Notes on

Local Government Code (Public Corporations)

Corporation – an artificial being created by
operation of law, having the right of succession
and the powers, attributes and properties
expressly authorized by law or incident to its
existence
CLASSES:
a. Public Corporation
- One created by the state either
by general or special act for
purposes of administration
b. Private Corporation
- Those formed for some private
purpose, aim or end.
CLASSES OF PUBLIC CORPORATION:
a. Quasi-Public Corporation
- Created as agencies of the
state for narrow and limited
purposes without powers and
liabilities of self-governing
corporations
- Renders public service or
supply public wants
b. Municipal Corporation
- body politic and corporate
constituted by the
incorporation of the
inhabitants for purposes of
Local government thereof;
- Established by law partly as an
agency of the state to assist in
the civil government of the
country.
ELEMENTS OF MUNICIPAL CORPORATION:
(L-CIP)
a. A Legal creation or incorporation
b. A Corporate name by which the artificial
personality or legal entity is known and in
which all corporate acts are done
c. Inhabitants constituting the population
who are invested with the political and
corporate power which are executed
through duly constituted officers and
agents;
d. A place or territory within which the Local
Civil Government and corporate functions
are excercised
Local Government – political subdivision of a
nation or state which is constituted by law and
has substantial control of local affairs
a. Public or Governmental
b. Private or Corporate

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SOURCES OF POWER OF LOCAL GOVERNMENTS:
a. 1987 Constitution; its provisions in Local
Governments
b. Local Government Code of 1991; and
c. All existing laws, acts, decrees, executive
orders, proclamations and administrative
regulations not inconsistent with the 1987
constitution and the Local Government
Code of 1991.
CLASSIFICATION OF LOCAL GOVERNMENT
POWERS:
a. Express Powers
b. Implied Powers
c. Inherent powers
- Perpetual Succession
- To sue and be Sued
- Purchase, hold and sell
property
- Have a common seal
- Make by-laws and ordinances
d. Legislative and Executive powers
e. Intramural and Extramural Powers
f. Governmental and Municipal Powers
g. Mandatory and Discretionary Powers
EXECUTION OF MANDATORY POWERS
When the charter of statute specifically
prescribes the manner by which the certain
corporate acts are to be executed and points out
the agency or officers to execute them, no other
method should be used.
If the law is silent on the manner,
corporate authorities are necessarily clothed with
discretion in determining the same – provide the
means should be reasonable.
RULES REGARDING THEIR PROPERTIES:
Refer to:
- Art. 423-424 of New Civil Code
- Art. 344 of New Civil Code (a)
KINDS OF PROPERTIES OF LOCAL GOVERNMENT
UNITS:
1. Property for Public Use
- Provincial, City, Municipal or
Barangay Roads/streets,
squares, fountains, public
waters and promenades that
are open for use for everybody
- Public works for public service
paid for by said units
Ex: Provincial, City, Municipal
or Barangay buildings and
water systems and may not be
free for use for everybody
ALIENATION OF PROPERTIES OF LOCAL
GOVERNMENT UNITS
1. Properties for public use cannot be
alienated as such and may not be
acquired by prescription
2. Patrimonial properties may be
alienated and acquired by prescription
*refer to case of Municipality of Oas vs.
Roa 7 Phil 20
Cases to be noted:
1. Province of Zamboanga del Norte vs. City
of Zamboanga 22 SCRA 1334

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 2. City of Manila vs. Intermediate Appellate
Court 179 SCRA 428
TYPES OF LOCAL GOVERNMENT
1. De Jure Municipal Corp.
- Created or recognized by
operation of law
2. Municipal Corporation by Prescription
- Exercised their powers from
time immemorial with a
charter, which is presumed to
have been lost or destroyed
3. De Facto Municipal Corporations
- Where the people have
organized themselves, under
color of law, into ordinary
municipal bodies.
Requisites for De Facto Municipal
Corporations
- Valid Law authorizing
incorporation
- An attempt in good faith to
organize under it;
- A colourable compliance with
law
- An assumption of corporate
powers
BOOK 1
Basic and General Principles
Principle of the Local Government Code:
Under the 1987 Constitution, it simply means
decentralization; it does not make the local
governments sovereign within the state or an
“imperium in imperio”. (Basco v. PAGCOR, G.R. 91649,
May 14, 1991)
General Powers and Attributes of Local
Government Units
A. Creation
- A Local Government Unit may be created,
divided, merged, abolished or its boundaries
substantially altered either by:
1. Law enacted by Congress in case of
province, city, municipality or any other
political subdivision;
2. By an ordinance passed by the Sangguniang
Panlalawigan or Sangguniang Panlungsod
concerned in the case of a barangay
located within its territorial jurisdiction,
subject to such limitations and
requirements prescribed in the LGC. (Sec.
6, R.A. 7160)

Requisites and Limitations:

1. Plebiscite requirement – must be approved by

majority of the votes cast in a plebiscite called
for such purpose in the political unit or units
directly affected.

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**The plebiscite must be participated in by the
residents of the mother province in order to conform
to the constitutional requirement.
2. Income requirement – must be sufficient on
acceptable standards to provide for all
essential government facilities and services
and special functions commensurate with the
size of its population as expected of the local
government unit concerned. Average annual
income for the last consecutive year should
be at least:
- Province – P 20M
- Highly Urbanized City – P 50M
- City – P 20M (100M RA. 9009
amending Sec 450 of LGC)
- Municipality – P 2.5M
3. Population requirement – to be determined as
the total number of inhabitants within the
territorial jurisdiction of the local government
unit concerned. The required minimum
population shall be:
- Barangay – 2K; 5K in: Metro
Manila
- Highly urbanized cities
a. Municipality – 25K
b. City – 150K
c. Province – 250K
4. Land requirement – must be contiguous, unless it
comprises two or more islands or is separated by a
local government unit; properly identified by metes
and bounds; and sufficient to provide for such basic
services and facilities. Area requirements are:
a. Municipality – 50 sq. km (Sec.442 R.A.
7160)
b. City – 100 sq. km (Sec.450 R.A. 7160)
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c. Province – 2,000 sq.km (Sec.461 R.A. 7160)
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Division, Merger and Abolition:
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REQUIREMENTS FOR DIVISION AND MERGER OF
LOCAL ______________________________________________
GOVERNMENT UNITS:
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1. It shall not reduce the income, population or land
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area of the LGU/S concerned to less than
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minimum requirements prescribed;
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2. Income classification of the original LGU/S shall
not______________________________________________
fall below its current income classification
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prior to division. (Sec.8 R.A. 7160)
3. Plebiscite be held in LGUs affected (Sec.10 R.A.
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7160) ______________________________________________
4. Assets and liabilities of creation shall be equitably
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distributed between the LGUs affected and new LGU.
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(R.A. 688)
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Abolition of Local Government Units:
When its income, population or land area has
been irreversibly reduced to less than the minimum
standards prescribed for its creation, as certified by
the national agencies mentioned. (Sec. 9, R.A. 7160)
The Following may abolish a LGU:
1. Congress – in case of provinces,
city, municipality, or any other
political subdivision.
2. Sangguniang Panlalawigan or
Sangguniang Panglungsod – in
case of a barangay, except in
Metropolitan Manila area and in

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 cultural communities. (Sec.9 R.A.
7160)
Requirements for Abolishing an LGU:
1. The law or ordinance abolishing a local
government unit shall specify the province,
city, municipality, or barangay with which the
local government unit sought to be abolished
will be incorporated
2. Approved by a majority of the votes cast in a
plebiscite called for the purpose in the
political unit or units directly affected. (Sec.10
R.A. 7160)
Governmental Powers of an LGU:
a. The interests of the public generally, as
distinguished from those of a particular class, require
the interference of the state. (Equal protection clause)
b. The means employed are reasonably
necessary for the attainment of the object sought to
be accomplished and not duly oppressive. (Due
process clause)
c. Exercisable only within the territorial limits
of the LGU, except for protection of water supply (Sec
16, R.A. 7160)
d. Must not be contrary to the Constitution
and the laws.

1. Police power 2. Eminent Domain

2. Basic services and facilities
3. Power to generate and apply resources
4. Power of eminent domain
5. Taxing Power
6. Reclassification of Land
7. Local legislative power
8. Closure and opening of roads
9. Corporate Powers
10. Liability of LGUs
11. Settlement of Boundary Disputes
12. Succession of Local Officials
13. Discipline of Local Officials
14. Authority over police units
1. Police Power
- LGUs exercise the police power under the
general welfare clause. (Sec 16, R.A. 7160 and is not
inherent.
Requisites/Limitations of Police Power:
Requisites for valid excercise of power of Eminent
Domain by the LGU:
1. An Ordinance is enacted by the local
legislative council authorizing the local chief
executive, in behalf of the local government
unit, to exercise the power of eminent
domain or pursue expropriation proceeding
over a particular property.
** A resolution will not suffice for a LGU to be able to expropriate
private property; a municipal ordinance is different from a
resolution in that an ordinance is a law while a resolution is merely
a declaration of the sentiment or opinion of a lawmaking authority
on a specific matter.
2. For Public use, purpose or welfare of for the benefit
of the poor or landless
3. Payment of just Compensation

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4. A valid and definite Offer has been previously made
to the owner of the property sought to be
expropriated, but said offer was not accepted.
(Municipality of Paranaque vs. V.M. Realty
Corporation G.R. No. 127820. July 20, 1998)
3.Taxing Power
The charter or statue must plainly show an
intent to confer that power or the municipality cannot
assume it. And the power when granted is to be
construed strictissimi juris. (Medina vs. City of Baguio,
G.R. No. L‐4060 August 29, 1952). This power is not
inherent on LGU’s
3 main sources of revenues of local government
units:
1. Taxes, fees, and charges. (Sec. 5, Art. X,
1987 Constitution)
2. Share in the national taxes. (Share in the
proceeds of the utilizations and development of the
national wealth within their areas. (Sec. 7, Art. X, 1987
Constitution)
3. Sec. 6, Art. X, 1987 Constitution)
4. Closure of Roads
Any local road, alley, park, or square falling
within its jurisdiction may be closed, either
permanently or temporary. (Sec 21(a) R.A. 7160)
may be sold or dispensed with to the general public.
(Sec 21(d) R.A. 7160)
Limitations in case of permanent and temporary
closure:
In case of permanent closure:
a. Must be approved by at least 2/3 of all the
members of the sanggunian and when necessary
provide for an adequate substitute for the public
facility
b. Adequate provision for the public safety
must be made
c. The property may be used or conveyed for
any purpose for which other real property may be
lawfully used or conveyed, but no freedom park shall
be closed permanently without provision for its
transfer or relocation to a new site. (Sec 21(a&b) R.A.
7160)
In case of temporary closure:
a. For actual emergency, fiesta celebration,
public rallies, agricultural or industrial works and
highway telecommunications and water work projects
b. Duration of which shall be specified
c. Except for those activities not officially
sponsored or approved by the LGU concerned (Sec
21(c) R.A. 7160)
5.Local Legislative Power

Any city, municipality or barangay may, by
ordinance, temporarily close and regulate the use of a
local street, road, thoroughfare or any other public
place where shopping, Sunday, flea or night markets
may be established and where articles of commerce
Who can exercise Local Legislative Power?
Province/Sangguiang Panlalawigan
- Vice Governor
City/Sangguniang Panglungsod

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 - City Vice-Mayor
Municipality/Sangguniang Bayan
- Municipal Vice-Mayor Ordinance vs. Resolution
Baranggay/Sangguniang Barangay Ordinance Resolution
- Punong Barangay Law Merely a declaration of
sentiment or opinion of a
Requirements of a sanggunian session: lawmaking body on a
specific matter
1. Shall be open to public unless it is a closed‐door General and permanent Temporary in nature
character
session
Third reading is necessary Generally, Not necessary
for an ordinance except unless decided
2. No two sessions, regular or special, may be otherwise by a majority
held in a single day of all the sangguniang
members (Article 107,
pars. a and c,
3. Minutes of the session be recorded and each Implementing Rules and
Regulations of RA 7160)
sanggunian shall keep a journal and record of
its proceedings which may be published upon
resolution of the sanggunian concerned. Requisites for a valid legislation of LGU’s:

1.Must not Contravene the constitution and any

4. In case of special sessions:
a. Written notice to the members must be
served personally at least 24 hours before
statute
2. Must not be Unfair or oppressive
3. Must not be Partial or discriminatory

b.Unless otherwise concurred in by 2/3 votes
of the sanggunian members present, there being no
quorum, no other matters may be considered at a
special session except those stated in the notice. (Sec.
52 R.A. 7160)
4. Must not Prohibit, but may regulate trade
5.Must not be Unreasonable
6.Must be General in application and Consistent with
public policy. (Magtajas vs. Pryce Properties
Corporation, Inc, G.R. No. 111097 July 20, 1994)

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Initiative:
The legal process whereby the registered voters of a
LGU may directly propose, enact or amend any
ordinance. (Sec. 120 R.A. 7160)
Referendum:
The legal process whereby the registered voters of the
LGU may approve, amend or reject any ordinance
enacted by the sanggunian. (Sec. 126 R.A. 7160)
Limitations of Local Initiative:
1. It shall not be exercised for more than once a
year.
2. It shall extend only to subjects or matters
which are within the legal powers of the
sanggunian to enact. (Sec. 124 R.A. 7160)
**Any proposition or ordinance approved through an
initiative and referendum shall not be repealed,
modified or amended by the sanggunian within 6
months from the date of approval thereof, and may be
amended, modified or repealed within 3 years
thereafter by a vote of ¾ of all its members. In case of
barangays, the period shall be 18 months after the
approval thereof. (Sec. 125 R.A. 7160)
What is the effect of the enforcement of a
disapproved ordinance or resolution?
It shall be sufficient ground for the suspension
or dismissal of the official or employee (Sec. 58, R.A.
7160)
When is the effectivity of ordinances or resolutions?
Generally, Within 10 days from the date a
copy is posted in a bulletin board and in at least 2
conspicuous spaces. (Sec. 59(a) R.A. 7160)
Except when unless otherwise stated in the ordinance
or resolution. (Sec. 59(a) R.A. 7160)
6. Corporate Powers of LGU
1. To have continuous succession in its corporate
name
2. To sue and be sued
3. To have and use a corporate seal
4. To acquire and convey real or personal property
5. To enter into contracts; and
6. To exercise such other powers as granted to
corporations (Sec. 21, R.A. 7160)
** Only the Provincial Fiscal or the Municipal Attorney
can represent a province or municipality in lawsuits.
This is mandatory. Hence, a private attorney cannot
represent a province or municipality.
** Any new corporate seals or changes on such shall
be registered with DILG.
Requisites for a valid Municipal Contract:
1. The local government unit has the express,
implied or inherent power to enter into the
particular contract

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 2. The contract is entered into by the proper
department board, committee, officer or
agent.
3. The contract must comply with certain substantive
requirements:
a. Actual appropriation; and
b. certificate of availability of funds
4.The contract must comply with the formal
requirements of written contracts. This includes the
power to acquire and convey properties by the LGU
through written contracts.
** No contract may be entered into by the local chief
executive on behalf of the local government without
prior authorization by the sanggunian concerned,
unless otherwise provided. (Sec 22(c) R.A. 7160)
7. Liability of LGU’s
1. Municipal liabilities arise from various sources
in the conduct of municipal affairs, both
governmental and proprietary.
4. LGU is liable even if the road does not belong
to it as long as it exercises control or
supervision over said roads.
5. The State is responsible when it acts through
a special agent. (Art. 2180, NCC)
6. When a member of a city or municipal police
force refuses or fails to render aid or
protection to any person in case of danger to
life or property, such peace officer shall be
primarily liable for damages and the city or
municipality shall be subsidiarily responsible
therefor.(Art. 34, NCC)
7. Liability arising from violation of law such as
closing municipal streets without
indemnifying persons prejudiced thereby,
non‐payment of wages to its employees or its
refusal to abide a temporary restraining order
may result in contempt charge and fine.

8. LGU is liable on a contract it enters into

2. LGUs and their officials are not exempt from
provided that the contract is intra vires. If it is
liability for death or injury to persons or
ultra vires they are not liable.
damage to property (Sec. 24, R.A. 7160).

9. Liability for tort – may be held for torts arising

3. LGU shall be liable for damages for the death
from the performance of its private and
of, or injuries suffered by, any person by
proprietary functions under the principle of
reason of the defective condition of roads,
respondeat superior. They are also liable for
streets, bridges, public buildings, and other
back salaries for employees illegally
public works under their control or
dismissed/separated or for its refusal to
supervision. (Art. 2189, New Civil Code)
reinstate employees.

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 concerned. (Section 118[b], Local Government
Code)

3. Boundary disputes involving two or more

Doctrine of Municipal Liability
A municipality may become obligated upon an
implied contract to pay the reasonable value of the
benefits accepted or appropriated by it as to which it
has the general power to contract. (Province of Cebu
v. IAC, G.R. No. L‐72841, Jan. 29, 1987)
highly urbanized cities shall be settled by the
sangguniang panlungsod of the parties.
(Section 118[d], Local Government Code)
LOCAL OFFICIALS

** Estoppel cannot be applied against a municipal Qualifications:

corporation in order to validate a contract which the
municipal corporation has no power to make or which
it is authorized to make only under prescribed
limitations or in a prescribed mode or manner – even
if the municipal corporations has accepted benefits
thereunder. (Favis vs. Municipality of Sabangan, G.R.
No. L‐26522, February 27, 1969)
8. Settlement on Boundary Disputes
1. Must be a Filipino citizen
2. Must be a registered voter in:
a. The barangay, municipality, city or
province where he intends to be elected
b. The district where he intends to be
elected in case of a member if the
Sangguniang Panlalawigan, Sangguniang
Panlungsod, or Sangguniang Bayan

1. Boundary disputes between local government
units should, as much as possible, be settled
amicably. After efforts at settlement fail, then
the dispute may be brought to the
appropriate RTC in the said province. Since
the LGC is silent as to what body has exclusive
jurisdiction over the settlement of boundary
disputes between a municipality and an
independent component city of the same
province, the RTC have general jurisdiction to
adjudicate the said controversy.
2. Boundary disputes involving two or more
municipalities within the same province shall
be settled by the sangguniang panlalawigan
3. Must be a resident therein for at least 1
year immediately preceding the day of the
election;
4. Able to read and write Filipino/ any other
local language or dialect
5. Age requirement: (Sec. 39, LGC)
The term “residence” under Section 39(a) of the LGC of
1991 is to be understood not in its common
acceptation as referring to “dwelling” or “habitation”,
but rather to “domicile” or “legal residence” that is,
the place where a party actually or constructively has
his permanent home, where he, no matter where he
may be found at any given time, eventually intends to

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 return and remain (animus manendi)( Coquilla v.
COMELEC, G.R. No. 151914, July 31, 2002). Two ways of filling vacancy of position:
1. Automatic succession
2. By appointment (Sec. 45, LGC)
At least 23 years old on Election Day: There is Permanent Vacancy if:
- Governor 1. Fills a higher vacant office
- Vice Governnor 2. Refuses to assume office
- Mayor 3. Fails to qualify
- Vice Mayor 4. Dies
- Member of Sangguniang 5. Removed from office
Panglungsod in Highly Urbanized 6. Voluntarily resigns
Cities 7. Permanently incapacitated to discharge the
functions of his office (Sec. 44, LGC)
At Least 21 years old
- Mayor There is Temporary Vacancy if:
- Vice Mayor of Independent When an elected official is temporarily incapacitated
Component cities or to perform their duties due to legal or physical
municipalities reasons such as:
1. Physical sickness,
At least 18 years old: 2. Leave of absence,
- Member of sangguniang 3. Travel abroad or
panglungsod 4. Suspension from office. (Sec. 46, LGC)
- Member of sangguniang bayan
- Punong baranggay DISCIPLINARY ACTIONS FOR LOCAL OFFICIALS
- Member of sangguniang
baranggay Grounds:

At least 15 years of age but not more than 18
years of age on election day (as amended
under R.A. 9164)
- Candidates for the Sangguniang
Kabataan
1. Disloyalty to the Republic of the Philippines
**An administrative, not criminal, case for disloyalty
to the Republic only requires substantial evidence
(Aguinaldo v. Santos, G.R. No. 94115, August 21,
1992)

VACANCY AND SUCCESSION IN LOCAL POSITIONS:

2. Culpable violation of the Constitution
3. Dishonesty, oppression, misconduct in
Types:
office, gross negligence, dereliction of duty
1. Permanent Vacancy
2. Temporary Vacancy

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 4. Commission of nay offense involving moral
turpitude or an offense punishable by at least prision
mayor
5. Abuse of authority
6. Unauthorized absence for 15 consecutive
working days,
Except in the case of members of the Sangguniang:
a. Panlalawigan
b. Panglunsod
c. Bayan
d. Barangay
7. Application for or acquisition of foreign
citizenship or residence or the status of an immigrant
of another country;
8. Such other grounds as may be provided by
the Code/other laws. (Sec. 60, LGC)
Illustrative Case: (Salalima v. Guingona, G.R. No.
117589, May 22, 1996)
“An elective local official may be removed from office
on the ground enumerated above by order of the
proper court only. The Office of the President is
without any power to remove elected officials, since
such power is exclusively vested in the proper courts
as expressly provided for in the last paragraph of
Section 60, LGC.”
Removal:
Removal imports the forcible separation of
the incumbent before the expiration of his term and
can be done only for cause as provided by law. (Dario
v. Mison, G.R. No. 81954, August 8, 1989)
filling a sworn written complaint
(verified);
2. Office of the President or any
government agency duly
authorized by law to ensure that
LGUs act within their prescribed
powers and functions.
(ADMINISTRATIVE ORDER NO. 23,
Rule 3 Sec. 1, December 17, 1992)
A verified complaint shall be filed with the following:
1. Office of the President – against elective
official of provinces, HUC, ICC, component
cities.
2. Sangguniang Panlalawigan – elective
officials of municipalities; and
3. Sangguniang Panglunsod or Bayan –
elective barangay officials. (Sec. 61, LGC)
Rules on administrative appeals:
1. The Sangguniang panlalawigan, in case of
decisions of the sangguniang panlungsod of
component cities and the sangguniang bayan; and
2. The Office of the President, in the case of
decisions of the sangguniang panlalawigan and the
sangguniang panlungsod of highly urbanized cities and
independent component cities. (Sec. 67, LGC)

Who can file administrative action?

**Decisions of the President shall be final and
1. Any private individual or any executory.
government officer or employee by
RECALL

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 It is a mode of removal of a public officer by
the people before the end of his term. The people’s
prerogative to remove a public officer is an incident of
their sovereign power, even in the absence of
constitutional restraint; the power is implied in all
governmental operations. (Garcia v. Comelec, G.R. No.
111511 October 5, 1993)
Grounds for Recall:
Loss of confidence. No, it is not subject to
judicial inquiry, the Court ruled that ‘loss of
confidence’ as a ground for recall is a political
question. (Evardone v. COMELEC, G.R. No. 94010 Dec.
2, 1991).
Recall can be filed by any elective:
a. Provincial
b. City
c. Municipal
d. Barangay official
Recall can be filed through a petition of a registered
voter in the LGU concerned and supported by the
registered voters in the LGU concerned during the
election in which the local official sought to be
recalled was elected. (Sec. 70 of R.A. 7160, as
amended by R.A. 9244)
**By virtue of R.A. 9244, Secs. 70 and 71 of the Local
Government Code were amended, and the
Preparatory Recall Assembly has been eliminated as a
mode of instituting recall of elective local government
officials.
**All pending petitions for recall initiated through the
Preparatory Recall Assembly shall be considered
dismissed upon the effectivity of RA 9244 (Approved
Feb. 19, 2004)
Steps/Process for Recall:
1. Petition of a registered voter in the LGU
concerned, supported by percentage of
registered voters during the election in which
the local official sought to be recalled was
elected.(% decreases as population of people
in area increases. Also, the supporting voters
must all sign the petition).
2. Within 15 days after filing, COMELEC must
certify the sufficiency of the required number
of signatures. Failure to obtain required
number automatically nullifies petition.
3. Within 3 days of certification of sufficiency,
COMELEC provides official with copy of
petition and causes its publication for three
weeks (once a week) in a national newspaper
and a local newspaper of general circulation.
Petition must also be posted for 10 to 20 days
at conspicuous places. Protest should be filed
at this point and ruled with finality 15 days
after filing.
4. COMELEC verifies and authenticates the
signature
5. COMELEC announces acceptance of
candidates.
6. COMELEC sets election within 30 days upon
completion of previous section in
barangay/city/municipality proceedings and
45 days in the case of provincial officials.
Officials sought to be recalled are
automatically candidates. (Sec 70, R.A. 7160)
Recall can take effect upon the election and
proclamation of a successor in the person of the

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 candidate receiving the highest number of votes
cast during the election on recall. Should the
official sought to be recalled receive the highest
number of votes, confidence in him is thereby
affirmed, and he shall continue in office. (Sec. 72,
LGC)

TERM OF OFFICE

An elected local official Three (3) years

starting from noon of June 30 following the election
or such date as may be provided by law, except that
of elective barangay officials, for maximum of 3
consecutive terms in same position (Section 43, LGC).

The term of office of Barangay and

Sangguniang Kabataan elective officials, by virtue of
R.A. No. 9164, is three (3) years.

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 BOOK 2 (5) Each local government unit shall, as far as
Local Taxation and Fiscal Matters practicable, evolve a progressive system of
taxation.

Power to Impose tax on Local Governments: Sec

Each local government unit shall exercise its power to
create its own sources of revenue and to levy taxes,
fees, and charges subject to the provisions herein,
consistent with the basic policy of local autonomy.
Such taxes, fees, and charges shall accrue exclusively
to the local government units. Sec. 129, LGC OF 1991
Fundamental principles of Taxation in Local
Government: Sec. 130, LGC of 1991
132, LGC of 1991
The power to impose a tax, fee, or charge or
to generate revenue under this Code shall be
exercised by the Sanggunian of the local
government unit concerned through an appropriate
ordinance.
Periods of Assessment and Collection.

(1) Taxation shall be uniform in each local
government unit;
(2) Taxes, fees, charges and other impositions shall:
(a) be equitable and based as far as
practicable on the taxpayer's ability to pay;
(b) be levied and collected only for public
purposes;
(c) not be adjust, excessive, oppressive, or
confiscatory;
(d) not be contrary to law, public policy,
national economic policy, or in restraint of trade;
(3) The collection of local taxes, fees, charges and
other impositions shall in no case be let to any
private person;
Local taxes, fees, or charges shall be
assessed within five (5) years from the date they
became due. No action for the collection of such
taxes, fees, or charges, whether administrative or
judicial, shall be instituted after the expiration of
such period: Provided, That, taxes, fees or charges
which have accrued before the effectivity of this
Code may be assessed within a period of three (3)
years from the date they became due.
Remedies for a Local Taxpayer:
In case of fraud or intent to evade the
payment of taxes, fees, or charges, the same may be
assessed within ten (10) years from discovery of the
fraud or intent to evade payment.

(4) The revenue collected pursuant to the
provisions of this Code shall inure solely to the
benefit of, and be subject to disposition by, the
local government unit levying the tax, fee, charge or
other imposition unless otherwise specifically
provided herein; and,
Local taxes, fees, or charges may be collected
within five (5) years from the date of by or judicial
action. No such action shall be instituted after the
expiration of said period: Provided, however, That,
taxes, fees or charges assessed before the effectivity

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of this Code may be collected within a period of three
(3) years from the date of assessment.

The running of the periods of prescription

provided in the preceding paragraphs shall be for the
time during which:

(1) The treasurer is legally prevented

from making the assessment
of collection;
(2) The taxpayer requests for a
reinvestigation and executes
a waiver in writing before
expiration of the period
within which to assess or
collect; and
(3) The taxpayer is out of the country
or otherwise cannot be located.

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 BOOK 3 territory shall have a certified
LOCAL GOVERNMENT UNITS population of at least five
thousand(5,000) inhabitants

**creation thereof shall not reduce the population

A. The Barangay
Barangay serves as the primary planning and
implementing unit of government policies, plans,
programs, projects, and activities in the community,
and as a forum wherein the collective views of the
people may be expressed, crystallized and
considered, and where disputes may be amicably
settled.
How it is created?
It may be created, divided, merged,
abolished, or its boundary substantially altered, by
law or by an ordinance of the Sangguniang
Panlalawigan or Sangguniang Panlungsod
of the original Barangay or Barangays to less than
the minimum requirement prescribed herein.
2. The territory need not be contiguous if it
comprises two (2) or more islands.
3. The governor or city mayor may prepare a
consolidation plan for Barangays, based on
the criteria prescribed in this Section, within
his territorial jurisdiction. The plan shall be
submitted to the Sangguniang Panlalawigan
or Sangguniang Panlungsod concerned for
appropriate action.

Limitations for the creation: In the case of municipalities within the

However, it is subject to approval by a Metropolitan Manila area and other
majority of the votes cast in a plebiscite to be metropolitan political subdivisions, the
conducted by the Comelec in the local government Barangay consolidation plan shall be
unit or units directly affected within such period of prepared and approved by the Sangguniang
time as may be determined by the law or ordinance Bayan concerned.
creating said Barangay.
Officials and Offices:
Requisites for the creation of a Barangay:
A Barangay should consist of the following:
1. a population of at least two thousand
(2,000) inhabitants as certified by the 1. Punong Barangay
National Statistics Office 2. seven (7) Sangguniang Barangay members
- in cities and municipalities 3. Sangguniang Kabataan chairman
within Metro Manila and other 4. Barangay Secretary
metropolitan political 5. Barangay treasurer
subdivisions or in highly 6. Lupong Tagapamayapa
urbanized cities where such

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Powers and Functions of the Punong Barangay:
(a) Enforce all laws and ordinances which are
applicable within the Barangay;
(b) Negotiate, enter into, and sign contracts for and
in behalf of the Barangay, upon authorization of the
Sangguniang Barangay;
(c) Maintain public order in the Barangay and, in
pursuance thereof, assist the city or municipal
mayor and the sanggunian members in the
performance of their duties and functions;
(d) Call and preside over the sessions of the
Sangguniang Barangay and the Barangay assembly,
and vote only to break a tie;
(e) Upon approval by a majority of all the members
of the Sangguniang Barangay, appoint or replace
the Barangay treasurer, the Barangay secretary,
and other appointive Barangay officials;
(j) Administer the operation of the Katarungang
PamBarangay in accordance with the provisions of
this Code;
(k) Exercise general supervision over the activities
of the Sangguniang Kabataan;
(l) Ensure the delivery of basic services as mandated
under Section 17 of this Code;
(m) Conduct an annual palarong Barangay which
shall feature traditional sports and disciplines
included in national and international games, in
coordination with the Department of Education,
Culture and Sports;
(n) Promote the general welfare of the Barangay;
and
(o) Exercise such other powers and perform such
other duties and functions as may be prescribed by
law or ordinance.

(f) Organize and lead an emergency group
whenever the same may be necessary for the
maintenance of peace and order or on occasions of
emergency or calamity within the Barangay;
(g) In coordination with the Barangay development
council, prepare the annual executive and
supplemental budgets of the Barangay;
(h) Approve vouchers relating to the disbursement
of Barangay funds;
(i) Enforce laws and regulations relating to pollution
control and protection of the environment;
Notes on Local Government Code
Powers and Functions of the Sangguniang
Pambarangay
(a) Enact ordinances as may be necessary to
discharge the responsibilities conferred upon it by
law or ordinance and to promote the general
welfare of the inhabitants therein;
(b) Enact tax and revenue ordinances, subject to
the limitations imposed in this Code;
(c) Enact annual and supplemental budgets in
accordance with the provisions of this Code;
(d) Provide for the construction and maintenance of
Barangay facilities and other public works projects
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chargeable to the general fund of the Barangay or assistance to Barangays and to Barangay residents:
such other funds actually available for the purpose; Provided, however, That in soliciting or accepting
such cooperation, the Sangguniang Barangay need
(e) Submit to the Sangguniang Panlungsod or not pledge any sum of money for expenditure in
Sangguniang Bayan such suggestions or excess of amounts currently in the Barangay
recommendations as it may see treasury or encumbered for other purposes;

(f) Assist in the establishment, organization, and Other Duties of the Sangguniang Pambaranggay:
promotion of cooperative enterprises that will
improve the economic condition and well-being of (a) Assist the Punong Barangay in the discharge of
the residents; his duties and functions;

(g) Regulate the use of multi-purpose halls, multi- (b) Act as peace officers in the maintenance of
purpose pavements, grain or copra dryers, patios public order and safety; and
and other post-harvest facilities, Barangay
waterworks, Barangay markets, parking areas or (c) Perform such other duties and functions as the
other similar facilities constructed with government Punong Barangay may delegate.
funds within the jurisdiction of the Barangay and
charge reasonable fees for the use thereof;

(h) Solicit or accept monies, materials and voluntary

labor for specific public works and cooperative
enterprises of the Barangay from residents, land
owners, producers and merchants in the Barangay;
monies from grants-in-aid, subsidies, contributions,
and revenues made available to the Barangays from
national, provincial, city or municipal funds; and
monies from other private agencies and individuals:
Provided, however, That monies or properties
donated by private agencies and individuals for
specific purposes shall accrue to the Barangay as
trust fund;

(i) Solicit or accept, in any or all the foregoing public

works and cooperative enterprises, such
cooperation as is made available by national,
provincial, city, or municipal agencies established
by law to render financial, technical, and advisory
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 B. The Municipality Officials and Offices

- serves primarily as a general purpose government A Municipality shall consist of:

for the coordination and delivery of basic, regular
and direct services and effective governance of the 1. Municipal Mayor
inhabitants within its territorial jurisdiction. 2. Municipal Vice-Mayor
3. Sangguniang Bayan Members
Creation: 4. Secretary to the Sangguniang Bayan
A Municipality may be created, divided, 5. Municipal Treasurer
merged, abolished, or its boundary substantially 6. Municipal Assessor
altered only by an Act of Congress and subject to 7. Municipal Accountant
the approval by a majority of the votes cast in a 8. Municipal Budget Officer
plebiscite to be conducted by the Comelec in the 9. Municipal planning and development
local government unit or units directly affected. coordinator
Except as may otherwise be provided in the said 10. Municipal engineer/building official
Act, the plebiscite shall be held within one hundred 11. municipal health officer
twenty (120) days from the date of its effectivity. 12. Municipal Civil Registrar

Requisites for the creation of Municipality: Appointed Officials by the Municipal Mayor:

1. an average annual income, as certified by 1. municipal administrator,

the provincial treasurer, of at least Two
million five hundred thousand pesos
(P=2,500,000.00) for the last two (2)
consecutive years based on the 1991
constant prices
2. population of at least twenty-five thousand
(25,000) inhabitants as certified by the
National Statistics Office
3. a contiguous territory of at least fifty (50)
square kilometers as certified by the Lands
Management Bureau
** creation thereof shall not reduce the land
area, population or income of the original
municipality or municipalities at the time of
said creation to less than the minimum
requirements prescribed herein.
2. municipal legal officer
3. municipal agriculturist
4. municipal environment and natural
resources officer
5. municipal social welfare and development
officer
6. municipal architect
7. municipal information officer.
Powers, Duties, Functions of the Municipal Mayor:
(1) Exercise general supervision and control over all
programs, projects, services, and activities of the
municipal government, and in this connection,
shall:

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 (i) Determine the guidelines of municipal (vii) Carry out such emergency measures as may be
policies and be responsible to the Sangguniang necessary during and in the aftermath of man-
Bayan for the program of government; made and natural disasters and calamities;
(ii) Direct the formulation of the municipal
development plan, with the assistance of the (viii) Determine, according to law or ordinance, the
municipal development council, and upon approval time, manner and place of payment of salaries or
thereof by the Sangguniang Bayan, implement the wages of the officials and employees of the
same; municipality;
(iii) At the opening of the regular session of
the Sangguniang Bayan for every calendar year and, (ix) Allocate and assign office space to municipal
as may be deemed necessary, present the program and other officials and employees who, by law or
of government and propose policies and projects ordinance, are entitled to such space in the
for the consideration of the Sangguniang Bayan as municipal hall and other buildings owned or leased
the general welfare of the inhabitants and the by the municipal government;
needs of the municipal government may require;
(iv) Initiate and propose legislative (x) Ensure that all executive officials and employees
measures to the Sangguniang Bayan and, from time of the municipality faithfully discharge their duties
to time as the require, provide such information and functions as provided by law and this Code, and
and data needed or requested by said sanggunian cause to be instituted administrative or judicial
in the performance of its legislative functions; proceedings against any official or employee of the
Appoint all officials and employees whose salaries municipality who may have committed an offense
and wages are wholly or mainly paid out of in the performance of his official duties;
municipal funds and whose appointments are not
otherwise provided for in this Code, as well as those (xi) Examine the books, records and other
he may be authorized by law to appoint; situation documents of all offices, officials, agents or
may employees of the municipality and in aid of his
(v) Appoint all officials and employees executive powers and authority, require all national
whose salaries and wages are wholly or mainly paid officials and employees stationed in or assigned to
out of municipal funds and whose appointments the municipality to make available to him such
are not otherwise books, records, and other documents in their
custody, except those classified by law as
(vi) Upon authorization by the Sangguniang Bayan, confidential;
represent the municipality in all its business
transactions and sign on its behalf all bonds, (xii) Furnish copies of executive orders issued by
contracts, and obligations, and such other him to the provincial governor within seventy-two
documents made pursuant to law or ordinance; (72) hours after their issuance: Provided, That
municipalities of Metropolitan Manila Area and that
of any metropolitan political subdivision shall
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furnish copies of said executive orders to the
metropolitan authority council chairman and to the (xviii) Solemnize marriages, any provision of law to
Office of the President; the contrary notwithstanding;

(xiii) Visit component Barangays of the municipality (xix) Conduct a palarong bayan, in coordination
at least once every six (6) months to deepen his with the Department of Education, Culture and
understanding of problems and conditions therein, Sports, as an annual activity which shall feature
listen and give appropriate counsel to local officials traditional sports and disciplines included in
and inhabitants, inform the component Barangay national and international games; and
officials and inhabitants of general laws and
(xx) Submit to the provincial governor the following
(xiv) Act on leave applications of officials and reports: an annual report containing a summary of
employees appointed by him and the commutation all matters pertaining to the management,
of the monetary value of leave credits according to administration and development of the
law; municipality and all information and data relative to
its political, social and economic conditions; and
(xv) Authorize official trips outside of the supplemental reports when unexpected events and
municipality of municipal officials and employees situations arise at any time during the year,
for a period not exceeding thirty (30) days; particularly when man-made or natural disasters or
calamities affect the general welfare of the
(xvi) Call upon any national official or employee municipality, province, region or country. Mayors of
stationed in or assigned to the municipality to municipalities of the Metropolitan Manila Area and
advise him on matters affecting the municipality other metropolitan political subdivisions shall
and to make recommendations thereon, or to submit said reports
coordinate in the formulation and implementation
of plans, programs and projects, and when
appropriate, initiate an administrative or judicial (2) Enforce all laws and ordinances relative to the
action against a national government official or governance of the municipality and the exercise of
employee who may have committed an offense in its corporate powers provided for under Section 22
the performance of his official duties while of this Code, implement all approved policies,
stationed in or assigned to the local government programs, projects, services and activities of the
unit concerned; municipality and, in addition to the foregoing, shall:
(i) Ensure that the acts of the municipality's
(xvii) Subject to availability of funds, authorize component Barangays and of its officials and
payment of medical care, necessary transportation, employees are within the scope of their prescribed
subsistence, hospital or medical fees of municipal powers,functions, duties and responsibilities;
officials and employees who are injured while in the
performance of their official duties and functions;
Notes on Local Government Code Page 22
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(ii) Call conventions, conferences, seminars or (i) Require each head of an office or department to
meetings of any elective and appointive officials of prepare and submit an estimate of appropriations
the municipality, including provincial officials and for the ensuing calendar year, in accordance with
national officials and employees stationed in or the budget preparation process under Title Five,
assigned to the municipality at such time and place Book II of this Code;
and on such subject as he may deem important for
the promotion of the general welfare of the local (ii) Prepare and submit to the sanggunian for
government unit and its inhabitants; approval the executive and supplemental budgets
of the municipality for the ensuing calendar year in
(iii) Issue such executive orders as are necessary for the manner provided for under Title Five, Book II of
the proper enforcement and execution of laws and this Code;
ordinances;
(iii) Ensure that all taxes and other revenues of the
(iv) Be entitled to carry the necessary firearm within municipality are collected, and that municipal funds
his territorial jurisdiction; are applied in accordance with law or ordinance to
the payment of expenses and settlement of
(v) Act as the deputized representative of the obligations of the municipality;
National Police Commission, formulate the peace
and order plan of the municipality and upon its (iv) Issue licenses and permits and suspend or
approval, implement the same and exercise general revoke the same for any violation of the conditions
and operational control and supervision over the upon which said licenses or permits had been
local police forces in the municipality in accordance issued, pursuant to law or ordinance;
with R.A. No. 6975;
(v) Issue permits, without need of approval therefor
(vi) Call upon the appropriate law enforcement from any national agency, for the holding of
agencies to suppress disorder, riot, lawless activities for any charitable or welfare purpose,
violence, sedition or to apprehend violators of the excluding prohibited games of chance or shows
law when public interest so requires and the contrary to law, public policy and public morals;
municipal police forces are inadequate to cope with
the situation or the violators; rebellion or (vi) Require owners of illegally constructed houses,
buildings or other structures to obtain the
(3) Initiate and maximize the generation of necessary permit, subject to such fines and
resources and revenues, and apply the same to the penalties as may be imposed by law or ordinance,
implementation of development plans, program or to make necessary changes in the construction of
objectives and priorities as provided for under the same when said construction violates any law
Section 18 of this Code,particularly those resources or ordinance, or to order the demolition or removal
and revenues programmed for agro-industrial of said house, building or structure within the
period prescribed by law or ordinance;
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(vii) Adopt adequate measures to safeguard and
conserve land, mineral, marine, forest, and other
resources of the municipality; provide efficient and
effective property and supply management in the
municipality; and protect the funds, credits, rights
and other properties of the municipality; and
(viii) Institute or cause to be instituted
administrative or judicial proceedings for violation
of ordinances in the collection of taxes, fees or
charges, and for the recovery of funds and
property; and cause the
(d) The municipal mayor shall receive a minimum
monthly compensation corresponding to Salary
Grade twenty-seven (27) as prescribed under R.A.
No. 6758 and the implementing guidelines issued
pursuant thereto.
C. The City
Serves as a general-purpose government for the
coordination and delivery of basic, regular, and
direct services and effective governance of the
inhabitants within its territorial jurisdiction.

(4) Ensure the delivery of basic services and the
provision of adequate facilities as provided for
under Section 17 of this Code and, in addition
thereto, shall:
(i) Ensure that the construction and repair of roads
and highways funded by the national government
shall be, as far as practicable, carried out in a
spatially contiguous manner and in coordination
with the construction and repair of the roads and
bridges of the municipality and the province; and
A city may be created, divided, merged, abolished,
or its boundary substantially altered, only by an
Act of Congress, and 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. Plebicite should last
up to a hundred and twenty days (120).
Requisites for Creation:
A cluster of Baranggays or a Municipality
may be converted to a city if:

(ii) Coordinate the implementation of technical 1. it has an average annual income, as

services rendered by national and provincial offices,
including public works and infrastructure programs
in the municipality; and
(5) Exercise such other powers and perform such
other duties and functions as may be prescribed by
law or ordinance.
c) During his incumbency, the municipal mayor shall
hold office in the municipal hall.
certified by the Department of Finance,
of at least Twenty million pesos
(Php20,000,000.00) for the last two (2)
consecutive years based on 1991
constant prices
2. contiguous territory of at least one
hundred (100) square kilometers, as
certified by the Lands Management
Bureau; or,
3.

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 4. population of not less than one hundred Positions appointed by the City Mayor:
fifty thousand(150,000) inhabitants, as
certified by the National Statistics Office 1. city architect
2. city information officer
2 Classifications of Cities: 3. city agriculturist
1. Component 4. population officer
2. Highly Urbanized 5. city environment and natural resources
officer
Requisites for a Highly-Urbanized City: 6. city cooperatives officer.

1. minimum population of two hundred
thousand (200,000) inhabitants, as
certified by the National Statistics Office
2. with the latest annual income of at least
Fifty Million Pesos(Php50,000,000.00)
based on 1991 constant prices, as
certified by the city treasurer
Officers and Offices:
Powers and Duties of the City Mayor:
(1) Exercise general supervision and control over all
programs, projects, services, and activities of the
city government, and in this connection, shall:
(i) Determine the guidelines of city policies and be
responsible to the Sangguniang Panlungsod for the
program of government;

1. City mayor (ii) Direct the formulation of the city development

2. vice-mayor plan, with the assistance of the city development
3. Sangguniang Panlungsod members council, and upon approval thereof by the
4. secretary to the Sangguniang Panlungsod, Sangguniang Panlungsod, implement the same;
5. city treasurer
6. city assessor (iii) Present the program of government and
7. city accountant propose policies and projects for the consideration
8. city budget officer of the Sangguniang Panlungsod at the opening of
9. city planning and development coordinator the regular session of the Sangguniang Panlungsod
10. city engineer every calendar year and as often as may be deemed
11. city health officer necessary as the general welfare of the inhabitants
12. city civil registrar and the needs of the city government may require;
13. city administrator
14. city legal officer (iv) Initiate and propose legislative measures to the
15. city veterinarian Sangguniang Panlungsod and as often as may be
16. city social welfare and development officer, deemed necessary, provide such information and
17. city general services officer. data needed or requested by said sanggunian in the
performance of its legislative functions;
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(v) Appoint all officials and employees whose
salaries and wages are wholly or mainly paid out of
city funds and whose appointments are not
otherwise provided for in this Code, as well as those
he may be authorized by law to appoint;
(vi) Represent the city in all its business transactions
and sign in its behalf all bonds, contracts, and
obligations, and such other documents upon
authority of the
(vii) Carry out such emergency measures as may be
necessary during and in the aftermath of man-
made and natural disasters and calamities;
powers and authority, require all national officials
and employees stationed in or assigned to the city
to make available to him such books, records, and
other documents in their custody, except those
classified by law as confidential;
(xii) Furnish copies of executive orders issued by
him, to the provincial governor in the case of
component city mayors, to the Office of the
President in the case of highly-urbanized city
mayors, and to their respective metropolitan
council chairmen in the case of mayors of cities in
the Metropolitan Manila Area and other
metropolitan political subdivisions, within seventy-
two (72) hours after their issuance;

(viii) Determine the time, manner and place of
payment of salaries or wages of the officials and
employees of the city, in accordance with law or
ordinance;
(ix) Allocate and assign office space to city and
other officials and employees who, by law or
ordinance, are entitled to such space in the city hall
and other buildings owned or leased by the city
government;
(x) Ensure that all executive officials and employees
of the city faithfully discharge their duties and
functions as provided by law and this Code, and
cause to be instituted administrative or judicial
proceedings against any official or employee of the
city who may have committed an offense in the
performance of his official duties;
(xi) Examine the books, records and other
documents of all offices, officials, agents or
employees of the city and, in aid of his executive
Notes on Local Government Code
(xiii) Visit component Barangays of the city at least
once every six (6) months to deepen his
understanding of problems and conditions, listen
and give appropriate counsel to local officials and
inhabitants, inform the component Barangay
officials and inhabitants of general laws and
ordinances which especially concern them, and
otherwise conduct visits and inspections to ensure
that the governance of the city will improve the
quality of life of the inhabitants;
(xiv) Act on leave applications of officials and
employees appointed by him and the commutation
of the
(xv) Authorize official trips of city officials and
employees outside of the city for a period not
exceeding thirty (30) days;
(xvi) Call upon any national official or employee
stationed in or assigned to the city to advise him on
matters affecting the city and to make
recommendations thereon; coordinate with said
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official or employee in the formulation and
implementation of plans, programs and projects;
and, when appropriate, initiate an administrative or
judicial action against a national government official
or employee who may have committed an offense
in the performance of his official duties while
stationed in or assigned to the city;
(xvii) Authorize payment for medical care,
necessary transportation, subsistence, hospital or
medical fees of city officials and employees who are
injured while in the performance of their official
duties and functions, subject to availability of funds;
(xviii) Solemnize marriage, any provision of law to
the contrary notwithstanding;
(xix) Conduct an annual palarong panlungsod,
which shall feature traditional sports and disciplines
included in national and international games, in
coordination with the Department of Education,
Culture and Sports; and,
(xx) Submit to the provincial governor, in the case
of component cities; to the Office of the President,
in the case of highly-urbanized cities; to their
respective metropolitan authority council chairmen
and to the Office of the President, in the case of
cities of the Metropolitan Manila Area and other
metropolitan political subdivisions, the following
reports: an annual report containing a summary of
all matters pertinent to the management,
administration and development of the city and all
information and data relative to its political, social
and economic conditions; and supplemental reports
when unexpected events and situations arise at any
time during the year, particularly when man-made
Notes on Local Government Code
or natural disasters or calamities affect the general
welfare of the city, province, region or country;
(2) Enforce all laws and ordinances relative to the
governance of the city and in the exercise of the
appropriate corporate
(i) Ensure that the acts of the city's component
Barangays and of its officials and employees are
within the scope of their prescribed powers, duties
and functions;
(ii) Call conventions, conferences, seminars, or
meetings of any elective and appointive officials of
the city, including provincial officials and national
officials and employees stationed in or assigned to
the city, at such time and place and on such subject
as he may deem important for the promotion of the
general welfare of the local government unit and its
inhabitants;
(iii) Issue such executive orders for the faithful and
appropriate enforcement and execution of laws and
ordinances;
(iv) Be entitled to carry the necessary firearm within
his territorial jurisdiction;
(v) Act as the deputized representative of the
National Police Commission, formulate the peace
and order plan of the city and upon its approval,
implement the same; and as such exercise general
and operational control and supervision over the
local police forces in the city, in accordance with
R.A. No. 6975;
(vi) Call upon the appropriate law enforcement
agencies to suppress disorder, riot, lawless
violence, rebellion or sedition, or to apprehend
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violators of the law when public interest so requires
and the city police forces are inadequate to cope
with the situation or the violators;
(3) Initiate and maximize the generation of
resources and revenues, and apply the same to the
implementation of development plans, program
objectives and priorities as provided for under
section 18 of this Code, particularly those resources
and revenues programmed for agro-industrial
development and countryside growth and progress
and, relative thereto, shall:
excluding prohibited games of chance or shows
contrary to law, public policy and public morals;
(vi) Require owners of illegally constructed houses,
buildings or other structures to obtain the
necessary permit, subject to such fines and
penalties as may be imposed by law or ordinance,
or to make necessary changes in the construction of
the same when said construction violates any law
or ordinance, or to order the demolition or removal
of said house, building or structure within the
period prescribed by law or ordinance;

(i) Require each head of an office or department to
prepare and submit an estimate of appropriations
for the ensuing calendar year, in accordance with
the
(ii) Prepare and submit to the sanggunian for
approval the executive and supplemental budgets
of the city for the ensuing calendar year in the
manner provided for under Title Five, Book II of this
Code;
(iii) Ensure that all taxes and other revenues of the
city are collected, and that city funds are applied to
the payment of expenses and settlement of
obligations of the city, in accordance with law or
ordinance;
(iv) Issue licenses and permits and suspend or
revoke the same for any violation of the conditions
upon which said licenses or permits had been
issued, pursuant to law or ordinance;
(v) Issue permits, without need of approval therefor
from any national agency, for the holding of
activities for any charitable or welfare purpose,
(vii) Adopt adequate measures to safeguard and
conserve land, mineral, marine, forest, and other
resources of the city; provide efficient and effective
property and supply management in the city; and
protect the funds, credits, rights and other
properties of the city; and
(viii) Institute or cause to be instituted
administrative or judicial proceedings for violation
of ordinances in the collection of taxes, fees or
charges, and for the recovery of funds and
property; and cause the city to be defended against
all suits to ensure that its interests, resources and
rights shall be adequately protected;
(4) Ensure the delivery of basic services and the
provision of adequate facilities as provided for
under section 17 of this Code and, in addition
thereto, shall:
(ii) Coordinate the implementation of technical
services, including public works and infrastructure
programs, rendered by national offices in the case
of highly urbanized and independent component

Notes on Local Government Code Page 28

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cities, and by national and provincial offices in the 3. population of not less than two hundred
case of component cities; and fifty thousand(250,000) inhabitants as
certified by the National Statistics Office
(5) Exercise such other powers and perform such
other duties and functions as may be prescribed by Offices and Officials:
law or ordinance.
1. governor
2. vice-governor
D. The Province 3. members of the Sangguniang Panlalawigan,
4. Secretary to the Sangguniang Panlalawigan,
composed of a cluster of municipalities, or 5. provincial treasurer
municipalities and component cities, and as a 6. provincial assessor
political and corporate unit of government, serves 7. provincial accountant
as a dynamic mechanism for developmental 8. provincial engineer
processes and effective governance of local 9. provincial budget officer
government units within its territorial jurisdiction. 10. provincial planning and development
coordinator
11. provincial legal officer
A province may be created, divided, merged, 12. provincial administrator
abolished, or its boundary substantially altered, 13. provincial health officer
only by an Act of Congress and subject to approval 14. provincial social welfare and development
by a majority of the votes cast in a plebiscite to be officer
conducted by the Comelec in the local government 15. provincial general services officer
unit or units directly affected. The plebiscite shall 16. provincial agriculturist
be held within one hundred twenty (120) days from 17. provincial veterinarian.
the date of effectivity.
Positions appointed by the Governor
Requisites for Creation: 1. provincial population officer
2. provincial natural resources and
1. an average annual income, as certified by environment officer
the Department of Finance, of not less than 3. provincial cooperative officer
Twenty million pesos(Php20,000,000.00) 4. provincial architect
based on 1991 constant prices 5. provincial information officer.
2. contiguous territory of at least two
thousand (2,000) square kilometers, as
certified by the Lands Management Bureau;
or,

Notes on Local Government Code Page 29

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Powers and Functions of the Governor
(1.) Exercise general supervision and control
over all programs, projects, services, and
activities of the provincial government, and in
this connection, shall:
(i) Determine the guidelines of provincial
policies and be responsible to the Sangguniang
Panlalawigan for the program of government;
(vi) Represent the province in all its business
transactions and sign in its behalf all bonds,
contracts, and obligations, and such other
documents upon authority
(vii) Carry out such emergency measures as
may be necessary during and in the aftermath
of man-made and natural disasters and
calamities

(ii) Direct the formulation of the provincial (viii) Determine the time, manner and place of
development plan, with the assistance of the payment of salaries or wages of the officials
provincial development council, and upon and employees of the province, in accordance
approval thereof by the Sangguniang with law or ordinance
Panlalawigan, implement the same;
(ix) Allocate and assign office space to
(iii) Present the program of government and provincial and other officials and employees
propose policies and projects for the who, by law or ordinance, are entitled to such
consideration of the Sangguniang Panlalawigan space in the provincial capitol and other
at the opening of the regular session of the buildings owned or leased by the provincial
Sangguniang Panlalawigan every calendar year government
and as often as may be deemed necessary as
the general welfare of the inhabitants and the (x) Ensure that all executive officials and
needs of the provincial government may employees of the province faithfully discharge
require; their duties and functions as provided by law
and this Code, and cause to be instituted
(iv) Initiate and propose legislative measures to administrative or judicial proceedings against
the Sangguniang Panlalawigan and as often as any official or employee of the province who
may be deemed necessary, provide such may have committed an offense in the
information and data needed or requested by performance of his official duties
said sanggunian in the performance of its
legislative functions; (xi) Examine the books, records and other
documents of all offices, officials, agents or
(v) Appoint all officials and employees whose employees of the province and, in aid of his
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salaries and wages are wholly or mainly paid executive powers and authority, require all
out_______________________________________________________________________________
of provincial funds and whose appointments national officials and employees stationed in
are_______________________________________________________________________________
not otherwise provided for in this Code, as the province to make available to him such
well as those he may be authorized by law to books, records, and other documents in their
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appoint;
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custody, except those classified by law as games, in coordination with the Department of
confidential Education, Culture and Sports; and

(xii) Furnish copies of executive orders issued
by him to the Office of the President within
seventy-two (72) hours after their issuance
(xiii) Visit component cities and municipalities of
the province at least once every six (6) months
to deepen his understanding of problems and
conditions, listen and give appropriate counsel
to local officials and inhabitants, inform the
officials and inhabitants of component cities
and municipalities of general laws and
ordinances which especially concern them, and
otherwise conduct visits and inspections to
ensure that the governance of the province will
improve the quality of life of the inhabitants
(xiv) Act on leave applications of officials and
employees appointed by him and the
commutation of the monetary value of leave
credits in accordance with law;
(xx) Submit to the Office of the President the
following reports: an annual report containing a
summary of all matters pertinent to the
management, administration and development
of the province and all information and data
relative to its political, social and economic
conditions; and supplemental reports when
unexpected events and situations arise at any
time during the year, particularly when man-
made or natural disasters or calamities affect
the general welfare of the province, region or
country
(2) Enforce all laws and ordinances relative to
the governance of the province and the
exercise of the appropriate corporate powers
provided for under Section 22 of this Code,
implement all approved policies, programs,
projects, services and activities of the province
and, in addition to the foregoing, shall:

(xvii) Authorize payment for medical care,

necessary transportation, subsistence, hospital
or medical fees of provincial officials and
employees who are injured while in the
performance of their official duties and
functions, subject to availability of funds

(xviii) Represent the province in inter-provincial

or _______________________________________________________________________________
regional sports councils or committees, and
coordinate the efforts of component cities or
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municipalities in the regional or national palaro
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or sports development activities
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(xix) Conduct an annual palarong panlalawigan,
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which shall feature traditional sports and
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disciplines included in national and international
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(i) Ensure that the acts of the component cities
and municipalities of the province and of its
officials and employees are within the scope of
their prescribed powers, duties and functions;
(ii) Call conventions, conferences, seminars, or
meetings of any elective and appointive officials
of the province and its component cities and
municipalities, including national officials and
employees stationed in or assigned to the
province, at such time and place and on such
subject as he may deem important for the
promotion of the general welfare of the province
and its inhabitants;
(3) Initiate and maximize the generation of
resources and revenues, and apply the same to
the implementation of development plans,
program objectives and priorities as provided
for under Section 18 of this Code, particularly
those resources and revenues programmed for
agro-industrial development and country-wide
growth and progress and, relative thereto, shall:
(i) Require each head of an office or
department to prepare and submit an estimate
of appropriations for the ensuing calendar year,
in accordance with the budget preparation
process under Title Five, Book II of this Code;

(iii) Issue such executive orders for the faithful (ii) Prepare and submit to the sanggunian for
and appropriate enforcement and execution of approval the executive and supplemental
laws and ordinances; budgets of the

(iv) Be entitled to carry the necessary firearm (iii) Ensure that all taxes and other revenues of
within his territorial jurisdiction; the province are collected, and that provincial
funds are applied to the payment of expenses
(v) In coordination with the mayors of and settlement of obligations of the province, in
component cities and municipalities and the accordance with law or ordinance;
National Police Commission, formulate the
peace and order plan of the province and upon (iv) Issue licenses and permits and suspend or
its approval, implement the same in accordance revoke the same for any violation of the
with R.A. No. 6975; conditions upon which said licenses or permits
had been issued, pursuant to law or ordinance;
(vi) Call upon the appropriate national law
enforcement agencies to suppress disorder, (v) Adopt adequate measures to safeguard and
riot, lawless violence, rebellion or sedition or to conserve land, mineral, marine, forest and
apprehend violators of the law when public other resources of the province, in coordination
interest so requires and the police forces of the with the mayors of component cities and
component city or municipality where the municipalities;
_______________________________________________________________________________
disorder or violation is happening are
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inadequate to cope with the situation or the (vi) Provide efficient and effective property and
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violators; supply management in the province; and
protect the funds, credits, rights, and other
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properties of the province; and;
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(vii) Institute or cause to be instituted
administrative or judicial proceedings for
violation of ordinances in the collection of taxes,
fees or charges, and for the recovery of funds
and property; and cause the province to be
defended against all suits to ensure that its
interests, resources and rights shall be
adequately protected.

(4) Ensure the delivery of basic services and

the provision of adequate facilities as provided
for under Section 17 of this Code, and in
addition thereto, shall:

(i) Ensure that the construction and repair of

roads and highways funded by the national
government shall be, as far as practicable,
carried out in a spatially contiguous manner
and in coordination with the construction and
repair of the roads and bridges of the province
and of its component cities and municipalities;
and,

(ii) Coordinate the implementation of technical

services by national offices for the province and
its component cities and municipalities,
including public works and infrastructure
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programs of the provincial government and its
_______________________________________________________________________________
component cities and municipalities;
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(5)_______________________________________________________________________________
Exercise such other powers and perform
such other duties and functions as may be
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prescribed by law or ordinance.
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