Creation of LGU

Province, City or Municipality - Congress

Barangay - Ordinance
ARMM - Regional Assembly

Income Population Land Area

(Dept of Finance) (Land Mgt Bureau or DENR) (NSO/PSA)
Province 20,000,000 250,000 2000 km2 Plebiscite
Municipality 2,500,000 25,000 50 km2
120 days
City 100,000,000 150,000 100 km2
Highly Urbanized City 50,000,000 200,000
Barangay 2,000 population
5,000 (in case of Metro political subdivision or Highly Urbanized cities)

IRA General Allocation

Province - 23% Population - 50%

Cities - 23% Land Area - 25%
Municipalities - 34% Equal Sharing - 25%
Barangay - 20%
→P80,000 to all then Population - 60%
Equal Sharing - 40%

40% to LGU from GOCCs

Province - 20%
City/Municipality - 45% or Highly Urbanized Cities - 65%
Barangay - 35% Barangay - 35%

80% in case hydrothermal, geothermal and other sources of energy

Special Economic Zones - tax 5%

National Government - 3%
Host local government - 1%
Areas contiguous to Ecozone - 1%

50% Excess collection in VAT

City - 20%
National Government - 80%

VAT Manufacturer (without Branch) - 100% to the City or Municipality

If paid by manufacturer, producer… - 30% to Principal/Main
70% to Branch (prorate if has many factories)
If paid by manufacturer, producer… other than
Place where factory is located - 30% to Principal
- 42% to factory location
- 28% to plantation location
Real Property Tax
Basic - maximum of 1% but 2% for Cities and Municipalities within Metropolitan Manila Area
SEF - 1%
Idle Land- 5%
Idle Land defined:
Agricultural lands - more than 1 hectare, ½ of which remains uncultivated
- if with at least 50 trees, NOT considered idle
Land other than Agri - more than 1,000m2, ½ of which remains unimproved

4 installments - March 31, June 30, September 30, December 31

Prompt Payment - 10%

Advance Payment - 20%

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Distribution of RPT
Province - 35% in case of City - 70%
Municipality - 40% city Barangay - 30%
Barangay - 25%
In case of Metro Authority - 35%
Municipality - 40% municipality Municipality - 35%
within Metro Manila Barangay - 30% - 50% location barangay
- 50% equally

IRA Release – 5 days end of quarter

Development Fund - 20%
Sanggunian Kabataan(for Brgy) - 10%
Board of canvassers Municipality - 36 hrs
City - 48 hrs
Province - 72 hrs
Application for relief from accountability to 30 days
auditor
Processing of designation of treasurer By RO within - 15 days before expected
vacancy
Submitted to BLGF - 10 days from issuance of order
Confirm - 15 days otherwise deemed
Approved
Paternity leave - 7 days
Incapacity of treasurer and designation Inform secretary of finance thru BLGF- 24 hrs
Issue Order of Designation - 48 hrs
OIC receives salary for current
position - 90 days
Leave of absence Treasurer: To Secretary of Finance
Assistant Treasurer:
Less than 15 days -to provincial treasurer
More than 15 days -to BLGF Director
Out of country -Secretary of Finance
Assessment or Notice becomes final and 60 days
executory
PROTEST (RPT and Revenue Ordinance File - 30 days
Appeal) Decide - 60 days
Revenue Ordinance Pre-publication - 10 days from filing
Public hearing - not earlier than 10 days
Veto by LCE (Province) 15 days
(C/M) 10 days
Liquidation Salaries - 5 days
Petty and Field operating exp - 20 d
Official travel (Foreign) - 60 d
(Local) - 30 d
Confidential/ Intelligence - 1 month
GOCC Collection Remit - 5 days
Remittance Advice to
Treasurer of Phils - 3 days
Bonds Cash Tickets, Cattle.., Marriage - 10% of total value
Barangay Treasurer - 10,000
With money and property - Based on schedule but
accountability not to exceed 5M
Bond notification to the Treasurer of the 5 days
Philippines
Cash Advance not used for 2 months should be returned
Cash Advance for Petty Operating Expenses Enough for recurring expenses for 1 month
Cash Advance for Field Current OE Require for 2 months

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Taxes

Franchise
50% of 1% of gross receipts
Printing and Publication
1/20 of capital investment for newly started business
Transfer of Real Property
Amusement Tax Not more than 30% Equally to province and Municipality
Professional Tax Not more than P300
Peddlers P50
Delivery Trucks Not more than P500
Sand Gravel and other Quarry Resources Not more than 10% of FMV
Province - 30% For Highly Urbanized City
City/Mun - 30% City - 60%
Barangay - 40% Brgy - 40%

Assessment Roll
Dec 31
Real Property Accrues
Notice of time for collection Jan 31
Statement covering Income and Expenditures
July 15
Budget Proposal by Head of Office
Statement covering Actual Income (with Accountant) Sept 15

RA 7160 Local Government Code of 1991

RA 6713 Code of Conduct
RA 6657 Comprehensive Agrarian Reform Law
RA 6810 Countryside & Brgy Establishment..
RA 8792 Recognition and Use of Electronic Commercial and Non-Commercial…

SALN must be filed within

a. within thirty (30) days after assumption of office;

b. on or before April 30, of every year thereafter; and
c. within thirty (30) days after separation from the service.

File to

a. Constitutional and national elective officials - National office of the Ombudsman;

b. Senators and Congressmen - Secretaries of the Senate and the House of Rep
Justices - Clerk of Court of the Supreme Court;
Judges - Court Administrator
All national executive officials - Office of the President;
c. Regional and local officials and employees - Deputy Ombudsman in their respective regions
d. Officers of the armed forces from the rank of
colonel or naval captain - Office of the President
Below said ranks - Deputy Ombudsman in their respective regions
e. All other public officials and employees - Civil Service Commission

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