rules and regulations engineer. health officer. activities. . empowered to provide for under this Code. 478.and survey. as the case may be. supervise the management. The appointment of a health which the governor or mayor. and project health services. exercise technical for the operation of the said office supervision over all engineering for the approval of the governor or offices of component cities and mayor. Qualifications. . and a licensed medical practitioner. in and Duties.The Health consideration of the sanggunian Officer and provide technical assistance and support to the governor or SEC. implement the same.(a) No person shall be carrying out activities to ensure the appointed health officer unless he is delivery of basic services and a citizen of the Philippines. and to assist him in the efficient. of good moral under Section 17 of this Code. personnel and staff of said office. and three (3) years in particularly those which have to do the case of the municipal health with health programs and projects officer. Powers mayor. (2) Formulate measures for the Article Eight. character. (b) The health officer shall take charge of the office on health and (4) In addition to the foregoing shall: duties and functions. the health officer shall : . as the case may be. city and municipal which the sanggunian is governments. He must have acquired (3) Develop plans and strategies experience in the practice of his and upon approval thereof by the profession for at least five (5) years governor or mayor as the case may in the case of the provincial or city be. (1) Take charge of the office on feasibility studies. in order municipalities. effective and economical (c) Exercise such other powers and implementation of a health services perform such other duties and program geared to implementation functions as may be prescribed by of health-related projects and law or ordinance. is officer shall be mandatory for empowered to implement and provincial.

the passage of such ordinances as he may deem necessary for the Article Nine. a holder of a college accommodations such as hotels. municipal governments. and responsible for the civil registration .(a) No person shall be ordinances or regulations. . 479. Registrar (v) Recommend the prosecution of SEC. and a first grade civil houses. (5) Be in the frontline of health as the case may be. appointed civil registrar unless he is a citizen of the Philippines. particularly sanggunian on matters pertaining during and in the aftermath of man- to health. and (iii) Execute and enforce all laws. The appointment of a civil registrar (viii) Coordinate with other shall be mandatory for city and government agencies and non. He with the Sanitation Code. Powers any violation of sanitary laws. and (ii) Advise the governor or mayor. and Duties. law or ordinance. case of the municipal civil registrar. perform such other duties and functions as may be prescribed by (iv) Recommend to the sanggunian. degree from a recognized college or motels. . Qualifications. and the services delivery. exercise general projects to promote the health of supervision over health officers of the people in the local government component cities and unit concerned. must have acquired experience in civil registry work for at least five (vii) Conduct health information (5) years in the case of the city civil campaigns and render health registrar and three (3) years in the intelligence services. programs and health officer. made and natural disasters and calamities.The Civil preservation of public health. through the local health board. and the like. municipalities. a (vi) Direct the sanitary inspection resident of the local government of all business establishments unit concerned. lodging houses. in accordance service eligible or its equivalent. plans. of good moral selling food items or providing character. pension university. governmental organizations involved in the promotion and (b) The civil registrar shall be delivery of health services. ordinances and regulations relating (c) Exercise such other powers and to public health. (i) Formulate and implement (ix) In the case of the provincial policies.

after determining that the particularly those which have to do requirements and supporting with civil registry programs and certificates and publication thereof projects which the mayor is for the prescribed period have been empowered to implement and complied with. them. rules and of registered documents required by regulations issued to implement law. Powers and Duties. prescribed period. (vii)Coordinate with the National (2) In addition to the foregoing Statistics Office in conducting duties and functions. be.The registrable documents and judicial Administrator decrees affecting the civil status of persons in the appropriate civil SEC. issue the license which the sanggunian is upon payment of the authorized fee empowered to provide for under to the treasurer. (3) Exercise such other powers and (ii) File. implement the same. law or ordinance. (1) Develop plans and strategies and upon approval thereof by the (vi) Receive applications for the governor or mayor. and civil status of persons. . keep and preserve in a perform such other duties and secure place the books required by functions as may be prescribed by law. this Code.program in the local government (iv) Transmit to the Office of the unit concerned. duplicate copies and other pertinent laws. as the case may issuance of a marriage license and. 480.General. the Civil Code. within the Civil Registry Law. registry books. the civil educational campaigns for vital registrar shall: registration and assist in the preparation of demographic and (i) Accept all registrable documents other statistics for the local and judicial decrees affecting the government unit concerned.(a) No person shall be appointed administrator . . (iii)Transcribe and enter immediately upon receipt all Article Ten. Qualifications. (v) Issue certified transcripts or (c) The Civil Registrar shall take copies of any certificate or charge of the office of the civil registered documents upon registry and shall: payment of the prescribed fees to the treasurer. pursuant to the Civil Registrar. Term.

those which have to do with the management and administration. the government unit concerned. and (ii) Establish and maintain a sound three (3) years in the case of the personnel program for the local municipal administrator. and this Code. and control grade civil service eligible or its of the governor or mayor. He must have acquired this purpose. administrator shall be mandatory for the provincial and city (iii) Conduct a continuing governments. (5) Exercise such other powers and perform such other duties and . under the college or university. direction. on all other empowered to implement and matters relative to the management which the sanggunian is and administration of the local empowered to provide for under government unit. which the governor or mayor is as the case may be. implement the same particularly disasters and calamities. The term government unit designed to of administrator is coterminous promote career development and with that of his appointing uphold the merit principle in the authority. or any other work of all the officials of the local related course from a recognized government unit. (5) years in the case of the provincial or city administrator. The appointment of an local government service. a resident of the local duties and functions. of good administrator shall: moral character.unless he is a citizen of the (2) In addition to the foregoing Philippines. (4) Recommend to the sanggunian related programs and projects and advise the governor and mayor. charge of the office of the administrator and shall: (3) Be in the frontline of the delivery of administrative support (1) Develop plans and strategies and services. and optional for the organizational development of the municipal government. local government unit with the end in view of instituting effective (b) The administrator shall take administrative reforms. and a first supervision. law. and for equivalent. he may convene the experience in management and chiefs of offices and other officials administration work for at least five of the local government unit. particularly those related upon approval thereof by the to the situations during and in the governor or mayor. a holder of a college degree preferably in public (i) Assist in the coordination of the administration. as the case may aftermath of man-made and natural be.

mayor or sanggunian. Philippines. unit. The term of government unit or any official the legal officer shall be thereof. a resident of the local government unit concerned. the legal the Philippine Bar. and a member of duties and functions. and provide comments and as the case may be. Qualifications. That.(a) No person implement and which the shall be appointed legal officer sanggunian is empowered to unless he is a citizen of the provide for under this Code. and unit in all civil actions and special three (3) years in the case of the proceedings wherein the local municipal legal officer. Term. involving and provide legal assistance and any interest of the local government support to the governor or mayor. contracts. The proceedings where a component appointment of legal officer shall be city or municipality is a party mandatory for the provincial and adverse to the provincial city governments and optional for government or to another the municipal government. is a coterminous with that of his party: Provided. a special legal officer may be (b) The legal officer. . provisions of adequate facilities as provided for under Section 17 of (iii) Render his opinion in writing this Code. leases consideration of the sanggunian and other instruments. 481. the chief legal employed to represent the adverse counsel of the local government party.functions as may be prescribed by (2) Develop plans and strategies law or ordinance. unit. draft (1) Formulate measures for the ordinances. component city or municipality. shall take charge of the office of legal services and shall: (ii) When required by the governor. in carrying out recommendations on any the delivery of basic services and instruments already drawn. implement the same. bonds. Article Eleven. as the case may be. He must have officer shall: practiced his profession for at least five (5) years in the case of the (i) Represent the local government provincial and city legal officer. or mayor is empowered to Powers and Duties. in his official capacity. on any question of law when .The Legal particularly those which have to do Officer with programs and projects related to legal services which the governor SEC. in actions or appointing authority. . of good (3) In addition to the foregoing moral character. and upon approval thereof by the governor or mayor.

(4) Be in the frontline of protecting mayor. . initiate and degree in agriculture or any related prosecute in the interest of the local course from a recognized college or government unit concerned any university. functions as may be prescribed by law or ordinance. perform such other duties and as the case may be. of good moral (vi) When directed by the governor. . lease or service eligible or its equivalent.requested to do so by the governor. a holder of a college mayor. firm or corporation holding any franchise Article Twelve. mayor or a citizen of the Philippines. or sanggunian. 482. The position of the agriculturist shall be (3) Recommend measures to the mandatory for the provincial sanggunian and advise the governor government and optional for the or mayor as the case may be on all city and municipal governments. and a first grade civil civil action on any bond. municipal agriculturist. mayor or sanggunian. resident of the local government unit concerned. He other contract upon any breach or must have practiced his profession violation thereof. (b) The agriculturist shall take charge of the office for agricultural services.(a) No person shall be recommending appropriate action appointed agriculturist unless he is to the governor. and and Duties. as the case may be. (v) Investigate or cause to be investigated any person. human rights and prosecuting any violations thereof. approved and executive orders and three (3) years in the case of the issued by component units. and recommend appropriate action to (5) Exercise such other powers and the governor. a sanggunian. and or misconduct in office. other matters related to upholding the rule of law . particularly those (iv) Investigate or cause to be which occur during and in the investigated any local official or aftermath of man-made or natural employee for administrative neglect disasters or calamities.The or exercising any public privilege Agriculturist for failure to comply with any term or condition in the grant of such SEC. character. Qualifications. Powers franchise or privilege. and shall: . and in agriculture or acquired experience in a related field for at (vii) Review and submit least five (5) years in the case of the recommendations on ordinances provincial and city agriculturist. or sanggunian.

as in the production. under Section 17 of this Code.governmental with agricultural programs and organizations which promote projects which the governor or agricultural productivity through mayor is empowered to implement appropriate technology compatible and which the sanggunian us with environmental integrity. (iv) Enforce rules and regulations (2) Develop plans and strategies relating to agriculture and and upon approval thereof by the aquaculture. (5) (i) Ensure that maximum Recommend to the sanggunian and assistance and access to resources advise the governor or mayor. implement the same. preventive and . (v) Coordinate with government particularly those which have to do agencies and non. matters related to agriculture and cultural and marine products are aqua-culture which will improve the extended to farmers. technology arising out of and disseminating information on basic research on crops. (4) Be in the frontline of delivery of basic agricultural services. (3) In addition to the foregoing particularly those needed for the duties and functions. said measures to ensure the delivery as the case may be. the inhabitants. governor or mayor. approval of the sanggunian and and other agricultural matters provide technical assistance and which will maximize productivity. (1) Formulate measures for the control of plant diseases and pests. and (ii) Conduct or cause to be (c) Exercise such other powers and conducted location-specific perform such other duties and agricultural researches and assist in functions as may be prescribed by making available the appropriate law or ordinance. support to the governor or mayor. as the case may be. on all other marketing of agricultural and aqua. in the of basic services and provision of establishment and extension adequate facilities relative to services of demonstration farms or agricultural services as provided for aqua-culture and marine products. as the case may be. processing and the case may be. the survival of the inhabitants during agriculturist shall: and in the aftermath of man-made and natural disasters. fishermen and livelihood and living conditions of local entrepreneurs. empowered to provide for under this Code. in carrying out (iii) Assist the governor or mayor.

approval of the sanggunian and as the case may be. SEC. Qualifications. Powers and Duties. .(a) No person shall be (2) Develop plans and strategies appointed social welfare and and upon approval thereof by the development officer unless he is a governor or mayor. as the case may citizen of the Philippines. the social welfare and least five (5) years in the case of the development officer shall: provincial or city social welfare and development officer. and optional for municipal government. welfare programs and projects a duly licensed social worker or a which the governor or mayor is holder of a college degree preferably empowered to implement and in sociology or any other related which the sanggunian is course from a recognized college or empowered to provide for under university. He must have acquired experience in (3) In addition to the foregoing the practice of social work for at duties. service eligible or its equivalent. . The appointment of a social implement appropriate measures to welfare and development officer is alleviate their problems and mandatory for provincial and city improve their living conditions. and a first grade civil this Code. in carrying out children up to six (6) years of age.The Social adequate facilities relative to social Welfare and Development welfare and development services Officer as provided for under Section 17 of this Code. governments. (1) Formulate measures for the (iii) Assist the governor or mayor. 483. (ii) Provide relief and appropriate crisis intervention for victims of (b) The social welfare and abuse and exploitation and development officer shall take recommend appropriate measures charge of the office on social welfare to deter further abuse and and development services and shall: exploitation. implement the same particularly of the local government unit those which have to do with social concerned. and three (3) (i) Identify the basic needs of the years in the case of the municipal needy. total development and protection of as the case may be. of good moral character. a resident be. Article Thirteen. in implementing provide technical assistance and the barangay level program for the support to the governor or mayor. the disadvantaged and the social welfare and development impoverished and develop and officer. measures to ensure the delivery of basic services and provision of .

prisoners and parolees. and utilization. and victims of functions as may be prescribed by drug addiction. the rehabilitation of law or ordinance. forestry. appointed environment and natural building. 484.(iv) Facilitate the implementation (c) Exercise such other powers and of welfare programs for the perform such other duties and disabled. and municipal matters related to social welfare and governments. the prevention of juvenile delinquency and such other activities which Article Fourteen. resources officer unless he is a citizen of the Philippines. (4) Be in the frontline of service conservation. abuse and neglect. and three aftermath of man-made and natural (3) years in the case of the disaster and natural calamities.governmental concerned.The would eliminate or minimize the ill. organizations which have for their a holder of a college degree purpose the promotion and the preferably in environment. Environment and Natural effects of poverty. resources officer is optional for as the case may be. on all other provincial. university. elderly. agriculture or any related course disadvantaged. of at delivery. particularly those which least five (5) years in the case of the have to do with immediate relief provincial or city environment and during and assistance in the natural resources officer. Resources Officer (v) Initiate and support youth SEC. city. . He vulnerable and high-risk to must have acquired experience in exploitation. . a resident (vi) Coordinate with government of the local government unit agencies and non. Qualifications. and resources management officer shall take charge of the office on . municipal environment and natural resources officer. development services which will improve the livelihood and living (b) The environment and natural conditions of the inhabitants. Powers welfare programs that will enhance and Duties. underprivileged or from a recognized college or impoverished groups or individuals. environmental and natural resources management. The appointment (5) Recommend to the sanggunian of the environment and natural and advise the governor or mayor. protection of all needy. and a first grade civil particularly those identified to be service eligible or its equivalent.(a) No person shall be the role of the youth in nation. of good moral character.

consideration of the sanggunian and provide technical assistance (iii) Manage and maintain seed and support to the governor or banks and produce seedlings for mayor. in forests and tree parks. carrying out measures to ensure the delivery of basic services and (iv) Provide extension services to provision of adequate facilities beneficiaries of forest development relative to environment and natural projects and render assistance for resources services as provided for natural resources-related under Section 17 of this Code. financial and (1) Formulate measures for the infrastructure assistance. the environment and natural resources (4) Be in the frontline of the officer shall: delivery of services concerning the environment and natural resources. particularly those which have to do particularly mining of gold. (5) Recommend to the sanggunian and advise the governor or mayor. and utilization of mineral resources. (i) Establish. duties and functions. air and this Code. tree parks. conservation and utilization activities consistent with ecological (2) Develop plans and strategies balance. as the case may (v) Promote the small-scale mining be. industrial tree farms and agro- forestry projects. as the case may be. during and in the aftermath of man- greenbelts and similar forest made and natural calamities and projects and commercial forest. mangroves. implement the same. maintain. protect and particularly in the renewal and preserve communal forests. on all matters . as the case may be. rehabilitation of the environment watersheds.environment and natural resources (ii) Provide extension services to and shall: beneficiaries of forest development projects and technical. water pollution with the assistance of the Department of Environment (3) In addition to the foregoing and Natural Resources. with environment and natural resources programs and projects (vi) Coordinate with government which the governor or mayor is agencies and non.governmental empowered to implement and organizations in the which the sanggunian is implementation of measures to empowered to provide for under prevent and control land. like disasters. and upon approval thereof by the governor or mayor.

and delivery of basic services and . functions as may be prescribed by particularly those which have to do law or ordinance. and appropriate planning of municipal governments. land appointment of the architect is reclamation activities.The Architect empowered to implement and which the sanggunian is SEC. appointed architect unless he is a citizen of the Philippines. provision of adequate facilities conservation. in undeveloped. relative to architectural planning application of appropriate and design as provided for under technology and other matters Section 17 of this Code. with architectural planning and design programs and projects which the governor or mayor is Article Fifteen . as the case may perform such other duties and be. the architectural (1) Formulate measures for the plans and design submitted by consideration of the sanggunian governmental and non- and provide technical assistance governmental entities or and support to the governor or individuals. 485. He must (i) Prepare and recommend for have practiced his profession for at consideration of the sanggunian the least five (5) years in the case of the architectural plan and design for provincial or city architect. and carrying out measures to ensure the poorly-designed areas. city and of land. Qualifications.relative to the protection. maximum utilization. .(a) No person shall be this Code. a duly licensed architect. a resident (3) In addition to foregoing duties of the local government unit and functions. the architect shall: concerned. as the case may be. of good moral character. and the local government unit or a part three (3) years in the case of the thereof. particularly those for mayor. including the renewal of municipal architect. the greening optional for provincial. Powers empowered to provide for under and Duties. governor or mayor. implement the same. underdeveloped. related to the environment and natural resources. marine and for esh ore are as. (b) The architect shall take charge (ii) Review and recommend for of the office on architectural appropriate action of the planning and design and shall: sanggunian. as the case may be. The slums and blighted areas. and (2) Develop plans and strategies and upon approval thereof by the (c) Exercise such other powers and governor or mayor.

Qualifications. He must have experience in writing articles and (4) Be in the frontline of the research papers. and (1) Formulate measures for the (c) Exercise such other powers and consideration of the sanggunian perform such other duties and and provide technical assistance functions as may be prescribed by and support to the governor or law or ordinance. or its equivalent. and at least one (1) year in of basic facilities and physical the case of municipal information structures during and in the officer. television or broadcast media architectural planning and design. a holder of a aesthetics and the maximum college degree preferably in utilization of the land and water journalism. or in writing for delivery of services involving print. of at least three (3) years in the case particularly those related to the of the provincial or city information redesigning of spatial distribution officer. mass communication or within the jurisdiction of the local any related course from a government unit. Powers said services and may fully avail of and Duties. city and municipal governments. The term of the (5) Recommend to the sanggunian information officer is co-terminous and advise the governor or mayor. The appointment of the aftermath of man-made and natural information officer is optional for calamities and disasters. as the case may be. with that of his appointing as the case may be.(iii) Coordinate with government Philippines. appointed information officer unless he is a citizen of the . 486.The delivery of basic services and Information Officer provision of adequate facilities so that the public becomes aware of SEC. in providing the information and research data required for the Article Sixteen. . on all other authority. . matters relative to the architectural planning and design as it relates to (b) The information officer shall the total socioeconomic take charge of the office on public development of the local information and shall: government unit. compatible with recognized college or university. mayor. of good individuals involved in the moral character. a resident of the local and non-government entities and government unit concerned.(a) No person shall be the same. environmental integrity and and a first grade civil service eligible ecological balance. the provincial.

and (3) In addition to the foregoing duties and functions. resident of the local government unit concerned. a holder of a college the various sectors of the degree preferably in business community on matters and issues administration with special training that affect the livelihood and the in cooperatives or any related quality of life of the inhabitants and course from a recognized college or encourage support for programs of university. Article Seventeen. adequate. and projects which the governor or as the case may be. with city cooperatives officer. particularly those which have to do with public information and (5) Recommend to the sanggunian research data to support programs and advise the governor or mayor. Powers may be required by law or and Duties. Qualifications. and law or ordinance. He must have experience in (4) Be in the frontline in providing cooperatives organization and information during and in the management of at least five (5) aftermath of manmade and natural years in the case of the provincial or calamities and disasters. upon approval thereof by the and casualties during and after the governor or mayor. . and a first grade civil the local and national government. and rehabilitation. implement the same. the (c) Exercise such other powers and information officer shall: perform such other duties and functions as may be prescribed by (i) Provide relevant. timely information to the local government unit and its residents. and to accelerate relief be. 487.The (ii) Furnish information and data Cooperatives Officer on local government units to government agencies or offices as SEC. development of the local government unit. . to help minimize injuries and. (2) Develop plans and strategies thereof. as the case may emergency. of good moral (iii) Maintain effective liaison with character. and non-governmental appointed cooperative officer unless organizations to be furnished to he is a citizen of the Philippines. service eligible or its equivalent. a said agencies and organizations. on all other mayor is empowered to implement matters relative to public and which the sanggunian is information and research data as it empowered to provide for under relates to the total socioeconomic this Code. and three special attention to the victims (3) years in the case of municipal .(a) No person shall be ordinance.

the functions as may be prescribed by cooperatives officer shall: law or ordinance. (i) Assist in the organization of cooperatives. in carrying out measures to ensure the (4) Be in the frontline of delivery of basic services and cooperatives organization. viability as an economic enterprise and social organization. provision of facilities through the rehabilitation or viability- development of cooperatives. The (ii) Provide technical and other appointment of the cooperatives forms of assistance to existing officer is optional for the provincial cooperatives to enhance their and city governments.The Population Officer . governor or mayor. with the integration of cooperatives as the case may be. and in enhancement. and this Code. particularly during providing access to such services and in the aftermath of man-made and facilities. mayor. to aid in their survival (2) Develop plans and strategies and. and natural calamities and disasters. particularly those which have to do and advise the governor or mayor. (b) The cooperatives officer shall take charge of the office for the (iii) Assist cooperatives in development of cooperatives and establishing linkages with shall: government agencies and non- government organizations involved (1) Formulate measures for the in the promotion and integration of consideration of the sanggunian. implement the same. on all other principles and methods in programs matters relative to cooperatives and projects which the governor or development and viability- mayor is empowered to implement enhancement which will improve and which the sanggunian is the livelihood and quality of life of empowered to provide for under the inhabitants. if necessary subsequent and. (5) Recommend to the sanggunian. the concept of cooperatives in the and provide technical assistance livelihood of the people and other and support to the governor or community activities. as the case may be. upon approval thereof by the rehabilitation. . Article Eighteen.cooperatives officer. as the case may be. (c) Exercise such other powers and (3) In addition to the foregoing perform such other duties and duties and functions.

as offices shall continue to maintain the case may be. as the case may and a first grade civil service eligible be. governor or mayor. a holder of a college degree with specialized training in (2) Develop plans and strategies population development from a and upon approval thereof by the recognized college or university. of good moral services and facilities. The appointment of a population (3) In addition to the foregoing officer shall be optional in the local duties and functions. That provinces and cities which have existing population (i) Assist the governor or mayor. in the such offices for a period of five (5) implementation of the years from the date of effectivity of Constitutional provisions relative to this Code.SEC. . (b) The population officer shall take charge of the office on (ii) Establish and maintain an population development and shall: updated data bank for program operations. mayor. promotion of responsible parenthood. officer shall: however. in carrying out measures to ensure the . implement the same. after which said offices population development and the shall become optional. Qualifications. or its equivalent.(a) No person shall be provision of adequate facilities appointed population officer unless relative to the integration of the he is a citizen of the Philippines. 488. He must have particularly those which have to do experience in the implementation of with the integration of population programs on population development principles and development or responsible methods in programs and projects parenthood for at least five (5) years which the governor or mayor is in the case of the provincial or city empowered to implement and population officer and three (3) which the sanggunian is years in the case of the municipal empowered to provide for under population officer. as the case may be. a population development principles resident of the local government and in providing access to said unit concerned. development planning (1) Formulate measures for the and an educational program to consideration of the sanggunian ensure the people's participation in and provide technical assistance and understanding of population and support to the governor or development. character. Powers delivery of basic services and and Duties. this Code. the population government unit: Provided.

as the case may be. cultural heritage of the inhabitants. SEC. and consideration of the sanggunian. functions as may be prescribed by particularly those which have to do law or ordinance. for the provincial and city governments.(a) No person shall be (3) In addition to the foregoing appointed veterinarian unless he is duties and functions. in of animal diseases. of good moral character. carrying out measures to ensure the delivery of basic services and . on all medicine.The which the sanggunian is Veterinarian empowered to provide for under this Code. (iii) Implement appropriate provision of adequate facilities training programs responsive to the pursuant to Section 17 of this Code. Powers and Duties. Qualifications. a veterinarian shall: resident of the local government concerned. year in the case of the municipal veterinarian. and (2) Develop plans and strategies and upon approval thereof by the (c) Exercise such other powers and governor or mayor. . milk and dairy products for public (b) The veterinarian shall take consumption. . prevent or cure all forms mayor. (iii) Regulate and inspect poultry. 489. He must have practiced matters pertaining to the slaughter his profession for at least three (3) of animals for human consumption years in the case of provincial or and the regulation of city veterinarian and at least one (1) slaughterhouses. charge of the office for veterinary services and shall: (iv) Enforce all laws and regulations for the prevention of (1) Formulate measures for the cruelty to animals. as the case may be. implement the same. (i) Advise the governor or the a licensed doctor of veterinary mayor. and provide technical assistance (v) Take the necessary measures to and support to the governor or eradicate. the a citizen of the Philippines. as the case may perform such other duties and be. with the veterinary-related activities which the governor or mayor is empowered to implement and Article Nineteen. The appointment of a (ii) Regulate the keeping of veterinarian officer is mandatory domestic animals.

(a) No person shall be (2) Develop plans and strategies appointed general services officer and upon approval thereof by the unless he is a citizen of the governor or mayor. including outbreak of highly-contagious and management of supply. Powers and Duties.The General and which require general services Services Officer expertise and technical support services. a holder of a with the general services supportive college degree on public of the welfare of the inhabitants administration. and at least in the aftermath of man-made and three (3) years in the case of the natural calamities and disasters. provincial and city governments. delivery of basic services and provision of adequate facilities pursuant to Section 17 of this Code Article Twenty. property. . Qualifications. in the case of the provincial or city particularly those arising from and general services officer. as the case may Philippines. and consideration of the sanggunian and provide technical assistance (c) Exercise such other powers and and support to the governor or perform such other duties and mayor. The appointment of a general (5) Recommend to the sanggunian services officer is mandatory for the and advise the governor or mayor. 490. and general resulting in the depletion of animals sanitation. a resident of the local be. poultry and other domestic animals used for work or (1) Formulate measures for the human consumption. on all other matters relative to veterinary (b) The general services officer services which will increase the shall take charge of the office on number and improve the quality of general services and shall: livestock. implement the same. of at least five (5) years for work and human consumption. (4) Be in the frontline of veterinary must have acquired experience in related activities. . He this Code. and a first grade civil empowered to provide for under service eligible or its equivalent. deadly diseases. in functions as may be prescribed by carrying out measures to ensure the law or ordinance. SEC. of good particularly those which have to do moral character. municipal general services officer. government unit concerned. business which the governor or mayor is administration and management empowered to implement and from a recognized college or which the sanggunian is university. as the case may be. . such as in the general services. and in situations solid waste disposal. as the case may be.

(v) Maintain and supervise and janitorial. natural calamities and disasters. the general information regarding prices. on all other matters relative to general services. who by law. owned by the local (vii) Perform archival and record government unit and those granted management with respect to to it in the form of donation. reasonable rental rates of private properties which may be leased for (5) Recommend to the sanggunian the official use of the local and advise the governor or mayor. disposal. (3) In addition to the foregoing (vi) Collate and disseminate duties and functions. records of offices and departments reparation. as the case may be. real or personal. as the case may be. clearing up of waste materials or debris. maintenance. real or personal. are entitled to creation. (viii) Perform all other functions (ii) With the approval of the pertaining to supply and property governor or mayor. such as reasonable rental rates for local the possible or imminent government properties. security. . and counterpart of joint projects. unit. whether destruction or damage to records. as the case may management heretofore performed be. accountable for all properties. landscaping and other related services in all local (c) Exercise such other powers and government public buildings and perform such other duties and other real property. local officials or other public and enforce policies on records officials. government unit. assign building or land space to by the local government treasurer. particularly during and in (iv) Recommend to the governor or the aftermath of man-made and mayor. assistance and of the local government unit. which will be supplies. as the case may be. whether owned functions as may be prescribed by or leased by the local government law or ordinance. and such space. services officer shall: shipping and other costs of supplies and other items commonly used by (i) Take custody of and be the local government unit. properties. the services related activities. and structures leased to public or private entities and the orderly and sanitary by the local government. (iii) Recommend to the governor or (4) Be in the frontline of general mayor.

. . Purpose of Organization. who shall attend all meetings or SEC. and five sanggunians. The board shall appoint affecting barangay government its secretary and treasurer and administration and securing. shall serve as liga shall be composed of the ex-officio members of the barangay representatives of sangguniang bayan. 492. including the component political subdivision levels. TITLE SIX. may deem necessary for the solutions thereto. city. primary purpose of determining the and national levels directly elect a representation of the Liga in the president. Organization. The board in his absence or incapacity. create such other positions as it through proper and legal means.There shall be an organization of SEC. The duly elected presidents CHAPTER I . respectively. 491. SEC. liga ng mga barangay for the metropolitan political subdivision. They presidents of component municipal shall serve as such only during their . 494. or on the national level.Every national liga and shall be charged barangay shall be represented in with the overall operation of the liga said liga by the punong barangay. provincial. city and provincial provincial and metropolitan levels. city. . .Liga ng Mga metropolitan political subdivision Barangay chapters shall constitute the National Liga ng mga Barangay. (5) members of the board of articulating and crystallizing issues directors. from among the members of the Chapters. municipal. the Metropolitan Manila chapter and Article One. panlungsod.The duly elected chapters of the liga.LEAGUES OF and city chapters shall constitute LOCAL GOVERNMENT UNITS the provincial chapter or the AND ELECTIVE OFFICIALS metropolitan political subdivision chapter. by a shall coordinate the activi ties of the sanggunian member duly elected chapters of the liga.LEAGUES OF of highly-urbanized cities. a vice. 493. Ex-Officio Membership deliberations called by the different in Sanggunians. . and for ventilating. .The liga all barangays to be known as the at the municipal.president. The liga shall presidents of the liga at the have chapters at the municipal. LOCAL GOVERNMENT UNITS provincial chapters. The cities and municipalities of municipal and city chapters of the Metropolitan Manila. for the purpose among its members. sangguniang municipal and city barangays. A secretary-general shall be elected SEC. The duly elected panlalawigan. sangguniang respectively. National Liga. management of the chapter. Representation.

which in no case shall barangay inhabitants. SEC. affecting municipal government administration. Powers. 497.Every (c) Supplement the efforts of municipality shall be represented in government in creating gainful the league by the municipal mayor employment within the barangay. barangays in order to forge linkages with government and non. Functions and governmental organizations and Duties of the League of thereby promote the social.There shall be an organization of designed for the total development all municipalities to be known as of the barangays and in consonance league of municipalities for the with the policies. 495. who shall attend all meetings and participate in the (e) Serve as a forum of the deliberations of the league. Representation. and securing.Theleague of economic and political well-being of municipalities shall: the barangays.League of SEC. by the vice-mayor or a sanggunian member duly (d) Adopt measures to promote the elected for the purpose by the welfare of barangay officials. . (b) Assist in the education of through proper and legal means. be beyond the term of office of the sanggunian concerned. functions which will bring about programs and projects affecting stronger ties between barangays municipalities as a whole. SEC. projects of the national government articulating and crystallizing issues . programs and primary purpose of ventilating. . (a) Give priority to programs . .The Liga shall: SEC. Purpose of Organization. The league shall participation in local government form provincial chapters composed administration in order to promote of the league presidents for all united and concerted action to component municipalities of the achieve country-wide development province. Powers. 498. members. Functions and Municipalities Duties of the Liga.term of office as presidents of the and promote the welfare of the liga chapters. Article Two. barangay residents for people's solutions thereto. . Municipalities. or in his absence. goals. and (a) Assist the national government (f) Exercise such other powers and in the formulation and perform such other duties and implementation of the policies. 496. .

501. SEC. The (e) Supplement the efforts of the League may form chapters at the national government in creating provincial level for the component opportunities for gainful cities of a province. . Highly- employment within the urbanized cities may also form a municipalities. and for the purpose by the members. articulating and united and concerted action for the crystallizing issues affecting city attainment of country-wide government administration.(b) Promote local autonomy at the municipalities. 500.League of promotion of the welfare of all Cities municipalities and its officials and employees. 499. . . securing.The perform such other duties and league of cities shall: functions as the league may prescribe for the welfare of the (a) Assist the national government in the formulation and . . municipal level. Representation. by the city vice-mayor or a seeking the necessary assistance of sanggunian member duly elected the national government. Functions and (h) Exercise such other powers and Duties of the League of City. and SEC.There shall be an organization of (d) Encourage people's all cities to be known as the League participation in local government of Cities for the primary purpose of administration in order to promote ventilating. and development goals. absence. through proper and legal means. SEC. (c) Adopt measures for the Article Three. solutions thereto. the league. programs and league of component cities.Every city shall be represented in the (g) Serve as a forum for league by the city mayor or in his crystallizing and expressing ideas. Purpose of Organization. chapter of the League. Powers. The National League shall be composed of the (f) Give priority to programs presidents of the league of highly- designed for the total development urbanized cities and the presidents of the municipalities in consonance of the provincial chapters of the with the policies. providing the private sector avenues who shall attend all meetings and for cooperation in the promotion of participate in the deliberations of the welfare of the municipalities. projects of the national government.

the national government and providing the private sector avenues SEC. league. vice-governor or a sanggunian member duly elected for the (g) Serve as a forum for purpose by the members. and The league of provinces shall: (h) Exercise such other powers and (a) Assist the national government perform such other duties and in the formulation and functions as the league may implementation of the policies. who shall crystallizing and expressing ideas. solutions thereto. Representation. Powers. (f) Give priority to programs SEC. cities. programs and projects affecting cities as a whole. 503. by the provincial the national government. articulating (d) Encourage people's and crystallizing issues affecting participation in local government provincial and metropolitan administration in order to promote political subdivision government united and concerted action for the administration.There shall be an organization of promotion of the welfare of all cities all provinces to be known as the and its officials and employees. 504. Purpose of Organization. SEC. the Metropolitan Manila Area and (e) Supplement the efforts of the any metropolitan political national government in creating subdivision shall be considered as opportunities for gainful separate provincial units of the employment the cities.Every designed for the total development province shall be represented in the of cities in consonance with the league by the provincial governor or policies. For this purpose. prescribe for the welfare of the programs and projects affecting provinces as a whole. 502.League of (b) Promote local autonomy at the Provinces city level. Functions and for cooperation in the promotion of Duties of the League of Provinces. . League of Provinces for the primary purpose of ventilating. Article Four . . development goals. . - the welfare of the cities. (c) Adopt measures for the .implementation of the policies. programs and projects of in his absence. and securing. attend all meetings and participate seeking the necessary assistance of in the deliberations of the league. attainment of country-wide through proper and legal means.

That the administration in order to promote proceeds from said fund-raising united and concerted action for the projects and activities shall be used attainment of countrywide primarily to fund the projects for development goals. pertinent accounting and auditing rules and regulations: Provided. cities provinces and metropolitan and provinces shall elect chapter- political subdivisions. to all Leagues (c) Adopt measures for the SEC. .Provisions Common provincial level. (h) Exercise such other powers and SEC.(b) Promote local autonomy at the Article Five. government units and from fund- raising projects and activities (d) Encourage peoples without the necessity of securing participation in local government permits therefor: Provided. Funding. the prescribe for the welfare of the leagues for municipalities. 506. A . programs and projects director's resolutions. Organizational perform such other duties and Structure. The funds of the national government and a chapter shall be deposited as providing the private sector avenues chapter funds and funds of the for cooperation in the promotion of national league shall be deposited the welfare of the provinces. (g) Serve as a forum for That the treasurer shall be bonded crystallizing and expressing ideas. . (a) All leagues promotion of the welfare of all shall derive its funds from provinces and its officials and contributions of member local employees. (b) All funds of leagues shall be (f) Give priority to programs deposited as trust funds with its designed for the total development treasurer and shall be disbursed in of the provinces in consonance with accordance with the board of the policies. level and national-level boards of directors and a set of officers headed by the president. and as national funds. subject to the pertinent (e) Supplement the efforts of the provision of this Code and the national government in creating pertinent provisions of the opportunities for gainful Omnibus Election Code. 505. which the said proceeds have been raised.To ensure the effective functions as the league may and efficient administration. subject to of thenational government. in an amount to be determined by seeking the necessary assistance of the board of directors. employment within the province.

508. of component cities and All other matters not herein municipalities shall be an ex-officio otherwise provided for affecting the member of the sangguniang internal organization of the leagues panlalawigan concerned and shall of local government units shall be serve as such only during his term governed by their respective of office as president of the constitution and by-laws which are provincial federation of sanggunian hereby made suppletory to the members of component cities and provision of this Chapter: Provided. .. the chapters and of the national league. subject to applicable positions as may be deemed provisions of this Title and necessary for the management of pertinent provisions of this Code.LEAGUES AND shall adopt a Constitution and by- FEDERATIONS OF LOCAL laws which shall govern their ELECTIVE OFFICIALS internal organization and operation: Provided. the Constitution and existing laws. which in no case That said Constitution and By-laws shall be beyond the term of office of shall always conform to the the sanggunian panlalawigan provisions of the Constitution and concerned. may form directors on the chapter or national their respective leagues or level may create such other federation. federation of sanggunian members laws of the Liga and the Leagues. The duly elected president of the provincial SEC. and other elective local from among the national league officials of local government units. projects and elect a board of directors and a and activities of chapter and the set of officers headed by the national-level league. cities or provinces shall form a provincial federation shall coordinate programs. sanggunian always conform to the provision of members of barangays. component cities. 507. Constitution and By- laws.Organization . municipalities. The board of political subdivisions.Constitution and By. Constitution and by-laws shall governor. . 509.The leagues or federations CHAPTER 2 . members to manage the day to day including those of the Metropolitan operation and activities of the Manila area and any metropolitan national league. The national board of (b) Sanggunian members of directors of the leagues for component cities and municipalities municipalities. highly-urbanized cities and . SEC. . president. existing laws. That said SEC. municipalities. vice-mayors.secretary-general shall be chosen provinces.(a) Vice.

city. without prejudice to the . subject to the availability of funds. Such ordinances shall also be published in a newspaper of general circulation.SEC.(a) ordinances with penal sanctions shall be posted at prominent places in the provincial capitol. Posting and Publication of Ordinances with Penal Sanctions. Funding. whichever occurs later. as the case may be. . The local government unit concerned may OF THE PHILIPPINES appropriate funds to support the leagues or federation organized BOOK IV pursuant to this Section. for a minimum period of three (3) consecutive weeks. where available. Unless otherwise provided therein. except in the case of barangay ordinances. MISCELLANEOUS AND FINAL PROVISIONS TITLE ONE.The leagues and federations may derive their funds from contributions of THE LOCAL individual league or federation members or from fund-raising GOVERNMENT CODE projects or activities. 511. municipal or barangay hall. within the territorial jurisdiction of the local government unit concerned. said ordinances shall take effect on the day following its publication. . or at the end of the period of posting. 510. .PENAL PROVISIONS SEC. (b) Any public officer or employee who violates an ordinance may be meted administrative disciplinary action.

or suspension or dismissal from office both such imprisonment and fine. 512. where available. 514.000. . Refusal or Failure of Any SEC. chief executive officer of the Official Gazette within seven (7) days SEC.000. Engaging in Prohibited following the approval of the said Business Transactions or ordinance for publication purposes. Withholding of Benefits hereof.00) nor more than Ten 393 hereof shall be punished with thousand pesos (P=10. appear shall be reflected in the in the territorial jurisdiction of such records of the lupon secretary or in . exceeding Five hundred pesos (P=500. who violate the prohibitions provided in Section 89 of Book I SEC. and to publish said by any of the contending parties. . or street. at copies of such ordinances to the the discretion of the court.filing of the appropriate civil or unit. shall be punished with Accorded to Barangay Officials. imprisonment for six months and Willful and malicious withholding one day to six years. . of the official or employee at the discretion of the court. .Refusal or Collections and Disbursements. or a fine of not of any of the benefits accorded to less than Three thousand pesos barangay officials under Section (P=3. shall be punished by a fine not criminal action. itemization in a newspaper of Such refusal or willful failure to general circulation. 515. 513. SEC.00) or by imprisonment (c) The secretary to the sanggunian not exceeding one (1) month. responsible therefor. its plaza and main chairman. Possessing Illegal Pecuniary The Official Gazette may publish Interest.Any local official and any ordinances with penal sanctions for person or persons dealing with him archival and reference purposes.00). willful failure of any party or Failure by the local treasurer or the witness to appear before the lupon local chief accountant to post the or pangkat in compliance with a itemized monthly collections and summons issued pursuant to the disbursements of the local provisions on theKatarungang government unit concerned within Pambarangay under Chapter 7. or concerned shall transmit official both such fine and imprisoment. Failure to Post and Party or Witness to Appear before Publish the Itemized Monthly the Lupon or Pangkat. ten (10) days following the end of Title One of Book III of this Code every month and for at least two (2) may be punished by the city or consecutive weeks at prominent municipal court as for indirect places in the main office building of contempt of court upon application the local government unit filed therewith by the lupon concerned. the pangkat chairman.

Any fine and imprisonment.00) nor (P=1. shall be imposed at the property tax or to assist the assessor discretion of the court. Such fine or other penalty. property. or both SEC. The same of a local government unit is penalty shall be imposed upon any authorized to prescribe fines or officer charged with the duty of other penalties for violation of tax collecting the tax due on real ordinances but in no case shall such property who willfully or fines be less than One thousand negligently fails to collect the tax pesos (P=1. Omission of Property less than one (1) month nor more from Assessment or Tax Rolls by than six (6) months. at the Tax ordinances. A pangkat to the assessment of taxable real member who serves as such shall be property shall. the administration of the real or both. or who . the punished by a fine of not less than amount of which is to be One thousand pesos (P1. sangguniang barangay may who willfully fails to discharge such prescribe a fine of not less than One duties shall. or who intentionally from filing any counterclaim arising violates or fails to perform any duty out of. or who willfully or the same cause of action.00) nor more than and institute the necessary Five thousand pesos (P=5000. more than Five thousand pesos (P5000. 516.00) or imprisonment of not SEC. assessing real property who willfully fails to assess.00). be entitled to an honorarium.the minutes of the pangkat intentionally omits from the secretary and shall bar the assessment or tax roll any real complainant who fails to appear.00) nor punished by a fine of not less than more than One thousand pesos Five hundred pesos (P500. or both such Officers and Other Acts. 517. Any other officer required by one (1) month nor more than six (6) this Code to perform acts relating to months. or necessarily connected imposed upon him by law relating with the complaint. .00).000.000.The sanggunian discretion of the court. not less than one (1) month nor more than six (6) months. Penalties for Violation of such fine and imprisonment. at the officer charged with the duty of discretion of the court. .00). and the negligently underassesses any real respondent who refuses to appear. upon conviction be hundred pesos (P=100. The or treasurer in such administration. upon conviction. property which he knows to be from seeking judicial recourse for taxable. subject to the provisions (P5000.00) determined by the sanggunian nor more than Five thousand pesos concerned.000. or by imprisonment of in this Code cited above. proceedings for the collection of the nor shall imprisonment be less than same.

conviction. with the primary (1) month nor more than six (6) objective of providing a more months. Any imprisonment. upon in any contract for the construction. at the discretion concerned who fails to dispose of of the court. (1) month nor more than six (6) materials. auction in compliance with the pertinent provisions of this Code.00) nor more than Five this Code at least once every five (5) thousand pesos (P5000. 518. or both such fine and responsive and accountable local imprisonment. be subject to a fine Every Five Years. provisions of said Title shall be removed from office and shall be SEC. Prohibited Acts Related The Government Service Insurance to the Award of Contracts Under System (GSIS) shall establish and the Provisions on Credit Financing. . at the discretion of government structure. . or years and as often as it may deem imprisonment of not less than one necessary. or equipment of any kind months. administer an appropriate system . or their relatives intentionally and deliberately within the fourth civil degree of delays the assessment of real consanguinity or affinity. or both such fine and to be used in the said project. Insurance Coverage.PROVISIONS official whose acts hinder the FOR IMPLEMENTATION prompt disposition of delinquent real property at public auction shall. or imprisonment of not less than one for the procurement of any supplies.00). or by of Title Four in Book II hereof. operation. or not less than Five hundred pesos maintenance of any project (P500. 522.00). 521.Congress shall of not less than One thousand pesos undertake a mandatory review of (P1000. city. the court. 520. without prejudice to delinquent real property at public prosecution under other laws.00) nor more than Five awarded pursuant to the provisions thousand pesos (P5000. to enter property or the filing of any appeal into or have any pecuniary interest against its assessment shall. Mandatory Review upon conviction. and any other local government TITLE TWO. be punished by a fine of acquisition. provincial. . or municipal .SEC.The local treasurer than two (2) years. SEC.Any government official who government. at the discretion of person convicted for violation of the the court. 519. Government Agents .It shall be unlawful for any public Delaying Assessment of Real official or employee in the Property and Assessment Appeals. Failure to Dispose of punishable by imprisonment of not Delinquent Real Property at Public less than one (1) month. nor more Auction. - SEC. SEC.

and the facilities. undertake an actuarial study. determine SEC. he shall responsibilities are substantially be entitled to a gratuity from the . the barangay secretary. . 524. and other properties of local government unit concerned in any office or body of a local the case of local officials and government unit abolished or employees. if entitled project within the territorial under the laws then in force. Inventory of the premiums payable. equipment. buildings. national government or the local the members of the sangguniang government unit concerned. and not eligible for retirement. reorganized under this Code shall be transferred to the office or body Where the employee concerned is to which its powers. equivalent to an the barangay treasurer. or reconstruction of these facilities through a closer cooperation among SEC. Personnel Retirement the various agencies of the national and/or Benefits. 525. city. Appropriations Act. functions. receive jurisdiction of any local government the retirement and other benefits unit shall be undertaken without accruing thereunder: Provided. case may be. informing the local chief executive however. as the barangay. The amount a periodic inventory of needed for the implementation of infrastructure and other community the said insurance system shall be facilities and undertake the included in the annual General maintenance. improvement. unit separated from the service as a result of reorganization effected (b) No infrastructure or community under this Code shall. That such benefits shall be and the sanggunian concerned. officials and employees. Records and Properties. said employee is entitled to receive the GSIS is hereby directed to pursuant to existing laws. For this purpose. 523.under which the punong barangay. given funding priority by the Department of Budget and SEC.(a) Each amount of appropriations needed to local government unit shall conduct support the system. . and Infrastructure and Other recommend to Congress the Community Facilities. - Management in the case of national All records. and the amount not lower than one (1) members of the barangay tanod month salary for every year of shall enjoy insurance coverage as service over and above the provided in this Code and other monetary value of the leave credits pertinent laws. issue rules and regulations.An official or government operating within the employee of the national province. repair. or municipality government or local government concerned.

531.TRANSITORY after the effectivity of this Code PROVISIONS unless amended by the sanggunian concerned. That all obligations of the regular and recurring transactions local government unit concerned to and activities of local government the LWUA shall first be settled prior units. charges. - municipalities and barangays in the All powers. 530. 528. effect the owed by local government units to deconcentration of requisite the national government in authority and power to the unremitted contributions to the appropriate regional offices or field Integrated National Police Fund. Application of this Code in violation of. . otherwise known as "The Provincial Water Utility Act of 1973. to said devolution. and autonomous regions until such time attributes granted by Presidential as the regional government Decree Numbered One hundred concerned shall have enacted its ninety-eight (P.All existing written off in full. such from national agencies or offices powers.devolved. Government Units. . SEC. government shares of taxes. the provisions of this to Local Government Units in the Code. 529.D. 526. . cities. and fees collected by the SEC. own local government code. in writing. ." to the SEC. SEC. . (a) The national government shall. functions. 527. Tax Ordinances or local government units. . six Unremitted national collections and (6) months after the effectivity of statutory contributions. are hereby Revenue Measures. 198). offices of national agencies or the Special Education Fund. or SEC. Prior Approval or Local Water Utilities Clearance on Regular and Administration (LWUA) may be Recurring Transactions.Six (6) devolved in toto to the existing local months after effectivity of this water districts should they opt or Code. prior approval of or clearance choose to exercise.All debts this Code. . Autonomous Regions. Debt Relief for Local Requisite Authority and Power. tax ordinances or revenue measures of local government units shall continue to be in force and effect TITLE THREE. . functions and attributes: shall no longer be required for Provided. or inconsistent with.This Code shall apply to all provinces. No. Local Water Districts. Deconcentration of SEC. and offices whose major functions are other statutory contributions as not devolved to local government well as in unremitted national units.

.(1) Program (2) Debts due GOCCs. upon concurrence GOCCs. . . government agency. and other small-scale turn offset these obligations against projects are hereby written off in the outstanding advances made by full. The national government may instead buy the government shall assume all debts obligations of the local government incurred or contracted by local units from the private utilities at a government units from GFIs. . and private utilities that are by the private utilities concerned. and (1) Debts due GFIs. - The national government may settle (2) Program loans granted to local these obligations at a discounted government units by national rate by offsetting against the government agencies and which outstanding obligations of such were utilized by the local units for private utilities to government- community development. 1988. owned corporations. shall through offsetting.Obligations to the following schemes: Home Development and Mutual Fund (Pag-ibig). outstanding as of December 31. collect from the debtors belonging to the private sector concerned. government-owned and indebted to any GOCC or national controlled corporations (GOCCs). GOCCs may in livelihood. the national and private utilities. That outstanding advances made by the the national government agency National Treasury in behalf of the tasked with the implementation of government-owned and controlled these programs shall continue to corporations concerned. . from the coverage of this Section. only to the likewise be written off from the extent of the obligations of local books of the local government units governments against the concerned: Provided.The loans secured by local government national government may settle units which were relent to private such obligations at discounted rate persons. the National Treasury in their behalf.The national those pertaining to premium government may buy outstanding contributions and amortization obligations incurred by local payments of salary and policyloans government units from government to the Government Service financing institutions at a Insurance System are excluded discounted rate. (b) Program loans. In the case of obligations (c) Settlement of debts due to owed by local government units to government financing institutions private utilities which are not (GFIs). Medicare. discounted rate. in accordance with the (d) Limitations. however. natural or juridical. (3) Debts Due Private Utilities.

(a) The restructured and an amortization first elections for the sangguniang schedule prepared. the regular the national government . the national purpose of training the newly government shall write off the debt elected sangguniang kabataan of the local government unit officials in the discharge of their concerned at the rate of five percent functions. That in Section 103 of Batas Pambansa such amount shall not exceed five Blg. (5%) for every one percent (1%) increase in revenues generated by (c) For the regular elections of the such local government unit over sangguniang kabataan. These SEC. balance of said funds. . based on the kabataan to be conducted under capability of the local government this Code shall be held thirty (30) unit to pay. The elections for the sangguniang national government is hereby kabataan shall be held one hundred authorized to deduct from the twenty (120) days after the quarterly share of each local barangay elections thereafter. taking into days after the next local elections: consideration the amount owed to Provided. . The national the provisions of this Section shall government shall not charge be included in the annual General interest or penalties on the Appropriations Act. Elections for the outstanding obligations shall be Sangguniang Kabataan. GOCCs.Such amount their obligations to GFIs. The local government unit concerned. That. outstanding balance owed by the local government units. government unit in the internal revenue collections an amount to be (b) The amount pertaining to the determined on the basis of the ten percent (10%) allocation for the amortization schedule of the local kabataang barangay as provided for unit concerned: Provided. .Local local revenue collection shall be government units shall pay back the computed starting from the year national government whatever 1988. amounts were advanced or offset by the national government to settle (f) Appropriations. the annual increase in national government . For this be taken from the ten percent (10%) . if there be As incentive to debtor-local any after the said elections. 532. shall be government units to increase the administered by the Presidential efficiency of their fiscal Council for Youth Affairs for the administration. (e) Recovery schemes for the purpose. 337 is hereby reappropriated percent (5%) of the monthly for the purpose of funding the first internal revenue allotment of the elections mentioned above. funds shall that of the preceding year. as may be necessary to implement and private utilities.

(3)Three (3) shall have been elected and the members of the House of respective pederasyon presidents Representatives to be appointed by have been selected: Provided. (1) The Executive Secretary. Formulation of (ii) The League of Cities.of the barangay funds reserved for (b) The Committee shall be the sangguniang kabataan. 1992 shall be considered following: as the first elections provided for in (i) Secretary of the Interior and this Code. kabataang barangay officials elected (ii) Secretary of Finance. who shall be the Chairman. within the said period shall be (iii)Secretary of Budget and extended correspondingly to Management. (d) All seats reserved for the pederasyon ng mga sangguniang (2) Three (3) members of the kabataan in the different Senate to be appointed by the sanggunians shall be deemed President of the Senate. the President shall convene the Oversight Committee as herein (c) The Committee shall submit its provided for. SEC. thereby recommendation of the Oversight ensuring compliance with the Committee shall be deemed principles of local autonomy as approved. Regulations. Code. That. of the following: (i) The League of Provinces. 533. the defined under the Constitution. as composed of the following: provided for in Section 328 of this Code. Thereafter. The term of office of the Local Government. Committee shall supervise the . 1988 and (4) The Cabinet. and coincide with the term of office of (5) One (1) representative from each those elected under this Code. Implementing Rules and (iii)The League of Municipalities. The said Committee report and recommendation to the shall formulate and issue the President within two (2) months appropriate rules and regulations after its organization. If the necessary for the efficient and President fails to act within thirty effective implementation of any and (30) days from receipt thereof. to include vacant until such time that the the Chairman of the Committee on sangguniang kabataan chairmen Local Government. . to include the elections for the kabataang Chairman of the Committee on barangay conducted under Batas Local Government. Pambansa Blg. represented by the January 1. the all provisions of this Code.(a) Within one (1) and month after the approval of this (iv) The Liga ng mga Barangay. 337 at any time between January 1. the Speaker.

1594 is the conduct of said campaign. concerned. otherwise Code to the local government units. . 337. likewise recommend the orders.(a) functions mandated under this Batas Pambansa Blg. concerning the barangay are hereby For this purpose. 112 personnel . and 1136 are hereby Committee to fund the undertaking repealed and rendered of no force of an information campaign on this and effect. and Executive Order No. Section 12 of Presidential Decree No. with the least possible disruptions to existing programs (b) Presidential Decrees Nos. 464. as amended. 752. Repealing Clause. the government offices. (e) The following provisions are hereby repealed or amended insofar as they are inconsistent with the TITLE FOUR. 1741. Presidential the secretariat of the Committee Decree No. properties. 1939 and the leagues constituting the regarding hospital fund. 87. 558.000). Code. known as the Local Government together with the corresponding Code. agencies or offices to be involved for this purpose. PROVISIONS 16. memoranda corresponding appropriations and issuances related to or necessary to effect the said transfer. and Presidential charged against the Contingent Decrees Nos. Committee. 632. which shall be Decree No. 231 as amended. . 559 and the Executive Secretary. 381. The Committee shall 1191. Executive Order No. and 29 of Presidential Decree No. 436. and projects. the services of a repealed. 144 as amended by shall be provided by the Office of Presidential Decrees Nos. is hereby allotted to the 526. Presidential Decree No. technical staff shall be enlisted from among the qualified employees of (c) The provisions of Sections 2. 477. The Committee shall formulate the guidelines governing (d) Presidential Decree No.000. 534. assets and (1987). Fund.FINAL provisions of this Code: Sections 2. 3. liabilities of the offices or agencies 319 (1988) are hereby repealed.transfer of such powers and SEC. Section 3. and 4 of Republic Act No. (e) The sum of Five million pesos 436 as amended by Presidential (P5. and hereby repealed insofar as it shall determine the national governs locally-funded projects. Presidential Decree No. . Congress. 1508 and such other decrees. 684. 5447 regarding the Special (d) The funding requirements and Education Fund. 704. a (3) and b (2) of Republic Act No. instructions.

. 69. and 74 of Presidential Decree No. unless otherwise provided herein. 536.If. SEC. and (f) All general and special laws. SEC. 53. 71.This Code shall take effect on January first. or part or parts thereof which are inconsistent with any of the provisions of this Code are hereby repealed or modified accordingly. city charters. 66. 67. 70. for any reason or reasons. . acts. and Section 16 of Presidential Decree No. 68. executive orders. any part or provision of this Code shall be held to be unconstitutional or invalid. as amended. Separability Clause. nineteen hundred ninety-two. 72. decrees. 73. as amended. other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect. . 535. 463. 972. after its complete publication in at least one (1) newspaper of general circulation. Effectivity Clause.Sections 52. proclamations and administrative regulations.