Republic Act No.

7160 October 10, 1991

Setion 41(b) Amended by RA 8553
Setion 43 Amended by RA 8553
AN ACT PROVIDING FOR A LOCAL GOVRN!NT COD OF 1991
Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled::
"OO# I
GNRAL PROVI$ION$
TITL I
"A$IC PRINCIPL$
C%APTR I
T&e Co'e( Polic) *+' Applic*tio+
$ectio+ 1. Title. - This Act shall be known and cited as the "ocal !overnment
Code of "##"".
$ectio+ ,. $eclaration of Policy. -
(a) It is heeby declaed the !olicy o" the State that the teitoial and
!olitical s#bdi$isions o" the State shall en%oy &en#ine and meanin&"#l local
a#tonomy to enable them to attain thei "#llest de$elo!ment as sel"-eliant
comm#nities and make them moe e""ecti$e !atnes in the attainment o"
national &oals' Towad this end( the State shall !o$ide "o a moe
es!onsi$e and acco#ntable local &o$enment st#ct#e instit#ted tho#&h a
system o" decentali)ation wheeby local &o$enment #nits shall be &i$en
moe !owes( a#thoity( es!onsibilities( and eso#ces' The !ocess o"
decentali)ation shall !oceed "om the national &o$enment to the local
&o$enment #nits'
(b) It is also the !olicy o" the State to ens#e the acco#ntability o" local
&o$enment #nits tho#&h the instit#tion o" e""ecti$e mechanisms o" ecall(
initiati$e and e"eend#m'
(c) It is likewise the !olicy o" the State to e*#ie all national a&encies and
o""ices to cond#ct !eiodic cons#ltations with a!!o!iate local &o$enment
#nits( non&o$enmental and !eo!le+s o&ani)ations( and othe concened
sectos o" the comm#nity be"oe any !o%ect o !o&am is im!lemented in
thei es!ecti$e %#isdictions'"a%phil.net
$ectio+ -. &perative Principles of $ecentrali'ation. - The "om#lation and
im!lementation o" !olicies and meas#es on local a#tonomy shall be &#ided by the
"ollowin& o!eati$e !inci!les:
(a) Thee shall be an e""ecti$e allocation amon& the di""eent local
&o$enment #nits o" thei es!ecti$e !owes( "#nctions( es!onsibilities( and
eso#ces,
(b) Thee shall be established in e$ey local &o$enment #nit an
acco#ntable( e""icient( and dynamic o&ani)ational st#ct#e and o!eatin&
mechanism that will meet the !ioity needs and se$ice e*#iements o" its
comm#nities,
(c) S#b%ect to ci$il se$ice law( #les and e&#lations( local o""icials and
em!loyees !aid wholly o mainly "om local "#nds shall be a!!ointed o
emo$ed( accodin& to meit and "itness( by the a!!o!iate a!!ointin&
a#thoity,
(d) The $estin& o" d#ty( es!onsibility( and acco#ntability in local
&o$enment #nits shall be accom!anied with !o$ision "o easonably
ade*#ate eso#ces to discha&e thei !owes and e""ecti$ely cay o#t thei
"#nctions: hence( they shall ha$e the !owe to ceate and boaden thei own
so#ces o" e$en#e and the i&ht to a %#st shae in national ta-es and an
e*#itable shae in the !oceeds o" the #tili)ation and de$elo!ment o" the
national wealth within thei es!ecti$e aeas,
(e) .o$inces with es!ect to com!onent cities and m#nici!alities( and cities
and m#nici!alities with es!ect to com!onent baan&ays( shall ens#e that
the acts o" thei com!onent #nits ae within the sco!e o" thei !escibed
!owes and "#nctions,
(") /ocal &o$enment #nits may &o#! themsel$es( consolidate o
coodinate thei e""ots( se$ices( and eso#ces commonly bene"icial to
them,
(&) The ca!abilities o" local &o$enment #nits( es!ecially the m#nici!alities
and baan&ays( shall be enhanced by !o$idin& them with o!!ot#nities to
!atici!ate acti$ely in the im!lementation o" national !o&ams and
!o%ects,
(h) Thee shall be a contin#in& mechanism to enhance local a#tonomy not
only by le&islati$e enablin& acts b#t also by administati$e and
o&ani)ational e"oms,
(i) /ocal &o$enment #nits shall shae with the national &o$enment the
es!onsibility in the mana&ement and maintenance o" ecolo&ical balance
within thei teitoial %#isdiction( s#b%ect to the !o$isions o" this 0ode
and national !olicies,
(%) 1""ecti$e mechanisms "o ens#in& the acco#ntability o" local
&o$enment #nits to thei es!ecti$e constit#ents shall be sten&thened in
ode to #!&ade contin#ally the *#ality o" local leadeshi!,
(k) The eali)ation o" local a#tonomy shall be "acilitated tho#&h im!o$ed
coodination o" national &o$enment !olicies and !o&ams an e-tension o"
ade*#ate technical and mateial assistance to less de$elo!ed and dese$in&
local &o$enment #nits,
(l) The !atici!ation o" the !i$ate secto in local &o$enance( !atic#laly in
the deli$ey o" basic se$ices( shall be enco#a&ed to ens#e the $iability o"
local a#tonomy as an altenati$e state&y "o s#stainable de$elo!ment, and
(m) The national &o$enment shall ens#e that decentali)ation contib#tes
to the contin#in& im!o$ement o" the !e"omance o" local &o$enment
#nits and the *#ality o" comm#nity li"e'
$ectio+ .. Scope of (pplication. - This 0ode shall a!!ly to all !o$inces( cities(
m#nici!alities( baan&ays( and othe !olitical s#bdi$isions as may be ceated by
law( and( to the e-tent heein !o$ided( to o""icials( o""ices( o a&encies o" the
national &o$enment'
$ectio+ /. Rules of )nterpretation. - In the inte!etation o" the !o$isions o" this
0ode( the "ollowin& #les shall a!!ly:
(a) Any !o$ision on a !owe o" a local &o$enment #nit shall be libeally
inte!eted in its "a$o( and in case o" do#bt( any *#estion theeon shall be
esol$ed in "a$o o" de$ol#tion o" !owes and o" the lowe local
&o$enment #nit' Any "ai and easonable do#bt as to the e-istence o" the
!owe shall be inte!eted in "a$o o" the local &o$enment #nit concened,
(b) In case o" do#bt( any ta- odinance o e$en#e meas#e shall be
const#ed stictly a&ainst the local &o$enment #nit enactin& it( and libeally
in "a$o o" the ta-!aye' Any ta- e-em!tion( incenti$e o elie" &anted by
any local &o$enment #nit !#s#ant to the !o$isions o" this 0ode shall be
const#ed stictly a&ainst the !eson claimin& it'
(c) The &eneal wel"ae !o$isions in this 0ode shall be libeally inte!eted
to &i$e moe !owes to local &o$enment #nits in acceleatin& economic
de$elo!ment and #!&adin& the *#ality o" li"e "o the !eo!le in the
comm#nity,
(d) Ri&hts and obli&ations e-istin& on the date o" e""ecti$ity o" this 0ode
and aisin& o#t o" contacts o any othe so#ce o" !esentation in$ol$in& a
local &o$enment #nit shall be &o$ened by the oi&inal tems and
conditions o" said contacts o the law in "oce at the time s#ch i&hts wee
$ested, and
(e) In the esol#tion o" conto$esies aisin& #nde this 0ode whee no le&al
!o$ision o %#is!#dence a!!lies( esot may be had to the c#stoms and
taditions in the !lace whee the conto$esies take !lace'
C%APTR II
Ge+er*l Po0er1 *+' Attribute1 o2 Loc*l Go3er+4e+t 5+it1
$ectio+ 6. (uthority to Create ocal !overnment *nits. - A local &o$enment #nit
may be ceated( di$ided( me&ed( abolished( o its bo#ndaies s#bstantially alteed
eithe by law enacted by 0on&ess in the case o" a !o$ince( city( m#nici!ality( o
any othe !olitical s#bdi$ision( o by odinance !assed by the san&&#nian&
!anlalawi&an o san&&#nian& !anl#n&sod concened in the case o" a baan&ay
located within its teitoial %#isdiction( s#b%ect to s#ch limitations and
e*#iements !escibed in this 0ode'
$ectio+ 7. Creation and Conversion. - As a &eneal #le( the ceation o" a local
&o$enment #nit o its con$esion "om one le$el to anothe le$el shall be based on
$ei"iable indicatos o" $iability and !o%ected ca!acity to !o$ide se$ices( to wit:
(a) Income' - It m#st be s#""icient( based on acce!table standads( to
!o$ide "o all essential &o$enment "acilities and se$ices and s!ecial
"#nctions commens#ate with the si)e o" its !o!#lation( as e-!ected o" the
local &o$enment #nit concened,
(b) .o!#lation' - It shall be detemined as the total n#mbe o" inhabitants
within the teitoial %#isdiction o" the local &o$enment #nit concened,
and
(c) /and Aea' - It m#st be conti&#o#s( #nless it com!ises two o moe
islands o is se!aated by a local &o$enment #nit inde!endent o" the othes,
!o!ely identi"ied by metes and bo#nds with technical desci!tions, and
s#""icient to !o$ide "o s#ch basic se$ices and "acilities to meet the
e*#iements o" its !o!#lace'
0om!liance with the "oe&oin& indicatos shall be attested to by the
2e!atment o" 3inance (243)( the 5ational Statistics 4""ice (5S4)( and
the /ands 6ana&ement 7#ea# (/67) o" the 2e!atment o" 1n$ionment
and 5at#al Reso#ces (215R)'
$ectio+ 6. $ivision and +erger. - 2i$ision and me&e o" e-istin& local
&o$enment #nits shall com!ly with the same e*#iements heein !escibed "o
thei ceation: .o$ided( howe$e( That s#ch di$ision shall not ed#ce the income(
!o!#lation( o land aea o" the local &o$enment #nit o #nits concened to less
than the minim#m e*#iements !escibed in this 0ode: .o$ided( "#the( That
the income classi"ication o" the oi&inal local &o$enment #nit o #nits shall not
"all below its c#ent classi"ication !io to s#ch di$ision'
The income classi"ication o" local &o$enment #nits shall be #!dated within si- (8)
months "om the e""ecti$ity o" this 0ode to e"lect the chan&es in thei "inancial
!osition es#ltin& "om the inceased e$en#es as !o$ided heein'
$ectio+ 9. (bolition of ocal !overnment *nits. - A local &o$enment #nit may be
abolished when its income( !o!#lation( o land aea has been ie$esibly ed#ced
to less than the minim#m standads !escibed "o its ceation #nde 7ook III o"
this 0ode( as ceti"ied by the national a&encies mentioned in Section 9 heeo" to
0on&ess o to the san&&#nian& concened( as the case may be'
The law o odinance abolishin& a local &o$enment #nit shall s!eci"y the
!o$ince( city( m#nici!ality( o baan&ay with which the local &o$enment #nit
so#&ht to be abolished will be inco!oated o me&ed'
$ectio+ 10. Plebiscite Re,uirement. - 5o ceation( di$ision( me&e( abolition( o
s#bstantial alteation o" bo#ndaies o" local &o$enment #nits shall take e""ect
#nless a!!o$ed by a ma%oity o" the $otes cast in a !lebiscite called "o the
!#!ose in the !olitical #nit o #nits diectly a""ected' Said !lebiscite shall be
cond#cted by the 0ommission on 1lections (0461/10) within one h#nded
twenty (1:;) days "om the date o" e""ecti$ity o" the law o odinance e""ectin&
s#ch action( #nless said law o odinance "i-es anothe date'
$ectio+ 11. Selection and Transfer of ocal !overnment Site- &ffices and
.acilities. -
(a) The law o odinance ceatin& o me&in& local &o$enment #nits shall
s!eci"y the seat o" &o$enment "om whee &o$enmental and co!oate
se$ices shall be deli$eed' In selectin& said site( "actos elatin& to
&eo&a!hical centality( accessibility( a$ailability o" tans!otation and
comm#nication "acilities( daina&e and sanitation( de$elo!ment and
economic !o&ess( and othe ele$ant consideations shall be taken into
acco#nt'
(b) <hen conditions and de$elo!ments in the local &o$enment #nit
concened ha$e si&ni"icantly chan&ed s#bse*#ent to the establishment o"
the seat o" &o$enment( its san&&#nian may( a"te !#blic heain& and by a
$ote o" two-thids (:=3) o" all its membes( tans"e the same to a site bette
s#ited to its needs' .o$ided( howe$e( That no s#ch tans"e shall be made
o#tside the teitoial bo#ndaies o" the local &o$enment #nit concened'
The old site( to&ethe with the im!o$ements theeon( may be dis!osed o"
by the sale o lease o con$eted to s#ch othe #se as the san&&#nian&
concened may deem bene"icial to the local &o$enment #nit concened and
its inhabitants'
(c) /ocal &o$enment o""ices and "acilities shall not be tans"eed(
elocated( o con$eted to othe #ses #nless !#blic heain&s ae "ist
cond#cted "o the !#!ose and the conc#ence o" the ma%oity o" all the
membes o" the san&&#nian concened is obtained'
$ectio+ 1,. !overnment Centers. - .o$inces( cities( and m#nici!alities shall
endea$o to establish a &o$enment cente whee o""ices( a&encies( o banches o"
the national &o$enment( local &o$enment #nits( o &o$enment-owned o
contolled co!oations may( as "a as !acticable( be located' In desi&natin& s#ch a
cente( the local &o$enment #nit concened shall take into acco#nt the e-istin&
"acilities o" national and local a&encies and o""ices which may se$e as the
&o$enment cente as contem!lated #nde this Section' The national &o$enment(
local &o$enment #nit o &o$enment-owned o contolled co!oation concened
shall bea the e-!enses "o the const#ction o" its b#ildin&s and "acilities in the
&o$enment cente'
$ectio+ 1-. /aming of ocal !overnment *nits and Public Places- Streets and
Structures. -
(a) The san&&#nian& !anlalawi&an may( in cons#ltation with the .hili!!ine
>istoical 0ommission (.>0)( chan&e the name o" the "ollowin& within its
teitoial %#isdiction:
(1) 0om!onent cities and m#nici!alities( #!on the ecommendation
o" the san&&#nian concened,
(:) .o$incial oads( a$en#es( bo#le$ads( thoo#&h"aes( and
bid&es,
(3) .#blic $ocational o technical schools and othe !ost-seconday
and tetiay schools,
(4) .o$incial hos!itals( health centes( and othe health "acilities,
and
(5) Any othe !#blic !lace o b#ildin& owned by the !o$incial
&o$enment'
(b) The san&&#nian o" hi&hly #bani)ed cities and o" com!onent cities
whose chates !ohibit thei $otes "om $otin& "o !o$incial electi$e
o""icials( heeina"te e"eed to in this 0ode as inde!endent com!onent
cities( may( in cons#ltation with the .hili!!ine >istoical 0ommission(
chan&e the name o" the "ollowin& within its teitoial %#isdiction:
(1) 0ity baan&ays( #!on the ecommendation o" the san&&#nian&
baan&ay concened,
(:) 0ity oads( a$en#es( bo#le$ads( thoo#&h"aes( and bid&es,
(3) .#blic elementay( seconday and $ocational o technical
schools( comm#nity colle&es and non-chateed colle&es,
(4) 0ity hos!itals( health centes and othe health "acilities, and
(5) Any othe !#blic !lace o b#ildin& owned by the city
&o$enment'
(c) The san&&#nians o" com!onent cities and m#nici!alities may( in
cons#ltation with the .hili!!ine >istoical 0ommission( chan&e the name
o" the "ollowin& within its teitoial %#isdiction:
(1) 0ity and m#nici!al baan&ays( #!on ecommendation o" the
san&&#nian& baan&ay concened,
(:) 0ity( m#nici!al and baan&ay oads( a$en#es( bo#le$ads(
thoo#&h"aes( and bid&es,
(3) 0ity and m#nici!al !#blic elementay( seconday and $ocational
o technical schools( !ost- seconday and othe tetiay schools,
(4) 0ity and m#nici!al hos!itals( health centes and othe health
"acilities, and
(5) Any othe !#blic !lace o b#ildin& owned by the m#nici!al
&o$enment'
(d) 5one o" the "oe&oin& local &o$enment #nits( instit#tions( !laces( o
b#ildin&s shall be named a"te a li$in& !eson( no may a chan&e o" name
be made #nless "o a %#sti"iable eason and( in any case( not o"tene than
once e$ey ten (1;) yeas' The name o" a local &o$enment #nit o a !#blic
!lace( steet o st#ct#e with histoical( c#lt#al( o ethnic si&ni"icance shall
not be chan&ed( #nless by a #nanimo#s $ote o" the san&&#nian concened
and in cons#ltation with the .>0'
(e) A chan&e o" name o" a !#blic school shall be made only #!on the
ecommendation o" the local school boad concened'
(") A chan&e o" name o" !#blic hos!itals( health centes( and othe health
"acilities shall be made only #!on the ecommendation o" the local health
boad concened'
(&) The chan&e o" name o" any local &o$enment #nit shall be e""ecti$e only
#!on ati"ication in a !lebiscite cond#cted "o the !#!ose in the !olitical
#nit diectly a""ected'
(h) In any chan&e o" name( the 4""ice o" the .esident( the e!esentati$e o"
the le&islati$e distict concened( and the 7#ea# o" .osts shall be noti"ied'
$ectio+ 1.. Beginning of Corporate 01istence. - <hen a new local &o$enment
#nit is ceated( its co!oate e-istence shall commence #!on the election and
*#ali"ication o" its chie" e-ec#ti$e and a ma%oity o" the membes o" its
san&&#nian( #nless some othe time is "i-ed thee"o by the law o odinance
ceatin& it'
$ectio+ 1/. Political and Corporate /ature of ocal !overnment *nits. - 1$ey
local &o$enment #nit ceated o eco&ni)ed #nde this 0ode is a body !olitic and
co!oate endowed with !owes to be e-ecised by it in con"omity with law' As
s#ch( it shall e-ecise !owes as a !olitical s#bdi$ision o" the national &o$enment
and as a co!oate entity e!esentin& the inhabitants o" its teitoy'
$ectio+ 16. !eneral 2elfare. - 1$ey local &o$enment #nit shall e-ecise the
!owes e-!essly &anted( those necessaily im!lied thee"om( as well as !owes
necessay( a!!o!iate( o incidental "o its e""icient and e""ecti$e &o$enance( and
those which ae essential to the !omotion o" the &eneal wel"ae' <ithin thei
es!ecti$e teitoial %#isdictions( local &o$enment #nits shall ens#e and s#!!ot(
amon& othe thin&s( the !ese$ation and enichment o" c#lt#e( !omote health
and sa"ety( enhance the i&ht o" the !eo!le to a balanced ecolo&y( enco#a&e and
s#!!ot the de$elo!ment o" a!!o!iate and sel"-eliant scienti"ic and
technolo&ical ca!abilities( im!o$e !#blic moals( enhance economic !os!eity
and social %#stice( !omote "#ll em!loyment amon& thei esidents( maintain !eace
and ode( and !ese$e the com"ot and con$enience o" thei inhabitants'
$ectio+ 17. Basic Services and .acilities. -
(a) /ocal &o$enment #nits shall endea$o to be sel"-eliant and shall
contin#e e-ecisin& the !owes and discha&in& the d#ties and "#nctions
c#ently $ested #!on them' They shall also discha&e the "#nctions and
es!onsibilities o" national a&encies and o""ices de$ol$ed to them !#s#ant
to this 0ode' /ocal &o$enment #nits shall likewise e-ecise s#ch othe
!owes and discha&e s#ch othe "#nctions and es!onsibilities as ae
necessay( a!!o!iate( o incidental to e""icient and e""ecti$e !o$isions o"
the basic se$ices and "acilities en#meated heein'
(b) S#ch basic se$ices and "acilities incl#de( b#t ae not limited to( the
"ollowin&:
(1) 3o 7aan&ay:
(i) A&ic#lt#al s#!!ot se$ices which incl#de !lantin&
mateials distib#tion system and o!eation o" "am !od#ce
collection and b#yin& stations,
(ii) >ealth and social wel"ae se$ices which incl#de
maintenance o" baan&ay health cente and day-cae cente,
(iii) Se$ices and "acilities elated to &eneal hy&iene and
sanitation( bea#ti"ication( and solid waste collection,
(i$) 6aintenance o" kata#n&an& !ambaan&ay,
($) 6aintenance o" baan&ay oads and bid&es and wate
s#!!ly systems,
($i) In"ast#ct#e "acilities s#ch as m#lti-!#!ose hall(
m#lti!#!ose !a$ement( !la)a( s!ots cente( and othe simila
"acilities,
($ii) In"omation and eadin& cente, and
($iii) Satellite o !#blic maket( whee $iable,
(:) 3o a 6#nici!ality:
(i) 1-tension and on-site eseach se$ices and "acilities
elated to a&ic#lt#e and "ishey acti$ities which incl#de
dis!esal o" li$estock and !o#lty( "in&elin&s( and othe
seedlin& mateials "o a*#ac#lt#e, !alay( con( and $e&etable
seed "ams, medicinal !lant &adens, "#it tee( cocon#t( and
othe kinds o" seedlin& n#seies, demonstation "ams,
*#ality contol o" co!a and im!o$ement and de$elo!ment o"
local distib#tion channels( !e"eably tho#&h coo!eati$es,
intebaan&ay ii&ation system, wate and soil eso#ce
#tili)ation and conse$ation !o%ects, and en"ocement o"
"ishey laws in m#nici!al wates incl#din& the conse$ation
o" man&o$es,
(ii) .#s#ant to national !olicies and s#b%ect to s#!e$ision(
contol and e$iew o" the 215R( im!lementation o"
comm#nity-based "oesty !o%ects which incl#de inte&ated
social "oesty !o&ams and simila !o%ects, mana&ement
and contol o" comm#nal "oests with an aea not e-ceedin&
"i"ty (5;) s*#ae kilometes, establishment o" tee !aks(
&eenbelts( and simila "oest de$elo!ment !o%ects,
(iii) S#b%ect to the !o$isions o" Title 3i$e( 7ook I o" this
0ode( health se$ices which incl#de the im!lementation o"
!o&ams and !o%ects on !imay health cae( matenal and
child cae( and comm#nicable and non-comm#nicable disease
contol se$ices( access to seconday and tetiay health
se$ices, !#chase o" medicines( medical s#!!lies( and
e*#i!ment needed to cay o#t the se$ices heein
en#meated,
(i$) Social wel"ae se$ices which incl#de !o&ams and
!o%ects on child and yo#th wel"ae( "amily and comm#nity
wel"ae( women+s wel"ae( wel"ae o" the eldely and disabled
!esons, comm#nity-based ehabilitation !o&ams "o
$a&ants( be&&as( steet childen( sca$en&es( %#$enile
delin*#ents( and $ictims o" d#& ab#se, li$elihood and othe
!o-!oo !o%ects, n#tition se$ices, and "amily !lannin&
se$ices,
($) In"omation se$ices which incl#de in$estments and %ob
!lacement in"omation systems( ta- and maketin&
in"omation systems( and maintenance o" a !#blic libay,
($i) Solid waste dis!osal system o en$ionmental
mana&ement system and se$ices o "acilities elated to
&eneal hy&iene and sanitation,
($ii) 6#nici!al b#ildin&s( c#lt#al centes( !#blic !aks
incl#din& "eedom !aks( !lay&o#nds( and othe s!ots
"acilities and e*#i!ment( and othe simila "acilities,
($iii) In"ast#ct#e "acilities intended !imaily to se$ice the
needs o" the esidents o" the m#nici!ality and which ae
"#nded o#t o" m#nici!al "#nds incl#din& b#t not limited to(
m#nici!al oads and bid&es, school b#ildin&s and othe
"acilities "o !#blic elementay and seconday schools,
clinics( health centes and othe health "acilities necessay to
cay o#t health se$ices, comm#nal ii&ation( small wate
im!o#ndin& !o%ects and othe simila !o%ects, "ish !ots,
atesian wells( s!in& de$elo!ment( ainwate collectos and
wate s#!!ly systems, seawalls( dikes( daina&e and
sewea&e( and "lood contol, ta""ic si&nals and oad si&ns,
and simila "acilities,
(i-) .#blic makets( sla#&hteho#ses and othe m#nici!al
ente!ises,
(-) .#blic cemetey,
(-i) To#ism "acilities and othe to#ist attactions( incl#din&
the ac*#isition o" e*#i!ment( e&#lation and s#!e$ision o"
b#siness concessions( and sec#ity se$ices "o s#ch "acilities,
and
(-ii) Sites "o !olice and "ie stations and s#bstations and
m#nici!al %ail,
(3) 3o a .o$ince:
(i) A&ic#lt#al e-tension and on-site eseach se$ices and
"acilities which incl#de the !e$ention and contol o" !lant
and animal !ests and diseases, daiy "ams( li$estock makets(
animal beedin& stations( and ati"icial insemination centes,
and assistance in the o&ani)ation o" "ames and "ishemen+s
coo!eati$es( and othe collecti$e o&ani)ations( as well as the
tans"e o" a!!o!iate technolo&y,
(ii) Ind#stial eseach and de$elo!ment se$ices( as well as
the tans"e o" a!!o!iate technolo&y,
(iii) .#s#ant to national !olicies and s#b%ect to s#!e$ision(
contol and e$iew o" the 215R( en"ocement o" "oesty
laws limited to comm#nity-based "oesty !o%ects( !oll#tion
contol law( small-scale minin& law( and othe laws on the
!otection o" the en$ionment, and mini-hydoelectic
!o%ects "o local !#!oses,
(i$) S#b%ect to the !o$isions o" Title 3i$e( 7ook I o" this
0ode( health se$ices which incl#de hos!itals and othe
tetiay health se$ices,
($) Social wel"ae se$ices which incl#de !o&ams and
!o%ects on ebel et#nees and e$ac#ees, elie" o!eations,
and !o!#lation de$elo!ment se$ices,
($i) .o$incial b#ildin&s( !o$incial %ails( "eedom !aks and
othe !#blic assembly aeas and simila "acilities,
($ii) In"ast#ct#e "acilities intended to se$ice the needs o"
the esidence o" the !o$ince and which ae "#nded o#t o"
!o$incial "#nds incl#din&( b#t not limited to( !o$incial
oads and bid&es, inte-m#nici!al watewoks( daina&e and
sewea&e( "lood contol( and ii&ation systems, eclamation
!o%ects, and simila "acilities,
($iii) .o&ams and !o%ects "o low-cost ho#sin& and othe
mass dwellin&s( e-ce!t those "#nded by the Social Sec#ity
System (SSS)( ?o$enment Se$ice Ins#ance System !' 19:
(?SIS)( and the >ome 2e$elo!ment 6#t#al 3#nd (>263):
.o$ided( That national "#nds "o these !o&ams and !o%ects
shall be e*#itably allocated amon& the e&ions in !o!otion
to the atio o" the homeless to the !o!#lation,
(i-) In$estment s#!!ot se$ices( incl#din& access to cedit
"inancin&,
(-) @!&adin& and modeni)ation o" ta- in"omation and
collection se$ices tho#&h the #se o" com!#te hadwae and
so"twae and othe means,
(-i) Inte-m#nici!al telecomm#nications se$ices( s#b%ect to
national !olicy &#idelines, and
(-ii) To#ism de$elo!ment and !omotion !o&ams,
(4) 3o a 0ity:
All the se$ices and "acilities o" the m#nici!ality and !o$ince( and
in addition theeto( the "ollowin&:
(1) Ade*#ate comm#nication and tans!otation "acilities,
(c) 5otwithstandin& the !o$isions o" s#bsection (b) heeo"( !#blic woks
and in"ast#ct#e !o%ects and othe "acilities( !o&ams and se$ices
"#nded by the national &o$enment #nde the ann#al ?eneal
A!!o!iations Act( othe s!ecial laws( !etinent e-ec#ti$e odes( and
those wholly o !atially "#nded "om "oei&n so#ces( ae not co$eed
#nde this Section( e-ce!t in those cases whee the local &o$enment #nit
concened is d#ly desi&nated as the im!lementin& a&ency "o s#ch !o%ects(
"acilities( !o&ams( and se$ices'
(d) The desi&ns( !lans( s!eci"ications( testin& o" mateials( and the
!oc#ement o" e*#i!ment and mateials at .19; "om both "oei&n and
local so#ces necessay "o the !o$ision o" the "oe&oin& se$ices and
"acilities shall be #ndetaken by the local &o$enment #nit concened( based
on national !olicies( standads and &#idelines'
(e) 5ational a&encies o o""ices concened shall de$ol$e to local
&o$enment #nits the es!onsibility "o the !o$ision o" basic se$ices and
"acilities en#meated in this Section within si- (8) months a"te the
e""ecti$ity o" this 0ode'
As #sed in this 0ode( the tem Ade$ol#tionA e"es to the act by which the
national &o$enment con"es !owe and a#thoity #!on the $aio#s local
&o$enment #nits to !e"om s!eci"ic "#nctions and es!onsibilities'
(") The national &o$enment o the ne-t hi&he le$el o" local &o$enment
#nit may !o$ide o a#&ment the basic se$ices and "acilities assi&ned to a
lowe le$el o" local &o$enment #nit when s#ch se$ices o "acilities ae not
made a$ailable o( i" made a$ailable( ae inade*#ate to meet the
e*#iements o" its inhabitants'
(&) The basic se$ices and "acilities heeinabo$e en#meated shall be
"#nded "om the shae o" local &o$enment #nits in the !oceeds o" national
ta-es and othe local e$en#es and "#ndin& s#!!ot "om the national
&o$enment( its inst#mentalities and &o$enment-owned o contolled
co!oations which ae tasked by law to establish and maintain s#ch
se$ices o "acilities' Any "#nd o eso#ce a$ailable "o the #se o" local
&o$enment #nits shall be "ist allocated "o the !o$ision o" basic se$ices
o "acilities en#meated in s#bsection (b) heeo" be"oe a!!lyin& the same
"o othe !#!oses( #nless othewise !o$ided in this 0ode'
(h) Re&ional o""ices o" national a&encies o o""ices whose "#nctions ae
de$ol$ed to local &o$enment #nits as !o$ided heein shall be !hased o#t
within one (1) yea "om the a!!o$al o" this 0ode' Said national a&encies
and o""ices may establish s#ch "ield #nits as may be necessay "o
monitoin& !#!oses and !o$idin& technical assistance to local &o$enment
#nits' The !o!eties( e*#i!ment( and othe assets o" these e&ional o""ices
shall be distib#ted to the local &o$enment #nits in the e&ion in
accodance with the #les and e&#lations iss#ed by the o$esi&ht
committee ceated #nde this 0ode'
(i) The de$ol#tion contem!lated in this 0ode shall incl#de the tans"e to
local &o$enment #nits o" the ecods( e*#i!ment( and othe assets and
!esonnel o" national a&encies and o""ices coes!ondin& to the de$ol$ed
!owes( "#nctions( and es!onsibilities'
.esonnel o" said national a&encies o o""ices shall be absobed by the local
&o$enment #nits to which they belon& o in whose aeas they ae assi&ned
to the e-tent that it is administati$ely $iable as detemined by the said
o$esi&ht committee: .o$ided( That the i&hts accoded to s#ch !esonnel
!#s#ant to ci$il se$ice law( #les and e&#lations shall not be im!aied:
.o$ided( "#the( That e&ional diectos who ae caee e-ec#ti$e se$ice
o""ices and othe o""ices o" simila ank in the said e&ional o""ices who
cannot be absobed by the local &o$enment #nit shall be etained by the
national &o$enment( witho#t any dimin#tion o" ank( salay o ten#e'
(%) To ens#e the acti$e !atici!ation o" the !i$ate secto in local
&o$enance( local &o$enment #nits may( by odinance( sell( lease(
enc#mbe( o othewise dis!ose o" !#blic economic ente!ises owned by
them in thei !o!ietay ca!acity'
0osts may also be cha&ed "o the deli$ey o" basic se$ices o "acilities
en#meated in this Section'
$ectio+ 16. Po%er to !enerate and (pply Resources. - /ocal &o$enment #nits
shall ha$e the !owe and a#thoity to establish an o&ani)ation that shall be
es!onsible "o the e""icient and e""ecti$e im!lementation o" thei de$elo!ment
!lans( !o&am ob%ecti$es and !ioities, to ceate thei own so#ces o" e$en#es
and to le$y ta-es( "ees( and cha&es which shall acc#e e-cl#si$ely "o thei #se
and dis!osition and which shall be etained by them, to ha$e a %#st shae in
national ta-es which shall be a#tomatically and diectly eleased to them witho#t
need o" any "#the action, to ha$e an e*#itable shae in the !oceeds "om the
#tili)ation and de$elo!ment o" the national wealth and eso#ces within thei
es!ecti$e teitoial %#isdictions incl#din& shain& the same with the inhabitants
by way o" diect bene"its, to ac*#ie( de$elo!( lease( enc#mbe( alienate( o
othewise dis!ose o" eal o !esonal !o!ety held by them in thei !o!ietay
ca!acity and to a!!ly thei eso#ces and assets "o !od#cti$e( de$elo!mental( o
wel"ae !#!oses( in the e-ecise o "#theance o" thei &o$enmental o
!o!ietay !owes and "#nctions and theeby ens#e thei de$elo!ment into sel"-
eliant comm#nities and acti$e !atici!ants in the attainment o" national &oals'
$ectio+ 19. 0minent $omain. - A local &o$enment #nit may( tho#&h its chie"
e-ec#ti$e and actin& !#s#ant to an odinance( e-ecise the !owe o" eminent
domain "o !#blic #se( o !#!ose o wel"ae "o the bene"it o" the !oo and the
landless( #!on !ayment o" %#st com!ensation( !#s#ant to the !o$isions o" the
0onstit#tion and !etinent laws: .o$ided( howe$e( That the !owe o" eminent
domain may not be e-ecised #nless a $alid and de"inite o""e has been !e$io#sly
made to the owne( and s#ch o""e was not acce!ted: .o$ided( "#the( That the
local &o$enment #nit may immediately take !ossession o" the !o!ety #!on the
"ilin& o" the e-!o!iation !oceedin&s and #!on makin& a de!osit with the !o!e
co#t o" at least "i"teen !ecent (15B) o" the "ai maket $al#e o" the !o!ety
based on the c#ent ta- declaation o" the !o!ety to be e-!o!iated: .o$ided(
"inally( That( the amo#nt to be !aid "o the e-!o!iated !o!ety shall be
detemined by the !o!e co#t( based on the "ai maket $al#e at the time o" the
takin& o" the !o!ety'
$ectio+ ,0. Reclassification of ands. -
(a) A city o m#nici!ality may( tho#&h an odinance !assed by the
san&&#nian a"te cond#ctin& !#blic heain&s "o the !#!ose( a#thoi)e the
eclassi"ication o" a&ic#lt#al lands and !o$ide "o the manne o" thei
#tili)ation o dis!osition in the "ollowin& cases: (1) when the land ceases to
be economically "easible and so#nd "o a&ic#lt#al !#!oses as detemined
by the 2e!atment o" A&ic#lt#e o (:) whee the land shall ha$e
s#bstantially &eate economic $al#e "o esidential( commecial( o
ind#stial !#!oses( as detemined by the san&&#nian concened: .o$ided(
That s#ch eclassi"ication shall be limited to the "ollowin& !ecenta&e o" the
total a&ic#lt#al land aea at the time o" the !assa&e o" the odinance:
(1) 3o hi&hly #bani)ed and inde!endent com!onent cities( "i"teen
!ecent (15B),
(:) 3o com!onent cities and "ist to the thid class m#nici!alities(
ten !ecent (1;B), and
(3) 3o "o#th to si-th class m#nici!alities( "i$e !ecent (5B):
.o$ided( "#the( That a&ic#lt#al lands distib#ted to a&aian
e"om bene"iciaies !#s#ant to Re!#blic Act 5#mbeed Si-ty-si-
h#nded "i"ty-se$en (R'A' 5o' 8859)' othewise known as AThe
0om!ehensi$e A&aian Re"om /awA( shall not be a""ected by the
said eclassi"ication and the con$esion o" s#ch lands into othe
!#!oses shall be &o$ened by Section 85 o" said Act'
(b) The .esident may( when !#blic inteest so e*#ies and #!on
ecommendation o" the 5ational 1conomic and 2e$elo!ment A#thoity(
a#thoi)e a city o m#nici!ality to eclassi"y lands in e-cess o" the limits set
in the ne-t !ecedin& !aa&a!h'
(c) The local &o$enment #nits shall( in con"omity with e-istin& laws(
contin#e to !e!ae thei es!ecti$e com!ehensi$e land #se !lans enacted
tho#&h )onin& odinances which shall be the !imay and dominant bases
"o the "#t#e #se o" land eso#ces: .o$ided' That the e*#iements "o
"ood !od#ction( h#man settlements( and ind#stial e-!ansion shall be taken
into consideation in the !e!aation o" s#ch !lans'
(d) <hee a!!o$al by a national a&ency is e*#ied "o eclassi"ication(
s#ch a!!o$al shall not be #neasonably withheld' 3ail#e to act on a !o!e
and com!lete a!!lication "o eclassi"ication within thee (3) months "om
ecei!t o" the same shall be deemed as a!!o$al theeo"'
(e) 5othin& in this Section shall be const#ed as e!ealin&( amendin&( o
modi"yin& in any manne the !o$isions o" R'A' 5o' 8859'
$ectio+ ,1. Closure and &pening of Roads. -
(a) A local &o$enment #nit may( !#s#ant to an odinance( !emanently o
tem!oaily close o o!en any local oad( alley( !ak( o s*#ae "allin&
within its %#isdiction: .o$ided( howe$e( That in case o" !emanent
clos#e( s#ch odinance m#st be a!!o$ed by at least two-thids (:=3) o" all
the membes o" the san&&#nian( and when necessay( an ade*#ate s#bstit#te
"o the !#blic "acility that is s#b%ect to clos#e is !o$ided'
(b) 5o s#ch way o !lace o any !at theeo" shall be !emanently closed
witho#t makin& !o$isions "o the maintenance o" !#blic sa"ety theein' A
!o!ety th#s !emanently withdawn "om !#blic #se may be #sed o
con$eyed "o any !#!ose "o which othe eal !o!ety belon&in& to the
local &o$enment #nit concened may be law"#lly #sed o con$eyed:
.o$ided( howe$e( That no "eedom !ak shall be closed !emanently
witho#t !o$ision "o its tans"e o elocation to a new site'
(c) Any national o local oad( alley( !ak( o s*#ae may be tem!oaily
closed d#in& an act#al eme&ency( o "iesta celebations( !#blic allies(
a&ic#lt#al o ind#stial "ais( o an #ndetakin& o" !#blic woks and
hi&hways( telecomm#nications( and watewoks !o%ects( the d#ation o"
which shall be s!eci"ied by the local chie" e-ec#ti$e concened in a witten
ode: .o$ided( howe$e( That no national o local oad( alley( !ak( o
s*#ae shall be tem!oaily closed "o athletic( c#lt#al( o ci$ic acti$ities
not o""icially s!onsoed( eco&ni)ed( o a!!o$ed by the local &o$enment
#nit concened'
(d) Any city( m#nici!ality( o baan&ay may( by a d#ly enacted odinance(
tem!oaily close and e&#late the #se o" any local steet( oad(
thoo#&h"ae( o any othe !#blic !lace whee sho!!in& malls( S#nday( "lea
o ni&ht makets( o sho!!in& aeas may be established and whee &oods(
mechandise( "oodst#""s( commodities( o aticles o" commece may be sold
and dis!ensed to the &eneal !#blic'
$ectio+ ,,. Corporate Po%ers. -
(a) 1$ey local &o$enment #nit( as a co!oation( shall ha$e the "ollowin&
!owes:
(1) To ha$e contin#o#s s#ccession in its co!oate name,
(:) To s#e and be s#ed,
(3) To ha$e and #se a co!oate seal,
(4) To ac*#ie and con$ey eal o !esonal !o!ety,
(5) To ente into contacts, and
(8) To e-ecise s#ch othe !owes as ae &anted to co!oations(
s#b%ect to the limitations !o$ided in this 0ode and othe laws'
(b) /ocal &o$enment #nits may contin#e #sin&( modi"y( o chan&e thei
e-istin& co!oate seals: .o$ided( That newly established local &o$enment
#nits o those witho#t co!oate seals may ceate thei own co!oate seals
which shall be e&isteed with the 2e!atment o" the Inteio and /ocal
?o$enment: .o$ided( "#the( That any chan&e o" co!oate seal shall also
be e&isteed as !o$ided heeon'
(c) @nless othewise !o$ided in this 0ode( no contact may be enteed into
by the local chie" e-ec#ti$e in behal" o" the local &o$enment #nit witho#t
!io a#thoi)ation by the san&&#nian concened' A le&ible co!y o" s#ch
contact shall be !osted at a cons!ic#o#s !lace in the !o$incial ca!itol o
the city( m#nici!al o baan&ay hall'
(d) /ocal &o$enment #nits shall en%oy "#ll a#tonomy in the e-ecise o"
thei !o!ietay "#nctions and in the limitations !o$ided in this 0ode and
othe a!!licable laws(
$ectio+ ,-. (uthority to /egotiate and Secure !rants. - /ocal chie" e-ec#ti$es
may( #!on a#thoity o" the san&&#nian( ne&otiate and sec#e "inancial &ants o
donations in kind( in s#!!ot o" the basic se$ices o "acilities en#meated #nde
Section 19 heeo"( "om local and "oei&n assistance a&encies witho#t necessity o"
sec#in& cleaance o a!!o$al thee"o "om any de!atment( a&ency( o o""ice o"
the national &o$enment o" "om any hi&he local &o$enment #nit: .o$ided( That
!o%ects "inanced by s#ch &ants o assistance with national sec#ity im!lications
shall be a!!o$ed by the national a&ency concened: .o$ided( "#the( That when
s#ch national a&ency "ails to act on the e*#est "o a!!o$al within thity (3;) days
"om ecei!t theeo"( the same shall be deemed a!!o$ed'
The local chie" e-ec#ti$e shall( within thity (3;) days #!on si&nin& o" s#ch &ant
a&eement o deed o" donation( e!ot the nat#e( amo#nt( and tems o" s#ch
assistance to both >o#ses o" 0on&ess and the .esident'
$ectio+ ,.. iability for $amages. - /ocal &o$enment #nits and thei o""icials ae
not e-em!t "om liability "o death o in%#y to !esons o dama&e to !o!ety'
C%APTR III
I+ter7o3er+4e+t*l Rel*tio+1
ARTICL I
N*tio+*l Go3er+4e+t *+' Loc*l Go3er+4e+t 5+it1
$ectio+ ,/. /ational Supervision over ocal !overnment *nits. -
(a) 0onsistent with the basic !olicy on local a#tonomy( the .esident shall
e-ecise &eneal s#!e$ision o$e local &o$enment #nits to ens#e that
thei acts ae within the sco!e o" thei !escibed !owes and "#nctions'
The .esident shall e-ecise s#!e$isoy a#thoity diectly o$e !o$inces(
hi&hly #bani)ed cities( and inde!endent com!onent cities, tho#&h the
!o$ince with es!ect to com!onent cities and m#nici!alities, and tho#&h
the city and m#nici!ality with es!ect to baan&ays'
(b) 5ational a&encies and o""ices with !o%ect im!lementation "#nctions
shall coodinate with one anothe and with the local &o$enment #nits
concened in the discha&e o" these "#nctions' They shall ens#e the
!atici!ation o" local &o$enment #nits both in the !lannin& and
im!lementation o" said national !o%ects'
(c) The .esident may( #!on e*#est o" the local &o$enment #nit
concened( diect the a!!o!iate national a&ency to !o$ide "inancial(
technical( o othe "oms o" assistance to the local &o$enment #nit' S#ch
assistance shall be e-tended at no e-ta cost to the local &o$enment #nit
concened'
(d) 5ational a&encies and o""ices incl#din& &o$enment-owned o
contolled co!oations with "ield #nits o banches in a !o$ince( city( o
m#nici!ality shall "#nish the local chie" e-ec#ti$e concened( "o his
in"omation and &#idance( monthly e!ots incl#din& d#ly ceti"ied
b#d&etay allocations and e-!endit#es'
$ectio+ ,6. $uty of /ational !overnment (gencies in the +aintenance of
0cological Balance. - It shall be the d#ty o" e$ey national a&ency o &o$enment-
owned o contolled co!oation a#thoi)in& o in$ol$ed in the !lannin& and
im!lementation o" any !o%ect o !o&am that may ca#se !oll#tion( climatic
chan&e( de!letion o" non-enewable eso#ces( loss o" co! land( an&eland( o
"oest co$e( and e-tinction o" animal o !lant s!ecies( to cons#lt with the local
&o$enment #nits( non&o$enmental o&ani)ations( and othe sectos concened
and e-!lain the &oals and ob%ecti$es o" the !o%ect o !o&am( its im!act #!on the
!eo!le and the comm#nity in tems o" en$ionmental o ecolo&ical balance( and
the meas#es that will be #ndetaken to !e$ent o minimi)e the ad$ese e""ects
theeo"'
$ectio+ ,7. Prior Consultations Re,uired. - 5o !o%ect o !o&am shall be
im!lemented by &o$enment a#thoities #nless the cons#ltations mentioned in
Sections : (c) and :8 heeo" ae com!lied with( and !io a!!o$al o" the
san&&#nian concened is obtained: .o$ided( That occ#!ants in aeas whee s#ch
!o%ects ae to be im!lemented shall not be e$icted #nless a!!o!iate elocation
sites ha$e been !o$ided( in accodance with the !o$isions o" the 0onstit#tion'
ARTICL II
Rel*tio+1 0it& t&e P&ilippi+e N*tio+*l Police
$ectio+ ,6. Po%ers of ocal Chief 01ecutives over the *nits of the Philippine
/ational Police. - The e-tent o" o!eational s#!e$ision and contol o" local chie"
e-ec#ti$es o$e the !olice "oce( "ie !otection #nit( and %ail mana&ement
!esonnel assi&ned in thei es!ecti$e %#isdictions shall be &o$ened by the
!o$isions o" Re!#blic Act 5#mbeed Si-ty-nine h#nded se$enty-"i$e (R'A' 5o'
8C95)( othewise known as AThe 2e!atment o" the Inteio and /ocal ?o$enment
Act o" 1CC;A( and the #les and e&#lations iss#ed !#s#ant theeto'
ARTICL III
I+ter8Loc*l Go3er+4e+t Rel*tio+1
$ectio+ ,9. Provincial Relations %ith Component Cities and +unicipalities. - The
!o$ince( tho#&h the &o$eno( shall ens#e that e$ey com!onent city and
m#nici!ality within its teitoial %#isdiction acts within the sco!e o" its !escibed
!owes and "#nctions' >i&hly #bani)ed cities and inde!endent com!onent cities
shall be inde!endent o" the !o$ince'
$ectio+ -0. Revie% of 01ecutive &rders. -
(a) 1-ce!t as othewise !o$ided #nde the 0onstit#tion and s!ecial
stat#tes( the &o$eno shall e$iew all e-ec#ti$e odes !om#l&ated by the
com!onent city o m#nici!al mayo within his %#isdiction' The city o
m#nici!al mayo shall e$iew all e-ec#ti$e odes !om#l&ated by the
!#non& baan&ay within his %#isdiction' 0o!ies o" s#ch odes shall be
"owaded to the &o$eno o the city o m#nici!al mayo( as the case may
be( within thee (3) days "om thei iss#ance' In all instances o" e$iew( the
local chie" e-ec#ti$e concened shall ens#e that s#ch e-ec#ti$e odes ae
within the !owes &anted by law and in con"omity with !o$incial( city( o
m#nici!al odinances'
(b) I" the &o$eno o the city o m#nici!al mayo "ails to act on said
e-ec#ti$e odes within thity (3;) days a"te thei s#bmission( the same
shall be deemed consistent with law and thee"oe $alid'
$ectio+ -1. Submission of +unicipal 3uestions to the Provincial egal &fficer or
Prosecutor. - In the absence o" a m#nici!al le&al o""ice( the m#nici!al &o$enment
may sec#e the o!inion o" the !o$incial le&al o""ice( and in the absence o" the
latte( that o" the !o$incial !osec#to on any le&al *#estion a""ectin& the
m#nici!ality'
$ectio+ -,. City and +unicipal Supervision over Their Respective Barangays. -
The city o m#nici!ality( tho#&h the city o m#nici!al mayo concened( shall
e-ecise &eneal s#!e$ision o$e com!onent baan&ays to ens#e that said
baan&ays act within the sco!e o" thei !escibed !owes and "#nctions'
$ectio+ --. Cooperative *nderta4ings (mong ocal !overnment *nits. - /ocal
&o$enment #nits may( tho#&h a!!o!iate odinances( &o#! themsel$es(
consolidate( o coodinate thei e""ots( se$ices( and eso#ces "o !#!oses
commonly bene"icial to them' In s#!!ot o" s#ch #ndetakin&s( the local
&o$enment #nits in$ol$ed may( #!on a!!o$al by the san&&#nian concened a"te
a !#blic heain& cond#cted "o the !#!ose( contib#te "#nds( eal estate(
e*#i!ment( and othe kinds o" !o!ety and a!!oint o assi&n !esonnel #nde s#ch
tems and conditions as may be a&eed #!on by the !atici!atin& local #nits
tho#&h 6emoanda o" A&eement'
C%APTR IV
Rel*tio+1 9it& People:1 *+' No+8Go3er+4e+t*l Or7*+i;*tio+1
$ectio+ -.. Role of People5s and /on6governmental &rgani'ations. - /ocal
&o$enment #nits shall !omote the establishment and o!eation o" !eo!le+s and
non-&o$enmental o&ani)ations to become acti$e !atnes in the !#s#it o" local
a#tonomy'
$ectio+ -/. in4ages %ith People5s and /on6governmental &rgani'ations. - /ocal
&o$enment #nits may ente into %oint $ent#es and s#ch othe coo!eati$e
aan&ements with !eo!le+s and non-&o$enmental o&ani)ations to en&a&e in the
deli$ey o" cetain basic se$ices( ca!ability-b#ildin& and li$elihood !o%ects( and
to de$elo! local ente!ises desi&ned to im!o$e !od#cti$ity and income(
di$esity a&ic#lt#e( s!# #al ind#stiali)ation( !omote ecolo&ical balance( and
enhance the economic and social well-bein& o" the !eo!le'
$ectio+ -6. (ssistance to People5s and /on6governmental &rgani'ations. - A local
&o$enment #nit may( tho#&h its local chie" e-ec#ti$e and with the conc#ence o"
the san&&#nian concened( !o$ide assistance( "inancial o othewise( to s#ch
!eo!le+s and non-&o$enmental o&ani)ations "o economic( socially-oiented(
en$ionmental( o c#lt#al !o%ects to be im!lemented within its teitoial
%#isdiction'
C%APTR V
Loc*l Pre<u*li2ic*tio+, "i'1 *+' A0*r'1 Co44ittee
$ectio+ -7. ocal Pre,ualification- Bids and (%ards Committee 7ocal PB(C8. -
(a) Thee is heeby ceated a local !e*#ali"ication( bids and awads
committee in e$ey !o$ince( city( and m#nici!ality( which shall be
!imaily es!onsible "o the cond#ct o" !e*#ali"ication o" contactos(
biddin&( e$al#ation o" bids( and the ecommendation o" awads concenin&
local in"ast#ct#e !o%ects' The &o$eno o the city o m#nici!al mayo
shall act as the chaiman with the "ollowin& as membes:
(1) The chaiman o" the a!!o!iations committee o" the san&&#nian
concened,
(:) A e!esentati$e o" the minoity !aty in the san&&#nian
concened( i" any( o i" thee be none( one (1) chosen by said
san&&#nian "om amon& its membes,
(3) The local teas#e,
(4) Two (:) e!esentati$es o" non-&o$enmental o&ani)ations that
ae e!esented in the local de$elo!ment co#ncil concened( to be
chosen by the o&ani)ations themsel$es, and
(5) Any !acticin& ceti"ied !#blic acco#ntant "om the !i$ate
secto( to be desi&nated by the local cha!te o" the .hili!!ine
Instit#te o" 0eti"ied .#blic Acco#ntants( i" any'
Re!esentati$es o" the 0ommission on A#dit shall obse$e the
!oceedin&s o" s#ch committee and shall ceti"y that the #les and
!oced#es "o !e*#ali"ication( bids and awads ha$e been com!lied
with'
(b) The a&enda and othe in"omation ele$ant to the meetin&s o" s#ch
committee shall be delibeated #!on by the committee at least one (1) week
be"oe the holdin& o" s#ch meetin&s'
(c) All meetin&s o" the committee shall be held in the !o$incial ca!itol o
the city o m#nici!al hall' The min#tes o" s#ch meetin&s o" the committee
and any decision made theein shall be d#ly ecoded( !osted at a !ominent
!lace in the !o$incial ca!itol o the city o m#nici!al hall( and deli$eed by
the most e-!edient means to electi$e local o""icials concened'
$ectio+ -6. ocal Technical Committee. -
(a) Thee is heeby ceated a local technical committee in e$ey !o$ince(
city and m#nici!ality to !o$ide technical assistance to the local
!e*#ali"ication( bids and awads committees' It shall be com!osed o" the
!o$incial( city o m#nici!al en&inee( the local !lannin& and de$elo!ment
coodinato( and s#ch othe o""icials desi&nated by the local
!e*#ali"ication( bids and awads committee'
(b) The chaiman o" the local technical committee shall be desi&nated by
the local !e*#ali"ication( bids and awads committee and shall attend its
meetin& in ode to !esent the e!ots and ecommendations o" the local
technical committee'
TITL II
LCTIV OFFICIAL$
C%APTR I
=u*li2ic*tio+1 *+' lectio+
$ectio+ -9. 3ualifications. -
(a) An electi$e local o""icial m#st be a citi)en o" the .hili!!ines, a
e&isteed $ote in the baan&ay( m#nici!ality( city( o !o$ince o( in the
case o" a membe o" the san&&#nian& !anlalawi&an( san&&#nian&
!anl#n&sod( o san&&#nian& bayan( the distict whee he intends to be
elected, a esident theein "o at least one (1) yea immediately !ecedin&
the day o" the election, and able to ead and wite 3ili!ino o any othe local
lan&#a&e o dialect'
(b) 0andidates "o the !osition o" &o$eno( $ice-&o$eno( o membe o"
the san&&#nian& !anlalawi&an( o mayo( $ice-mayo o membe o" the
san&&#nian& !anl#n&sod o" hi&hly #bani)ed cities m#st be at least twenty-
one (:1) yeas o" a&e on election day'
(c) 0andidates "o the !osition o" mayo o $ice-mayo o" inde!endent
com!onent cities( com!onent cities( o m#nici!alities m#st be at least
twenty-one (:1) yeas o" a&e on election day'
(d) 0andidates "o the !osition o" membe o" the san&&#nian& !anl#n&sod
o san&&#nian& bayan m#st be at least ei&hteen (18) yeas o" a&e on
election day'
(e) 0andidates "o the !osition o" !#non& baan&ay o membe o" the
san&&#nian& baan&ay m#st be at least ei&hteen (18) yeas o" a&e on
election day'
(") 0andidates "o the san&&#nian& kabataan m#st be at least "i"teen (15)
yeas o" a&e b#t not moe than twenty-one (:1) yeas o" a&e on election day'
$ectio+ .0. $is,ualifications. - The "ollowin& !esons ae dis*#ali"ied "om
#nnin& "o any electi$e local !osition:
(a) Those sentenced by "inal %#d&ment "o an o""ense in$ol$in& moal
t#!it#de o "o an o""ense !#nishable by one (1) yea o moe o"
im!isonment( within two (:) yeas a"te se$in& sentence,
(b) Those emo$ed "om o""ice as a es#lt o" an administati$e case,
(c) Those con$icted by "inal %#d&ment "o $iolatin& the oath o" alle&iance to
the Re!#blic,
(d) Those with d#al citi)enshi!,
(e) 3#&iti$es "om %#stice in ciminal o non-!olitical cases hee o aboad,
(") .emanent esidents in a "oei&n co#nty o those who ha$e ac*#ied the
i&ht to eside aboad and contin#e to a$ail o" the same i&ht a"te the
e""ecti$ity o" this 0ode, and
(&) The insane o "eeble-minded'
$ectio+ .1. +anner of 0lection. -
(a) The &o$eno( $ice-&o$eno( city mayo( city $ice-mayo( m#nici!al
mayo( m#nici!al $ice-mayo( and !#non& baan&ay shall be elected at
la&e in thei es!ecti$e #nits by the *#ali"ied $otes theein' >owe$e( the
san&&#nian& kabataan chaiman "o each baan&ay shall be elected by the
e&isteed $otes o" the kati!#nan n& kabataan( as !o$ided in this 0ode'
(b) The e&#la membes o" the san&&#nian& !anlalawi&an( san&&#nian&
!anl#n&sod( and san&&#nian& bayan shall be elected by distict( as may be
!o$ided "o by law' San&&#nian& baan&ay membes shall be elected at
la&e' The !esidents o" the lea&#es o" san&&#nian membes o" com!onent
cities and m#nici!alities shall se$e as e- o""icio membes o" the
san&&#nian& !anlalawi&an concened' The !esidents o" the Ali&a n& m&a
baan&ay and the !edeasyon n& m&a san&&#nian& kabataanA elected by
thei es!ecti$e cha!tes( as !o$ided in this 0ode( shall se$e as e- o""icio
membes o" the san&&#nian& !anlalawi&an( san&&#nian& !anl#n&sod( and
san&&#nian& bayan'
(c) In addition theeto( thee shall be one (1) sectoal e!esentati$e "om
the women( one (1) "om the wokes( and one (1) "om any o" the
"ollowin& sectos: the #ban !oo( indi&eno#s c#lt#al comm#nities(
disabled !esons( o any othe secto as may be detemined by the
san&&#nian concened within ninety (C;) days !io to the holdin& o" the
ne-t local elections as may be !o$ided "o by law' The 0461/10 shall
!om#l&ate the #les and e&#lations to e""ecti$ely !o$ide "o the election
o" s#ch sectoal e!esentati$es'
$ectio+ .,. $ate of 0lection. - @nless othewise !o$ided by law( the elections "o
local o""icials shall be held e$ey thee (3) yeas on the second 6onday o" 6ay'
$ectio+ .-. Term of &ffice. -
(a) The tem o" o""ice o" all local electi$e o""icials elected a"te the
e""ecti$ity o" this 0ode shall be thee (3) yeas( statin& "om noon o" D#ne
3;( 1CC: o s#ch date as may be !o$ided "o by law( e-ce!t that o" electi$e
baan&ay o""icials: .o$ided( That all local o""icials "ist elected d#in& the
local elections immediately "ollowin& the ati"ication o" the 1C89
0onstit#tion shall se$e #ntil noon o" D#ne 3;( 1CC:'
(b) 5o local electi$e o""icial shall se$e "o moe than thee (3) consec#ti$e
tems in the same !osition' Eol#ntay en#nciation o" the o""ice "o any
len&th o" time shall not be consideed as an inte#!tion in the contin#ity o"
se$ice "o the "#ll tem "o which the electi$e o""icial concened was
elected'
(c) The tem o" o""ice o" baan&ay o""icials and membes o" the
san&&#nian& kabataan shall be "o thee (3) yeas( which shall be&in a"te
the e&#la election o" baan&ay o""icials on the second 6onday o" 6ay
1CC4'
C%APTR II
V*c*+cie1 *+' $ucce11io+
$ectio+ ... Permanent 9acancies in the &ffices of the !overnor- 9ice6!overnor-
+ayor- and 9ice6+ayor. - I" a !emanent $acancy occ#s in the o""ice o" the
&o$eno o mayo( the $ice-&o$eno o $ice-mayo concened shall become the
&o$eno o mayo' I" a !emanent $acancy occ#s in the o""ices o" the &o$eno(
$ice-&o$eno( mayo( o $ice-mayo( the hi&hest ankin& san&&#nian membe o(
in case o" his !emanent inability( the second hi&hest ankin& san&&#nian membe(
shall become the &o$eno( $ice-&o$eno( mayo o $ice-mayo( as the case may
be' S#bse*#ent $acancies in the said o""ice shall be "illed a#tomatically by the
othe san&&#nian membes accodin& to thei ankin& as de"ined heein'
(b) I" a !emanent $acancy occ#s in the o""ice o" the !#non& baan&ay( the
hi&hest ankin& san&&#nian baan&ay membe o( in case o" his !emanent
inability( the second hi&hest ankin& san&&#nian membe( shall become the
!#non& baan&ay'
(c) A tie between o amon& the hi&hest ankin& san&&#nian membes shall
be esol$ed by the dawin& o" lots'
(d) The s#ccessos as de"ined heein shall se$e only the #ne-!ied tems o"
thei !edecessos'
3o !#!oses o" this 0ha!te( a !emanent $acancy aises when an electi$e
local o""icial "ills a hi&he $acant o""ice( e"#ses to ass#me o""ice( "ails to
*#ali"y( dies( is emo$ed "om o""ice( $ol#ntaily esi&ns( o is othewise
!emanently inca!acitated to discha&e the "#nctions o" his o""ice'
3o !#!oses o" s#ccession as !o$ided in the 0ha!te( ankin& in the san&&#nian
shall be detemined on the basis o" the !o!otion o" $otes obtained by each
winnin& candidate to the total n#mbe o" e&isteed $otes in each distict in the
immediately !ecedin& local election'
$ectio+ ./. Permanent 9acancies in the Sanggunian. -
(a) .emanent $acancies in the san&&#nian whee a#tomatic s#ccession
!o$ided abo$e do not a!!ly shall be "illed by a!!ointment in the "ollowin&
manne:
(1) The .esident( tho#&h the 1-ec#ti$e Secetay( in the case o" the
san&&#nian& !anlalawi&an and the san&&#nian& !anl#n&sod o"
hi&hly #bani)ed cities and inde!endent com!onent cities,
(:) The &o$eno( in the case o" the san&&#nian& !anl#n&sod o"
com!onent cities and the san&&#nian& bayan,
(3) The city o m#nici!al mayo( in the case o" san&&#nian&
baan&ay( #!on ecommendation o" the san&&#nian& baan&ay
concened'
(b) 1-ce!t "o the san&&#nian& baan&ay( only the nominee o" the !olitical
!aty #nde which the san&&#nian membe concened had been elected and
whose ele$ation to the !osition ne-t hi&he in ank ceated the last $acancy
in the san&&#nian shall be a!!ointed in the manne heeinabo$e !o$ided'
The a!!ointee shall come "om the same !olitical !aty as that o" the
san&&#nian membe who ca#sed the $acancy and shall se$e the #ne-!ied
tem o" the $acant o""ice' In the a!!ointment heein mentioned( a
nomination and a ceti"icate o" membeshi! o" the a!!ointee "om the
hi&hest o""icial o" the !olitical !aty concened ae conditions sine *#a non(
and any a!!ointment witho#t s#ch nomination and ceti"ication shall be
n#ll and $oid ab initio and shall be a &o#nd "o administati$e action
a&ainst the o""icial es!onsible thee"oe'
(c) In case o !emanent $acancy is ca#sed by a san&&#nian membe who
does not belon& to any !olitical !aty( the local chie" e-ec#ti$e shall( #!on
ecommendation o" the san&&#nian concened( a!!oint a *#ali"ied !eson to
"ill the $acancy'
(d) In case o" $acancy in the e!esentation o" the yo#th and the baan&ay in
the san&&#nian( said $acancy shall be "illed a#tomatically by the o""icial
ne-t in ank o" the o&ani)ation concened'
$ectio+ .6. Temporary 9acancy in the &ffice of the ocal Chief 01ecutive. -
(a) <hen the &o$eno( city o m#nici!al mayo( o !#non& baan&ay is
tem!oaily inca!acitated to !e"om his d#ties "o !hysical o le&al easons
s#ch as( b#t not limited to( lea$e o" absence( ta$el aboad( and s#s!ension
"om o""ice( the $ice-&o$eno( city o m#nici!al $ice-mayo( o the hi&hest
ankin& san&&#nian& baan&ay membe shall a#tomatically e-ecise the
!owes and !e"om the d#ties and "#nctions o" the local chie" e-ec#ti$e
concened( e-ce!t the !owe to a!!oint( s#s!end( o dismiss em!loyees
which can only be e-ecised i" the !eiod o" tem!oay inca!acity e-ceeds
thity (3;) wokin& days'
(b) Said tem!oay inca!acity shall teminate #!on s#bmission to the
a!!o!iate san&&#nian o" a witten declaation by the local chie" e-ec#ti$e
concened that he has e!oted back to o""ice' In cases whee the tem!oay
inca!acity is d#e to le&al ca#ses( the local chie" e-ec#ti$e concened shall
also s#bmit necessay doc#ments showin& that said le&al ca#ses no lon&e
e-ist'
(c) <hen the inc#mbent local chie" e-ec#ti$e is ta$elin& within the
co#nty b#t o#tside his teitoial %#isdiction "o a !eiod not e-ceedin&
thee (3) consec#ti$e days( he may desi&nate in witin& the o""ice-in-
cha&e o" the said o""ice' S#ch a#thoi)ation shall s!eci"y the !owes and
"#nctions that the local o""icial concened shall e-ecise in the absence o"
the local chie" e-ec#ti$e e-ce!t the !owe to a!!oint( s#s!end( o dismiss
em!loyees'
(d) In the e$ent( howe$e( that the local chie" e-ec#ti$e concened "ails o
e"#ses to iss#e s#ch a#thoi)ation( the $ice-&o$eno( the city o m#nici!al
$ice-mayo( o the hi&hest ankin& san&&#nian& baan&ay membe( as the
case may be( shall ha$e the i&ht to ass#me the !owes( d#ties( and
"#nctions o" the said o""ice on the "o#th (4th) day o" absence o" the said
local chie" e-ec#ti$e( s#b%ect to the limitations !o$ided in s#bsection (c)
heeo"'
(e) 1-ce!t as !o$ided abo$e( the local chie" e-ec#ti$e shall in no case
a#thoi)e any local o""icial to ass#me the !owes( d#ties( and "#nctions o"
the o""ice( othe than the $ice-&o$eno( the city o m#nici!al $ice-mayo(
o the hi&hest ankin& san&&#nian& baan&ay membe( as the case may be'
$ectio+ .7. (pproval of eaves of (bsence. -
(a) /ea$es o" absence o" local electi$e o""icials shall be a!!o$ed as
"ollows:
(1) /ea$es o" absence o" the &o$eno and the mayo o" a hi&hly
#bani)ed city o an inde!endent com!onent city shall be a!!o$ed
by the .esident o his d#ly a#thoi)ed e!esentati$e,
(:) /ea$es o" absence o" $ice-&o$eno o a city o m#nici!al $ice-
mayo shall be a!!o$ed by the local chie" e-ec#ti$e concened:
.o$ided( That the lea$es o" absence o" the membes o" the
san&&#nian and its em!loyees shall be a!!o$ed by the $ice-
&o$eno o city o m#nici!al $ice-mayo concened,
(3) /ea$es o" absence o" the com!onent city o m#nici!al mayo
shall be a!!o$ed by the &o$eno, and
(4) /ea$es o" absence o" a !#non& baan&ay shall be a!!o$ed by
the city o m#nici!al mayo: .o$ided( That lea$es o" absence o"
san&&#nian& baan&ay membes shall be a!!o$ed by the !#non&
baan&ay'
(b) <hene$e the a!!lication "o lea$e o" absence heeinabo$e s!eci"ied is
not acted #!on within "i$e (5) wokin& days a"te ecei!t theeo"( the
a!!lication "o lea$e o" absence shall be deemed a!!o$ed'
C%APTR III
Loc*l Le7i1l*tio+
$ectio+ .6. ocal egislative Po%er. - /ocal le&islati$e !owe shall be e-ecised
by the san&&#nian& !anlalawi&an "o the !o$ince, the san&&#nian& !anl#n&sod
"o the city, the san&&#nian& bayan "o the m#nici!ality, and the san&&#nian&
baan&ay "o the baan&ay'
$ectio+ .9. Presiding &fficer. -
(a) The $ice-&o$eno shall be the !esidin& o""ice o" the san&&#nian&
!anlalawi&an, the city $ice-mayo( o" the san&&#nian& !anl#n&sod, the
m#nici!al $ice-mayo( o" the san&&#nian& bayan, and the !#non& baan&ay(
o" the san&&#nian& baan&ay' The !esidin& o""ice shall $ote only to beak
a tie'
(b) In the e$ent o" the inability o" the e&#la !esidin& o""ice to !eside at
a san&&#nian session( the membes !esent and constit#tin& a *#o#m shall
elect "om amon& themsel$es a tem!oay !esidin& o""ice' >e shall ceti"y
within ten (1;) days "om the !assa&e o" odinances enacted and esol#tions
ado!ted by the san&&#nian in the session o$e which he tem!oaily
!esided'
$ectio+ /0. )nternal Rules of Procedure. -
(a) 4n the "ist e&#la session "ollowin& the election o" its membes and
within ninety (C;) days theea"te( the san&&#nian concened shall ado!t o
#!date its e-istin& #les o" !oced#e'
(b) The #les o" !oced#e shall !o$ided "o the "ollowin&:
(1) The o&ani)ation o" the san&&#nian and the election o" its o""ices
as well as the ceation o" standin& committees which shall incl#de(
b#t shall not be limited to( the committees on a!!o!iations( women
and "amily( h#man i&hts( yo#th and s!ots de$elo!ment(
en$ionmental !otection( and coo!eati$es, the &eneal %#isdiction
o" each committee, and the election o" the chaiman and membes o"
each committee,
(:) The ode and calenda o" b#siness "o each session,
(3) The le&islati$e !ocess,
(4) The !aliamentay !oced#es which incl#de the cond#ct o"
membes d#in& sessions,
(5) The disci!line o" membes "o disodely beha$io and absences
witho#t %#sti"iable ca#se "o "o# (4) consec#ti$e sessions( "o which
they may be cens#ed( e!imanded( o e-cl#ded "om the session(
s#s!ended "o not moe than si-ty (8;) days( o e-!elled: .o$ided(
That the !enalty o" s#s!ension o e-!#lsion shall e*#ie the
conc#ence o" at least two-thids (:=3) $ote o" all the san&&#nian
membes: .o$ided( "#the( That a membe con$icted by "inal
%#d&ment to im!isonment o" at least one (1) yea "o any cime
in$ol$in& moal t#!it#de shall be a#tomatically e-!elled "om the
san&&#nian, and
(8) S#ch othe #les as the san&&#nian may ado!t'la%phil:
$ectio+ /1. .ull $isclosure of .inancial and Business )nterests of Sanggunian
6embes' -
(a) 1$ey san&&#nian membe shall( #!on ass#m!tion to o""ice( make a "#ll
disclos#e o" his b#siness and "inancial inteests( o !o"essional
elationshi! o any elation by a""inity o consan&#inity within the "o#th
ci$il de&ee( which he may ha$e with any !eson( "im( o entity a""ected by
any odinance o esol#tion #nde consideation by the san&&#nian o" which
he is a membe( which elationshi! may es#lt in con"lict o" inteest' S#ch
elationshi! shall incl#de:
(1) 4wneshi! o" stock o ca!ital( o in$estment( in the entity o "im
to which the odinance o esol#tion may a!!ly, and
(:) 0ontacts o a&eements with any !eson o entity which the
odinance o esol#tion #nde consideation may a""ect'
In the absence o" a s!eci"ic constit#tional o stat#toy !o$ision
a!!licable to this sit#ation( Acon"lict o" inteestA e"es in &eneal to
one whee it may be easonably ded#ced that a membe o" a
san&&#nian may not act in the !#blic inteest d#e to some !i$ate(
!ec#niay( o othe !esonal consideations that may tend to a""ect
his %#d&ment to the !e%#dice o" the se$ice o the !#blic'
(b) The disclos#e e*#ied #nde this Act shall be made in witin& and
s#bmitted to the secetay o" the san&&#nian o the secetay o" the
committee o" which he is a membe' The disclos#e shall( in all cases( "om
!at o" the ecod o" the !oceedin&s and shall be made in the "ollowin&
manne:
(1) 2isclos#e shall be made be"oe the membe !atici!ates in the
delibeations on the odinance o esol#tion #nde consideation:
.o$ided( That( i" the membe did not !atici!ate d#in& the
delibeations( the disclos#e shall be made be"oe $otin& on the
odinance o esol#tion on second and thid eadin&s, and
(:) 2isclos#e shall be made when a membe takes a !osition o
makes a !i$ile&e s!eech on a matte that may a""ect the b#siness
inteest( "inancial connection( o !o"essional elationshi! descibed
heein'
$ectio+ /,. Sessions. -
(a) 4n the "ist day o" the session immediately "ollowin& the election o" its
membes( the san&&#nian shall( by esol#tion( "i- the day( time( and !lace o"
its e&#la sessions' The minim#m n#mbes o" e&#la sessions shall be
once a week "o the san&&#nian& !anlalawi&an( san&&#nian& !anl#n&sod(
and san&&#nian& bayan( and twice a month "o the san&&#nian& baan&ay'
(b) <hen !#blic inteest so demands( s!ecial sessions may be called by the
local chie" e-ec#ti$e o by a ma%oity o" the membes o" the san&&#nian'
(c) All san&&#nian sessions shall be o!en to the !#blic #nless a closed-doo
session is odeed by an a""imati$e $ote o" a ma%oity o" the membes
!esent( thee bein& a *#o#m( in the !#blic inteest o "o easons o"
sec#ity( decency( o moality' 5o two (:) sessions( e&#la o s!ecial( may
be held in a sin&le day'
(d) In the case o" s!ecial sessions o" the san&&#nian( a witten notice to the
membes shall be se$ed !esonally at the membe+s #s#al !lace o"
esidence at least twenty-"o# (:4) ho#s be"oe the s!ecial session is held'
@nless othewise conc#ed in by two-thids (:=3) $ote o" the san&&#nian
membes !esent( thee bein& a *#o#m( no othe mattes may be
consideed at a s!ecial session e-ce!t those stated in the notice'
(e) 1ach san&&#nian shall kee! a %o#nal and ecod o" its !oceedin&s
which may be !#blished #!on esol#tion o" the san&&#nian concened'
$ectio+ /-. 3uorum. -
(a) A ma%oity o" all the membes o" the san&&#nian who ha$e been elected
and *#ali"ied shall constit#te a *#o#m to tansact o""icial b#siness' Sho#ld
a *#estion o" *#o#m be aised d#in& a session( the !esidin& o""ice shall
immediately !oceed to call the oll o" the membes and theea"te
anno#nce the es#lts'
(b) <hee thee is no *#o#m( the !esidin& o""ice may declae a ecess
#ntil s#ch time as a *#o#m is constit#ted( o a ma%oity o" the membes
!esent may ad%o#n "om day to day and may com!el the immediate
attendance o" any membe absent witho#t %#sti"iable ca#se by desi&natin& a
membe o" the san&&#nian to be assisted by a membe o membes o" the
!olice "oce assi&ned in the teitoial %#isdiction o" the local &o$enment
#nit concened( to aest the absent membe and !esent him at the session'
(c) I" thee is still no *#o#m des!ite the en"ocement o" the immediately
!ecedin& s#bsection( no b#siness shall be tansacted' The !esidin& o""ice(
#!on !o!e motion d#ly a!!o$ed by the membes !esent( shall then
declae the session ad%o#ned "o lack o" *#o#m'
$ectio+ /.. (pproval of &rdinances. -
(a) 1$ey odinance enacted by the san&&#nian& !anlalawi&an( san&&#nian&
!anl#n&sod( o san&&#nian& bayan shall be !esented to the !o$incial
&o$eno o city o m#nici!al mayo( as the case may be' I" the local chie"
e-ec#ti$e concened a!!o$es the same( he shall a""i- his si&nat#e on each
and e$ey !a&e theeo", othewise( he shall $eto it and et#n the same with
his ob%ections to the san&&#nian( which may !oceed to econside the
same' The san&&#nian concened may o$eide the $eto o" the local chie"
e-ec#ti$e by two-thids (:=3) $ote o" all its membes( theeby makin& the
odinance o esol#tion e""ecti$e "o all le&al intents and !#!oses'
(b) The $eto shall be comm#nicated by the local chie" e-ec#ti$e concened
to the san&&#nian within "i"teen (15) days in the case o" a !o$ince( and ten
(1;) days in the case o" a city o a m#nici!ality, othewise( the odinance
shall be deemed a!!o$ed as i" he had si&ned it'
(c) 4dinances enacted by the san&&#nian& baan&ay shall( #!on a!!o$al
by the ma%oity o" all its membes( be si&ned by the !#non& baan&ay'
$ectio+ //. 9eto Po%er of the ocal Chief 01ecutive. -
(a) The local chie" e-ec#ti$e may $eto any odinance o" the san&&#nian
!anlalawi&an( san&&#nian& !anl#n&sod( o san&&#nian bayan on the &o#nd
that it is #lta $ies o !e%#dicial to the !#blic wel"ae( statin& his easons
thee"o in witin&'
(b) The local chie" e-ec#ti$e( e-ce!t the !#non& baan&ay( shall ha$e the
!owe to $eto any !atic#la item o items o" an a!!o!iations odinance(
an odinance o esol#tion ado!tin& a local de$elo!ment !lan and !#blic
in$estment !o&am( o an odinance diectin& the !ayment o" money o
ceatin& liability' In s#ch a case( the $eto shall not a""ect the item o items
which ae not ob%ected to' The $etoed item o items shall not take e""ect
#nless the san&&#nian o$eides the $eto in the manne heein !o$ided,
othewise( the item o items in the a!!o!iations odinance o" the !e$io#s
yea coes!ondin& to those $etoed( i" any( shall be deemed eenacted'
(c) The local chie" e-ec#ti$e may $eto an odinance o esol#tion only
once' The san&&#nian may o$eide the $eto o" the local chie" e-ec#ti$e
concened by two-thids (:=3) $ote o" all its membes( theeby makin& the
odinance e""ecti$e e$en witho#t the a!!o$al o" the local chie" e-ec#ti$e
concened'
$ectio+ /6. Revie% of Component City and +unicipal &rdinances or Resolutions
by the Sangguniang Panlala%igan.
(a) <ithin thee (3) days a"te a!!o$al( the secetay to the san&&#nian
!anl#n&sod o san&&#nian& bayan shall "owad to the san&&#nian&
!anlalawi&an "o e$iew( co!ies o" a!!o$ed odinances and the esol#tions
a!!o$in& the local de$elo!ment !lans and !#blic in$estment !o&ams
"om#lated by the local de$elo!ment co#ncils'
(b) <ithin thity (3;) days a"te the ecei!t o" co!ies o" s#ch odinances and
esol#tions( the san&&#nian& !anlalawi&an shall e-amine the doc#ments o
tansmit them to the !o$incial attoney( o i" thee be none( to the
!o$incial !osec#to "o !om!t e-amination' The !o$incial attoney o
!o$incial !osec#to shall( within a !eiod o" ten (1;) days "om ecei!t o"
the doc#ments( in"om the san&&#nian& !anlalawi&an in witin& o" his
comments o ecommendations( which may be consideed by the
san&&#nian& !anlalawi&an in makin& its decision'
(c) I" the san&&#nian& !anlalawi&an "inds that s#ch an odinance o
esol#tion is beyond the !owe con"eed #!on the san&&#nian& !anl#n&sod
o san&&#nian& bayan concened( it shall declae s#ch odinance o
esol#tion in$alid in whole o in !at' The san&&#nian& !anlalawi&an shall
ente its action in the min#tes and shall ad$ise the coes!ondin& city o
m#nici!al a#thoities o" the action it has taken'
(d) I" no action has been taken by the san&&#nian& !anlalawi&an within
thity (3;) days a"te s#bmission o" s#ch an odinance o esol#tion( the
same shall be !es#med consistent with law and thee"oe $alid'
$ectio+ /7. Revie% of Barangay &rdinances by the Sangguniang Panlungsod or
Sangguniang Bayan. -
(a) <ithin ten (1;) days a"te its enactment( the san&&#nian& baan&ay shall
"#nish co!ies o" all baan&ay odinances to the san&&#nian& !anl#n&sod o
san&&#nian& bayan concened "o e$iew as to whethe the odinance is
consistent with law and city o m#nici!al odinances'
(b) I" the san&&#nian& !anl#n&sod o san&&#nian& bayan( as the case may
be( "ails to take action on baan&ay odinances within thity (3;) days "om
ecei!t theeo"( the same shall be deemed a!!o$ed'
(c) I" the san&&#nian& !anl#n&sod o san&&#nian& bayan( as the case may
be( "inds the baan&ay odinances inconsistent with law o city o m#nici!al
odinances( the san&&#nian concened shall( within thity (3;) days "om
ecei!t theeo"( et#n the same with its comments and ecommendations to
the san&&#nian& baan&ay concened "o ad%#stment( amendment( o
modi"ication, in which case( the e""ecti$ity o" the baan&ay odinance is
s#s!ended #ntil s#ch time as the e$ision called "o is e""ected'
$ectio+ /6. 0nforcement of $isapproved &rdinances or Resolutions. - Any
attem!t to en"oce any odinance o any esol#tion a!!o$in& the local
de$elo!ment !lan and !#blic in$estment !o&am( a"te the disa!!o$al theeo"(
shall be s#""icient &o#nd "o the s#s!ension o dismissal o" the o""icial o
em!loyee concened'
$ectio+ /9. 0ffectivity of &rdinances or Resolutions. -
(a) @nless othewise stated in the odinance o the esol#tion a!!o$in& the
local de$elo!ment !lan and !#blic in$estment !o&am( the same shall take
e""ect a"te ten (1;) days "om the date a co!y theeo" is !osted in a b#lletin
boad at the entance o" the !o$incial ca!itol o city( m#nici!al( o
baan&ay hall( as the case may be( and in at least two (:) othe cons!ic#o#s
!laces in the local &o$enment #nit concened'
(b) The secetay to the san&&#nian concened shall ca#se the !ostin& o" an
odinance o esol#tion in the b#lletin boad at the entance o" the
!o$incial ca!itol and the city( m#nici!al( o baan&ay hall in at least two
(:) cons!ic#o#s !laces in the local &o$enment #nit concened not late
than "i$e (5) days a"te a!!o$al theeo"'
The te-t o" the odinance o esol#tion shall be disseminated and !osted in
3ili!ino o 1n&lish and in the lan&#a&e #ndestood by the ma%oity o" the
!eo!le in the local &o$enment #nit concened( and the secetay to the
san&&#nian shall ecod s#ch "act in a book ke!t "o the !#!ose( statin& the
dates o" a!!o$al and !ostin&'
(c) The &ist o" all odinances with !enal sanctions shall be !#blished in a
news!a!e o" &eneal cic#lation within the !o$ince whee the local
le&islati$e body concened belon&s' In the absence o" any news!a!e o"
&eneal cic#lation within the !o$ince( !ostin& o" s#ch odinances shall be
made in all m#nici!alities and cities o" the !o$ince whee the san&&#nian
o" oi&in is sit#ated'
(d) In the case o" hi&hly #bani)ed and inde!endent com!onent cities( the
main "eat#es o" the odinance o esol#tion d#ly enacted o ado!ted shall(
in addition to bein& !osted( be !#blished once in a local news!a!e o"
&eneal cic#lation within the city: .o$ided( That in the absence theeo" the
odinance o esol#tion shall be !#blished in any news!a!e o" &eneal
cic#lation'
C%APTR IV
Di1cipli+*r) Actio+1
$ectio+ 60. !rounds for $isciplinary (ctions. - An electi$e local o""icial may be
disci!lined( s#s!ended( o emo$ed "om o""ice on any o" the "ollowin& &o#nds:
(a) 2isloyalty to the Re!#blic o" the .hili!!ines,
(b) 0#l!able $iolation o" the 0onstit#tion,
(c) 2ishonesty( o!!ession( miscond#ct in o""ice( &oss ne&li&ence( o
deeliction o" d#ty,
(d) 0ommission o" any o""ense in$ol$in& moal t#!it#de o an o""ense
!#nishable by at least !ision mayo,
(e) Ab#se o" a#thoity,
(") @na#thoi)ed absence "o "i"teen (15) consec#ti$e wokin& days( e-ce!t
in the case o" membes o" the san&&#nian& !anlalawi&an( san&&#nian&
!anl#n&sod( san&&#nian& bayan( and san&&#nian& baan&ay,
(&) A!!lication "o( o ac*#isition o"( "oei&n citi)enshi! o esidence o the
stat#s o" an immi&ant o" anothe co#nty, and
(h) S#ch othe &o#nds as may be !o$ided in this 0ode and othe laws'
An electi$e local o""icial may be emo$ed "om o""ice on the &o#nds en#meated
abo$e by ode o" the !o!e co#t'
$ectio+ 61. .orm and .iling of (dministrative Complaints. - A $ei"ied com!laint
a&ainst any ein& local electi$e o""icial shall be !e!aed as "ollows:
(a) A com!laint a&ainst any electi$e o""icial o" a !o$ince( a hi&hly
#bani)ed city( an inde!endent com!onent city o com!onent city shall be
"iled be"oe the 4""ice o" the .esident,
(b) A com!laint a&ainst any electi$e o""icial o" a m#nici!ality shall be "iled
be"oe the san&&#nian& !anlalawi&an whose decision may be a!!ealed to
the 4""ice o" the .esident, and
(c) A com!laint a&ainst any electi$e baan&ay o""icial shall be "iled be"oe
the san&&#nian& !anl#n&sod o san&&#nian& bayan concened whose
decision shall be "inal and e-ec#toy'
$ectio+ 6,. /otice of hearing. -
(a) <ithin se$en (9) days a"te the administati$e com!laint is "iled( the
4""ice o" the .esident o the san&&#nian concened( as the case may be(
shall e*#ie the es!ondent to s#bmit his $ei"ied answe within "i"teen
(15) days "om ecei!t theeo"( and commence the in$esti&ation o" the case
within ten (1;) days a"te ecei!t o" s#ch answe o" the es!ondent'
(b) <hen the es!ondent is an electi$e o""icial o" a !o$ince o hi&hly
#bani)ed city( s#ch heain& and in$esti&ation shall be cond#cted in the
!lace whee he endes o holds o""ice' 3o all othe local electi$e o""icials(
the $en#e shall be the !lace whee the san&&#nian concened is located'
(c) >owe$e( no in$esti&ation shall be held within ninety (C;) days
immediately !io to any local election( and no !e$enti$e s#s!ension shall
be im!osed within the said !eiod' I" !e$enti$e s#s!ension has been
im!osed !io to the C;-day !eiod immediately !ecedin& local election( it
shall be deemed a#tomatically li"ted #!on the stat o" a"oesaid !eiod'
$ectio+ 6-. Preventive Suspension. -
(a) .e$enti$e s#s!ension may be im!osed:
(1) 7y the .esident( i" the es!ondent is an electi$e o""icial o" a
!o$ince( a hi&hly #bani)ed o an inde!endent com!onent city,
(:) 7y the &o$eno( i" the es!ondent is an electi$e o""icial o" a
com!onent city o m#nici!ality, o
(3) 7y the mayo( i" the es!ondent is an electi$e o""icial o" the
baan&ay'
(b) .e$enti$e s#s!ension may be im!osed at any time a"te the iss#es ae
%oined( when the e$idence o" &#ilt is ston&( and &i$en the &a$ity o" the
o""ense( thee is &eat !obability that the contin#ance in o""ice o" the
es!ondent co#ld in"l#ence the witnesses o !ose a theat to the sa"ety and
inte&ity o" the ecods and othe e$idence: .o$ided( That( any sin&le
!e$enti$e s#s!ension o" local electi$e o""icials shall not e-tend beyond
si-ty (8;) days: .o$ided( "#the( That in the e$ent that se$eal
administati$e cases ae "iled a&ainst an electi$e o""icial( he cannot be
!e$enti$ely s#s!ended "o moe than ninety (C;) days within a sin&le yea
on the same &o#nd o &o#nds e-istin& and known at the time o" the "ist
s#s!ension'
(c) @!on e-!iation o" the !e$enti$e s#s!ension( the s#s!ended electi$e
o""icial shall be deemed einstated in o""ice witho#t !e%#dice to the
contin#ation o" the !oceedin&s a&ainst him( which shall be teminated
within one h#nded twenty (1:;) days "om the time he was "omally
noti"ied o" the case a&ainst him' >owe$e( i" the delay in the !oceedin&s o"
the case is d#e to his "a#lt( ne&lect( o e*#est( othe than the a!!eal d#ly
"iled( the d#ation o" s#ch delay shall not be co#nted in com!#tin& the time
o" temination o" the case'
(d) Any ab#se o" the e-ecise o" the !owe o" !e$enti$e s#s!ension shall
be !enali)ed as ab#se o" a#thoity'
$ectio+ 6.. Salary of Respondent Pending Suspension. - The es!ondent o""icial
!e$enti$ely s#s!ended "om o""ice shall ecei$e no salay o com!ensation d#in&
s#ch s#s!ension, b#t #!on s#bse*#ent e-oneation and einstatement( he shall be
!aid "#ll salay o com!ensation incl#din& s#ch emol#ments acc#in& d#in& s#ch
s#s!ension'
$ectio+ 6/. Rights of Respondent. - The es!ondent shall be accoded "#ll
o!!ot#nity to a!!ea and de"end himsel" in !eson o by co#nsel( to con"ont and
coss-e-amine the witnesses a&ainst him( and to e*#ie the attendance o"
witnesses and the !od#ction o" doc#mentay !ocess o" s#b!oena o s#b!oena
d#ces tec#m'
$ectio+ 66. .orm and /otice of $ecision. -
(a) The in$esti&ation o" the case shall be teminated within ninety (C;) days
"om the stat theeo"' <ithin thity (3;) days a"te the end o" the
in$esti&ation( the 4""ice o" the .esident o the san&&#nian concened shall
ende a decision in witin& statin& clealy and distinctly the "acts and the
easons "o s#ch decision' 0o!ies o" said decision shall immediately be
"#nished the es!ondent and all inteested !aties'
(b) The !enalty o" s#s!ension shall not e-ceed the #ne-!ied tem o" the
es!ondent o a !eiod o" si- (8) months "o e$ey administati$e o""ense(
no shall said !enalty be a ba to the candidacy o" the es!ondent so
s#s!ended as lon& as he meets the *#ali"ications e*#ied "o the o""ice'
(c) The !enalty o" emo$al "om o""ice as a es#lt o" an administati$e
in$esti&ation shall be consideed a ba to the candidacy o" the es!ondent
"o any electi$e !osition'
$ectio+ 67. (dministrative (ppeals. - 2ecisions in administati$e cases may(
within thity (3;) days "om ecei!t theeo"( be a!!ealed to the "ollowin&:
(a) The san&&#nian& !anlalawi&an( in the case o" decisions o" the
san&&#nian& !anl#n&sod o" com!onent cities and the san&&#nian& bayan,
and
(b) The 4""ice o" the .esident( in the case o" decisions o" the san&&#nian&
!anlalawi&an and the san&&#nian& !anl#n&sod o" hi&hly #bani)ed cities
and inde!endent com!onent cities'
2ecisions o" the 4""ice o" the .esident shall be "inal and e-ec#toy'
$ectio+ 66. 01ecution Pending (ppeal. - An a!!eal shall not !e$ent a decision
"om becomin& "inal o e-ec#toy' The es!ondent shall be consideed as ha$in&
been !laced #nde !e$enti$e s#s!ension d#in& the !endency o" an a!!eal in the
e$ent he wins s#ch a!!eal' In the e$ent the a!!eal es#lts in an e-oneation( he
shall be !aid his salay and s#ch othe emol#ments d#in& the !endency o" the
a!!eal'
C%APTR V
Rec*ll
$ectio+ 69. By 2hom 01ercised. - The !owe o" ecall "o loss o" con"idence shall
be e-ecised by the e&isteed $otes o" a local &o$enment #nit to which the local
electi$e o""icial s#b%ect to s#ch ecall belon&s'
$ectio+ 70. )nitiation of the Recall Process. -
(a) Recall may be initiated by a !e!aatoy ecall assembly o by the
e&isteed $otes o" the local &o$enment #nit to which the local electi$e
o""icial s#b%ect to s#ch ecall belon&s'
(b) Thee shall be a !e!aatoy ecall assembly in e$ey !o$ince( city(
distict( and m#nici!ality which shall be com!osed o" the "ollowin&:
(1) .o$incial le$el' - All mayos( $ice-mayos( and san&&#nian
membes o" the m#nici!alities and com!onent cities,
(:) 0ity le$el' - All !#non& baan&ay and san&&#nian baan&ay
membes in the city,
(3) /e&islati$e 2istict le$el' - In case whee san&&#nian&
!anlalawi&an membes ae elected by distict( all electi$e m#nici!al
o""icials in the distict, and in cases whee san&&#nian& !anl#n&sod
membes ae elected by distict( all electi$e baan&ay o""icials in the
distict, and
(4) 6#nici!al le$el' - All !#non& baan&ay and san&&#nian&
baan&ay membes in the m#nici!ality'
(c) A ma%oity o" all the !e!aatoy ecall assembly membes may con$ene
in session in a !#blic !lace and initiate a ecall !oceedin&s a&ainst any
electi$e o""icial in the local &o$enment #nit concened' Recall o"
!o$incial( city( o m#nici!al o""icials shall be $alidly initiated tho#&h a
esol#tion ado!ted by a ma%oity o" all the membes o" the !e!aatoy
ecall assembly concened d#in& its session called "o the !#!ose'
(d) Recall o" any electi$e !o$incial( city( m#nici!al( o baan&ay o""icial
may also be $alidly initiated #!on !etition o" at least twenty-"i$e !ecent
(:5B) o" the total n#mbe o" e&isteed $otes in the local &o$enment #nit
concened d#in& the election in which the local o""icial so#&ht to be
ecalled was elected'
(1) A witten !etition "o ecall d#ly si&ned be"oe the election
e&ista o his e!esentati$e( and in the !esence o" a e!esentati$e
o" the !etitione and a e!esentati$e o" the o""icial so#&ht to be
ecalled and( and in a !#blic !lace in the !o$ince( city( m#nici!ality(
o baan&ay( as the case may be( shall be "iled with the 0461/10
tho#&h its o""ice in the local &o$enment #nit concened' The
0461/10 o its d#ly a#thoi)ed e!esentati$e shall ca#se the
!#blication o" the !etition in a !#blic and cons!ic#o#s !lace "o a
!eiod o" not less than ten (1;) days no moe than twenty (:;) days(
"o the !#!ose o" $ei"yin& the a#thenticity and &en#ineness o" the
!etition and the e*#ied !ecenta&e o" $otes'
(:) @!on the la!se o" the a"oesaid !eiod( the 0461/10 o its
d#ly a#thoi)ed e!esentati$e shall anno#nce the acce!tance o"
candidates to the !osition and theea"te !e!ae the list o"
candidates which shall incl#de the name o" the o""icial so#&ht to be
ecalled'
$ectio+ 71. 0lection on Recall. - @!on the "ilin& o" a $alid esol#tion o !etition
"o ecall with the a!!o!iate local o""ice o" the 0461/10( the 0ommission o
its d#ly a#thoi)ed e!esentati$e shall set the date o" the election on ecall( which
shall not be late than thity (3;) days a"te the "ilin& o" the esol#tion o !etition
"o ecall in the case o" the baan&ay( city( o m#nici!al o""icials' and "oty-"i$e
(45) days in the case o" !o$incial o""icials' The o""icial o o""icials so#&ht to be
ecalled shall a#tomatically be consideed as d#ly e&isteed candidate o
candidates to the !etinent !ositions and( like othe candidates( shall be entitled to
be $oted #!on'
$ectio+ 7,. 0ffectivity of Recall. - The ecall o" an electi$e local o""icial shall be
e""ecti$e only #!on the election and !oclamation o" a s#ccesso in the !eson o"
the candidate ecei$in& the hi&hest n#mbe o" $otes cast d#in& the election on
ecall' Sho#ld the o""icial so#&ht to be ecalled ecei$e the hi&hest n#mbe o"
$otes( con"idence in him is theeby a""imed( and he shall contin#e in o""ice'
$ectio+ 7-. Prohibition from Resignation. - The electi$e local o""icial so#&ht to be
ecalled shall not be allowed to esi&n while the ecall !ocess is in !o&ess'
$ectio+ 7.. imitations on Recall. -
(a) Any electi$e local o""icial may be the s#b%ect o" a ecall election only
once d#in& his tem o" o""ice "o loss o" con"idence'
(b) 5o ecall shall take !lace within one (1) yea "om the date o" the
o""icial+s ass#m!tion to o""ice o one (1) yea immediately !ecedin& a
e&#la local election'
$ectio+ 7/. 01penses )ncident to Recall 0lections. - All e-!enses incident to ecall
elections shall be bone by the 0461/10' 3o this !#!ose( thee shall be
incl#ded in the ann#al ?eneal A!!o!iations Act a contin&ency "#nd at the
dis!osal o" the 0461/10 "o the cond#ct o" ecall elections'
TITL III.
%5!AN R$O5RC$ AND DVLOP!NT
$ectio+ 76. &rgani'ational Structure and Staffing Pattern. - 1$ey local
&o$enment #nit shall desi&n and im!lement its own o&ani)ational st#ct#e and
sta""in& !atten takin& into consideation its se$ice e*#iements and "inancial
ca!ability( s#b%ect to the minim#m standads and &#idelines !escibed by the
0i$il Se$ice 0ommission'
$ectio+ 77. Responsibility for Human Resources and $evelopment. - The chie"
e-ec#ti$e o" e$ey local &o$enment #nit shall be es!onsible "o h#man eso#ces
and de$elo!ment in his #nit and shall take all !esonnel actions in accodance with
the 0onstit#tional !o$isions on ci$il se$ice( !etinent laws( and #les and
e&#lations theeon( incl#din& s#ch !olicies( &#idelines and standads as the 0i$il
Se$ice 0ommission may establish: .o$ided( That the local chie" e-ec#ti$e may
em!loy eme&ency o cas#al em!loyees o laboes !aid on a daily wa&e o
!iecewok basis and hied tho#&h %ob odes "o local !o%ects a#thoi)ed by the
san&&#nian concened( witho#t need o" a!!o$al o attestation by the 0i$il Se$ice
0ommission: .o$ided( "#the( That the !eiod o" em!loyment o" eme&ency o
cas#al laboes as !o$ided in this Section shall not e-ceed si- (8) months'
The Doint 0ommission on /ocal ?o$enment .esonnel Administation o&ani)ed
!#s#ant to .esidential 2ecee 5#mbeed 1le$en >#nded thity-si- (.'2' 5o'
1138) is heeby abolished and its !esonnel( ecods( e*#i!ment and othe assets
tans"eed to the a!!o!iate o""ice in the 0i$il Se$ice 0ommission'
$ectio+ 76. Civil Service a%- Rules and Regulations- and &ther Related
)ssuances. - All mattes !etinent to h#man eso#ces and de$elo!ment in local
&o$enment #nits shall be &o$ened by the ci$il se$ice law and s#ch #les and
e&#lations and othe iss#ances !om#l&ated !#s#ant theeto( #nless othewise
s!eci"ied in this 0ode'
$ectio+ 79. imitation to (ppointments. - 5o !eson shall be a!!ointed in the
caee se$ice o" the local &o$enment i" he is elated within the "o#th ci$il de&ee
o" consan&#inity o a""inity to the a!!ointin& o ecommendin& a#thoity'
$ectio+ 60. Public /otice of 9acancy; Personnel Selection Board. -
(a) <hene$e a local e-ec#ti$e decides to "ill a $acant caee !osition( thee
shall be !osted notices o" the $acancy in at least thee (3) cons!ic#o#s
!#blic !laces in the local &o$enment #nit concened "o a !eiod o" not less
than "i"teen (15) days'
(b) Thee shall be established in e$ey !o$ince( city o m#nici!ality a
!esonnel selection boad to assist the local chie" e-ec#ti$e in the %#dicio#s
and ob%ecti$e selection o !esonnel "o em!loyment as well as "o
!omotion( and in the "om#lation o" s#ch !olicies as wo#ld contib#te to
em!loyee wel"ae'
(c) The !esonnel selection boad shall be headed by the local chie"
e-ec#ti$e( and its membes shall be detemined by esol#tion o" the
san&&#nian concened' A e!esentati$e o" the 0i$il Se$ice 0ommission( i"
any( and the !esonnel o""ice o" the local &o$enment #nit concened shall
be e- o""icio membes o" the boad'
$ectio+ 61. Compensation of ocal &fficials and 0mployees. - The com!ensation
o" local o""icials and !esonnel shall be detemined by the san&&#nian concened:
.o$ided( That the incease in com!ensation o" electi$e local o""icials shall take
e""ect only a"te the tems o" o""ice o" those a!!o$in& s#ch incease shall ha$e
e-!ied: .o$ided( "#the( That the incease in com!ensation o" the a!!ointi$e
o""icials and em!loyees shall take e""ect as !o$ided in the odinance a#thoi)in&
s#ch incease: .o$ided( howe$e( That said inceases shall not e-ceed the
limitations on b#d&etay allocations "o !esonal se$ices !o$ided #nde Title
3i$e( 7ook II o" this 0ode: .o$ided( "inally( That s#ch com!ensation may be
based #!on the !etinent !o$isions o" Re!#blic Act 5#mbeed Si-ty-se$en "i"ty-
ei&ht (R'A' 5o 8958)( othewise known as the A0om!ensation and .osition
0lassi"ication Act o" 1C8CA'
The !#non& baan&ay( the san&&#nian& baan&ay membe( the san&&#nian&
kabataan chaiman( the baan&ay teas#e( and the baan&ay secetay shall be
entitled to s#ch com!ensation( allowances( emol#ments( and s#ch othe !i$ile&es
as !o$ided #nde Title 4ne 7ook III o" this 0ode'
1lecti$e local o""icials shall be entitled to the same lea$e !i$ile&es as those
en%oyed by a!!ointi$e local o""icials( incl#din& the c#m#lation and comm#tation
theeo"'
$ectio+ 6,. Resignation of 0lective ocal &fficials. -
(a) Resi&nations by electi$e local o""icials shall be deemed e""ecti$e only
#!on acce!tance by the "ollowin& a#thoities:
(1) The .esident( in the case o" &o$enos( $ice-&o$enos( and
mayos and $ice-mayos o" hi&hly #bani)ed cities and inde!endent
com!onent cities,
(:) The &o$eno( in the case o" m#nici!al mayos( m#nici!al $ice-
mayos( city mayos and city $ice-mayos o" com!onent cities,
(3) The san&&#nian concened( in the case o" san&&#nian membes,
and
(4) The city o m#nici!al mayo( in the case o" baan&ay o""icials'
(b) 0o!ies o" the esi&nation lettes o" electi$e local o""icials( to&ethe with
the action taken by the a"oesaid a#thoities( shall be "#nished the
2e!atment o" the Inteio and /ocal ?o$enment'
(c) The esi&nation shall be deemed acce!ted i" not acted #!on by the
a#thoity concened within "i"teen (15) days "om ecei!t theeo"'
(d) Ie$ocable esi&nations by san&&#nian membes shall be deemed
acce!ted #!on !esentation be"oe an o!en session o" the san&&#nian
concened and d#ly enteed in its ecods: .o$ided( howe$e( That this
s#bsection does not a!!ly to san&&#nian membes who ae s#b%ect to ecall
elections o to cases whee e-istin& laws !escibed the manne o" actin&
#!on s#ch esi&nations'
$ectio+ 6-. !rievance Procedure. - In e$ey local &o$enment #nit( the local chie"
e-ec#ti$e shall establish a !oced#e to in*#ie into( act #!on( esol$e o settle
com!laints and &ie$ances !esented by local &o$enment em!loyees'
$ectio+ 6.. (dministrative $iscipline. - In$esti&ation and ad%#dication o"
administati$e com!laints a&ainst a!!ointi$e local o""icials and em!loyees as well
as thei s#s!ension and emo$al shall be in accodance with the ci$il se$ice law
and #les and othe !etinent laws' The es#lts o" s#ch administati$e
in$esti&ations shall be e!oted to the 0i$il Se$ice 0ommission'
$ectio+ 6/. Preventive Suspension of (ppointive ocal &fficials and 0mployees. -
(a) The local chie" e-ec#ti$es may !e$enti$ely s#s!end "o a !eiod not
e-ceedin& si-ty (8;) days and s#bodinate o""icial o em!loyee #nde his
a#thoity !endin& in$esti&ation i" the cha&e a&ainst s#ch o""icial o
em!loyee in$ol$es dishonesty( o!!ession o &a$e miscond#ct o ne&lect
in the !e"omance o" d#ty( o i" thee is eason to belie$e that the
es!ondent is &#ilty o" the cha&es which wo#ld waant his emo$al "om
the se$ice'
(b) @!on e-!iation o" the !e$enti$e s#s!ension( the s#s!ended o""icial o
em!loyee shall be a#tomatically einstated in o""ice witho#t !e%#dice to the
contin#ation o" the administati$e !oceedin&s a&ainst him #ntil its
temination' I" the delay in the !oceedin&s o" the case is d#e to the "a#lt(
ne&lect o e*#est o" the es!ondent( the time o" the delay shall not be
co#nted in com!#tin& the !eiod o" s#s!ension heein !o$ided'
$ectio+ 66. (dministrative )nvestigation. - In any local &o$enment #nit(
administati$e in$esti&ation may be cond#cted by a !eson o a committee d#ly
a#thoi)ed by the local chie" e-ec#ti$e' Said !eson o committee shall cond#ct
heain&s on the cases bo#&ht a&ainst a!!ointi$e local o""icials and em!loyees and
s#bmit thei "indin&s and ecommendations to the local chie" e-ec#ti$e concened
within "i"teen (15) days "om the concl#sion o" the heain&s' The administati$e
cases heein mentioned shall be decided within ninety (C;) days "om the time the
es!ondent is "omally noti"ied o" the cha&es'
$ectio+ 67. $isciplinary <urisdiction. - 1-ce!t as othewise !o$ided by law( the
local chie" e-ec#ti$e may im!ose the !enalty o" emo$al "om se$ice( demotion in
ank( s#s!ension "o not moe than one (1) yea witho#t !ay( "ine in an amo#nt not
e-ceedin& si- (8) months salay( o e!imand and othewise disci!line s#bodinate
o""icials and em!loyees #nde his %#isdiction' I" the !enalty im!osed is
s#s!ension witho#t !ay "o not moe than thity (3;) days( his decision shall be
"inal' I" the !enalty im!osed is hea$ie than s#s!ension o" thity (3;) days( the
decision shall be a!!ealable to the 0i$il Se$ice 0ommission( which shall decide
the a!!eal within thity (3;) days "om ecei!t theeo"'
$ectio+ 66. 01ecution Pending (ppeal. - An a!!eal shall not !e$ent the e-ec#tion
o" a decision o" emo$al o s#s!ension o" a es!ondent-a!!ellant' In case the
es!ondent-a!!ellant is e-oneated( he shall be einstated to his !osition with all
the i&hts and !i$ile&es a!!#tenant theeto "om the time he had been de!i$ed
theeo"'
$ectio+ 69. Prohibited Business and Pecuniary )nterest. -
(a) It shall be #nlaw"#l "o any local &o$enment o""icial o em!loyee(
diectly o indiectly( to:
(1) 1n&a&e in any b#siness tansaction with the local &o$enment
#nit in which he is an o""icial o em!loyee o o$e which he has the
!owe o" s#!e$ision( o with any o" its a#thoi)ed boads( o""icials(
a&ents( o attoneys( wheeby money is to be !aid( o !o!ety o any
othe thin& o" $al#e is to be tans"eed( diectly o indiectly( o#t o"
the eso#ces o" the local &o$enment #nit to s#ch !eson o "im,
(:) >old s#ch inteests in any cock!it o othe &ames licensed by a
local &o$enment #nit,
(3) .#chase any eal estate o othe !o!ety "o"eited in "a$o o"
s#ch local &o$enment #nit "o #n!aid ta-es o assessment( o by
$it#e o" a le&al !ocess at the instance o" the said local &o$enment
#nit,
(4) 7e a s#ety "o any !eson contactin& o doin& b#siness with the
local &o$enment #nit "o which a s#ety is e*#ied, and
(5) .ossess o #se any !#blic !o!ety o" the local &o$enment #nit
"o !i$ate !#!oses'
(b) All othe !ohibitions &o$enin& the cond#ct o" national !#blic o""ices
elatin& to !ohibited b#siness and !ec#niay inteest so !o$ided "o #nde
Re!#blic Act 5#mbeed Si-ty-se$en thiteen (R'A' 5o' 8913) othewise
known as the A0ode o" 0ond#ct and 1thical Standads "o .#blic 4""icials
and 1m!loyeesA and othe laws shall also be a!!licable to local &o$enment
o""icials and em!loyees'
$ectio+ 90. Practice of Profession. -
(a) All &o$enos( city and m#nici!al mayos ae !ohibited "om !acticin&
thei !o"ession o en&a&in& in any occ#!ation othe than the e-ecise o"
thei "#nctions as local chie" e-ec#ti$es'
(b) San&&#nian membes may !actice thei !o"essions( en&a&e in any
occ#!ation( o teach in schools e-ce!t d#in& session ho#s: .o$ided( That
san&&#nian membes who ae also membes o" the 7a shall not:
(1) A!!ea as co#nsel be"oe any co#t in any ci$il case wheein a
local &o$enment #nit o any o""ice( a&ency( o inst#mentality o" the
&o$enment is the ad$ese !aty,
(:) A!!ea as co#nsel in any ciminal case wheein an o""ice o
em!loyee o" the national o local &o$enment is acc#sed o" an
o""ense committed in elation to his o""ice'
(3) 0ollect any "ee "o thei a!!eaance in administati$e
!oceedin&s in$ol$in& the local &o$enment #nit o" which he is an
o""icial, and
(4) @se !o!ety and !esonnel o" the &o$enment e-ce!t when the
san&&#nian membe concened is de"endin& the inteest o" the
&o$enment'
(c) 2octos o" medicine may !actice thei !o"ession e$en d#in& o""icial
ho#s o" wok only on occasions o" eme&ency: .o$ided( That the o""icials
concened do not dei$e monetay com!ensation thee"om'
$ectio+ 91. Statement of (ssets and iabilities. - (a) 4""icials and em!loyees o"
local &o$enment #nits shall "ile swon statements o" assets( liabilities and net
woth( lists o" elati$es within the "o#th ci$il de&ee o" consan&#inity o a""inity
in &o$enment se$ice( "inancial and b#siness inteests( and !esonnel data sheets
as e*#ied by law'
$ectio+ 9,. &ath of &ffice. - (a) All electi$e and a!!ointi$e local o""icials and
em!loyees shall( #!on ass#m!tion to o""ice( s#bscibe to an oath o a""imation o"
o""ice in the !escibed "om' The oath o a""imation o" o""ice shall be "iled with
the o""ice o" the local chie" e-ec#ti$e concened' A co!y o" the oath o a""imation
o" o""ice o" all electi$e and a!!ointi$e local o""icials and em!loyees shall be
!ese$ed in the indi$id#al !esonal ecods "ile #nde the c#stody o" the !esonnel
o""ice( di$ision( o section o" the local &o$enment #nit concened'
$ectio+ 9-. Partisan Political (ctivity. - 5o local o""icial o em!loyee in the
caee ci$il se$ice shall en&a&e diectly o indiectly in any !atisan !olitical
acti$ity o take !at in any election( initiati$e( e"eend#m( !lebiscite( o ecall(
e-ce!t to $ote( no shall he #se his o""icial a#thoity o in"l#ence to ca#se the
!e"omance o" any !olitical acti$ity by any !eson o body' >e may( howe$e(
e-!ess his $iews on c#ent iss#es( o mention the names o" cetain candidates "o
!#blic o""ice whom he s#!!ots' 1lecti$e local o""icials may take !at in !atisan
!olitical and electoal acti$ities( b#t it shall be #nlaw"#l "o them to solicit
contib#tions "om thei s#bodinates o s#b%ect these s#bodinates to any o" the
!ohibited acts #nde the 4mnib#s 1lection 0ode'
$ectio+ 9.. (ppointment of 0lective and (ppointive ocal &fficials; Candidates
2ho ost in an 0lection. - (a) 5o electi$e o a!!ointi$e local o""icial shall be
eli&ible "o a!!ointment o desi&nation in any ca!acity to any !#blic o""ice o
!osition d#in& his ten#e'
@nless othewise allowed by law o by the !imay "#nctions o" his !osition( no
electi$e o a!!ointi$e local o""icial shall hold any othe o""ice o em!loyment in
the &o$enment o any s#bdi$ision( a&ency o inst#mentality theeo"( incl#din&
&o$enment-owned o contolled co!oations o thei s#bsidiaies'
$ectio+ 9/. (dditional or $ouble Compensation. - 5o electi$e o a!!ointi$e local
o""icial o em!loyee shall ecei$e additional( do#ble( o indiect com!ensation(
#nless s!eci"ically a#thoi)ed by law( no acce!t witho#t the consent o" 0on&ess(
any !esent( emol#ments( o""ice( o title o" any kind "om any "oei&n &o$enment'
.ensions o &at#ities shall not be consideed as additional( do#ble( o indiect
com!ensation'
$ectio+ 96. Permission to eave Station. -
(a) .o$incial( city( m#nici!al( and baan&ay a!!ointi$e o""icials &oin& on
o""icial ta$el shall a!!ly and sec#e witten !emission "om thei
es!ecti$e local chie" e-ec#ti$es be"oe de!at#e' The a!!lication shall
s!eci"y the easons "o s#ch ta$el( and the !emission shall be &i$en o
withheld based on consideations o" !#blic inteest( "inancial ca!ability o"
the local &o$enment #nit concened and #&ency o" the ta$el'
Sho#ld the local chie" e-ec#ti$e concened "all to act #!on s#ch a!!lication
within "o# (4) wokin& days "om ecei!t theeo"( it shall be deemed
a!!o$ed'
(b) 6ayos o" com!onent cities and m#nici!alities shall sec#e the
!emission o" the &o$eno concened "o any ta$el o#tside the !o$ince'
(c) /ocal &o$enment o""icials ta$elin& aboad shall noti"y thei es!ecti$e
san&&#nian: .o$ided( That when the !eiod o" ta$el e-tends to moe than
thee (3) months( d#in& !eiods o" eme&ency o cisis o when the ta$el
in$ol$es the #se o" !#blic "#nds( !emission "om the 4""ice o" the
.esident shall be sec#ed'
(d) 3ield o""ices o" national a&encies o o""ices assi&ned in !o$inces(
cities( and m#nici!alities shall not lea$e thei o""icial stations witho#t
&i$in& !io witten notice to the local chie" e-ec#ti$e concened' S#ch
notice shall state the d#ation o" ta$el and the name o" the o""ice whom he
shall desi&nate to act "o and in his behal" d#in& his absence'
$ectio+ 97. (nnual Report. - 4n o be"oe 6ach 31 o" each yea( e$ey local
chie" e-ec#ti$e shall s#bmit an ann#al e!ot to the san&&#nian concened on the
socio-economic( !olitical and !eace and ode conditions( and othe mattes
concenin& the local &o$enment #nit( which shall co$e the immediately
!ecedin& calenda yea' A co!y o" the e!ot shall be "owaded to the 2e!atment
o" the Inteio and /ocal ?o$enment' 0om!onent cities and m#nici!alities shall
likewise !o$ide the san&&#nian& !anlalawi&an co!ies o" thei es!ecti$e ann#al
e!ots'
TITL IV
LOCAL $C%OOL "OARD$
$ectio+ 96. Creation- Composition- and Compensation. -
(a) Thee shall be established in e$ey !o$ince( city( o m#nici!ality a
!o$incial( city( o m#nici!al school boad( es!ecti$ely'
(b) The com!osition o" local school boads shall be as "ollows:
(1) The !o$incial school boad shall be com!osed o" the &o$eno
and the di$ision s#!eintendent o" schools as co-chaiman, the
chaiman o" the ed#cation committee o" the san&&#nian&
!anlalawi&an( the !o$incial teas#e( the e!esentati$e o" the
A!edeasyon n& m&a san&&#nian& kabataanA in the san&&#nian&
!anlalawi&an( the d#ly elected !esident o" the !o$incial "edeation
o" !aents-teaches associations( the d#ly elected e!esentati$e o"
the teaches+ o&ani)ations in the !o$ince( and the d#ly elected
e!esentati$e o" the non-academic !esonnel o" !#blic schools in
the !o$ince( as membes,
(:) The city school boad shall be com!osed o" the city mayo and
the city s#!eintendent o" schools as co-chaimen, the chaiman o"
the ed#cation committee o" the san&&#nian& !anl#n&sod( the city
teas#e( the e!esentati$e o" the A!edeasyon n& m&a san&&#nian&
kabataanA in the san&&#nian& !anl#n&sod( the d#ly elected !esident
o" the city "edeation o" !aents- teaches associations( the d#ly
elected e!esentati$e o" the teaches+ o&ani)ations in the city( and
the d#ly elected e!esentati$e o" the non-academic !esonnel o"
!#blic schools in the city( as membes, and
(3) The m#nici!al school boad shall be com!osed o" the m#nici!al
mayo and the distict s#!e$iso o" schools as co-chaimen, the
chaiman o" the ed#cation committee o" the san&&#nian& bayan( the
m#nici!al teas#e( the e!esentati$e o" the A!edeasyon n& m&a
san&&#nian& kabataanA in the san&&#nian& bayan( the d#ly elected
!esident o" the m#nici!al "edeation o" !aent-teache associations(
the d#ly elected e!esentati$e o" the teaches+ o&ani)ations in the
m#nici!ality( and the d#ly elected e!esentati$e o" the non-
academic !esonnel o" !#blic schools in the m#nici!ality( as
membes'
(c) In the e$ent that a !o$ince o city has two (:) o moe school
s#!eintendents( and in the e$ent that a m#nici!ality has two (:) o moe
distict s#!e$isos( the co-chaiman o" the local school boad shall be
detemined as "ollows:
(1) The 2e!atment o" 1d#cation( 0#lt#e and S!ots shall desi&nate the
co-chaiman "o the !o$incial and city school boads, and
(:) The di$ision s#!eintendent o" schools shall desi&nate the distict
s#!e$iso who shall se$e as co-chaiman o" the m#nici!al school boad'
(d) The !e"omance o" the d#ties and es!onsibilities o" the
abo$ementioned o""icials in thei es!ecti$e local school boads shall not be
dele&ated'
$ectio+ 99. .unctions of ocal School Boards. - The !o$incial( city o m#nici!al
school boad shall:
(a) 2etemine( in accodance with the citeia set by the 2e!atment o"
1d#cation( 0#lt#e and S!ots( the ann#al s#!!lementay b#d&etay needs
"o the o!eation and maintenance o" !#blic schools within the !o$ince(
city( o m#nici!ality( as the case may be( and the s#!!lementay local cost
o" meetin& s#ch as needs( which shall be e"lected in the "om o" an ann#al
school boad b#d&et coes!ondin& to its shae o" the !oceeds o" the
s!ecial le$y on eal !o!ety constit#tin& the S!ecial 1d#cation 3#nd and
s#ch othe so#ces o" e$en#e as this 0ode and othe laws o odinances
may !o$ide,
(b) A#thoi)e the !o$incial( city o m#nici!al teas#e( as the case may be(
to disb#se "#nds "om the S!ecial 1d#cation 3#nd !#s#ant to the b#d&et
!e!aed and in accodance with e-istin& #les and e&#lations,
(c) Se$e as an ad$isoy committee to the san&&#nian concened on
ed#cational mattes s#ch as( b#t not limited to( the necessity "o and the
#ses o" local a!!o!iations "o ed#cational !#!oses, and
(d) Recommend chan&es in the names o" !#blic schools within the
teitoial %#isdiction o" the local &o$enment #nit "o enactment by the
san&&#nian concened'
The 2e!atment o" 1d#cation( 0#lt#e and S!ots shall cons#lt the local school
boad on the a!!ointment o" di$ision s#!eintendents( distict s#!e$isos( school
!inci!als( and othe school o""icials'
$ectio+ 100. +eetings and 3uorum; Budget. -
(a) The local school boad shall meet at least once a month o as o"ten as
may be necessay'
(b) Any o" the co-chaimen may call a meetin&' A ma%oity o" all its
membes shall constit#te a *#o#m' >owe$e( when both co-chaimen ae
!esent in a meetin&( the local chie" e-ec#ti$e concened( as a matte o"
!otocol( shall be &i$en !e"eence to !eside o$e the meetin&' The
di$ision s#!eintendent( city s#!eintendent o distict s#!e$iso( as the
case may be( shall !e!ae the b#d&et o" the school boad concened' S#ch
b#d&et shall be s#!!oted by !o&ams( !o%ects( and acti$ities o" the school
boad "o the ens#in& "iscal yea' The a""imati$e $ote o" the ma%oity o" all
the membes shall be necessay to a!!o$e the b#d&et'
(c) The ann#al school boad b#d&et shall &i$e !ioity to the "ollowin&:
(1) 0onst#ction( e!ai( and maintenance o" school b#ildin&s and
othe "acilities o" !#blic elementay and seconday schools,
(:) 1stablishment and maintenance o" e-tension classes whee
necessay, and
(3) S!ots acti$ities at the di$ision( distict( m#nici!al( and baan&ay
le$els'
$ectio+ 101. Compensation and Remuneration. - The co-chaimen and membes
o" the !o$incial( city o m#nici!al school boad shall !e"om thei d#ties as s#ch
witho#t com!ensation o em#neation' 6embes theeo" who ae not &o$enment
o""icials o em!loyees shall be entitled to necessay ta$elin& e-!enses and
allowances cha&eable a&ainst the "#nds o" the local school boad concened(
s#b%ect to e-istin& acco#ntin& and a#ditin& #les and e&#lations'
TITL V
LOCAL %ALT% "OARD$
$ectio+ 10,. Creation and Composition. -
(a) Thee shall be established a local health boad in e$ey !o$ince( city( o
m#nici!ality' The com!osition o" the local health boads shall be as
"ollows:
(1) The !o$incial health boad shall be headed by the &o$eno as
chaiman( the !o$incial health o""ice as $ice-chaiman( and the
chaiman o" the committee on health o" the san&&#nian&
!anlalawi&an( a e!esentati$e "om the !i$ate secto o non-
&o$enmental o&ani)ations in$ol$ed in health se$ices( and a
e!esentati$e o" the 2e!atment o" >ealth in the !o$ince( as
membes,
(:) The city health boad shall be headed by the city mayo as
chaiman( the city health o""ice as $ice-chaiman( and the chaiman
o" the committee on health o" the san&&#nian& !anl#n&sod( a
e!esentati$e "om the !i$ate secto o non-&o$enmental
o&ani)ations in$ol$ed in health se$ices( and a e!esentati$e o" the
2e!atment o" >ealth in the city( as membes, and
(3) The m#nici!al health boad shall be headed by the m#nici!al
mayo as chaiman( the m#nici!al health o""ice as $ice-chaiman(
and the chaiman o" the committee on health o" the san&&#nian&
bayan( a e!esentati$e "om the !i$ate secto o non-&o$enmental
o&ani)ations in$ol$ed in health se$ices( and a e!esentati$e o" the
2e!atment o" >ealth in the m#nici!ality( as membes'
(b) The "#nctions o" the local health boad shall be:
(1) To !o!ose to the san&&#nian concened( in accodance with
standads and citeia set by the 2e!atment o" >ealth( ann#al
b#d&etay allocations "o the o!eation and maintenance o" health
"acilities and se$ices within the m#nici!ality( city o !o$ince( as
the case may be,
(:) To se$e as an ad$isoy committee to the san&&#nian concened
on health mattes s#ch as( b#t not limited to( the necessity "o( and
a!!lication o" local a!!o!iations "o !#blic health !#!oses, and
(3) 0onsistent with the technical and administati$e standads o" the
2e!atment o" >ealth( ceate committees which shall ad$ise local
health a&encies on mattes s#ch as( b#t not limited to( !esonnel
selection and !omotion( bids and awads( &ie$ance and com!laints(
!esonnel disci!line( b#d&et e$iew( o!eations e$iew and simila
"#nctions'
$ectio+ 10-. +eetings and 3uorum. -
(a) The boad shall meet at least once a month o as may be necessay'
(b) A ma%oity o" the membes o" the boad shall constit#te a *#o#m( b#t
the chaiman o the $ice- chaiman m#st be !esent d#in& meetin&s whee
b#d&etay !o!osals ae bein& !e!aed o consideed' The a""imati$e $ote
o" all the ma%oity o" the membes shall be necessay to a!!o$e s#ch
!o!osals'
$ectio+ 10.. Compensation and Remuneration. - The chaiman( $ice-chaiman(
and membes o" the !o$incial( city o m#nici!al health boad shall !e"om thei
d#ties as s#ch witho#t com!ensation o em#neation' 6embes theeo" who ae
not &o$enment o""icials o em!loyees shall be entitled to necessay ta$elin&
e-!enses and allowances cha&eable a&ainst the "#nds o" the local health boad
concened( s#b%ect to e-istin& acco#ntin& and a#ditin& #les and e&#lations'
$ectio+ 10/. $irect /ational Supervision and Control by the Secretary of Health. -
In cases o" e!idemics( !estilence( and othe wides!ead !#blic health dan&es( the
Secetay o" >ealth may( #!on the diection o" the .esident and in cons#ltation
with the local &o$enment #nit concened( tem!oaily ass#me diect s#!e$ision
and contol o$e health o!eations in any local &o$enment #nit "o the d#ation o"
the eme&ency( b#t in no case e-ceedin& a c#m#lati$e !eiod o" si- (8) months'
<ith the conc#ence o" the &o$enment #nit concened( the !eiod "o s#ch diect
national contol and s#!e$ision may be "#the e-tended'
TITL VI
LOCAL DVLOP!NT CO5NCIL$
$ectio+ 106. ocal $evelopment Councils. - (a) 1ach local &o$enment #nit shall
ha$e a com!ehensi$e m#lti-sectoal de$elo!ment !lan to be initiated by its
de$elo!ment co#ncil and a!!o$ed by its san&&#nian' 3o this !#!ose( the
de$elo!ment co#ncil at the !o$incial( city( m#nici!al( o baan&ay le$el( shall
assist the coes!ondin& san&&#nian in settin& the diection o" economic and social
de$elo!ment( and coodinatin& de$elo!ment e""ots within its teitoial
%#isdiction'
$ectio+ 107. Composition of ocal $evelopment Councils. - The com!osition o"
the local de$elo!ment co#ncil shall be as "ollows:
(1) 6embes o" the san&&#nian& baan&ay,
(:) Re!esentati$es o" non-&o$enmental o&ani)ations o!eatin& in
the baan&ay who shall constit#te not less than one "o#th (F) o" the
membes o" the "#lly o&ani)ed co#ncil,
(3) A e!esentati$e o" the con&essman'
(b) The city o m#nici!al de$elo!ment co#ncil shall be headed by the
mayo and shall be com!osed o" the "ollowin& membes:
(1) All !#non& baan&ays in the city o m#nici!ality,
(:) The chaiman o" the committee on a!!o!iations o" the
san&&#nian& !anl#n&sod o san&&#nian& bayan concened,
(3) The con&essman o his e!esentati$e, and
(4) Re!esentati$es o" non-&o$enmental o&ani)ations o!eatin& in
the city o m#nici!ality( as the case may be( who shall constit#te not
less than one-"o#th (F) o" the membes o" the "#lly o&ani)ed
co#ncil'
(c) The !o$incial de$elo!ment co#ncil shall be headed by the &o$eno
and shall be com!osed o" the "ollowin& membes:
(1) All mayos o" com!onent cities and m#nici!alities,
(:) The chaiman o" the committee on a!!o!iations o" the
san&&#nian& !anlalawi&an,
(3) The con&essman o his e!esentati$e, and
(4) Re!esentati$es o" non-&o$enmental o&ani)ations o!eatin& in
the !o$ince( who shall constit#te not less than one-"o#th (F) o" the
membes o" the "#lly o&ani)ed co#ncil'
(d) The local de$elo!ment co#ncils may call #!on any local o""icial
concened o any o""icial o" national a&encies o o""ices in the local
&o$enment #nit to assist in the "om#lation o" thei es!ecti$e de$elo!ment
!lans and !#blic in$estment !o&ams'
$ectio+ 106. Representation of /on6governmental &rgani'ations. - <ithin a
!eiod o" si-ty (8;) days "om the stat o" o&ani)ation o" local de$elo!ment
co#ncils( the non-&o$enmental o&ani)ations shall choose "om amon&
themsel$es thei e!esentati$es to said co#ncils' The local san&&#nian concened
shall accedit non-&o$enmental o&ani)ations s#b%ect to s#ch citeia as may be
!o$ided by law'
$ectio+ 109. .unctions of ocal $evelopment Councils. -
(a) The !o$incial( city( and m#nici!al de$elo!ment co#ncils shall e-ecise
the "ollowin& "#nctions:
(1) 3om#late lon&-tem( medi#m-tem( and ann#al socio-economic
de$elo!ment !lans and !olicies,
(:) 3om#late the medi#m-tem and ann#al !#blic in$estment
!o&ams,
(3) A!!aise and !ioiti)e socio-economic de$elo!ment !o&ams
and !o%ects,
(4) 3om#late local in$estment incenti$es to !omote the in"low and
diection o" !i$ate in$estment ca!ital,
(5) 0oodinate( monito( and e$al#ate the im!lementation o"
de$elo!ment !o&ams and !o%ects, and
(8) .e"om s#ch othe "#nctions as may be !o$ided by law o
com!onent a#thoity'
(b) The baan&ay de$elo!ment co#ncil shall e-ecise the "ollowin&
"#nctions:
(1) 6obili)e !eo!le+s !atici!ation in local de$elo!ment e""ots,
(:) .e!ae baan&ay de$elo!ment !lans based on local
e*#iements,
(3) 6onito and e$al#ate the im!lementation o" national o local
!o&ams and !o%ects, and
(4) .e"om s#ch othe "#nctions as may be !o$ided by law o
com!etent a#thoity'
$ectio+ 110. +eetings and 3uorum. - The local de$elo!ment co#ncil shall meet at
least once e$ey si- (8) months o as o"ten as may be necessay'
$ectio+ 111. 01ecutive Committee. - The local de$elo!ment co#ncil shall ceate an
e-ec#ti$e committee to e!esent it and act in its behal" when it is not in session'
The com!osition o" the e-ec#ti$e committee shall be as "ollows:
(1) The e-ec#ti$e committee o" the !o$incial de$elo!ment co#ncil
shall be com!osed o" the &o$eno as chaiman( the e!esentati$e o"
com!onent city and m#nici!al mayos to be chosen "om amon&
themsel$es( the chaiman o" the committee on a!!o!iations o" the
san&&#nian& !anlalawi&an( the !esident o" the !o$incial lea&#e o"
baan&ays( and a e!esentati$e o" non-&o$enmental o&ani)ations
that ae e!esented in the co#ncil( as membes,
(:) The e-ec#ti$e committee o" the city o m#nici!al de$elo!ment
co#ncil shall be com!osed o" the mayo as chaiman( the chaiman
o" the committee on a!!o!iations o" the san&&#nian&
!anlalawi&an( the !esident o" the city o m#nici!al lea&#e o"
baan&ays( and a e!esentati$e o" non-&o$enmental o&ani)ations
that ae e!esented in the co#ncil( as membes, and
(3) The e-ec#ti$e committee o" the baan&ay de$elo!ment co#ncil
shall be com!osed o" the !#non& baan&ay as chaiman( a
e!esentati$e o" the san&&#nian& baan&ay to be chosen "om
amon& its membes( and a e!esentati$e o" non-&o$enmental
o&ani)ations that ae e!esented in the co#ncil( as membes'
(b) The e-ec#ti$e committee shall e-ecise the "ollowin& !owes and
"#nctions:
(1) 1ns#e that the decision o" the co#ncil ae "aith"#lly caied o#t
and im!lemented,
(:) Act on mattes e*#iin& immediate attention o action by the
co#ncil,
(3) 3om#late !olicies( !lans( and !o&ams based on the &eneal
!inci!les laid down by the co#ncil, and
(4) Act on othe mattes that may be a#thoi)ed by the co#ncil'
$ectio+ 11,. Sectoral or .unctional Committees. - The local de$elo!ment co#ncils
may "om sectoal o "#nctional committees to assist them in the !e"omance o"
thei "#nctions'
$ectio+ 11-. Secretariat. - Thee is heeby constit#ted "o each local de$elo!ment
co#ncil a secetaiat which shall be es!onsible "o !o$idin& technical s#!!ot(
doc#mentation o" !oceedin&s( !e!aation o" e!ots and s#ch othe assistance as
may be e*#ied in the discha&e o" its "#nctions' The local de$elo!ment co#ncil
may a$ail o" the se$ices o" any non-&o$enmental o&ani)ation o ed#cational o
eseach instit#tion "o this !#!ose'
The secetaiats o" the !o$incial( city( and m#nici!al de$elo!ment co#ncils shall
be headed by thei es!ecti$e !lannin& and de$elo!ment coodinatos' The
secetaiat o" the baan&ay de$elo!ment co#ncil shall be headed by the baan&ay
secetay who shall be assisted by the city o m#nici!al !lannin& and de$elo!ment
coodinato concened'
$ectio+ 11.. Relation of ocal $evelopment Councils to the Sanggunian and the
Regional $evelopment Council. -
(a) The !olicies( !o&ams( and !o%ects !o!osed by local de$elo!ment
co#ncils shall be s#bmitted to the san&&#nian concened "o a!!o!iate
action'
(b) The a!!o$ed de$elo!ment !lans o" !o$inces( hi&hly-#bani)ed cities(
and inde!endent com!onent cities shall be s#bmitted to the e&ional
de$elo!ment co#ncil( which shall be inte&ated into the e&ional
de$elo!ment !lan "o s#bmission to the 5ational 1conomic and
2e$elo!ment A#thoity( in accodance with e-istin& laws'
$ectio+ 11/. Budget )nformation. - The 2e!atment o" 7#d&et and 6ana&ement
shall "#nish the $aio#s local de$elo!ment co#ncils in"omation on "inancial
eso#ces and b#d&etay allocations a!!licable to thei es!ecti$e %#isdictions to
&#ide them in thei !lannin& "#nctions'
TITL VII
LOCAL PAC AND ORDR CO5NCIL
$ectio+ 116. &rgani'ation. - Thee is heeby established in e$ey !o$ince( city
and m#nici!ality a local !eace and ode co#ncil( !#s#ant to 1-ec#ti$e 4de
5#mbeed Thee h#nded nine (1'4' 5o' 3;C)( as amended( Seies o" 1C88' The
local !eace and ode co#ncils shall ha$e the same com!osition and "#nctions as
those !escibed by said e-ec#ti$e ode'
TITL VIII
A5TONO!O5$ $PCIAL CONO!IC >ON$
$ectio+ 117. 0stablishment of (utonomous Special 0conomic =ones. - The
establishment by law o" a#tonomo#s s!ecial economic )ones in selected aeas o"
the co#nty shall be s#b%ect to conc#ence by the local &o$enment #nits incl#ded
theein'
TITL I?
OT%R PROVI$ION$ APPLICA"L TO LOCAL GOVRN!NT 5NIT$
0>A.T1R I
Settlement o" 7o#nday 2is!#tes
$ectio+ 116. <urisdictional Responsibility for Settlement of Boundary $ispute. -
7o#nday dis!#tes between and amon& local &o$enment #nits shall( as m#ch as
!ossible( be settled amicably' To this end:
(a) 7o#nday dis!#tes in$ol$in& two (:) o moe baan&ays in the same city
o m#nici!ality shall be e"eed "o settlement to the san&&#nian&
!anl#n&sod o san&&#nian& bayan concened'
(b) 7o#nday dis!#tes in$ol$in& two (:) o moe m#nici!alities within the
same !o$ince shall be e"eed "o settlement to the san&&#nian&
!anlalawi&an concened'
(c) 7o#nday dis!#tes in$ol$in& m#nici!alities o com!onent cities o"
di""eent !o$inces shall be %ointly e"eed "o settlement to the
san&&#nians o" the !o$ince concened'
(d) 7o#nday dis!#tes in$ol$in& a com!onent city o m#nici!ality on the
one hand and a hi&hly #bani)ed city on the othe( o two (:) o moe hi&hly
#bani)ed cities( shall be %ointly e"eed "o settlement to the es!ecti$e
san&&#nians o" the !aties'
(e) In the e$ent the san&&#nian "ails to e""ect an amicable settlement within
si-ty (8;) days "om the date the dis!#te was e"eed theeto( it shall iss#e
a ceti"ication to that e""ect' Theea"te( the dis!#te shall be "omally tied
by the san&&#nian concened which shall decide the iss#e within si-ty (8;)
days "om the date o" the ceti"ication e"eed to abo$e'
$ectio+ 119. (ppeal. - <ithin the time and manne !escibed by the R#les o"
0o#t( any !aty may ele$ate the decision o" the san&&#nian concened to the
!o!e Re&ional Tial 0o#t ha$in& %#isdiction o$e the aea in dis!#te' The
Re&ional Tial 0o#t shall decide the a!!eal within one (1) yea "om the "ilin&
theeo"' .endin& "inal esol#tion o" the dis!#ted aea !io to the dis!#te shall be
maintained and contin#ed "o all le&al !#!oses'
C%APTR II
Loc*l I+iti*ti3e *+' Re2ere+'u4
$ectio+ 1,0. ocal )nitiative $efined. - /ocal initiati$e is the le&al !ocess
wheeby the e&isteed $otes o" a local &o$enment #nit may diectly !o!ose(
enact( o amend any odinance'
$ectio+ 1,1. 2ho +ay 01ercise. - The !owe o" local initiati$e and e"eend#m
may be e-ecised by all e&isteed $otes o" the !o$inces( cities( m#nici!alities(
and baan&ays'
$ectio+ 1,,. Procedure in ocal )nitiative. -
(a) 5ot less than one tho#sand (1(;;;) e&isteed $otes in case o" !o$inces
and cities( one h#nded (1;;) in case o" m#nici!alities( and "i"ty (5;) in
case o" baan&ays( may "ile a !etition with the san&&#nian concened
!o!osin& the ado!tion( enactment( e!eal( o amendment o" an odinance'
(b) I" no "a$oable action theeon is taken by the san&&#nian concened
within thity (3;) days "om its !esentation( the !o!onents( tho#&h thei
d#ly a#thoi)ed and e&isteed e!esentati$es( may in$oke thei !owe o"
initiati$e( &i$in& notice theeo" to the san&&#nian concened'
(c) The !o!osition shall be n#mbeed seially statin& "om Roman
n#meal I' The 0461/10 o its desi&nated e!esentati$e shall e-tend
assistance in the "om#lation o" the !o!osition'
(d) Two (:) o moe !o!ositions may be s#bmitted in an initiati$e'
(e) .o!onents shall ha$e ninety (C;) days in case o" !o$inces and cities(
si-ty (8;) days in case o" m#nici!alities( and thity (3;) days in case o"
baan&ays( "om notice mentioned in s#bsection (b) heeo" to collect the
e*#ied n#mbe o" si&nat#es' (") The !etition shall be si&ned be"oe the
election e&ista' o his desi&nated e!esentati$es( in the !esence o" a
e!esentati$e o" the !o!onent( and a e!esentati$e o" the san&&#nian
concened in a !#blic !lace in the local &o$enment #nit( as the case may
be' Stations "o collectin& si&nat#es may be established in as many !laces
as may be waanted'
(&) @!on the la!se o" the !eiod heein !o$ided( the 0461/10( tho#&h
its o""ice in the local &o$enment #nit concened( shall ceti"y as to whethe
o not the e*#ied n#mbe o" si&nat#es has been obtained' 3ail#e to
obtain the e*#ied n#mbe de"eats the !o!osition'
(h) I" the e*#ied n#mbe o" si&nat#es is obtained( the 0461/10 shall
then set a date "o the initiati$e d#in& which the !o!osition shall be
s#bmitted to the e&isteed $otes in the local &o$enment #nit concened
"o thei a!!o$al within si-ty (8;) days "om the date o" ceti"ication by the
0461/10( as !o$ided in s#bsection (&) heeo"( in case o" !o$inces and
cities( "oty-"i$e (45) days in case o" m#nici!alities( and thity (3;) days in
case o" baan&ays' The initiati$e shall then be held on the date set( a"te
which the es#lts theeo" shall be ceti"ied and !oclaimed by the
0461/10'
$ectio+ 1,-. 0ffectivity of ocal Propositions. - I" the !o!osition is a!!o$ed by a
ma%oity o" the $otes cast( it shall take e""ect "i"teen (15) days a"te ceti"ication by
the 0461/10 as i" a""imati$e action theeon had been made by the san&&#nian
and local chie" e-ec#ti$e concened' I" it "ails to obtain said n#mbe o" $otes( the
!o!osition is consideed de"eated'
$ectio+ 1,.. imitations on ocal )nitiative. -
(a) The !owe o" local initiati$e shall not be e-ecised moe than once a
yea'
(b) Initiati$e shall e-tend only to s#b%ects o mattes which ae within the
le&al !owes o" the san&&#nian to enact'
(c) I" at any time be"oe the initiati$e is held( the san&&#nian concened
ado!ts in toto the !o!osition !esented and the local chie" e-ec#ti$e
a!!o$es the same( the initiati$e shall be cancelled' >owe$e( those a&ainst
s#ch action may( i" they so desie( a!!ly "o initiati$e in the manne heein
!o$ided'
$ectio+ 1,/. imitations upon Sanggunians. - Any !o!osition o odinance
a!!o$ed tho#&h the system o" initiati$e and e"eend#m as heein !o$ided shall
not be e!ealed( modi"ied o amended by the san&&#nian concened within si- (8)
months "om the date o" the a!!o$al theeo"( and may be amended( modi"ied o
e!ealed by the san&&#nian within thee (3) yeas theea"te by a $ote o" thee-
"o#ths (3=4) o" all its membes: .o$ided( That in case o" baan&ays( the !eiod
shall be ei&hteen (18) months a"te the a!!o$al theeo"'
$ectio+ 1,6. ocal Referendum $efined. - /ocal e"eend#m is the le&al !ocess
wheeby the e&isteed $otes o" the local &o$enment #nits may a!!o$e( amend
o e%ect any odinance enacted by the san&&#nian'
The local e"eend#m shall be held #nde the contol and diection o" the
0461/10 within si-ty (8;) days in case o" !o$inces and cities( "oty-"i$e (45)
days in case o" m#nici!alities and thity (3;) days in case o" baan&ays'
The 0461/10 shall ceti"y and !oclaim the es#lts o" the said e"eend#m'
$ectio+ 1,7. (uthority of Courts. - 5othin& in this 0ha!te shall !e$ent o
!ecl#de the !o!e co#ts "om declain& n#ll and $oid any !o!osition a!!o$ed
!#s#ant to this 0ha!te "o $iolation o" the 0onstit#tion o want o" ca!acity o" the
san&&#nian concened to enact the said meas#e'
"OO# II
LOCAL TA?ATION AND FI$CAL !ATTR$
TITL I
LOCAL GOVRN!NT TA?ATION
0>A.T1R I
?eneal .o$isions
$ectio+ 1,6. Scope. - The !o$isions heein shall &o$en the e-ecise by
!o$inces( cities( m#nici!alities( and baan&ays o" thei ta-in& and othe e$en#e-
aisin& !owes'
$ectio+ 1,9. Po%er to Create Sources of Revenue. - 1ach local &o$enment #nit
shall e-ecise its !owe to ceate its own so#ces o" e$en#e and to le$y ta-es(
"ees( and cha&es s#b%ect to the !o$isions heein( consistent with the basic !olicy
o" local a#tonomy' S#ch ta-es( "ees( and cha&es shall acc#e e-cl#si$ely to the
local &o$enment #nits'
$ectio+ 1-0. .undamental Principles. - The "ollowin& "#ndamental !inci!les
shall &o$en the e-ecise o" the ta-in& and othe e$en#e-aisin& !owes o" local
&o$enment #nits:
(a) Ta-ation shall be #ni"om in each local &o$enment #nit,
(b) Ta-es( "ees( cha&es and othe im!ositions shall:
(1) be e*#itable and based as "a as !acticable on the ta-!aye+s
ability to !ay,
(:) be le$ied and collected only "o !#blic !#!oses,
(3) not be #n%#st( e-cessi$e( o!!essi$e( o con"iscatoy,
(4) not be contay to law( !#blic !olicy( national economic !olicy( o
in the estaint o" tade,
(c) The collection o" local ta-es( "ees( cha&es and othe im!ositions shall in
no case be let to any !i$ate !eson,
(d) The e$en#e collected !#s#ant to the !o$isions o" this 0ode shall in#e
solely to the bene"it o"( and be s#b%ect to the dis!osition by( the local
&o$enment #nit le$yin& the ta-( "ee( cha&e o othe im!osition #nless
othewise s!eci"ically !o$ided heein, and(
(e) 1ach local &o$enment #nit shall( as "a as !acticable( e$ol$e a
!o&essi$e system o" ta-ation'
$ectio+ 1-1. $efinition of Terms. - <hen #sed in this Title( the tem:
(a) AA&ic#lt#al .od#ctA incl#des the yield o" the soil( s#ch as con( ice(
wheat( ye( hay' cocon#ts( s#&acane( tobacco( oot co!s( $e&etables( "#its(
"lowes( and thei by-!od#cts, odinay salt, all kinds o" "ish, !o#lty, and
li$estock and animal !od#cts( whethe in thei oi&inal "om o not'
The !hase Awhethe in thei oi&inal "om o notA e"es to the
tans"omation o" said !od#cts by the "ame( "isheman( !od#ce o
owne tho#&h the a!!lication o" !ocesses to !ese$e o othewise to
!e!ae said !od#cts "o maket s#ch as "ee)in&( dyin&( saltin&( smokin&(
o sti!!in& "o !#!oses o" !ese$in& o othewise !e!ain& said !od#cts
"o maket,
(b) AAm#sementA is a !leas#able di$esion and entetainment' It is
synonymo#s to ela-ation( a$ocation( !astime( o "#n,
(c) AAm#sement .lacesA incl#de theates( cinemas( concet halls( cic#ses
and othe !laces o" am#sement whee one seeks admission to entetain
onesel" by seein& o $iewin& the show o !e"omances,
(d) A7#sinessA means tade o commecial acti$ity e&#laly en&a&ed in as a
means o" li$elihood o with a $iew to !o"it,
(e) A7anks and othe "inancial instit#tionsA incl#de non-bank "inancial
intemediaies( lendin& in$estos( "inance and in$estment com!anies(
!awnsho!s( money sho!s( ins#ance com!anies( stock makets( stock
bokes and deales in sec#ities and "oei&n e-chan&e( as de"ined #nde
a!!licable laws( o #les and e&#lations thee#nde,
(") A0a!ital In$estmentA is the ca!ital which a !eson em!loys in any
#ndetakin&( o which he contib#tes to the ca!ital o" a !atneshi!(
co!oation( o any othe %#idical entity o association in a !atic#la ta-in&
%#isdiction,
(&) A0ha&esA e"es to !ec#niay liability( as ents o "ees a&ainst !esons
o !o!ety,
(h) A0ontactoA incl#des !esons( nat#al o %#idical( not s#b%ect to
!o"essional ta- #nde Section 13C o" this 0ode( whose acti$ity consists
essentially o" the sale o" all kinds o" se$ices "o a "ee( e&adless o"
whethe o not the !e"omance o" the se$ice calls "o the e-ecise o #se
o" the !hysical o mental "ac#lties o" s#ch contacto o his em!loyees'
As #sed in this Section( the tem AcontactoA shall incl#de &eneal
en&ineein&( &eneal b#ildin& and s!ecialty contactos as de"ined #nde
a!!licable laws, "illin&( demolition and sal$a&e woks contactos,
!o!ietos o o!eatos o" mine dillin& a!!aat#s, !o!ietos o o!eatos
o" dockyads, !esons en&a&ed in the installation o" wate system( and &as
o electic li&ht( heat( o !owe, !o!ietos o o!eatos o" smeltin& !lants(
en&a$in&( !latin&( and !lastic lamination establishments, !o!ietos o
o!eatos o" establishments "o e!aiin&( e!aintin&( #!holstein&( washin&
o &easin& o" $ehicles( hea$y e*#i!ment( $#lcani)in&( eca!!in& and
battey cha&in&, !o!ietos o o!eatos o" "#nit#e sho!s and
establishments "o !lanin& o s#"acin& and ec#ttin& o" l#mbe( and
sawmills #nde contact to saw o c#t lo&s belon&in& to othes, !o!ietos
o o!eatos o" dy cleanin& o dyein& establishments( steam la#ndies( and
la#ndies #sin& washin& machines, !o!ietos o ownes o" sho!s "o the
e!ai o" any kind o" mechanical and electical de$ices( inst#ments(
a!!aat#s( o "#nit#e and shoe e!aiin& by machine o any mechanical
conti$ance, !o!ietos o o!eatos o" establishments o lots "o !akin&
!#!oses, !o!ietos o o!eatos o" tailo sho!s( dess sho!s( millines and
hattes( bea#ty !alos( babesho!s( massa&e clinics( sa#na( T#kish and
Swedish baths( slendei)in& and b#ildin& salons and simila establishments,
!hoto&a!hic st#dios, "#neal !alos, !o!ietos o o!eatos o" hotels(
motels( and lod&in& ho#ses, !o!ietos o o!eatos o" aaste and
ste$edoin&( waeho#sin&( o "owadin& establishments, maste !l#mbes(
smiths( and ho#se o si&n !aintes, !intes( bookbindes( litho&a!hes,
!#blishes e-ce!t those en&a&ed in the !#blication o !intin& o" any
news!a!e( ma&a)ine( e$iew o b#lletin which a!!eas at e&#la inte$als
with "i-ed !ices "o s#bsci!tion and sale and which is not de$oted
!inci!ally to the !#blication and ad$etisements, b#siness a&ents( !i$ate
detecti$e o watchman a&encies( commecial and immi&ation bokes( and
cinemato&a!hic "ilm ownes( lessos and distib#tos'
(i) A0o!oationA incl#des !atneshi!s( no matte how ceated o
o&ani)ed( %oint-stock com!anies( %oint acco#nts (c#entas en !atici!acion)(
associations o ins#ance com!anies b#t does not incl#de &eneal
!o"essional !atneshi!s and a %oint $ent#e o consoti#m "omed "o the
!#!ose o" #ndetakin& const#ction !o%ects o en&a&in& in !etole#m(
coal( &eothemal( and othe ene&y o!eations !#s#ant to an o!eatin& o
consoti#m a&eement #nde a se$ice contact with the &o$enment'
?eneal !o"essional !atneshi! ae !atneshi!s "omed by !esons "o the
sole !#!ose o" e-ecisin& thei common !o"ession( no !at o" the income
o" which is dei$ed "om en&a&in& in any tade o b#siness'
The tem Aesident "oei&nA when a!!lied to a co!oation means a "oei&n
co!oation not othewise o&ani)ed #nde the laws o" the .hili!!ines b#t
en&a&ed in tade o b#siness within the .hili!!ines,
(%) A0o#ntyside and 7aan&ay 7#siness 1nte!iseA e"es to any b#siness
entity( association( o coo!eati$e e&isteed #nde the !o$isions o"
Re!#blic Act 5#mbeed Si-ty-ei&ht h#nded ten (R'A' 5o' 881;)(
othewise known as A6a&na 0ata 3o 0o#ntyside And 7aan&ay 7#siness
1nte!ises (Galakalan :;)A,
(k) A2ealeA means one whose b#siness is to b#y and sell mechandise(
&oods( and chattels as a mechant' >e stands immediately between the
!od#ce o man#"act#e and the cons#me and de!ends "o his !o"it not
#!on the labo he bestows #!on his commodities b#t #!on the skill and
"oesi&ht with which he watches the maket,
(l) A3eeA means a cha&e "i-ed by law o odinance "o the e&#lation o
ins!ection o" a b#siness o acti$ity,
(m) A3anchiseA is a i&ht o !i$ile&e( a""ected with !#blic inteest which is
con"eed #!on !i$ate !esons o co!oations( #nde s#ch tems and
conditions as the &o$enment and its !olitical s#bdi$isions may im!ose in
the inteest o" !#blic wel"ae( sec#ity( and sa"ety,
(n) A?oss Sales o Recei!tsA incl#de the total amo#nt o" money o its
e*#i$alent e!esentin& the contact !ice( com!ensation o se$ice "ee(
incl#din& the amo#nt cha&ed o mateials s#!!lied with the se$ices and
de!osits o ad$ance !ayments act#ally o const#cti$ely ecei$ed d#in& the
ta-able *#ate "o the se$ices !e"omed o to be !e"omed "o anothe
!eson e-cl#din& disco#nts i" deteminable at the time o" sales( sales et#n(
e-cise ta-( and $al#e-added ta- (EAT),
(o) A6an#"act#eA incl#des e$ey !eson who( by !hysical o chemical
!ocess( altes the e-teio te-t#e o "om o inne s#bstance o" any aw
mateial o man#"act#ed o !atially man#"act#ed !od#ct in s#ch manne
as to ha$e been !#t in its oi&inal condition( o who by any s#ch !ocess
altes the *#ality o" any s#ch aw mateial o man#"act#ed o !atially
man#"act#ed !od#cts so as to ed#ce it to maketable sha!e o !e!ae it
"o any o" the #se o" ind#sty( o who by any s#ch !ocess combines any
s#ch aw mateial o man#"act#ed o !atially man#"act#ed !od#cts with
othe mateials o !od#cts o" the same o o" di""eent kinds and in s#ch
manne that the "inished !od#cts o" s#ch !ocess o man#"act#e can be
!#t to a s!ecial #se o #ses to which s#ch aw mateial o man#"act#ed o
!atially man#"act#ed !od#cts in thei oi&inal condition co#ld not ha$e
been !#t( and who in addition altes s#ch aw mateial o man#"act#ed o
!atially man#"act#ed !od#cts( o combines the same to !od#ce s#ch
"inished !od#cts "o the !#!ose o" thei sale o distib#tion to othes and
not "o his own #se o cons#m!tion,
(!) A6a&inal 3ame o 3ishemanA e"es to an indi$id#al en&a&ed in
s#bsistence "amin& o "ishin& which shall be limited to the sale( bate o
e-chan&e o" a&ic#lt#al o maine !od#cts !od#ced by himsel" and his
immediate "amily,
(*) A6oto EehicleA means any $ehicle !o!elled by any !owe othe than
m#sc#la !owe #sin& the !#blic oads( b#t e-cl#din& oad olles( tolley
cas( steet-swee!es( s!inkles( lawn mowes( b#lldo)es( &ades( "ok-
li"ts( am!hibian t#cks( and canes i" not #sed on !#blic oads( $ehicles
which #n only on ails o tacks( and tactos( tailes( and taction en&ines
o" all kinds #sed e-cl#si$ely "o a&ic#lt#al !#!oses,
() A6#nici!al <atesA incl#des not only steams( lakes( and tidal wates
within the m#nici!ality( not bein& the s#b%ect o" !i$ate owneshi! and not
com!ised within the national !aks( !#blic "oest( timbe lands( "oest
ese$es o "ishey ese$es( b#t also maine wates incl#ded between two
lines dawn !e!endic#laly to the &eneal coastline "om !oints whee the
bo#nday lines o" the m#nici!ality o city to#ch the sea at low tide and a
thid line !aallel with the &eneal coastline and "i"teen (15) kilometes
"om it' <hee two (:) m#nici!alities ae so sit#ated on the o!!osite shoes
that thee is less than "i"teen (15) kilometes o" maine wates between
them( the thid line shall be e*#ally distant "om o!!osite shoes o" thei
es!ecti$e m#nici!alities,
(s) A4!eatoA incl#des the owne( mana&e( administato( o any othe
!eson who o!eates o is es!onsible "o the o!eation o" a b#siness
establishment o #ndetakin&,
(t) A.eddleA means any !eson who( eithe "o himsel" o on commission(
ta$els "om !lace to !lace and sells his &oods o o""es to sell and deli$e
the same' <hethe a !eddle is a wholesale !eddle o a etail !eddle o" a
!atic#la commodity shall be detemined "om the de"inition o" wholesale
deale o etail deale as !o$ided in this Title,
(#) A.esonsA means e$ey nat#al o %#idical bein&( s#sce!tible o" i&hts
and obli&ations o o" bein& the s#b%ect o" le&al elations,
($) AResidentsA e"e to nat#al !esons who ha$e thei habit#al esidence in
the !o$ince( city( o m#nici!ality whee they e-ecise thei ci$il i&hts and
"#l"ill thei ci$il obli&ations( and to %#idical !esons "o which the law o
any othe !o$isions ceatin& o eco&ni)in& them "i-es thei esidence in a
!atic#la !o$ince( city( o m#nici!ality' In the absence o" s#ch law(
%#idical !esons ae esidents o" the !o$ince( city( o m#nici!ality whee
they ha$e thei le&al esidence o !inci!al !lace o" b#siness o whee they
cond#ct thei !inci!al b#siness o occ#!ation,
(w) ARetailA means a sale whee the !#chase b#ys the commodity "o his
own cons#m!tion( ies!ecti$e o" the *#antity o" the commodity sold,
(-) AEesselA incl#des e$ey ty!e o" boat( ca"t( o othe ati"icial conti$ance
#sed( o ca!able o" bein& #sed( as a means o" tans!otation on wate,
(y) A<ha"a&eA means a "ee assessed a&ainst the ca&o o" a $essel en&a&ed
in "oei&n o domestic tade based on *#antity( wei&ht( o meas#e ecei$ed
and=o discha&ed by $essel, and
()) A<holesaleA means a sale whee the !#chase b#ys o im!ots the
commodities "o esale to !esons othe than the end #se e&adless o" the
*#antity o" the tansaction'
$ectio+ 1-,. ocal Ta1ing (uthority. - The !owe to im!ose a ta-( "ee( o cha&e
o to &eneate e$en#e #nde this 0ode shall be e-ecised by the san&&#nian o" the
local &o$enment #nit concened tho#&h an a!!o!iate odinance'
$ectio+ 1--. Common imitations on the Ta1ing Po%ers of ocal !overnment
*nits. - @nless othewise !o$ided heein( the e-ecise o" the ta-in& !owes o"
!o$inces( cities( m#nici!alities( and baan&ays shall not e-tend to the le$y o" the
"ollowin&:
(a) Income ta-( e-ce!t when le$ied on banks and othe "inancial
instit#tions,
(b) 2oc#mentay stam! ta-,
(c) Ta-es on estates( inheitance( &i"ts( le&acies and othe ac*#isitions
motis ca#sa( e-ce!t as othewise !o$ided heein,
(d) 0#stoms d#ties( e&istation "ees o" $essel and wha"a&e on wha$es(
tonna&e d#es( and all othe kinds o" c#stoms "ees( cha&es and d#es e-ce!t
wha"a&e on wha$es const#cted and maintained by the local &o$enment
#nit concened,
(e) Ta-es( "ees( and cha&es and othe im!ositions #!on &oods caied into
o o#t o"( o !assin& tho#&h( the teitoial %#isdictions o" local
&o$enment #nits in the &#ise o" cha&es "o wha"a&e( tolls "o bid&es o
othewise( o othe ta-es( "ees( o cha&es in any "om whatsoe$e #!on
s#ch &oods o mechandise,
(") Ta-es( "ees o cha&es on a&ic#lt#al and a*#atic !od#cts when sold by
ma&inal "ames o "ishemen,
(&) Ta-es on b#siness ente!ises ceti"ied to by the 7oad o" In$estments as
!ionee o non-!ionee "o a !eiod o" si- (8) and "o# (4) yeas(
es!ecti$ely "om the date o" e&istation,
(h) 1-cise ta-es on aticles en#meated #nde the national Intenal Re$en#e
0ode( as amended( and ta-es( "ees o cha&es on !etole#m !od#cts,
(i) .ecenta&e o $al#e-added ta- (EAT) on sales( bates o e-chan&es o
simila tansactions on &oods o se$ices e-ce!t as othewise !o$ided
heein,
(%) Ta-es on the &oss ecei!ts o" tans!otation contactos and !esons
en&a&ed in the tans!otation o" !assen&es o "ei&ht by hie and common
caies by ai( land o wate( e-ce!t as !o$ided in this 0ode,
(k) Ta-es on !emi#ms !aid by way o eins#ance o etocession,
(l) Ta-es( "ees o cha&es "o the e&istation o" moto $ehicles and "o the
iss#ance o" all kinds o" licenses o !emits "o the di$in& theeo"( e-ce!t
ticycles,
(m) Ta-es( "ees( o othe cha&es on .hili!!ine !od#cts act#ally e-!oted(
e-ce!t as othewise !o$ided heein,
(n) Ta-es( "ees( o cha&es( on 0o#ntyside and 7aan&ay 7#siness
1nte!ises and coo!eati$es d#ly e&isteed #nde R'A' 5o' 881; and
Re!#blic Act 5#mbeed Si-ty-nine h#nded thity-ei&ht (R'A' 5o' 8C38)
othewise known as the A0oo!eati$e 0ode o" the .hili!!inesA es!ecti$ely,
and
(o) Ta-es( "ees o cha&es o" any kind on the 5ational ?o$enment( its
a&encies and inst#mentalities( and local &o$enment #nits'
C%APTR II
$peci2ic Pro3i1io+1 o+ t&e T*@i+7 *+' Ot&er Re3e+ue8R*i1i+7 Po0er1 o2
Loc*l Go3er+4e+t 5+it1
ARTICL I
Pro3i+ce1
$ectio+ 1-.. Scope of Ta1ing Po%ers. - 1-ce!t as othewise !o$ided in this 0ode(
the !o$ince may le$y only the ta-es( "ees( and cha&es as !o$ided in this Aticle'
$ectio+ 1-/. Ta1 on Transfer of Real Property &%nership.
(a) The !o$ince may im!ose a ta- on the sale ( donation( bate( o on any
othe mode o" tans"ein& owneshi! o title o" eal !o!ety at the ate o"
not moe than "i"ty !ecent (5;B) o" the one !ecent (1B) o" the total
consideation in$ol$ed in the ac*#isition o" the !o!ety o o" the "ai
maket $al#e in case the monetay consideation in$ol$ed in the tans"e is
not s#bstantial( whiche$e is hi&he' The sale( tans"e o othe dis!osition
o" eal !o!ety !#s#ant to R'A' 5o' 8859 shall be e-em!t "om this ta-'
(b) 3o this !#!ose( the Re&iste o" 2eeds o" the !o$ince concened shall(
be"oe e&istein& any deed( e*#ie the !esentation o" the e$idence o"
!ayment o" this ta-' The !o$incial assesso shall likewise make the same
e*#iement be"oe cancellin& an old ta- declaation and iss#in& a new one
in !lace theeo"( 5otaies !#blic shall "#nish the !o$incial teas#e with a
co!y o" any deed tans"ein& owneshi! o title to any eal !o!ety within
thity (3;) days "om the date o" notai)ation'
It shall be the d#ty o" the selle( dono( tans"eo( e-ec#to o administato to !ay
the ta- heein im!osed within si-ty (8;) days "om the date o" the e-ec#tion o" the
deed o "om the date o" the decedent+s death'
$ectio+ 1-6. Ta1 on Business of Printing and Publication. - The !o$ince may
im!ose a ta- on the b#siness o" !esons en&a&ed in the !intin& and=o !#blication
o" books( cads( !ostes( lea"lets( handbills( ceti"icates( ecei!ts( !am!hlets( and
othes o" simila nat#e( at a ate not e-ceedin& "i"ty !ecent (5;B) o" one !ecent
(1B) o" the &oss ann#al ecei!ts "o the !ecedin& calenda yea'
In the case o" a newly stated b#siness( the ta- shall not e-ceed one-twentieth
(1=:;) o" one !ecent (1B) o" the ca!ital in$estment' In the s#cceedin& calenda
yea( e&adless o" when the b#siness stated to o!eate( the ta- shall be based on
the &oss ecei!ts "o the !ecedin& calenda yea( o any "action theeo"( as
!o$ided heein'
The ecei!ts "om the !intin& and=o !#blishin& o" books o othe eadin&
mateials !escibed by the 2e!atment o" 1d#cation( 0#lt#e and S!ots as school
te-ts o e"eences shall be e-em!t "om the ta- heein im!osed'
$ectio+ 1-7. .ranchise Ta1. - 5otwithstandin& any e-em!tion &anted by any law
o othe s!ecial law( the !o$ince may im!ose a ta- on b#sinesses en%oyin& a
"anchise( at the ate not e-ceedin& "i"ty !ecent (5;B) o" one !ecent (1B) o" the
&oss ann#al ecei!ts "o the !ecedin& calenda yea based on the incomin&
ecei!t( o eali)ed( within its teitoial %#isdiction'
In the case o" a newly stated b#siness( the ta- shall not e-ceed one-twentieth
(1=:;) o" one !ecent (1B) o" the ca!ital in$estment' In the s#cceedin& calenda
yea( e&adless o" when the b#siness stated to o!eate( the ta- shall be based on
the &oss ecei!ts "o the !ecedin& calenda yea( o any "action theeon( as
!o$ided heein'
$ectio+ 1-6. Ta1 on Sand- !ravel and &ther 3uarry Resources. - The !o$ince
may le$y and collect not moe than ten !ecent (1;B) o" "ai maket $al#e in the
locality !e c#bic mete o" odinay stones( sand( &a$el( eath( and othe *#ay
eso#ces( as de"ined #nde the 5ational Intenal Re$en#e 0ode( as amended(
e-tacted "om !#blic lands o "om the beds o" seas( lakes( i$es( steams( ceeks(
and othe !#blic wates within its teitoial %#isdiction'
The !emit to e-tact sand( &a$el and othe *#ay eso#ces shall be iss#ed
e-cl#si$ely by the !o$incial &o$eno( !#s#ant to the odinance o" the
san&&#nian& !anlalawi&an'
The !oceeds o" the ta- on sand( &a$el and othe *#ay eso#ces shall be
distib#ted as "ollows:
(1) .o$ince - Thity !ecent (3;B),
(:) 0om!onent 0ity o 6#nici!ality whee the sand( &a$el( and othe
*#ay eso#ces ae e-tacted - Thity !ecent (3;B), and
(3) 7aan&ay whee the sand( &a$el( and othe *#ay eso#ces ae
e-tacted - 3oty !ecent (4;B)'
$ectio+ 1-9. Professional Ta1. -
(a) The !o$ince may le$y an ann#al !o"essional ta- on each !eson
en&a&ed in the e-ecise o !actice o" his !o"ession e*#iin& &o$enment
e-amination at s#ch amo#nt and easonable classi"ication as the
san&&#nian& !anlalawi&an may detemine b#t shall in no case e-ceed Thee
h#nded !esos (.3;;';;)'
(b) 1$ey !eson le&ally a#thoi)ed to !actice his !o"ession shall !ay the
!o"essional ta- to the !o$ince whee he !actices his !o"ession o whee
he maintains his !inci!al o""ice in case he !actices his !o"ession in
se$eal !laces: .o$ided( howe$e( That s#ch !eson who has !aid the
coes!ondin& !o"essional ta- shall be entitled to !actice his !o"ession in
any !at o" the .hili!!ines witho#t bein& s#b%ected to any othe national o
local ta-( license( o "ee "o the !actice o" s#ch !o"ession'
(c) Any indi$id#al o co!oation em!loyin& a !eson s#b%ect to
!o"essional ta- shall e*#ie !ayment by that !eson o" the ta- on his
!o"ession be"oe em!loyment and ann#ally theea"te'
(d) The !o"essional ta- shall be !ayable ann#ally( on o be"oe the thity-
"ist (31st) day o" Dan#ay' Any !eson "ist be&innin& to !actice a
!o"ession a"te the month o" Dan#ay m#st( howe$e( !ay the "#ll ta- be"oe
en&a&in& theein' A line o" !o"ession does not become e-em!t e$en i"
cond#cted with some othe !o"ession "o which the ta- has been !aid'
.o"essionals e-cl#si$ely em!loyed in the &o$enment shall be e-em!t
"om the !ayment o" this ta-'
(e) Any !eson s#b%ect to the !o"essional ta- shall wite in deeds( ecei!ts(
!esci!tions( e!ots( books o" acco#nt( !lans and desi&ns( s#$eys and
ma!s( as the case may be( the n#mbe o" the o""icial ecei!t iss#ed to him'
$ectio+ 1.0. (musement Ta1. -
(a) The !o$ince may le$y an am#sement ta- to be collected "om the
!o!ietos( lessees( o o!eatos o" theates( cinemas( concet halls(
cic#ses( bo-in& stadia( and othe !laces o" am#sement at a ate o" not moe
than thity !ecent (3;B) o" the &oss ecei!ts "om admission "ees'
(b) In the case o" theates o cinemas( the ta- shall "ist be ded#cted and
withheld by thei !o!ietos( lessees( o o!eatos and !aid to the
!o$incial teas#e be"oe the &oss ecei!ts ae di$ided between said
!o!ietos( lessees( o o!eatos and the distib#tos o" the cinemato&a!hic
"ilms'
(c) The holdin& o" o!eas( concets( damas( ecitals( !aintin& and at
e-hibitions( "lowe shows( m#sical !o&ams( liteay and oatoical
!esentations( e-ce!t !o!( ock( o simila concets shall be e-em!t "om
the !ayment o" the ta- heeon im!osed'
(d) The san&&#nian& !anlalawi&an may !escibe the time( manne( tems
and conditions "o the !ayment o" ta-' In case o" "a#d o "ail#e to !ay the
ta-( the san&&#nian& !anlalawi&an may im!ose s#ch s#cha&es( inteest
and !enalties as it may deem a!!o!iate'
(e) The !oceeds "om the am#sement ta- shall be shaed e*#ally by the
!o$ince and the m#nici!ality whee s#ch am#sement !laces ae located'
$ectio+ 1.1. (nnual .i1ed Ta1 .or 0very $elivery Truc4 or 9an of +anufacturers
or Producers- 2holesalers of- $ealers- or Retailers in- Certain Products. -
(a) The !o$ince may le$y an ann#al "i-ed ta- "o e$ey t#ck( $an o any
$ehicle #sed by man#"act#es( !od#ces( wholesales( deales o etailes
in the deli$ey o distib#tion o" distilled s!iits( "emented li*#os( so"t
dinks( ci&as and ci&aettes( and othe !od#cts as may be detemined by
the san&&#nian& !anlalawi&an( to sales o#tlets( o cons#mes( whethe
diectly o indiectly( within the !o$ince in an amo#nt not e-ceedin& 3i$e
h#nded !esos (.5;;';;)'
(b) The man#"act#es( !od#ces( wholesales( deales and etailes
e"eed to in the immediately "oe&oin& !aa&a!h shall be e-em!t "om
the ta- on !eddles !escibed elsewhee in this 0ode'
ARTICL II
!u+icip*litie1
$ectio+ 1.,. Scope of Ta1ing Po%ers. - 1-ce!t as othewise !o$ided in this 0ode(
m#nici!alities may le$y ta-es( "ees( and cha&es not othewise le$ied by
!o$inces'
$ectio+ 1.-. Ta1 on Business. - The m#nici!ality may im!ose ta-es on the
"ollowin& b#sinesses:
(a) 4n man#"act#es( assembles( e!ackes( !ocessos( bewes( distilles(
ecti"ies( and com!o#ndes o" li*#os( distilled s!iits( and wines o
man#"act#es o" any aticle o" commece o" whate$e kind o nat#e( in
accodance with the "ollowin& sched#le:
<ith &oss sales o ecei!ts "o the
!ecedin& calenda yea in the amo#nt
o":
Amo#nt o" Ta-
.e Ann#m
/ess than 1;(;;;';; 185';;
. 1;(;;;';; o moe b#t less than
15(;;;';;
::;';;
15(;;;';; o moe b#t less than
:;(;;;';;
:;:';;
:;(;;;';; o moe b#t less than
3;(;;;';;
44;';;
3;(;;;';; o moe b#t less than
4;(;;;';;
88;';;
4;(;;;';; o moe b#t less than
5;(;;;';;
8:5';;
5;(;;;';; o moe b#t less than
95(;;;';;
1(3:;';;
95(;;;';; o moe b#t less than
1;;(;;;';;
1(85;';;
1;;(;;;';; o moe b#t less than
15;(;;;';;
:(:;;';;
15;(;;;';; o moe b#t less than
:;;(;;;';;
:(95;';;
:;;(;;;';; o moe b#t less than
3;;(;;;';;
3(85;';;
3;;(;;;';; o moe b#t less than
5;;(;;;';;
5(5;;';;
5;;(;;;';; o moe b#t less than
95;(;;;';;
8(;;;';;
95;(;;;';; o moe b#t less than
1(;;;(;;;';;
1;(;;;';;
1(;;;(;;;';; o moe b#t less than
:(;;;(;;;';;
13(95;';;
:(;;;(;;;';; o moe b#t less than
3(;;;(;;;';;
18(5;;';;
3(;;;(;;;';; o moe b#t less than
4(;;;(;;;';;
1C(;;;';;
4(;;;(;;;';; o moe b#t less than
5(;;;(;;;';;
:3(1;;';;
5(;;;(;;;';; o moe b#t less than
8(5;;(;;;';;
:4(395';;
8(;;;(;;;';; o moe at a ate not e-ceedin& thity-
se$en and a hal" !ecent (39HB) o" one !ecent (1B)
(b) 4n wholesales( distib#tos( o deales in any aticle o" commece o"
whate$e kind o nat#e in accodance with the "ollowin& sched#le:
<ith &oss sales o ecei!ts "o the
!ecedin& calenda yea in the amo#nt
o":
Amo#nt o" Ta-
.e Ann#m
/ess than 1(;;;';; 18';;
. 1(;;;';; o moe b#t less than
:(;;;';;
33';;
:(;;;';; o moe b#t less than
3(;;;';;
5;';;
3(;;;';; o moe b#t less than
4(;;;';;
9:';;
4(;;;';; o moe b#t less than
5(;;;';;
1;;';;
5(;;;';; o moe b#t less than
8(;;;';;
1:1';;
8(;;;';; o moe b#t less than
9(;;;';;
143';;
9(;;;';; o moe b#t less than
8(;;;';;
185';;
8(;;;';; o moe b#t less than
1;(;;;';;
189';;
1;(;;;';; o moe b#t less than
15(;;;';;
::;';;
15(;;;';; o moe b#t less than
:;(;;;';;
:95';;
:;(;;;';; o moe b#t less than
3;(;;;';;
33;';;
3;(;;;';; o moe b#t less than
4;(;;;';;
44;';;
4;(;;;';; o moe b#t less than
5;(;;;';;
88;';;
5;(;;;';; o moe b#t less than
95(;;;';;
CC;';;
95(;;;';; o moe b#t less than
1;;(;;;';;
1(3:;';;
1;;(;;;';; o moe b#t less than
15;(;;;';;
1(89;';;
15;(;;;';; o moe b#t less than
:;;(;;;';;
:(4:;';;
:;;(;;;';; o moe b#t less than
3;;(;;;';;
3(3;;';;
3;;(;;;';; o moe b#t less than
5;;(;;;';;
4(4;;';;
5;;(;;;';; o moe b#t less than
95;(;;;';;
8(8;;';;
95;(;;;';; o moe b#t less than
1(;;;(;;;';;
8(8;;';;
1(;;;(;;;';; o moe b#t less than
:(;;;(;;;';;
1;(;;;';;
:(;;;(;;;';; o moe at a ate not e-ceedin& "i"ty
!ecent (5;B) o" one !ecent (1B)'
(c) 4n e-!otes( and on man#"act#es ( milles( !od#ces( wholesales(
distib#tos( deales o etailes o" essential commodities en#meated
hee#nde at a ate not e-ceedin& one-hal" (H) o" the ates !escibed #nde
s#bsection (a)( (b) and (d) o" this Section:
(1) Rice and con,
(:) <heat o cassa$a "lo#( meat( daiy !od#cts( locally
man#"act#ed( !ocessed o !ese$ed "ood( s#&a( salt and othe
a&ic#lt#al( maine( and "esh wate !od#cts( whethe in thei
oi&inal state o not,
(3) 0ookin& oil and cookin& &as,
(4) /a#ndy soa!( dete&ents( and medicine,
(5) A&ic#lt#al im!lements' e*#i!ment and !ost-ha$est "acilities(
"etili)es( !esticides( insecticides( hebicides and othe "am in!#ts,
(8) .o#lty "eeds and othe animal "eeds,
(9) School s#!!lies, and
(8) 0ement'
(d) 4n etailes'
<ith &oss sales o ecei!ts "o the
!ecedin& calenda yea in the amo#nt
o":
Rate o" Ta-
.e Ann#m
.4;;(;;;';; o less :B
moe than .4;;(;;;';; 1B
.o$ided( howe$e( That baan&ays shall ha$e the e-cl#si$e !owe to le$y
ta-es( as !o$ided #nde Section 15: heeo"( on &oss sales o ecei!ts o"
the !ecedin& calenda yea o" 3i"ty tho#sand !esos (.5;(;;;';;) o less( in
the case o" cities( and Thity tho#sand !esos (.3;(;;;';;) o less( in the
case o" m#nici!alities'
(e) 4n contactos and othe inde!endent contactos( in accodance with
the "ollowin& sched#le:
<ith &oss sales o ecei!ts "o the
!ecedin& calenda yea in the amo#nt
o":
Amo#nt o" Ta-
.e Ann#m
/ess than 5(;;;';; :9'5;
. 5(;;;';; o moe b#t less than .
1;(;;;';;
81'8;
1;(;;;';; o moe b#t less than
15(;;;';;
1;4'5;
15(;;;';; o moe b#t less than
:;(;;;';;
185';;
:;(;;;';; o moe b#t less than
3;(;;;';;
:95';;
3;(;;;';; o moe b#t less than 385';;
4;(;;;';;
4;(;;;';; o moe b#t less than
5;(;;;';;
55;';;
5;(;;;';; o moe b#t less than
95(;;;';;
88;';;
95(;;;';; o moe b#t less than
1;;(;;;';;
1(3:;';;
1;;(;;;';; o moe b#t less than
15;(;;;';;
1(C8;';;
15;(;;;';; o moe b#t less than
:;;(;;;';;
:(84;';;
:;;(;;;';; o moe b#t less than
:5;(;;;';;
3(83;';;
:5;(;;;';; o moe b#t less than
3;;(;;;';;
4(8:;';;
3;;(;;;';; o moe b#t less than
4;;(;;;';;
8(18;';;
4;;(;;;';; o moe b#t less than
5;;(;;;';;
8(:5;';;
5;;(;;;';; o moe b#t less than
95;(;;;';;
C(:5;';;
95;(;;;';; o moe b#t less than
1(;;;(;;;';;
1;(:5;';;
1(;;;(;;;';; o moe b#t less than
:(;;;(;;;';;
11(5;;';;
:(;;;(;;;';; o moe at a ate not e-ceedin& "i"ty
!ecent (5;B) o" one !ecent (1B)
(") 4n banks and othe "inancial instit#tions( at a ate not e-ceedin& "i"ty
!ecent (5;B) o" one !ecent (1B) on the &oss ecei!ts o" the !ecedin&
calenda yea dei$ed "om inteest( commissions and disco#nts "om
lendin& acti$ities( income "om "inancial leasin&( di$idends( entals on
!o!ety and !o"it "om e-chan&e o sale o" !o!ety( ins#ance !emi#m'
(&) 4n !eddles en&a&ed in the sale o" any mechandise o aticle o"
commece( at a ate not e-ceedin& 3i"ty !esos (.5;';;) !e !eddle
ann#ally'
(h) 4n any b#siness( not othewise s!eci"ied in the !ecedin& !aa&a!hs(
which the san&&#nian concened may deem !o!e to ta-: .o$ided( That
on any b#siness s#b%ect to the e-cise( $al#e-added o !ecenta&e ta- #nde
the 5ational Intenal Re$en#e 0ode( as amended( the ate o" ta- shall not
e-ceed two !ecent (:B) o" &oss sales o ecei!ts o" the !ecedin& calenda
yea'
The san&&#nian concened may !escibe a sched#le o" &ad#ated ta- ates b#t in
no case to e-ceed the ates !escibed heein'
$ectio+ 1... Rates of Ta1 %ithin the +etropolitan +anila (rea. - The
m#nici!alities within the 6eto!olitan 6anila Aea may le$y ta-es at ates which
shall not e-ceed by "i"ty !ecent (5;B) the ma-im#m ates !escibed in the
!ecedin& Section'
$ectio+ 1./. Retirement of Business. - A b#siness s#b%ect to ta- !#s#ant to the
!ecedin& sections shall( #!on temination theeo"( s#bmit a swon statement o" its
&oss sales o ecei!ts "o the c#ent yea' I" the ta- !aid d#in& the yea be less
than the ta- d#e on said &oss sales o ecei!ts o" the c#ent yea( the di""eence
shall be !aid be"oe the b#siness is consideed o""icially etied'
$ectio+ 1.6. Payment of Business Ta1es. -
(a) The ta-es im!osed #nde Section 143 shall be !ayable "o e$ey
se!aate o distinct establishment o !lace whee b#siness s#b%ect to the ta-
is cond#cted and one line o" b#siness does not become e-em!t by bein&
cond#cted with some othe b#siness "o which s#ch ta- has been !aid' The
ta- on a b#siness m#st be !aid by the !eson cond#ctin& the same'
(b) In cases whee a !eson cond#cts o o!eates two (:) o moe o" the
b#sinesses mentioned in Section 143 o" this 0ode which ae s#b%ect to the
same ate o" ta-( the ta- shall be com!#ted on the combined total &oss
sales o ecei!ts o" the said two (:) o moe elated b#sinesses'
(c) In cases whee a !eson cond#cts o o!eates two (:) o moe b#sinesses
mentioned in Section 143 o" this 0ode which ae s#b%ect to di""eent ates
o" ta-( the &oss sales o ecei!ts o" each b#siness shall be se!aately
e!oted "o the !#!ose o" com!#tin& the ta- d#e "om each b#siness'
$ectio+ 1.7. .ees and Charges. - The m#nici!ality may im!ose and collect s#ch
easonable "ees and cha&es on b#siness and occ#!ation and( e-ce!t as ese$ed to
the !o$ince in Section 13C o" this 0ode( on the !actice o" any !o"ession o
callin&( commens#ate with the cost o" e&#lation( ins!ection and licensin& be"oe
any !eson may en&a&e in s#ch b#siness o occ#!ation( o !actice s#ch !o"ession
o callin&'
$ectio+ 1.6. .ees for Sealing and icensing of 2eights and +easures. -
(a) The m#nici!ality may le$y "ees "o the sealin& and licensin& o" wei&hts
and meas#es at s#ch easonable ates as shall be !escibed by the
san&&#nian& bayan'
(b) The san&&#nian& bayan shall !escibe the necessay e&#lations "o the
#se o" s#ch wei&hts and meas#es( s#b%ect to s#ch &#idelines as shall be
!escibed by the 2e!atment o" Science and Technolo&y' The san&&#nian
concened shall( by a!!o!iate odinance( !enali)e "a#d#lent !actices and
#nlaw"#l !ossession o #se o" inst#ments o" wei&hts and meas#es and
!escibe the ciminal !enalty thee"o in accodance with the !o$isions o"
this 0ode' .o$ided( howe$e( That the san&&#nian concened may
a#thoi)e the m#nici!al teas#e to settle an o""ense not in$ol$in& the
commission o" "a#d be"oe a case thee"o is "iled in co#t( #!on !ayment
o" a com!omise !enalty o" not less than Two h#nded !esos (.:;;';;)'
$ectio+ 1.9. .ishery Rentals- .ees and Charges. -
(a) 6#nici!alities shall ha$e the e-cl#si$e a#thoity to &ant "ishey
!i$ile&es in the m#nici!al wates and im!ose entals( "ees o cha&es
thee"o in accodance with the !o$isions o" this Section'
(b) The san&&#nian& bayan may:
(1) ?ant "ishey !i$ile&es to eect "ish coals( oystes( m#ssels o
othe a*#atic beds o ban&#s "y aeas( within a de"inite )one o" the
m#nici!al wates( as detemined by it: .o$ided( howe$e( That d#ly
e&isteed o&ani)ations and coo!eati$es o" ma&inal "ishemen
shall ha$e the !e"eential i&ht to s#ch "ishey !i$ile&es: .o$ided(
"#the( That the san&&#nian& bayan may e*#ie a !#blic biddin& in
con"omity with and !#s#ant to an odinance "o the &ant o" s#ch
!i$ile&es: .o$ided( "inally( That in the absence o" s#ch
o&ani)ations and coo!eati$es o thei "ail#e to e-ecise thei
!e"eential i&ht( othe !aties may !atici!ate in the !#blic biddin&
in con"omity with the abo$e cited !oced#e'
(:) ?ant the !i$ile&e to &athe( take o catch ban&#s "y( !awn "y
o kawa&-kawa& o "y o" othe s!ecies and "ish "om the m#nici!al
wates by nets( ta!s o othe "ishin& &eas to ma&inal "ishemen
"ee o" any ental( "ee( cha&e o any othe im!osition whatsoe$e'
(3) Iss#e licenses "o the o!eation o" "ishin& $essels o" thee (3) tons
o less "o which !#!ose the san&&#nian& bayan shall !om#l&ate
#les and e&#lations e&adin& the iss#ances o" s#ch licenses to
*#ali"ied a!!licants #nde e-istin& laws'
.o$ided( howe$e( That the san&&#nian concened shall( by
a!!o!iate odinance( !enali)e the #se o" e-!losi$es( no-io#s o
!oisono#s s#bstances( electicity( m#o-ami( and othe deleteio#s
methods o" "ishin& and !escibe a ciminal !enalty thee"o in
accodance with the !o$isions o" this 0ode: .o$ided( "inally( That
the san&&#nian concened shall ha$e the a#thoity to !osec#te any
$iolation o" the !o$isions o" a!!licable "ishey laws'
$ectio+ 1/0. Situs of the Ta1. -
(a) 3o !#!oses o" collection o" the ta-es #nde Section 143 o" this 0ode(
man#"act#es( assembles( e!ackes( bewes( distilles( ecti"ies and
com!o#ndes o" li*#o( distilled s!iits and wines( milles( !od#ces(
e-!otes( wholesales( distib#tos( deales( contactos( banks and othe
"inancial instit#tions( and othe b#sinesses( maintainin& o o!eatin& banch
o sales o#tlet elsewhee shall ecod the sale in the banch o sales o#tlet
makin& the sale o tansaction( and the ta- theeon shall acc#e and shall be
!aid to the m#nici!ality whee s#ch banch o sales o#tlet is located' In
cases whee thee is no s#ch banch o sales o#tlet in the city o
m#nici!ality whee the sale o tansaction is made( the sale shall be d#ly
ecoded in the !inci!al o""ice and the ta-es d#e shall acc#e and shall be
!aid to s#ch city o m#nici!ality'
(b) The "ollowin& sales allocation shall a!!ly to man#"act#es( assembles(
contactos( !od#ces( and e-!otes with "actoies( !o%ect o""ices( !lants(
and !lantations in the !#s#it o" thei b#siness:
(1) Thity !ecent (3;B) o" all sales ecoded in the !inci!al o""ice
shall be ta-able by the city o m#nici!ality whee the !inci!al o""ice
is located, and
(:) Se$enty !ecent (9;B) o" all sales ecoded in the !inci!al
o""ice shall be ta-able by the city o m#nici!ality whee the "actoy(
!o%ect o""ice( !lant( o !lantation is located'
(c) In case o" a !lantation located at a !lace othe than the !lace whee the
"actoy is located( said se$enty !ecent (9;B) mentioned in s#b!aa&a!h
(b) o" s#bsection (:) abo$e shall be di$ided as "ollows:
(1) Si-ty !ecent (8;B) to the city o m#nici!ality whee the "actoy
is located, and
(:) 3oty !ecent (4;B) to the city o m#nici!ality whee the
!lantation is located'
(d) In cases whee a man#"act#e( assemble( !od#ce( e-!ote o
contacto has two (:) o moe "actoies( !o%ect o""ices( !lants( o
!lantations located in di""eent localities( the se$enty !ecent (9;B) sales
allocation mentioned in s#b!aa&a!h (b) o" s#bsection (:) abo$e shall be
!oated amon& the localities whee the "actoies( !o%ect o""ices( !lants(
and !lantations ae located in !o!otion to thei es!ecti$e $ol#mes o"
!od#ction d#in& the !eiod "o which the ta- is d#e'
(e) The "oe&oin& sales allocation shall be a!!lied ies!ecti$e o" whethe
o not sales ae made in the locality whee the "actoy( !o%ect o""ice( !lant(
o !lantation is located'
ARTICL III
Citie1
$ectio+ 1/1. Scope of Ta1ing Po%ers. - 1-ce!t as othewise !o$ided in this 0ode(
the city( may le$y the ta-es( "ees( and cha&es which the !o$ince o m#nici!ality
may im!ose: .o$ided( howe$e( That the ta-es( "ees and cha&es le$ied and
collected by hi&hly #bani)ed and inde!endent com!onent cities shall acc#e to
them and distib#ted in accodance with the !o$isions o" this 0ode'
The ates o" ta-es that the city may le$y may e-ceed the ma-im#m ates allowed
"o the !o$ince o m#nici!ality by not moe than "i"ty !ecent (5;B) e-ce!t the
ates o" !o"essional and am#sement ta-es'
ARTICL IV
"*r*+7*)1
$ectio+ 1/,. Scope of Ta1ing Po%ers. - The baan&ays may le$y ta-es( "ees( and
cha&es( as !o$ided in this Aticle( which shall e-cl#si$ely acc#e to them:
(a) Ta-es - 4n stoes o etailes with "i-ed b#siness establishments with
&oss sales o" ecei!ts o" the !ecedin& calenda yea o" 3i"ty tho#sand
!esos (.5;(;;;';;) o less( in the case o" cities and Thity tho#sand !esos
(.3;(;;;';;) o less( in the case o" m#nici!alities( at a ate not e-ceedin&
one !ecent (1B) on s#ch &oss sales o ecei!ts'
(b) Se$ice 3ees o 0ha&es' - 7aan&ays may collect easonable "ees o
cha&es "o se$ices endeed in connection with the e&#lations o the #se
o" baan&ay-owned !o!eties o se$ice "acilities s#ch as !alay( co!a( o
tobacco dyes'
(c) 7aan&ay 0leaance' - 5o city o m#nici!ality may iss#e any license o
!emit "o any b#siness o acti$ity #nless a cleaance is "ist obtained "om
the baan&ay whee s#ch b#siness o acti$ity is located o cond#cted' 3o
s#ch cleaance( the san&&#nian& baan&ay may im!ose a easonable "ee'
The a!!lication "o cleaance shall be acted #!on within se$en (9) wokin&
days "om the "ilin& theeo"' In the e$ent that the cleaance is not iss#ed
within the said !eiod( the city o m#nici!ality may iss#e the said license o
!emit'
(d) 4the "ees and 0ha&es' - The baan&ay may le$y easonable "ees and
cha&es:
(1) 4n commecial beedin& o" "i&htin& cocks( cock"i&hts and
cock!its,
(:) 4n !laces o" eceation which cha&e admission "ees, and
(3) 4n billboads( si&nboads( neon si&ns( and o#tdoo
ad$etisements'
ARTICL V
Co44o+ Re3e+ue8R*i1i+7 Po0er1
$ectio+ 1/-. Service .ees and Charges. - /ocal &o$enment #nits may im!ose and
collect s#ch easonable "ees and cha&es "o se$ices endeed'
$ectio+ 1/.. Public *tility Charges. - /ocal &o$enment #nits may "i- the ates
"o the o!eation o" !#blic #tilities owned( o!eated and maintained by them
within thei %#isdiction'
$ectio+ 1//. Toll .ees or Charges. - The san&&#nian concened may !escibe the
tems and conditions and "i- the ates "o the im!osition o" toll "ees o cha&es "o
the #se o" any !#blic oad( !ie( o wha"( wateway( bid&e( "ey o
telecomm#nication system "#nded and const#cted by the local &o$enment #nit
concened: .o$ided( That no s#ch toll "ees o cha&es shall be collected "om
o""ices and enlisted men o" the Amed 3oces o" the .hili!!ines and membes o"
the .hili!!ine 5ational .olice on mission( !ost o""ice !esonnel deli$ein& mail(
!hysically-handica!!ed( and disabled citi)ens who ae si-ty-"i$e (85) yeas o
olde'
<hen !#blic sa"ety and wel"ae so e*#ies( the san&&#nian concened may
discontin#e the collection o" the tolls( and theea"te the said "acility shall be "ee
and o!en "o !#blic #se'
ARTICL VI
Co44u+it) T*@
$ectio+ 1/6. Community Ta1. - 0ities o m#nici!alities may le$y a comm#nity ta-
in accodance with the !o$isions o" this Aticle'
$ectio+ 1/7. )ndividuals iable to Community Ta1. - 1$ey inhabitant o" the
.hili!!ines ei&hteen (18) yeas o" a&e o o$e who has been e&#laly em!loyed
on a wa&e o salay basis "o at least thity (3;) consec#ti$e wokin& days d#in&
any calenda yea( o who is en&a&ed in b#siness o occ#!ation( o who owns eal
!o!ety with an a&&e&ate assessed $al#e o" 4ne tho#sand !esos (.1(;;;';;) o
moe( o who is e*#ied by law to "ile an income ta- et#n shall !ay an ann#al
additional ta- o" 3i$e !esos (.5';;) and an ann#al additional ta- o" 4ne !eso
(.1';;) "o e$ey 4ne tho#sand !esos (.1(;;;';;) o" income e&adless o" whethe
"om b#siness( e-ecise o" !o"ession o "om !o!ety which in no case shall
e-ceed 3i$e tho#sand !esos (.5(;;;';;)'
In the case o" h#sband and wi"e( the additional ta- heein im!osed shall be based
#!on the total !o!ety owned by them and the total &oss ecei!ts o eanin&s
dei$ed by them'
$ectio+ 1/6. <uridical Persons iable to Community Ta1. - 1$ey co!oation no
matte how ceated o o&ani)ed( whethe domestic o esident "oei&n( en&a&ed in
o doin& b#siness in the .hili!!ines shall !ay an ann#al comm#nity ta- o" 3i$e
h#nded !esos (.5;;';;) and an ann#al additional ta-( which( in no case( shall
e-ceed Ten tho#sand !esos (.1;(;;;';;) in accodance with the "ollowin&
sched#le:
(1) 3o e$ey 3i$e tho#sand !esos (.5(;;;';;) woth o" eal !o!ety in the
.hili!!ines owned by it d#in& the !ecedin& yea based on the $al#ation
#sed "o the !ayment o" eal !o!ety ta- #nde e-istin& laws( "o#nd in the
assessment olls o" the city o m#nici!ality whee the eal !o!ety is
sit#ated - Two !esos (.:';;), and
(:) 3o e$ey 3i$e tho#sand !esos (.5(;;;';;) o" &oss ecei!ts o eanin&s
dei$ed by it "om its b#siness in the .hili!!ines d#in& the !ecedin& yea -
Two !esos (.:';;)'
The di$idends ecei$ed by a co!oation "om anothe co!oation howe$e
shall( "o the !#!ose o" the additional ta-( be consideed as !at o" the
&oss ecei!ts o eanin&s o" said co!oation'
$ectio+ 1/9. 01emptions. - The "ollowin& ae e-em!t "om the comm#nity ta-:
(1) 2i!lomatic and cons#la e!esentati$es, and
(:) Tansient $isitos when thei stay in the .hili!!ines does not e-ceed
thee (3) months'
$ectio+ 160. Place of Payment. - The comm#nity ta- shall be !aid in the !lace o"
esidence o" the indi$id#al( o in the !lace whee the !inci!al o""ice o" the
%#idical entity is located'
$ectio+ 161. Time for Payment; Penalties for $elin,uency. -
(a) The comm#nity ta- shall acc#e on the "ist (1st) day o" Dan#ay o" each
yea which shall be !aid not late than the last day o" 3eb#ay o" each yea'
I" a !eson eaches the a&e o" ei&hteen (18) yeas o othewise loses the
bene"it o" e-em!tion on o be"oe the last day o" D#ne( he shall be liable "o
the comm#nity ta- on the day he eaches s#ch a&e o #!on the day the
e-em!tion ends' >owe$e( i" a !eson eaches the a&e o" ei&hteen (18)
yeas o loses the bene"it o" e-em!tion on o be"oe the last day o" 6ach(
he shall ha$e twenty (:;) days to !ay the comm#nity ta- witho#t becomin&
delin*#ent'
.esons who come to eside in the .hili!!ines o each the a&e o" ei&hteen
(18) yeas on o a"te the "ist (1st) day o" D#ly o" any yea( o who cease to
belon& to an e-em!t class o a"te the same date( shall not be s#b%ect to the
comm#nity ta- "o that yea'
(b) 0o!oations established and o&ani)ed on o be"oe the last day o" D#ne
shall be liable "o the comm#nity ta- "o that yea' 7#t co!oations
established and o&ani)ed on o be"oe the last day o" 6ach shall ha$e
twenty (:;) days within which to !ay the comm#nity ta- witho#t becomin&
delin*#ent' 0o!oations established and o&ani)ed on o a"te the "ist day
o" D#ly shall not be s#b%ect to the comm#nity ta- "o that yea'
I" the ta- is not !aid within the time !escibed abo$e( thee shall be added to the
#n!aid amo#nt an inteest o" twenty-"o# !ecent (:4B) !e ann#m "om the d#e
date #ntil it is !aid'
$ectio+ 16,. Community Ta1 Certificate. - A comm#nity ta- ceti"icate shall be
iss#ed to e$ey !eson o co!oation #!on !ayment o" the comm#nity ta-' A
comm#nity ta- ceti"icate may also be iss#ed to any !eson o co!oation not
s#b%ect to the comm#nity ta- #!on !ayment o" 4ne !eso (.1';;)'
$ectio+ 16-. Presentation of Community Ta1 Certificate &n Certain &ccasions. -
(a) <hen an indi$id#al s#b%ect to the comm#nity ta- acknowled&es any
doc#ment be"oe a notay !#blic( takes the oath o" o""ice #!on election o
a!!ointment to any !osition in the &o$enment se$ice, ecei$es any
license( ceti"icate' o !emit "om any !#blic a#thoity, !ays any ta- o
"ee, ecei$es any money "om any !#blic "#nd, tansacts othe o""icial
b#siness, o ecei$es any salay o wa&e "om any !eson o co!oation
with whom s#ch tansaction is made o b#siness done o "om whom any
salay o wa&e is ecei$ed to e*#ie s#ch indi$id#al to e-hibit the
comm#nity ta- ceti"icate'
The !esentation o" comm#nity ta- ceti"icate shall not be e*#ied in
connection with the e&istation o" a $ote'
(b) <hen( tho#&h its a#thoi)ed o""ices( any co!oation s#b%ect to the
comm#nity ta- ecei$es any license( ceti"icate( o !emit "om any !#blic
a#thoity( !ays any ta- o "ee( ecei$es money "om !#blic "#nds( o
tansacts othe o""icial b#siness( it shall be the d#ty o" the !#blic o""icial
with whom s#ch tansaction is made o b#siness done( to e*#ie s#ch
co!oation to e-hibit the comm#nity ta- ceti"icate'
(c) The comm#nity ta- ceti"icate e*#ied in the two !ecedin& !aa&a!hs
shall be the one iss#ed "o the c#ent yea( e-ce!t "o the !eiod "om
Dan#ay #ntil the "i"teenth (15th) o" A!il each yea( in which case( the
ceti"icate iss#ed "o the !ecedin& yea shall s#""ice'
$ectio+ 16.. Printing of Community Ta1 Certificates and $istribution of
Proceeds. -
(a) The 7#ea# o" Intenal Re$en#e shall ca#se the !intin& o" comm#nity
ta- ceti"icates and distib#te the same to the cities and m#nici!alities
tho#&h the city and m#nici!al teas#es in accodance with !escibed
e&#lations'
The !oceeds o" the ta- shall acc#e to the &eneal "#nds o" the cities(
m#nici!alities and baan&ays e-ce!t a !otion theeo" which shall acc#e to
the &eneal "#nd o" the national &o$enment to co$e the act#al cost o"
!intin& and distib#tion o" the "oms and othe elated e-!enses' The city
o m#nici!al teas#e concened shall emit to the national teas#e the
said shae o" the national &o$enment in the !oceeds o" the ta- within ten
(1;) days a"te the end o" each *#ate'
(b) The city o m#nici!al teas#e shall de!#ti)e the baan&ay teas#e to
collect the comm#nity ta- in thei es!ecti$e %#isdictions: .o$ided(
howe$e( That said baan&ay teas#e shall be bonded in accodance with
e-istin& laws'
(c) The !oceeds o" the comm#nity ta- act#ally and diectly collected by
the city o m#nici!al teas#e shall acc#e entiely to the &eneal "#nd o"
the city o m#nici!ality concened' >owe$e( !oceeds o" the comm#nity
ta- collected tho#&h the baan&ay teas#es shall be a!!otioned as
"ollows:
(1) 3i"ty !ecent (5;B) shall acc#e to the &eneal "#nd o" the city o
m#nici!ality concened, and
(:) 3i"ty !ecent (5;B) shall acc#e to the baan&ay whee the ta- is
collected'
C%APTR III
Collectio+ o2 T*@e1
$ectio+ 16/. Ta1 Period and +anner of Payment. - @nless othewise !o$ided in
this 0ode( the ta- !eiod o" all local ta-es( "ees and cha&es shall be the calenda
yea' S#ch ta-es( "ees and cha&es may be !aid in *#ately installments'
$ectio+ 166. (ccrual of Ta1. - @nless othewise !o$ided in this 0ode( all local
ta-es( "ees( and cha&es shall acc#e on the "ist (1st) day o" Dan#ay o" each yea'
>owe$e( new ta-es( "ees o cha&es( o chan&es in the ates theeo"( shall acc#e
on the "ist (1st) day o" the *#ate ne-t "ollowin& the e""ecti$ity o" the odinance
im!osin& s#ch new le$ies o ates'
$ectio+ 167. Time of Payment. - @nless othewise !o$ided in this 0ode( all local
ta-es( "ees( and cha&es shall be !aid within the "ist twenty (:;) days o" Dan#ay
o o" each s#bse*#ent *#ate( as the case may be' The san&&#nian concened may(
"o a %#sti"iable eason o ca#se( e-tend the time "o !ayment o" s#ch ta-es( "ees( o
cha&es witho#t s#cha&es o !enalties( b#t only "o a !eiod not e-ceedin& si- (8)
months'
$ectio+ 166. Surcharges and Penalties on *npaid Ta1es- .ees- or Charges. - The
san&&#nian may im!ose a s#cha&e not e-ceedin& twenty-"i$e (:5B) o" the
amo#nt o" ta-es( "ees o cha&es not !aid on time and an inteest at the ate not
e-ceedin& two !ecent (:B) !e month o" the #n!aid ta-es( "ees o cha&es
incl#din& s#cha&es( #ntil s#ch amo#nt is "#lly !aid b#t in no case shall the total
thity-si- (38B) months'
$ectio+ 169. )nterests on &ther *npaid Revenues. - <hee the amo#nt o" any
othe e$en#e d#e a local &o$enment #nit( e-ce!t $ol#ntay contib#tions o
donations( is not !aid on the date "i-ed in the odinance( o in the contact(
e-!essed o im!lied( o #!on the occ#ence o" the e$ent which has &i$en ise to
its collection( thee shall be collected as !at o" that amo#nt an inteest theeon at
the ate not e-ceedin& two !ecent (:B) !e month "om the date it is d#e #ntil it is
!aid( b#t in no case shall the total inteest on the #n!aid amo#nt o a !otion
theeo" e-ceed thity-si- (38) months'
$ectio+ 170. Collection of ocal Revenue by Treasurer. - All local ta-es( "ees( and
cha&es shall be collected by the !o$incial( city( m#nici!al( o baan&ay teas#e(
o thei d#ly a#thoi)ed de!#ties'
The !o$incial( city o m#nici!al teas#e may desi&nate the baan&ay teas#e as
his de!#ty to collect local ta-es( "ees( o cha&es' In case a bond is e*#ied "o the
!#!ose( the !o$incial( city o m#nici!al &o$enment shall !ay the !emi#ms
theeon in addition to the !emi#ms o" bond that may be e*#ied #nde this 0ode'
$ectio+ 171. 01amination of Boo4s of (ccounts and Pertinent Records of
Businessmen by ocal Treasurer. - The !o$incial( city( m#nici!al o baan&ay
teas#e may( by himsel" o tho#&h any o" his de!#ties d#ly a#thoi)ed in
witin&( e-amine the books( acco#nts( and othe !etinent ecods o" any !eson(
!atneshi!( co!oation( o association s#b%ect to local ta-es( "ees and cha&es in
ode to ascetain' assess( and collect the coect amo#nt o" the ta-( "ee( o cha&e'
S#ch e-amination shall be made d#in& e&#la b#siness ho#s( only once "o
e$ey ta- !eiod( and shall be ceti"ied to by the e-aminin& o""icial' S#ch
ceti"icate shall be made o" ecod in the books o" acco#nts o" the ta-!aye
e-amined'
In case the e-amination heein a#thoi)ed is made by a d#ly a#thoi)ed de!#ty o"
the local teas#e( the witten a#thoity o" the de!#ty concened shall s!eci"ically
state the name( addess( and b#siness o" the ta-!aye whose books( acco#nts( and
!etinent ecods ae to be e-amined( the date and !lace o" s#ch e-amination and
the !oced#e to be "ollowed in cond#ctin& the same'
3o this !#!ose( the ecods o" the e$en#e distict o""ice o" the 7#ea# o" Intenal
Re$en#e shall be made a$ailable to the local teas#e( his de!#ty o d#ly
a#thoi)ed e!esentati$e'
C%APTR IV
Ci3il Re4e'ie1 2or Collectio+ o2 Re3e+ue1
$ectio+ 17,. (pplication of Chapter. - The !o$isions o" this 0ha!te and the
emedies !o$ided heeon may be a$ailed o" "o the collection o" any delin*#ent
local ta-( "ee( cha&e( o othe e$en#e'
$ectio+ 17-. ocal !overnment5s ien. - /ocal ta-es( "ees( cha&es and othe
e$en#es constit#te a lien( s#!eio to all liens( cha&es o enc#mbances in "a$o
o" any !eson( en"oceable by a!!o!iate administati$e o %#dicial action( not
only #!on any !o!ety o i&hts theein which may be s#b%ect to the lien b#t also
#!on !o!ety #sed in b#siness( occ#!ation( !actice o" !o"ession o callin&( o
e-ecise o" !i$ile&e with es!ect to which the lien is im!osed' The lien may only
be e-tin&#ished #!on "#ll !ayment o" the delin*#ent local ta-es "ees and cha&es
incl#din& elated s#cha&es and inteest'
$ectio+ 17.. Civil Remedies. - The ci$il emedies "o the collection o" local ta-es(
"ees( o cha&es( and elated s#cha&es and inteest es#ltin& "om delin*#ency
shall be:
(a) 7y administati$e action th# distaint o" &oods( chattels( o e""ects( and
othe !esonal !o!ety o" whate$e chaacte( incl#din& stocks and othe
sec#ities( debts( cedits( bank acco#nts( and inteest in and i&hts to
!esonal !o!ety( and by le$y #!on eal !o!ety and inteest in o i&hts to
eal !o!ety,
(b) 7y %#dicial action'
1ithe o" these emedies o all may be !#s#ed conc#ently o
sim#ltaneo#sly at the discetion o" the local &o$enment #nit concened'
$ectio+ 17/. $istraint of Personal Property. - The emedy by distaint shall
!oceed as "ollows:
(a) Sei)#e - @!on "ail#e o" the !eson owin& any local ta-( "ee( o cha&e
to !ay the same at the time e*#ied( the local teas#e o his de!#ty may(
#!on witten notice( sei)e o con"iscate any !esonal !o!ety belon&in& to
that !eson o any !esonal !o!ety s#b%ect to the lien in s#""icient *#antity
to satis"y the ta-( "ee( o cha&e in *#estion( to&ethe with any incement
theeto incident to delin*#ency and the e-!enses o" sei)#e' In s#ch case(
the local teas#e o his de!#ty shall iss#e a d#ly a#thenticated ceti"icate
based #!on the ecods o" his o""ice showin& the "act o" delin*#ency and
the amo#nts o" the ta-( "ee( o cha&e and !enalty d#e' S#ch ceti"icate shall
se$e as s#""icient waant "o the distaint o" !esonal !o!ety
a"oementioned( s#b%ect to the ta-!aye+s i&ht to claim e-em!tion #nde
the !o$isions o" e-istin& laws' 2istained !esonal !o!ety shall be sold at
!#blic a#ction in the manne heeon !o$ided "o'
(b) Acco#ntin& o" distained &oods' - The o""ice e-ec#tin& the distaint
shall make o ca#se to be made an acco#nt o" the &oods( chattels o e""ects
distained( a co!y o" which si&ned by himsel" shall be le"t eithe with the
owne o !eson "om whose !ossession the &oods( chattels o e""ects ae
taken( o at the dwellin& o !lace o b#siness o" that !eson and with
someone o" s#itable a&e and discetion( to which list shall be added a
statement o" the s#m demanded and a note o" the time and !lace o" sale'
(c) .#blication - The o""ice shall "othwith ca#se a noti"ication to be
e-hibited in not less than thee (3) !#blic and cons!ic#o#s !laces in the
teitoy o" the local &o$enment #nit whee the distaint is made(
s!eci"yin& the time and !lace o" sale( and the aticles distained' The time
o" sale shall not be less than twenty (:;) days a"te the notice to the owne
o !ossesso o" the !o!ety as abo$e s!eci"ied and the !#blication o
!ostin& o" the notice' 4ne !lace "o the !ostin& o" the notice shall be at the
o""ice o" the chie" e-ec#ti$e o" the local &o$enment #nit in which the
!o!ety is distained'
(d) Release o" distained !o!ety #!on !ayment !io to sale - I" at any
time !io to the cons#mmation o" the sale( all the !o!e cha&es ae !aid
to the o""ice cond#ctin& the sale( the &oods o e""ects distained shall be
estoed to the owne'
(e) .oced#e o" sale - At the time and !lace "i-ed in the notice( the o""ice
cond#ctin& the sale shall sell the &oods o e""ects so distained at !#blic
a#ction to the hi&hest bidde "o cash' <ithin "i$e (5) days a"te the sale( the
local teas#e shall make a e!ot o" the !oceedin&s in witin& to the local
chie" e-ec#ti$e concened'
Sho#ld the !o!ety distained be not dis!osed o" within one h#nded and
twenty (1:;) days "om the date o" distaint( the same shall be consideed as
sold to the local &o$enment #nit concened "o the amo#nt o" the
assessment made theeon by the 0ommittee on A!!aisal and to the e-tent
o" the same amo#nt( the ta- delin*#encies shall be cancelled'
Said 0ommittee on A!!aisal shall be com!osed o" the city o m#nici!al
teas#e as chaiman( with a e!esentati$e o" the 0ommission on A#dit
and the city o m#nici!al assesso as membes'
(") 2is!osition o" !oceeds - The !oceeds o" the sale shall be a!!lied to
satis"y the ta-( incl#din& the s#cha&es( inteest( and othe !enalties
incident to delin*#ency( and the e-!enses o" the distaint and sale' The
balance o$e and abo$e what is e*#ied to !ay the entie claim shall be
et#ned to the owne o" the !o!ety sold' The e-!enses cha&eable #!on
the sei)#e and sale shall embace only the act#al e-!enses o" sei)#e and
!ese$ation o" the !o!ety !endin& the sale( and no cha&e shall be
im!osed "o the se$ices o" the local o""ice o his de!#ty' <hee the
!oceeds o" the sale ae ins#""icient to satis"y the claim( othe !o!ety may(
in like manne( be distained #ntil the "#ll amo#nt d#e( incl#din& all
e-!enses( is collected'
$ectio+ 176. evy on Real Property. - A"te the e-!iation o" the time e*#ied to
!ay the delin*#ent ta-( "ee( o cha&e( eal !o!ety may be le$ied on be"oe(
sim#ltaneo#sly( o a"te the distaint o" !esonal !o!ety belon&in& to the
delin*#ent ta-!aye' To this end( the !o$incial( city o m#nici!al teas#e( as the
case may be( shall !e!ae a d#ly a#thenticated ceti"icate showin& the name o" the
ta-!aye and the amo#nt o" the ta-( "ee( o cha&e( and !enalty d#e "om him' Said
ceti"icate shall o!eate with the "oce o" a le&al e-ec#tion tho#&ho#t the
.hili!!ines' /e$y shall be e""ected by witin& #!on said ceti"icate the desci!tion
o" the !o!ety #!on which le$y is made' At the same time( witten notice o" the
le$y shall be mailed to o se$ed #!on the assesso and the Re&iste o" 2eeds o"
the !o$ince o city whee the !o!ety is located who shall annotate the le$y on
the ta- declaation and ceti"icate o" title o" the !o!ety( es!ecti$ely( and the
delin*#ent ta-!aye o( i" he be absent "om the .hili!!ines( to his a&ent o the
mana&e o" the b#siness in es!ect to which the liability aose( o i" thee be none(
to the occ#!ant o" the !o!ety in *#estion'
In case the le$y on eal !o!ety is not iss#ed be"oe o sim#ltaneo#sly with the
waant o" distaint on !esonal !o!ety( and the !esonal !o!ety o" the ta-!aye
is not s#""icient to satis"y his delin*#ency( the !o$incial( city o m#nici!al
teas#e( as the case may be( shall within thity (3;) days a"te e-ec#tion o" the
distaint( !oceed with the le$y on the ta-!aye+s eal !o!ety'
A e!ot on any le$y shall( within ten (1;) days a"te ecei!t o" the waant( be
s#bmitted by the le$yin& o""ice to the san&&#nian concened'
$ectio+ 177. Penalty for .ailure to )ssue and 01ecute 2arrant. - <itho#t
!e%#dice to ciminal !osec#tion #nde the Re$ised .enal 0ode and othe
a!!licable laws( any local teas#e who "ails to iss#e o e-ec#te the waant o"
distaint o le$y a"te the e-!iation o" the time !escibed( o who is "o#nd &#ilty
o" ab#sin& the e-ecise theeo" by com!etent a#thoity shall be a#tomatically
dismissed "om the se$ice a"te d#e notice and heain&'
$ectio+ 176. (dvertisement and Sale. - <ithin thity (3;) days a"te the le$y( the
local teas#e shall !oceed to !#blicly ad$etise "o sale o a#ction the !o!ety
o a #sable !otion theeo" as may be necessay to satis"y the claim and cost o"
sale, and s#ch ad$etisement shall co$e a !eiod o" at least thity (3;) days' It
shall be e""ected by !ostin& a notice at the main entance o" the m#nici!al b#ildin&
o city hall( and in a !#blic and cons!ic#o#s !lace in the baan&ay whee the eal
!o!ety is located( and by !#blication once a week "o thee (3) weeks in a
news!a!e o" &eneal cic#lation in the !o$ince( city o m#nici!ality whee the
!o!ety is located' The ad$etisement shall contain the amo#nt o" ta-es( "ees o
cha&es( and !enalties d#e theeon( and the time and !lace o" sale( the name o" the
ta-!aye a&ainst whom the ta-es( "ees( o cha&es ae le$ied( and a shot
desci!tion o" the !o!ety to be sold' At any time be"oe the date "i-ed "o the
sale( the ta-!aye may stay they !oceedin&s by !ayin& the ta-es( "ees( cha&es(
!enalties and inteests' I" he "ails to do so( the sale shall !oceed and shall be held
eithe at the main entance o" the !o$incial( city o m#nici!al b#ildin&( o on the
!o!ety to be sold( o at any othe !lace as detemined by the local teas#e
cond#ctin& the sale and s!eci"ied in the notice o" sale'
<ithin thity (3;) days a"te the sale( the local teas#e o his de!#ty shall make a
e!ot o" the sale to the san&&#nian concened( and which shall "om !at o" his
ecods' A"te cons#ltation with the san&&#nian( the local teas#e shall make and
deli$e to the !#chase a ceti"icate o" sale( showin& the !oceedin& o" the sale(
descibin& the !o!ety sold( statin& the name o" the !#chase and settin& o#t the
e-act amo#nt o" all ta-es( "ees( cha&es( and elated s#cha&es( inteests( o
!enalties: .o$ided( howe$e( That any e-cess in the !oceeds o" the sale o$e the
claim and cost o" sales shall be t#ned o$e to the owne o" the !o!ety'
The local teas#e may( by odinance d#ly a!!o$ed( ad$ance an amo#nt
s#""icient to de"ay the costs o" collection by means o" the emedies !o$ided "o
in this Title( incl#din& the !ese$ation o tans!otation in case o" !esonal
!o!ety( and the ad$etisement and s#bse*#ent sale( in cases o" !esonal and eal
!o!ety incl#din& im!o$ements theeon'
$ectio+ 179. Redemption of Property Sold. - <ithin one (1) yea "om the date o"
sale( the delin*#ent ta-!aye o his e!esentati$e shall ha$e the i&ht to edeem
the !o!ety #!on !ayment to the local teas#e o" the total amo#nt o" ta-es( "ees(
o cha&es( and elated s#cha&es( inteests o !enalties "om the date o"
delin*#ency to the date o" sale( !l#s inteest o" not moe than two !ecent (:B) !e
month on the !#chase !ice "om the date o" !#chase to the date o" edem!tion'
S#ch !ayment shall in$alidate the ceti"icate o" sale iss#ed to the !#chase and the
owne shall be entitled to a ceti"icate o" edem!tion "om the !o$incial( city o
m#nici!al teas#e o his de!#ty'
The !o$incial( city o m#nici!al teas#e o his de!#ty( #!on s#ende by the
!#chase o" the ceti"icate o" sale !e$io#sly iss#ed to him( shall "othwith et#n
to the latte the entie !#chase !ice !aid by him !l#s the inteest o" not moe than
two !ecent (:B) !e month heein !o$ided "o( the !otion o" the cost o" sale and
othe le&itimate e-!enses inc#ed by him( and said !o!ety theea"te shall be
"ee "om the lien o" s#ch ta-es( "ees( o cha&es( elated s#cha&es( inteests( and
!enalties'
The owne shall not( howe$e( be de!i$ed o" the !ossession o" said !o!ety and
shall be entitled to the entals and othe income theeo" #ntil the e-!iation o" the
time allowed "o its edem!tion'
$ectio+ 160. .inal $eed to Purchaser. - In case the ta-!aye "ails to edeem the
!o!ety as !o$ided heein( the local teas#e shall e-ec#te a deed con$eyin& to
the !#chase so m#ch o" the !o!ety as has been sold( "ee "om liens o" any
ta-es( "ees( cha&es( elated s#cha&es( inteests( and !enalties' The deed shall
s#ccinctly ecite all the !oceedin&s #!on which the $alidity o" the sale de!ends'
$ectio+ 161. Purchase of Property By the ocal !overnment *nits for 2ant of
Bidder. - In case thee is no bidde "o the eal !o!ety ad$etised "o sale as
!o$ided heein( o i" the hi&hest bid is "o an amo#nt ins#""icient to !ay the ta-es(
"ees( o cha&es( elated s#cha&es( inteests( !enalties and costs( the local
teas#e cond#ctin& the sale shall !#chase the !o!ety in behal" o" the local
&o$enment #nit concened to satis"y the claim and within two (:) days theea"te
shall make a e!ot o" his !oceedin&s which shall be e"lected #!on the ecods o"
his o""ice' It shall be the d#ty o" the Re&ista o" 2eeds concened #!on
e&istation with his o""ice o" any s#ch declaation o" "o"eit#e to tans"e the title
o" the "o"eited !o!ety to the local &o$enment #nit concened witho#t the
necessity o" an ode "om a com!etent co#t'
<ithin one (1) yea "om the date o" s#ch "o"eit#e( the ta-!aye o any o" his
e!esentati$e( may edeem the !o!ety by !ayin& to the local teas#e the "#ll
amo#nt o" the ta-es( "ees( cha&es( and elated s#cha&es( inteests( o !enalties(
and the costs o" sale' I" the !o!ety is not edeemed as !o$ided heein( the
owneshi! theeo" shall be "#lly $ested on the local &o$enment #nit concened'
$ectio+ 16,. Resale of Real 0state Ta4en for Ta1es- .ees- or Charges. - The
san&&#nian concened may( by odinance d#ly a!!o$ed( and #!on notice o" not
less than twenty (:;) days( sell and dis!ose o" the eal !o!ety ac*#ied #nde the
!ecedin& section at !#blic a#ction' The !oceeds o" the sale shall acc#e to the
&eneal "#nd o" the local &o$enment #nit concened'
$ectio+ 16-. Collection of $elin,uent Ta1es- .ees- Charges or other Revenues
through <udicial (ction. - The local &o$enment #nit concened may en"oce the
collection o" delin*#ent ta-es( "ees( cha&es o othe e$en#es by ci$il action in
any co#t o" com!etent %#isdiction' The ci$il action shall be "iled by the local
teas#e within the !eiod !escibed in Section 1C4 o" this 0ode'
$ectio+ 16.. .urther $istraint or evy. - The emedies by distaint and le$y may
be e!eated i" necessay #ntil the "#ll amo#nt d#e( incl#din& all e-!enses( is
collected'
$ectio+ 16/. Personal Property 01empt from $istraint or evy. - The "ollowin&
!o!ety shall be e-em!t "om distaint and the le$y( attachment o e-ec#tion
theeo" "o delin*#ency in the !ayment o" any local ta-( "ee o cha&e( incl#din&
the elated s#cha&e and inteest:
(a) Tools and im!lements necessaily #sed by the delin*#ent ta-!aye in his
tade o em!loyment,
(b) 4ne (1) hose( cow( caabao( o othe beast o" b#den( s#ch as the
delin*#ent ta-!aye may select( and necessaily #sed by him in his odinay
occ#!ation,
(c) >is necessay clothin&( and that o" all his "amily,
(d) >o#sehold "#nit#e and #tensils necessay "o ho#sekee!in& and #sed
"o that !#!ose by the delin*#ent ta-!aye( s#ch as he may select( o" a
$al#e not e-ceedin& Ten tho#sand !esos (.1;(;;;';;),
(e) .o$isions( incl#din& co!s( act#ally !o$ided "o indi$id#al o "amily
#se s#""icient "o "o# (4) months,
(") The !o"essional libaies o" doctos( en&inees( lawyes and %#d&es,
(&) 4ne "ishin& boat and net( not e-ceedin& the total $al#e o" Ten tho#sand
!esos (.1;(;;;';;)( by the law"#l #se o" which a "isheman eans his
li$elihood, and
(h) Any mateial o aticle "omin& !at o" a ho#se o im!o$ement o" any
eal !o!ety'
C%APTR V
!i1cell*+eou1 Pro3i1io+1
$ectio+ 166. Po%er To evy &ther Ta1es- .ees or Charges. - /ocal &o$enment
#nits may e-ecise the !owe to le$y ta-es( "ees o cha&es on any base o s#b%ect
not othewise s!eci"ically en#meated heein o ta-ed #nde the !o$isions o" the
5ational Intenal Re$en#e 0ode( as amended( o othe a!!licable laws: .o$ided(
That the ta-es( "ees( o cha&es shall not be #n%#st( e-cessi$e( o!!essi$e(
con"iscatoy o contay to declaed national !olicy: .o$ided( "#the( That the
odinance le$yin& s#ch ta-es( "ees o cha&es shall not be enacted witho#t any
!io !#blic heain& cond#cted "o the !#!ose'
$ectio+ 167. Procedure for (pproval and 0ffectivity of Ta1- &rdinances and
Revenue +easures; +andatory Public Hearings. - The !oced#e "o a!!o$al o"
local ta- odinances and e$en#e meas#es shall be in accodance with the
!o$isions o" this 0ode: .o$ided( That !#blic heain&s shall be cond#cted "o the
!#!ose !io to the enactment theeo": .o$ided( "#the( That any *#estion on the
constit#tionality o le&ality o" ta- odinances o e$en#e meas#es may be aised
on a!!eal within thity (3;) days "om the e""ecti$ity theeo" to the Secetay o"
D#stice who shall ende a decision within si-ty (8;) days "om the date o" ecei!t
o" the a!!eal: .o$ided( howe$e( That s#ch a!!eal shall not ha$e the e""ect o"
s#s!endin& the e""ecti$ity o" the odinance and the acc#al and !ayment o" the ta-(
"ee( o cha&e le$ied theein: .o$ided( "inally( That within thity (3;) days a"te
ecei!t o" the decision o the la!se o" the si-ty-day !eiod witho#t the Secetay o"
D#stice actin& #!on the a!!eal( the a&&ie$ed !aty may "ile a!!o!iate
!oceedin&s with a co#t o" com!etent %#isdiction'
$ectio+ 166. Publication of Ta1 &rdinances and Revenue +easures. - <ithin ten
(1;) days a"te thei a!!o$al( ceti"ied t#e co!ies o" all !o$incial( city( and
m#nici!al ta- odinances o e$en#e meas#es shall be !#blished in "#ll "o thee
(3) consec#ti$e days in a news!a!e o" local cic#lation: .o$ided( howe$e( That
in !o$inces( cities and m#nici!alities whee thee ae no news!a!es o" local
cic#lation( the same may be !osted in at least two (:) cons!ic#o#s and !#blicly
accessible !laces'
$ectio+ 169. .urnishing of Copies of Ta1 &rdinances and Revenue +easures. -
0o!ies o" all !o$incial( city( and m#nici!al and baan&ay ta- odinances and
e$en#e meas#es shall be "#nished the es!ecti$e local teas#es "o !#blic
dissemination'
$ectio+ 190. (ttempt to 0nforce 9oid or Suspended Ta1 &rdinances and revenue
measures. - The en"ocement o" any ta- odinance o e$en#e meas#e a"te d#e
notice o" the disa!!o$al o s#s!ension theeo" shall be s#""icient &o#nd "o
administati$e disci!linay action a&ainst the local o""icials and em!loyees
es!onsible thee"o'
$ectio+ 191. (uthority of ocal !overnment *nits to (d>ust Rates of Ta1
&rdinances. - /ocal &o$enment #nits shall ha$e the a#thoity to ad%#st the ta-
ates as !escibed heein not o"tene than once e$ey "i$e (5) yeas( b#t in no case
shall s#ch ad%#stment e-ceed ten !ecent (1;B) o" the ates "i-ed #nde this 0ode'
$ectio+ 19,. (uthority to !rant Ta1 01emption Privileges. - /ocal &o$enment
#nits may( tho#&h odinances d#ly a!!o$ed( &ant ta- e-em!tions( incenti$es o
elie"s #nde s#ch tems and conditions as they may deem necessay'
$ectio+ 19-. 2ithdra%al of Ta1 01emption Privileges. - @nless othewise
!o$ided in this 0ode( ta- e-em!tions o incenti$es &anted to( o !esently
en%oyed by all !esons( whethe nat#al o %#idical( incl#din& &o$enment-owned
o contolled co!oations( e-ce!t local wate disticts( coo!eati$es d#ly
e&isteed #nde R'A' 5o' 8C38( non-stock and non-!o"it hos!itals and
ed#cational instit#tions( ae heeby withdawn #!on the e""ecti$ity o" this 0ode'
C%APTR VI
T*@p*)er:1 Re4e'ie1
$ectio+ 19.. Periods of (ssessment and Collection. -
(a) /ocal ta-es( "ees( o cha&es shall be assessed within "i$e (5) yeas "om
the date they became d#e' 5o action "o the collection o" s#ch ta-es( "ees(
o cha&es( whethe administati$e o %#dicial( shall be instit#ted a"te the
e-!iation o" s#ch !eiod: .o$ided( That' ta-es( "ees o cha&es which ha$e
acc#ed be"oe the e""ecti$ity o" this 0ode may be assessed within a !eiod
o" thee (3) yeas "om the date they became d#e'
(b) In case o" "a#d o intent to e$ade the !ayment o" ta-es( "ees( o cha&es(
the same may be assessed within ten (1;) yeas "om disco$ey o" the "a#d
o intent to e$ade !ayment'
(c) /ocal ta-es( "ees( o cha&es may be collected within "i$e (5) yeas "om
the date o" assessment by administati$e o %#dicial action' 5o s#ch action
shall be instit#ted a"te the e-!iation o" said !eiod: .o$ided( howe$e(
That( ta-es( "ees o cha&es assessed be"oe the e""ecti$ity o" this 0ode may
be collected within a !eiod o" thee (3) yeas "om the date o" assessment'
(d) The #nnin& o" the !eiods o" !esci!tion !o$ided in the !ecedin&
!aa&a!hs shall be s#s!ended "o the time d#in& which:
(1) The teas#e is le&ally !e$ented "om makin& the assessment o"
collection,
(:) The ta-!aye e*#ests "o a ein$esti&ation and e-ec#tes a wai$e
in witin& be"oe e-!iation o" the !eiod within which to assess o
collect, and
(3) The ta-!aye is o#t o" the co#nty o othewise cannot be located'
$ectio+ 19/. Protest of (ssessment. - <hen the local teas#e o his d#ly
a#thoi)ed e!esentati$e "inds that coect ta-es( "ees( o cha&es ha$e not been
!aid( he shall iss#e a notice o" assessment statin& the nat#e o" the ta-( "ee( o
cha&e( the amo#nt o" de"iciency( the s#cha&es( inteests and !enalties' <ithin
si-ty (8;) days "om the ecei!t o" the notice o" assessment( the ta-!aye may "ile
a witten !otest with the local teas#e contestin& the assessment, othewise( the
assessment shall become "inal and e-ec#toy' The local teas#e shall decide the
!otest within si-ty (8;) days "om the time o" its "ilin&' I" the local teas#e "inds
the !otest to be wholly o !atly meitoio#s( he shall iss#e a notice cancellin&
wholly o !atially the assessment' >owe$e( i" the local teas#e "inds the
assessment to be wholly o !atly coect( he shall deny the !otest wholly o
!atly with notice to the ta-!aye' The ta-!aye shall ha$e thity (3;) days "om
the ecei!t o" the denial o" the !otest o "om the la!se o" the si-ty (8;) day !eiod
!escibed heein within which to a!!eal with the co#t o" com!etent %#isdiction
othewise the assessment becomes concl#si$e and #na!!ealable'
$ectio+ 196. Claim for Refund of Ta1 Credit. - 5o case o !oceedin& shall be
maintained in any co#t "o the eco$ey o" any ta-( "ee( o cha&e eoneo#sly o
ille&ally collected #ntil a witten claim "o e"#nd o cedit has been "iled with the
local teas#e' 5o case o !oceedin& shall be entetained in any co#t a"te the
e-!iation o" two (:) yeas "om the date o" the !ayment o" s#ch ta-( "ee( o
cha&e( o "om the date the ta-!aye is entitled to a e"#nd o cedit'
TITL II
RAL PROPRTA TA?ATION
C%APTR I
Ge+er*l Pro3i1io+1
$ectio+ 197. Scope. - This Title shall &o$en the administation( a!!aisal(
assessment( le$y and collection o" eal !o!ety ta-'
$ectio+ 196. .undamental Principles. - The a!!aisal( assessment( le$y and
collection o" eal !o!ety ta- shall be &#ided by the "ollowin& "#ndamental
!inci!les:
(a) Real !o!ety shall be a!!aised at its c#ent and "ai maket $al#e,
(b) Real !o!ety shall be classi"ied "o assessment !#!oses on the basis o"
its act#al #se,
(c) Real !o!ety shall be assessed on the basis o" a #ni"om classi"ication
within each local &o$enment #nit,
(d) The a!!aisal( assessment( le$y and collection o" eal !o!ety ta- shall
not be let to any !i$ate !eson, and
(e) The a!!aisal and assessment o" eal !o!ety shall be e*#itable'
$ectio+ 199. $efinitions. - <hen #sed in this Title:
(a) AAc*#isition 0ostA "o newly-ac*#ied machiney not yet de!eciated
and a!!aised within the yea o" its !#chase( e"es to the act#al cost o" the
machiney to its !esent owne( !l#s the cost o" tans!otation( handlin&(
and installation at the !esent site,
(b) AAct#al @seA e"es to the !#!ose "o which the !o!ety is !inci!ally
o !edominantly #tili)ed by the !eson in !ossession theeo",
(c) AAd Ealoem Ta-A is a le$y on eal !o!ety detemined on the basis o" a
"i-ed !o!otion o" the $al#e o" the !o!ety,
(d) AA&ic#lt#al /andA is land de$oted !inci!ally to the !lantin& o" tees(
aisin& o" co!s( li$estock and !o#lty( daiyin&( salt makin&( inland "ishin&
and simila a*#ac#lt#al acti$ities( and othe a&ic#lt#al acti$ities( and is
not classi"ied as mineal( timbe( esidential( commecial o ind#stial land,
(e) AA!!aisalA is the act o !ocess o" deteminin& the $al#e o" !o!ety as
o" a s!eci"ied date "o a s!eci"ic !#!ose,
(") AAssessmentA is the act o !ocess o" deteminin& the $al#e o" a
!o!ety( o !o!otion theeo" s#b%ect to ta-( incl#din& the disco$ey(
listin&( classi"ication( and a!!aisal o" !o!eties,
(&) AAssessment /e$elA is the !ecenta&e a!!lied to the "ai maket $al#e to
detemine the ta-able $al#e o" the !o!ety,
(h) AAssessed Eal#eA is the "ai maket $al#e o" the eal !o!ety m#lti!lied
by the assessment le$el' It is synonymo#s to ta-able $al#e,
(i) A0ommecial /andA is land de$oted !inci!ally "o the ob%ect o" !o"it
and is not classi"ied as a&ic#lt#al( ind#stial( mineal( timbe( o
esidential land,
(%) A2e!eciated Eal#eA is the $al#e emainin& a"te ded#ctin& de!eciation
"om the ac*#isition cost,
(k) A1conomic /i"eA is the estimated !eiod o$e which it is antici!ated that
a machiney o e*#i!ment may be !o"itably #tili)ed,
(l) A3ai 6aket Eal#eA is the !ice at which a !o!ety may be sold by a
selle who is not com!elled to sell and bo#&ht by a b#ye who is not
com!elled to b#y,
(m) AIm!o$ementA is a $al#able addition made to a !o!ety o an
amelioation in its condition( amo#ntin& to moe than a mee e!ai o
e!lacement o" !ats in$ol$in& ca!ital e-!endit#es and labo( which is
intended to enhance its $al#e( bea#ty o #tility o to ada!t it "o new o
"#the !#!oses,
(n) AInd#stial /andA is land de$oted !inci!ally to ind#stial acti$ity as
ca!ital in$estment and is not classi"ied as a&ic#lt#al( commecial( timbe(
mineal o esidential land,
(o) A6achineyA embaces machines( e*#i!ment( mechanical conti$ances(
inst#ments( a!!liances o a!!aat#s which may o may not be attached(
!emanently o tem!oaily( to the eal !o!ety' It incl#des the !hysical
"acilities "o !od#ction( the installations and a!!#tenant se$ice "acilities(
those which ae mobile( sel"-!oweed o sel"-!o!elled( and those not
!emanently attached to the eal !o!ety which ae act#ally( diectly( and
e-cl#si$ely #sed to meet the needs o" the !atic#la ind#sty( b#siness o
acti$ity and which by thei $ey nat#e and !#!ose ae desi&ned "o( o
necessay to its man#"act#in&( minin&( lo&&in&( commecial( ind#stial o
a&ic#lt#al !#!oses,
(!) A6ineal /andsA ae lands in which mineals( metallic o non-metallic(
e-ist in s#""icient *#antity o &ade to %#sti"y the necessay e-!endit#es to
e-tact and #tili)e s#ch mateials,
(*) AReassessmentA is the assi&nin& o" new assessed $al#es to !o!ety(
!atic#laly eal estate( as the es#lt o" a &eneal( !atial( o indi$id#al
ea!!aisal o" the !o!ety,
() ARemainin& 1conomic /i"eA is the !eiod o" time e-!essed in yeas
"om the date o" a!!aisal to the date when the machiney becomes
$al#eless,
(s) ARemainin& Eal#eA is the $al#e coes!ondin& to the emainin& #se"#l
li"e o" the machiney,
(t) ARe!lacement o Re!od#ction 0ostA is the cost that wo#ld be inc#ed
on the basis o" c#ent !ices( in ac*#iin& an e*#ally desiable s#bstit#te
!o!ety( o the cost o" e!od#cin& a new e!lica o" the !o!ety on the
basis o" c#ent !ices with the same o closely simila mateial, and
(#) AResidential /andA is land !inci!ally de$oted to habitation'
$ectio+ ,00. (dministration of the Real Property Ta1. - The !o$inces and cities(
incl#din& the m#nici!alities within the 6eto!olitan 6anila Aea( shall be
!imaily es!onsible "o the !o!e( e""icient and e""ecti$e administation o" the
eal !o!ety ta-'
C%APTR II
Appr*i1*l *+' A11e114e+t o2 Re*l Propert)
$ectio+ ,01. (ppraisal of Real Property. - All eal !o!ety( whethe ta-able o
e-em!t( shall be a!!aised at the c#ent and "ai maket $al#e !e$ailin& in the
locality whee the !o!ety is sit#ated' The 2e!atment o" 3inance shall
!om#l&ate the necessay #les and e&#lations "o the classi"ication( a!!aisal( and
assessment o" eal !o!ety !#s#ant to the !o$isions o" this 0ode'
$ectio+ ,0,. $eclaration of real Property by the &%ner or (dministrator. - It shall
be the d#ty o" all !esons( nat#al o %#idical( ownin& o administein& eal
!o!ety( incl#din& the im!o$ements theein( within a city o m#nici!ality( o
thei d#ly a#thoi)ed e!esentati$e( to !e!ae( o ca#se to be !e!aed( and "ile
with the !o$incial( city o m#nici!al assesso( a swon statement declain& the
t#e $al#e o" thei !o!ety( whethe !e$io#sly declaed o #ndeclaed( ta-able o
e-em!t( which shall be the c#ent and "ai maket $al#e o" the !o!ety( as
detemined by the declaant' S#ch declaation shall contain a desci!tion o" the
!o!ety s#""icient in detail to enable the assesso o his de!#ty to identi"y the
same "o assessment !#!oses' The swon declaation o" eal !o!ety heein
e"eed to shall be "iled with the assesso concened once e$ey thee (3) yeas
d#in& the !eiod "om Dan#ay "ist (1st) to D#ne thitieth (3;th) commencin& with
the calenda yea 1CC:'
$ectio+ ,0-. $uty of Person (c,uiring Real Property or +a4ing )mprovement
Thereon. - It shall also be the d#ty o" any !eson( o his a#thoi)ed e!esentati$e(
ac*#iin& at any time eal !o!ety in any m#nici!ality o city o makin& any
im!o$ement on eal !o!ety( to !e!ae( o ca#se to be !e!aed( and "ile with the
!o$incial( city o m#nici!al assesso( a swon statement declain& the t#e $al#e
o" s#b%ect !o!ety( within si-ty (8;) days a"te the ac*#isition o" s#ch !o!ety o
#!on com!letion o occ#!ancy o" the im!o$ement( whiche$e comes ealie'
$ectio+ ,0.. $eclaration of Real Property by the (ssessor. - <hen any !eson(
nat#al o %#idical( by whom eal !o!ety is e*#ied to be declaed #nde Section
:;: heeo"( e"#ses o "ails "o any eason to make s#ch declaation within the time
!escibed( the !o$incial( city o m#nici!al assesso shall himsel" declae the
!o!ety in the name o" the de"a#ltin& owne( i" known( o a&ainst an #nknown
owne( as the case may be( and shall assess the !o!ety "o ta-ation in accodance
with the !o$ision o" this Title' 5o oath shall be e*#ied o" a declaation th#s
made by the !o$incial( city o m#nici!al assesso'
$ectio+ ,0/. isting of Real Property in the (ssessment Rolls. -
(a) In e$ey !o$ince and city( incl#din& the m#nici!alities within the
6eto!olitan 6anila Aea( thee shall be !e!aed and maintained by the
!o$incial( city o m#nici!al assesso an assessment oll wheein shall be
listed all eal !o!ety( whethe ta-able o e-em!t( located within the
teitoial %#isdiction o" the local &o$enment #nit concened' Real
!o!ety shall be listed( $al#ed and assessed in the name o" the owne o
administato( o anyone ha$in& le&al inteest in the !o!ety'
(b) The #ndi$ided eal !o!ety o" a deceased !eson may be listed( $al#ed
and assessed in the name o" the estate o o" the heis and de$isees witho#t
desi&natin& them indi$id#ally, and #ndi$ided eal !o!ety othe than that
owned by a deceased may be listed( $al#ed and assessed in the name o" one
o moe co-ownes: .o$ided( howe$e( That s#ch hei( de$isee( o co-
owne shall be liable se$eally and !o!otionately "o all obli&ations
im!osed by this Title and the !ayment o" the eal !o!ety ta- with es!ect
to the #ndi$ided !o!ety'
(c) The eal !o!ety o" a co!oation( !atneshi!( o association shall be
listed( $al#ed and assessed in the same manne as that o" an indi$id#al'
(d) Real !o!ety owned by the Re!#blic o" the .hili!!ines( its
inst#mentalities and !olitical s#bdi$isions( the bene"icial #se o" which has
been &anted( "o consideation o othewise( to a ta-able !eson( shall be
listed( $al#ed and assessed in the name o" the !ossesso( &antee o o" the
!#blic entity i" s#ch !o!ety has been ac*#ied o held "o esale o lease'
$ectio+ ,06. Proof of 01emption of Real Property from Ta1ation. - 1$ey !eson
by o "o whom eal !o!ety is declaed( who shall claim ta- e-em!tion "o s#ch
!o!ety #nde this Title shall "ile with the !o$incial( city o m#nici!al assesso
within thity (3;) days "om the date o" the declaation o" eal !o!ety s#""icient
doc#mentay e$idence in s#!!ot o" s#ch claim incl#din& co!oate chates( title
o" owneshi!( aticles o" inco!oation( by-laws( contacts( a""ida$its( ceti"ications
and mot&a&e deeds( and simila doc#ments'
I" the e*#ied e$idence is not s#bmitted within the !eiod heein !escibed( the
!o!ety shall be listed as ta-able in the assessment oll' >owe$e( i" the !o!ety
shall be !o$en to be ta- e-em!t( the same shall be do!!ed "om the assessment
oll'
$ectio+ ,07. Real Property )dentification System. - All declaations o" eal
!o!ety made #nde the !o$isions o" this Title shall be ke!t and "iled #nde a
#ni"om classi"ication system to be established by the !o$incial( city o m#nici!al
assesso'
$ectio+ ,06. /otification of Transfer of Real Property &%nership. - Any !eson
who shall tans"e eal !o!ety owneshi! to anothe shall noti"y the !o$incial(
city o m#nici!al assesso concened within si-ty (8;) days "om the date o" s#ch
tans"e' The noti"ication shall incl#de the mode o" tans"e( the desci!tion o" the
!o!ety alienated( the name and addess o" the tans"eee'
$ectio+ ,09. $uty of Registrar of $eeds to (ppraise (ssessor of Real Property
isted in Registry. -
(a) To ascetain whethe o not any eal !o!ety enteed in the Re&isty o"
.o!ety has esca!ed disco$ey and listin& "o the !#!ose o" ta-ation( the
Re&ista o" 2eeds shall !e!ae and s#bmit to the !o$incial( city o
m#nici!al assesso( within si- (8) months "om the date o" e""ecti$ity o" this
0ode and e$ey yea theea"te( an abstact o" his e&isty( which shall
incl#de bie" b#t s#""icient desci!tion o" the eal !o!eties enteed theein(
thei !esent ownes( and the dates o" thei most ecent tans"e o alienation
accom!anied by co!ies o" coes!ondin& deeds o" sale( donation( o
!atition o othe "oms o" alienation'
(b) It shall also be the d#ty o" the Re&ista o" 2eeds to e*#ie e$ey
!eson who shall !esent "o e&istation a doc#ment o" tans"e( alienation(
o enc#mbance o" eal !o!ety to accom!any the same with a ceti"icate
to the e""ect that the eal !o!ety s#b%ect o" the tans"e( alienation( o
enc#mbance( as the case may be( has been "#lly !aid o" all eal !o!ety
ta-es d#e theeon' 3ail#e to !o$ide s#ch ceti"icate shall be a $alid ca#se
"o the Re&ista o" 2eeds to e"#se the e&istation o" the doc#ment'
$ectio+ ,10. $uty of &fficial )ssuing Building Permit or Certificate of
Registration of +achinery to Transmit Copy to (ssessor. - Any !#blic o""icial o
em!loyee who may now o heea"te be e*#ied by law o e&#lation to iss#e to
any !eson a !emit "o the const#ction( addition( e!ai( o eno$ation o" a
b#ildin&( o !emanent im!o$ement on land( o a ceti"icate o" e&istation "o any
machiney( incl#din& machines( mechanical conti$ances( and a!!aat#s attached
o a""i-ed on land o to anothe eal !o!ety( shall tansmit a co!y o" s#ch !emit
o ceti"icate within thity (3;) days o" its iss#ance( to the assesso o" the !o$ince(
city o m#nici!ality whee the !o!ety is sit#ated'
$ectio+ ,11. $uty of !eodetic 0ngineers to .urnish Copy of Plans to (ssessor. - It
shall be the d#ty o" all &eodetic en&inees( !#blic o !i$ate( to "#nish "ee o"
cha&e to the assesso o" the !o$ince( city o m#nici!ality whee the land is
located with a white o bl#e !int co!y o" each o" all a!!o$ed oi&inal o
s#bdi$ision !lans o ma!s o" s#$eys e-ec#ted by them within thity (3;) days
"om ecei!t o" s#ch !lans "om the /ands 6ana&ement 7#ea#( the /and
Re&istation A#thoity( o the >o#sin& and /and @se Re&#latoy 7oad( as the
case may be'
$ectio+ ,1,. Preparation of Schedule of .air +ar4et 9alues. - 7e"oe any &eneal
e$ision o" !o!ety assessment is made !#s#ant to the !o$isions o" this Title(
thee shall be !e!aed a sched#le o" "ai maket $al#es by the !o$incial( city and
m#nici!al assesso o" the m#nici!alities within the 6eto!olitan 6anila Aea "o
the di""eent classes o" eal !o!ety sit#ated in thei es!ecti$e local &o$enment
#nits "o enactment by odinance o" the san&&#nian concened' The sched#le o"
"ai maket $al#es shall be !#blished in a news!a!e o" &eneal cic#lation in the
!o$ince( city o m#nici!ality concened o in the absence theeo"( shall be !osted
in the !o$incial ca!itol( city o m#nici!al hall and in two othe cons!ic#o#s
!#blic !laces theein'
$ectio+ ,1-. (uthority of (ssessor to Ta4e 0vidence. - 3o the !#!ose o"
obtainin& in"omation on which to base the maket $al#e o" any eal !o!ety( the
assesso o" the !o$ince( city o m#nici!ality o his de!#ty may s#mmon the
ownes o" the !o!eties to be a""ected o !esons ha$in& le&al inteest theein and
witnesses( administe oaths( and take de!osition concenin& the !o!ety( its
owneshi!( amo#nt( nat#e( and $al#e'
$ectio+ ,1.. (mendment of Schedule of .air +ar4et 9alues. - The !o$incial( city
o m#nici!al assesso may ecommend to the san&&#nian concened amendments
to coect eos in $al#ation in the sched#le o" "ai maket $al#es' The san&&#nian
concened shall( by odinance( act #!on the ecommendation within ninety (C;)
days "om ecei!t theeo"'
$ectio+ ,1/. Classes of Real Property for (ssessment Purposes. - 3o !#!oses o"
assessment( eal !o!ety shall be classi"ied as esidential( a&ic#lt#al(
commecial( ind#stial( mineal( timbeland o s!ecial'
The city o m#nici!ality within the 6eto!olitan 6anila Aea( tho#&h thei
es!ecti$e san&&#nian( shall ha$e the !owe to classi"y lands as esidential(
a&ic#lt#al( commecial( ind#stial( mineal( timbeland( o s!ecial in accodance
with thei )onin& odinances'
$ectio+ ,16. Special Classes of Real Property. - All lands( b#ildin&s( and othe
im!o$ements theeon act#ally( diectly and e-cl#si$ely #sed "o hos!itals(
c#lt#al( o scienti"ic !#!oses( and those owned and #sed by local wate disticts(
and &o$enment-owned o contolled co!oations endein& essential !#blic
se$ices in the s#!!ly and distib#tion o" wate and=o &eneation and tansmission
o" electic !owe shall be classi"ied as s!ecial'
$ectio+ ,17. (ctual *se of Real Property as Basis for (ssessment. - Real !o!ety
shall be classi"ied( $al#ed and assessed on the basis o" its act#al #se e&adless o"
whee located( whoe$e owns it( and whoe$e #ses it'
$ectio+ ,16. (ssessment evels. - The assessment le$els to be a!!lied to the "ai
maket $al#e o" eal !o!ety to detemine its assessed $al#e shall be "i-ed by
odinances o" the san&&#nian& !anlalawi&an( san&&#nian& !anl#n&sod o
san&&#nian& bayan o" a m#nici!ality within the 6eto!olitan 6anila Aea( at the
ates not e-ceedin& the "ollowin&:
(a) 4n /ands:
0/ASS ASS1SS615T /1E1/S
Residential :;B
A&ic#lt#al 4;B
0ommecial 5;B
Ind#stial 5;B
6ineal 5;B
Timbeland :;B
(b) 4n 7#ildin&s and 4the St#ct#es:
(1) Residential
.air mar4et 9alue
4$e 5ot 4$e Assessmen
t /e$els
.195(;;;';; ;B
.195(;;;';; 3;;(;;;';; 1;B
3;;(;;;';; 5;;(;;;';; :;B
5;;(;;;';; 95;(;;;';; :5B
95;(;;;';; 1(;;;(;;;';; 3;B
1(;;;(;;;';; :(;;;(;;;';; 35B
:(;;;(;;;';; 5(;;;(;;;';; 4;B
5(;;;(;;;';; 1;(;;;(;;;';
;
5;B
1;(;;;(;;;';
;
8;B
(:) A&ic#lt#al
.air +ar4et 9alue
4$e 5ot 4$e Assessmen
t /e$els
.3;;(;;;';; :5B
.3;;(;;;';; 5;;(;;;';; 3;B
5;;(;;;';; 95;(;;;';; 35B
95;(;;;';; 1(;;;(;;;';; 4;B
1(;;;(;;;';; :(;;;(;;;';; 45B
:(;;;(;;;';; 5;B
(3) 0ommecial = Ind#stial
.air +ar4et 9alue
4$e 5ot 4$e Assessmen
t /e$els
.3;;(;;;';; 3;B
.3;;(;;;';; 5;;(;;;';; 35B
5;;(;;;';; 95;(;;;';; 4;B
95;(;;;';; 1(;;;(;;;';; 5;B
1(;;;(;;;';; :(;;;(;;;';; 8;B
:(;;;(;;;';; 5(;;;(;;;';; 9;B
5(;;;(;;;';; 1;(;;;(;;;';
;
95B
1;(;;;(;;;';
;
8;B
(4) Timbeland
.air +ar4et 9alue
4$e 5ot 4$e Assessmen
t /e$els
.3;;(;;;';; 45B
.3;;(;;;';; 5;;(;;;';; 5;B
5;;(;;;';; 95;(;;;';; 55B
95;(;;;';; 1(;;;(;;;';; 8;B
5(;;;(;;;';; :(;;;(;;;';; 85B
:(;;;(;;;';; 9;B
(c) 4n 6achineies
0lass Assessment /e$els
A&ic#lt#al 4;B
Residential 5;B
0ommecial 8;B
Ind#stial 8;B
(d) 4n S!ecial 0lasses: The assessment le$els "o all lands b#ildin&s(
machineies and othe im!o$ements,
Act#al @se Assessment
/e$el
0#lt#al 15B
Scienti"ic 15B
>os!ital 15B
/ocal wate disticts 1;B
?o$enment-owned o
contolled co!oations
en&a&ed in the s#!!ly and
distib#tion o" wate
and=o &eneation and
tansmission o" electic
!owe
1;B
$ectio+ ,19. !eneral Revision of (ssessment and Property Classification. - The
!o$incial( city o m#nici!al assesso shall #ndetake a &eneal e$ision o" eal
!o!ety assessments within two (:) yeas a"te the e""ecti$ity o" this 0ode and
e$ey thee (3) yeas theea"te'
$ectio+ ,,0. 9aluation of Real Property. - In cases whee (a) eal !o!ety is
declaed and listed "o ta-ation !#!oses "o the "ist time, (b) thee is an on&oin&
&eneal e$ision o" !o!ety classi"ication and assessment, o (c) a e*#est is made
by the !eson in whose name the !o!ety is declaed( the !o$incial( city o
m#nici!al assesso o his d#ly a#thoi)ed de!#ty shall( in accodance with the
!o$isions o" this 0ha!te( make a classi"ication( a!!aisal and assessment o
ta-!aye+s $al#ation theeon: .o$ided( howe$e( That the assessment o" eal
!o!ety shall not be inceased o"tene than once e$ey thee (3) yeas e-ce!t in
case o" new im!o$ements s#bstantially inceasin& the $al#e o" said !o!ety o o"
any chan&e in its act#al #se'
$ectio+ ,,1. $ate of 0ffectivity of (ssessment or Reassessment. - All assessments
o eassessments made a"te the "ist (1st) day o" Dan#ay o" any yea shall take
e""ect on the "ist (1st) day o" Dan#ay o" the s#cceedin& yea: .o$ided( howe$e(
That the eassessment o" eal !o!ety d#e to its !atial o total dest#ction( o to a
ma%o chan&e in its act#al #se( o to any &eat and s#dden in"lation o de"lation o"
eal !o!ety $al#es( o to the &oss ille&ality o" the assessment when made o to
any othe abnomal ca#se( shall be made within ninety (C;) days "om the date any
s#ch ca#se o ca#ses occ#ed( and shall take e""ect at the be&innin& o" the *#ate
ne-t "ollowin& the eassessment'
$ectio+ ,,,. (ssessment of Property Sub>ect to Bac4 Ta1es. - Real !o!ety
declaed "o the "ist time shall be assessed "o ta-es "o the !eiod d#in& which it
wo#ld ha$e been liable b#t in no case o" moe than ten (1;) yeas !io to the date
o" initial assessment: .o$ided( howe$e( That s#ch ta-es shall be com!#ted on the
basis o" the a!!licable sched#le o" $al#es in "oce d#in& the coes!ondin&
!eiod'
I" s#ch ta-es ae !aid on o be"oe the end o" the *#ate "ollowin& the date the
notice o" assessment was ecei$ed by the owne o his e!esentati$e( no inteest
"o delin*#ency shall be im!osed theeon, othewise( s#ch ta-es shall be s#b%ect to
an inteest at the ate o" two !ecent (:B) !e month o a "action theeo" "om the
date o" the ecei!t o" the assessment #ntil s#ch ta-es ae "#lly !aid'
$ectio+ ,,-. /otification of /e% or Revised (ssessment. - <hen eal !o!ety is
assessed "o the "ist time o when an e-istin& assessment is inceased o
deceased( the !o$incial( city o m#nici!al assesso shall within thity (3;) days
&i$e witten notice o" s#ch new o e$ised assessment to the !eson in whose name
the !o!ety is declaed' The notice may be deli$eed !esonally o by e&isteed
mail o tho#&h the assistance o" the !#non& baan&ay to the last known addess o"
the !eson to be se$ed'
$ectio+ ,,.. (ppraisal and (ssessment of +achinery. -
(a) The "ai maket $al#e o" a band-new machiney shall be the ac*#isition
cost' In all othe cases( the "ai maket $al#e shall be detemined by
di$idin& the emainin& economic li"e o" the machiney by its estimated
economic li"e and m#lti!lied by the e!lacement o e!od#ction cost'
(b) I" the machiney is im!oted( the ac*#isition cost incl#des "ei&ht(
ins#ance( bank and othe cha&es( bokea&e( aaste and handlin&( d#ties
and ta-es( !l#s cha&es at the !esent site' The cost in "oei&n c#ency o"
im!oted machiney shall be con$eted to !eso cost on the basis o" "oei&n
c#ency e-chan&e ates as "i-ed by the 0ental 7ank'
$ectio+ ,,/. $epreciation (llo%ance for +achinery. - 3o !#!oses o"
assessment( a de!eciation allowance shall be made "o machiney at a ate not
e-ceedin& "i$e !ecent (5B) o" its oi&inal cost o its e!lacement o e!od#ction
cost( as the case may be( "o each yea o" #se: .o$ided( howe$e( That the
emainin& $al#e "o all kinds o" machiney shall be "i-ed at not less than twenty
!ecent (:;B) o" s#ch oi&inal( e!lacement( o e!od#ction cost "o so lon& as
the machiney is #se"#l and in o!eation'
C%APTR III
A11e114e+t Appe*l1
$ectio+ ,,6. ocal Board of (ssessment (ppeals. - Any owne o !eson ha$in&
le&al inteest in the !o!ety who is not satis"ied with the action o" the !o$incial(
city o m#nici!al assesso in the assessment o" his !o!ety may( within si-ty (8;)
days "om the date o" ecei!t o" the witten notice o" assessment( a!!eal to the
7oad o" Assessment A!!eals o" the !o$incial o city by "ilin& a !etition #nde
oath in the "om !escibed "o the !#!ose( to&ethe with co!ies o" the ta-
declaations and s#ch a""ida$its o doc#ments s#bmitted in s#!!ot o" the a!!eal'
$ectio+ ,,7. &rgani'ation- Po%ers- $uties- and .unctions of the ocal Board of
(ssessment (ppeals. -
(a) The 7oad o" Assessment A!!eals o" the !o$ince o city shall be
com!osed o" the Re&ista o" 2eeds( as 0haiman( the !o$incial o city
!osec#to and the !o$incial( o city en&inee as membes( who shall se$e
as s#ch in an e- o""icio ca!acity witho#t additional com!ensation'
(b) The chaiman o" the 7oad shall ha$e the !owe to desi&nate any
em!loyee o" the !o$ince o city to se$e as secetay to the 7oad also
witho#t additional com!ensation'
(c) The chaiman and membes o" the 7oad o" Assessment A!!eals o" the
!o$ince o city shall ass#me thei es!ecti$e !ositions witho#t need o"
"#the a!!ointment o s!ecial desi&nations immediately #!on e""ecti$ity o"
this 0ode' They shall take oath o a""imation o" o""ice in the !escibed
"om'
(d) In !o$inces and cities witho#t a !o$incial o city en&inee( the distict
en&inee shall se$e as membe o" the 7oad' In the absence o" the
Re&ista o" 2eeds( o the !o$incial o city !osec#to( o the !o$incial o
city en&inee( o the distict en&inee( the !esons !e"omin& thei d#ties(
whethe in an actin& ca!acity o as a d#ly desi&nated o""ice-in-cha&e(
shall a#tomatically become the chaiman o membe( es!ecti$ely( o" the
said 7oad( as the case may be'
$ectio+ ,,6. +eetings and 01penses of the ocal Board of (ssessment (ppeals. -
(a) The 7oad o" Assessment A!!eals o" the !o$ince o city shall meet
once a month and as o"ten as may be necessay "o the !om!t dis!osition
o" a!!ealed cases' 5o membe o" the 7oad shall be entitled to !e diems o
ta$elin& e-!enses "o his attendance in 7oad meetin&s( e-ce!t when
cond#ctin& an oc#la ins!ection in connection with a case #nde a!!eal'
(b) All e-!enses o" the 7oad shall be cha&ed a&ainst the &eneal "#nd o"
the !o$ince o city( as the case may be' The san&&#nian concened shall
a!!o!iate the necessay "#nds to enable the 7oad in thei es!ecti$e
localities to o!eate e""ecti$ely'
$ectio+ ,,9. (ction by the ocal Board of (ssessment (ppeals. -
(a) The 7oad shall decide the a!!eal within one h#nded twenty (1:;) days
"om the date o" ecei!t o" s#ch a!!eal' The 7oad( a"te heain&( shall
ende its decision based on s#bstantial e$idence o s#ch ele$ant e$idence
on ecod as a easonable mind mi&ht acce!t as ade*#ate to s#!!ot the
concl#sion'
(b) In the e-ecise o" its a!!ellate %#isdiction( the 7oad shall ha$e the
!owe to s#mmon witnesses( administe oaths( cond#ct oc#la ins!ection(
take de!ositions( and iss#e s#b!oena and s#b!oena d#ces tec#m' The
!oceedin&s o" the 7oad shall be cond#cted solely "o the !#!ose o"
ascetainin& the "acts witho#t necessaily adhein& to technical #les
a!!licable in %#dicial !oceedin&s'
(c) The secetay o" the 7oad shall "#nish the owne o" the !o!ety o the
!eson ha$in& le&al inteest theein and the !o$incial o city assesso with
a co!y o" the decision o" the 7oad' In case the !o$incial o city assesso
conc#s in the e$ision o the assessment( it shall be his d#ty to noti"y the
owne o" the !o!ety o the !eson ha$in& le&al inteest theein o" s#ch "act
#sin& the "om !escibed "o the !#!ose' The owne o" the !o!ety o the
!eson ha$in& le&al inteest theein o the assesso who is not satis"ied with
the decision o" the 7oad( may( within thity (3;) days a"te ecei!t o" the
decision o" said 7oad( a!!eal to the 0ental 7oad o" Assessment A!!eals(
as heein !o$ided' The decision o" the 0ental 7oad shall be "inal and
e-ec#toy'
$ectio+ ,-0. Central Board of (ssessment (ppeals. - The 0ental 7oad o"
Assessment A!!eals shall be com!osed o" a chaiman( and two (:) membes to be
a!!ointed by the .esident( who shall se$e "o a tem o" se$en (9) yeas( witho#t
ea!!ointment' 4" those "ist a!!ointed( the chaiman shall hold o""ice "o se$en
(9) yeas( one membe "o "i$e (5) yeas( and the othe membe "o thee (3) yeas'
A!!ointment to any $acancy shall be only "o the #ne-!ied !otion o" the tem o"
the !edecesso' In no case shall any membe be a!!ointed o desi&nated in a
tem!oay o actin& ca!acity' The chaiman and the membes o" the 7oad shall be
3ili!ino citi)ens( at least "oty (4;) yeas old at the time o" thei a!!ointment( and
membes o" the 7a o 0eti"ied .#blic Acco#ntants "o at least ten (1;) yeas
immediately !ecedin& thei a!!ointment' The chaiman o" the 7oad o"
Assessment A!!eals shall ha$e the salay &ade e*#i$alent to the ank o" 2iecto
III #nde the Salay Standadi)ation /aw e-cl#si$e o" allowances and othe
emol#ments' The membes o" the 7oad shall ha$e the salay &ade e*#i$alent to
the ank o" 2iecto II #nde the Salay Standadi)ation /aw e-cl#si$e o"
allowances and othe emol#ments' The 7oad shall ha$e a!!ellate %#isdiction
o$e all assessment cases decided by the /ocal 7oad o" Assessment A!!eals'
Thee shall be >eain& 4""ices to be a!!ointed by the 0ental 7oad o"
Assessment A!!eals !#s#ant to ci$il se$ice laws( #les and e&#lations( one each
"o /#)on( Eisayas and 6indanao( who shall hold o""ice in 6anila( 0eb# 0ity and
0a&ayan de 4o 0ity( es!ecti$ely( and who shall se$e "o a tem o" si- (8) yeas(
witho#t ea!!ointment #ntil thei s#ccessos ha$e been a!!ointed and *#ali"ied'
The >eain& 4""ices shall ha$e the same *#ali"ications as that o" the D#d&es o" the
6#nici!al Tial 0o#ts'
The 0ental 7oad Assessment A!!eals( in the !e"omance o" its !owes and
d#ties( may establish and o&ani)e sta""s( o""ices( #nits( !escibe the titles(
"#nctions and d#ties o" thei membes and ado!t its own #les and e&#lations'
@nless othewise !o$ided by law( the ann#al a!!o!iations "o the 0ental 7oad
o" Assessment A!!eals shall be incl#ded in the b#d&et o" the 2e!atment o"
3inance in the coes!ondin& ?eneal A!!o!iations Act'
$ectio+ ,-1. 0ffect of (ppeal on the Payment of Real Property Ta1. - A!!eal on
assessments o" eal !o!ety made #nde the !o$isions o" this 0ode shall( in no
case( s#s!end the collection o" the coes!ondin& ealty ta-es on the !o!ety
in$ol$ed as assessed by the !o$incial o city assesso( witho#t !e%#dice to
s#bse*#ent ad%#stment de!endin& #!on the "inal o#tcome o" the a!!eal'
C%APTR IV
I4po1itio+ o2 Re*l Propert) T*@
$ectio+ ,-,. Po%er to evy Real Property Ta1. - A !o$ince o city o a
m#nici!ality within the 6eto!olitan 6anila Aea my le$y an ann#al ad $aloem
ta- on eal !o!ety s#ch as land( b#ildin&( machiney( and othe im!o$ement not
heeina"te s!eci"ically e-em!ted'
$ectio+ ,--. Rates of evy. - A !o$ince o city o a m#nici!ality within the
6eto!olitan 6anila Aea shall "i- a #ni"om ate o" basic eal !o!ety ta-
a!!licable to thei es!ecti$e localities as "ollows:
(a) In the case o" a !o$ince( at the ate not e-ceedin& one !ecent (1B) o"
the assessed $al#e o" eal !o!ety, and
(b) In the case o" a city o a m#nici!ality within the 6eto!olitan 6anila
Aea( at the ate not e-ceedin& two !ecent (:B) o" the assessed $al#e o"
eal !o!ety'
$ectio+ ,-.. 01emptions from Real Property Ta1. - The "ollowin& ae e-em!ted
"om !ayment o" the eal !o!ety ta-:
(a) Real !o!ety owned by the Re!#blic o" the .hili!!ines o any o" its
!olitical s#bdi$isions e-ce!t when the bene"icial #se theeo" has been
&anted( "o consideation o othewise( to a ta-able !eson,
(b) 0haitable instit#tions( ch#ches( !asona&es o con$ents a!!#tenant
theeto( mos*#es( non-!o"it o eli&io#s cemeteies and all lands( b#ildin&s(
and im!o$ements act#ally( diectly( and e-cl#si$ely #sed "o eli&io#s(
chaitable o ed#cational !#!oses,
(c) All machineies and e*#i!ment that ae act#ally( diectly and e-cl#si$ely
#sed by local wate disticts and &o$enment owned o contolled
co!oations en&a&ed in the s#!!ly and distib#tion o" wate and=o
&eneation and tansmission o" electic !owe,
(d) All eal !o!ety owned by d#ly e&isteed coo!eati$es as !o$ided "o
#nde R'A' 5o' 8C38, and
(e) 6achiney and e*#i!ment #sed "o !oll#tion contol and en$ionmental
!otection'
1-ce!t as !o$ided heein( any e-em!tion "om !ayment o" eal !o!ety
ta- !e$io#sly &anted to( o !esently en%oyed by( all !esons( whethe
nat#al o %#idical( incl#din& all &o$enment-owned o contolled
co!oations ae heeby withdawn #!on the e""ecti$ity o" this 0ode'
C%APTR V
$peci*l Le3ie1 o+ Re*l Propert)
$ectio+ ,-/. (dditional evy on Real Property for the Special 0ducation .und. -
A !o$ince o city( o a m#nici!ality within the 6eto!olitan 6anila Aea( may
le$y and collect an ann#al ta- o" one !ecent (1B) on the assessed $al#e o" eal
!o!ety which shall be in addition to the basic eal !o!ety ta-' The !oceeds
theeo" shall e-cl#si$ely acc#e to the S!ecial 1d#cation 3#nd (S13)'
$ectio+ ,-6. (dditional (d 9alorem Ta1 on )dle ands. - A !o$ince o city( o a
m#nici!ality within the 6eto!olitan 6anila Aea( may le$y an ann#al ta- on idle
lands at the ate not e-ceedin& "i$e !ecent (5B) o" the assessed $al#e o" the
!o!ety which shall be in addition to the basic eal !o!ety ta-'
$ectio+ ,-7. )dle ands- Coverage. - 3o !#!oses o" eal !o!ety ta-ation( idle
lands shall incl#de the "ollowin&:
(a) A&ic#lt#al lands( moe than one (1) hectae in aea( s#itable "o
c#lti$ation( daiyin&( inland "ishey( and othe a&ic#lt#al #ses( one-hal"
(1=:) o" which emain #nc#lti$ated o #nim!o$ed by the owne o" the
!o!ety o !eson ha$in& le&al inteest theein' A&ic#lt#al lands !lanted
to !emanent o !eennial co!s with at least "i"ty (5;) tees to a hectae
shall not be consideed idle lands' /ands act#ally #sed "o &a)in& !#!oses
shall likewise not be consideed idle lands'
(b) /ands( othe than a&ic#lt#al( located in a city o m#nici!ality( moe
than one tho#sand (1(;;;) s*#ae metes in aea one-hal" (1=:) o" which
emain #n#tili)ed o #nim!o$ed by the owne o" the !o!ety o !eson
ha$in& le&al inteest theein'
Re&adless o" land aea( this Section shall likewise a!!ly to esidential lots in
s#bdi$isions d#ly a!!o$ed by !o!e a#thoities( the owneshi! o" which has been
tans"eed to indi$id#al ownes( who shall be liable "o the additional ta-:
.o$ided( howe$e( That indi$id#al lots o" s#ch s#bdi$isions( the owneshi! o"
which has not been tans"eed to the b#ye shall be consideed as !at o" the
s#bdi$ision( and shall be s#b%ect to the additional ta- !ayable by s#bdi$ision
owne o o!eato'
$ectio+ ,-6. )dle ands 01empt from Ta-' - A !o$ince o city o a m#nici!ality
within the 6eto!olitan 6anila Aea may e-em!t idle lands "om the additional
le$y by eason o" "oce ma%e#e( ci$il dist#bance( nat#al calamity o any ca#se o
cic#mstance which !hysically o le&ally !e$ents the owne o" the !o!ety o
!eson ha$in& le&al inteest theein "om im!o$in&( #tili)in& o c#lti$atin& the
same'
$ectio+ ,-9. isting of )dle ands by the (ssessor. - The !o$incial( city o
m#nici!al assesso shall make and kee! an #!dated ecod o" all idle lands located
within his aea o" %#isdiction' 3o !#!oses o" collection( the !o$incial( city o
m#nici!al assesso shall "#nish a co!y theeo" to the !o$incial o city teas#e
who shall noti"y( on the basis o" s#ch ecod( the owne o" the !o!ety o !eson
ha$in& le&al inteest theein o" the im!osition o" the additional ta-'
$ectio+ ,.0. Special evy by ocal !overnment *nits. - A !o$ince( city o
m#nici!ality may im!ose a s!ecial le$y on the lands com!ised within its
teitoial %#isdiction s!ecially bene"ited by !#blic woks !o%ects o
im!o$ements "#nded by the local &o$enment #nit concened: .o$ided( howe$e(
That the s!ecial le$y shall not e-ceed si-ty !ecent (8;B) o" the act#al cost o"
s#ch !o%ects and im!o$ements( incl#din& the costs o" ac*#iin& land and s#ch
othe eal !o!ety in connection theewith: .o$ided( "#the( That the s!ecial le$y
shall not a!!ly to lands e-em!t "om basic eal !o!ety ta- and the emainde o"
the land !otions o" which ha$e been donated to the local &o$enment #nit
concened "o the const#ction o" s#ch !o%ects o im!o$ements'
$ectio+ ,.1. &rdinance )mposing a Special evy. - A ta- odinance im!osin& a
s!ecial le$y shall descibe with easonable acc#acy the nat#e( e-tent( and
location o" the !#blic woks !o%ects o im!o$ements to be #ndetaken( state the
estimated cost theeo"( s!eci"y the metes and bo#nds by mon#ments and lines and
the n#mbe o" ann#al installments "o the !ayment o" the s!ecial le$y which in no
case shall be less than "i$e (5) no moe than ten (1;) yeas' The san&&#nian
concened shall not be obli&ed( in the a!!otionment and com!#tation o" the
s!ecial le$y( to establish a #ni"om !ecenta&e o" all lands s#b%ect to the !ayment
o" the ta- "o the entie distict( b#t it may "i- di""eent ates "o di""eent !ats o
sections theeo"( de!endin& on whethe s#ch land is moe o less bene"ited by
!o!osed wok'
$ectio+ ,.,. Publication of Proposed &rdinance )mposing a Special evy. -
7e"oe the enactment o" an odinance im!osin& a s!ecial le$y( the san&&#nian
concened shall cond#ct a !#blic heain& theeon, noti"y in witin& the ownes o"
the eal !o!ety to be a""ected o the !esons ha$in& le&al inteest theein as to the
date and !lace theeo" and a""od the latte the o!!ot#nity to e-!ess thei
!ositions o ob%ections elati$e to the !o!osed odinance'
$ectio+ ,.-. .i1ing the (mount of Special evy. - The s!ecial le$y a#thoi)ed
heein shall be a!!otioned( com!#ted( and assessed accodin& to the assessed
$al#ation o" the lands a""ected as shown by the books o" the assesso concened( o
its c#ent assessed $al#e as "i-ed by said assesso i" the !o!ety does not a!!ea
o" ecod in his books' @!on the e""ecti$ity o" the odinance im!osin& s!ecial le$y(
the assesso concened shall "othwith !oceed to detemine the ann#al amo#nt o"
s!ecial le$y assessed a&ainst each !acel o" land com!ised within the aea
es!ecially bene"ited and shall send to each landowne a witten notice theeo" by
mail( !esonal se$ice o !#blication in a!!o!iate cases'
$ectio+ ,... Ta1payer5s Remedies (gainst Special evy. - Any owne o" eal
!o!ety a""ected by a s!ecial le$y o any !eson ha$in& a le&al inteest theein
may( #!on ecei!t o" the witten notice o" assessment o" the s!ecial le$y( a$ail o"
the emedies !o$ided "o in 0ha!te 3( Title Two( 7ook II o" this 0ode'
$ectio+ ,./. (ccrual of Special evy. - The s!ecial le$y shall acc#e on the "ist
day o" the *#ate ne-t "ollowin& the e""ecti$ity o" the odinance im!osin& s#ch
le$y'la%phil.net
C%APTR VI
Collectio+ o2 Re*l Propert) T*@
$ectio+ ,.6. $ate of (ccrual of Ta1. - The eal !o!ety ta- "o any yea shall
acc#e on the "ist day o" Dan#ay and "om that date it shall constit#te a lien on the
!o!ety which shall be s#!eio to any othe lien( mot&a&e( o enc#mbance o"
any kind whatsoe$e( and shall be e-tin&#ished only #!on the !ayment o" the
delin*#ent ta-'
$ectio+ ,.7. Collection of Ta1. - The collection o" the eal !o!ety ta- with
inteest theeon and elated e-!enses( and the en"ocement o" the emedies
!o$ided "o in this Title o any a!!licable laws( shall be the es!onsibility o" the
city o m#nici!al teas#e concened'
The city o m#nici!al teas#e may de!#ti)e the baan&ay teas#e to collect all
ta-es on eal !o!ety located in the baan&ay: .o$ided( That the baan&ay
teas#e is !o!ely bonded "o the !#!ose: .o$ided( "#the( That the !emi#m
on the bond shall be !aid by the city o m#nici!al &o$enment concened'
$ectio+ ,.6. (ssessor to .urnish ocal Treasurer %ith (ssessment Roll. - The
!o$incial( city o m#nici!al assesso shall !e!ae and s#bmit to the teas#e o"
the local &o$enment #nit( on o be"oe the thity-"ist (31st) day o" 2ecembe
each yea( an assessment oll containin& a list o" all !esons whose eal !o!eties
ha$e been newly assessed o eassessed and the $al#es o" s#ch !o!eties'
$ectio+ ,.9. /otice of Time for Collection of Ta1. - The city o m#nici!al teas#e
shall( on o be"oe the thity-"ist (31st) day o" Dan#ay each yea( in the case o" the
basic eal !o!ety ta- and the additional ta- "o the S!ecial 1d#cation 3#nd (S13)
o any othe date to be !escibed by the san&&#nian concened in the case o" any
othe ta- le$ied #nde this title( !ost the notice o" the dates when the ta- may be
!aid witho#t inteest at a cons!ic#o#s and !#blicly accessible !lace at the city o
m#nici!al hall' Said notice shall likewise be !#blished in a news!a!e o" &eneal
cic#lation in the locality once a week "o two (:) consec#ti$e weeks'
$ectio+ ,/0. Payment of Real Property Ta1es in )nstallments. - The owne o" the
eal !o!ety o the !eson ha$in& le&al inteest theein may !ay the basic eal
!o!ety ta- and the additional ta- "o S!ecial 1d#cation 3#nd (S13) d#e theeon
witho#t inteest in "o# (4) e*#al installments, the "ist installment to be d#e and
!ayable on o be"oe 6ach Thity-"ist (31st), the second installment( on o be"oe
D#ne Thity (3;), the thid installment( on o be"oe Se!tembe Thity (3;), and the
last installment on o be"oe 2ecembe Thity-"ist (31st)( e-ce!t the s!ecial le$y
the !ayment o" which shall be &o$ened by odinance o" the san&&#nian
concened'
The date "o the !ayment o" any othe ta- im!osed #nde this Title witho#t inteest
shall be !escibed by the san&&#nian concened'
.ayments o" eal !o!ety ta-es shall "ist be a!!lied to !io yeas delin*#encies(
inteests( and !enalties( i" any( and only a"te said delin*#encies ae settled may
ta- !ayments be cedited "o the c#ent !eiod'
$ectio+ ,/1. Ta1 $iscount for (dvanced Prompt Payment. - I" the basic eal
!o!ety ta- and the additional ta- acc#in& to the S!ecial 1d#cation 3#nd (S13)
ae !aid in ad$ance in accodance with the !escibed sched#le o" !ayment as
!o$ided #nde Section :5;( the san&&#nian concened may &ant a disco#nt not
e-ceedin& twenty !ecent (:;B) o" the ann#al ta- d#e'
$ectio+ ,/,. Payment *nder Protest. -
(a) 5o !otest shall be entetained #nless the ta-!aye "ist !ays the ta-'
Thee shall be annotated on the ta- ecei!ts the wods A!aid #nde !otestA'
The !otest in witin& m#st be "iled within thity (3;) days "om !ayment o"
the ta- to the !o$incial( city teas#e o m#nici!al teas#e( in the case o"
a m#nici!ality within 6eto!olitan 6anila Aea( who shall decide the
!otest within si-ty (8;) days "om ecei!t'
(b) The ta- o a !otion theeo" !aid #nde !otest( shall be held in t#st by
the teas#e concened'
(c) In the e$ent that the !otest is "inally decided in "a$o o" the ta-!aye(
the amo#nt o !otion o" the ta- !otested shall be e"#nded to the
!otestant( o a!!lied as ta- cedit a&ainst his e-istin& o "#t#e ta- liability'
(d) In the e$ent that the !otest is denied o #!on the la!se o" the si-ty day
!eiod !escibed in s#b!aa&a!h (a)( the ta-!aye may a$ail o" the
emedies as !o$ided "o in 0ha!te 3( Title II( 7ook II o" this 0ode'
$ectio+ ,/-. Repayment of 01cessive Collections. - <hen an assessment o" basic
eal !o!ety ta-( o any othe ta- le$ied #nde this Title( is "o#nd to be ille&al o
eoneo#s and the ta- is accodin&ly ed#ced o ad%#sted( the ta-!aye may "ile a
witten claim "o e"#nd o cedit "o ta-es and inteests with the !o$incial o city
teas#e within two (:) yeas "om the date the ta-!aye is entitled to s#ch
ed#ction o ad%#stment'
The !o$incial o city teas#e shall decide the claim "o ta- e"#nd o cedit
within si-ty (8;) days "om ecei!t theeo"' In case the claim "o ta- e"#nd o
cedit is denied( the ta-!aye may a$ail o" the emedies as !o$ided in 0ha!te 3(
Title II( 7ook II o" this 0ode'
$ectio+ ,/.. /otice of $elin,uency in the Payment of the Real Property Ta1. -
(a) <hen the eal !o!ety ta- o any othe ta- im!osed #nde this Title
becomes delin*#ent( the !o$incial( city o m#nici!al teas#e shall
immediately ca#se a notice o" the delin*#ency to be !osted at the main hall
and in a !#blicly accessible and cons!ic#o#s !lace in each baan&ay o" the
local &o$enment #nit concened' The notice o" delin*#ency shall also be
!#blished once a week "o two (:) consec#ti$e weeks( in a news!a!e o"
&eneal cic#lation in the !o$ince( city( o m#nici!ality'
(b) S#ch notice shall s!eci"y the date #!on which the ta- became delin*#ent
and shall state that !esonal !o!ety may be distained to e""ect !ayment' It
shall likewise state that any time be"oe the distaint o" !esonal !o!ety(
!ayment o" the ta- with s#cha&es( inteests and !enalties may be made in
accodance with the ne-t "ollowin& Section( and #nless the ta-( s#cha&es
and !enalties ae !aid be"oe the e-!iation o" the yea "o which the ta- is
d#e e-ce!t when the notice o" assessment o s!ecial le$y is contested
administati$ely o %#dicially !#s#ant to the !o$isions o" 0ha!te 3( Title
II( 7ook II o" this 0ode( the delin*#ent eal !o!ety will be sold at !#blic
a#ction( and the title to the !o!ety will be $ested in the !#chase( s#b%ect(
howe$e( to the i&ht o" the delin*#ent owne o" the !o!ety o any !eson
ha$in& le&al inteest theein to edeem the !o!ety within one (1) yea
"om the date o" sale'
$ectio+ ,//. )nterests on *npaid Real Property Ta1. - In case o" "ail#e to !ay the
basic eal !o!ety ta- o any othe ta- le$ied #nde this Title #!on the e-!iation
o" the !eiods as !o$ided in Section :5;( o when d#e( as the case may be( shall
s#b%ect the ta-!aye to the !ayment o" inteest at the ate o" two !ecent (:B) !e
month on the #n!aid amo#nt o a "action theeo"( #ntil the delin*#ent ta- shall
ha$e been "#lly !aid: .o$ided( howe$e( That in no case shall the total inteest on
the #n!aid ta- o !otion theeo" e-ceed thity-si- (38) months'
$ectio+ ,/6. Remedies .or The Collection &f Real Property Ta1. - 3o the
collection o" the basic eal !o!ety ta- and any othe ta- le$ied #nde this Title(
the local &o$enment #nit concened may a$ail o" the emedies by administati$e
action th# le$y on eal !o!ety o by %#dicial action'
$ectio+ ,/7. ocal !overnments ien. - The basic eal !o!ety ta- and any othe
ta- le$ied #nde this Title constit#tes a lien on the !o!ety s#b%ect to ta-( s#!eio
to all liens( cha&es o enc#mbances in "a$o o" any !eson( ies!ecti$e o" the
owne o !ossesso theeo"( en"oceable by administati$e o %#dicial action( and
may only be e-tin&#ished #!on !ayment o" the ta- and the elated inteests and
e-!enses'
$ectio+ ,/6. evy on Real Property. - A"te the e-!iation o" the time e*#ied to
!ay the basic eal !o!ety ta- o any othe ta- le$ied #nde this Title( eal
!o!ety s#b%ect to s#ch ta- may be le$ied #!on tho#&h the iss#ance o" a waant
on o be"oe( o sim#ltaneo#sly with( the instit#tion o" the ci$il action "o the
collection o" the delin*#ent ta-' The !o$incial o city teas#e( o a teas#e o" a
m#nici!ality within the 6eto!olitan 6anila Aea( as the case may be( when
iss#in& a waant o" le$y shall !e!ae a d#ly a#thenticated ceti"icate showin& the
name o" the delin*#ent owne o" the !o!ety o !eson ha$in& le&al inteest
theein( the desci!tion o" the !o!ety( the amo#nt o" the ta- d#e and the inteest
theeon' The waant shall o!eate with the "oce o" a le&al e-ec#tion tho#&ho#t
the !o$ince( city o a m#nici!ality( within the 6eto!olitan 6anila Aea' The
waant shall be mailed to o se$ed #!on the delin*#ent owne o" the eal !o!ety
o !eson ha$in& le&al inteest theein( o in case he is o#t o" the co#nty o cannot
be located( the administato o occ#!ant o" the !o!ety' At the same time( witten
notice o" the le$y with the attached waant shall be mailed to o se$ed #!on the
assesso and the Re&ista o" 2eeds o" the !o$ince( city o m#nici!ality within the
6eto!olitan 6anila Aea whee the !o!ety is located( who shall annotate the
le$y on the ta- declaation and ceti"icate o" title o" the !o!ety( es!ecti$ely'
The le$yin& o""ice shall s#bmit a e!ot on the le$y to the san&&#nian concened
within ten (1;) days a"te ecei!t o" the waant by the owne o" the !o!ety o
!eson ha$in& le&al inteest theein'
$ectio+ ,/9. Penalty for .ailure to )ssue and 01ecute 2arrant. - <itho#t
!e%#dice to ciminal !osec#tion #nde the Re$ised .enal 0ode and othe
a!!licable laws( any local teas#e o his de!#ty who "ails to iss#e o e-ec#te the
waant o" le$y within one (1) yea "om the time the ta- becomes delin*#ent o
within thity (3;) days "om the date o" the iss#ance theeo"( o who is "o#nd &#ilty
o" ab#sin& the e-ecise theeo" in an administati$e o %#dicial !oceedin& shall be
dismissed "om the se$ice'
$ectio+ ,60. (dvertisement and Sale. - <ithin thity (3;) days a"te se$ice o" the
waant o" le$y( the local teas#e shall !oceed to !#blicly ad$etise "o sale o
a#ction the !o!ety o a #sable !otion theeo" as may be necessay to satis"y the
ta- delin*#ency and e-!enses o" sale' The ad$etisement shall be e""ected by
!ostin& a notice at the main entance o" the !o$incial( city o m#nici!al b#ildin&(
and in a !#blicly accessible and cons!ic#o#s !lace in the baan&ay whee the eal
!o!ety is located( and by !#blication once a week "o two (:) weeks in a
news!a!e o" &eneal cic#lation in the !o$ince( city o m#nici!ality whee the
!o!ety is located' The ad$etisement shall s!eci"y the amo#nt o" the delin*#ent
ta-( the inteest d#e theeon and e-!enses o" sale( the date and !lace o" sale( the
name o" the owne o" the eal !o!ety o !eson ha$in& le&al inteest theein( and
a desci!tion o" the !o!ety to be sold' At any time be"oe the date "i-ed "o the
sale( the owne o" the eal !o!ety o !eson ha$in& le&al inteest theein may stay
the !oceedin&s by !ayin& the delin*#ent ta-( the inteest d#e theeon and the
e-!enses o" sale' The sale shall be held eithe at the main entance o" the
!o$incial( city o m#nici!al b#ildin&( o on the !o!ety to be sold( o at any othe
!lace as s!eci"ied in the notice o" the sale'
<ithin thity (3;) days a"te the sale( the local teas#e o his de!#ty shall make a
e!ot o" the sale to the san&&#nian concened( and which shall "om !at o" his
ecods' The local teas#e shall likewise !e!ae and deli$e to the !#chase a
ceti"icate o" sale which shall contain the name o" the !#chase( a desci!tion o"
the !o!ety sold( the amo#nt o" the delin*#ent ta-( the inteest d#e theeon( the
e-!enses o" sale and a bie" desci!tion o" the !oceedin&s: .o$ided( howe$e(
That !oceeds o" the sale in e-cess o" the delin*#ent ta-( the inteest d#e theeon(
and the e-!enses o" sale shall be emitted to the owne o" the eal !o!ety o
!eson ha$in& le&al inteest theein'
The local teas#e may( by odinance d#ly a!!o$ed( ad$ance an amo#nt
s#""icient to de"ay the costs o" collection th# the emedies !o$ided "o in this
Title( incl#din& the e-!enses o" ad$etisement and sale'
$ectio+ ,61. Redemption of Property Sold. - <ithin one (1) yea "om the date o"
sale( the owne o" the delin*#ent eal !o!ety o !eson ha$in& le&al inteest
theein( o his e!esentati$e( shall ha$e the i&ht to edeem the !o!ety #!on
!ayment to the local teas#e o" the amo#nt o" the delin*#ent ta-( incl#din& the
inteest d#e theeon( and the e-!enses o" sale "om the date o" delin*#ency to the
date o" sale( !l#s inteest o" not moe than two !ecent (:B) !e month on the
!#chase !ice "om the date o" sale to the date o" edem!tion' S#ch !ayment shall
in$alidate the ceti"icate o" sale iss#ed to the !#chase and the owne o" the
delin*#ent eal !o!ety o !eson ha$in& le&al inteest theein shall be entitled to
a ceti"icate o" edem!tion which shall be iss#ed by the local teas#e o his
de!#ty'
3om the date o" sale #ntil the e-!iation o" the !eiod o" edem!tion( the
delin*#ent eal !o!ety shall emain in !ossession o" the owne o !eson ha$in&
le&al inteest theein who shall be entitled to the income and othe "#its theeo"'
The local teas#e o his de!#ty( #!on ecei!t "om the !#chase o" the ceti"icate
o" sale( shall "othwith et#n to the latte the entie amo#nt !aid by him !l#s
inteest o" not moe than two !ecent (:B) !e month' Theea"te( the !o!ety
shall be "ee "om lien o" s#ch delin*#ent ta-( inteest d#e theeon and e-!enses o"
sale'
$ectio+ ,6,. .inal $eed to Purchaser. - In case the owne o !eson ha$in& le&al
inteest "ails to edeem the delin*#ent !o!ety as !o$ided heein( the local
teas#e shall e-ec#te a deed con$eyin& to the !#chase said !o!ety( "ee "om
lien o" the delin*#ent ta-( inteest d#e theeon and e-!enses o" sale' The deed shall
bie"ly state the !oceedin&s #!on which the $alidity o" the sale ests'
$ectio+ ,6-. Purchase of Property By the ocal !overnment *nits for 2ant of
Bidder. - In case thee is no bidde "o the eal !o!ety ad$etised "o sale as
!o$ided heein( the eal !o!ety ta- and the elated inteest and costs o" sale the
local teas#e cond#ctin& the sale shall !#chase the !o!ety in behal" o" the local
&o$enment #nit concened to satis"y the claim and within two (:) days theea"te
shall make a e!ot o" his !oceedin&s which shall be e"lected #!on the ecods o"
his o""ice' It shall be the d#ty o" the Re&ista o" 2eeds concened #!on
e&istation with his o""ice o" any s#ch declaation o" "o"eit#e to tans"e the title
o" the "o"eited !o!ety to the local &o$enment #nit concened witho#t the
necessity o" an ode "om a com!etent co#t'
<ithin one (1) yea "om the date o" s#ch "o"eit#e( the ta-!aye o any o" his
e!esentati$e( may edeem the !o!ety by !ayin& to the local teas#e the "#ll
amo#nt o" the eal !o!ety ta- and the elated inteest and the costs o" sale' I" the
!o!ety is not edeemed as !o$ided heein( the owneshi! theeo" shall be $ested
on the local &o$enment #nit concened'
$ectio+ ,6.. Resale of Real 0state Ta4en for Ta1es- .ees- or Charges. - The
san&&#nian concened may( by odinance d#ly a!!o$ed( and #!on notice o" not
less than twenty (:;) days( sell and dis!ose o" the eal !o!ety ac*#ied #nde the
!ecedin& section at !#blic a#ction' The !oceeds o" the sale shall acc#e to the
&eneal "#nd o" the local &o$enment #nit concened'
$ectio+ ,6/. .urther $istraint or evy. - /e$y may be e!eated i" necessay #ntil
the "#ll amo#nt d#e( incl#din& all e-!enses( is collected'
$ectio+ ,66. Collection of Real Property Ta1 Through the Courts. - The local
&o$enment #nit concened may en"oce the collection o" the basic eal !o!ety
ta- o any othe ta- le$ied #nde this Title by ci$il action in any co#t o"
com!etent %#isdiction' The ci$il action shall be "iled by the local teas#e within
the !eiod !escibed in Section :9; o" this 0ode'
$ectio+ ,67. (ction (ssailing 9alidity of Ta1 Sale. - 5o co#t shall entetain any
action assailin& the $alidity o any sale at !#blic a#ction o" eal !o!ety o i&hts
theein #nde this Title #ntil the ta-!aye shall ha$e de!osited with the co#t the
amo#nt "o which the eal !o!ety was sold( to&ethe with inteest o" two !ecent
(:B) !e month "om the date o" sale to the time o" the instit#tion o" the action'
The amo#nt so de!osited shall be !aid to the !#chase at the a#ction sale i" the
deed is declaed in$alid b#t it shall be et#ned to the de!osito i" the action "ails'
5eithe shall any co#t declae a sale at !#blic a#ction in$alid by eason o
ie&#laities o in"omalities in the !oceedin&s #nless the s#bstanti$e i&hts o" the
delin*#ent owne o" the eal !o!ety o the !eson ha$in& le&al inteest theein
ha$e been im!aied'
$ectio+ ,66. Payment of $elin,uent Ta1es on Property Sub>ect of Controversy. -
In any action in$ol$in& the owneshi! o !ossession o"( o s#ccession to( eal
!o!ety( the co#t may( mot# !o!io o #!on e!esentation o" the !o$incial( city(
o m#nici!al teas#e o his de!#ty( awad s#ch owneshi!( !ossession( o
s#ccession to any !aty to the action #!on !ayment to the co#t o" the ta-es with
inteest d#e on the !o!ety and all othe costs that may ha$e acc#ed( s#b%ect to
the "inal o#tcome o" the action'
$ectio+ ,69. Treasurer to Certify $elin,uencies Remaining *ncollected. - The
!o$incial( city o m#nici!al teas#e o thei de!#ties shall !e!ae a ceti"ied list
o" all eal !o!ety ta- delin*#encies which emained #ncollected o #n!aid "o at
least one (1) yea in his %#isdiction( and a statement o" the eason o easons "o
s#ch non-collection o non-!ayment( and shall s#bmit the same to the san&&#nian
concened on o be"oe 2ecembe thity-"ist (31st) o" the yea immediately
s#cceedin& the yea in which the delin*#encies wee inc#ed( with a e*#est "o
assistance in the en"ocement o" the emedies "o collection !o$ided heein'
$ectio+ ,70. Periods 2ithin 2hich To Collect Real Property Ta1es. - The basic
eal !o!ety ta- and any othe ta- le$ied #nde this Title shall be collected within
"i$e (5) yeas "om the date they become d#e' 5o action "o the collection o" the
ta-( whethe administati$e o %#dicial( shall be instit#ted a"te the e-!iation o"
s#ch !eiod' In case o" "a#d o intent to e$ade !ayment o" the ta-( s#ch action
may be instit#ted "o the collection o" the same within ten (1;) yeas "om the
disco$ey o" s#ch "a#d o intent to e$ade !ayment'
The !eiod o" !esci!tion within which to collect shall be s#s!ended "o the time
d#in& which:
(1) The local teas#e is le&ally !e$ented "om collectin& the ta-,
(:) The owne o" the !o!ety o the !eson ha$in& le&al inteest theein
e*#ests "o ein$esti&ation and e-ec#tes a wai$e in witin& be"oe the
e-!iation o" the !eiod within which to collect, and
(3) The owne o" the !o!ety o the !eson ha$in& le&al inteest theein is
o#t o" the co#nty o othewise cannot be located'
C%APTR VII
Di1po1itio+ o2 Procee'1
$ectio+ ,71. $istribution of Proceeds. - The !oceeds o" the basic eal !o!ety
ta-( incl#din& inteest theeon( and !oceeds "om the #se( lease o dis!osition( sale
o edem!tion o" !o!ety ac*#ied at a !#blic a#ction in accodance with the
!o$isions o" this Title by the !o$ince o city o a m#nici!ality within the
6eto!olitan 6anila Aea shall be distib#ted as "ollows:
(a) In the case o" !o$inces:
(1) .o$ince - Thity-"i$e !ecent (35B) shall acc#e to the &eneal
"#nd,
(:) 6#nici!ality - 3oty !ecent (4;B) to the &eneal "#nd o" the
m#nici!ality whee the !o!ety is located, and
(3) 7aan&ay - Twenty-"i$e !ecent (:5B) shall acc#e to the
baan&ay whee the !o!ety is located'
(b) In the case o" cities:
(1) 0ity - Se$enty !ecent (9;B) shall acc#e to the &eneal "#nd o"
the city, and
(:) Thity !ecent (3;B) shall be distib#ted amon& the com!onent
baan&ays o" the cities whee the !o!ety is located in the "ollowin&
manne:
(i) 3i"ty !ecent (5;B) shall acc#e to the baan&ay whee the
!o!ety is located,
(ii) 3i"ty !ecent (5;B) shall acc#e e*#ally to all com!onent
baan&ays o" the city, and
(c) In the case o" a m#nici!ality within the 6eto!olitan 6anila Aea:
(1) 6eto!olitan 6anila A#thoity - Thity-"i$e !ecent (35B) shall
acc#e to the &eneal "#nd o" the a#thoity,
(:) 6#nici!ality - Thity-"i$e !ecent (35B shall acc#e to the
&eneal "#nd o" the m#nici!ality whee the !o!ety is located,
(3) 7aan&ays - Thity !ecent (3;B) shall be distib#ted amon& the
com!onent baan&ays o" the m#nici!ality whee the !o!ety is
located in the "ollowin& manne:
(i) 3i"ty !ecent (5;B) shall acc#e to the baan&ay whee the
!o!ety is located,
(ii) 3i"ty !ecent (5;B) shall acc#e e*#ally to all com!onent
baan&ays o" the m#nici!ality'
(d) The shae o" each baan&ay shall be eleased( witho#t need o" any
"#the action( diectly to the baan&ay teas#e on a *#ately basis within
"i$e (5) days a"te the end o" each *#ate and shall not be s#b%ect to any
lien o holdback "o whate$e !#!ose'
$ectio+ ,7,. (pplication of Proceeds of the (dditional &ne Percent S0. Ta1. -
The !oceeds "om the additional one !ecent (1B) ta- on eal !o!ety acc#in& to
the S!ecial 1d#cation 3#nd (S13) shall be a#tomatically eleased to the local
school boads: .o$ided( That( in case o" !o$inces( the !oceeds shall be di$ided
e*#ally between the !o$incial and m#nici!al school boads: .o$ided( howe$e(
That the !oceeds shall be allocated "o the o!eation and maintenance o" !#blic
schools( const#ction and e!ai o" school b#ildin&s( "acilities and e*#i!ment(
ed#cational eseach( !#chase o" books and !eiodicals( and s!ots de$elo!ment
as detemined and a!!o$ed by the /ocal School 7oad'
$ectio+ ,7-. Proceeds of the Ta1 on )dle ands. - The !oceeds o" the additional
eal !o!ety ta- on idle lands shall acc#e to the es!ecti$e &eneal "#nd o" the
!o$ince o city whee the land is located' In the case o" a m#nici!ality within the
6eto!olitan 6anila Aea( the !oceeds shall acc#e e*#ally to the 6eto!olitan
6anila A#thoity and the m#nici!ality whee the land is located'
$ectio+ ,7.. Proceeds of the Special evy. - The !oceeds o" the s!ecial le$y on
lands bene"ited by !#blic woks( !o%ects and othe im!o$ements shall acc#e to
the &eneal "#nd o" the local &o$enment #nit which "inanced s#ch !#blic woks(
!o%ects o othe im!o$ements'
C%APTR VIII
$peci*l Pro3i1io+1
$ectio+ ,7/. !eneral (ssessment Revision; 01penses )ncident Thereto. - The
san&&#nian o" !o$inces( cities and m#nici!alities within the 6eto!olitan 6anila
Aea shall !o$ide the necessay a!!o!iations to de"ay the e-!enses incident to
the &eneal e$ision o" eal !o!ety assessment'
All e-!enses incident to a &eneal e$ision o" eal !o!ety assessment shall( by
odinance o" the san&&#nian& !anlalawi&an( be a!!otioned between the !o$ince
and the m#nici!ality on the basis o" the ta-able aea o" the m#nici!ality
concened'
$ectio+ ,76. Condonation or Reduction of Real Property Ta1 and )nterest. - In
case o" a &eneal "ail#e o" co!s o s#bstantial decease in the !ice o" a&ic#lt#al
o a&ibased !od#cts( o calamity in any !o$ince( city o m#nici!ality( the
san&&#nian concened( by odinance !assed !io to the "ist (1st) day o" Dan#ay
o" any yea and #!on ecommendation o" the /ocal 2isaste 0oodinatin& 0o#ncil(
may condone o ed#ce( wholly o !atially( the ta-es and inteest theeon "o the
s#cceedin& yea o yeas in the city o m#nici!ality a""ected by the calamity'
$ectio+ ,77. Condonation or Reduction of Ta1 by the President of the Philippines.
- The .esident o" the .hili!!ines may( when !#blic inteest so e*#ies( condone
o ed#ce the eal !o!ety ta- and inteest "o any yea in any !o$ince o city o a
m#nici!ality within the 6eto!olitan 6anila Aea'
$ectio+ ,76. $uty of Registrar of $eeds and /otaries Public to (ssist the
Provincial- City or +unicipal (ssessor. - It shall be the d#ty o" the Re&ista o"
2eeds and notaies !#blic to "#nish the !o$incial( city o m#nici!al assesso with
co!ies o" all contacts sellin&( tans"ein&( o othewise con$eyin&( leasin&( o
mot&a&in& eal !o!ety ecei$ed by( o acknowled&ed be"oe them'
$ectio+ ,79. )nsurance Companies to .urnish )nformation. - Ins#ance com!anies
ae heeby e*#ied to "#nish the !o$incial( city o m#nici!al assesso co!ies o"
any contact o !olicy ins#ance on b#ildin&s( st#ct#es( and im!o$ements
ins#ed by them o s#ch othe doc#ments which may be necessay "o the !o!e
assessment theeo"'
$ectio+ ,60. .ees in Court (ctions. - All co#t actions( ciminal o ci$il( instit#ted
at the instance o" the !o$incial( city o m#nici!al teas#e o assesso #nde the
!o$isions o" this 0ode( shall be e-em!t "om the !ayment o" co#t and shei""+s
"ees'
$ectio+ ,61. .ees in Registration of Papers or $ocuments on Sale of $elin,uent
Real Property to Province- City or +unicipality. - All ceti"icates( doc#ments( and
!a!es co$ein& the sale o" delin*#ent !o!ety to the !o$ince( city o
m#nici!ality( i" e&isteed in the Re&isty o" .o!ety( shall be e-em!t "om the
doc#mentay stam! ta- and e&istation "ees'
$ectio+ ,6,. Real Property (ssessment /otices or &%ner5s Copies of Ta1
$eclarations to be 01empt from Postal Charges or .ees. - All eal !o!ety
assessment notices o owne+s co!ies o" ta- declaation sent tho#&h the mails by
the assesso shall be e-em!t "om the !ayment o" !ostal cha&es o "ees'
$ectio+ ,6-. Sale and .orfeiture Before 0ffectivity of Code. - Ta- delin*#encies
inc#ed( and sales and "o"eit#es o" delin*#ent eal !o!ety e""ected( be"oe the
e""ecti$ity o" this 0ode shall be &o$ened by the !o$isions o" a!!licable laws then
in "oce'
TITL III
$%AR$ OF LOCAL GOVRN!NT 5NIT$ IN T% PROCD$ OF
NATIONAL TA?$
C%APTR I
Allot4e+t o2 I+ter+*l Re3e+ue
$ectio+ ,6.. (llotment of )nternal Revenue Ta1es. - /ocal &o$enment #nits shall
ha$e a shae in the national intenal e$en#e ta-es based on the collection o" the
thid "iscal yea !ecedin& the c#ent "iscal yea as "ollows:
(a) 4n the "ist yea o" the e""ecti$ity o" this 0ode( thity !ecent (3;B),
(b) 4n the second yea( thity-"i$e !ecent (35B), and
(c) 4n the thid yea and theea"te( "oty !ecent (4;B)'
.o$ided( That in the e$ent that the national &o$enment inc#s an #nmana&eable
!#blic secto de"icit( the .esident o" the .hili!!ines is heeby a#thoi)ed( #!on
the ecommendation o" Secetay o" 3inance( Secetay o" Inteio and /ocal
?o$enment and Secetay o" 7#d&et and 6ana&ement( and s#b%ect to
cons#ltation with the !esidin& o""ices o" both >o#ses o" 0on&ess and the
!esidents o" the Ali&aA( to make the necessay ad%#stments in the intenal e$en#e
allotment o" local &o$enment #nits b#t in no case shall the allotment be less than
thity !ecent (3;B) o" the collection o" national intenal e$en#e ta-es o" the thid
"iscal yea !ecedin& the c#ent "iscal yea: .o$ided( "#the( That in the "ist yea
o" the e""ecti$ity o" this 0ode( the local &o$enment #nits shall( in addition to the
thity !ecent (3;B) intenal e$en#e allotment which shall incl#de the cost o"
de$ol$ed "#nctions "o essential !#blic se$ices( be entitled to ecei$e the amo#nt
e*#i$alent to the cost o" de$ol$ed !esonal se$ices'
$ectio+ ,6/. (llocation to ocal !overnment *nits. - The shae o" local
&o$enment #nits in the intenal e$en#e allotment shall be collected in the
"ollowin& manne:
(a) .o$inces - Twenty-thee !ecent (:3B),
(b) 0ities - Twenty-thee !ecent (:3B),
(c) 6#nici!alities - Thity-"o# !ecent (34B), and
(d) 7aan&ays - Twenty !ecent (:;B)
.o$ided( howe$e( That the shae o" each !o$ince( city( and m#nici!ality shall be
detemined on the basis o" the "ollowin& "om#la:
(a) .o!#lation - 3i"ty !ecent (5;B),
(b) /and Aea - Twenty-"i$e !ecent (:5B), and
(c) 1*#al shain& - Twenty-"i$e !ecent (:5B)
.o$ided( "#the( That the shae o" each baan&ay with a !o!#lation o" not less
than one h#nded (1;;) inhabitants shall not be less than 1i&hty tho#sand
(.8;(;;;';;) !e ann#m cha&eable a&ainst the twenty !ecent (:;B) shae o" the
baan&ay "om the intenal e$en#e allotment( and the balance to be allocated on
the basis o" the "ollowin& "om#la:
(a) 4n the "ist yea o" the e""ecti$ity o" this 0ode:
(1) .o!#lation - 3oty !ecent (4;B), and
(:) 1*#al shain& - Si-ty !ecent (8;B)
(b) 4n the second yea:
(1) .o!#lation - 3i"ty !ecent (5;B), and
(:) 1*#al shain& - 3i"ty !ecent (5;B)
(c) 4n the thid yea and theea"te:
(1) .o!#lation - Si-ty !ecent (8;B), and
(:) 1*#al shain& - 3oty !ecent (4;B)'
.o$ided( "inally( That the "inancial e*#iements o" baan&ays ceated by local
&o$enment #nits a"te the e""ecti$ity o" this 0ode shall be the es!onsibility o" the
local &o$enment #nit concened'
$ectio+ ,66. (utomatic Release of Shares. -
(a) The shae o" each local &o$enment #nit shall be eleased( witho#t need
o" any "#the action( diectly to the !o$incial( city( m#nici!al o baan&ay
teas#e( as the case may be( on a *#ately basis within "i$e (5) days a"te
the end o" each *#ate( and which shall not be s#b%ect to any lien o
holdback that may be im!osed by the national &o$enment "o whate$e
!#!ose'
(b) 5othin& in this 0ha!te shall be #ndestood to diminish the shae o"
local &o$enment #nits #nde e-istin& laws'
$ectio+ ,67. ocal $evelopment Pro>ects. - 1ach local &o$enment #nit shall
a!!o!iate in its ann#al b#d&et no less than twenty !ecent (:;B) o" its ann#al
intenal e$en#e allotment "o de$elo!ment !o%ects' 0o!ies o" the de$elo!ment
!lans o" local &o$enment #nits shall be "#nished the 2e!atment o" Inteio and
/ocal ?o$enment'
$ectio+ ,66. Rules and Regulations. - The Secetay o" 3inance( in cons#ltation
with the Secetay o" 7#d&et and 6ana&ement( shall !om#l&ate the necessay
#les and e&#lations "o a sim!li"ied disb#sement scheme desi&ned "o the
s!eedy and e""ecti$e en"ocement o" the !o$isions o" this 0ha!te'
C%APTR II
$&*re o2 Loc*l Go3er+4e+t 5+it1 i+ t&e N*tio+*l 9e*lt&
$ectio+ ,69. Share in the Proceeds from the $evelopment and *tili'ation of the
/ational 2ealth. - /ocal &o$enment #nits shall ha$e an e*#itable shae in the
!oceeds dei$ed "om the #tili)ation and de$elo!ment o" the national wealth
within thei es!ecti$e aeas( incl#din& shain& the same with the inhabitants by
way o" diect bene"its'
$ectio+ ,90. (mount of Share of ocal !overnment *nits. - /ocal &o$enment
#nits shall( in addition to the intenal e$en#e allotment( ha$e a shae o" "oty
!ecent (4;B) o" the &oss collection dei$ed by the national &o$enment "om the
!ecedin& "iscal yea "om minin& ta-es( oyalties( "oesty and "ishey cha&es(
and s#ch othe ta-es( "ees( o cha&es( incl#din& elated s#cha&es( inteests( o
"ines( and "om its shae in any co-!od#ction( %oint $ent#e o !od#ction shain&
a&eement in the #tili)ation and de$elo!ment o" the national wealth within thei
teitoial %#isdiction'
$ectio+ ,91. Share of the ocal !overnments from any !overnment (gency or
&%ned or Controlled Corporation. - /ocal &o$enment #nits shall ha$e a shae
based on the !ecedin& "iscal yea "om the !oceeds dei$ed by any &o$enment
a&ency o &o$enment-owned o contolled co!oation en&a&ed in the #tili)ation
and de$elo!ment o" the national wealth based on the "ollowin& "om#la whiche$e
will !od#ce a hi&he shae "o the local &o$enment #nit:
(a) 4ne !ecent (1B) o" the &oss sales o ecei!ts o" the !ecedin& calenda
yea, o
(b) 3oty !ecent (4;B) o" the minin& ta-es( oyalties( "oesty and "ishey
cha&es and s#ch othe ta-es( "ees o cha&es( incl#din& elated s#cha&es(
inteests( o "ines the &o$enment a&ency o &o$enment owned o
contolled co!oation wo#ld ha$e !aid i" it wee not othewise e-em!t'
$ectio+ ,9,. (llocation of Shares. - The shae in the !ecedin& Section shall be
distib#ted in the "ollowin& manne:
(a) <hee the nat#al eso#ces ae located in the !o$ince:
(1) .o$ince - Twenty !ecent (:;B),
(:) 0om!onent 0ity=6#nici!ality - 3oty-"i$e !ecent (45B), and
(3) 7aan&ay - Thity-"i$e !ecent (35B)
.o$ided( howe$e( That whee the nat#al eso#ces ae located in two (:)
o moe !o$inces( o in two (:) o moe com!onent cities o m#nici!alities
o in two (:) o moe baan&ays( thei es!ecti$e shaes shall be com!#ted
on the basis o":
(1) .o!#lation - Se$enty !ecent (9;B), and
(:) /and aea - Thity !ecent (3;B)
(b) <hee the nat#al eso#ces ae located in a hi&hly #bani)ed o
inde!endent com!onent city:
(1) 0ity - Si-ty-"i$e !ecent (85B), and
(:) 7aan&ay - Thity-"i$e !ecent (35B)
.o$ided( howe$e( That whee the nat#al eso#ces ae located in s#ch
two (:) o moe cities( the allocation o" shaes shall be based on the "om#la
on !o!#lation and land aea as s!eci"ied in !aa&a!h (a) o" this Section'
$ectio+ ,9-. Remittance of the Share of ocal !overnment *nits. - The shae o"
local &o$enment #nits "om the #tili)ation and de$elo!ment o" national wealth
shall be emitted in accodance with Section :88 o" this 0ode: .o$ided( howe$e(
That in the case o" any &o$enment a&ency o &o$enment-owned o contolled
co!oation en&a&ed in the #tili)ation and de$elo!ment o" the national wealth(
s#ch shae shall be diectly emitted to the !o$incial( city( m#nici!al o baan&ay
teas#e concened within "i$e (5) days a"te the end o" each *#ate'
$ectio+ ,9.. $evelopment and ivelihood Pro>ects. - The !oceeds "om the shae
o" local &o$enment #nits !#s#ant to this cha!te shall be a!!o!iated by thei
es!ecti$e san&&#nian to "inance local &o$enment and li$elihood !o%ects:
.o$ided( howe$e( That at least ei&hty !ecent (8;B) o" the !oceeds dei$ed
"om the de$elo!ment and #tili)ation o" hydothemal' &eothemal( and othe
so#ces o" ene&y shall be a!!lied solely to lowe the cost o" electicity in the local
&o$enment #nit whee s#ch a so#ce o" ene&y is located'
TITL IV
Cre'it Fi+*+ci+7
$ectio+ ,9/. Scope. - This Title shall &o$en the !owe o" local &o$enment #nits
to ceate indebtedness and to ente into cedit and othe "inancial tansactions'
$ectio+ ,96. !eneral Policy. -
(a) It shall be the basic !olicy that any local &o$enment #nit may ceate
indebtedness( and a$ail o" cedit "acilities to "inance local in"ast#ct#e and
othe socio-economic de$elo!ment !o%ects in accodance with the
a!!o$ed local de$elo!ment !lan and !#blic in$estment !o&am'
(b) A local &o$enment #nit may a$ail o" cedit lines "om &o$enment o
!i$ate banks and lendin& instit#tions "o the !#!ose o" stabili)in& local
"inances'
$ectio+ ,97. oans- Credits- and &ther .orms of )ndebtedness of ocal
!overnment *nits. -
(a) A local &o$enment #nit may contact loans( cedits( and othe "oms o"
indebtedness with any &o$enment o domestic !i$ate bank and othe
lendin& instit#tions to "inance the const#ction( installation( im!o$ement(
e-!ansion( o!eation( o maintenance o" !#blic "acilities( in"ast#ct#e
"acilities( ho#sin& !o%ects( the ac*#isition o" eal !o!ety( and the
im!lementation o" othe ca!ital in$estment !o%ects( s#b%ect to s#ch tems
and conditions as may be a&eed #!on by the local &o$enment #nit and the
lende' The !oceeds "om s#ch tansactions shall acc#e diectly to the
local &o$enment #nit concened'
(b) A local &o$enment #nit may likewise sec#e "om any &o$enment
bank and lendin& instit#tion shot( medi#m and lon&-tem loans and
ad$ances a&ainst sec#ity o" eal estate o othe acce!table assets "o the
establishment( de$elo!ment( o e-!ansion o" a&ic#lt#al( ind#stial(
commecial( ho#se "inancin& !o%ects( li$elihood !o%ects( and othe
economic ente!ises'
(c) ?o$enment "inancial and othe lendin& instit#tions ae heeby
a#thoi)ed to &ant loans( cedits( and othe "oms o" indebtedness o#t o"
thei loanable "#nds to local &o$enment #nits "o !#!oses s!eci"ied abo$e'
$ectio+ ,96. $eferred6Payment and other .inancial Schemes. - .o$incial( city
and m#nici!al &o$enments may likewise ac*#ie !o!ety( !lant( machiney(
e*#i!ment( and s#ch necessay accessoies #nde a s#!!lie+s cedit( de"eed
!ayment !lan( o eithe "inancial scheme'
$ectio+ ,99. Bonds and &ther ong6Term Securities. - S#b%ect to the #les and
e&#lations o" the 0ental 7ank and the Sec#ities and 1-chan&e 0ommission(
!o$inces( cities( and m#nici!alities ae heeby a#thoi)ed to iss#e bonds(
debent#es( sec#ities( collateals( notes and othe obli&ations to "inance sel"-
li*#idatin&( income-!od#cin& de$elo!ment o li$elihood !o%ects !#s#ant to the
!ioities established in the a!!o$ed local de$elo!ment !lan o the !#blic
in$estment !o&am' The san&&#nian concened shall( tho#&h an odinance
a!!o$ed by a ma%oity o" all its membes( declae and state the tems and
conditions o" the bonds and the !#!ose "o which the !o!osed indebtedness is to
be inc#ed'
$ectio+ -00. )nter6ocal !overnment oans- !rants- and Subsidies. - .o$inces(
cities( and m#nici!alities may( #!on a!!o$al o" the ma%oity o" all membes o" the
san&&#nian concened and in amo#nts not e-ceedin& thei s#!l#s "#nds( e-tend
loans( &ants( o s#bsidies to othe local &o$enment #nits #nde s#ch tems and
conditions as may be a&eed #!on by the contactin& !aties'
/ocal &o$enment #nits may( #!on a!!o$al o" thei es!ecti$e san&&#nian( %ointly
o se$eally contact loans( cedits( and othe "oms o" indebtedness "o !#!oses
m#t#ally bene"icial to them'
$ectio+ -01. oans from .unds Secured by the /ational !overnment from
.oreign Sources. -
(a) The .esident( o his d#ly a#thoi)ed e!esentati$e( may( tho#&h any
&o$enment "inancial o othe lendin& instit#tion( elend to any !o$ince(
city( m#nici!ality( o baan&ay( the !oceeds o" loans contacted with
"oei&n "inancial instit#tions o othe intenational "#ndin& a&encies "o the
!#!ose o" "inancin& the const#ction( installation( im!o$ement(
e-!ansion( o!eation( o maintenance o" !#blic #tilities and "acilities(
in"ast#ct#e "acilities( o ho#sin& !o%ects( the ac*#isition o" eal !o!ety(
and the im!lementation o" othe ca!ital in$estment !o%ects( s#b%ect to s#ch
tems and conditions as may be a&eed #!on by the .esident and the local
&o$enment #nit' The !oceeds "om s#ch loans shall acc#e diectly to the
local &o$enment concened'
(b) The .esident may likewise a#thoi)e the elendin& to local &o$enment
#nits the !oceeds o" &ants sec#ed "om "oei&n so#ces( s#b%ect to the
!o$isions o" e-istin& laws and the a!!licable &ant a&eements' (c)
Re!ayment o amoti)ation o" loans incl#din& acc#ed inteest theeon( may
be "inanced !atly "om the income o" the !o%ects o se$ices and "om the
e&#la income o" the local &o$enment #nit( which m#st be !o$ided "o
and a!!o!iated e&#laly in its ann#al b#d&et #ntil the loan and the
inteest theeon shall ha$e been "#lly !aid'
$ectio+ -0,. .inancing- Construction- +aintenance- &peration- and +anagement
of )nfrastructure Pro>ects by the Private Sector. -
(a) /ocal &o$enment #nits may ente into contacts with any d#ly
!e*#ali"ied indi$id#al contacto( "o the "inancin&( const#ction(
o!eation( and maintenance o" any "inancially $iable in"ast#ct#e
"acilities( #nde the b#ild-o!eate-tans"e a&eement( s#b%ect to the
a!!licable !o$isions o" Re!#blic Act 5#mbeed Si-ty-nine h#nded "i"ty-
se$en (R'A' 5o' 8C59) a#thoi)in& the "inancin&( const#ction( o!eation
and maintenance o" in"ast#ct#e !o%ects by the !i$ate secto and the
#les and e&#lations iss#ed thee#nde and s#ch tems and conditions
!o$ided in this Section'
(b) /ocal &o$enment #nits shall incl#de in thei es!ecti$e local
de$elo!ment !lans and !#blic in$estment !o&ams !ioity !o%ects that
may be "inanced( const#cted( o!eated and maintained by the !i$ate secto
#nde this Section' It shall be the d#ty o" the local &o$enment #nit
concened to disclose to the !#blic all !o%ects eli&ible "o "inancin& #nde
this Section( incl#din& o""icial noti"ication o" d#ly e&isteed contactos
and !#blications in news!a!es o" &eneal o local cic#lation and in
cons!ic#o#s and accessible !#blic !laces' /ocal !o%ects #nde the b#ild-
o!eate-and-tans"e a&eement shall be con"imed by the local
de$elo!ment co#ncils'
(c) .o%ects im!lemented #nde this Section shall be s#b%ect to the
"ollowin& tems and conditions:
(1) The !o$incial( city o m#nici!al en&inee( as the case may be(
#!on "omal e*#est in witin& by the local chie" e-ec#ti$e( shall
!e!ae the !lans and s!eci"ications "o the !o!osed !o%ects( which
shall be s#bmitted to the san&&#nian "o a!!o$al'
(:) @!on a!!o$al by the san&&#nian o" the !o%ect !lans and
s!eci"ications( the !o$incial( city( o m#nici!al en&inee shall( as the
case may be( ca#se to be !#blished once e$ey week( "o two (:)
consec#ti$e weeks in at least one (1) local news!a!e which is
cic#lated in the e&ion( !o$ince( city o m#nici!ality in which the
!o%ect is to be im!lemented( a notice in$itin& all d#ly *#ali"ied
contactos to !atici!ate in a !#blic biddin& "o the !o%ects so
a!!o$ed' The cond#ct o" !#blic biddin& and awad o" contacts "o
local &o$enment !o%ects #nde this Section shall be in accodance
with this 0ode and othe a!!licable laws( #les and e&#lations'
In the case o" a b#ild-o!eate-and-tans"e a&eement( the contact
shall be awaded to the lowest com!lyin& bidde whose o""e is
deemed most ad$anta&eo#s to the local &o$enment and based on the
!esent $al#e o" its !o!osed tolls( "ees( entals( and cha&es o$e a
"i-ed tem "o the "acility to be const#cted( o!eated( and
maintained accodin& to the !escibed minim#m desi&n and
!e"omance standads( !lans( and s!eci"ications' 3o this !#!ose(
the winnin& contacto shall be a#tomatically &anted by the local
&o$enment #nit concened the "anchise to o!eate and maintain the
"acility( incl#din& the collection o" tolls( "ees( entals( and cha&es in
accodance with s#bsection (c-4) heeo"'
In the case o" a b#ild-o!eate-and-tans"e a&eement( the contact
shall be awaded to the lowest com!lyin& bidde based on the
!esent $al#e o" its !o!osed sched#le o" amoti)ation !ayments "o
the "acility to be const#cted accodin& to the !escibed minim#m
desi&n and !e"omance standads( !lans( and s!eci"ications'
(3) Any contacto who shall #ndetake the !osec#tion o" any
!o%ect #nde this Section shall !ost the e*#ied bonds to !otect the
inteest o" the !o$ince( city( o m#nici!ality( in s#ch amo#nts as
may be "i-ed by the san&&#nian concened and the !o$incial( city o
m#nici!al en&inee shall not( as the case may be( allow any
contacto to initiate the !osec#tion o" !o%ects #nde this Section
#nless s#ch contacto !esents !oo" o e$idence that he has !osted
the e*#ied bond'
(4) The contacto shall be entitled to a easonable et#n o" its
in$estment in accodance with its bid !o!osal as acce!ted by the
local &o$enment #nit concened'
In the case o" a b#ild-o!eate-and-tans"e a&eement( the e!ayment
shall be made by a#thoi)in& the contacto to cha&e and collect
easonable tolls( "ees( entals( and cha&es "o the #se o" the !o%ect
"acility not e-ceedin& those !o!osed in the bid and inco!oated in
the contact: .o$ided( That the local &o$enment #nit concened
shall( based on easonableness and e*#ity( a!!o$e the tolls( "ees(
entals and cha&es: .o$ided( "#the( That the im!osition and
collection o" tolls( "ees( entals and cha&es shall be "o a "i-ed
!eiod as !o!osed in the bid and inco!oated in the contact which
shall in no case e-ceed "i"ty (5;) yeas: .o$ided( "inally( That
d#in& the li"etime o" the contact( the contacto shall #ndetake the
necessay maintenance and e!ai o" the "acility in accodance with
standads !escibed in the biddin& doc#ments and in the contact'
In the case o" a b#ild-o!eate-and-tans"e a&eement( the e!ayment
shall be made tho#&h amoti)ation !ayments in accodance with the
sched#le !o!osed in the bid and inco!oated in the contact'
In case o" land eclamation o const#ction o" ind#stial estates( the
e!ayment !lan may consist o" the &ant o" a !otion o !ecenta&e
o" the eclaimed land o the ind#stial estate const#cted'
(5) 1$ey in"ast#ct#e !o%ect #ndetaken #nde this Section shall
be const#cted( o!eated( and maintained by the contacto #nde the
technical s#!e$ision o" the local &o$enment #nit and in accodance
with the !lans( s!eci"ications( standads( and costs a!!o$ed by it'
(d) The !o$incial( city( o m#nici!al le&al o""ice shall( as the case may be(
e$iew the contacts e-ec#ted !#s#ant to this Section to detemine thei
le&ality( $alidity( en"oceability and coectness o" "om'
$ectio+ -0-. Remedies and Sanctions. - /ocal &o$enment #nit shall a!!o!iate
in thei es!ecti$e ann#al b#d&ets s#ch amo#nts as ae s#""icient to !ay the loans
and othe indebtedness inc#ed o edeem o etie bonds( debent#es( sec#ities(
notes and othe obli&ations iss#ed #nde this Title: .o$ided( That "ail#e to
!o$ide the a!!o!iations heein e*#ied shall ende thei ann#al b#d&ets
ino!eati$e'
TITL V
Loc*l Fi1c*l A'4i+i1tr*tio+
C%APTR I
Ge+er*l Pro3i1io+1
$ectio+ -0.. Scope. - This Title shall &o$en the cond#ct and mana&ement o"
"inancial a""ais( tansactions( and o!eations o" !o$inces( cities( m#nici!alities(
and baan&ays'
$ectio+ -0/. .undamental Principles. - The "inancial a""ais( tansactions( and
o!eations o" local &o$enment #nits shall be &o$ened by the "ollowin&
"#ndamental !inci!les:
(a) 5o money shall be !aid o#t o" the local teas#y e-ce!t in !#s#ance o"
an a!!o!iations odinance o law,
(b) /ocal &o$enment "#nds and monies shall be s!ent solely "o !#blic
!#!oses,
(c) /ocal e$en#e is &eneated only "om so#ces e-!essly a#thoi)ed by
law o odinance( and collection theeo" shall at all times be acknowled&ed
!o!ely,
(d) All monies o""icially ecei$ed by a local &o$enment o""ice in any
ca!acity o on any occasion shall be acco#nted "o as local "#nds( #nless
othewise !o$ided by law,
(e) T#st "#nds in the local teas#y shall not be !aid o#t e-ce!t in
"#l"illment o" the !#!ose "o which the t#st was ceated o the "#nds
ecei$ed,
(") 1$ey o""ice o" the local &o$enment #nit whose d#ties !emit o
e*#ie the !ossession o c#stody o" local "#nds shall be !o!ely bonded(
and s#ch o""ice shall be acco#ntable and es!onsible "o said "#nds and "o
the sa"ekee!in& theeo" in con"omity with the !o$isions o" law,
(&) /ocal &o$enments shall "om#late so#nd "inancial !lans( and local
b#d&ets shall be based on "#nctions( acti$ities( and !o%ects( in tems o"
e-!ected es#lts,
(h) /ocal b#d&et !lans and &oals shall( as "a as !acticable( be hamoni)ed
with national de$elo!ment !lans( &oals( and state&ies in ode to o!timi)e
the #tili)ation o" eso#ces and to a$oid d#!lication in the #se o" "iscal and
!hysical eso#ces,
(i) /ocal b#d&ets shall o!eationali)e a!!o$ed local de$elo!ment !lans,
(%) /ocal &o$enment #nits shall ens#e that thei es!ecti$e b#d&ets
inco!oate the e*#iements o" thei com!onent #nits and !o$ide "o
e*#itable allocation o" eso#ces amon& these com!onent #nits,
(k) 5ational !lannin& shall be based on local !lannin& to ens#e that the
needs and as!iations o" the !eo!le as atic#lated by the local &o$enment
#nits in thei es!ecti$e local de$elo!ment !lans ae consideed in the
"om#lation o" b#d&ets o" national line a&encies o o""ices,
(l) 3iscal es!onsibility shall be shaed by all those e-ecisin& a#thoity
o$e the "inancial a""ais( tansactions( and o!eations o" the local
&o$enment #nits, and
(m) The local &o$enment #nit shall endea$o to ha$e a balanced b#d&et in
each "iscal yea o" o!eation'
$ectio+ -06. $efinitions. - <hen #sed in this Title( the tem -
(a) AAnn#al 7#d&etA e"es to a "inancial !lan embodyin& the estimates o"
income and e-!endit#es "o one (1) "iscal yea,
(b) AA!!o!iationA e"es to an a#thoi)ation made by odinance( diectin&
the !ayment o" &oods and se$ices "om local &o$enment "#nds #nde
s!eci"ied conditions o "o s!eci"ic !#!oses,
(c) A7#d&et 2oc#mentA e"es to the inst#ment #sed by the local chie"
e-ec#ti$e to !esent a com!ehensi$e "inancial !lan to the san&&#nian
concened,
(d) A0a!ital 4#tlaysA e"es to a!!o!iations "o the !#chase o" &oods and
se$ices( the bene"its o" which e-tend beyond the "iscal yea and which add
to the assets o" the local &o$enment #nit concened( incl#din& in$estments
in !#blic #tilities s#ch as !#blic makets and sla#&hteho#ses,
(e) A0ontin#in& A!!o!iationA e"es to an a!!o!iation a$ailable to
s#!!ot obli&ations "o a s!eci"ied !#!ose o !o%ects( s#ch as those "o the
const#ction o" !hysical st#ct#es o "o the ac*#isition o" eal !o!ety o
e*#i!ment( e$en when these obli&ations ae inc#ed beyond the b#d&et
yea,
(") A0#ent 4!eatin& 1-!endit#esA e"es to a!!o!iations "o the
!#chase o" &oods and se$ices "o the cond#ct o" nomal local &o$enment
o!eations within the "iscal yea( incl#din& &oods and se$ices that will be
#sed o cons#med d#in& the b#d&et yea,
(&) A1-!ected Res#ltsA e"es to the se$ices( !od#cts( o bene"its that shall
acc#e to the !#blic( estimated in tems o" !e"omance meas#es o
!hysical ta&ets,
(h) A3#ndA e"es to a s#m o" money( o othe assets con$etible to cash( set
aside "o the !#!ose o" cayin& o#t s!eci"ic acti$ities o attainin& cetain
ob%ecti$es in accodance with s!ecial e&#lations( estictions( o
limitations( and constit#tes as inde!endent "iscal and acco#ntin& entity,
(i) AIncomeA e"es to all e$en#es and ecei!ts collected o ecei$ed
"omin& the &oss accetions o" "#nds o" the local &o$enment #nit,
(%) A4bli&ationsA e"es to an amo#nt committed to be !aid by the local
&o$enment #nit "o any law"#l act made by an acco#ntable o""ice "o and
in behal" o" the local #nit concened,
(k) A.esonal Se$icesA e"es to a!!o!iations "o the !ayment o" salaies(
wa&es and othe com!ensation o" !emanent( tem!oay( contact#al( and
cas#al em!loyees o" the local &o$enment #nit,
(l) ARecei!tsA e"es to income eali)ed "om o!eations and acti$ities o" the
local &o$enment o ae ecei$ed by it in the e-ecise o" its co!oate
"#nctions( consistin& o" cha&es "o se$ices endeed( con$eniences
"#nished( o the !ice o" a commodity sold( as well as loans( contib#tions
o aids "om othe entities( e-ce!t !o$isional ad$ances "o b#d&etay
!#!oses, and
(m) ARe$en#eA e"es to income dei$ed "om the e&#la system o" ta-ation
en"oced #nde a#thoity o" law o odinance( and( as s#ch( acc#e moe o
less e&#laly e$ey yea'
C%APTR II
Loc*l *+' Ot&er $peci*l Fu+'1
ARTICL I
Receipt1, $*2eBeepi+7 Article *+' Di1po1itio+ o2 Loc*l Fu+'1
$ectio+ -07. Remittance of !overnment +onies to the ocal Treasury. - 4""ices
o" local &o$enment a#thoi)ed to ecei$e and collect monies aisin& "om ta-es(
e$en#es( o ecei!ts o" any kind shall emit the "#ll amo#nt ecei$ed and collected
to the teas#y o" s#ch local &o$enment #nit which shall be cedited to the
!atic#la acco#nt o acco#nts to which the monies in *#estion !o!ely belon&'
$ectio+ -06. ocal .unds. - 1$ey local &o$enment #nit shall maintain a ?eneal
3#nd which shall be #sed to acco#nt "o s#ch monies and eso#ces as may be
ecei$ed by and disb#sed "om the local teas#y' The ?eneal 3#nd shall consist
o" monies and eso#ces o" the local &o$enment which ae a$ailable "o the
!ayment o" e-!endit#es( obli&ations o !#!oses not s!eci"ically declaed by law
as acc#in& and cha&eable to( o !ayable "om( any othe "#nd'
$ectio+ -09. Special .unds. - Thee shall be maintained in e$ey !o$incial( city(
o m#nici!al teas#y the "ollowin& s!ecial "#nds:
(a) S!ecial 1d#cation 3#nd (S13) shall consist o" the es!ecti$e shaes o"
!o$inces( cities( m#nici!alities and baan&ays in the !oceeds o" the
additional ta- on eal !o!ety to be a!!o!iated "o !#!oses !escibed in
Section :9: o" this 0ode, and
(b) T#st 3#nds shall consist o" !i$ate and !#blic monies which ha$e
o""icially come into the !ossession o" the local &o$enment o o" a local
&o$enment o""icial as t#stee( a&ent o administato( o which ha$e been
ecei$ed as a &#aanty "o the "#l"illment o" some obli&ation' A t#st "#nd
shall only be #sed "o the s!eci"ic !#!ose "o which it was ceated o "o
which it came into the !ossession o" the local &o$enment #nit'
$ectio+ -10. Separation of Boo4s and $epository (ccounts. - /ocal acco#ntants
and teas#es shall maintain se!aate books and de!ositoy acco#nts( es!ecti$ely(
"o each "#nd in thei c#stody o administation #nde s#ch #les and e&#lations as
the 0ommission on A#dit may !escibe'
$ectio+ -11. $epository (ccounts. - /ocal teas#es shall maintain de!ositoy
acco#nts in the name o" thei es!ecti$e local &o$enment #nits with banks(
!e"eably &o$enment-owned( located in o neaest to thei es!ecti$e aeas o"
%#isdiction' 1anin&s o" each de!ositoy acco#nt shall acc#e e-cl#si$ely theeto'
$ectio+ -1,. Separation of Personal +oney from Public .unds. - /ocal teas#es
and othe acco#ntable o""ices shall kee! monies se!aate and distinct "om local
!#blic "#nds in thei c#stody and shall not make !o"it o#t o" !#blic money o
othewise a!!ly the same to any #se not a#thoi)ed by law o odinance'
ARTICL II
$peci*l Accou+t1
$ectio+ -1-. Special (ccounts to be +aintained in the !eneral .und. - /ocal
&o$enment #nits shall maintain s!ecial acco#nts in the &eneal "#nd "o the
"ollowin&:
(a) .#blic #tilities and othe economic ente!ises,
(b) /oans( inteests( bond iss#es( and othe contib#tions "o s!eci"ic
!#!oses, and
(c) 2e$elo!ment !o%ects "#nded "om the shae o" the local &o$enment
#nit concened in the intenal e$en#e allotment and s#ch othe s!ecial
acco#nts which may be ceated by law o odinance'
Recei!ts( tans"es( and e-!endit#es in$ol$in& the "oe&oin& s!ecial acco#nts
shall be !o!ely taken #! thee#nde'
.o"its o income dei$ed the o!eation o" !#blic #tilities and othe economic
ente!ises( a"te ded#ction "o the cost o" im!o$ement( e!ai and othe elated
e-!enses o" the !#blic #tility o economic ente!ise concened( shall "ist be
a!!lied "o the et#n o" the ad$ances o loans made thee"o' Any e-cess shall
"om !at o" the &eneal "#nd o" the local &o$enment #nit concened'
C%APTR III
"u'7eti+7
ARTICL I
Loc*l Go3er+4e+t "u'7et1
$ectio+ -1.. .orm and Content. -
(a) /ocal &o$enment b#d&ets shall !imaily consists o" two (:) !ats:
(1) The estimates o" income, and
(:) The total a!!o!iations co$ein& the c#ent o!eatin&
e-!endit#es and ca!ital o#tlays'
(b) The b#d&et doc#ment shall contain:
(1) A b#d&et messa&e o" the local chie" e-ec#ti$e settin& "oth in
bie" the si&ni"icance o" the e-ec#ti$e b#d&et( !atic#laly in elation
to the a!!o$ed local de$elo!ment !lan,
(:) A bie" s#mmay o" the "#nctions( !o%ects( and acti$ities to be
accom!lished in !#s#it o" the &oals and ob%ecti$es o" the local
&o$enment #nit "o the ens#in& "iscal yea( s!eci"ically the deli$ey
o" basic se$ices o "acilities en#meated #nde Section 19 o" this
0ode,
(3) S#mmay o" "inancial statements settin& "oth:
(i) The act#al income and e-!endit#es d#in& the
immediately !ecedin& yea,
(ii) The act#al income and e-!endit#es o" the "ist two (:)
*#ates and the estimates o" income and e-!endit#es "o the
last two (:) *#ates o" the c#ent "iscal yea,
(iii) The estimates o" income "o the ens#in& "iscal yea "om
odinances and laws e-istin& at the time the !o!osed b#d&et
is tansmitted( to&ethe with othe !o!osals,
(i$) The estimated e-!endit#es necessay to cay o#t the
"#nctions( !o%ects( and acti$ities o" the local &o$enment #nit
"o the ens#in& "iscal yea,
($) All essential "acts e&adin& the bonded and othe lon&-
tem obli&ations and indebtedness o" the local &o$enment
#nit( i" any,
($i) S#mmay statement o" all stat#toy and contact#al
obli&ations d#e, and
($ii) S#ch othe "inancial statements and data as ae deemed
necessay o desiable in ode to disclose in all !acticable
detail the "inancial condition o" the local &o$enment #nit'
$ectio+ -1/. Submission of $etailed Statements of )ncome and 01penditures. - (a)
4n o be"oe the "i"teenth (15th) day o" D#ly o" each yea( local teas#es shall
s#bmit to thei es!ecti$e local chie" e-ec#ti$es a ceti"ied statement( co$ein& the
income and e-!endit#es o" the !ecedin& "iscal yea( the act#al income and
e-!endit#es o" the "ist two (:) *#ates o" the c#ent yea( and the estimated
income and e-!endit#es "o the last two (:) *#ates o" the c#ent yea'
$ectio+ -16. ocal .inance Committee. - Thee is heeby ceated in e$ey
!o$ince( city o m#nici!ality a local "inance committee to be com!osed o" the
local !lannin& and de$elo!ment o""ice( the local b#d&et o""ice( and the local
teas#e' It shall e-ecise the "ollowin& "#nctions:
(a) 2etemine the income easonably !o%ected as collectible "o the
ens#in& "iscal yea,
(b) Recommend the a!!o!iate ta- and othe e$en#e meas#es o
boowin&s which may be a!!o!iate to s#!!ot the b#d&et,
(c) Recommend to the local chie" e-ec#ti$e concened the le$el o" the
ann#al e-!endit#es and the ceilin&s o" s!endin& "o economic( social( and
&eneal se$ices based on the a!!o$ed local de$elo!ment !lans,
(d) Recommend to the local chie" e-ec#ti$e concened the !o!e allocation
o" e-!endit#es "o each de$elo!ment acti$ity between c#ent o!eatin&
e-!endit#es and ca!ital o#tlays,
(e) Recommend to the local chie" e-ec#ti$e concened the amo#nt to be
allocated "o ca!ital o#tlay #nde each de$elo!ment acti$ity o
in"ast#ct#e !o%ect,
(") Assist the san&&#nian& !anlalawi&an in the e$iew and e$al#ation o"
b#d&et o" com!onent cities and m#nici!alities in the case o" !o$incial
"inance committee( the baan&ay b#d&ets in the case o" city o m#nici!al
"inance committee( and ecommend the a!!o!iate action theeon,
(&) Assist the san&&#nian concened in the analysis and e$iew o" ann#al
e&#la and s#!!lemental b#d&ets o" the es!ecti$e local &o$enment #nit to
detemine com!liance with stat#toy and administati$e e*#iements, and
(h) 0ond#ct semi-ann#al e$iew and &eneal e-amination o" cost and
accom!lishments a&ainst !e"omance standads a!!lied in #ndetakin&
de$elo!ment !o%ects'
A co!y o" this e!ot shall be "#nished the local chie" e-ec#ti$e and the
san&&#nian concened( and shall be !osted in cons!ic#o#s and !#blicly accessible
!laces in the !o$inces( cities( m#nici!alities and baan&ays'
$ectio+ -17. Submission of Budget Proposals by Heads or $epartments or
&ffices. -
(a) 1ach head o" de!atment o o""ice shall s#bmit a b#d&et !o!osal "o his
de!atment o o""ice to the local chie" e-ec#ti$e on o be"oe the "i"teenth
(15th) o" D#ly o" each yea: .o$ided( That the b#d&et !o!osal o" each
de!atment o" o""ice shall be cate&oi)ed #nde eithe economic( social o
&eneal se$ices: .o$ided( "#the( That each se$ice shall be co$eed by
the b#d&et o" at least one (1) de!atment o o""ice o" the local &o$enment
#nit concened'
The said b#d&et !o!osal shall be !e!aed in accodance with s#ch !olicy
and !o&am &#idelines as the local chie" e-ec#ti$e concened may iss#e in
con"omity with the local de$elo!ment !lan( the b#d&etay ceilin&s
!escibed by the local "inance committee( and the &eneal e*#iements
!escibed in this Title'
(b) 7#d&et !o!osals o" de!atments o o""ices shall be di$ided into two (:)
!imay cate&oies( namely: the c#ent o!eatin& e-!endit#es and the
ca!ital o#tlays' S#ch b#d&et !o!osals shall contain the "ollowin&
in"omation:
(1) 4b%ecti$es( "#nctions( and !o%ects showin& the &eneal chaacte
and elati$e im!otance o" the wok to be accom!lished o the
se$ices to be endeed( and the cost theeo",
(:) 4&ani)ational chats and sta""in& !attens indicatin& the list o"
!lantilla !ositions with thei coes!ondin& salaies( and !o!osals
"o eclassi"ication o" !ositions and salay chan&es( as well as the
ceation o" new !ositions with thei !o!osed salay &ade( d#ly
s#!!oted by !o!e %#sti"ication,
(3) 7ie" desci!tion o" the "#nctions( !o%ects and acti$ities "o the
ens#in& "iscal yea( e-!ected es#lts "o each "#nction( !o%ect and
acti$ity( and the nat#e o" wok to be !e"omed( incl#din& the
ob%ects o" e-!endit#es "o each "#nction( !o%ect and acti$ity,
(4) Relation o" the wok and "inancial !o!osals to a!!o$ed local
de$elo!ment !lans,
(5) 1stimated c#ent o!eatin& e-!endit#es and ca!ital o#tlays with
com!aati$e data "o the last two (:) !ecedin&( c#ent( and ens#in&
"iscal yeas, and
(8) Accom!lishment e!ots "o the last two (:) !ecedin& and
c#ent "iscal yeas'
$ectio+ -16. Preparation of the Budget by the ocal Chief 01ecutive. - @!on
ecei!t o" the statements o" income and e-!endit#es "om the teas#e( the b#d&et
!o!osals o" the heads o" de!atments and o""ices( and the estimates o" income and
b#d&etay ceilin&s "om the local "inance committee( the local chie" e-ec#ti$e
shall !e!ae the e-ec#ti$e b#d&et "o the ens#in& "iscal yea in accodance with
the !o$isions o" this Title'
The local chie" e-ec#ti$e shall s#bmit the said e-ec#ti$e b#d&et to the san&&#nian
concened not late than the si-teenth (18th) o" 4ctobe o" the c#ent "iscal yea'
3ail#e to s#bmit s#ch b#d&et on the date !escibed heein shall s#b%ect the local
chie" e-ec#ti$e to s#ch ciminal and administati$e !enalties as !o$ided "o #nde
this 0ode and othe a!!licable laws'
$ectio+ -19. egislative (uthori'ation of the Budget. - 4n o be"oe the end o" the
c#ent "iscal yea( the san&&#nian concened shall( tho#&h an odinance( the
ann#al b#d&et o" the local &o$enment #nit "o the ens#in& "iscal yea on the basis
o" the estimates o" income and e-!endit#es s#bmitted by the local chie"
e-ec#ti$e'
$ectio+ -,0. 0ffectivity of Budgets. - The odinance enactin& the ann#al b#d&et
shall take e""ect at the be&innin& o" the ens#in& calenda yea' An odinance
enactin& a s#!!lemental b#d&et( howe$e( shall take e""ect #!on its a!!o$al o on
the date "i-ed theein'
The es!onsibility "o the e-ec#tion o" the ann#al and s#!!lemental b#d&ets and
the acco#ntability thee"o shall be $ested !imaily in the local chie" e-ec#ti$e
concened'
$ectio+ -,1. Changes in the (nnual Budget. - All b#d&etay !o!osals shall be
incl#ded and consideed in the b#d&et !e!aation !ocess' A"te the local chie"
e-ec#ti$e concened shall ha$e s#bmitted the e-ec#ti$e b#d&et to the san&&#nian(
no odinance !o$idin& "o a s#!!lemental b#d&et shall be enacted( e-ce!t when
s#!!oted by "#nds act#ally a$ailable as ceti"ied by the local teas#e o by new
e$en#e so#ces'
A s#!!lemental b#d&et may also be enacted in times o" !#blic calamity by way o"
b#d&etay eali&nment to set aside a!!o!iations "o the !#chase o" s#!!lies and
mateials o the !ayment o" se$ices which ae e-ce!tionally #&ent o absol#tely
indis!ensable to !e$ent imminent dan&e to( o loss o"( li"e o !o!ety( in the
%#isdiction o" the local &o$enment #nit o in othe aeas declaed by the .esident
in a state o" calamity' S#ch odinance shall clealy indicate the so#ces o" "#nds
a$ailable "o a!!o!iations( as ceti"ied #nde oath by the local teas#e and local
acco#ntant and attested by the local chie" e-ec#ti$e( and the $aio#s items o"
a!!o!iations a""ected and the easons "o the chan&e'
$ectio+ -,,. Reversion of *ne1pended Balances of (ppropriations- Continuing
(ppropriations. - @ne-!ended balances o" a!!o!iations a#thoi)ed in the ann#al
a!!o!iations odinance shall e$et to the #na!!o!iated s#!l#s o" the &eneal
"#nd at the end o" the "iscal yea and shall not theea"te be a$ailable "o the
e-!endit#e e-ce!t by s#bse*#ent enactment' >owe$e( a!!o!iations "o ca!ital
o#tlays shall contin#e and emain $alid #ntil "#lly s!ent( e$eted o the !o%ect is
com!leted' Re$esions o" contin#in& a!!o!iations shall not be allowed #nless
obli&ations thee"o ha$e been "#lly !aid o othewise settled'
The balances o" contin#in& a!!o!iations shall be e$iewed as !at o" the ann#al
b#d&et !e!aation and the san&&#nian concened may a!!o$e( #!on
ecommendation o" the local chie" e-ec#ti$e( the e$esion o" "#nds no lon&e
needed in connection with the acti$ities "#nded by said contin#in& a!!o!iations
s#b%ect to the !o$isions o" this Section'
$ectio+ -,-. .ailure to 0nact the (nnual (ppropriations. - In case the san&&#nian
concened "ails to !ass the odinance a#thoi)in& the ann#al a!!o!iations at the
be&innin& o" the ens#in& "iscal yea( it shall contin#e to hold sessions( witho#t
additional em#neation "o its membes( #ntil s#ch odinance is a!!o$ed( and no
othe b#siness may be taken #! d#in& s#ch sessions' I" the san&&#nian still "ails to
enact s#ch odinance a"te ninety (C;) days "om the be&innin& o" the "iscal yea(
the odinance a#thoi)in& the a!!o!iations o" the !ecedin& yea shall be deemed
eenacted and shall emain in "oce and e""ect #ntil the odinance a#thoi)in& the
!o!osed a!!o!iations is !assed by the san&&#nian concened' >owe$e( only
the ann#al a!!o!iations "o salaies and wa&es o" e-istin& !ositions( stat#toy
and contact#al obli&ations( and essential o!eatin& e-!enses a#thoi)ed in the
ann#al and s#!!lemental b#d&ets "o the !ecedin& yea shall be deemed eenacted
and disb#sement o" "#nds shall be in accodance theewith'
In the im!lementation o" s#ch eenacted odinance( the local teas#e concened
shall e-cl#de "om the estimates o" income "o the !ecedin& "iscal yea those
eali)ed "om nonec#in& so#ces( like national aids( !oceeds "om loans( sale o"
assets( !io yea ad%#stments( and othe analo&o#s so#ces o" income' 5o
odinance a#thoi)in& s#!!lemental a!!o!iations shall be !assed in !lace o" the
ann#al a!!o!iations'
In case the e$ised income estimates be less than the a&&e&ate eenacted
a!!o!iations( the local teas#e concened shall accodin&ly ad$ise the
san&&#nian concened which shall( within ten (1;) days "om the ecei!t o" s#ch
ad$ice( make the necessay ad%#stments o ed#ctions' The e$ised a!!o!iations
a#thoi)ed by the san&&#nian concened shall then be the basis "o disb#sements'
$ectio+ -,.. Budgetary Re,uirements. - The b#d&ets o" local &o$enment #nits "o
any "iscal yea shall com!ly with the "ollowin& e*#iements:
(a) The a&&e&ate amo#nt a!!o!iated shall not e-ceed the estimates o"
income,
(b) 3#ll !o$ision shall be made "o all stat#toy and contact#al obli&ations
o" the local &o$enment #nit concened: .o$ided( howe$e( That the
amo#nt o" a!!o!iations "o debt se$icin& shall not e-ceed twenty !ecent
(:;B) o" the e&#la income o" the local &o$enment #nit concened,
(c) In the case o" !o$inces( cities( and m#nici!alities( aid to com!onent
baan&ays shall be !o$ided in amo#nts o" not less than 4ne tho#sand !esos
(.1(;;;';;) !e baan&ay, and
(d) 3i$e !ecent (5B) o" the estimated e$en#e "om e&#la so#ces shall
be set aside as an ann#al l#m! s#m a!!o!iation "o #n"oeseen
e-!endit#es aisin& "om the occ#ence o" calamities: .o$ided( howe$e(
That s#ch a!!o!iation shall be #sed only in the aea( o a !otion theeo"(
o" the local &o$enment #nit o othe aeas declaed by the .esident in a
state o" calamity'
$ectio+ -,/. !eneral imitations. - The #se o" the !o$incial( city( and m#nici!al
"#nds shall be s#b%ect to the "ollowin& limitations:
(a) The total a!!o!iations( whethe ann#al o s#!!lemental( "o !esonal
se$ices o" a local &o$enment #nit "o one (1) "iscal yea shall not e-ceed
"oty-"i$e !ecent (45B) in the case o" "ist to thid class !o$inces( cities
and m#nici!alities( and "i"ty-"i$e !ecent (55B) in the case o" "o#th class
o lowe( o" the total ann#al income "om e&#la so#ces eali)ed in the
ne-t !ecedin& "iscal yea' The a!!o!iations "o salaies( wa&es(
e!esentation and tans!otation allowances o" o""icials and em!loyees o"
the !#blic #tilities and economic ente!ises owned( o!eated( and
maintained by the local &o$enment #nit concened shall not be incl#ded in
the ann#al b#d&et o in the com!#tation o" the ma-im#m amo#nt "o
!esonal se$ices' The a!!o!iations "o the !esonal se$ices o" s#ch
economic ente!ises shall be cha&ed to thei es!ecti$e b#d&ets,
(b) 5o o""icial o em!loyee shall be entitled to a salay ate hi&he than the
ma-im#m "i-ed "o his !osition o othe !ositions o" e*#i$alent ank by
a!!licable laws o #les and e&#lations iss#ed thee#nde,
(c) 5o local "#nd shall be a!!o!iated to incease o ad%#st salaies o
wa&es o" o""icials and em!loyees o" the national &o$enment( e-ce!t as
may be e-!essly a#thoi)ed by law,
(d) In cases o" abolition o" !ositions and the ceation o" new ones es#ltin&
"om the abolition o" e-istin& !ositions in the caee se$ice( s#ch abolition
o ceation shall be made in accodance with !etinent !o$isions o" this
code and the ci$il se$ice law( #les and e&#lations,
(e) .ositions in the o""icial !lantilla "o caee !ositions which ae occ#!ied
by inc#mbents holdin& !emanent a!!ointments shall be co$eed by
ade*#ate a!!o!iations,
(") 5o chan&es in desi&nation o nomenclat#e o" !ositions es#ltin& in a
!omotion o demotion in ank o incease o decease in com!ensation
shall be allowed( e-ce!t when the !osition is act#ally $acant( and the "illin&
o" s#ch !ositions shall be stictly made in accodance with the ci$il se$ice
law( #les and e&#lations,
(&) The ceation o" new !ositions and salay inceases o ad%#stments shall
in no case be made etoacti$e,
(h) The ann#al a!!o!iations "o discetionay !#!oses o" the local chie"
e-ec#ti$e shall not e-ceed two !ecent (:B) o" the act#al ecei!ts dei$ed
"om basic eal !o!ety ta- in the ne-t !ecedin& calenda yea'
2iscetionay "#nds shall be disb#sed only "o !#blic !#!oses to be
s#!!oted by a!!o!iate $o#ches and s#b%ect to s#ch &#idelines as may be
!escibed by law' 5o amo#nt shall be a!!o!iated "o the same !#!ose
e-ce!t as a#thoi)ed #nde this Section'
$ectio+ -,6. Revie% of (ppropriation &rdinances of Provinces- Highly6*rbani'ed
Cities- )ndependent Component Cities- and +unicipalities %ithin the +etropolitan
+anila (rea. - The 2e!atment o" 7#d&et and 6ana&ement shall e$iew
odinances a#thoi)in& the ann#al o s#!!lemental a!!o!iations o" !o$inces(
hi&hly-#bani)ed cities( inde!endent com!onent cities( and m#nici!alities within
the 6eto!olitan 6anila Aea in accodance with the immediately s#cceedin&
Section'
$ectio+ -,7. Revie% of (ppropriation &rdinances of Component Cities and
+unicipalities. - The san&&#nian& !anlalawi&an shall e$iew the odinance
a#thoi)in& ann#al o s#!!lemental a!!o!iations o" com!onent cities and
m#nici!alities in the same manne and within the same !eiod !escibed "o the
e$iew o" othe odinances'
I" within ninety (C;) days "om ecei!t o" co!ies o" s#ch odinance( the
san&&#nian& !anlalawi&an takes no action theeon( the same shall be deemed to
ha$e been e$iewed in accodance with law and shall contin#e to be in "#ll "oce
and e""ect' I" within the same !eiod( the san&&#nian& !anlalawi&an shall ha$e
ascetained that the odinance a#thoi)in& ann#al o s#!!lemental a!!o!iations
has not com!lied with the e*#iements set "oth in this Title( the san&&#nian&
!anlalawi&an shall( within the ninety-day !eiod heeinabo$e !escibed declae
s#ch odinance ino!eati$e in its entiety o in !at' Items o" a!!o!iation
contay to limitations !escibed in this Title o in e-cess o" the amo#nts
!escibed heein shall be disallowed o ed#ced accodin&ly'
The san&&#nian& !anlalawi&an shall within the same !eiod ad$ise the
san&&#nian& !anl#n&sod o san&&#nian& bayan concened tho#&h the local chie"
e-ec#ti$e o" any action on the odinance #nde e$iew' @!on ecei!t o" s#ch
ad$ice( the city o m#nici!al teas#e concened shall not make "#the
disb#sements o" "#nds "om any o" the items o" a!!o!iation declaed
ino!eati$e( disallowed o ed#ced'
$ectio+ -,6. $uration of (ppropriation. - A!!o!iations "o odinay
administati$e !#!oses not d#ly obli&ated shall teminate with the "iscal yea and
all #ne-!ended balances theeo" shall be a#tomatically e$eted on the thity-"ist
(31st) day o" 2ecembe o" each yea to the &eneal "#nd o" the local &o$enment
#nit'
ARTICL II
"*r*+7*) "u'7et1
$ectio+ -,9. Barangay .unds. - @nless othewise !o$ided in this Title( all the
income o" the baan&ay "om whate$e so#ce shall acc#e to its &eneal "#nd and
shall( at the o!tion o" the baan&ay concened( be ke!t as t#st "#nd in the c#stody
o" the city o m#nici!al teas#e o be de!osited in a bank( !e"eably
&o$enment-owned( sit#ated in o neaest to its aea o" %#isdiction' S#ch "#nds
shall be disb#sed in accodance with the !o$isions o" this Title' Ten !ecent
(1;B) o" the &eneal "#nd o" the baan&ay shall be set aside "o the san&&#nian&
kabataan'
$ectio+ --0. Submission of $etailed Statements of )ncome and 01penditures for
the Barangay Budgets. - 4n o be"oe the "i"teenth (15th) day o" Se!tembe o"
each yea( the baan&ay teas#e shall s#bmit to the !#non& baan&ay a statement
co$ein& the estimates o" income and e-!endit#es "o the ens#in& "iscal yea(
based on a ceti"ied statement iss#ed by the city o m#nici!al teas#e co$ein&
the estimates o" income "om local so#ces "o the baan&ay concened'
$ectio+ --1. Preparation of the Barangay Budget. -
(a) @!on ecei!t o" the statement o" income and e-!endit#es "om the
baan&ay teas#e( the !#non& baan&ay shall !e!ae the baan&ay b#d&et
"o the ens#in& "iscal yea in the manne and within the !eiod !escibed in
this Title and s#bmit the ann#al baan&ay b#d&et to the san&&#nian&
baan&ay "o le&islati$e enactment'
(b) The total ann#al a!!o!iations "o !esonal se$ices o" a baan&ay "o
one (1) "iscal yea shall not e-ceed "i"ty-"i$e !ecent (55B) o" the total
ann#al income act#ally eali)ed "om local so#ces d#in& the ne-t
!ecedin& "iscal yea'
(c) The baan&ay b#d&et shall likewise be s#b%ect to the same b#d&etay
e*#iements and limitations heeinabo$e !escibed'
$ectio+ --,. 0ffectivity of Barangay Budgets. - The odinance enactin& the ann#al
b#d&et shall take e""ect at the be&innin& o" the ens#in& calenda yea' An
odinance enactin& a s#!!lemental b#d&et( howe$e( shall take e""ect #!on its
a!!o$al o on the date "i-ed theein'
The es!onsibility "o the e-ec#tion o" the ann#al and s#!!lemental b#d&ets and
the acco#ntability thee"o shall be $ested !imaily in the !#non& baan&ay
concened'
$ectio+ ---. Revie% of the Barangay Budget. -
(a) <ithin ten (1;) days "om its a!!o$al( co!ies o" the baan&ay odinance
a#thoi)in& the ann#al a!!o!iations shall be "#nished the san&&#nian&
!anl#n&sod o the san&&#nian& bayan( as the case may be( tho#&h the city
o m#nici!al b#d&et o""ice' The san&&#nian concened shall ha$e the
!owe to e$iew s#ch odinance in ode to ens#e that the !o$isions o" this
Title ae com!lied with' I" within si-ty (8;) days a"te the ecei!t o" the
odinance( the san&&#nian concened takes no action theeon( the same
shall contin#e to be in "#ll "oce and e""ect' I" within the same !eiod( the
san&&#nian concened shall ha$e ascetained that the odinance contains
a!!o!iations in e-cess o" the estimates o" the income d#ly ceti"ied as
collectible( o that the same has not com!lied with the b#d&etay
e*#iements set "oth in this Title( the said odinance shall be declaed
ino!eati$e in its entiety o in !at' Items o" a!!o!iation contay to( o in
e-cess o"( any o" the &eneal limitations o the ma-im#m amo#nt !escibed
in this Title shall be disallowed o ed#ced accodin&ly'
(b) <ithin the !eiod heeinabo$e "i-ed( the san&&#nian& !anl#n&sod o
san&&#nian& bayan concened shall et#n the baan&ay odinance( tho#&h
the city o m#nici!al b#d&et o""ice( to the !#non& baan&ay with the ad$ice
o" action theeon "o !o!e ad%#stments( in which e$ent( the baan&ay shall
o!eate on the odinance a#thoi)in& ann#al a!!o!iations o" the !ecedin&
"iscal yea #ntil s#ch time that the new odinance a#thoi)in& ann#al
a!!o!iations shall ha$e met the ob%ections aised' @!on ecei!t o" s#ch
ad$ice( the baan&ay teas#e o the city o m#nici!al teas#e who has
c#stody o" the "#nds shall not make "#the disb#sement "om any item o"
a!!o!iation declaed ino!eati$e( disallowed( o ed#ced'
$ectio+ --.. Barangay .inancial Procedures. -
(a) The baan&ay teas#e shall collect all ta-es( "ees( and othe cha&es
d#e and contib#tions acc#in& to the baan&ay "o which he shall iss#e
o""icial ecei!ts( and shall de!osit all collections with the city o m#nici!al
teas#y o in the de!ositoy acco#nt maintained in the name o" the
baan&ay within "i$e (5) days a"te ecei!t theeo"' >e may collect eal
!o!ety ta-es and s#ch othe ta-es as may be im!osed by a !o$ince( city
o m#nici!ality that ae d#e in his baan&ay only a"te bein& de!#ti)ed by
the local teas#e concened "o the !#!ose'
(b) The baan&ay teas#e may be a#thoi)ed by the san&&#nian& baan&ay
to make diect !#chases amo#ntin& to not moe than 4ne tho#sand !esos
(.1(;;;';;) at any time "o the odinay and essential needs o" the
baan&ay' The !etty cash that the baan&ay teas#e may be a#thoi)ed to
hold "o the !#!ose shall not e-ceed twenty !ecent (:;B) o" the "#nds
a$ailable and to the cedit o" the baan&ay teas#y'
(c) The "inancial ecods o" the baan&ay shall be ke!t in the o""ice o" the
city o m#nici!al acco#ntant in sim!li"ied manne as !escibed by the
0ommission on A#dit' Re!esentati$es o" the 0ommission on A#dit shall
a#dit s#ch acco#nts ann#ally o as o"ten as may be necessay and make a
e!ot o" the a#dit to the san&&#nian& !anl#n&sod o san&&#nian& bayan( as
the case may be' The 0ommission on A#dit shall !escibe and !#t into
e""ect sim!li"ied !oced#es "o baan&ay "inances within si- (8) months
"ollowin& the e""ecti$ity o" this 0ode'
C%APTR IV
@pe+'iture1, Di1bur1e4e+t1, Accou+ti+7 *+' Accou+t*bilit)
$ectio+ --/. Prohibitions (gainst 01penditures for Religious or Private Purposes.
- 5o !#blic money o !o!ety shall be a!!o!iated o a!!lied "o eli&io#s o
!i$ate !#!oses'
$ectio+ --6. *se of (ppropriated .unds and Savings. - 3#nds shall be a$ailable
e-cl#si$ely "o the s!eci"ic !#!ose "o which they ha$e been a!!o!iated' 5o
odinance shall be !assed a#thoi)in& any tans"e o" a!!o!iations "om one item
to anothe' >owe$e( the local chie" e-ec#ti$e o the !esidin& o""ice o" the
san&&#nian concened may( by odinance( be a#thoi)ed to a#&ment any item in
the a!!o$ed ann#al b#d&et "o thei es!ecti$e o""ices "om sa$in&s in othe items
within the same e-!ense class o" thei es!ecti$e a!!o!iations'
$ectio+ --7. Restriction *pon imit of $isbursements. - 2isb#sements in
accodance with a!!o!iations in the a!!o$ed ann#al b#d&et may be made "om
any local "#nd in the c#stody o" the teas#e( b#t the total disb#sements "om any
local "#nd shall in no case e-ceed "i"ty !ecent (5;B) o" the #ncollected estimated
e$en#e acc#in& to s#ch local "#nd in addition to the act#al collections: .o$ided(
howe$e( That no cash o$eda"t in any local "#nd shall be inc#ed at the end o"
the "iscal yea'
In case o" eme&ency aisin& "om a ty!hoon( eath*#ake( o any othe calamity(
the san&&#nian concened may a#thoi)e the local teas#e to contin#e makin&
disb#sements "om any local "#nd in his !ossession in e-cess o" the limitations
heein !o$ided( b#t only "o s#ch !#!oses and amo#nts incl#ded in the a!!o$ed
ann#al b#d&ets'
Any o$eda"t which may be inc#ed at the end o" the yea in any local "#nd by
$it#e o" the !o$isions heeo" shall be co$eed with the "ist collections o" the
immediately s#cceedin& "iscal yea acc#in& to s#ch local "#nd'
$ectio+ --6. Prohibitions (gainst (dvance Payments. - 5o money shall be !aid
on acco#nt o" any contact #nde which no se$ices ha$e been endeed o &oods
deli$eed'
$ectio+ --9. Cash (dvances. - 5o cash ad$ance shall be &anted to any local
o""icial o em!loyee( electi$e o a!!ointi$e( #nless made in accodance with the
#les and e&#lations as the 0ommission on A#dit may !escibe'
$ectio+ -.0. Persons (ccountable for ocal !overnment .unds. - Any o""ice o"
the local &o$enment #nit whose d#ty !emits o e*#ies the !ossession o
c#stody o" local &o$enment "#nds shall be acco#ntable and es!onsible "o the
sa"ekee!in& theeo" in con"omity with the !o$isions o" this Title' 4the local
o""ices who( tho#&h not acco#ntable by the nat#e o" thei d#ties( may likewise be
similaly held acco#ntable and es!onsible "o local &o$enment "#nds tho#&h
thei !atici!ation in the #se o a!!lication theeo"'
$ectio+ -.1. Prohibitions (gainst Pecuniary )nterest. - <itho#t !e%#dice to
ciminal !osec#tion #nde a!!licable laws( any local teas#e( acco#ntant( b#d&et
o""ice( o othe acco#ntable local o""ice ha$in& any !ec#niay inteest( diect o
indiect( in any contact( wok o othe b#siness o" the local &o$enment #nit o"
which he is an acco#ntable o""ice shall be administati$ely liable thee"o'
$ectio+ -.,. iability for (cts $one *pon $irection of Superior &fficer- or *pon
Participation of &ther $epartment Heads or &fficers of 0,uivalent Ran4. - @nless
he e&istes his ob%ection in witin&( the local teas#e( acco#ntant( b#d&et o""ice(
o othe acco#ntable o""ice shall not be elie$ed o" liability "o ille&al o im!o!e
#se o a!!lication o de!osit o" &o$enment "#nds o !o!ety by eason o" his
ha$in& acted #!on the diection o" a s#!eio o""ice( electi$e o a!!ointi$e( o
#!on !atici!ation o" othe de!atment heads o o""ices o" e*#i$alent ank' The
s#!eio o""ice diectin&( o the de!atment head !atici!atin& in s#ch ille&al o
im!o!e #se o a!!lication o de!osit o" &o$enment "#nds o !o!ety( shall be
%ointly and se$eally liable with the local teas#e( acco#ntant( b#d&et o""ice( o
othe acco#ntable o""ice "o the s#m o !o!ety so ille&ally o im!o!ely #sed(
a!!lied o de!osited'
$ectio+ -.-. Prohibition (gainst 01penses for Reception and 0ntertainment. - 5o
money shall be a!!o!iated( #sed( o !aid "o entetainment o ece!tion e-ce!t to
the e-tent o" the e!esentation allowances a#thoi)ed by law o "o the ece!tion
o" $isitin& di&nitaies o" "oei&n &o$enments o "oei&n missions( o when
e-!essly a#thoi)ed by the .esident in s!eci"ic cases'
$ectio+ -... Certification- and (pproval of- 9ouchers. - 5o money shall be
disb#sed #nless the local b#d&et o""ice ceti"ies to the e-istence o" a!!o!iation
that has been le&ally made "o the !#!ose( the local acco#ntant has obli&ated said
a!!o!iation( and the local teas#e ceti"ies to the a$ailability o" "#nds "o the
!#!ose' Eo#ches and !ayolls shall be ceti"ied to and a!!o$ed by the head o"
the de!atment o o""ice who has administati$e contol o" the "#nd concened( as
to $alidity( !o!iety( and le&ality o" the claim in$ol$ed' 1-ce!t in cases o"
disb#sements in$ol$in& e&#laly ec#in& administati$e e-!enses s#ch as
!ayolls "o e&#la o !emanent em!loyees( e-!enses "o li&ht( wate( tele!hone
and tele&a!h se$ices( emittances to &o$enment cedito a&encies s#ch as ?SIS(
SSS( /2.( 27.( 5ational .intin& 4""ice( .oc#ement Se$ice o" the 276 and
othes( a!!o$al o" the disb#sement $o#che by the local chie" e-ec#ti$e himsel"
shall be e*#ied whene$e local "#nds ae disb#sed'
In cases o" s!ecial o t#st "#nds( disb#sements shall be a!!o$ed by the
administato o" the "#nd'
In case o" tem!oay absence o inca!acity o" the de!atment head o chie" o"
o""ice( the o""ice ne-t-in-ank shall a#tomatically !e"om his "#nction and he
shall be "#lly es!onsible thee"o'
$ectio+ -./. &fficials (uthori'ed to $ra% Chec4s in Settlement of &bligations. -
0hecks in obli&ations shall be dawn by the local teas#e and co#ntesi&ned by
the local administato'
In case o" tem!oay absence o inca!acity o" the "oe&oin& o""icials( these d#ties
shall de$ol$e #!on thei immediate assistants'
$ectio+ -.6. $isbursements of ocal .unds and Statement of (ccounts. -
2isb#sements shall be made in accodance with the odinance a#thoi)in& the
ann#al o s#!!lemental a!!o!iations witho#t the !io a!!o$al o" the
san&&#nian concened' <ithin thity (3;) days a"te the close o" each month( the
local acco#ntant shall "#nish the san&&#nian with s#ch "inancial statements as
may be !escibed by the 0ommission on A#dit' In the case o" the yea-end
statement o" acco#nts( the !eiod shall be si-ty (8;) days a"te the thity-"ist (31st)
o" 2ecembe'
$ectio+ -.7. Rendition of (ccounts. - /ocal teas#es( acco#ntants and othe local
acco#ntable o""ices shall ende thei acco#nts within s#ch time( in s#ch "om(
style( and content and #nde s#ch e&#lations as the 0ommission on A#dit may
!escibe'
.o$incial( city( and m#nici!al a#ditos shall ceti"y the balances aisin& in the
acco#nts settled by them to the 0haiman o" the 0ommission on A#dit and to the
local teas#e( acco#ntant( and othe acco#ntable o""ices' 0o!ies o" the
ceti"ication shall be !e!aed and "#nished othe local o""ices who may be held
%ointly and se$eally liable "o any loss o ille&al( im!o!e o #na#thoi)ed #se o
misa!!o!iation o" local "#nds o !o!ety'
$ectio+ -.6. (uditorial 9isitation. - The books( acco#nts( !a!es( and cash o" local
teas#e( acco#ntant( b#d&et o""ice( o othe acco#ntable o""ices shall at all times
be o!en "o ins!ection o" the 0ommission on A#dit o its d#ly a#thoi)ed
e!esentati$e'
In case an e-amination o" the acco#nts o" a local teas#e discloses a shota&e in
cash which sho#ld be on hand( it shall be the d#ty o" the e-aminin& o""ice to sei)e
the o""ice and its contents( noti"y the 0ommission on A#dit( the local chie"
e-ec#ti$e concened( and the local acco#ntant' Thee#!on( the e-aminin& o""ice
shall immediately t#n o$e to the acco#ntable o""ice ne-t-in-ank in the local
teas#y se$ice( #nless the said o""ice is likewise #nde in$esti&ation( the o""ice
o" the teas#e and its contents( and close and ende his acco#nts on the date o"
t#no$e' In case the acco#ntable o""ice ne-t in ank is #nde in$esti&ation( the
a#dito shall take "#ll !ossession o" the o""ice and its contents( close and ende his
acco#nts on the date o" takin& !ossession( and tem!oaily contin#e the !#blic
b#siness o" s#ch o""ice #ntil s#ch time that the local teas#e is estoed o a
s#ccesso has been d#ly desi&nated' The local teas#e o acco#ntable o""ice
"o#nd with s#ch shota&e shall be a#tomatically s#s!ended "om o""ice'
$ectio+ -.9. (ccounting for Revenues. - 1stimated e$en#es which emain
#neali)ed at the close o" the "iscal yea shall not be booked o cedited to the
#na!!o!iated s#!l#s o any othe acco#nt'
$ectio+ -/0. (ccounting for &bligations. - All law"#l e-!endit#es and obli&ations
inc#ed d#in& a "iscal yea shall be taken #! in the acco#nts o" that yea'
$ectio+ -/1. !eneral iability for *nla%ful 01penditures. - 1-!endit#es o" "#nds
o #se o" !o!ety in $iolation o" this Title and othe laws shall be a !esonal
liability o" the o""icial o em!loyee es!onsible thee"o'
$ectio+ -/,. Posting of the Summary of )ncome and 01penditures. - /ocal
teas#es( acco#ntants( b#d&et o""ices( and othe acco#ntable o""ices shall(
within thity (3;) days "om the end o" the "iscal yea( !ost in at least thee (3)
!#blicly accessible and cons!ic#o#s !laces in the local &o$enment #nit a
s#mmay o" all e$en#es collected and "#nds ecei$ed incl#din& the a!!o!iations
and disb#sements o" s#ch "#nds d#in& the !ecedin& "iscal yea'
$ectio+ -/-. The &fficial .iscal ?ear. - The o""icial "iscal yea o" local
&o$enment #nits shall be the !eiod be&innin& with the "ist day o" Dan#ay and
endin& with the thity-"ist day o" 2ecembe o" the same yea'
$ectio+ -/.. (dministrative )ssuances; Budget &perations +anual. - The
Secetay o" 7#d&et and 6ana&ement %ointly with the 0haiman o" the
0ommission on A#dit shall( within one (1) yea "om the e""ecti$ity o" this 0ode(
!om#l&ate a 7#d&et 4!eations 6an#al "o local &o$enment #nits to im!o$e
and systemati)e methods( techni*#es( and !oced#es em!loyed in b#d&et
!e!aation( a#thoi)ation( e-ec#tion( and acco#ntability'
TITL VI
Propert) *+' $uppl) !*+*7e4e+t i+ t&e Loc*l Go3er+4e+t 5+it1
$ectio+ -//. Scope. - This Title shall &o$en the !oc#ement( cae( #tili)ation(
c#stody( and dis!osal o" s#!!lies( as de"ined heein( by local &o$enment #nits and
the othe as!ects o" s#!!ly mana&ement at the local le$els'
$ectio+ -/6. !eneral Rule in Procurement or $isposal. - 1-ce!t as othewise
!o$ided heein( ac*#isition o" s#!!lies by local &o$enment #nits shall be tho#&h
com!etiti$e !#blic biddin&' S#!!lies which ha$e become #nse$iceable o no
lon&e needed shall be sold( whene$e a!!licable( at !#blic a#ction( s#b%ect to
a!!licable #les and e&#lations'
$ectio+ -/7. $efinition of Terms. - <hen #sed in this Title( the tem
(a) A/owest 0om!lyin& and Res!onsible 7idA e"es to the !o!osal o" one
who o""es the lowest !ice( meets all the technical s!eci"ications and
e*#iements o" the s#!!lies desied and( as a deale in the line o" s#!!lies
in$ol$ed( maintains a e&#la establishment( and has com!lied consistently
with !e$io#s commitments,
(b) AS#itable S#bstit#teA e"es to that kind o" aticle which wo#ld se$e
s#bstantially the same !#!ose o !od#ce s#bstantially the same es#lts as
the band( ty!e( o make o" aticle oi&inally desied o e*#isitioned,
(c) AS#!!liesA incl#des e$eythin&( e-ce!t eal !o!ety( which may be
needed in the tansaction o" !#blic b#siness o in the !#s#it o" any
#ndetakin&( !o%ect( o acti$ity( whethe in the nat#e o" e*#i!ment(
"#nit#e( stationay mateials "o const#ction o !esonal !o!ety o" any
sot( incl#din& non-!esonal o contact#al se$ices s#ch as the e!ai and
maintenance o" e*#i!ment and "#nit#e( as well as t#ckin&( ha#lin&(
%anitoial( sec#ity( and elated se$ices, and
(d) ATems and 0onditionsA e"e to othe e*#iements not a""ectin& the
technical s!eci"ications and e*#iements o" the e*#ied s#!!lies desied
s#ch as bondin&( tems o" deli$ey and !ayment( and elated !e"eences'
$ectio+ -/6. Re,uirement of Re,uisition. - Any ode "o s#!!lies shall be "illed
by the !o$incial o city &eneal se$ices o""ice o the m#nici!al o baan&ay
teas#e concened( as the case may be( "o any o""ice o de!atment o" a local
&o$enment #nit only #!on witten e*#isition as heeina"te !o$ided'
$ectio+ -/9. &fficers Having (uthority to $ra% Re,uisitions. - Re*#isitions shall
be !e!aed by the head o" o""ice o de!atment needin& the s#!!lies( who shall
ceti"y as to thei necessity "o o""icial #se and s!eci"y the !o%ect o acti$ity whee
the s#!!lies ae to be #sed'
$ectio+ -60. Certification by the ocal Budget &fficer- (ccountant- and Treasurer.
- 1$ey e*#isition m#st be accom!anied by a ceti"icate si&ned by the local
b#d&et o""ice( the local acco#ntant( and the local teas#e showin& that an
a!!o!iation thee"o e-ists( the estimated amo#nt o" s#ch e-!endit#e has been
obli&ated( and the "#nds ae a$ailable "o the !#!ose( es!ecti$ely'
$ectio+ -61. (pproval of Re,uisitions. - A!!o$al o" the e*#isition by the head o"
o""ice o de!atment concened who has administati$e contol o" the
a!!o!iation a&ainst which the !o!osed e-!endit#e is cha&eable is deemed
s#""icient( e-ce!t in case o" e*#isition "o s#!!lies to be caied in stock which
shall be a!!o$ed by the local chie" e-ec#ti$e concened: .o$ided( That s#ch
s#!!lies ae listed o incl#ded in the ann#al !oc#ement !lan and the ma-im#m
*#antity theeo" does not e-ceed the estimated cons#m!tion coes!ondin& to a
!o&ammed thee-month !eiod: .o$ided( "#the( That nothin& heein contained
shall be held as a#thoi)in& the !#chase o" "#nit#e and e*#i!ment "o stock
!#!oses'
$ectio+ -6,. Call for Bids. - <hen !oc#ement is to be made by local
&o$enment #nits( the !o$incial o city &eneal se$ices o""ice o the m#nici!al
o baan&ay teas#e shall call bids "o o!en !#blic com!etition' The call "o bids
shall show the com!lete s!eci"ications and technical desci!tions o" the e*#ied
s#!!lies and shall embody all tems and conditions o" !atici!ation and awad(
tems o" deli$ey and !ayment( and all othe co$enants a""ectin& the tansaction' In
all calls "o bids( the i&ht to wai$e any de"ect in the tende as well as the i&ht to
acce!t the bid most ad$anta&eo#s to the &o$enment shall be ese$ed' In no case(
howe$e( shall "ail#e to meet the s!eci"ications o technical e*#iements o" the
s#!!lies desied be awaded'
$ectio+ -6-. Publication of Call for Bids. - The call "o bids shall be &i$en the
widest !#blicity !ossible( sendin&( by mail o othewise( any known !os!ecti$e
!atici!ant in the locality( o" co!ies o" the call and by !ostin& co!ies o" the same in
at least thee (3) !#blicly accessible and cons!ic#o#s !laces in the !o$incial
ca!itol o city( m#nici!al( o baan&ay hall( as the case may be'
The notice o" the biddin& may likewise be !#blished in a news!a!e o" &eneal
cic#lation in the teitoial %#isdiction o" the local &o$enment #nit concened
when the !o$incial o city &eneal se$ices o""ice o the m#nici!al o baan&ay
teas#e( as the case may be( deems it necessay in ode to obtain the lowest
es!onsible and com!lyin& bid'
The o!enin& o" bids shall only be made in the !esence o" the !o$incial o city
a#dito o his d#ly a#thoi)ed e!esentati$e who shall initial and sec#e co!ies o"
the bids and ceti"y the abstact o" the biddin&'
$ectio+ -6.. The Committee on (%ards. - Thee shall be in e$ey !o$ince( city o
m#nici!ality a committee on awads to decide the winnin& bids and *#estions o"
awads on !oc#ement and dis!osal o" !o!ety'
The 0ommittee on Awads shall be com!osed o" the local chie" e-ec#ti$e as
chaiman( the local teas#e( the local acco#ntant( the local b#d&et o""ice( the
local &eneal se$ices o""ice( and the head o" o""ice o de!atment "o whose #se
the s#!!lies ae bein& !oc#ed( as membes' In case a head o" o""ice o
de!atment wo#ld sit in a d#al ca!acity( a membe o" the san&&#nian elected "om
amon& its membes shall sit as a membe' The committee on awads at the
baan&ay le$el shall be the san&&#nian& baan&ay' 5o national o""icial shall sit as a
membe o" the committee on awads'
The es#lts o" the biddin& shall be made !#blic by cons!ic#o#sly !ostin& the same
in the !o$incial ca!itol o city( m#nici!al( o baan&ay hall'
$ectio+ -6/. Rule on (%ards. - Awads in the !oc#ement o" s#!!lies shall be
&i$en to the lowest com!lyin& and es!onsible bid which meets all the tems and
conditions o" the contact o #ndetakin&'
$ectio+ -66. Procurement 2ithout Public Bidding. - .oc#ement o" s#!!lies may
be made witho#t the bene"it o" !#blic biddin& #nde any o" the "ollowin& modes:
(a) .esonal can$ass o" es!onsible mechants,
(b) 1me&ency !#chase,
(c) 5e&otiated !#chase,
(d) 2iect !#chase "om man#"act#es o e-cl#si$e distib#tos, and
(e) .#chase "om othe &o$enment entities'
$ectio+ -67. Procurement through Personal Canvass. - @!on a!!o$al by the
0ommittee on Awads( !oc#ement o" s#!!lies may be e""ected a"te !esonal
can$ass o" at least thee (3) es!onsible s#!!lies in the locality by a committee o"
thee (3) com!osed o" the local se$ices o""ice o the m#nici!al o baan&ay
teas#e( as the case may be( the local acco#ntant( and the head o" o""ice o
de!atment "o whose #se the s#!!lies ae bein& !oc#ed' The awad shall be
decided by the 0ommittee on Awads'
.#chases #nde this Section shall not e-ceed the amo#nts s!eci"ied hee#nde "o
all items in any one (1) month "o each local &o$enment #nit:
.o$inces and 0ities and 6#nici!alities within the 6eto!olitan 6anila Aea:
3ist and Second 0lass - 4ne h#nded "i"ty tho#sand !esos (.15;(;;;';;)
Thid and 3o#th 0lass - 4ne h#nded tho#sand !esos (.1;;(;;;';;)
3i"th and Si-th 0lass - 3i"ty tho#sand !esos (.5;(;;;';;)
6#nici!alities:
3ist 0lass - Si-ty tho#sand !esos (.8;(;;;';;)
Second and Thid 0lass - 3oty tho#sand !esos (.4;(;;;';;)
3o#th 0lass and 7elow - Twenty tho#sand !esos (.:;(;;;';;)
$ectio+ -66. 0mergency Purchase. - In cases o" eme&ency whee the need "o the
s#!!lies is e-ce!tionally #&ent o absol#tely indis!ensable and only to !e$ent
imminent dan&e to( o loss o"( li"e o !o!ety( local &o$enment #nits may(
tho#&h the local chie" e-ec#ti$e concened( make eme&ency !#chases o !lace
e!ai odes( e&adless o" amo#nt( witho#t !#blic biddin&' 2eli$ey o" !#chase
odes o #tili)ation o" e!ai odes !#s#ant to this Section shall be made within
ten (1;) days a"te !lacement o" the same' Immediately a"te the eme&ency
!#chase o e!ai ode is made( the chie" o" o""ice o de!atment makin& the
eme&ency !#chase o e!ai ode shall daw a e&#la e*#isition to co$e the
same which shall contain the "ollowin&:
(a) A com!lete desci!tion o" the s#!!lies ac*#ied o the wok done o to
be !e"omed,
(b) 7y whom "#nished o e-ec#ted,
(c) 2ate o" !lacin& the ode and the date and time o" deli$ey o e-ec#tion,
(d) The #nit !ice and the total contact !ice,
(e) A bie" and concise e-!lanation o" the cic#mstances why !oc#ement
was o" s#ch #&ency that the same co#ld not be done tho#&h the e&#la
co#se witho#t in$ol$in& dan&e to( o loss o"( li"e o !o!ety,
(") A ceti"ication o" the !o$incial o city &eneal se$ices o the m#nici!al
o baan&ay teas#e( as the case may be( to the e""ect that the !ice !aid o
contacted "o was the lowest at the time o" !oc#ement, and
(&) A ceti"ication o" the local b#d&et o""ice as to the e-istence o"
a!!o!iations "o the !#!ose( the local acco#ntant as to the obli&ation o"
the amo#nt in$ol$ed( and the local teas#e as to the a$ailability o" "#nds'
The &oods o se$ices !oc#ed #nde this Section m#st be #tili)ed o
a$ailed o" within "i"teen (15) days "om the date o" deli$ey o a$ailability'
<itho#t !e%#dice to ciminal !osec#tion #nde a!!licable laws( the local chie"
e-ec#ti$e( the head o" de!atment( o the chie" o" o""ice makin& the !oc#ement
shall be administati$ely liable "o any $iolation o" this Section and shall be a
&o#nd "o s#s!ension o dismissal "om se$ice'
$ectio+ -69. /egotiated Purchase. -
(a) In cases whee !#blic biddin&s ha$e "ailed "o two (:) consec#ti$e times
and no s#!!lies ha$e *#ali"ied to !atici!ate o win in the biddin&s( local
&o$enment #nits may( tho#&h the local chie" e-ec#ti$e concened(
#ndetake the !oc#ement o" s#!!lies by ne&otiated !#chase( e&adless o"
amo#nt( witho#t !#blic biddin&: .o$ided( howe$e( That the contact
co$ein& the ne&otiated !#chase shall be a!!o$ed by the san&&#nian
concened' 2eli$ey o" !#chase odes o #tili)ation o" e!ai odes
!#s#ant to this Section shall be made within se$en (9) days a"te !lacement
o" the same' Immediately a"te the ne&otiated !#chase o e!ai ode is
made( the local chie" e-ec#ti$e concened shall daw a e&#la e*#isition
to co$e the same which shall contain the "ollowin&:
(1) A com!lete desci!tion o" the s#!!lies ac*#ied o the wok done
o to be !e"omed,
(:) 7y whom "#nished o e-ec#ted,
(3) 2ate o" !lacin& the ode and the date and time o" deli$ey o
e-ec#tion,
(4) The #nit !ice and the total contact !ice,
(5) A ceti"ication o" the !o$incial o city &eneal se$ices o" the
m#nici!al o baan&ay teas#e( as the case may be( to the e""ect that
the !ice !aid o contacted "o was the lowest at the time o"
!oc#ement,
(8) A ceti"ication to the e""ect that the !ice !aid o contacted "o
was the lowest at the time o" !oc#ement, and
(9) A ceti"ication o" the local b#d&et o""ice as to the e-istence o"
a!!o!iations "o the !#!ose( the local acco#ntant as to the
obli&ation o" the amo#nt in$ol$ed( and the local teas#e as to the
a$ailability o" "#nds'
(b) In case o" e!eat odes "o e&#la s#!!lies( !oc#ement may be made
by ne&otiated !#chase: .o$ided( That the e!eat ode is made within
thee (3) months "om the last !oc#ement o" the same item: .o$ided(
"#the( That the same tems and conditions o" sale ae obtained "o the said
e!eat ode'
$ectio+ -70. Procurement from $uly icensed +anufacturer. - .oc#ement may
be made diectly "om d#ly licensed man#"act#es in cases o" s#!!lies o"
.hili!!ine man#"act#e o oi&in and in case thee ae two (:) o moe
man#"act#es shall be cond#cted to obtain the lowest !ice "o the *#ality o" the
said s#!!lies'
$ectio+ -71. Procurement from 01clusive Philippine (gents or $istributors. -
.oc#ement may( in the case o" s#!!lies o" "oei&n oi&in( !e"eably be made
diectly "om the e-cl#si$e o e!#table .hili!!ine distib#tos o a&ents( s#b%ect to
the "ollowin& conditions:
(a) That the .hili!!ine distib#to has no s#bdeales sellin& at lowe !ices,
and
(b) That no s#itable s#bstit#tes o s#bstantially the same *#ality ae
a$ailable at lowe !ices'
$ectio+ -7,. Procurement from !overnment 0ntities. - .oc#ement may be made
diectly "om the &o$enment entities !od#cin& the e*#ied s#!!lies( incl#din&
#nits o a&encies o" "oei&n &o$enments with which the .hili!!ines maintains
di!lomatic elations' In the latte case( !io a#thoity "om the 4""ice o" the
.esident shall be e*#ied'
$ectio+ -7-. (nnual Procurement Program. -
(a) 4n o be"oe the "i"teenth (15th) day o" D#ly each yea( the local chie"
e-ec#ti$e shall !e!ae an ann#al !oc#ement !o&am "o the ens#in&
"iscal yea which shall contain an itemi)ed list o" the estimated *#antity o"
s#!!lies needed "o s#ch yea( a com!lete desci!tion theeo" as to kind(
*#ality( estimated cost( and balance on hand: .o$ided( howe$e( That the
total estimated cost o" the a!!o$ed ann#al !oc#ement !o&am shall not
e-ceed the total a!!o!iations a#thoi)ed "o the ac*#isition o" s#!!lies'
The local &o$enment #nits may a#&ment the s#!!lies and e*#i!ment
!o$ided by the S#!eme 0o#t to the lowe co#ts located in thei
es!ecti$e %#isdictions'
(b) 1-ce!t in eme&ency cases o whee #&ent indis!ensable needs co#ld
not ha$e been easonably antici!ated( no !#chase o" s#!!lies shall be made
#nless incl#ded in' o co$eed by( the a!!o$ed !oc#ement !o&am' (c)
The con$esion o" e-cess cash into s#!!lies stock is heeby !ohibited
e-ce!t to the e-tent o" the kind and *#antity s!eci"ied in the a!!o$ed
ann#al !oc#ement !lan' A $iolation o" this Section shall be a &o#nd "o
s#s!ension o dismissal o" any !olitical o em!loyee es!onsible thee"o'
$ectio+ -7.. 0stablishment of an (rchival System. - 1$ey local &o$enment #nit
shall !o$ide "o the establishment o" achi$al system to ens#e the sa"ety and
!otection o" all &o$enment !o!ety( !#blic doc#ments o ecods s#ch as ecods
o" biths( maia&es( !o!ety in$entoy( land assessments( land owneshi!( ta-
!ayments( ta- acco#nts( and b#siness !emits( and s#ch othe ecods o
doc#ments o" !#blic inteest in the $aio#s de!atments and o""ices o" the
!o$incial( city( o m#nici!al &o$enment concened'
$ectio+ -7/. Primary and Secondary (ccountability for !overnment Property. -
(a) 1ach head o" de!atment o o""ice o" a !o$ince( city( m#nici!ality o
baan&ay shall be !imaily acco#ntable "o all &o$enment !o!ety
assi&ned o iss#ed to his de!atment o o""ice' The !eson o !esons
ent#sted with the !ossession o c#stody o" &o$enment !o!ety #nde the
acco#ntability o" any head o" de!atment o o""ice shall be immediately
acco#ntable to s#ch o""ice'
(b) The head o" a de!atment o o""ice !imaily acco#ntable "o
&o$enment !o!ety may e*#ie any !eson in !ossession o" the !o!ety
o ha$in& c#stody and contol theeo" #nde him to kee! s#ch ecods and
make e!ots as may be necessay "o his own in"omation and !otection'
(c) 7#ildin&s and othe !hysical st#ct#es shall be #nde the acco#ntability
and es!onsibility o" the !o$incial o city &eneal se$ices o""ice o the
m#nici!al mayo o !#non& baan&ay( as the case may be' (d) 1$ey o""ice
!imaily acco#ntable "o &o$enment !o!ety shall kee! a com!lete
ecod o" all !o!eties #nde his cha&e and ende his acco#nts thee"o
semiann#ally to the !o$incial o city &eneal se$ices o""ice o the
m#nici!al mayo o !#non& baan&ay( as the case may be'
$ectio+ -76. Responsibility for Proper *se and Care of !overnment Property. -
The !eson in act#al !hysical !ossession o" &o$enment !o!ety o ent#sted with
its c#stody and contol shall be es!onsible "o its !o!e #se and cae and shall
e-ecise d#e dili&ence in the #tili)ation and sa"ekee!in& theeo"'
$ectio+ -77. +easure of iability of Persons (ccountable for !overnment
Property. -
(a) The !eson immediately acco#ntable "o &o$enment !o!ety shall be
liable "o its money $al#e in case o" the ille&al( im!o!e o #na#thoi)ed
#se o misa!!lication theeo"( by himsel" o any othe !eson "o whose acts
he may be es!onsible( and he shall be liable "o all loss( dama&e( o
deteioation occasioned by ne&li&ence in the kee!in& o #se o" !o!ety
#nless it is !o$ed that he has e-ecised d#e dili&ence and cae in the
#tili)ation and sa"ekee!in& theeo"'
(b) @nless he e&istes his ob%ection in witin&( an acco#ntable !eson shall
not be elie$ed "om liability by eason o" his ha$in& acted #nde the
diection o" a s#!eio o""ice in #sin& !o!ety with which he is
cha&eable, b#t the o""ice diectin& any ille&al( #na#thoi)ed o im!o!e
#se o" !o!ety shall "ist be e*#ied to answe thee"o'
(c) In cases o" loss( dama&e( o deteioation o" &o$enment !o!ety aisin&
"om( o attib#table to( ne&li&ence in sec#ity( the head o" the sec#ity
a&ency shall be held liable thee"o'
$ectio+ -76. Credit for oss &ccurring in Transit or $ue to Casualty. - <hen a
loss o" &o$enment !o!ety occ#s while the same is in tansit o is ca#sed by "ie(
the"t( "oce ma%e#e( o othe cas#alty( the o""ice acco#ntable thee"o o ha$in&
c#stody theeo" shall immediately noti"y the !o$incial o city a#dito concened
within thity (3;) days "om the date the loss occ#ed o "o s#ch lon&e !eiod as
the !o$incial( city o m#nici!al a#dito( as the case may be( may in the !atic#la
case allow( and he shall !esent his a!!lication "o elie"( with the a$ailable
e$idence in s#!!ot theeo"' An o""ice who "ails to com!ly with this e*#iement
shall not be elie$ed o" liability o allowed cedit "o any s#ch loss in the
settlement o" his acco#nts'
A !o$incial( city o m#nici!al a#dito shall not allow cedit "o these losses #nless
so e-!essly a#thoi)ed by the 0haiman o" the 0ommission on A#dit( to the
e-ecised only i" the loss is not in e-cess o" "i"ty tho#sand !esos (.5;(;;;';;)' In
any case when the allowance o" cedit is not within the com!etence o" the
!o$incial( city o m#nici!al a#dito( the a!!lication and e$idence( with the
ecommendation o" the a#dito concened( shall be "owaded to the 0haiman o"
the 0ommission on A#dit "o his a!!o!iate action'
$ectio+ -79. Property $isposal. - <hen !o!ety o" any local &o$enment #nit has
become #nse$iceable "o any ca#se o is no lon&e needed( it shall #!on
a!!lication o" the o""ice acco#ntable thee"o( be ins!ected and a!!aised by the
!o$incial( city o m#nici!al a#dito( as the case may be( o his d#ly a#thoi)ed
e!esentati$e o that o" the 0ommission on A#dit and( i" "o#nd $al#eless o
#n#sable( shall be destoyed in the !esence o" the ins!ectin& o""ice'
I" "o#nd $al#able( the same shall be sold at !#blic a#ction to the hi&hest bidde
#nde the s#!e$ision o" the committee on awads and in the !esence o" the
!o$incial( city o m#nici!al a#dito o his d#ly a#thoi)ed e!esentati$e' 5otice
o" the !#blic a#ction shall be !osted in at least thee (3) !#blicly accessible and
cons!ic#o#s !laces( and i" the ac*#isition cost e-ceeds 4ne h#nded tho#sand
!esos (.1;;(;;;';;) in the case o" !o$inces and cities( and 3i"ty tho#sand !esos
(.5;(;;;';;) in the case o" m#nici!alities( notice o" a#ction shall be !#blished at
least two (:) times within a easonable !eiod in a news!a!e o" &eneal
cic#lation in the locality'
$ectio+ -60. /egotiated Sale of Property. - .o!ety no lon&e needed may also be
dis!osed o" at a !i$ate sale at s#ch !ice as may be detemined by the committee
on awads( s#b%ect to the a!!o$al o" the 0ommission on A#dit o its d#ly
a#thoi)ed e!esentati$e when the ac*#isition o tans"e cost o" the !o!ety
e-ceeds 3i"ty tho#sand !esos (.5;(;;;';;) in the case o" !o$inces and cities( and
Twenty-"i$e tho#sand !esos (.:5(;;;';;) in the case o" m#nici!alities and
baan&ays'
In case o" eal !o!ety( the dis!osal shall be s#b%ect to the a!!o$al o" the
0ommission on A#dit e&adless o" the $al#e o cost in$ol$ed'
$ectio+ -61. Transfer 2ithout Cost. - .o!ety which has become #nse$iceable o
is no lon&e needed may be tans"eed witho#t cost to anothe o""ice( a&ency(
s#bdi$ision o inst#mentality o" the national &o$enment o anothe local
&o$enment #nit at an a!!aised $al#ation detemined by the local committee on
awads' S#ch tans"e shall be s#b%ect to the a!!o$al o" the san&&#nian concened
makin& the tans"e and by the head o" the o""ice( a&ency( s#bdi$ision(
inst#mentality o local &o$enment #nit ecei$in& the !o!ety'
$ectio+ -6,. Ta1 01emption Privileges of ocal !overnment *nits. - /ocal
&o$enment #nits shall be e-em!t "om the !ayment o" d#ties and ta-es "o the
im!otation o" hea$y e*#i!ment o machineies which shall be #sed "o the
const#ction( im!o$ement( e!ai( and maintenance o" oads( bid&es and othe
in"ast#ct#e !o%ects( as well as &aba&e t#cks( "ie t#cks( and othe simila
e*#i!ment: .o$ided( howe$e( That s#ch e*#i!ment o machineies shall not be
dis!osed o"( eithe by !#blic a#ction o ne&otiated sale as heeinabo$e !o$ided(
within "i$e (5) yeas "om the im!otation theeo"' In case the machiney o
e*#i!ment is sold within the "i$e-yea !eiod( the !#chases o eci!ients shall be
consideed the im!otes theeo"( and shall be liable "o d#ties and ta-es com!#ted
on the book $al#e o" s#ch im!otation'
$ectio+ -6-. )mplementing Rules and Regulations. - The 0haiman o" the
0ommission on A#dit shall !om#l&ate the #les and e&#lations necessay to
e""ecti$ely im!lement the !o$isions o" this Title( incl#din& e*#iements as to
testin&( ins!ection( and standadi)ation o" s#!!ly and !o!ety'
"OO# III
LOCAL GOVRN!NT 5NIT$
TITL I
T% "ARANGAA
C%APTR I
Role *+' Cre*tio+ o2 t&e "*r*+7*)
$ectio+ -6.. Role of the Barangay. - As the basic !olitical #nit( the baan&ay
se$es as the !imay !lannin& and im!lementin& #nit o" &o$enment !olicies(
!lans( !o&ams( !o%ects( and acti$ities in the comm#nity( and as a "o#m wheein
the collecti$e $iews o" the !eo!le may be e-!essed( cystalli)ed and consideed(
and whee dis!#tes may be amicably settled'
$ectio+ -6/. +anner of Creation. - A baan&ay may be ceated( di$ided( me&ed(
abolished( o its bo#nday s#bstantially alteed( by law o by an odinance o" the
san&&#nian& !anlalawi&an o !anl#n&sod( s#b%ect to a!!o$al by a ma%oity o" the
$otes cast in a !lebiscite to be cond#cted by the 0461/10 in the local
&o$enment #nit o #nits diectly a""ected within s#ch !eiod o" time as may be
detemined by the law o odinance ceatin& said baan&ay' In the case o" the
ceation o" baan&ays by the san&&#nian& !anlalawi&an( the ecommendation o"
the san&&#nian& bayan concened shall be necessay'
$ectio+ -66. Re,uisites for Creation. -
(a) A baan&ay may be ceated o#t o" a conti&#o#s teitoy which has a
!o!#lation o" at least two tho#sand (:(;;;) inhabitants as ceti"ied by the
5ational Statistics 4""ice e-ce!t in cities and m#nici!alities within 6eto
6anila and othe meto!olitan !olitical s#bdi$isions o in hi&hly #bani)ed
cities whee s#ch teitoy shall ha$e a ceti"ied !o!#lation o" at least "i$e
tho#sand (5(;;;) inhabitants: .o$ided( That the ceation theeo" shall not
ed#ce the !o!#lation o" the oi&inal baan&ay o baan&ays to less than the
minim#m e*#iement !escibed heein'
To enhance the deli$ey o" basic se$ices in the indi&eno#s c#lt#al
comm#nities( baan&ays may be ceated in s#ch comm#nities by an Act o"
0on&ess( notwithstandin& the abo$e e*#iement'
(b) The teitoial %#isdiction o" the new baan&ay shall be !o!ely
identi"ied by metes and bo#nds o by moe o less !emanent nat#al
bo#ndaies' The teitoy need not be conti&#o#s i" it com!ises two (:) o
moe islands'
(c) The &o$eno o city mayo may !e!ae a consolidation !lan "o
baan&ays( based on the citeia !escibed in this Section( within his
teitoial %#isdiction' The !lan shall be s#bmitted to the san&&#nian&
!anlalawi&an o san&&#nian& !anl#n&sod concened "o a!!o!iate action'
In the case o" m#nici!alities within the 6eto!olitan 6anila Aea and othe
meto!olitan !olitical s#bdi$isions( the baan&ay consolidation !lan shall be
!e!aed and a!!o$ed by the san&&#nian& bayan concened'
C%APTR II
"*r*+7*) O22ici*l1 *+' O22ice1
$ectio+ -67. Chief &fficials and &ffices. -
(a) Thee shall be in each baan&ay a !#non& baan&ay( se$en (9)
san&&#nian& baan&ay membes( the san&&#nian& kabataan chaiman( a
baan&ay secetay( and a baan&ay teas#e'
(b) Thee shall also be in e$ey baan&ay a l#!on& ta&a!amaya!a' The
san&&#nian& baan&ay may "om comm#nity bi&ades and ceate s#ch othe
!ositions o o""ices as may be deemed necessay to cay o#t the !#!oses
o" the baan&ay &o$enment in accodance with the needs o" !#blic se$ice(
s#b%ect to the b#d&etay limitations on !esonal se$ices !escibed #nde
Title 3i$e( 7ook II o" this 0ode'
$ectio+ -66. Persons in (uthority. - 3o !#!oses o" the Re$ised .enal 0ode( the
!#non& baan&ay( san&&#nian& baan&ay membes( and membes o" the l#!on&
ta&a!amaya!a in each baan&ay shall be deemed as !esons in a#thoity in thei
%#isdictions( while othe baan&ay o""icials and membes who may be desi&nated
by law o odinance and cha&ed with the maintenance o" !#blic ode( !otection
and sec#ity o" li"e and !o!ety( o the maintenance o" a desiable and balanced
en$ionment( and any baan&ay membe who comes to the aid o" !esons in
a#thoity( shall be deemed a&ents o" !esons in a#thoity'
C%APTR III
T&e Pu+o+7 "*r*+7*)
$ectio+ -69. Chief 01ecutive: Po%ers- $uties- and .unctions. -
(a) The !#non& baan&ay( as the chie" e-ec#ti$e o" the baan&ay
&o$enment( shall e-ecise s#ch !owes and !e"om s#ch d#ties and
"#nctions( as !o$ided by this 0ode and othe laws'
(b) 3o e""icient( e""ecti$e and economical &o$enance( the !#!ose o"
which is the &eneal wel"ae o" the baan&ay and its inhabitants !#s#ant to
Section 18 o" this 0ode( the !#non& baan&ay shall:
(1) 1n"oce all laws and odinances which ae a!!licable within the
baan&ay,
(:) 5e&otiate( ente into( and si&n contacts "o and in behal" o" the
baan&ay( #!on a#thoi)ation o" the san&&#nian& baan&ay,
(3) 6aintain !#blic ode in the baan&ay and( in !#s#ance theeo"(
assist the city o m#nici!al mayo and the san&&#nian membes in
the !e"omance o" thei d#ties and "#nctions,
(4) 0all and !eside o$e the sessions o" the san&&#nian& baan&ay
and the baan&ay assembly( and $ote only to beak a tie,
(5) @!on a!!o$al by a ma%oity o" all the membes o" the
san&&#nian& baan&ay( a!!oint o e!lace the baan&ay teas#e( the
baan&ay secetay( and othe a!!ointi$e baan&ay o""icials,
(8) 4&ani)e and lead an eme&ency &o#! whene$e the same may
be necessay "o the maintenance o" !eace and ode o on occasions
o" eme&ency o calamity within the baan&ay,
(9) In coodination with the baan&ay de$elo!ment co#ncil( !e!ae
the ann#al e-ec#ti$e and s#!!lemental b#d&ets o" the baan&ay,
(8) A!!o$e $o#ches elatin& to the disb#sement o" baan&ay
"#nds,
(C) 1n"oce laws and e&#lations elatin& to !oll#tion contol and
!otection o" the en$ionment,
(1;) Administe the o!eation o" the kata#n&an& !ambaan&ay in
accodance with the !o$isions o" this 0ode,
(11) 1-ecise &eneal s#!e$ision o$e the acti$ities o" the
san&&#nian& kabataan,
(1:) 1ns#e the deli$ey o" basic se$ices as mandated #nde Section
19 o" this 0ode,
(13) 0ond#ct an ann#al !alaon& baan&ay which shall "eat#e
taditional s!ots and disci!lines incl#ded in national and
intenational &ames( in coodination with the 2e!atment o"
1d#cation( 0#lt#e and S!ots,
(14) .omote the &eneal wel"ae o" the baan&ay, and
(15) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
(b) In the !e"omance o" his !eace and ode "#nctions' the !#non&
baan&ay shall be entitled to !ossess and cay the necessay "ieam within
his teitoial %#isdiction( s#b%ect to a!!o!iate #les and e&#lations'
C%APTR IV
T&e $*+77u+i*+7 "*r*+7*)
$ectio+ -90. Composition. - The san&&#nian& baan&ay( the le&islati$e body o" the
baan&ay( shall be com!osed o" the !#non& baan&ay as !esidin& o""ice( and the
se$en (9) e&#la san&&#nian& baan&ay membes elected at la&e and san&&#nian&
kabataan chaiman( as membes'
$ectio+ -91. Po%ers- $uties- and .unctions. -
(a) The san&&#nian& baan&ay( as the le&islati$e body o" the baan&ay(
shall:
(1) 1nact odinances as may be necessay to discha&e the
es!onsibilities con"eed #!on it by law o odinance and to
!omote the &eneal wel"ae o" the inhabitants theein,
(:) 1nact ta- e$en#e odinances( s#b%ect to the limitations im!osed
in this 0ode,
(3) 1nact ann#al and s#!!lemental b#d&ets in accodance with the
!o$isions o" this 0ode,
(4) .o$ide "o the const#ction and maintenance o" baan&ay
"acilities and othe !#blic woks !o%ects cha&eable to the &eneal
"#nd o" the baan&ay o s#ch othe "#nds act#ally a$ailable "o the
!#!ose,
(5) S#bmit to the san&&#nian& !anl#n&sod o san&&#nian& bayan
s#ch s#&&estions o ecommendations as it may see "it "o the
im!o$ement o" the baan&ay o "o the wel"ae o" the inhabitants
theeo",
(8) Assist in the establishment( o&ani)ation( and !omotion o"
coo!eati$e ente!ises that will im!o$e the economic condition
and well-bein& o" the esidents,
(9) Re&#late the #se o" m#lti-!#!ose halls( m#lti-!#!ose
!a$ements( &ain o co!a dyes( !atios and othe !ost-ha$est
"acilities( baan&ay watewoks( baan&ay makets( !akin& aeas o
othe simila "acilities const#cted with &o$enment "#nds within the
%#isdiction o" the baan&ay and cha&e easonable "ees "o the #se
theeo",
(8) Solicit o acce!t monies( mateials and $ol#ntay labo "o
s!eci"ic !#blic woks and coo!eati$e ente!ises o" the baan&ay
"om esidents( land ownes( !od#ces and mechants in the
baan&ay, monies "om &ants-in-aid( s#bsidies( contib#tions( and
e$en#es made a$ailable to the baan&ays "om national( !o$incial(
city o m#nici!al "#nds, and monies "om othe !i$ate a&encies and
indi$id#als: .o$ided( howe$e( That monies o !o!eties donated
by !i$ate a&encies and indi$id#als "o s!eci"ic !#!oses shall acc#e
to the baan&ay as t#st "#nd,
(C) Solicit o acce!t( in any o all the "oe&oin& !#blic woks and
coo!eati$e ente!ises( s#ch coo!eation as is made a$ailable by
national( !o$incial( city( o m#nici!al a&encies established by law to
ende "inancial( technical( and ad$isoy assistance to baan&ays and
to baan&ay esidents: .o$ided( howe$e( That in solicitin& o
acce!tin& s#ch coo!eation( the san&&#nian& baan&ay need not
!led&e any s#m o" money "o e-!endit#e in e-cess o" amo#nts
c#ently in the baan&ay teas#y o enc#mbeed "o othe !#!oses,
(1;) .o$ide com!ensation( easonable allowances o !e diems as
well as ta$el e-!enses "o san&&#nian& baan&ay membes and
othe baan&ay o""icials( s#b%ect to the b#d&etay limitations
!escibed #nde Title 3i$e( 7ook II o" this 0ode: .o$ided(
howe$e( That no incease in the com!ensation o honoaia o" the
san&&#nian& baan&ay membes shall take e""ect #ntil a"te the
e-!iation o" the "#ll tem o" all membes o" the san&&#nian&
baan&ay a!!o$in& s#ch incease,
(11) >old "#nd-aisin& acti$ities "o baan&ay !o%ects witho#t the
need o" sec#in& !emits "om any national o local o""ice o a&ency'
The !oceeds "om s#ch acti$ities shall be ta--e-em!t and shall
acc#e to the &eneal "#nd o" the baan&ay: .o$ided( That in the
a!!o!iation theeo"( the s!eci"ic !#!ose "o which s#ch "#nd-
aisin& acti$ity has been held shall be "ist satis"ied: .o$ided(
"#the( That no "#nd-aisin& acti$ities shall be held within a !eiod
o" si-ty (8;) days immediately !ecedin& and a"te a national o local
election( ecall( e"eend#m( o !lebiscite: .o$ided( "inally( That
said "#nd-aisin& acti$ities shall com!ly with national !olicy
standads and e&#lations on moals( health( and sa"ety o" the
!esons !atici!atin& theein' The san&&#nian& baan&ay( tho#&h the
!#non& baan&ay( shall ende a !#blic acco#ntin& o" the "#nds
aised at the com!letion o" the !o%ect "o which the "#nd-aisin&
acti$ity was #ndetaken,
(1:) A#thoi)e the !#non& baan&ay to ente into contacts in behal"
o" the baan&ay( s#b%ect to the !o$isions o" this 0ode,
(13) A#thoi)e the baan&ay teas#e to make diect !#chases in an
amo#nt not e-ceedin& 4ne tho#sand !esos (.1(;;;';;) at any one
time "o the odinay and essential administati$e needs o" the
baan&ay,
(14) .escibe "ines in amo#nts not e-ceedin& 4ne tho#sand !esos
(.1(;;;';;) "o $iolation o" baan&ay odinances,
(15) .o$ide "o the administati$e needs o" the l#!on&
ta&a!amaya!a and the !an&kat n& ta&a!a&kas#ndo,
(18) .o$ide "o the o&ani)ation o" comm#nity bi&ades( baan&ay
tanod( o comm#nity se$ice #nits as may be necessay,
(19) 4&ani)e e&#la lect#es( !o&ams( o "oa on comm#nity
!oblems s#ch as sanitation( n#tition( liteacy( and d#& ab#se( and
con$ene assemblies to enco#a&e citi)en !atici!ation in
&o$enment,
(18) Ado!t meas#es to !e$ent and contol the !oli"eation o"
s*#attes and mendicants in the baan&ay,
(1C) .o$ide "o the !o!e de$elo!ment and wel"ae o" childen in
the baan&ay by !omotin& and s#!!otin& acti$ities "o the
!otection and total de$elo!ment o" childen( !atic#laly those
below se$en (9) yeas o" a&e,
(:;) Ado!t meas#es towads the !e$ention and eadication o" d#&
ab#se( child ab#se( and %#$enile delin*#ency,
(:1) Initiate the establishment o" a baan&ay hi&h school( whene$e
"easible( in accodance with law,
(::) .o$ide "o the establishment o" a non-"omal ed#cation cente
in the baan&ay whene$e "easible( in coodination with the
2e!atment o" 1d#cation( 0#lt#e and S!ots,
(:3) .o$ide "o the deli$ey o" basic se$ices, and
(:4) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
$ectio+ -9,. &ther $uties of Sangguniang Barangay +embers. - In addition to
thei d#ties as membes o" the san&&#nian& baan&ay( san&&#nian& baan&ay
membes may:
(a) Assist the !#non& baan&ay in the discha&e o" his d#ties and "#nctions,
(b) Act as !eace o""ices in the maintenance o" !#blic ode and sa"ety, and
(c) .e"om s#ch othe d#ties and "#nctions as the !#non& baan&ay may
dele&ate'
$ectio+ -9-. Benefits of Barangay &fficials. -
(a) 7aan&ay o""icials( incl#din& baan&ay tanods and membes o" the
l#!on& ta&a!amaya!a( shall ecei$e honoaia( allowances( and s#ch othe
emol#ments as may be a#thoi)ed by law o baan&ay( m#nici!al o city
odinance in accodance with the !o$isions o" this 0ode( b#t in no case
shall it be less than 4ne tho#sand !esos (.1(;;;';;) !e month "o the
!#non& baan&ay and Si- h#nded !esos (.8;;';;) !e month "o the
san&&#nian& baan&ay membes( baan&ay teas#e( and baan&ay
secetay: .o$ided( howe$e( That the ann#al a!!o!iations "o !esonal
se$ices shall be s#b%ect to the b#d&etay limitations !escibed #nde Title
3i$e( 7ook II o" this 0ode,
(b) The !#non& baan&ay( the san&&#nian& baan&ay membes( the
baan&ay teas#e( and the baan&ay secetay shall also:
(1) 7e entitled to 0histmas bon#s o" at least 4ne tho#sand !esos
(.1(;;;';;) each( the "#nds "o which shall be taken "om the
&eneal "#nd o" the baan&ay o "om s#ch othe "#nds a!!o!iated
by the national &o$enment "o the !#!ose,
(:) 7e entitled( d#in& thei inc#mbency( to ins#ance co$ea&e
which shall incl#de( b#t shall not be limited to tem!oay and
!emanent disability( do#ble indemnity( accident ins#ance( death
and b#ial bene"its( in accodance with Re!#blic Act 5#mbeed
Si-ty-nine h#nded "oty-two (R'A' 5o' 8C4:)( entitled AAn Act
Inceasin& the Ins#ance 7ene"its o" /ocal ?o$enment 4""icials and
.o$idin& 3#nds Thee"oA,
(3) 7e entitled to "ee medical cae incl#din& s#bsistence( medicines(
and medical attendance in any &o$enment hos!ital o instit#tion:
.o$ided( That s#ch hos!ital cae shall incl#de s#&ey o s#&ical
e-!enses( medicines( I-ays( laboatoy "ees( and othe hos!ital
e-!enses,
In case o" e-teme #&ency whee thee is no a$ailable &o$enment
hos!ital o instit#tion( the baan&ay o""icial attendance to the neaest
!i$ate clinic( hos!ital o instit#tion and the e-!enses not e-ceedin&
3i$e tho#sand !esos (.5(;;;';;) that may be inc#ed theein shall
be cha&eable a&ainst the "#nds o" the baan&ay concened,
(4) 7e e-em!ted d#in& thei inc#mbency "om !ayin& t#ition and
matic#lation "ees "o thei le&itimate de!endent childen attendin&
state colle&es o #ni$esities' >e may likewise a$ail o" s#ch
ed#cational bene"its in a state colle&e o #ni$esity located within
the !o$ince o city to which the baan&ay belon&s, and
(5) 7e entitled to a!!o!iate ci$il se$ice eli&ibility on the basis o"
the n#mbe o" yeas o" se$ice to the baan&ay( !#s#ant to the #les
and e&#lations iss#ed by the 0i$il Se$ice 0ommission'
(c) 1lecti$e baan&ay o""icials shall ha$e !e"eence in a!!ointments to any
&o$enment !osition o in any &o$enment-owned o contolled
co!oations( incl#din& thei s#bsidiaies( a"te thei ten#e o" o""ice(
s#b%ect to the e*#isite *#ali"ications and the !o$isions o" the immediately
!ecedin& !aa&a!h'
(d) All d#ly a!!ointed membes o" the baan&ay tanod bi&ades( o thei
e*#i$alent( which shall n#mbe not moe than twenty (:;) in each baan&ay(
shall be &anted ins#ance o othe bene"its d#in& thei inc#mbency(
cha&eable to the baan&ay o the city o m#nici!al &o$enment to which
the baan&ay belon&s'
C%APTR V
Appoi+ti3e "*r*+7*) O22ici*l1
$ectio+ -9.. Barangay Secretary: (ppointment- 3ualifications- Po%ers and
$uties. -
(a) The baan&ay secetay shall be a!!ointed by the !#non& baan&ay with
the conc#ence o" the ma%oity o" all the san&&#nian& baan&ay membes'
The a!!ointment o" the baan&ay secetay shall not be s#b%ect to attestation
by the 0i$il Se$ice 0ommission'
(b) The baan&ay secetay shall be o" le&al a&e( a *#ali"ied $ote and an
act#al esident o" the baan&ay concened'
(c) 5o !eson shall be a!!ointed baan&ay secetay i" he is a san&&#nian&
baan&ay membe( a &o$enment em!loyee( o a elati$e o" the !#non&
baan&ay within the "o#th ci$il de&ee o" consan&#inity o" a""inity'
(d) The baan&ay secetay shall:
(1) Gee! c#stody o" all ecods o" the san&&#nian& baan&ay and the
baan&ay assembly meetin&s,
(:) .e!ae and kee! the min#tes o" all meetin&s o" the san&&#nian&
baan&ay and the baan&ay assembly,
(3) .e!ae a list o" membes o" the baan&ay assembly( and ha$e the
same !osted in cons!ic#o#s !laces within the baan&ay,
(4) Assist in the !e!aation o" all necessay "oms "o the cond#ct o"
baan&ay elections( initiati$es( e"eenda o !lebiscites( in
coodination with the 0461/10,
(5) Assist the m#nici!al ci$il e&ista in the e&istation o" biths(
deaths( and maia&es,
(8) Gee! an #!dated ecod o" all inhabitants o" the baan&ay
containin& the "ollowin& items o" in"omation: name( addess( !lace
and date o" bith( se-( ci$il stat#s( citi)enshi!( occ#!ation( and s#ch
othe items o" in"omation as may be !escibed by law o odinance,
(9) S#bmit a e!ot on the act#al n#mbe o" baan&ay esidents as
o"ten as may be e*#ied by the san&&#nian& baan&ay, and
(8) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
$ectio+ -9/. Barangay Treasurer: (ppointment- 3ualification- Po%ers and
$uties. -
(a) The baan&ay teas#e shall be a!!ointed by the !#non& baan&ay with
the conc#ence o" the ma%oity o" all the san&&#nian& baan&ay membes'
The a!!ointment o" the baan&ay teas#e shall not be s#b%ect to attestation
by the 0i$il Se$ice 0ommission'
(b) The baan&ay teas#e shall be o" le&al a&e( a *#ali"ied $ote( and an
act#al esident o" the baan&ay concened'
(c) 5o !eson shall be a!!ointed baan&ay teas#e i" he is a san&&#nian&
baan&ay membe( a &o$enment em!loyee( o a elati$e o" the !#non&
baan&ay within the "o#th ci$il de&ee o" consan&#inity o a""inity'
(d) The baan&ay teas#e shall be bonded in accodance with e-istin& laws
in an amo#nt to be detemined by the san&&#nian& baan&ay b#t not
e-ceedin& Ten tho#sand !esos (.1;(;;;';;)( !emi#ms "o which shall be
!aid by the baan&ay'
(e) The baan&ay teas#e shall:
(1) Gee! c#stody o" baan&ay "#nds and !o!eties,
(:) 0ollect and iss#e o""icial ecei!ts "o ta-es( "ees( contib#tions(
monies( mateials( and all othe eso#ces acc#in& to the baan&ay
teas#y and de!osit the same in the acco#nt o" the baan&ay as
!o$ided #nde Title 3i$e( 7ook II o" this 0ode,
(3) 2isb#se "#nds in accodance with the "inancial !oced#es
!o$ided in this 0ode,
(4) S#bmit to the !#non& baan&ay a statement co$ein& the act#al
and estimates o" income and e-!endit#es "o the !ecedin& and
ens#in& calenda yeas( es!ecti$ely( s#b%ect to the !o$isions o"
Title 3i$e( 7ook II o" this 0ode'
(5) Rende a witten acco#ntin& e!ot o" all baan&ay "#nds and
!o!ety #nde his c#stody at the end o" each calenda yea( and
ens#e that s#ch e!ot shall be made a$ailable to the membes o" the
baan&ay assembly and othe &o$enment a&encies concened,
(8) 0eti"y as to the a$ailability o" "#nds whene$e necessay,
(9) .lan and attend to the #al !ostal cic#it within his %#isdiction,
and
(8) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
$ectio+ -96. &ther (ppointive &fficials. - The *#ali"ications( d#ties( and "#nctions
o" all othe baan&ay o""icials a!!ointed by the !#non& baan&ay shall be &o$ened
by the !o$isions o" this 0ode and othe laws o by baan&ay odinances'
C%APTR VI
"*r*+7*) A11e4bl)
$ectio+ -97. Composition; +eetings. -
(a) Thee shall be a baan&ay assembly com!osed o" all !esons who ae
act#al esidents o" the baan&ay "o at least si- (8) months( "i"teen (15)
yeas o" a&e o o$e( citi)ens o" the .hili!!ines( and d#ly e&isteed in the
list o" baan&ay assembly membes'
(b) The baan&ay assembly shall meet at least twice a yea to hea and
disc#ss the semestal e!ot o" the san&&#nian& baan&ay concenin& its
acti$ities and "inances as well as !oblems a""ectin& the baan&ay' Its
meetin&s shall be held #!on call o" the !#non& baan&ay o o" at least "o#
(4) membes o" the san&&#nian& baan&ay( o #!on witten !etition o" at
least "i$e !ecent (5B) o" the assembly membes'
(c) 5o meetin& o" the baan&ay assembly shall take !lace #nless a witten
notice is &i$en one (1) week !io to the meetin& e-ce!t on mattes
in$ol$in& !#blic sa"ety o sec#ity( in which case notice within a easonable
time shall be s#""icient' The !#non& baan&ay( o in his absence( the
san&&#nian& baan&ay membe actin& as !#non& baan&ay( o any assembly
membe selected d#in& the meetin&( shall act as !esidin& o""ice in all the
meetin&s o" the assembly' The baan&ay secetay( o in his absence( any
membe desi&nated by the !esidin& o""ice to act as secetay( shall
discha&e the d#ties o" secetay o" the baan&ay assembly'
$ectio+ -96. Po%ers of the Barangay (ssembly. - The baan&ay assembly shall:
(a) Initiate le&islati$e !ocesses by ecommendin& to the san&&#nian&
baan&ay the ado!tion o" meas#es "o the wel"ae o" the baan&ay and the
city o m#nici!ality concened,
(b) 2ecide on the ado!tion o" initiati$e as a le&al !ocess wheeby the
e&isteed $otes o" the baan&ay may diectly !o!ose( enact( o amend any
odinance, and
(c) >ea and !ass #!on the semestal e!ot o" the san&&#nian& baan&ay
concenin& its acti$ities and "inances'
C%APTR VII
#*t*ru+7*+7 P*4b*r*+7*)
$ectio+ -99. upong Tagapamayapa. -
(a) Thee is heeby ceated in each baan&ay a l#!on& ta&a!amaya!a(
heeina"te e"eed to as the l#!on( com!osed o" the !#non& baan&ay( as
chaiman and ten (1;) to twenty (:;) membes' The l#!on shall be
constit#ted e$ey thee (3) yeas in the manne !o$ided heein'
(b) Any !eson act#ally esidin& o wokin&( in the baan&ay( not othewise
e-!essly dis*#ali"ied by law( and !ossessin& inte&ity( im!atiality(
inde!endence o" mind( sense o" "ainess( and e!#tation "o !obity( may be
a!!ointed a membe o" the l#!on'
(c) A notice to constit#te the l#!on( which shall incl#de the names o"
!o!osed membes who ha$e e-!essed thei willin&ness to se$e( shall be
!e!aed by the !#non& baan&ay within the "ist "i"teen (15) days "om the
stat o" his tem o" o""ice' S#ch notice shall be !osted in thee (3)
cons!ic#o#s !laces in the baan&ay contin#o#sly "o a !eiod o" not less
than thee (3) weeks,
(d) The !#non& baan&ay( takin& into consideation any o!!osition to the
!o!osed a!!ointment o any ecommendations "o a!!ointment as may
ha$e been made within the !eiod o" !ostin&( shall within ten (1;) days
theea"te( a!!oint as membes those whom he detemines to be s#itable
thee"o' A!!ointments shall be in witin&( si&ned by the !#non& baan&ay(
and attested to by the baan&ay secetay'
(e) The list o" a!!ointed membes shall be !osted in thee (3) cons!ic#o#s
!laces in the baan&ay "o the entie d#ation o" thei tem o" o""ice, and
(") In baan&ays whee ma%oity o" the inhabitants ae membes o"
indi&eno#s c#lt#al comm#nities( local systems o" settlin& dis!#tes tho#&h
thei co#ncils o" dat#s o eldes shall be eco&ni)ed witho#t !e%#dice to the
a!!licable !o$isions o" this 0ode'
$ectio+ .00. &ath and Term of &ffice. - @!on a!!ointment( each l#!on membe
shall take an oath o" o""ice be"oe the !#non& baan&ay' >e shall hold o""ice #ntil a
new l#!on is constit#ted on the thid yea "ollowin& his a!!ointment #nless soone
teminated by esi&nation( tans"e o" esidence o !lace o" wok( o withdawal o"
a!!ointment by the !#non& baan&ay with the conc#ence o" the ma%oity o" all
the membes o" the l#!on'
$ectio+ .01. 9acancies. - Sho#ld a $acancy occ# in the l#!on "o any ca#se( the
!#non& baan&ay shall immediately a!!oint a *#ali"ied !eson who shall hold
o""ice only "o the #ne-!ied !otion o" the tem'
$ectio+ .0,. .unctions of the upon. - The l#!on shall:
(a) 1-ecise administati$e s#!e$ision o$e the conciliation !anels
!o$ided heein,
(b) 6eet e&#laly once a month to !o$ide a "o#m "o e-chan&e o" ideas
amon& its membes and the !#blic on mattes ele$ant to the amicable
settlement o" dis!#tes( and to enable $aio#s conciliation !anel membes to
shae with one anothe thei obse$ations and e-!eiences in e""ectin&
s!eedy esol#tion o" dis!#tes, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
$ectio+ .0-. Secretary of the upon. - The baan&ay secetay shall conc#ently
se$e as the secetay o" the l#!on' >e shall ecod the es#lts o" mediation
!oceedin&s be"oe the !#non& baan&ay and shall s#bmit a e!ot theeon to the
!o!e city o m#nici!al co#ts' >e shall also ecei$e and kee! the ecods o"
!oceedin&s s#bmitted to him by the $aio#s conciliation !anels'
$ectio+ .0.. Pang4at ng Tagapag4asundo. -
(a) Thee shall be constit#ted "o each dis!#te bo#&ht be"oe the l#!on a
conciliation !anel to be known as the !an&kat n& ta&a!a&kas#ndo(
heeina"te e"eed to as the !an&kat( consistin& o" thee (3) membes who
shall be chosen by the !aties to the dis!#te "om the list o" membes o" the
l#!on'
Sho#ld the !aties "ail to a&ee on the !an&kat membeshi!( the same shall
be detemined by lots dawn by the l#!on chaiman'
(b) The thee (3) membes constit#tin& the !an&kat shall elect "om amon&
themsel$es the chaiman and the secetay' The secetay shall !e!ae the
min#tes o" the !an&kat !oceedin&s and s#bmit a co!y d#ly attested to by
the chaiman to the l#!on secetay and to the !o!e city o m#nici!al
co#t' >e shall iss#e and ca#se to be se$ed notices to the !aties concened'
The l#!on secetay shall iss#e ceti"ied t#e co!ies o" any !#blic ecod in
his c#stody that is not by law othewise declaed con"idential'
$ectio+ .0/. 9acancies in the Pang4at. - Any $acancy in the !an&kat shall be
chosen by the !aties to the dis!#te "om amon& the othe l#!on membes' Sho#ld
the !aties "ail to a&ee on a common choice( the $acancy shall be "illed by lot to
be dawn by the l#!on chaiman'
$ectio+ .06. Character of &ffice and Service of upon +embers. -
(a) The l#!on membes( while in the !e"omance o" thei o""icial d#ties o
on the occasion theeo"( shall be deemed as !esons in a#thoity( as de"ined
in the Re$ised .enal 0ode'
(b) The l#!on o !an&kat membes shall se$e witho#t com!ensation(
e-ce!t as !o$ided "o in Section 3C3 and witho#t !e%#dice to incenti$es as
!o$ided "o in this Section and in 7ook IE o" this 0ode' The 2e!atment
o" the Inteio and /ocal ?o$enment shall !o$ide "o a system o" &antin&
economic o othe incenti$es to the l#!on o !an&kat membes who
ade*#ately demonstate the ability to %#dicio#sly and e-!editio#sly esol$e
cases e"eed to them' <hile in the !e"omance o" thei d#ties( the l#!on
o !an&kat membes( whethe in !#blic o !i$ate em!loyment( shall be
deemed to be on o""icial time( and shall not s#""e "om any dimin#tion in
com!ensation o allowance "om said em!loyment by eason theeo"'
$ectio+ .07. egal (dvice on +atters )nvolving 3uestions of a%. - The
!o$incial( city le&al o""ice o !osec#to o the m#nici!al le&al o""ice shall
ende le&al ad$ice on mattes in$ol$in& *#estions o" law to the !#non& baan&ay
o any l#!on o !an&kat membe whene$e necessay in the e-ecise o" his
"#nctions in the administation o" the kata#n&an& !ambaan&ay'
$ectio+ .06. Sub>ect +atter for (micable Settlement; 01ception Thereto. - The
l#!on o" each baan&ay shall ha$e a#thoity to bin& to&ethe the !aties act#ally
esidin& in the same city o m#nici!ality "o amicable settlement o" all dis!#tes
e-ce!t:
(a) <hee one !aty is the &o$enment( o any s#bdi$ision o
inst#mentality theeo",
(b) <hee one !aty is a !#blic o""ice o em!loyee( and the dis!#te elates
to the !e"omance o" his o""icial "#nctions,
(c) 4""enses !#nishable by im!isonment e-ceedin& one (1) yea o a "ine
e-ceedin& 3i$e tho#sand !esos (.5(;;;';;),
(d) 4""enses whee thee is no !i$ate o""ended !aty,
(e) <hee the dis!#te in$ol$es eal !o!eties located in di""eent cities o
m#nici!alities #nless the !aties theeto a&ee to s#bmit thei di""eences to
amicable settlement by an a!!o!iate l#!on,
(") 2is!#tes in$ol$in& !aties who act#ally eside in baan&ays o" di""eent
cities o m#nici!alities( e-ce!t whee s#ch baan&ay #nits ad%oin each othe
and the !aties theeto a&ee to s#bmit thei di""eences to amicable
settlement by an a!!o!iate l#!on,
(&) S#ch othe classes o" dis!#tes which the .esident may detemine in the
inteest o" D#stice o #!on the ecommendation o" the Secetay o" D#stice'
The co#t in which non-ciminal cases not "allin& within the a#thoity o" the
l#!on #nde this 0ode ae "iled may( at any time be"oe tial mot# !o!io
e"e the case to the l#!on concened "o amicable settlement'
$ectio+ .09. Ve+ue' -
(a) 2is!#tes between !esons act#ally esidin& in the same baan&ay shall
be bo#&ht "o amicable settlement be"oe the l#!on o" said baan&ay'
(b) Those in$ol$in& act#al esidents o" di""eent baan&ays within the same
city o m#nici!ality shall be bo#&ht in the baan&ay whee the es!ondent
o any o" the es!ondents act#ally esides( at the election o" the com!laint'
(c) All dis!#tes in$ol$in& eal !o!ety o any inteest theein shall be
bo#&ht in the baan&ay whee the eal !o!ety o the la&e !otion theeo"
is sit#ated'
(d) Those aisin& at the wok!lace whee the contendin& !aties ae
em!loyed o at the instit#tion whee s#ch !aties ae enolled "o st#dy(
shall be bo#&ht in the baan&ay whee s#ch wok!lace o instit#tion is
located'
4b%ections to $en#e shall be aised in the mediation !oceedin&s be"oe the
!#non& baan&ay, othewise( the same shall be deemed wai$ed' Any le&al
*#estion which may con"ont the !#non& baan&ay in esol$in& ob%ections
to $en#e heein e"eed to may be s#bmitted to the Secetay o" D#stice( o
his d#ly desi&nated e!esentati$e( whose #lin& theeon shall be bindin&'
$ectio+ .10. Procedure for (micable Settlement. -
(a) <ho may initiate !oceedin& - @!on !ayment o" the a!!o!iate "ilin&
"ee( any indi$id#al who has a ca#se o" action a&ainst anothe indi$id#al
in$ol$in& any matte within the a#thoity o" the l#!on may com!lain( oally
o in witin&( to the l#!on chaiman o" the baan&ay'
(b) 6ediation by l#!on chaiman - @!on ecei!t o" the com!laint( the l#!on
chaiman shall within the ne-t wokin& day s#mmon the es!ondent(s)(
with notice to the com!lainant(s) "o them and thei witnesses to a!!ea
be"oe him "o a mediation o" thei con"lictin& inteests' I" he "ails in his
mediation e""ot within "i"teen (15) days "om the "ist meetin& o" the
!aties be"oe him( he shall "othwith set a date "o the constit#tion o" the
!an&kat in accodance with the !o$isions o" this 0ha!te'
(c) S#s!ension o" !esci!ti$e !eiod o" o""enses - <hile the dis!#te is
#nde mediation( conciliation( o abitation( the !esci!ti$e !eiods "o
o""enses and ca#se o" action #nde e-istin& laws shall be inte#!ted #!on
"ilin& the com!laint with the !#non& baan&ay' The !esci!ti$e !eiods
shall es#me #!on ecei!t by the com!lainant o" the com!lainant o the
ceti"icate o" e!#diation o o" the ceti"ication to "ile action iss#ed by the
l#!on o !an&kat secetay: .o$ided( howe$e( That s#ch inte#!tion shall
not e-ceed si-ty (8;) days "om the "ilin& o" the com!laint with the !#non&
baan&ay'
(d) Iss#ance o" s#mmons, heain&, &o#nds "o dis*#ali"ication - The
!an&kat shall con$ene not late than thee (3) days "om its constit#tion( on
the day and ho# set by the l#!on chaiman( to hea both !aties and thei
witnesses( sim!li"y iss#es( and e-!loe all !ossibilities "o amicable
settlement' 3o this !#!ose( the !an&kat may iss#e s#mmons "o the
!esonal a!!eaance o" !aties and witnesses be"oe it' In the e$ent that a
!aty mo$es to dis*#ali"y any membe o" the !an&kat by eason o"
elationshi!( bias( inteest( o any othe simila &o#nds disco$eed a"te the
constit#tion o" the !an&kat( the matte shall be esol$ed by the a""imati$e
$ote o" the ma%oity o" the !an&kat whose decision shall be "inal' Sho#ld
dis*#ali"ication be decided #!on( the es#ltin& $acancy shall be "illed as
heein !o$ided "o'
(e) .eiod to ai$e at a settlement - The !an&kat shall ai$e at a settlement
o esol#tion o" the dis!#te within "i"teen (15) days "om the day it
con$enes in accodance with this section' This !eiod shall( at the discetion
o" the !an&kat( be e-tendible "o anothe !eiod which shall not e-ceed
"i"teen (15) days( e-ce!t in clealy meitoio#s cases'
$ectio+ .11. .orm of settlement. - All amicable settlements shall be in witin&( in
a lan&#a&e o dialect known to the !aties( si&ned by them( and attested to by the
l#!on chaiman o the !an&kat chaiman( as the case may be' <hen the !aties to
the dis!#te do not #se the same lan&#a&e o dialect( the settlement shall be witten
in the lan&#a&e known to them'
$ectio+ .1,. Conciliation. -
(a) .e-condition to 3ilin& o" 0om!laint in 0o#t' - 5o com!laint( !etition(
action( o !oceedin& in$ol$in& any matte within the a#thoity o" the l#!on
shall be "iled o instit#ted diectly in co#t o any othe &o$enment o""ice
"o ad%#dication( #nless thee has been a con"ontation between the !aties
be"oe the l#!on chaiman o the !an&kat( and that no conciliation o
settlement has been eached as ceti"ied by the l#!on secetay o !an&kat
secetay as attested to by the l#!on o !an&kat chaiman o #nless the
settlement has been e!#diated by the !aties theeto'
(b) <hee .aties 6ay ?o 2iectly to 0o#t' - The !aties may &o diectly
to co#t in the "ollowin& instances:
(1) <hee the acc#sed is #nde detention,
(:) <hee a !eson has othewise been de!i$ed o" !esonal libety
callin& "o habeas co!#s !oceedin&s,
(3) <hee actions ae co#!led with !o$isional emedies s#ch as
!eliminay in%#nction( attachment( deli$ey o" !esonal !o!ety and
s#!!ot !endente lite, and
(4) <hee the action may othewise be baed by the stat#te o"
limitations'
(c) 0onciliation amon& membes o" indi&eno#s c#lt#al comm#nities' - The
c#stoms and taditions o" indi&eno#s c#lt#al comm#nities shall be a!!lied
in settlin& dis!#tes between membes o" the c#lt#al comm#nities'
$ectio+ .1-. (rbitration. -
(a) The !aties may( at any sta&e o" the !oceedin&s( a&ee in witin& that
they shall abide by the abitation awad o" the l#!on chaiman o the
!an&kat' S#ch a&eement to abitate may be e!#diated within "i$e (5) days
"om the date theeo" "o the same &o#nds and in accodance with the
!oced#e heeina"te !escibed' The abitation awad shall be made a"te
the la!se o" the !eiod "o e!#diation and within ten (1;) days theea"te'
(b) The abitation awad shall be in witin& in a lan&#a&e o dialect known
to the !aties' <hen the !aties to the dis!#te do not #se the same lan&#a&e
o dialect( the awad shall be witten in the lan&#a&e o dialect known to
them'
$ectio+ .1.. Proceedings &pen to the Public; 01ception. - All !oceedin&s "o
settlement shall be !#blic and in"omal: .o$ided( howe$e( That the l#!on
chaiman o the !an&kat chaiman( as the case may be( may mot# !o!io o #!on
e*#est o" a !aty( e-cl#de the !#blic "om the !oceedin&s in the inteest o"
!i$acy( decency( o !#blic moals'
$ectio+ .1/. (ppearance of Parties in Person. - In all kata#n&an& !ambaan&ay
!oceedin&s( the !aties m#st a!!ea in !eson witho#t the assistance o" co#nsel o
e!esentati$e( e-ce!t "o minos and incom!etents who may be assisted by thei
ne-t-o"-kin who ae not lawyes'
$ectio+ .16. 0ffect of (micable Settlement and (rbitration (%ard. - The amicable
settlement and abitation awad shall ha$e the "oce and e""ect o" a "inal %#d&ment
o" a co#t #!on the e-!iation o" ten (1;) days "om the date theeo"( #nless
e!#diation o" the settlement has been made o a !etition to n#lli"y the awad has
been "iled be"oe the !o!e city o m#nici!al co#t'
>owe$e( this !o$ision shall not a!!ly to co#t cases settled by the l#!on #nde
the last !aa&a!h o" Section 4;8 o" this 0ode( in which case the com!omise o
the !an&kat chaiman shall be s#bmitted to the co#t and #!on a!!o$al theeo"(
ha$e the "oce and e""ect o" a %#d&ment o" said co#t'
$ectio+ .17. 01ecution. - The amicable settlement o abitation awad may be
en"oced by e-ec#tion by the l#!on within si- (8) months "om the date o" the
settlement' A"te the la!se o" s#ch time( the settlement may be en"oced by action
in the a!!o!iate city o m#nici!al co#t'
$ectio+ .16. Repudiation. - Any !aty to the dis!#te may( within ten (1;) days
"om the date o" the settlement( e!#diate the same by "ilin& with the l#!on
chaiman a statement to that e""ect swon to be"oe him( whee the consent is
$itiated by "a#d( $iolence( o intimidation' S#ch e!#diation shall be s#""icient
basis "o the iss#ance o" the ceti"ication "o "ilin& a com!laint as heeinabo$e
!o$ided'
$ectio+ .19. Transmittal of Settlement and (rbitration. - Awad to the 0o#t' - The
secetay o" the l#!on shall tansmit the settlement o the abitation awad to the
a!!o!iate city o m#nici!al co#t within "i$e (5) days "om the date o" the awad
o "om the la!se o" the ten-day !eiod e!#diatin& the settlement and shall "#nish
co!ies theeo" to each o" the !aties to the settlement and the l#!on chaiman'
$ectio+ .,0. Po%er to (dminister &aths. - The !#non& baan&ay( as chaiman o"
the l#!on& ta&a!amaya!a( and the membes o" the !an&kat ae heeby a#thoi)ed
to administe oaths in connection with any matte elatin& to all !oceedin&s in the
im!lementation o" the kata#n&an& !ambaan&ay'
$ectio+ .,1. (dministration; Rules and Regulations. - The city o m#nici!al
mayo( as the case may be( shall see to the e""icient and e""ecti$e im!lementation
and administation o" the kata#n&an& !ambaan&ay' The Secetay o" D#stice shall
!om#l&ate the #les and e&#lations necessay to im!lement this 0ha!te'
$ectio+ .,,. (ppropriations. - S#ch amo#nt as may be necessay "o the e""ecti$e
im!lementation o" the kata#n&an& !ambaan&ay shall be !o$ided "o in the
ann#al b#d&et o" the city o m#nici!ality concened'
C%APTR VIII
$*+77u+i*+7 #*b*t**+
$ectio+ .,-. Creation and 0lection. -
(a) Thee shall be in e$ey baan&ay a san&&#nian& kabataan to be
com!osed o" a chaiman( se$en (9) membes( a secetay( and a teas#e'
(b) A san&&#nian& kabataan o""icial who( d#in& his tem o" o""ice( shall
ha$e !assed the a&e o" twenty-one (:1) yeas shall be allowed to se$e the
emainin& !otion o" the tem "o which he was elected'
$ectio+ .,.. @atipunan ng @abataan. - The kati!#nan n& kabataan shall be
com!osed o" all citi)ens o" the .hili!!ines act#ally esidin& in the baan&ay "o at
least si- (8) months( who ae "i"teen (15) b#t not moe than twenty-one (:1) yeas
o" a&e( and who ae d#ly e&isteed in the list o" the san&&#nian& kabataan o in
the o""icial baan&ay list in the c#stody o" the baan&ay secetay'
$ectio+ .,/. +eetings of the @atipunan ng @abataan. - The kati!#nan n&
kabataan shall meet at least once e$ey thee (3) months( o at the call o" the
chaiman o" the san&&#nian& kabataan o #!on witten !etition o" at least one-
twentieth (1=:;) o" its membes( to decide on im!otant iss#es a""ectin& the yo#th
o" the baan&ay'
$ectio+ .,6. Po%ers and .unctions of the Sangguniang @abataan. - The
san&&#nian& kabataan shall:
(a) .om#l&ate esol#tions necessay to cay o#t the ob%ecti$es o" the yo#th
in the baan&ay in accodance with the a!!licable !o$isions o" this 0ode,
(b) Initiate !o&ams desi&ned to enhance the social( !olitical( economic(
c#lt#al( intellect#al( moal( s!iit#al( and !hysical de$elo!ment o" the
membes,
(c) >old "#nd-aisin& acti$ities( the !oceeds o" which shall be ta--e-em!t
and shall acc#e to the &eneal "#nd o" the san&&#nian& kabataan: .o$ided(
howe$e( That in the a!!o!iation theeo"( the s!eci"ic !#!ose "o which
s#ch acti$ity has been held shall be "ist satis"ied,
(d) 0eate s#ch bodies o committees as it may deem necessay to
e""ecti$ely cay o#t its !o&ams and acti$ities,
(e) S#bmit ann#al and end-o"-tem e!ots to the san&&#nian& baan&ay on
thei !o%ects and acti$ities "o the s#$i$al and de$elo!ment o" the yo#th in
the baan&ay,
(") 0ons#lt and coodinate with all yo#th o&ani)ations in the baan&ay "o
!olicy "om#lation and !o&am im!lementation,
(&) 0oodinate with the a!!o!iate national a&ency "o the im!lementation
o" yo#th de$elo!ment !o%ects and !o&ams at the national le$el,
(h) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as the san&&#nian& baan&ay may detemine o dele&ate, and
(i) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
$ectio+ .,7. +eetings of the Sangguniang @abataan. - The san&&#nian& kabataan
shall meet e&#laly once a month on the date( time( and !lace to be "i-ed by the
said san&&#nian' S!ecial meetin&s may be called by the san&&#nian& kabataan
chaiman o any thee (3) o" its membes by &i$in& witten notice to all membes
o" the date( time( !lace and a&enda o" the meetin& at least one (1) day in ad$ance'
5otices o" e&#la o s!ecial meetin&s shall be "#nished the !#non& baan&ay and
the san&&#nian& baan&ay'
A ma%oity o" the membes o" the san&&#nian& kabataan shall constit#te a *#o#m'
$ectio+ .,6. 3ualifications. - An electi$e o""icial o" the san&&#nian& kabataan
m#st be a citi)en o" the .hili!!ines( a *#ali"ied $ote o" the kati!#nan n& kabataan(
a esident o" the baan&ay "o at least one (1) yea immediately !io to election( at
least "i"teen (15) yeas b#t not moe than twenty- one (:1) yeas o" a&e on the day
o" his election( able to ead and wite 3ili!ino( 1n&lish( o the local dialect( and
m#st not ha$e been con$icted o" any cime in$ol$in& moal t#!it#de'
$ectio+ .,9. Term of &ffice. - The san&&#nian& kabataan chaiman and membes
shall hold o""ice "o a !eiod o" thee (3) yeas( #nless soone emo$ed "o ca#se as
!o$ided by law( !emanently inca!acitated( die o esi&n "om o""ice'
$ectio+ .-0. Sangguniang @abataan Chairman. - The e&isteed $otes o" the
kati!#nan n& kabataan shall elect the chaiman o" the san&&#nian& kabataan who
shall a#tomatically se$e as an e- o""icio membe o" the san&&#nian& baan&ay
#!on his ass#m!tion to o""ice' As s#ch( he shall e-ecise the same !owes(
discha&e the same d#ties and "#nctions( and en%oy the same !i$ile&es as the
e&#la san&&#nian& baan&ay membes( and shall be the chaiman o" the
committee on yo#th and s!ots de$elo!ment in the said san&&#nian'
$ectio+ .-1. Po%ers and $uties of the Sangguniang @abataan Chairman. - In
addition to the d#ties which may be assi&ned to him by the san&&#nian& baan&ay(
the san&&#nian& kabataan chaiman shall:
(a) 0all and !eside o$e all meetin&s o" the kati!#nan n& kabataan and the
san&&#nian& kabataan,
(b) Im!lement !olicies( !o&ams( and !o%ects within his %#isdiction in
coodination with the san&&#nian& baan&ay,
(c) 1-ecise &eneal s#!e$ision o$e the a""ais and acti$ities o" the
san&&#nian& kabataan and the o""icial cond#ct o" its membes( and s#ch
othe o""ices o" the san&&#nian& kabataan within his %#isdiction,
(d) <ith the conc#ence o" the san&&#nian& kabataan( a!!oint "om amon&
the membes o" the san&&#nian& kabataan( the secetay and teas#e and
s#ch othe o""ices as may be deemed necessay, and
(e) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
$ectio+ .-,. Sangguniang @abataan Secretary. - The san&&#nian& kabataan
secetay shall:
(a) Gee! all ecods o" the kati!#nan n& kabataan and san&&#nian&
kabataan,
(b) .e!ae and kee! the min#tes o" all meetin&s o" the kati!#nan n&
kabataan and san&&#nian& kabataan,
(c) .e!ae all "oms necessay "o the cond#ct o" e&istations( elections(
initiati$es( e"eenda( o !lebiscites( in coodination with the baan&ay
secetay and the 0461/10, and
(d) .e"om s#ch othe d#ties and discha&e s#ch othe "#nctions as the
chaiman o" the san&&#nian& kabataan may !escibe o diect'
$ectio+ .--. Sangguniang @abataan Treasurer. - The san&&#nian& kabataan
teas#e shall:
(a) Take c#stody o" all san&&#nian& kabataan !o!ety and "#nds not
othewise de!osited with the city o m#nici!al teas#e,
(b) 0ollect and ecei$e contib#tions( monies( mateials( and all othe
so#ces intended "o the san&&#nian& kabataan and kati!#nan n& kabataan,
(c) 2isb#se "#nds in accodance with an a!!o$ed b#d&et o" the
san&&#nian& kabataan,
(d) 0eti"y to the a$ailability o" "#nds whene$e necessay,
(e) S#bmit to the san&&#nian& kabataan and to the san&&#nian& baan&ay
ceti"ied and detailed statements o" act#al income and e-!endit#es at the
end o" e$ey month, and
(") .e"om s#ch othe d#ties and discha&e s#ch othe "#nctions as the
chaiman o" the san&&#nian& kabataan may diect'
$ectio+ .-.. Privileges of Sangguniang @abataan &fficials. - The san&&#nian&
kabataan chaiman shall ha$e the same !i$ile&es en%oyed by othe san&&#nian&
baan&ay o""icials #nde this 0ode s#b%ect to s#ch e*#iements and limitations
!o$ided heein' 2#in& thei inc#mbency( san&&#nian& kabataan o""icials shall be
e-em!t "om !ayment o" t#ition and matic#lation "ees while enolled in !#blic
tetiay schools( incl#din& state colle&es and #ni$esities' The national &o$enment
shall eimb#se said colle&e o #ni$esity the amo#nt o" the t#ition and
matic#lation "ees: .o$ided( That( to *#ali"y "o the !i$ile&e( the said o""icials
shall enoll in a state colle&e o #ni$esity within o neaest thei aea o"
%#isdiction'
$ectio+ .-/. Succession and .illing of 9acancies. -
(a) In case a san&&#nian& kabataan chaiman e"#ses to ass#me o""ice( "ails
to *#ali"y( is con$icted o" a "elony( $ol#ntaily esi&ns( dies( is !emanently
inca!acitated( is emo$ed "om o""ice( o has been absent witho#t lea$e "o
moe than thee (3) consec#ti$e months( the san&&#nian& kabataan membe
who obtained the ne-t hi&hest n#mbe o" $otes in the election immediately
!ecedin& shall ass#me the o""ice o" the chaiman "o the #ne-!ied !otion
o" the tem( and shall discha&e the !owes and d#ties( and en%oy the i&hts
and !i$ile&es a!!#tenant to the o""ice' In case the said membe e"#ses to
ass#me the !osition o "ails to *#ali"y( the san&&#nian& membe obtainin&
the ne-t hi&hest n#mbe o" $otes shall ass#me the !osition o" the chaiman
"o the #ne-!ied !otion o" the tem'
(b) <hee two (:) o moe san&&#nian& kabataan membes obtained the
same ne-t hi&hest n#mbe o" $otes( the othe san&&#nian& kabataan
membes shall cond#ct an election to choose the s#ccesso to the chaiman
"om amon& the said membes'
(c) A"te the $acancy shall ha$e been "illed( the san&&#nian& kabataan
chaiman shall call a s!ecial election to com!lete the membeshi! o" said
san&&#nian' S#ch san&&#nian& kabataan membe shall hold o""ice "o the
#ne-!ied !otion o" the tem o" the $acant seat'
(d) In case o" s#s!ension o" the san&&#nian& kabataan chaiman( the
s#ccesso( as detemined in s#bsections (a) and (b) o" this Section shall
ass#me the !osition d#in& the !eiod o" s#ch s#s!ension'
C%APTR I?
Pe'er*1)o+ +7 47* $*+77u+i*+7 #*b*t**+
$ectio+ .-6. Pe'er*1)o+ +7 47* #*b*t**+' -
(a) Thee shall be an o&ani)ation o" all the !edeasyon n& m&a
san&&#nian& kabataan to be known as "ollows:
(1) in m#nici!alities !ambayan& !edeasyon n& m&a san&&#nian&
kabataan,
(:) in cities( !anl#n&sod na !edeasyon n& m&a san&&#nian&
kabataan,
(3) in !o$inces( !anlalawi&an& !edeasyon n& m&a kabataan,
(4) in s!ecial meto!olitan !olitical s#bdi$isions( !an&meto!olitan
!edeasyon n& m&a san&&#nian& kabataan, and
(5) on the national le$el !ambansan& !edeasyon n& m&a
san&&#nian& kabataan'
(b) The !edeasyon n& m&a san&&#nian& kabataan shall( at all le$els( elect
"om amon& themsel$es the !esident( $ice- !esident and s#ch othe
o""ices as may be necessay and shall be o&ani)ed in the "ollowin&
manne:
(1) The !anl#n&sod and !ambayan& !edeasyon shall be com!osed
o" the san&&#nian& kabataan chaimen o" baan&ays in the city o
m#nici!ality( es!ecti$ely,
(:) The !anlalawi&an& !edeasyon shall be com!osed o" !esidents
o" the !anl#n&sod and !ambayan& !edeasyon,
(3) The !an&meto!olitan& !edeasyon shall be com!osed o"
!esidents o" the !anl#n&sod and !ambayan !edeasyon,
(c) The elected !esidents o" the !edeasyon at the !o$incial( hi&hly
#bani)ed city( and meto!olitan !olitical s#bdi$ision le$els shall constit#te
the !ambansan& kati!#nan n& m&a san&&#nian& kabataan'
$ectio+ .-7. Constitution and By6a%s. - The tem o" o""ice( manne o" election(
emo$al and s#s!ension o" the o""ices o" the !edeasyon n& m&a san&&#nian&
kabataan at all le$els shall be &o$ened by the constit#tion and by-laws o" the
!edeasyon in con"omity with the !o$isions o" this 0ode and national !olicies on
yo#th'
$ectio+ .-6. +embership in the Sanggunian. -
(a) A san&&#nian& kabataan chaiman shall( #!on ceti"ication o" his
election by the 0461/10 and d#in& his ten#e o" o""ice is elected as
!edeasyon !esident( se$e as an e--o""icio membe o" the san&&#nian&
!anlalawi&an( san&&#nian& !anl#n&sod( and san&&#nian& bayan( as the case
may be( witho#t need o" "#the a!!ointment'
(b) The $ice-!esident o" the !edeasyon whose !esident has been elected
as !esident o" a hi&he !edeasyon shall se$e as e--o""icio membe o" the
san&&#nian concened witho#t need o" "#the a!!ointment'
(c) The !edeasyon !esident o $ice-!esident( as the case may be( shall be
the chaiman o" the committee on yo#th and s!ots de$elo!ment o" the
san&&#nian concened'
C%APTR ?
Li+77o +7 #*b*t**+
$ectio+ .-9. &bservance of inggo ng @abataan. -
(a) 1$ey baan&ay( m#nici!ality( city and !o$ince shall( in coodination
with the !edeasyon n& m&a san&&#nian& kabataan at all le$els( cond#ct an
ann#al acti$ity to be known as the /in&&o n& Gabataan on s#ch date as
shall be detemined by the 4""ice o" the .esident'
(b) The obse$ance o" the /in&&o n& Gabataan shall incl#de the election o"
the co#nte!ats o" all local electi$e and a!!ointi$e o""icials( as well as
heads o" national o""ices o a&encies stationed o assi&ned in the teitoial
%#isdiction o" the local &o$enment #nit( amon& in-school and comm#nity
yo#th esidin& in the local &o$enment #nit concened "om a&es thiteen
(13) to se$enteen (19)' 2#in& said week( they shall hold o""ice as boy and
&il o""icials and shall !e"om s#ch d#ties and cond#ct s#ch acti$ities as
may be !o$ided in the odinance enacted !#s#ant to this 0ha!te'
TITL II
T% !5NICIPALITA
C%APTR I
Role *+' Cre*tio+ o2 t&e !u+icip*lit)
$ectio+ ..0. Role of the +unicipality. - The m#nici!ality( consistin& o" a &o#! o"
baan&ays( se$es !imaily as a &eneal !#!ose &o$enment "o the coodination
and deli$ey o" basic( e&#la and diect se$ices and e""ecti$e &o$enance o" the
inhabitants within its teitoial %#isdiction'
$ectio+ ..1. +anner of Creation. - A m#nici!ality may be ceated( di$ided(
me&ed( abolished( o its bo#nday s#bstantially alteed only by an Act o"
0on&ess and s#b%ect to the a!!o$al by a ma%oity o" the $otes cast in a !lebiscite
to be cond#cted by the 0461/10 in the local &o$enment #nit o #nits diectly
a""ected' 1-ce!t as may othewise be !o$ided in the said Act( the !lebiscite shall
be held within one h#nded twenty (1:;) days "om the date o" its e""ecti$ity'
$ectio+ ..,. Re,uisites for Creation. -
(a) A m#nici!ality may be ceated i" it has an a$ea&e ann#al income( as
ceti"ied by the !o$incial teas#e( o" at least Two million "i$e h#nded
tho#sand !esos (.:(5;;(;;;';;) "o the last two (:) consec#ti$e yeas based
on the 1CC1 constant !ices, a !o!#lation o" at least twenty-"i$e tho#sand
(:5(;;;) inhabitants as ceti"ied by the 5ational Statistics 4""ice, and a
conti&#o#s teitoy o" at least "i"ty (5;) s*#ae kilometes as ceti"ied by
the /ands 6ana&ement 7#ea#: .o$ided( That the ceation theeo" shall
not ed#ce the land aea( !o!#lation o income o" the oi&inal m#nici!ality
o m#nici!alities at the time o" said ceation to less than the minim#m
e*#iements !escibed heein'
(b) The teitoial %#isdiction o" a newly-ceated m#nici!ality shall be
!o!ely identi"ied by metes and bo#nds' The e*#iement on land aea
shall not a!!ly whee the m#nici!ality !o!osed to be ceated is com!osed
o" one (1) o moe islands' The teitoy need not be conti&#o#s i" it
com!ises two (:) o moe islands'
(c) The a$ea&e ann#al income shall incl#de the income acc#in& to the
&eneal "#nd o" the m#nici!ality concened( e-cl#si$e o" s!ecial "#nds(
tans"es and non-ec#in& income'
(d) 6#nici!alities e-istin& as o" the date o" the e""ecti$ity o" this 0ode shall
contin#e to e-ist and o!eate as s#ch' 1-istin& m#nici!al disticts o&ani)ed
!#s#ant to !esidential iss#ances o e-ec#ti$e odes and which ha$e thei
es!ecti$e set o" electi$e m#nici!al o""icials holdin& o""ice at the time o"
the e""ecti$ity o" this 0ode shall hence"oth be consideed as e&#la
m#nici!alities'
C%APTR II
!u+icip*l O22ici*l1 i+ Ge+er*l
$ectio+ ..-. &fficials of the +unicipal !overnment. -
(a) Thee shall be in each m#nici!ality a m#nici!al mayo( a m#nici!al
$ice-mayo( san&&#nian& bayan membes( a secetay to the san&&#nian&
bayan( a m#nici!al teas#e( a m#nici!al assesso( a m#nici!al acco#ntant(
a m#nici!al b#d&et o""ice( a m#nici!al !lannin& and de$elo!ment
coodinato( a m#nici!al en&inee=b#ildin& o""icial( a m#nici!al health
o""ice and a m#nici!al ci$il e&ista'
(b) In addition theeto( the mayo may a!!oint a m#nici!al administato( a
m#nici!al le&al o""ice( a m#nici!al a&ic#lt#ist( a m#nici!al en$ionment
and nat#al eso#ces o""ice( a m#nici!al social wel"ae and de$elo!ment
o""ice( a m#nici!al achitect( and a m#nici!al in"omation o""ice'
(c) The san&&#nian& bayan may:
(1) 6aintain e-istin& o""ices not mentioned in s#bsections (a) and
(b) heeo",
(:) 0eate s#ch othe o""ices as may be necessay to cay o#t the
!#!oses o" the m#nici!al &o$enment, o
(3) 0onsolidate the "#nctions o" any o""ice with those o" anothe in
the inteest o" e""iciency and economy'
(d) @nless othewise !o$ided heein( heads o" de!atments and o""ices
shall be a!!ointed by the m#nici!al mayo with the conc#ence o" the
ma%oity o" all the san&&#nian& bayan membes( s#b%ect to ci$il se$ice law(
#les and e&#lations' The san&&#nian& bayan shall act on the a!!ointment
within "i"teen (15) days "om the date o" its s#bmission, othewise( the same
shall be deemed con"imed'
(e) 1lecti$e and a!!ointi$e m#nici!al o""icials shall ecei$e s#ch
com!ensation( allowances and othe emol#ments as may be detemined by
law o odinance( s#b%ect to the b#d&etay limitations on !esonal se$ices
as !escibed in Title 3i$e( 7ook Two o" this 0ode: .o$ided( That no
incease in com!ensation o" the mayo( $ice-mayo( and san&&#nian& bayan
membes shall take e""ect #ntil a"te the e-!iation o" the "#ll tem o" all the
electi$e local o""icials a!!o$in& s#ch incease'
C%APTR III
O22ici*l1 *+' O22ice1 Co44o+ to All !u+icip*litie1
ARTICL I
T&e !u+icip*l !*)or
$ectio+ .... The Chief 01ecutive: Po%ers- $uties- .unctions and Compensation. -
(a) The m#nici!al mayo( as the chie" e-ec#ti$e o" the m#nici!al
&o$enment( shall e-ecise s#ch !owes and !e"oms s#ch d#ties and
"#nctions as !o$ided by this 0ode and othe laws'
(b) 3o e""icient( e""ecti$e and economical &o$enance the !#!ose o" which
is the &eneal wel"ae o" the m#nici!ality and its inhabitants !#s#ant to
Section 18 o" this 0ode( the m#nici!al mayo shall:
(1) 1-ecise &eneal s#!e$ision and contol o$e all !o&ams(
!o%ects( se$ices( and acti$ities o" the m#nici!al &o$enment( and in
this connection( shall:
(i) 2etemine the &#idelines o" m#nici!al !olicies and be
es!onsible to the san&&#nian& bayan "o the !o&am o"
&o$enment,
(ii) 2iect the "om#lation o" the m#nici!al de$elo!ment !lan(
with the assistance o" the m#nici!al de$elo!ment co#ncil( and
#!on a!!o$al theeo" by the san&&#nian& bayan( im!lement
the same,
(iii) At the o!enin& o" the e&#la session o" the san&&#nian&
bayan "o e$ey calenda yea and( as may be deemed
necessay( !esent the !o&am o" &o$enment and !o!ose
!olicies and !o%ects "o the consideation o" the san&&#nian&
bayan as the &eneal wel"ae o" the inhabitants and the needs
o" the m#nici!al &o$enment may e*#ie,
(i$) Initiate and !o!ose le&islati$e meas#es to the
san&&#nian& bayan and( "om time to time as the sit#ation
may e*#ie( !o$ide s#ch in"omation and data needed o
e*#ested by said san&&#nian in the !e"omance o" its
le&islati$e "#nctions,
($) A!!oint all o""icials and em!loyees whose salaies and
wa&es ae wholly o mainly !aid o#t o" m#nici!al "#nds and
whose a!!ointments ae not othewise !o$ided "o in this
0ode( as well as those he may be a#thoi)ed by law to
a!!oint,
($i) @!on a#thoi)ation by the san&&#nian& bayan( e!esent
the m#nici!ality in all its b#siness tansactions and si&n on its
behal" all bonds( contacts( and obli&ations( and s#ch othe
doc#ments made !#s#ant to law o odinance,
($ii) 0ay o#t s#ch eme&ency meas#es as may be necessay
d#in& and in the a"temath o" man-made and nat#al disastes
and calamities,
($iii) 2etemine( accodin& to law o odinance( the time(
manne and !lace o" !ayment o" salaies o wa&es o" the
o""icials and em!loyees o" the m#nici!ality,
(i-) Allocate and assi&n o""ice s!ace to m#nici!al and othe
o""icials and em!loyees who( by law o odinance( ae entitled
to s#ch s!ace in the m#nici!al hall and othe b#ildin&s owned
o leased by the m#nici!al &o$enment,
(-) 1ns#e that all e-ec#ti$e o""icials and em!loyees o" the
m#nici!ality "aith"#lly discha&e thei d#ties and "#nctions as
!o$ided by law and this 0ode( and ca#se to be instit#ted
administati$e o %#dicial !oceedin&s a&ainst any o""icial o
em!loyee o" the m#nici!ality who may ha$e committed as
o""ense in the !e"omance o" his o""icial d#ties,
(-i) 1-amine the books( ecods and othe doc#ments o" all
o""ices( o""icials( a&ents o em!loyees o" the m#nici!ality and
in aid o" his e-ec#ti$e !owes and a#thoity( e*#ie all
national o""icials and em!loyees stationed in o assi&ned to
the m#nici!ality to make a$ailable to him s#ch books(
ecods( and othe doc#ments in thei c#stody( e-ce!t those
classi"ied by law as con"idential,
(-ii) 3#nish co!ies o" e-ec#ti$e odes iss#ed by him to the
!o$incial &o$eno within se$enty-two (9:) ho#s a"te thei
iss#ance: .o$ided( That m#nici!alities o" 6eto!olitan
6anila Aea and that o" any meto!olitan !olitical
s#bdi$ision shall "#nish co!ies o" said e-ec#ti$e odes to the
meto!olitan a#thoity co#ncil chaiman and to the 4""ice o"
the .esident,
(-iii) Eisit com!onent baan&ays o" the m#nici!ality at least
once e$ey si- (8) months to dee!en his #ndestandin& o"
!oblems and conditions theein( listen and &i$e a!!o!iate
co#nsel to local o""icials and inhabitants( in"om the
com!onent baan&ay o""icials and inhabitants o" &eneal laws
and odinances which es!ecially concen them( and othewise
cond#ct $isits and ins!ections to the end that the &o$enance
o" the m#nici!ality will im!o$e the *#ality o" li"e o" the
inhabitants,
(-i$) Act on lea$e a!!lications o" o""icials and em!loyees
a!!ointed by him and the comm#tation o" the monetay $al#e
o" lea$e cedits accodin& to law,
(-$) A#thoi)e o""icial ti!s o#tside o" the m#nici!ality o"
m#nici!al o""icials and em!loyees "o a !eiod not e-ceedin&
thity (3;) days,
(-$i) 0all #!on any national o""icial o em!loyee stationed in
o assi&ned to the m#nici!ality to ad$ise him on mattes
a""ectin& the m#nici!ality and to make ecommendations
theeon( o to coodinate in the "om#lation and
im!lementation o" !lans( !o&ams and !o%ects( and when
a!!o!iate( initiate an administati$e o %#dicial action
a&ainst a national &o$enment o""icial o em!loyee who may
ha$e committed an o""ense in the !e"omance o" his o""icial
d#ties while stationed in o assi&ned to the local &o$enment
#nit concened,
(-$ii) S#b%ect to a$ailability o" "#nds( a#thoi)e !ayment o"
medical cae( necessay tans!otation( s#bsistence( hos!ital
o medical "ees o" m#nici!al o""icials and em!loyees who ae
in%#ed while in the !e"omance o" thei o""icial d#ties and
"#nctions,
(-$iii) Solemni)e maia&es( any !o$ision o" law to the
contay notwithstandin&,
(-i-) 0ond#ct a !alaon& bayan( in coodination with the
2e!atment o" 1d#cation( 0#lt#e and S!ots( as an ann#al
acti$ity which shall "eat#e taditional s!ots and disci!lines
incl#ded in national and intenational &ames, and
(--) S#bmit to the !o$incial &o$eno the "ollowin& e!ots:
an ann#al e!ot containin& a s#mmay o" all mattes
!etainin& to the mana&ement( administation and
de$elo!ment o" the m#nici!ality and all in"omation and data
elati$e to its !olitical( social and economic conditions, and
s#!!lemental e!ots when #ne-!ected e$ents and sit#ations
aise at any time d#in& the yea( !atic#laly when man-made
o nat#al disastes o calamities a""ect the &eneal wel"ae o"
the m#nici!ality( !o$ince( e&ion o co#nty' mayos o"
m#nici!alities o" the 6eto!olitan 6anila Aea and othe
meto!olitan !olitical s#bdi$isions shall s#bmit said e!ots to
thei es!ecti$e meto!olitan co#ncil chaimen and to the
4""ice o" the .esident,
(:) 1n"oce all laws and odinances elati$e to the &o$enance o" the
m#nici!ality and the e-ecise o" its co!oate !owes !o$ided "o
#nde Section :: o" this 0ode im!lement all a!!o$ed !olicies(
!o&ams( !o%ects( se$ices and acti$ities o" the m#nici!ality and( in
addition to the "oe&oin&( shall:
(i) 1ns#e that the acts o" the m#nici!ality+s com!onent
baan&ays and o" its o""icials and em!loyees ae within the
sco!e o" thei !escibed !owes( "#nctions( d#ties and
es!onsibilities,
(ii) 0all con$entions( con"eences( seminas o meetin&s o"
any electi$e and a!!ointi$e o""icials o" the m#nici!ality(
incl#din& !o$incial o""icials and national o""icials and
em!loyees stationed in o assi&ned to the m#nici!ality at s#ch
time and !lace and on s#ch s#b%ect as he may deem im!otant
"o the !omotion o" the &eneal wel"ae o" the local
&o$enment #nit and its inhabitants,
(iii) Iss#e s#ch e-ec#ti$e odes as ae necessay "o the
!o!e en"ocement and e-ec#tion o" laws and odinances,
(i$) 7e entitled to cay the necessay "ieam within his
teitoial %#isdiction,
($) Act as the de!#ti)ed e!esentati$e o" the 5ational .olice
0ommission( "om#late the !eace and ode !lan o" the
m#nici!ality and #!on its a!!o$al im!lement the same and
e-ecise &eneal and o!eational contol and s#!e$ision o$e
the local !olice in the m#nici!ality in accodance with R'A'
5o 8C95,
($i) 0all #!on the a!!o!iate law en"ocement a&encies to
s#!!ess disode( iot( lawless $iolence( ebellion o sedition
o to a!!ehend $iolatos o" the law when !#blic inteest so
e*#ies and the m#nici!al !olice "oces ae inade*#ate to
co!e with the sit#ation o the $iolatos,
(3) Initiate and ma-imi)e the &eneation o" eso#ces and e$en#es(
and a!!ly the same to the im!lementation o" de$elo!ment !lans(
!o&am ob%ecti$es and !ioities as !o$ided "o #nde Section 18 o"
this 0ode( !atic#laly those eso#ces and e$en#es !o&ammed "o
&o-ind#stial de$elo!ment and co#nty-wide &owth and !o&ess(
and elati$e theeto( shall:
(i) Re*#ie each head o" an o""ice o de!atment to !e!ae
and s#bmit an estimate o" a!!o!iations "o the ens#in&
calenda yea( in accodance with the b#d&et !e!aation
!ocess #nde Title 3i$e( 7ook II o" this 0ode,
(ii) .e!ae and s#bmit to the san&&#nian "o a!!o$al the
e-ec#ti$e and s#!!lemental b#d&ets o" the m#nici!ality "o
the ens#in& calenda yea in the manne !o$ided "o #nde
Title 3i$e( 7ook II o" this 0ode,
(iii) 1ns#e that all ta-es and othe e$en#es o" the
m#nici!ality ae collected and that m#nici!al "#nds ae
a!!lied in accodance with law o odinance to the !ayment
o" e-!enses and settlement o" obli&ations o" the m#nici!ality,
(i$) Iss#e licenses and !emits and s#s!end o e$oke the
same "o any $iolation o" the conditions #!on which said
licenses o !emits had been iss#ed( !#s#ant to law o
odinance,
($) Iss#e !emits( witho#t need o" a!!o$al thee"o "om any
national a&ency( "o the holdin& o" acti$ities "o any chaitable
o wel"ae !#!ose( e-cl#din& !ohibited &ames o" chance o
shows contay to law( !#blic !olicy and !#blic moals,
($i) Re*#ie ownes o" ille&ally const#cted ho#ses( b#ildin&s
o othe st#ct#es to obtain the necessay !emit( s#b%ect to
s#ch "ines and !enalties as may be im!osed by law o
odinance( o to make necessay chan&es in the const#ction
o" the same when said const#ction $iolates any law o
odinance( o to ode the demolition o emo$al o" said
ho#se( b#ildin& o st#ct#e within the !eiod !escibed by
law o odinance,
($ii) Ado!t ade*#ate meas#es to sa"e&#ad and conse$e
land( mineal( maine( "oest( and othe eso#ces o" the
m#nici!ality, !o$ide e""icient and e""ecti$e !o!ety and
s#!!ly mana&ement in the m#nici!ality, and !otect the
"#nds( cedits( i&hts and othe !o!eties o" the m#nici!ality,
and
($iii) Instit#te o ca#se to be instit#ted administati$e o
%#dicial !oceedin&s "o $iolation o" odinances in the
collection o" ta-es( "ees o cha&es( and "o the eco$ey o"
"#nds and !o!ety, and ca#se the m#nici!ality to be de"ended
a&ainst all s#its to ens#e that its inteests( eso#ces and
i&hts shall be ade*#ately !otected,
(4) 1ns#e the deli$ey o" basic se$ices and the !o$ision o"
ade*#ate "acilities as !o$ided "o #nde Section 19 o" this 0ode and(
in addition theeto( shall:
(i) 1ns#e that the const#ction and e!ai o" oads and
hi&hways "#nded by the national &o$enment shall be( as "a
as !acticable( caied o#t in a s!atially conti&#o#s manne
and in coodination with the const#ction and e!ai o" the
oads and bid&es o" the m#nici!ality and the !o$ince, and
(ii) 0oodinate the im!lementation o" technical se$ices
endeed by national and !o$incial o""ices( incl#din& !#blic
woks and in"ast#ct#e !o&ams in the m#nici!ality, and
(5) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
(c) 2#in& his inc#mbency( the m#nici!al mayo shall hold o""ice in the
m#nici!al hall'
(d) The m#nici!al mayo shall ecei$e a minim#m monthly com!ensation
coes!ondin& to Salay ?ade twenty-se$en (:9) as !escibed #nde R'A'
5o' 8958 and the im!lementin& &#idelines iss#ed !#s#ant theeto'
ARTICL II
T&e Vice !*)or
$ectio+ ../. Po%ers- $uties and Compensation. -
(a) The $ice-mayo shall:
(1) 7e the !esidin& o""ice o" the san&&#nian& bayan and si&n all
waants dawn on the m#nici!al teas#y "o all e-!endit#es
a!!o!iated "o the o!eation o" the san&&#nian& bayan,
(:) S#b%ect to ci$il se$ice law( #les and e&#lations( a!!oint all
o""icials and em!loyees o" the san&&#nian& bayan( e-ce!t those
whose manne o" a!!ointment is s!eci"ically !o$ided in this 0ode,
(3) Ass#me the o""ice o" the m#nici!al mayo "o the #ne-!ied tem
o" the latte in the e$ent o" !emanent $acancy as !o$ided "o in
Section 44( 7ook I o" this 0ode,
(4) 1-ecise the !owes and !e"om the d#ties and "#nctions o" the
m#nici!al mayo in cases o" tem!oay $acancy as !o$ided "o in
Section 48( 7ook I o" this 0ode, and
(5) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
(b) The $ice-mayo shall ecei$e a monthly com!ensation coes!ondin& to
Salay ?ade twenty "i$e (:5) as !escibed #nde R'A' 5o' 8958 and the
im!lementin& &#idelines iss#ed !#s#ant theeto'
ARTICL III
T&e $*+77u+i*+7 "*)*+
$ectio+ ..6. Composition. -
(a) The san&&#nian& bayan( the le&islati$e body o" the m#nici!ality( shall
be com!osed o" the m#nici!al $ice mayo as the !esidin& o""ice( the
e&#la san&&#nian membes( the !esident o" the m#nici!al cha!te o" the
li&a n& m&a baan&ay( the !esident o" the !ambayan& !edeasyon n& m&a
san&&#nian& kabataan( and the sectoal e!esentati$es( as membes'
(b) In addition theeto( thee shall be thee (3) sectoal e!esentati$es: one
(1) "om the women, and as shall be detemined by the san&&#nian
concened within ninety (C;) days !io to the holdin& o" local elections(
one (1) "om the a&ic#lt#al o ind#stial wokes( and one (1) "om othe
sectos( incl#din& the #ban !oo( indi&eno#s c#lt#al comm#nities( o
disabled !esons'
(c) The e&#la membes o" the san&&#nian& bayan and the sectoal
e!esentati$es shall be elected in the manne as may be !o$ided "o by
law'
$ectio+ ..7. Po%ers- $uties- .unctions and Compensation. -
(a) The san&&#nian& bayan( as the le&islati$e body o" the m#nici!ality( shall
enact odinances( a!!o$e esol#tions and a!!o!iate "#nds "o the &eneal
wel"ae o" the m#nici!ality and its inhabitants !#s#ant to Section 18 o" this
0ode and in the !o!e e-ecise o" the co!oate !owes o" the m#nici!ality
as !o$ided "o #nde Section :: o" this 0ode( and shall:
(1) A!!o$e odinances and !ass esol#tions necessay "o an
e""icient and e""ecti$e m#nici!al &o$enment( and in this connection
shall:
(i) Re$iew all odinances a!!o$ed by the san&&#nian&
baan&ay and e-ec#ti$e odes iss#ed by the !#non& baan&ay
to detemine whethe these ae within the sco!e o" the
!escibed !owes o" the san&&#nian and o" the !#non&
baan&ay,
(ii) 6aintain !eace and ode by enactin& meas#es to !e$ent
and s#!!ess lawlessness( disode( iot( $iolence( ebellion o
sedition and im!ose !enalties "o the $iolation o" said
odinances,
(iii) A!!o$e odinances im!osin& a "ine not e-ceedin& Two
tho#sand "i$e h#nded !esos (.:(5;;';;) o an im!isonment
"o a !eiod not e-ceedin& si- (8) months( o both in the
discetion o" the co#t( "o the $iolation o" a m#nici!al
odinance,
(i$) Ado!t meas#es to !otect the inhabitants o" the
m#nici!ality "om the ham"#l e""ects o" man-made o nat#al
disastes and calamities and to !o$ide elie" se$ices and
assistance "o $ictims d#in& and in the a"temath o" said
disastes o calamities and thei et#n to !od#cti$e
li$elihood "ollowin& said e$ents,
($) 1nact odinances intended to !e$ent( s#!!ess and
im!ose a!!o!iate !enalties "o habit#al d#nkenness in
!#blic !laces( $a&ancy( mendicancy( !ostit#tion(
establishment and maintenance o" ho#ses o" ill e!#te(
&amblin& and othe !ohibited &ames o" chance( "a#d#lent
de$ices and ways to obtain money o !o!ety( d#&
addiction( maintenance o" d#& dens( d#& !#shin&( %#$enile
delin*#ency( the !intin&( distib#tion o e-hibition o"
obscene o !ono&a!hic mateials o !#blications( and s#ch
othe acti$ities inimical to the wel"ae and moals o" the
inhabitants o" the m#nici!ality,
($i) .otect the en$ionment and im!ose a!!o!iate !enalties
"o acts which endan&e the en$ionment( s#ch as dynamite
"ishin& and othe "oms o" dest#cti$e "ishin&( ille&al lo&&in&
and sm#&&lin& o" lo&s( sm#&&lin& o" nat#al eso#ces
!od#cts and o" endan&eed s!ecies o" "loa and "a#na( slash
and b#n "amin&( and s#ch othe acti$ities which es#lt in
!oll#tion( acceleation o" e#to!hication o" i$es and lakes(
o o" ecolo&ical imbalance,
($ii) S#b%ect to the !o$isions o" this 0ode and !etinent laws(
detemine the !owes and d#ties o" o""icials and em!loyees o"
the m#nici!ality,
($iii) 2etemine the !ositions and salaies( wa&es( allowances
and othe emol#ments and bene"its o" o""icials and em!loyees
!aid wholly o mainly "om m#nici!al "#nds and !o$ide "o
e-!endit#es necessay "o the !o!e cond#ct o" !o&ams'
!o%ects( se$ices( and acti$ities o" the m#nici!al &o$enment,
(i-) A#thoi)e the !ayment o" com!ensation to a *#ali"ied
!eson not in the &o$enment se$ice who "ills #! a tem!oay
$acancy o &ant honoai#m to any *#ali"ied o""icial o
em!loyee desi&nated to "ill a tem!oay $acancy in a
conc#ent ca!acity( at the ate a#thoi)ed by law,
(-) .o$ide a mechanism and the a!!o!iate "#nds thee"o(
to ens#e the sa"ety and !otection o" all m#nici!al
&o$enment !o!ety( !#blic doc#ments( o ecods s#ch as
those elatin& to !o!ety in$entoy( land owneshi!( ecods
o" biths( maia&es( deaths( assessments( ta-ation( acco#nts(
b#siness !emits( and s#ch othe ecods and doc#ments o"
!#blic inteest in the o""ices and de!atments o" the m#nici!al
&o$enment,
(-i) <hen the "inances o" the m#nici!al &o$enment allow(
!o$ide "o additional allowances and othe bene"its to
%#d&es( !osec#tos( !#blic elementay and hi&h school
teaches( and othe national &o$enment o""icials stationed in
o assi&ned to the m#nici!ality,
(-ii) .o$ide "o le&al assistance to baan&ay o""icials who( in
the !e"omance o" thei o""icial d#ties o on the occasion
theeo"( ha$e to initiate %#dicial !oceedin&s o de"end
themsel$es a&ainst le&al action, and
(-ii) .o$ide "o &o#! ins#ance o additional ins#ance
co$ea&e "o baan&ay o""icials( incl#din& membes o"
baan&ay tanod bi&ades and othe se$ice #nits( with !#blic
o !i$ate ins#ance com!anies( when the "inances o" the
m#nici!al &o$enment allow said co$ea&e'
(:) ?eneate and ma-imi)e the #se o" eso#ces and e$en#es "o the
de$elo!ment !lans( !o&am ob%ecti$es and !ioities o" the
m#nici!ality as !o$ided "o #nde Section 18 o" this 0ode with
!atic#la attention to a&o-ind#stial de$elo!ment and co#ntyside
&owth and !o&ess( and elati$e theeto( shall:
(i) A!!o$e the ann#al and s#!!lemental b#d&ets o" the
m#nici!al &o$enment and a!!o!iate "#nds "o s!eci"ic
!o&ams( !o%ects( se$ices and acti$ities o" the m#nici!ality(
o "o othe !#!oses not contay to law( in ode to !omote
the &eneal wel"ae o" the m#nici!ality and its inhabitants,
(ii) S#b%ect to the !o$isions o" 7ook II o" this 0ode and
a!!licable laws and #!on the ma%oity $ote o" all the
membes o" the san&&#nian& bayan( enact odinances le$yin&
ta-es( "ees and cha&es( !escibin& the ates theeo" "o
&eneal and s!eci"ic !#!oses( and &antin& ta- e-em!tions(
incenti$es o elie"s,
(iii) S#b%ect to the !o$isions o" 7ook II o" this 0ode and
#!on the ma%oity $ote o" all the membes o" the san&&#nian&
bayan( a#thoi)e the m#nici!al mayo to ne&otiate and
contact loans and othe "oms o" indebtedness,
(i$) S#b%ect to the !o$isions o" 7ook II o" this 0ode and
a!!licable laws and #!on the ma%oity $ote o" all the
membes o" the san&&#nian& bayan( enact odinances
a#thoi)in& the "loatin& o" bonds o othe inst#ments o"
indebtedness( "o the !#!ose o" aisin& "#nds to "inance
de$elo!ment !o%ects,
($) A!!o!iate "#nds "o the const#ction and maintenance o
the ental o" b#ildin&s "o the #se o" the m#nici!ality and(
#!on the ma%oity $ote o" all the membes o" the san&&#nian&
bayan( a#thoi)e the m#nici!al mayo to lease to !i$ate
!aties s#ch !#blic b#ildin&s held in a !o!ietay ca!acity(
s#b%ect to e-istin& laws( #les and e&#lations,
($i) .escibe easonable limits and estaints on the #se o"
!o!ety within the %#isdiction o" the m#nici!ality:
($ii) Ado!t a com!ehensi$e land #se !lan "o the
m#nici!ality: .o$ided( That the "om#lation( ado!tion( o
modi"ication o" said !lan shall be in coodination with the
a!!o$ed !o$incial com!ehensi$e land #se !lan,
($iii) Reclassi"y land within the %#isdiction o" the
m#nici!ality( s#b%ect to the !etinent !o$isions o" this 0ode,
(i-) 1nact inte&ated )onin& odinances in consonance with
the a!!o$ed com!ehensi$e land #se !lan( s#b%ect to e-istin&
laws( #les and e&#lations, established "ie limits o )ones(
!atic#laly in !o!#lo#s centes, and e&#late the
const#ction( e!ai o modi"ication o" b#ildin&s within said
"ie limits o )ones in accodance with the !o$isions o" this
0ode,
(-) S#b%ect to national law( !ocess and a!!o$e s#bdi$ision
!lans "o esidential( commecial( o ind#stial !#!oses and
othe de$elo!ment !#!oses( and collect !ocessin& "ees and
othe cha&es the !oceeds o" which shall acc#e entiely to
the m#nici!ality: .o$ided( howe$e( That( whee a!!o$al by
a national a&ency o o""ice is e*#ied( said a!!o$al shall not
be withheld "o moe than thity (3;) days "om ecei!t o" the
a!!lication' 3ail#e to act on the a!!lication within the !eiod
stated abo$e shall be deemed as a!!o$al theeo",
(-i) S#b%ect to the !o$isions o" 7ook II o" this 0ode( &ant
the e-cl#si$e !i$ile&e o" const#ctin& "ish coals o "ish
!ens( o the takin& o catchin& o" ban&#s "y( !awn "y o
kawa&-kawa& o" "y o" any s!ecies o "ish within the
m#nici!al wates,
(-ii) <ith the conc#ence o" at least two-thids (:=3) o" all
the membes o" the san&&#nian& bayan( &ant ta- e-em!tions(
incenti$es o elie"s to entities en&a&ed in comm#nity &owth-
ind#cin& ind#sties( s#b%ect to the !o$isions o" 0ha!te 5(
Title I( 7ook II o" this 0ode'
(-iii) ?ant loans o !o$ide &ants to othe local &o$enment
#nits o to national( !o$incial and m#nici!al chaitable(
bene$olent o ed#cational instit#tions: .o$ided( That said
instit#tions ae o!eated and maintained within the
m#nici!ality,
(-i$) Re&#late the n#mbein& o" esidential( commecial and
othe b#ildin&s, and
(-$) Re&#late the ins!ection( wei&hin& and meas#in& o"
aticles o" commece'
(3) S#b%ect to the !o$isions o" 7ook II o" this 0ode( &ant
"anchises( enact odinances a#thoi)in& the iss#ance o" !emits o
licenses( o enact odinances le$yin& ta-es( "ees and cha&es #!on
s#ch conditions and "o s#ch !#!oses intended to !omote the
&eneal wel"ae o" the inhabitants o" the m#nici!ality( and !#s#ant
to this le&islati$e a#thoity shall:
(i) 3i- and im!ose easonable "ees and cha&es "o all se$ices
endeed by the m#nici!al &o$enment to !i$ate !esons o
entities,
(ii) Re&#late any b#siness( occ#!ation( o !actice o"
!o"ession o callin& which does not e*#ie &o$enment
e-amination within the m#nici!ality and the conditions #nde
which the license "o said b#siness o !actice o" !o"ession
may be iss#ed o e$oked,
(iii) .escibe the tems and conditions #nde which !#blic
#tilities owned by the m#nici!ality shall be o!eated by the
m#nici!al &o$enment o leased to !i$ate !esons o entities(
!e"eably coo!eati$es,
(i$) Re&#late the dis!lay o" and "i- the license "ees "o si&ns(
si&nboads( o billboads at the !lace o !laces whee the
!o"ession o b#siness ad$etised theeby is( in whole o in
!at( cond#cted,
($) Any law to the contay notwithstandin&( a#thoi)e and
license the establishment( o!eation( and maintenance o"
cock!its( and e&#late cock"i&htin& and commecial beedin&
o" &amecocks: .o$ided( That e-istin& i&hts sho#ld not be
!e%#diced,
($i) S#b%ect to the &#idelines !escibed by the 2e!atment o"
Tans!otation and 0omm#nications( e&#late the o!eation
o" ticycles and &ant "anchises "o the o!eation theeo"
within the teitoial %#isdiction o" the m#nici!ality,
($ii) @!on a!!o$al by a ma%oity $ote o" all the membes o"
the san&&#nian& bayan( &ant a "anchise to any !eson(
!atneshi!( co!oation( o coo!eati$e to establish(
const#ct( o!eate and maintain "eies( wha$es( makets o
sla#&hteho#ses( o s#ch othe simila acti$ities within the
m#nici!ality as may be allowed by a!!licable laws: .o$ided(
That( coo!eati$es shall be &i$en !e"eence in the &ant o"
s#ch a "anchise'
(4) Re&#late acti$ities elati$e to the #se o" land( b#ildin&s and
st#ct#es within the m#nici!ality in ode to !omote the &eneal
wel"ae and "o said !#!ose shall:
(i) 2eclae( !e$ent o abate any n#isance,
(ii) Re*#ie that b#ildin&s and the !emises theeo" and any
land within the m#nici!ality be ke!t and maintained in a
sanitay condition, im!ose !enalties "o any $iolation theeo"(
o #!on "ail#e to com!ly with said e*#iement( ha$e the
wok done and e*#ie the owne( administato o tenant
concened to !ay the e-!enses o" the same, o e*#ie the
"illin& #! o" any land o !emises to a &ade necessay "o
!o!e sanitation,
(iii) Re&#late the dis!osal o" clinical and othe wastes "om
hos!itals( clinics and othe simila establishments,
(i$) Re&#late the establishment( o!eation and maintenance o"
ca"es( esta#ants( beeho#ses( hotels( motels( inns( !ension
ho#ses( lod&in& ho#ses( and othe simila establishments(
incl#din& to#ist &#ides and tans!ots,
($) Re&#late the sale( &i$in& away o dis!ensin& o" any
into-icatin& malt( $ino( mi-ed o "emented li*#os at any
etail o#tlet,
($i) Re&#late the establishment and !o$ide "o the ins!ection
o" steam boiles o any heatin& de$ice in b#ildin&s and the
stoa&e o" in"lammable and hi&hly comb#stible mateials
within the m#nici!ality,
($ii) Re&#late the establishment( o!eation( and maintenance
o" entetainment o am#sement "acilities( incl#din& theatical
!e"omances( cic#ses( billiads !ools( !#blic dancin&
schools( !#blic dance halls( sa#na baths( massa&e !alos( and
othe !laces o" entetainment o am#sement, e&#late s#ch
othe e$ents o acti$ities "o am#sement o entetainment(
!atic#laly those which tend to dist#b the comm#nity o
annoy the inhabitants( o e*#ie the s#s!ension o
s#!!ession o" the same, o( !ohibit cetain "oms o"
am#sement o entetainment in ode to !otect the social and
moal wel"ae o" the comm#nity,
($iii) .o$ide "o the im!o#ndin& o" stay animals, e&#late
the kee!in& o" animals in homes o as !at o" a b#siness( and
the sla#&hte( sale o dis!osition o" the same, and ado!t
meas#es to !e$ent and !enali)e c#elty to animals, and
(i-) Re&#late the establishment( o!eation( and maintenance
o" "#neal !alos and the b#ial o cemation o" the dead(
s#b%ect to e-istin& laws( #les and e&#lations'
(5) A!!o$e odinances which shall ens#e the e""icient and e""ecti$e
deli$ey o" the basic se$ices and "acilities as !o$ided "o #nde
Section 19 o" this 0ode( and in addition to said se$ices and
"acilities( shall:
(i) .o$ide "o the establishment( maintenance( !otection(
and conse$ation o" comm#nal "oests and watesheds( tee
!aks( &eenbelts( man&o$es( and othe simila "oest
de$elo!ment !o%ects,
(ii) 1stablish makets( sla#&hteho#ses o animal coals and
a#thoi)e the o!eation theeo"( and e&#late the const#ction
and o!eation o" !i$ate makets( tali!a!as o othe simila
b#ildin&s and st#ct#es,
(iii) A#thoi)e the establishment( maintenance and o!eation
o" "eies( wha$es( and othe st#ct#es( and maine and
seashoe o o""shoe acti$ities intended to acceleate
!od#cti$ity,
(i$) Re&#late the !e!aation and sale o" meat( !o#lty( "ish(
$e&etables( "#its( "esh daiy !od#cts( and othe "oodst#""s
"o !#blic cons#m!tion,
($) Re&#late the #se o" steets( a$en#es( alleys( sidewalks(
bid&es( !aks and othe !#blic !laces and a!!o$e the
const#ction( im!o$ement( e!ai and maintenance o" the
same, establish b#s and $ehicle sto!s and teminals o
e&#late the #se o" the same by !i$ately-owned $ehicles
which se$e the !#blic, e&#late &aa&es and the o!eation o"
con$eyances "o hie, desi&nate stands to be occ#!ied by
!#blic $ehicles when not in #se, e&#late the !#ttin& #! o"
si&ns( si&n!osts( awnin&s and awnin& !osts on the steets,
!o$ide "o the li&htin&( cleanin& and s!inklin& o" steets and
!#blic !laces,
($i) Re&#late ta""ic on all steets and bid&es( !ohibit the
!#ttin& #! o" encoachments o obstacles theeon( and( when
necessay in the inteest o" !#blic wel"ae( a#thoi)e the
emo$al o" encoachments and ille&al const#ctions in !#blic
!laces,
($ii) S#b%ect to e-istin& laws( !o$ide "o the establishment(
o!eation( maintenance( and e!ai o" an e""icient watewoks
system to s#!!ly wate "o the inhabitants, e&#late the
const#ction( maintenance( e!ai and #se o" hydants( !#m!s(
cistens and ese$ois, !otect the !#ity and *#antity o" the
wate s#!!ly o" the m#nici!ality and( "o this !#!ose( e-tend
the co$ea&e o" a!!o!iate odinances o$e all teitoy
within the daina&e aea o" said wate s#!!ly and within one
h#nded (1;;) metes o" the ese$oi( cond#it( canal(
a*#ed#ct( !#m!in& station( o wateshed #sed in connection
with the wate se$ice, and e&#late the cons#m!tion( #se o
wasta&e o" wate,
($iii) Re&#late the dillin& and e-ca$ation o" the &o#nd "o
layin& o" wate( &as( sewe( and othe !i!es and the
const#ction( e!ai and maintenance o" !#blic dains( sewes(
cess!ools( t#nnels and simila st#ct#es, e&#late the !lacin&
o" !oles and the #se o" cosswalks( c#bs( and &#ttes, ado!t
meas#es to ens#e !#blic sa"ety a&ainst o!en canals(
manholes( li$e wies and othe simila ha)ads to li"e and
!o!ety, and e&#late the const#ction and #se o" !i$ate
wate closets( !i$ies and othe simila st#ct#es in b#ildin&s
and homes,
(i-) Re&#late the !lacin&( stin&in&( attachin&( installin&(
e!ai and const#ction o" all &as mains( electic( tele&a!h
and tele!hone wies( cond#its( metes and othe a!!aat#s,
and( !o$ide "o the coection( condemnation o emo$al o"
the same when "o#nd to be dan&eo#s( de"ecti$e o othewise
ha)ado#s to the wel"ae o" the inhabitants,
(-) S#b%ect to the a$ailability o" "#nds and to e-istin& laws(
#les and e&#lations( establish and !o$ide "o the o!eation
o" $ocational and technical schools and simila !ost-
seconday instit#tions and( with the a!!o$al o" the
2e!atment o" 1d#cation' 0#lt#e and S!ots( "i- and collect
easonable "ees and othe school cha&es on said instit#tions(
s#b%ect to e-istin& laws on t#ition "ees,
(-i) 1stablish a scholashi! "#nd "o !oo b#t dese$in&
st#dents esidin& within the m#nici!ality in schools located
within its %#isdiction,
(-ii) A!!o$e meas#es and ado!t *#aantine e&#lations to
!e$ent the intod#ction and s!ead o" diseases,
(-iii) .o$ide "o an e""icient and e""ecti$e system o" solid
waste and &aba&e collection dis!osal and !ohibit littein&
and the !lacin& o thowin& o" &aba&e( e"#se and othe "ilth
and wastes,
(-i$) .o$ide "o the cae o" !a#!es( the a&ed( the sick(
!esons o" #nso#nd mind( disabled !esons( abandoned
minos( %#$enile delin*#ents( d#& de!endents( ab#sed
childen and othe needy and disad$anta&ed !esons(
!atic#laly childen and yo#th below ei&hteen (18) yeas o"
a&e and( s#b%ect to a$ailability o" "#nds( establish and !o$ide
"o the o!eation o" centes and "acilities "o said needy and
disad$anta&ed !esons,
(-$) 1stablish and !o$ide "o the maintenance and
im!o$ement o" %ails and detention centes( instit#te so#nd
%ail mana&ement !o&ams( and a!!o!iate "#nds "o the
s#bsistence o" detainees and con$icted !isones in the
m#nici!ality,
(-$i) 1stablish a m#nici!al co#ncil whose !#!ose is the
!omotion o" c#lt#e and the ats( coodinate with &o$enment
a&encies and non-&o$enmental o&ani)ations and( s#b%ect to
the a$ailability o" "#nds( a!!o!iate "#nds "o the s#!!ot and
de$elo!ment o" the same, and
(-$i) 1stablish a m#nici!al co#ncil "o the odely which shall
"om#late !olicies and ado!t meas#es m#t#ally bene"icial to
the eldely and to the comm#nity, !o$ide incenti$es "o non-
&o$enmental a&encies and entities and( s#b%ect to the
a$ailability o" "#nds( a!!o!iate "#nds to s#!!ot !o&ams
and !o%ects "o the bene"it o" the eldely, and
(8) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
(b) The membes o" the san&&#nian& bayan shall ecei$e a minim#m
monthly com!ensation coes!ondin& to Salay ?ade twenty-"o# (:4) as
!escibed #nde R'A' 5o' 8958 and the im!lementin& &#idelines iss#ed
!#s#ant theeto: .o$ided( That( in m#nici!alities in 6eto!olitan 6anila
Aea and othe meto!olitan !olitical s#bdi$isions( membes o" the
san&&#nian& bayan shall ecei$e a minim#m monthly com!ensation
coes!ondin& to Salay &ade twenty-"i$e (:5)'
TITL III
T% CITA
C%APTR I
Role *+' Cre*tio+ o2 t&e Cit)
$ectio+ ..6. Role of the City. - The city( consistin& o" moe #bani)ed and
de$elo!ed baan&ays' se$es as a &eneal !#!ose &o$enment "o the coodination
and deli$ey o" basic( e&#la( and diect se$ices and e""ecti$e &o$enance o" the
inhabitants within its teitoial %#isdiction'
$ectio+ ..9. +anner of Creation. - A city may be ceated( di$ided( me&ed(
abolished( o its bo#nday s#bstantially alteed( only by an Act o" 0on&ess( and
s#b%ect to a!!o$al by a ma%oity o" the $otes cast in a !lebiscite to be cond#cted
by the 0461/10 in the local &o$enment #nit o #nits diectly a""ected' 1-ce!t
as may othewise be !o$ided in s#ch Act' the !lebiscite shall be held within one
h#nded twenty (1:;) days "om the date o" its e""ecti$ity'
$ectio+ ./0. Re,uisites for Creation.
(a) A m#nici!ality o a cl#ste o" baan&ays may be con$eted into a
com!onent city i" it has an a$ea&e ann#al income( as ceti"ied by the
2e!atment o" 3inance( o" at least Twenty million (.:;(;;;(;;;';;) "o the
last two (:) consec#ti$e yeas based on 1CC1 constant !ices( and i" it has
eithe o" the "ollowin& e*#isites:
(i) a conti&#o#s teitoy o" at least one h#nded (1;;) s*#ae
kilometes( as ceti"ied by the /ands 6ana&ement 7#ea#, o
(ii) a !o!#lation o" not less than one h#nded "i"ty tho#sand
(15;(;;;) inhabitants( as ceti"ied by the 5ational Statistics 4""ice:
.o$ided( That( the ceation theeo" shall not ed#ce the land aea(
!o!#lation( and income o" the oi&inal #nit o #nits at the time o"
said ceation to less than the minim#m e*#iements !escibed
heein'
(b) The teitoial %#isdiction o" a newly-ceated city shall be !o!ely
identi"ied by metes and bo#nds' The e*#iement on land aea shall not
a!!ly whee the city !o!osed to be ceated is com!osed o" one (1) o moe
islands' The teitoy need not be conti&#o#s i" it com!ises two (:) o moe
islands'
(c) The a$ea&e ann#al income shall incl#de the income acc#in& to the
&eneal "#nd( e-cl#si$e o" s!eci"ic "#nds( tans"es( and non-ec#in&
income'
$ectio+ ./1. Cities- Classified. - A city may eithe be com!onent o hi&hly
#bani)ed: .o$ided( howe$e( That the citeia established in this 0ode shall not
a""ect the classi"ication and co!oate stat#s o" e-istin& cities'
com!onent cities whose chates !ohibit thei $otes "om $otin& "o !o$incial
electi$e o""icials' Inde!endent com!onent cities shall be inde!endent o" the
!o$ince' Inde!endent com!onent cities ae those

$ectio+ ./,. Highly *rbani'ed Cities.
(a) 0ities with a minim#m !o!#lation o" two h#nded tho#sand (:;;(;;;)
inhabitants as ceti"ied by the 5ational Statistics 4""ice( and within the
latest ann#al income o" at least 3i"ty 6illion .esos (.5;(;;;(;;;';;) based
on 1CC1 constant !ices( as ceti"ied by the city teas#e( shall be classi"ied
as hi&hly #bani)ed cities'
(b) 0ities which do not meet abo$e e*#iements shall be consideed
com!onent cities o" the !o$ince in which they ae &eo&a!hically located'
I" a com!onent city is located within the bo#ndaies o" two (:) o moe
!o$inces( s#ch city shall be consideed a com!onent o" the !o$ince o"
which it #sed to be a m#nici!ality'
(c) J#ali"ied $otes o" hi&hly #bani)ed cities shall emain e-cl#ded "om
$otin& "o electi$e !o$incial o""icials'
@nless othewise !o$ided in the 0onstit#tion o this 0ode( *#ali"ied $otes
o" inde!endent com!onent cities shall be &o$ened by thei es!ecti$e
chates( as amended( on the !atici!ation o" $otes in !o$incial elections'
J#ali"ied $otes o" cities who ac*#ied the i&ht to $ote "o electi$e
!o$incial o""icials !io to the classi"ication o" said cities as hi&hly-
#bani)ed a"te the ati"ication o" the 0onstit#tion and be"oe the e""ecti$ity
o" this 0ode( shall contin#e to e-ecise s#ch i&ht'
$ectio+ ./-. $uty to $eclare Highly *rbani'ed Status. - It shall be the d#ty o" the
.esident to declae a city as hi&hly #bani)ed within thity (3;) days a"te it shall
ha$e met the minim#m e*#iements !escibed in the immediately !ecedin&
section( #!on !o!e a!!lication thee"o and ati"ication in a !lebiscite by the
*#ali"ied $otes theein'
C%APTR II
Cit) O22ici*l1 i+ Ge+er*l
$ectio+ ./.. &fficials of the City !overnment.
(a) Thee shall be in each city a mayo( a $ice-mayo( san&&#nian&
!anl#n&sod membes( a secetay to the san&&#nian& !anl#n&sod( a city
teas#e( a city assesso( a city acco#ntant( a city b#d&et o""ice( a city
!lannin& and de$elo!ment coodinato( a city en&inee( a city health o""ice(
a city ci$il e&ista( a city administato( a city le&al o""ice( a city
$eteinaian( a city social wel"ae and de$elo!ment o""ice( and a city
&eneal se$ices o""ice'
(b) In addition theeto( the city mayo may a!!oint a city achitect( a city
in"omation o""ice( a city a&ic#lt#ist( a city !o!#lation o""ice( a city
en$ionment and nat#al eso#ces o""ice( and a city coo!eati$es o""ice'
The a!!ointment o" a city !o!#lation o""ice shall be o!tional in the city:
.o$ided( howe$e( That cities which ha$e e-istin& !o!#lation o""ices shall
contin#e to maintain s#ch o""ices "o a !eiod o" "i$e (5) yeas "om the date
o" the e""ecti$ity o" this 0ode( a"te which said o""ices shall become
o!tional'
(c) The san&&#nian& !anl#n&sod may:
(1) 6aintain e-istin& o""ices not mentioned in s#bsections (a) and
(b) heeo",
(:) 0eate s#ch othe o""ices as may be necessay to cay o#t the
!#!oses o" the city &o$enment, o
(3) 0onsolidate the "#nctions o" any o""ice with those o" anothe in
the inteest o" e""iciency and economy'
(d) @nless othewise !o$ided heein( heads o" de!atments and o""ices
shall be a!!ointed by the city mayo with the conc#ence o" the ma%oity o"
all the san&&#nian& !anl#n&sod membes( s#b%ect to ci$il se$ice law( #les
and e&#lations' The san&&#nian& !anl#n&sod shall act on the a!!ointment
within "i"teen (15) days "om the date o" its s#bmission( othewise the same
shall be deemed con"imed'
(e) 1lecti$e and a!!ointi$e city o""icials shall ecei$e s#ch com!ensation(
allowances( and othe emol#ments as may be detemined by law o
odinance( s#b%ect to the b#d&etay limitations on !esonal se$ices
!escibed #nde Title 3i$e( 7ook II o" this 0ode: .o$ided( That( no
incease in com!ensation o" the mayo( $ice-mayo and san&&#nian&
!anl#n&sod membes shall take e""ect #ntil a"te the e-!iation o" the "#ll
tem o" the said local o""icials a!!o$in& s#ch incease'
C%APTR III
O22ici*l1 *+' O22ice1 Co44o+ to All Citie1
ARTICL I
T&e Cit) !*)or
$ectio+ .//. Chief 01ecutive; Po%ers- $uties and Compensation.
(a) The city mayo( as chie" e-ec#ti$e o" the city &o$enment( shall e-ecise
s#ch !owes and !e"om s#ch d#ties and "#nctions as !o$ided by this
0ode and othe laws'
(b) 3o e""icient( e""ecti$e and economical &o$enance the !#!ose o" which
is the &eneal wel"ae o" the city and its inhabitants !#s#ant to Section 18
o" this 0ode( the city mayo shall:
(1) 1-ecise &eneal s#!e$ision and contol o$e all !o&ams(
!o%ects( se$ices( and acti$ities o" the city &o$enment' and in this
connection( shall:
(i) 2etemine the &#idelines o" city !olicies and be
es!onsible to the san&&#nian& !anl#n&sod "o the !o&am o"
&o$enment,
(ii) 2iect the "om#lation o" the city de$elo!ment !lan( with
the assistance o" the city de$elo!ment co#ncil( and #!on
a!!o$al theeo" by the san&&#nian& !anl#n&sod( im!lement
the same,
(iii) .esent the !o&am o" &o$enment and !o!ose !olicies
and !o%ects "o the consideation o" the san&&#nian&
!anl#n&sod at the o!enin& o" the e&#la session o" the
san&&#nian& !anl#n&sod e$ey calenda yea and as o"ten as
may be deemed necessay as the &eneal wel"ae o" the
inhabitants and the needs o" the city &o$enment may e*#ie,
(i$) Initiate and !o!ose le&islati$e meas#es to the
san&&#nian& !anl#n&sod and as o"ten as may be deemed
necessay( !o$ide s#ch in"omation and data needed o
e*#ested by said san&&#nian in the !e"omance o" its
le&islati$e "#nctions,
($) A!!oint all o""icials and em!loyees whose salaies and
wa&es ae wholly o mainly !aid o#t o" city "#nds and whose
a!!ointments ae not othewise !o$ided "o in this 0ode( as
well as those he may be a#thoi)ed by law to a!!oint,
($i) Re!esent the city in all its b#siness tansactions and si&n
in its behal" all bonds( contacts( and obli&ations( and s#ch
othe doc#ments #!on a#thoity o" the san&&#nian&
!anl#n&sod o !#s#ant to law o odinance,
($ii) 0ay o#t s#ch eme&ency meas#es as may be necessay
d#in& and in the a"temath o" man-made and nat#al disastes
and calamities,
($iii) 2etemine the time( manne and !lace o" !ayment o"
salaies o wa&es o" the o""icials and em!loyees o" the city( in
accodance with law o odinance,
(i-) Allocate and assi&n o""ice s!ace to city and othe o""icials
and em!loyees who( by law o odinance( ae entitled to s#ch
s!ace in the city hall and othe b#ildin&s owned o leased by
the city &o$enment,
(-) 1ns#e that all e-ec#ti$e o""icials and em!loyees o" the
city "aith"#lly discha&e thei d#ties and "#nctions as !o$ided
by law and this 0ode( and ca#se to be instit#ted
administati$e o %#dicial !oceedin&s a&ainst any o""icial o
em!loyee o" the city who may ha$e committed an o""ense in
the !e"omance o" his o""icial d#ties,
(-i) 1-amine the books( ecods and othe doc#ments o" all
o""ices( o""icials( a&ents o em!loyees o" the city and( in aid
o" his e-ec#ti$e !owes and a#thoity( e*#ie all national
o""icials and em!loyees stationed in o assi&ned to the city to
make a$ailable to him s#ch books( ecods( and othe
doc#ments in thei c#stody( e-ce!t those classi"ied by law as
con"idential,
(-ii) 3#nish co!ies o" e-ec#ti$e odes iss#ed by him( to the
!o$incial &o$eno in the case o" com!onent city mayos( to
the 4""ice o" the .esident in the case o" hi&hly-#bani)ed city
mayos and to thei es!ecti$e meto!olitan co#ncil chaimen
in the case o" mayos o" cities in the 6eto!olitan 6anila
Aea and othe meto!olitan !olitical s#bdi$isions( within
se$enty-two (9:) ho#s a"te thei iss#ances,
(-iii) Eisit com!onent baan&ays o" the city at least once
e$ey si- (8) months to dee!en his #ndestandin& o" !oblems
and conditions( listen and &i$e a!!o!iate co#nsel to( local
o""icials and inhabitants( in"om the com!onent baan&ay
o""icials and inhabitants o" &eneal laws and odinances which
es!ecially concen them( and othewise cond#ct $isits and
ins!ections to ens#e that the &o$enance o" the city will
im!o$e the *#ality o" li"e o" the inhabitants,
(-i$) Act on lea$e a!!lications o" o""icials and em!loyees
a!!ointed by him and the comm#tation o" the monetay $al#e
o" thei lea$e cedits in accodance with law,
(-$) A#thoi)e o""icial ti!s o" city o""icials and em!loyees
o#tside o" the city "o a !eiod not e-ceedin& thity (3;) days,
(-$i) 0all #!on any national o""icial o em!loyee stationed in
o assi&ned to the city to ad$ise him on mattes a""ectin& the
city and to make ecommendations theeon, coodinate with
said o""icial o em!loyee in the "om#lation and
im!lementation o" !lans( !o&ams and !o%ects, and( when
a!!o!iate( initiate an administati$e o %#dicial action
a&ainst a national &o$enment o""icial o em!loyee who may
ha$e committed an o""ense in the !e"omance o" his o""icial
d#ties while stationed in o assi&ned to the city,
(-$ii) A#thoi)e !ayment "o medical cae( necessay
tans!otation( s#bsistence( hos!ital o medical "ees o" city
o""icials and em!loyees who ae in%#ed while in the
!e"omance o" thei d#ties and "#nctions( s#b%ect to
a$ailability o" "#nds,
(-$iii) Solemni)e maia&e( any !o$ision o" law to the
contay notwithstandin&,
(-i-) 0ond#ct an ann#al !alaon& !anl#n&sod( which shall
"eat#e taditional s!ots and disci!lines incl#ded in national
and intenational &ames( in coodination with the 2e!atment
o" 1d#cation( 0#lt#e and S!ots, and
(--) S#bmit to the !o$incial &o$eno( in case o" com!onent
cities, to the 4""ice o" the .esident( in the case o" hi&hly-
#bani)ed cities, to thei es!ecti$e meto!olitan a#thoity
co#ncil chaimen and to the 4""ice o" the .esident( in case o"
cities o" the 6eto!olitan 6anila Aea and othe meto!olitan
!olitical s#bdi$isions( the "ollowin& e!ots: an ann#al e!ot
containin& a s#mmay o" all mattes !etinent to the
mana&ement( administation and de$elo!ment o" the city and
all in"omation and data elati$e to its !olitical( social and
economic conditions, and s#!!lemental e!ots when
#ne-!ected e$ents and sit#ations aise at any time d#in& the
yea( !atic#laly when man-made o nat#al disastes o
calamities a""ect the &eneal wel"ae o" the city( !o$ince(
e&ion o co#nty,
(:) 1n"oce all laws and odinances elati$e to the &o$enance o" the
city and in the e-ecise o" the a!!o!iate co!oate !owes !o$ided
"o #nde Section :: o" this 0ode( im!lement all a!!o$ed !olicies(
!o&ams( !o%ects( se$ices and acti$ities o" the city and( in addition
to the "oe&oin&( shall:
(i) 1ns#e that the acts o" the city+s com!onent baan&ays and
o" its o""icials and em!loyees ae within the sco!e o" thei
!escibed !owes( d#ties and "#nctions,
(ii) 0all con$entions( con"eences( seminas( o meetin&s o"
any electi$e and a!!ointi$e o""icials o" the city( incl#din&
!o$incial o""icials and national o""icials and em!loyees
stationed in o assi&ned to the city( at s#ch time and !lace and
on s#ch s#b%ect as he may deem im!otant "o the !omotion
o" the &eneal wel"ae o" the local &o$enment #nit and its
inhabitants,
(ii) Iss#e s#ch e-ec#ti$e odes "o the "aith"#l and
a!!o!iate en"ocement and e-ec#tion o" laws and
odinances,
(i$) 7e entitled to cay the necessay "ieam within his
teitoial %#isdiction,
($) Act as the de!#ti)ed e!esentati$e o" the 5ational .olice
0ommission( "om#late the !eace and ode !lan o" the city
and #!on its a!!o$al( im!lement the same, and as s#ch
e-ecise &eneal and o!eational contol and s#!e$ision o$e
the local !olice "oces in the city( in accodance with R'A' 5o'
8C95,
($i) 0all #!on the a!!o!iate law en"ocement a&encies to
s#!!ess disode( iot( lawless $iolence( ebellion o sedition(
o to a!!ehend $iolatos o" the law when !#blic inteest so
e*#ies and the city !olice "oces ae inade*#ate to co!e with
the sit#ations o the $iolatos,
(3) Initiate and ma-imi)e the &eneation o" eso#ces and e$en#es(
and a!!ly the same to the im!lementation o" de$elo!ment !lans(
!o&am ob%ecti$es and !ioities as !o$ided "o #nde Section 18 o"
this 0ode( !atic#laly those eso#ces and e$en#es !o&ammed "o
a&o-ind#stial de$elo!ment and co#ntyside &owth and !o&ess
and( elati$e theeto( shall:
(i) Re*#ie each head o" an o""ice o de!atment to !e!ae
and s#bmit an estimate o" a!!o!iations "o the ens#in&
calenda yea( in accodance with the b#d&et !e!aations
!ocess #nde Title 3i$e( 7ook II o" this 0ode,
(ii) .e!ae and s#bmit to the san&&#nian "o a!!o$al the
e-ec#ti$e and s#!!lemental b#d&ets o" the city "o the
ens#in& calenda yea in the manne !o$ided "o #nde Title
3i$e( 7ook II o" this 0ode,
(iii) 1ns#e that all ta-es and othe e$en#es o" the city ae
collected( and that city "#nds ae a!!lied to the !ayment o"
e-!enses and settlement o" obli&ations o" the city( in
accodance with law o odinance,
(i$) Iss#e licenses and !emits and s#s!end o e$oke the
same "o any $iolation o" the conditions #!on which said
licenses o !emits had been iss#ed( !#s#ant to law o
odinance,
($) Iss#e !emits( witho#t need o" a!!o$al thee"o "om any
national a&ency( "o the holdin& o" acti$ities "o any chaitable
o wel"ae !#!ose( e-cl#din& !ohibited &ames o" chance o
shows contay to law( !#blic !olicy and !#blic moals,
($i) Re*#ie ownes o" ille&ally const#cted ho#ses( b#ildin&s
o othe st#ct#es to obtain the necessay !emit( s#b%ect to
s#ch "ines and !enalties as may be im!osed by law o
odinance( o to make necessay chan&es in the const#ction
o" the same when said const#ction $iolates any law o
odinance( o to ode the demolition o emo$al o" said
ho#se( b#ildin& o st#ct#e within the !eiod !escibed by
law o odinance,
($ii) Ado!t ade*#ate meas#es to sa"e&#ad and conse$e
land( mineal( maine( "oest( and othe eso#ces o" the city,
!o$ide e""icient and e""ecti$e !o!ety and s#!!ly
mana&ement in the city, and !otect the "#nds( cedits( i&hts
and othe !o!eties o" the city, and
($iii) Instit#te o ca#se to be instit#ted administati$e o
%#dicial !oceedin&s "o $iolation o" odinances in the
collection o" ta-es( "ees o cha&es( and "o the eco$ey o"
"#nds and !o!ety, and ca#se the city to be de"ended a&ainst
all s#its to ens#e that its inteests( eso#ces and i&hts shall
be ade*#ately !otected,
(4) 1ns#e the deli$ey o" basic se$ices and the !o$ision o"
ade*#ate "acilities as !o$ided "o #nde Section 19 o" this 0ode and(
in addition theeto( shall:
(i) 1ns#e that the const#ction and e!ai o" oads and
hi&hways "#nded by the national &o$enment shall be( as "a
as !acticable( caied o#t in a s!atially conti&#o#s manne
and in coodination with the const#ction and e!ai o" the
oads and bid&es o" the city( and in the case o" com!onent
cities( o" the city and o" the !o$ince, and
(ii) 0oodinate the im!lementation o" technical se$ices(
incl#din& !#blic woks and in"ast#ct#e !o&ams( endeed
by national o""ices in the case o" hi&hly #bani)ed and
inde!endent com!onent cities( and by national and !o$incial
o""ices in the case o" com!onent cities, and
(5) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
(c) 2#in& his inc#mbency( the city mayo shall hold o""ice in the city hall'
(d) The city mayo shall ecei$e a minim#m monthly com!ensation
coes!ondin& to Salay ?ade Thity (3;) as !escibed #nde R'A' 5o'
8958 and the im!lementin& &#idelines iss#ed !#s#ant theeto'
ARTICL II
T&e Cit) Vice8!*)or
$ectio+ ./6. Po%ers- $uties and Compensation.
(a) The city $ice-mayo shall:
(1) 7e the !esidin& o""ice o" the san&&#nian& !anl#n&sod and si&n
all waants dawn on the city teas#y "o all e-!endit#es
a!!o!iated "o the o!eation o" the san&&#nian& !anl#n&sod,
(:) S#b%ect to ci$il se$ice law( #les and e&#lations( a!!oint all
o""icials and em!loyees o" the san&&#nian& !anl#n&sod( e-ce!t those
whose manne o" a!!ointment is s!eci"ically !o$ided in this 0ode,
(3) Ass#me the o""ice o" the city mayo "o the #ne-!ied tem o" the
latte in the e$ent o" !emanent $acancy as !o$ided "o in Section
44( 7ook I o" this 0ode,
(4) 1-ecise the !owes and !e"om the d#ties and "#nctions o" the
city mayo in cases o" tem!oay $acancy as !o$ided "o in Section
48( 7ook I o" this 0ode, and
(5) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
(b) The city $ice-mayo shall ecei$e a monthly com!ensation
coes!ondin& to Salay ?ade twenty ei&ht (:8) "o a hi&hly #bani)ed city
and Salay ?ade twenty-si- (:8) "o a com!onent city( as !escibed #nde
R'A' 5o' 8958 and the im!lementin& &#idelines iss#ed !#s#ant theeto'
ARTICL III
T&e $*+77u+i*+7 P*+lu+71o'
$ectio+ ./7. Composition
(a) The san&&#nian& !anl#n&sod( the le&islati$e body o" the city( shall be
com!osed o" the city $ice-mayo as !esidin& o""ice( the e&#la
san&&#nian membes( the !esident o" the city cha!te o" the li&a n& m&a
baan&ay( the !esident o" the !anl#n&sod na !edeasyon n& m&a
san&&#nian& kabataan( and the sectoal e!esentati$es( as membes'
(b) In addition theeto( thee shall be thee (3) sectoal e!esentati$es: one
(1) "om the women, and as shall be detemined by the san&&#nian
concened within ninety (C;) days !io to the holdin& o" the local elections(
one (1) "om a&ic#lt#al o ind#stial wokes, and one (1) "om the othe
sectos( incl#din& the #ban !oo( indi&eno#s c#lt#al comm#nities( o
disabled !esons'
(c) The e&#la membes o" the san&&#nian& !anl#n&sod and the sectoal
e!esentati$es shall be elected in the manne as may be !o$ided "o by
law'
$ectio+ ./6. Po%ers- $uties- .unctions and Compensation.
(a) The san&&#nian& !anl#n&sod( as the le&islati$e body o" the city( shall
enact odinances( a!!o$e esol#tions and a!!o!iate "#nds "o the &eneal
wel"ae o" the city and its inhabitants !#s#ant to Section 18 o" this 0ode
and in the !o!e e-ecise o" the co!oate !owes o" the city as !o$ided
"o #nde Section :: o" this 0ode( and shall:
(1) A!!o$e odinances and !ass esol#tions necessay "o an
e""icient and e""ecti$e city &o$enment( and in this connection( shall:
(i) Re$iew all odinances a!!o$ed by the san&&#nian&
baan&ay and e-ec#ti$e odes iss#ed by the !#non& baan&ay
to detemine whethe these ae within the sco!e o" the
!escibed !owes o" the san&&#nian and o" the !#non&
baan&ay,
(ii) 6aintain !eace and ode by enactin& meas#es to !e$ent
and s#!!ess lawlessness( disode( iot( $iolence( ebellion o
sedition and im!ose !enalties "o $iolation o" said odinances,
(iii) A!!o$e odinances im!osin& a "ine not e-ceedin& 3i$e
tho#sand !esos (.5(;;;';;) o an im!isonment "o a !eiod
not e-ceedin& one (1) yea( o both in the discetion o" the
co#t( "o the $iolation o" a city odinance,
(i$) Ado!t meas#es to !otect the inhabitants o" the city "om
the ham"#l e""ects o" man-made o nat#al disastes and
calamities( and to !o$ide elie" se$ices and assistance "o
$ictims d#in& and in the a"temath o" said disastes o
calamities and thei et#n to !od#cti$e li$elihood "ollowin&
said e$ents,
($) 1nact odinances intended to !e$ent( s#!!ess and
im!ose a!!o!iate !enalties "o habit#al d#nkenness in
!#blic !laces( $a&ancy( mendicancy( !ostit#tion(
establishment and maintenance o" ho#ses o" ill e!#te(
&amblin& and othe !ohibited &ames o" chance( "a#d#lent
de$ices and ways to obtain money o !o!ety( d#&
addiction( maintenance o" d#& dens( d#& !#shin&( %#$enile
delin*#ency( the !intin&( distib#tion o e-hibition o"
obscene o !ono&a!hic mateials o !#blications( and s#ch
othe acti$ities inimical to the wel"ae and moals o" the
inhabitants o" the city'
($i) .otect the en$ionment and im!ose a!!o!iate !enalties
"o acts which endan&e the en$ionment( s#ch as dynamite
"ishin& and othe "oms o" dest#cti$e "ishin&( ille&al lo&&in&
and sm#&&lin& o" lo&s( sm#&&lin& o" nat#al eso#ces
!od#cts and o" endan&eed s!ecies o" "loa and "a#na( slash
and b#n "amin&( and s#ch othe acti$ities which es#lt in
!oll#tion( acceleation o" e#to!hication o" i$es and lakes(
o o" ecolo&ical imbalance,
($ii) S#b%ect to the !o$isions o" this 0ode and !etinent laws(
detemine the !owes and d#ties o" o""icials and em!loyees o"
the city,
($iii) 2etemine the !ositions and the salaies( wa&es(
allowances and othe emol#ments and bene"its o" o""icials
and em!loyees !aid wholly o mainly "om city "#nds and
!o$ide "o e-!endit#es necessay "o the !o!e cond#ct o"
!o&ams( !o%ects( se$ices( and acti$ities o" the city
&o$enment,
(i-) A#thoi)e the !ayment o" com!ensation to a *#ali"ied
!eson not in the &o$enment se$ice who "ills #! a tem!oay
$acancy o &ant honoai#m to any *#ali"ied o""icial o
em!loyee desi&nated to "ill a tem!oay $acancy in a
conc#ent ca!acity( at the ate a#thoi)ed by law,
(-) .o$ide a mechanism and the a!!o!iate "#nds thee"o(
to ens#e the sa"ety and !otection o" all city &o$enment
!o!ety( !#blic doc#ments( o ecods s#ch as those elatin&
to !o!ety in$entoy( land owneshi!( ecods o" biths(
maia&es( deaths( assessments( ta-ation( acco#nts( b#siness
!emits( and s#ch othe ecods and doc#ments o" !#blic
inteest in the o""ices and de!atments o" the city &o$enment,
(-i) <hen the "inances o" the city &o$enment allow( !o$ide
"o additional allowances and othe bene"its to %#d&es(
!osec#tos( !#blic elementay and hi&h school teaches( and
othe national &o$enment o""icials stationed in o assi&ned to
the city,
(-ii) .o$ide le&al assistance to baan&ay o""icials who( in the
!e"omance o" thei o""icial d#ties o on the occasion theeo"(
ha$e to initiate %#dicial !oceedin&s o de"end themsel$es
a&ainst le&al action, and
(-iii) .o$ide "o &o#! ins#ance o additional ins#ance
co$ea&e "o all baan&ay o""icials( incl#din& membes o"
baan&ay tanod bi&ades and othe se$ice #nits( with !#blic
o !i$ate ins#ance com!anies( when the "inances o" the city
&o$enment allow said co$ea&e,
(:) ?eneate and ma-imi)e the #se o" eso#ces and e$en#es "o the
de$elo!ment !lans( !o&am ob%ecti$es and !ioities o" the city as
!o$ided "o #nde Section 18 o" this 0ode( with !atic#la attention
to a&o-ind#stial de$elo!ment and city-wide &owth and !o&ess(
and elati$e theeto( shall:
(i) A!!o$e the ann#al and s#!!lemental b#d&ets o" the city
&o$enment and a!!o!iate "#nds "o s!eci"ic !o&ams(
!o%ects( se$ices and acti$ities o" the city( o "o othe
!#!oses not contay to law( in ode to !omote the &eneal
wel"ae o" the city and its inhabitants,
(ii) S#b%ect to the !o$isions o" 7ook II o" this 0ode and
a!!licable laws and #!on the ma%oity $ote o" all the
membes o" the san&&#nian& !anl#n&sod( enact odinances
le$yin& ta-es( "ees and cha&es( !escibin& the ates theeo"
"o &eneal and s!eci"ic !#!oses( and &antin& ta-
e-em!tions( incenti$es o elie"s,
(iii) S#b%ect to the !o$isions o" 7ook II o" this 0ode and
#!on the ma%oity $ote o" all the membes o" the san&&#nian&
!anl#n&sod( a#thoi)e the city mayo to ne&otiate and
contact loans and othe "oms o" indebtedness,
(i$) S#b%ect to the !o$isions o" 7ook II o" this 0ode and
a!!licable laws and #!on the ma%oity $ote o" all the
membes o" the san&&#nian& !anl#n&sod( enact odinances
a#thoi)in& the "loatin& o" bonds o othe inst#ments o"
indebtedness( "o the !#!ose o" aisin& "#nds to "inance
de$elo!ment !o%ects,
($) A!!o!iate "#nds "o the const#ction and maintenance o
the ental o" b#ildin&s "o the #se o" the city, and( #!on the
ma%oity $ote o" all the membes o" the san&&#nian&
!anl#n&sod( a#thoi)e the city mayo to lease to !i$ate
!aties s#ch !#blic b#ildin&s held in a !o!ietay ca!acity(
s#b%ect to e-istin& laws( #les and e&#lations,
($i) .escibe easonable limits and estaints on the #se o"
!o!ety within the %#isdiction o" the city,
($ii) Ado!t a com!ehensi$e land #se !lan "o the city:
.o$ided( That in the case o" com!onent cities( the
"om#lation( ado!tion o modi"ication o" said !lan shall be in
coodination with the a!!o$ed !o$incial com!ehensi$e
land #se !lan,
($iii) Reclassi"y land within the %#isdiction o" the city(
s#b%ect to the !etinent !o$isions o" this 0ode,
(i-) 1nact inte&ated )onin& odinances in consonance with
the a!!o$ed com!ehensi$e land #se !lan( s#b%ect to e-istin&
laws( #les and e&#lations, establish "ie limits o )ones(
!atic#laly in !o!#lo#s centes, and e&#late the
const#ction( e!ai o modi"ication o" b#ildin&s within said
"ie limits o )ones in accodance with the !o$isions o" the
3ie 0ode,
(-) S#b%ect to national law( !ocess and a!!o$e s#bdi$ision
!lans "o esidential( commecial( o ind#stial !#!oses and
othe de$elo!ment !#!oses( and to collect !ocessin& "ees
and othe cha&es( the !oceeds o" which shall acc#e entiely
to the city: .o$ided( howe$e( That whee a!!o$al o" a
national a&ency o o""ice is e*#ied( said a!!o$al shall not
be withheld "o moe than thity (3;) days "om ecei!t o" the
a!!lication' 3ail#e to act on the a!!lication within the !eiod
stated abo$e shall be deemed as a!!o$al theeo",
(-i) S#b%ect to the !o$isions o" 7ook II o" this 0ode( &ant
the e-cl#si$e !i$ile&e o" const#ctin& "ish coals o "ish
!ens( o the takin& o catchin& o" ban&#s "y( !awn "y o
kawa&-kawa&( o "y o" any s!ecies o "ish within the city
wates,
(-ii) <ith the conc#ence o" at least two-thids (:=3) o" all
the membes o" the san&&#nian& !anl#n&sod( &ant ta-
e-em!tions( incenti$es o elie"s to entities en&a&ed in
comm#nity &owth-ind#cin& ind#sties( s#b%ect to the
!o$isions o" 0ha!te 5( Title I( 7ook II o" this 0ode,
(-iii) ?ant loans o !o$ide &ants to othe local &o$enment
#nits o to national( !o$incial( and city chaitable( bene$olent
o ed#cational instit#tions: .o$ided( That( said instit#tions
ae o!eated and maintained within the city,
(-i$) Re&#late the n#mbein& o" esidential( commecial and
othe b#ildin&s, and
(-$) Re&#late the ins!ection( wei&hin& and meas#in& o"
aticles o" commece'
(3) S#b%ect to the !o$isions o" 7ook II o" this 0ode( enact
odinances &antin& "anchises and a#thoi)in& the iss#ance o"
!emits o licenses( #!on s#ch conditions and "o s#ch !#!oses
intended to !omote the &eneal wel"ae o" the inhabitants o" the city
and !#s#ant to this le&islati$e a#thoity shall:
(i) 3i- and im!ose easonable "ees and cha&es "o all se$ices
endeed by the city &o$enment to !i$ate !esons o entities,
(ii) Re&#late o "i- license "ees "o any b#siness o !actice o"
!o"ession within the city and the conditions #nde which the
license "o said b#siness o !actice o" !o"ession may be
e$oked and enact odinances le$yin& ta-es theeon,
(iii) .o$ide "o and set the tems and conditions #nde which
!#blic #tilities owned by the city shall be o!eated by the city
&o$enment( and !escibe the conditions #nde which the
same may be leased to !i$ate !esons o entities( !e"eably
coo!eati$es,
(i$) Re&#late the dis!lay o" and "i- the license "ees "o si&ns(
si&nboads( o billboads at the !lace o !laces whee the
!o"ession o b#siness ad$etised theeby is( in whole o in
!at( cond#cted,
($) Any law to the contay notwithstandin&( a#thoi)e and
license the establishment( o!eation( and maintenance o"
cock!its( and e&#late cock"i&htin& and commecial beedin&
o" &amecocks: .o$ided( That e-istin& i&hts sho#ld not be
!e%#diced,
($i) S#b%ect to the &#idelines !escibed by the 2e!atment o"
Tans!otation and 0omm#nications( e&#late the o!eation
o" ticycles and &ant "anchises "o the o!eation theeo"
within the teitoial %#isdiction o" the city,
($ii) @!on a!!o$al by a ma%oity $ote o" all the membes o"
the san&&#nian& !anl#n&sod: &ant a "anchise to any !eson(
!atneshi!( co!oation( o coo!eati$e to do b#siness within
the city, establish( const#ct( o!eate and maintain "eies(
wha$es( makets o sla#&hteho#ses, o #ndetake s#ch othe
acti$ities within the city as may be allowed by e-istin& laws:
.o$ided( That( coo!eati$es shall be &i$en !e"eence in the
&ant o" s#ch a "anchise'
(4) Re&#late acti$ities elati$e to the #se o" land( b#ildin&s and
st#ct#es within the city in ode to !omote the &eneal wel"ae and
"o said !#!ose shall:
(i) 2eclae( !e$ent o abate any n#isance,
(ii) Re*#ie that b#ildin&s and the !emises theeo" and any
land within the city be ke!t and maintained in a sanitay
condition, im!ose !enalties "o any $iolation theeo", o( #!on
"ail#e to com!ly with said e*#iement( ha$e the wok done
at the e-!ense o" the owne( administato o tenant
concened, o e*#ie the "illin& #! o" any land o !emises to
a &ade necessay "o !o!e sanitation,
(iii) Re&#late the dis!osal o" clinical and othe wastes "om
hos!itals( clinics and othe simila establishments,
(i$) Re&#late the establishment( o!eation and maintenance o"
ca"es( esta#ants( beeho#ses( hotels( motels( inns( !ension
ho#ses( lod&in& ho#ses( and othe simila establishments(
incl#din& to#ist &#ides and tans!ots,
($) Re&#late the sale( &i$in& away o dis!ensin& o" any
into-icatin& malt( $ino( mi-ed o "emented li*#os at any
etail o#tlet,
($i) Re&#late the establishment and !o$ide "o the ins!ection
o" steam boiles o any heatin& de$ice in b#ildin&s and the
stoa&e o" in"lammable and hi&hly comb#stible mateials
within the city,
($ii) Re&#late the establishment( o!eation( and maintenance
o" any entetainment o am#sement "acilities( incl#din&
theatical !e"omances( cic#ses( billiad !ools( !#blic
dancin& schools( !#blic dance halls( sa#na baths( massa&e
!alos( and othe !laces "o entetainment o am#sement,
e&#late s#ch othe e$ents o acti$ities "o am#sement o
entetainment( !atic#laly those which tend to dist#b the
comm#nity o annoy the inhabitants( o e*#ie the
s#s!ension o s#!!ession o" the same, o( !ohibit cetain
"oms o" am#sement o entetainment in ode to !otect the
social and moal wel"ae o" the comm#nity,
($iii) .o$ide "o the im!o#ndin& o" stay animals, e&#late
the kee!in& o" animals in homes o as !at o" a b#siness( and
the sla#&hte( sale o dis!osition o" the same, and ado!t
meas#es to !e$ent and !enali)e c#elty to animals, and
(i-) Re&#late the establishment( o!eation and maintenance o"
"#neal !alos and the b#ial o cemation o" the dead(
s#b%ect to e-istin& laws( #les and e&#lations'
(5) A!!o$e odinances which shall ens#e the e""icient and e""ecti$e
deli$ey o" the basic se$ices and "acilities as !o$ided "o #nde
Section 19 o" this 0ode( and in addition to said se$ices and
"acilities( shall:
(i) .o$ide "o the establishment( maintenance( !otection(
and conse$ation o" comm#nal "oests and watesheds( tee
!aks( &eenbelts( man&o$es( and othe simila "oest
de$elo!ment !o%ects,
(ii) 1stablish makets( sla#&hteho#ses o animal coals and
a#thoi)e the o!eation theeo" by the city &o$enment, and
e&#late the const#ction and o!eation o" !i$ate makets(
tali!a!as o othe simila b#ildin&s and st#ct#es,
(iii) A#thoi)e the establishment( maintenance and o!eation
by the city &o$enment o" "eies( wha$es( and othe
st#ct#es intended to acceleate !od#cti$ity elated to
maine and seashoe o o""shoe acti$ities,
(i$) Re&#late the !e!aation and sale o" meat( !o#lty( "ish(
$e&etables( "#its( "esh daiy !od#cts( and othe "oodst#""s
"o !#blic cons#m!tion,
($) Re&#late the #se o" steets( a$en#es( alleys( sidewalks(
bid&es( !aks and othe !#blic !laces and a!!o$e the
const#ction( im!o$ement e!ai and maintenance o" the
same, establish b#s and $ehicle sto!s and teminals o
e&#late the #se o" the same by !i$ately-owned $ehicles
which se$e the !#blic, e&#late &aa&es and the o!eation o"
con$eyances "o hie, desi&nate stands to be occ#!ied by
!#blic $ehicles when not in #se, e&#late the !#ttin& #! o"
si&ns( si&n!osts( awnin&s and awnin& !osts on the steets, and
!o$ide "o the li&htin&( cleanin& and s!inklin& o" steets,
and !#blic !laces,
($i) Re&#late ta""ic on all steets and bid&es, !ohibit
encoachments o obstacles theeon( and when necessay in
the inteest o" !#blic wel"ae( a#thoi)e the emo$al o
encoachments and ille&al const#ctions in !#blic !laces,
($ii) S#b%ect to e-istin& laws( establish and !o$ide "o the
maintenance( e!ai and o!eation o" an e""icient watewoks
system to s#!!ly wate "o the inhabitants and to !#i"y the
so#ce o" the wate s#!!ly, e&#late the const#ction(
maintenance( e!ai and #se o" hydants( !#m!s( cistens and
ese$ois, !otect the !#ity and *#antity o" the wate s#!!ly
o" the city and( "o this !#!ose( e-tend the co$ea&e o"
a!!o!iate odinances o$e all teitoy within the daina&e
aea o" said wate s#!!ly and within one h#nded (1;;)
metes o" the ese$oi( cond#it( canal( a*#ed#ct( !#m!in&
station( o wateshed #sed in connection with the wate
se$ice, and e&#late the cons#m!tion( #se o wasta&e o"
wate and "i- and collect cha&es thee"o,
($iii) Re&#late the dillin& and e-ca$ation o" the &o#nd "o
the layin& o" wate( &as( sewe( and othe !i!es and the
const#ction( e!ai and maintenance o" !#blic dains( sewes(
cess!ools( t#nnels and simila st#ct#es, e&#late the !lacin&
o" !oles and the #se o" cosswalks( c#bs( and &#ttes, ado!t
meas#es to ens#e !#blic sa"ety a&ainst o!en canals(
manholes' li$e wies and othe simila ha)ads to li"e and
!o!ety, and e&#late the const#ction and #se o" !i$ate
wate closets( !i$ies and othe simila st#ct#es in b#ildin&s
and homes,
(i-) Re&#late the !lacin&( stin&in&( attachin&( installin&(
e!ai and const#ction o" all &as mains( electic( tele&a!h
and tele!hone wies( cond#its( metes and othe a!!aat#s,
and !o$ide "o the coection( condemnation o emo$al o"
the same when "o#nd to be dan&eo#s( de"ecti$e( o othewise
ha)ado#s to the wel"ae o" the inhabitants,
(-) S#b%ect to the a$ailability o" "#nds and to e-istin& laws(
#les and e&#lations( establish and !o$ide "o the o!eation
o" $ocational and technical schools and simila !ost-
seconday instit#tions and( with the a!!o$al o" the
2e!atment o" 1d#cation( 0#lt#e and S!ots and s#b%ect to
e-istin& law on t#ition "ees( "i- and collect easonable t#ition
"ees and othe school cha&es in ed#cational instit#tions
s#!!oted by the city &o$enment,
(-i) 1stablish a scholashi! "#nd "o the !oo b#t dese$in&
st#dents in schools located within its %#isdiction o "o
st#dents esidin& within the city,
(-ii) A!!o$e meas#es and ado!t *#aantine e&#lations to
!e$ent the intod#ction and s!ead o" diseases,
(-iii) .o$ide "o an e""icient and e""ecti$e system o" solid
waste and &aba&e collection and dis!osal, !ohibit littein&
and the !lacin& o thowin& o" &aba&e( e"#se and othe "ilth
and wastes,
(-i$) .o$ide "o the cae o" disabled !esons( !a#!es( the
a&ed( the sick( !esons o" #nso#nd mind( abandoned minos(
%#$enile delin*#ents( d#& de!endents( ab#sed childen and
othe needy and disad$anta&ed !esons( !atic#laly childen
and yo#th below ei&hteen (18) yeas o" a&e, and s#b%ect to
a$ailability o" "#nds( establish and !o$ide "o the o!eation
o" centes and "acilities "o said needy and disad$anta&ed
!esons,
(-$) 1stablish and !o$ide "o the maintenance and
im!o$ement o" %ails and detention centes( instit#te a so#nd
%ail mana&ement !o&am( and a!!o!iate "#nds "o the
s#bsistence o" detainees and con$icted !isones in the city,
(-$i) 1stablish a city co#ncil whose !#!ose is the !omotion
o" c#lt#e and the ats( coodinate with &o$enment a&encies
and non-&o$enmental o&ani)ations and( s#b%ect to the
a$ailability o" "#nds( a!!o!iate "#nds "o the s#!!ot and
de$elo!ment o" the same, and
(-$ii) 1stablish a city co#ncil "o the eldely which shall
"om#late !olicies and ado!t meas#es m#t#ally bene"icial to
the eldely and to the comm#nity, !o$ide incenti$es "o non-
&o$enmental a&encies and entities and( s#b%ect to the
a$ailability o" "#nds( a!!o!iate "#nds to s#!!ot !o&ams
and !o%ects "o the bene"it o" the eldely, and
(8) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
(b) The membes o" the san&&#nian& !anl#n&sod o" com!onent cities shall
ecei$e a minim#m monthly com!ensation coes!ondin& to Salay ?ade
twenty-"i$e (:5) and membes o" the san&&#nian& !anl#n&sod o" hi&hly-
#bani)ed cities shall ecei$e a minim#m monthly com!ensation
coes!ondin& to Salay ?ade twenty-se$en (:9)( as !escibed #nde R'A'
8958 and the im!lementin& &#idelines iss#ed !#s#ant theeto'
TITL IV
T% PROVINC
C%APTR I
Role *+' Cre*tio+ o2 t&e Pro3i+ce
$ectio+ ./9. Role of the Province. - The !o$ince( com!osed o" cl#ste o"
m#nici!alities( o m#nici!alities and com!onent cities( and as a !olitical and
co!oate #nit o" &o$enment( se$es as dynamic mechanism "o de$elo!mental
!ocesses and e""ecti$e &o$enance o" local &o$enment #nits within its teitoial
%#isdiction'
$ectio+ .60. +anner of Creation. - A !o$ince may be ceated( di$ided( me&ed(
abolished( o its bo#nday s#bstantially alteed( only by an Act o" 0on&ess and
s#b%ect to a!!o$al by a ma%oity o" the $otes cast in a !lebiscite to be cond#cted
by the 0461/10 in the local &o$enment #nit o #nits diectly a""ected' The
!lebiscite shall be held within one h#nded twenty (1:;) days "om the date o"
e""ecti$ity o" said Act( #nless othewise !o$ided theein'
$ectio+ .61. Re,uisites for Creation.
(a) A !o$ince may be ceated i" it has an a$ea&e ann#al income( as
ceti"ied by the 2e!atment o" 3inance( o" not less than Twenty million
!esos (.:;(;;;(;;;';;) based on 1CC1 constant !ices and eithe o" the
"ollowin& e*#isites:
(i) a conti&#o#s teitoy o" at least two tho#sand (:(;;;) s*#ae
kilometes( as ceti"ied by the /ands 6ana&ement 7#ea#, o
(ii) a !o!#lation o" not less than two h#nded "i"ty tho#sand
(:5;(;;;) inhabitants as ceti"ied by the 5ational Statistics 4""ice:
.o$ided( That( the ceation theeo" shall not ed#ce the land aea(
!o!#lation( and income o" the oi&inal #nit o #nits at the time o"
said ceation to less than the minim#m e*#iements !escibed
heein'
(b) The teitoy need not be conti&#o#s i" it com!ise two (:) o moe
islands o is se!aated by a chateed city o cities which do not contib#te
to the income o" the !o$ince'
(c) The a$ea&e ann#al income shall incl#de the income acc#in& to the
&eneal "#nd( e-cl#si$e o" s!ecial "#nds( t#st "#nds( tans"es and non-
ec#in& income'
$ectio+ .6,. 01isting Sub6Provinces. - 1-istin& s#b-!o$inces ae heeby
con$eted into e&#la !o$inces #!on a!!o$al by a ma%oity o" the $otes cast in a
!lebiscite to be held in the said s#b!o$inces and the oi&inal !o$inces diectly
a""ected' The !lebiscite shall be cond#cted by the 0461/10 sim#ltaneo#sly with
the national elections "ollowin& the e""ecti$ity o" this 0ode'
The new le&islati$e disticts ceated as a es#lt o" s#ch con$esion shall contin#e
to be e!esented in 0on&ess by the d#ly-elected e!esentati$es o" the oi&inal
disticts o#t o" which said new !o$inces o disticts wee ceated #ntil thei own
e!esentati$es shall ha$e been elected in the ne-t e&#la con&essional elections
and *#ali"ied'
The inc#mbent elected o""icials o" the said s#b!o$inces con$eted into e&#la
!o$inces shall contin#e to hold o""ice #ntil D#ne 3;( 1CC:' Any $acancy occ#in&
in the o""ices occ#!ied by said inc#mbent elected o""icials( o es#ltin& "om
e-!iation o" thei tems o" o""ice in case o" a ne&ati$e $ote in the !lebiscite
es#lts( shall be "illed by a!!ointment by the .esident' The a!!ointees shall hold
o""ice #ntil thei s#ccessos shall ha$e been elected in the e&#la local elections
"ollowin& the !lebiscite mentioned heein and *#ali"ied' A"te e""ecti$ity o" s#ch
con$esion( the .esident shall "ill #! the !osition o" &o$eno o" the newly-
ceated !o$ince tho#&h a!!ointment i" none has yet been a!!ointed to the same
as heeinbe"oe !o$ided( and shall also a!!oint a $ice-&o$eno and the othe
membes o" the san&&#nian& !anlalawi&an( all o" whom shall likewise hold o""ice
#ntil thei s#ccessos shall ha$e been elected in the ne-t e&#la local elections and
*#ali"ied'
All *#ali"ied a!!ointi$e o""icials and em!loyees in the caee se$ice o" the said
s#b!o$inces at the time o" thei con$esion into e&#la !o$inces shall contin#e
in o""ice in accodance with ci$il se$ice law( #les and e&#lations'
C%APTR II
Pro3i+ci*l O22ici*l1 i+ Ge+er*l
$ectio+ .6-. &fficials of the Provincial !overnment.
(a) Thee shall be in each !o$ince a &o$eno( a $ice-&o$eno( membes o"
the san&&#nian& !anlalawi&an( a secetay to the san&&#nian&
!anlalawi&an( a !o$incial teas#e( a !o$incial assesso( a !o$incial
acco#ntant( a !o$incial en&inee( a !o$incial b#d&et o""ice( a !o$incial
!lannin& and de$elo!ment coodinato( a !o$incial le&al o""ice( a
!o$incial administato( a !o$incial health o""ice( a !o$incial social
wel"ae and de$elo!ment o""ice( a !o$incial &eneal se$ices o""ice( a
!o$incial a&ic#lt#ist( and a !o$incial $eteinaian'
(b) In addition theeto( the &o$eno may a!!oint a !o$incial !o!#lation
o""ice( a !o$incial nat#al eso#ces and en$ionment o""ice( a !o$incial
coo!eati$e o""ice( a !o$incial achitect( and a !o$incial in"omation
o""ice'
The a!!ointment o" a !o$incial !o!#lation o""ice shall be o!tional in the
!o$ince: .o$ided( howe$e( That !o$inces which ha$e e-istin&
!o!#lation o""ices shall contin#e to maintain s#ch o""ices "o a !eiod o"
"i$e (5) yeas "om the date o" the e""ecti$ity o" this 0ode( a"te which said
o""ices shall become o!tional'
(c) The san&&#nian& !anlalawi&an may:
(1) 6aintain e-istin& o""ices not mentioned in s#bsections (a) and
(b) heeo",
(:) 0eate s#ch othe o""ices as may be necessay to cay o#t the
!#!oses o" the !o$incial &o$enment, o
(3) 0onsolidate the "#nctions o" any o""ice with those o" anothe in
the inteest o" e""iciency and economy,
(d) @nless othewise !o$ided heein( heads o" de!atments and
o""ices shall be a!!ointed by the &o$eno with the conc#ence o"
the ma%oity o" all the san&&#nian& !anlalawi&an membes( s#b%ect
to ci$il se$ice law( #les and e&#lations' The san&&#nian&
!anlalawi&an shall act on the a!!ointment within "i"teen (15) days
"om the date o" its s#bmission, othewise the same shall be deemed
con"imed,
(e) 1lecti$e and a!!ointi$e !o$incial o""icials shall ecei$e s#ch
com!ensation( allowances( and othe emol#ments as may be detemined by
law o odinance( s#b%ect to the b#d&etay limitations on !esonal se$ices
!escibed #nde Title 3i$e( 7ook II o" this 0ode: .o$ided( That( no
incease in com!ensation shall take e""ect #ntil a"te the e-!iation o" the
"#ll tem o" all the electi$e o""icials a!!o$in& s#ch incease'
$ectio+ .6.. Residence and &ffice. - 2#in& the inc#mbency o" the &o$eno( he
shall ha$e his o""icial esidence in the ca!ital o" the !o$ince' All electi$e and
a!!ointi$e !o$incial o""icials shall hold o""ice in the !o$incial ca!ital: .o$ided(
That( #!on esol#tion o" the san&&#nian& !anlalawi&an( electi$e and a!!ointi$e
!o$incial o""icials may hold o""ice in any com!onent city o m#nici!ality within
the !o$ince "o a !eiod o" not moe than se$en (9) days "o any &i$en month'
C%APTR III
O22ici*l1 *+' O22ice1 Co44o+ to All Pro3i+ce1
ARTICL I
T&e Pro3i+ci*l Go3er+or
$ectio+ .6/. The Chief 01ecutive: Po%ers- $uties- .unctions- and Compensation.
(a) The !o$incial &o$eno( as the chie" e-ec#ti$e o" the !o$incial
&o$enment( shall e-ecise s#ch !owes and !e"om s#ch d#ties and
"#nctions as !o$ided by this 0ode and othe laws'
(b) 3o e""icient( e""ecti$e and economical &o$enance the !#!ose o" which
is the &eneal wel"ae o" the !o$ince and its inhabitants !#s#ant to Section
18 o" this 0ode( the !o$incial &o$eno shall:
(1) 1-ecise &eneal s#!e$ision and contol o$e all !o&ams(
!o%ects( se$ices( and acti$ities o" the !o$incial &o$enment( and in
this connection( shall:
(i) 2etemine the &#idelines o" !o$incial !olicies and be
es!onsible to the san&&#nian& !anlalawi&an "o the !o&am
o" &o$enment,
(ii) 2iect the "om#lation o" the !o$incial de$elo!ment !lan(
with the assistance o" the !o$incial de$elo!ment co#ncil( and
#!on a!!o$al theeo" by the san&&#nian& !anlalawi&an(
im!lement the same,
(iii) .esent the !o&am o" &o$enment and !o!ose !olicies
and !o%ects "o the consideation o" the san&&#nian&
!anlalawi&an at the o!enin& o" the e&#la session o" the
san&&#nian& !anlalawi&an e$ey calenda yea and as a"te as
may be deemed necessay as the &eneal wel"ae o" the
inhabitants and the needs o" the !o$incial &o$enment may
e*#ie,
(i$) Initiate and !o!ose le&islati$e meas#es to the
san&&#nian& !anlalawi&an and as o"ten as may be deemed
necessay( !o$ide s#ch in"omation and data needed o
e*#ested by said san&&#nian in the !e"omance o" its
le&islati$e "#nctions,
($) A!!oint all o""icials and em!loyees whose salaies and
wa&es ae wholly o mainly !aid o#t o" !o$incial "#nds and
whose a!!ointments ae not othewise !o$ided "o in this
0ode( as well as those he may be a#thoi)ed by law to
a!!oint,
($i) Re!esent the !o$ince in all its b#siness tansactions and
si&n in its behal" all bonds( contacts( and obli&ations( and
s#ch othe doc#ments #!on a#thoity o" the san&&#nian&
!anlalawi&an o !#s#ant to law o odinance,
($ii) 0ay o#t s#ch eme&ency meas#es as may be necessay
d#in& and in the a"temath o" man-made and nat#al disastes
and calamities,
($iii) 2etemine the time( manne and !lace o" !ayment o"
salaies o wa&es o" the o""icials and em!loyees o" the
!o$ince( in accodance with law o odinance,
(i-) Allocate and assi&n o""ice s!ace to !o$incial and othe
o""icials and em!loyees who( by law o odinance( ae entitled
to s#ch s!ace in the !o$incial ca!itol and othe b#ildin&s
owned o leased by the !o$incial &o$enment,
(-) 1ns#e that all e-ec#ti$e o""icials and em!loyees o" the
!o$ince "aith"#lly discha&e thei d#ties and "#nctions as
!o$ided by law and this 0ode( and ca#se to be instit#ted
administati$e o %#dicial !oceedin&s a&ainst any o""icial o
em!loyee o" the !o$ince who may ha$e committed an
o""ense in the !e"omance o" his o""icial d#ties,
(-i) 1-amine the books( ecods and othe doc#ments o" all
o""ices( o""icials( a&ents o em!loyees o" the !o$ince and( in
aid o" his e-ec#ti$e !owes and a#thoity( e*#ie all national
o""icials and em!loyees stationed in the !o$ince to make
a$ailable to him s#ch books( ecods( and othe doc#ments in
thei c#stody( e-ce!t those classi"ied by law as con"idential,
(-ii) 3#nish co!ies o" e-ec#ti$e odes iss#ed by him to the
4""ice o" the .esident within se$enty-two (9:) ho#s a"te
thei iss#ance,
(-iii) Eisit com!onent cities and m#nici!alities o" the
!o$ince at least once e$ey si- (8) months to dee!en his
#ndestandin& o" !oblems and conditions( listen and &i$e
a!!o!iate co#nsel to local o""icials and inhabitants( in"om
the o""icials and inhabitants o" com!onent cities and
m#nici!alities o" &eneal laws and odinances which
es!ecially concen them( and othewise cond#ct $isits and
ins!ections to ens#e that the &o$enance o" the !o$ince will
im!o$e the *#ality o" li"e o" the inhabitants,
(-i$) Act on lea$e a!!lications o" o""icials and em!loyees
a!!ointed by him and the comm#tation o" the monetay $al#e
o" lea$e cedits in accodance with law,
(-$) A#thoi)e o""icial ti!s o" !o$incial o""icials and
em!loyees o#tside o" the !o$ince "o a !eiod not e-ceedin&
thity (3;) days,
(-$i) 0all #!on any national o""icial o em!loyee stationed in
o assi&ned to the !o$ince to ad$ise him on mattes a""ectin&
the !o$ince and to make ecommendations theeon,
coodinate with said o""icial o em!loyee in the "om#lation
and im!lementation o" !lans( !o&ams and !o%ects, and
when a!!o!iate( initiate an administati$e o %#dicial action
a&ainst a national &o$enment o""icial o em!loyee who may
ha$e committed an o""ense in the !e"omance o" his o""icial
d#ties while stationed in o assi&ned to the !o$ince,
(-$ii) A#thoi)e !ayment "o medical cae( necessay
tans!otation( s#bsistence( hos!ital o medical "ees o"
!o$incial o""icials and em!loyees who ae in%#ed while in
the !e"omance o" thei o""icial d#ties and "#nctions( s#b%ect
to a$ailability o" "#nds,
(-$iii) Re!esent the !o$ince in inte-!o$incial o e&ional
s!ots co#ncils o committees( and coodinate the e""ots o"
com!onent cities o m#nici!alities in the e&ional o national
!alao o s!ots de$elo!ment acti$ities,
(-i-) 0ond#ct an ann#al !alaon& !anlalawi&an( which shall
"eat#e taditional s!ots and disci!lines incl#ded in national
and intenational &ames in coodination with the 2e!atment
o" 1d#cation( 0#lt#e and S!ots, and
(--) S#bmit to the 4""ice o" the .esident the "ollowin&
e!ots: an ann#al e!ot containin& a s#mmay o" all mattes
!etinent to the mana&ement( administation and de$elo!ment
o" the !o$ince and all in"omation and data elati$e to its
!olitical( social and economic conditions, and s#!!lemental
e!ots when #ne-!ected e$ents and sit#ations aise at any
time d#in& the yea( !atic#laly when man-made o nat#al
disastes o calamities a""ect the &eneal wel"ae o" the
!o$ince( e&ion o co#nty,
(:) 1n"oce all laws and odinances elati$e to the &o$enance o" the
!o$ince and the e-ecise o" the a!!o!iate co!oate !owes
!o$ided "o #nde Section :: o" this 0ode( im!lement all a!!o$ed
!olicies( !o&ams( !o%ects( se$ices and acti$ities o" the !o$ince
and( in addition to the "oe&oin&( shall:
(i) 1ns#e that the acts o" the com!onent cities and
m#nici!alities o" the !o$ince and o" its o""icials and
em!loyees ae within the sco!e o" thei !escibed !owes(
d#ties and "#nctions,
(ii) 0all con$entions( con"eences( seminas( o meetin&s o"
any electi$e and a!!ointi$e o""icials o" the !o$ince and its
com!onent cities and m#nici!alities( incl#din& national
o""icials and em!loyees stationed in o assi&ned to the
!o$ince( at s#ch time and !lace and on s#ch s#b%ect as he
may deem im!otant "o the !omotion o" the &eneal wel"ae
o" the !o$ince and its inhabitants,
(iii) Iss#e s#ch e-ec#ti$e odes "o the "aith"#l and
a!!o!iate en"ocement and e-ec#tion o" laws and
odinances,
(i$) 7e entitled to cay the necessay "ieam within his
teitoial %#isdiction,
($) In coodination with the mayos o" com!onent cities and
m#nici!alities and the 5ational .olice 0ommission(
"om#late the !eace and ode !lan o" the !o$ince and #!on
its a!!o$al( im!lement the same in accodance with R'A' 5o'
8C95,
($i) 0all #!on the a!!o!iate national law en"ocement
a&encies to s#!!ess disode( iot( lawless $iolence( ebellion
o sedition o to a!!ehend $iolatos o" the law when !#blic
inteest so e*#ies and the !olice "oces o" the com!onent
city o m#nici!ality whee the disode o $iolation is
ha!!enin& ae inade*#ate to co!e with the sit#ation o the
$iolatos,
(3) Initiate and ma-imi)e the &eneation o" eso#ces and e$en#es(
and a!!ly the same to the im!lementation o" de$elo!ment !lans(
!o&am ob%ecti$es and !ioities as !o$ided "o #nde Section 18 o"
this 0ode( !atic#laly those eso#ces and e$en#es !o&ammed "o
a&o-ind#stial de$elo!ment and co#nty-wide &owth and !o&ess
and( elati$e theeto( shall:
(i) Re*#ie each head o" an o""ice o de!atment to !e!ae
and s#bmit an estimate o" a!!o!iations "o the ens#in&
calenda yea( in accodance with the b#d&et !e!aation
!ocess #nde Title 3i$e( 7ook II o" this 0ode,
(ii) .e!ae and s#bmit to the san&&#nian "o a!!o$al the
e-ec#ti$e and s#!!lemental b#d&ets o" the !o$ince "o the
ens#in& calenda yea in the manne !o$ided "o #nde Title
3i$e( 7ook II o" this 0ode,
(iii) 1ns#e that all ta-es and othe e$en#es o" the !o$ince
ae collected( and that !o$incial "#nds ae a!!lied to the
!ayment o" e-!enses and settlement o" obli&ations o" the
!o$ince( in accodance with law o odinance,
(i$) Iss#e licenses and !emits and s#s!end o e$oke the
same "o any $iolation o" the conditions #!on which said
licenses o !emits had been iss#ed( !#s#ant to law o
odinance,
($) Ado!t ade*#ate meas#es to sa"e&#ad and conse$e land(
mineal( maine( "oest and othe eso#ces o" the !o$ince( in
coodination with the mayos o" com!onent cities and
m#nici!alities, !o$ide e""icient and e""ecti$e !o!ety and
s#!!ly mana&ement in the !o$ince, and !otect the "#nds(
cedits( i&hts( and othe !o!eties o" the !o$ince, and
($i) Instit#te o ca#se to be instit#ted administati$e o
%#dicial !oceedin&s "o $iolation o" odinances in the
collection o" ta-es( "ees o cha&es( and "o the eco$ey o"
"#nds and !o!ety( and ca#se the !o$ince to be de"ended
a&ainst all s#its to ens#e that its inteests( eso#ces and
i&hts shall be ade*#ately !otected'
(4) 1ns#e the deli$ey o" basic se$ices and the !o$ision o"
ade*#ate "acilities as !o$ided "o #nde Section 19 o" this 0ode( and
in addition theeto( shall:
(i) 1ns#e that the const#ction and e!ai o" oads and
hi&hways "#nded by the national &o$enment shall be(
as "a as !acticable( caied o#t in a s!atially
conti&#o#s manne and in coodination with the
const#ction and e!ai o" the oads and bid&es o" the
!o$ince and o" its com!onent cities and
m#nici!alities, and
(ii) 0oodinate the im!lementation o" technical
se$ices by national o""ices "o the !o$ince and its
com!onent cities and m#nici!alities( incl#din& !#blic
woks and in"ast#ct#e !o&ams o" the !o$incial
&o$enment and its com!onent cities and
m#nici!alities,
(5) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
(c) The !o$incial &o$eno shall ecei$e a minim#m monthly
com!ensation coes!ondin& to Salay ?ade thity (3;) !escibed #nde
R'A' 5o' 8958 and the im!lementin& &#idelines iss#ed !#s#ant theeto'
ARTICL II
T&e Pro3i+ci*l Vice8Go3er+or
$ectio+ .66. Po%ers- $uties- and Compensation.
(a) The $ice-&o$eno shall:
(1) 7e the !esidin& o""ice o" the san&&#nian& !anlalawi&an and
si&n all waants dawn on the !o$incial teas#y "o all
e-!endit#es a!!o!iated "o the o!eation o" the san&&#nian&
!anlalawi&an,
(:) S#b%ect to ci$il se$ice law( #les and e&#lations( a!!oint all
o""icials and em!loyees o" the san&&#nian& !anlalawi&an( e-ce!t
those whose manne o" a!!ointment is s!ecially !o$ided in this
0ode,
(3) Ass#me the o""ice o" the &o$eno "o the #ne-!ied tem o" the
latte in the e$ent o" !emanent $acancy as !o$ided "o in Section
44( 7ook I o" this 0ode,
(4) 1-ecise the !owes and !e"om the d#ties and "#nctions o" the
&o$eno in cases o" tem!oay $acancy as !o$ided "o in Section
48( 7ook I o" this 0ode, and
(5) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
(b) The $ice-&o$eno shall ecei$e a monthly com!ensation coes!ondin&
to Salay ?ade twenty-ei&ht (:8) as !escibed #nde R'A' 5o' 8958 and
the im!lementin& &#idelines iss#ed !#s#ant theeto'
ARTICL III
T&e $*+77u+i*+7 P*+l*l*0i7*+
$ectio+ .67. Composition.
(a) The san&&#nian& !anlalawi&an( the le&islati$e body o" the !o$ince(
shall be com!osed o" the !o$incial $ice-&o$eno as !esidin& o""ice( the
e&#la san&&#nian membes( the !esident o" the !o$incial cha!te o" the
li&a n& m&a baan&ay( the !esident o" the !anlalawi&an& !edeasyon n&
m&a san&&#nian& kabataan( the !esident o" the !o$incial "edeation o"
san&&#nian membes o" m#nici!alities and com!onent cities and the
sectoal e!esentati$es( as membes'
(b) In addition theeto( thee shall be thee (3) sectoal e!esentati$es: one
(1) "om the women, and as shall be detemined by the san&&#nian
concened within ninety (C;) days !io to the holdin& o" the local elections(
one (1) "om the a&ic#lt#al o ind#stial wokes, and one (1) "om othe
sectos incl#din& the #ban !oo( indi&eno#s c#lt#al comm#nities( o
disabled !esons'
(c) The e&#la membes o" the san&&#nian& !anlalawi&an and the sectoal
e!esentati$es shall be elected in the manne as may be !o$ided "o by
law'
$ectio+ .66. Po%ers- $uties- .unctions and Compensation.
(a) The san&&#nian& !anlalawi&an( as the le&islati$e body o" the !o$ince(
shall enact odinances( a!!o$e esol#tions and a!!o!iate "#nds "o the
&eneal wel"ae o" the !o$ince and its inhabitants !#s#ant to Section 18 o"
this 0ode in the !o!e e-ecise o" the co!oate !owes o" the !o$ince as
!o$ided "o #nde Section :: o" this 0ode( and shall:
(1) A!!o$e odinances and !ass esol#tions necessay "o an
e""icient and e""ecti$e !o$incial &o$enment and( in this connection(
shall:
(i) Re$iew all odinances a!!o$ed by the san&&#nian& o"
com!onent cities and m#nici!alities and e-ec#ti$e odes
iss#ed by the mayos o" said com!onent #nits to detemine
whethe these ae within the sco!e o" the !escibed !owes
o" the san&&#nian and o" the mayo,
(ii) 6aintain !eace and ode by enactin& meas#es to !e$ent
and s#!!ess lawlessness( disode( iot( $iolence( ebellion o
sedition and im!ose !enalties "o the $iolation o" said
odinances,
(iii) A!!o$e odinances im!osin& a "ine not e-ceedin& 3i$e
tho#sand !esos (.5(;;;';;) o im!isonment not e-ceedin&
one (1) yea( o both in the discetion o" the co#t( "o the
$iolation o" a !o$incial odinance,
(i$) Ado!t meas#es to !otect the inhabitants o" the !o$ince
"om ham"#l e""ects o" man-made o nat#al disastes and
calamities( and to !o$ide elie" se$ices and assistance "o
$ictims d#in& and in the a"temath o" said disastes and
calamities and thei et#n to !od#cti$e li$elihood "ollowin&
said e$ents,
($) 1nact odinances intended to !e$ent( s#!!ess and
im!ose a!!o!iate !enalties "o habit#al d#nkenness in
!#blic !laces( $a&ancy( mendicancy( !ostit#tion(
establishment and maintenance o" ho#ses o" ill e!#te(
&amblin& and othe !ohibited &ames o" chance( "a#d#lent
de$ices and ways to obtain money o !o!ety( d#&
addiction( maintenance o" d#& dens( d#& !#shin&( %#$enile
delin*#ency( the !intin&( distib#tion o e-hibition o"
obscene o !ono&a!hic mateials o !#blications( and othe
acti$ities inimical to the wel"ae and moals o" the inhabitants
o" the !o$ince,
($i) .otect the en$ionment and im!ose a!!o!iate !enalties
"o acts which endan&e the en$ionment( s#ch as dynamite
"ishin& and othe "oms o" dest#cti$e "ishin&( ille&al lo&&in&
and sm#&&lin& o" lo&s( sm#&&lin& o" nat#al eso#ces
!od#cts and o" endan&eed s!ecies o" "loa and "a#na( slash
and b#n "amin&( and s#ch othe acti$ities which es#lt in
!oll#tion acceleation o" e#to!hication o" i$es and lakes( o
o" ecolo&ical imbalance,
($ii) S#b%ect to the !o$isions o" this 0ode and !etinent laws(
detemine the !owes and d#ties o" o""icials and em!loyees o"
the !o$ince,
($iii) 2etemine the !ositions and the salaies( wa&es(
allowances and othe emol#ments and bene"its o" o""icials
and em!loyees !aid wholly o mainly "om !o$incial "#nds
and !o$ide "o e-!endit#es necessay "o the !o!e cond#ct
o" !o&ams( !o%ects( se$ices( and acti$ities o" the !o$incial
&o$enment,
(i-) A#thoi)e the !ayment o" com!ensation to a *#ali"ied
!eson not in the &o$enment se$ice who "ills #! a tem!oay
$acancy( o &ant honoai#m to any *#ali"ied o""icial o
em!loyee desi&nated to "ill a tem!oay $acancy in a
conc#ent ca!acity( at the ate a#thoi)ed by law,
(-) .o$ide a mechanism and the a!!o!iate "#nds thee"o(
to ens#e the sa"ety and !otection o" all !o$incial
&o$enment !o!ety( !#blic doc#ments( o ecods s#ch as
those elatin& to !o!ety in$entoy( land owneshi!( ecods
o" biths( maia&es( deaths( assessments( ta-ation( acco#nts(
b#siness !emits( and s#ch othe ecods and doc#ments o"
!#blic inteest in the o""ices and de!atments o" the !o$incial
&o$enment, and
(-i) <hen the "inances o" the !o$incial &o$enment allow(
!o$ide "o additional allowances and othe bene"its to
%#d&es( !osec#tos( !#blic elementay and hi&h school
teaches( and othe national &o$enment o""icials stationed o
assi&ned to the !o$ince'
(:) ?eneate and ma-imi)e the #se o" eso#ces and e$en#es "o the
de$elo!ment !lans( !o&am ob%ecti$es and !ioities o" the !o$ince
as !o$ided "o #nde Section 18 o" this 0ode( with !atic#la
attention to a&o-ind#stial de$elo!ment and co#nty-wide &owth
and !o&ess and elati$e theeto( shall:
(i) 1nact the ann#al and s#!!lemental a!!o!iations o" the
!o$incial &o$enment and a!!o!iate "#nds "o s!eci"ic
!o&ams( !o%ects( se$ices and acti$ities o" the !o$ince( o
"o othe !#!oses not contay to law( in ode to !omote the
&eneal wel"ae o" the !o$ince and its inhabitants,
(ii) S#b%ect to the !o$isions o" 7ook II o" this 0ode and
a!!licable laws and #!on the ma%oity $ote o" all the
membes o" the san&&#nian& !anlalawi&an( enact odinances
le$yin& ta-es( "ees and cha&es( !escibin& the ates theeo"
"o &eneal and s!eci"ic !#!oses( and &antin& ta-
e-em!tions( incenti$es o elie"s,
(iii) S#b%ect to the !o$isions o" 7ook II o" this 0ode and
a!!licable laws and #!on the ma%oity $ote o" all the
membes o" the san&&#nian& !anlalawi&an( a#thoi)e the
!o$incial &o$eno to ne&otiate and contact loans and othe
"oms o" indebtedness,
(i$) S#b%ect to the !o$isions o" 7ook II o" this 0ode and
a!!licable laws and #!on the ma%oity $ote o" all the
membes o" the san&&#nian& !anlalawi&an( enact odinances
a#thoi)in& the "loatin& o" bonds o othe inst#ments o"
indebtedness( "o the !#!ose o" aisin& "#nds to "inance
de$elo!ment !o%ects,
($) A!!o!iate "#nds "o the const#ction and maintenance o
the ental o" b#ildin&s "o the #se o" the !o$ince, and #!on
the ma%oity $ote o" all the membes o" the san&&#nian&
!anlalawi&an( a#thoi)e the !o$incial &o$eno to lease to
!i$ate !aties s#ch !#blic b#ildin&s held in a !o!ietay
ca!acity( s#b%ect to e-istin& laws( #les and e&#lations,
($i) .escibe easonable limits and estaints on the #se o"
!o!ety within the %#isdiction o" the !o$ince,
($ii) Re$iew the com!ehensi$e land #se !lans and )onin&
odinances o" com!onent cities and m#nici!alities and ado!t
a com!ehensi$e !o$incial land #se !lan( s#b%ect to e-istin&
laws, and
($iii) Ado!t meas#es to enhance the "#ll im!lementation o"
the national a&aian e"om !o&am in coodination with the
2e!atment o" A&aian Re"om,
(3) S#b%ect to the !o$isions o" 7ook II o" this 0ode( &ant
"anchises( a!!o$e the iss#ance o" !emits o licenses( o enact
odinances le$yin& ta-es( "ees and cha&es #!on s#ch conditions and
"o s#ch !#!oses intended to !omote the &eneal wel"ae o" the
inhabitants o" the !o$ince( and !#s#ant to this le&islati$e a#thoity(
shall:
(i) 3i- and im!ose easonable "ees and cha&es "o all se$ices
endeed by the !o$incial &o$enment to !i$ate !esons o
entities, and
(ii) Re&#late and "i- the license "ees "o s#ch acti$ities as
!o$ided "o #nde this 0ode'
(4) A!!o$e odinances which shall ens#e the e""icient and e""ecti$e
deli$ey o" basic se$ices and "acilities as !o$ided "o #nde Section
19 o" this 0ode( and( in addition to said se$ices and "acilities( shall:
(i) Ado!t meas#es and sa"e&#ads a&ainst !oll#tion and "o
the !ese$ation o" the nat#al ecosystem in the !o$ince( in
consonance with a!!o$ed standads on h#man settlements
and en$ionmental sanitation,
(ii) S#b%ect to a!!licable laws( "acilitate o !o$ide "o the
establishment and maintenance o" watewoks system o
distict watewoks "o s#!!lyin& wate to inhabitants o"
com!onent cities and m#nici!alities,
(iii) S#b%ect to the a$ailability o" "#nds and to e-istin& laws(
#les and e&#lations( !o$ide "o the establishment and
o!eation o" $ocational and technical schools and simila
!ost-seconday instit#tions, and( with the a!!o$al o" the
2e!atment o" 1d#cation( 0#lt#e and S!ots and s#b%ect to
e-istin& laws on t#ition "ees( "i- easonable t#ition "ees and
othe school cha&es in ed#cational instit#tions s#!!oted by
the !o$incial &o$enment,
(i$) 1stablish a scholashi! "#nd "o the !oo b#t dese$in&
st#dents in schools located within its %#isdiction o "o
st#dents esidin& within the !o$ince,
($) A!!o$e meas#es and ado!t *#aantine e&#lations to
!e$ent the intod#ction and s!ead o" diseases within its
teitoial %#isdiction,
($i) .o$ide "o the cae o" !a#!es( the a&ed( the sick(
!esons o" #nso#nd mind( abandoned minos( ab#sed
childen( disabled !esons( %#$enile delin*#ents( d#&
de!endents( and othe needy and disad$anta&ed !esons(
!atic#laly childen and yo#th below ei&hteen (18) yeas o"
a&e, s#b%ect to a$ailability o" "#nds( establish and s#!!ot the
o!eation o" centes and "acilities "o said needy and
disad$anta&ed !esons, and "acilitate e""ots to !omote the
wel"ae o" "amilies below the !o$ety theshold( the
disad$anta&ed( and the e-!loited,
($ii) 1stablish and !o$ide the maintenance and im!o$ement
o" %ails and detention centes( instit#te a so#nd %ail
mana&ement !o&am( and a!!o!iate "#nds "o the
s#bsistence o" detainees and con$icted !isones in the
!o$ince,
($iii) 1stablish a !o$incial co#ncil whose !#!ose is the
!omotion o" c#lt#e and the ats( coodinate with &o$enment
a&encies and non-&o$enmental o&ani)ations and( s#b%ect to
the a$ailability o" "#nds( a!!o!iate "#nds "o the s#!!ot and
de$elo!ment o" the same,
(i-) 1stablish a !o$incial co#ncil "o the eldely which shall
"om#late !olicies and ado!t meas#es m#t#ally bene"icial to
the eldely and to the !o$ince, and s#b%ect to the a$ailability
o" "#nds( a!!o!iate "#nds to s#!!ot !o&ams and !o%ects
"o the eldely, and !o$ide incenti$es "o non-&o$enmental
a&encies and entities to s#!!ot the !o&ams and !o%ects o"
the eldely, and
(5) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
(b) The membes o" the san&&#nian& !anlalawi&an shall ecei$e a minim#m
monthly com!ensation coes!ondin& to Salay ?ade twenty-se$en (:9) as
!escibed #nde R'A' 5o' 8958 and the im!lementin& &#idelines iss#ed
!#s#ant theeto'
TITL V
APPOINTD LOCAL OFFICIAL$ CO!!ON TO ALL
!5NICIPALITI$, CITI$ AND PROVINC$
ARTICL I
$ecret*r) to t&e $*+77u+i*+
$ectio+ .69. 3ualifications- Po%ers and $uties.
(a) Thee shall be a secetay to the san&&#nian who shall be a caee
o""icial with the ank and salay e*#al to a head o" de!atment o o""ice'
(b) 5o !eson shall be a!!ointed secetay to the san&&#nian #nless he is a
citi)en o" the .hili!!ines( a esident o" the local &o$enment #nit
concened( o" &ood moal chaacte( a holde o" a colle&e de&ee !e"eably
in law( commece o !#blic administation "om a eco&ni)ed colle&e o
#ni$esity( and a "ist &ade ci$il se$ice eli&ible o its e*#i$alent'
The a!!ointment o" a secetay to the san&&#nian is mandatoy "o
!o$incial( city and m#nici!al &o$enments'
(c) The secetay to the san&&#nian shall take cha&e o" the o""ice o" the
secetay to the san&&#nian and shall:
(1) Attend meetin&s o" the san&&#nian and kee! a %o#nal o" its
!oceedin&s,
(:) Gee! the seal o" the local &o$enment #nit and a""i- the same
with his si&nat#e to all odinances( esol#tions( and othe o""icial
acts o" the san&&#nian and !esent the same to the !esidin& o""ice
"o his si&nat#e,
(3) 3owad to the &o$eno o mayo( as the case may be( "o
a!!o$al( co!ies o" odinances enacted by the san&&#nian and d#ly
ceti"ied by the !esidin& o""ice( in the manne !o$ided in Section
54 #nde 7ook I o" this 0ode,
(4) 3owad to the san&&#nian !anl#n&sod o bayan concened( in
the case o" the san&&#nian& baan&ay( and to the san&&#nian&
!anlalawi&an concened( in the case o" the san&&#nian& !anl#n&sod
o" com!onent cities o san&&#nian& bayan( co!ies o" d#ly a!!o$ed
odinances( in the manne !o$ided in Sections 58 and 59 #nde
7ook I o" this 0ode,
(5) 3#nish( #!on e*#est o" any inteested !aty( ceti"ied co!ies o"
ecods o" !#blic chaacte in his c#stody( #!on !ayment to the
teas#e o" s#ch "ees as may be !escibed by odinance,
(8) Recod in a book ke!t "o the !#!ose( all odinances and
esol#tions enacted o ado!ted by the san&&#nian( with the dates o"
!assa&e and !#blication theeo",
(9) Gee! his o""ice and all non-con"idential ecods theein o!en to
the !#blic d#in& the #s#al b#siness ho#s,
(8) Tanslate into the dialect #sed by the ma%oity o" the inhabitants
all odinances and esol#tions immediately a"te thei a!!o$al( and
ca#se the !#blication o" the same to&ethe with the oi&inal $esion
in the manne !o$ided #nde this 0ode, and
(C) Take c#stody o" the local achi$es and( whee a!!licable( the
local libay and ann#ally acco#nt "o the same, and
(d) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance elati$e to his !osition'
ARTICL II
T&e Tre*1urer
$ectio+ .70. (ppointment- 3ualifications- Po%ers- and $uties.
(a) The teas#e shall be a!!ointed by the Secetay o" 3inance "om a list
o" at least thee (3) ankin&( eli&ible ecommendees o" the &o$eno o
mayo( as the case may be( s#b%ect to ci$il se$ice law( #les and
e&#lations'
(b) The teas#e shall be #nde the administati$e s#!e$ision o" the
&o$eno o mayo( as the case may be( to whom he shall e!ot e&#laly
on the ta- collection e""ots in the local &o$enment #nit,
(c) 5o !eson shall be a!!ointed teas#e #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee !e"eably in commece(
!#blic administation o law "om a eco&ni)ed colle&e o #ni$esity( and a
"ist &ade ci$il se$ice eli&ible o its e*#i$alent' >e m#st ha$e ac*#ied
e-!eience in teas#y o acco#ntin& se$ice "o at least "i$e (5) yeas in the
case o" the city o !o$incial teas#e( and thee (3) yeas in the case o"
m#nici!al teas#e'
The a!!ointment o" a teas#e shall be mandatoy "o !o$incial( city and
m#nici!al &o$enments,
(d) The teas#e shall take cha&e o" the teas#y o""ice( !e"om the d#ties
!o$ided "o #nde 7ook II o" this 0ode( and shall:
(1) Ad$ise the &o$eno o mayo( as the case may be( the
san&&#nian( and othe local &o$enment and national o""icials
concened e&adin& dis!osition o" local &o$enment "#nds( and on
s#ch othe mattes elati$e to !#blic "inance,
(:) Take c#stody o" and e-ecise !o!e mana&ement o" the "#nds o"
the local &o$enment #nit concened,
(3) Take cha&e o" the disb#sement o" all local &o$enment "#nds
and s#ch othe "#nds the c#stody o" which may be ent#sted to him
by law o othe com!etent a#thoity,
(4) Ins!ect !i$ate commecial and ind#stial establishments within
the %#isdiction o" the local &o$enment #nit concened in elation to
the im!lementation o" ta- odinances( !#s#ant to the !o$isions
#nde 7ook II o" this 0ode,
(5) 6aintain and #!date the ta- in"omation system o" the local
&o$enment #nit,
(8) In the case o" the !o$incial teas#e( e-ecise technical
s#!e$ision o$e all teas#y o""ices o" com!onent cities and
m#nici!alities, and
(e) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
$ectio+ .71. (ssistant Treasurer.
(a) An assistant teas#e may be a!!ointed by the Secetay o" 3inance
"om a list o" at least thee (3) ankin&( eli&ible ecommendees o" the
&o$eno o mayo( s#b%ect to ci$il se$ice law( #les and e&#lations'
(b) 5o !eson shall be a!!ointed assistant teas#e #nless he is a citi)en o"
the .hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee !e"eably in commece(
!#blic administation( o law "om a eco&ni)ed colle&e o #ni$esity( and a
"ist &ade ci$il se$ice eli&ible o its e*#i$alent' >e m#st ha$e ac*#ied at
least "i$e (5) yeas e-!eience in the teas#y o acco#ntin& se$ice in the
case o" the city o !o$incial assistant teas#e and thee (3) yeas in the
case o" m#nici!al assistant teas#e'
The a!!ointment o" an assistant teas#e shall be o!tional "o !o$incial(
city and m#nici!al &o$enments,
(c) The assistant teas#e shall assist the teas#e and !e"om s#ch d#ties
as the latte may assi&n to him' >e shall ha$e a#thoity to administe oaths
concenin& notices and noti"ications to those delin*#ent in the !ayment o"
eal !o!ety ta- and concenin& o""icial mattes elatin& to the acco#nts o"
the teas#e o othewise aisin& in the o""ices o" the teas#e and the
assesso'
ARTICL III
T&e A11e11or
$ectio+ .7,. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed assesso #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee !e"eably in ci$il o
mechanical en&ineein&( commece( o any othe elated co#se "om a
eco&ni)ed colle&e o #ni$esity( and a "ist &ade ci$il se$ice eli&ible o its
e*#i$alent' >e m#st ha$e ac*#ied e-!eience in eal !o!ety assessment
wok o in any elated "ield "o at least "i$e (5) yeas in the case o" the city
o !o$incial assesso( and thee (3) yeas in the case o" the m#nici!al
assesso'
The a!!ointment o" an assesso shall be mandatoy "o !o$incial( city and
m#nici!al &o$enments'
(b) The assesso shall take cha&e o" the assesso+s o""ice( !e"om the
d#ties !o$ided #nde 7ook II o" this 0ode( and shall:
(1) 1ns#e that all laws and !olicies &o$enin& the a!!aisal and
assessment o" eal !o!eties "o ta-ation !#!oses ae !o!ely
e-ec#ted,
(:) Initiate( e$iew( and ecommend chan&es in !olicies and
ob%ecti$es( !lans and !o&ams( techni*#es( !oced#es and !actices
in the $al#ation and assessment o" eal !o!eties "o ta-ation
!#!oses,
(3) 1stablish a systematic method o" eal !o!ety assessment,
(4) Install and maintain a eal !o!ety identi"ication and acco#ntin&
system,
(5) .e!ae( install and maintain a system o" ta- ma!!in&( showin&
&a!hically all !o!ety s#b%ect to assessment and &athe all data
concenin& the same,
(8) 0ond#ct "e*#ent !hysical s#$eys to $ei"y and detemine
whethe all eal !o!ety within the !o$ince ae !o!ely listed in
the assessment olls,
(9) 1-ecise the "#nctions o" a!!aisal and assessment !imaily "o
ta-ation !#!oses o" all eal !o!eties in the local &o$enment #nit
concened,
(8) .e!ae a sched#le o" the "ai maket $al#e "o the di""eent
classes o" eal !o!eties( in accodance with Title Two #nde 7ook
II o" this 0ode,
(C) Iss#e( #!on e*#est o" any inteested !aty( ceti"ied co!ies o"
assessment ecods o" eal !o!ety and all othe ecods elati$e to
its assessment( #!on !ayment o" a se$ice cha&e o "ee to the
teas#e,
(1;) S#bmit e$ey semeste a e!ot o" all assessments( as well as
cancellations and modi"ications o" assessments to the local chie"
e-ec#ti$e and the san&&#nian concened,
(11) In the case o" the assesso o" a com!onent city o m#nici!ality
attend( !esonally o tho#&h an a#thoi)ed e!esentati$e( all
sessions o" the local boad o" assessment a!!eals whene$e his
assessment is the s#b%ect o" the a!!eal( and !esent o s#bmit any
in"omation o ecod in his !ossession as may be e*#ied by the
boad, and
(1:) In the case o" the !o$incial assesso( e-ecise technical
s#!e$ision and $isitoial "#nctions o$e all com!onent city and
m#nici!al assesso( coodinate with com!onent city o m#nici!al
assessos in the cond#ct o" ta- ma!!in& o!eations and all othe
assessment acti$ities( and !o$ide all "oms o" assistance thee"o:
.o$ided( howe$e( That( #!on "#ll !o$ision by the com!onent city
o m#nici!ality concened to its assesso+s o""ice o" the minim#m
!esonnel( e*#i!ment( and "#ndin& e*#iements as may be
!escibed by the Secetay o" 3inance( s#ch "#nctions shall be
dele&ated to the said city o m#nici!al assesso, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
$ectio+ .7-. (ssistant (ssessor.
(a) 5o !eson shall be a!!ointed assistant assesso #nless he is a citi)en o"
the .hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee !e"eably in ci$il o
mechanical en&ineein&( commece( o any elated co#se "om a
eco&ni)ed colle&e o #ni$esity( and a "ist &ade ci$il se$ice eli&ible o its
e*#i$alent' >e m#st ha$e ac*#ied e-!eience in assessment o in any
elated "ield "o at least thee (3) yeas in the case o" the city o !o$incial
assistant assesso( and one (1) yea in the case o" the city o !o$incial
assistant assesso'
The a!!ointment o" an assistant assesso shall be o!tional "o !o$incial(
city and m#nici!al &o$enments'
(b) The assistant assesso shall assist the assesso and !e"om s#ch othe
d#ties as the latte may assi&n to him' >e shall ha$e the a#thoity to
administe oaths on all declaations o" eal !o!ety "o !#!oses o"
assessments'
ARTICL IV
T&e Accou+t*+t
$ectio+ .7.. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed acco#ntant #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( and a a ceti"ied !#blic acco#ntant' >e m#st ha$e ac*#ied
e-!eience in the teas#y o acco#ntin& se$ice "o at least "i$e (5) yeas in
the case o" the !o$incial o city acco#ntant( and thee (3) yeas in the case
o" the m#nici!al acco#ntant'
The a!!ointment o" an acco#ntant is mandatoy "o the !o$incial( city and
m#nici!al &o$enments'
(b) The acco#ntant shall take cha&e o" both the acco#ntin& and intenal
a#dit se$ices o" the local &o$enment #nit concened and shall:
(1) Install and maintain an intenal a#dit system in the local
&o$enment #nit concened,
(:) .e!ae and s#bmit "inancial statements to the &o$eno o
mayo( as the case may be( and to the san&&#nian concened,
(3) A!!aise the san&&#nian and othe local &o$enment o""icials on
the "inancial condition and o!eations o" the local &o$enment #nit
concened,
(4) 0eti"y to the a$ailability o" b#d&etay allotment to which
e-!endit#es and obli&ations may be !o!ely cha&ed,
(5) Re$iew s#!!otin& doc#ments be"oe !e!aation o" $o#ches to
detemine com!leteness o" e*#iements,
(8) .e!ae statements o" cash ad$ances( li*#idation( salaies(
allowances( eimb#sements and emittances !etainin& to the local
&o$enment #nit,
(9) .e!ae statements o" %o#nal $o#ches and li*#idation o" the
same and othe ad%#stments elated theeto,
(8) .ost indi$id#al disb#sements to the s#bsidiay led&e and inde-
cads,
(C) 6aintain indi$id#al led&es "o o""icials and em!loyees o" the
local &o$enment #nit !etainin& to !ayolls and ded#ctions,
(1;) Recod and !ost in inde- cads details o" !#chased "#nit#e(
"i-t#es( and e*#i!ment( incl#din& dis!osal theeo"( i" any,
(11) Acco#nt "o all iss#ed e*#ests "o obli&ations and maintain and
kee! all ecods and e!ots elated theeto,
(1:) .e!ae %o#nals and the analysis o" obli&ations and maintain
and kee! all ecods and e!ots elated theeto, and
(13) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !o$ided by law o odinance'
(c) The inc#mbent chie" acco#ntant in the o""ice o" the teas#e shall be
&i$en !e"eence in the a!!ointment to the !osition o" acco#ntant'
ARTICL V
T&e "u'7et O22icer
$ectio+ .7/. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed b#d&et o""ice #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee !e"eably in acco#ntin&(
economics( !#blic administation o any elated co#se "om a eco&ni)ed
colle&e o #ni$esity( and a "ist &ade ci$il se$ice eli&ible o its e*#i$alent'
>e m#st ha$e ac*#ied e-!eience in &o$enment b#d&etin& o in any
elated "ield "o at least "i$e (5) yeas in the case o" the !o$incial o city
b#d&et o""ice( and at least thee (3) yeas in the case o" the m#nici!al
b#d&et o""ice'
The a!!ointment o" a b#d&et o""ice shall be mandatoy "o the !o$incial(
city( and m#nici!al &o$enments'
(b) The b#d&et o""ice shall take cha&e o" the b#d&et o""ice and shall:
(1) .e!ae "oms( odes( and cic#las embodyin& inst#ctions on
b#d&etay and a!!o!iation mattes "o the si&nat#e o" the
&o$eno o mayo( as the case may be,
(:) Re$iew and consolidate the b#d&et !o!osals o" di""eent
de!atments and o""ices o" the local &o$enment #nit,
(3) Assist the &o$eno o mayo( as the case may be( in the
!e!aation o" the b#d&et and d#in& b#d&et heain&s,
(4) St#dy and e$al#ate b#d&etay im!lications o" !o!osed
le&islation and s#bmit comments and ecommendations theeon,
(5) S#bmit !eiodic b#d&etay e!ots to the 2e!atment o" 7#d&et
and 6ana&ement,
(8) 0oodinate with the teas#e( acco#ntant( and the !lannin& and
de$elo!ment coodinato "o the !#!ose o" b#d&etin&,
(9) Assist the san&&#nian concened in e$iewin& the a!!o$ed
b#d&ets o" com!onent local &o$enment #nits,
(8) 0oodinate with the !lannin& and de$elo!ment coodinato in the
"om#lation o" the local &o$enment #nit de$elo!ment !lan, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
(d) The a!!o!iations "o !esonal se$ices o" the b#d&et o""ice !o$ided
#nde the 2e!atment o" 7#d&et and 6ana&ement shall( #!on e""ecti$ity o"
this 0ode( be tans"eed to the local &o$enment #nit concened'
Theea"te( the a!!o!iations "o !esonal se$ices o" the b#d&et o""ice
shall be !o$ided "o in "#ll in the b#d&et o" the local &o$enment #nit'
ARTICL VI
T&e Pl*++i+7 *+' De3elop4e+t Coor'i+*tor
$ectio+ .76. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed !lannin& and de$elo!ment coodinato
#nless he is a citi)en o" the .hili!!ines( a esident o" the local &o$enment
#nit concened( o" &ood moal chaacte( a holde o" a colle&e de&ee
!e"eably in #ban !lannin&( de$elo!ment st#dies( economics( !#blic
administation( o any elated co#se "om a eco&ni)ed colle&e o
#ni$esity( and a "ist &ade ci$il se$ice eli&ible o its e*#i$alent' >e m#st
ha$e ac*#ied e-!eience in de$elo!ment !lannin& o in any elated "ield
"o at least "i$e (5) yeas in the case o" the !o$incial o city !lannin& and
de$elo!ment coodinato( and thee (3) yeas in the case o" the m#nici!al
!lannin& and de$elo!ment coodinato'
The a!!ointment o" a !lannin& and de$elo!ment coodinato shall be
mandatoy "o !o$incial( city and m#nici!al &o$enments'
(b) The !lannin& and de$elo!ment coodinato shall take cha&e o" the
!lannin& and de$elo!ment o""ice and shall:
(1) 3om#late inte&ated economic( social( !hysical( and othe
de$elo!ment !lans and !olicies "o consideation o" the local
&o$enment de$elo!ment co#ncil,
(:) 0ond#ct contin#in& st#dies( eseaches( and tainin& !o&ams
necessay to e$ol$e !lans and !o&ams "o im!lementation,
(3) Inte&ate and coodinate all sectoal !lans and st#dies #ndetaken
by the di""eent "#nctional &o#!s o a&encies,
(4) 6onito and e$al#ate the im!lementation o" the di""eent
de$elo!ment !o&ams( !o%ects( and acti$ities in the local
&o$enment #nit concened in accodance with the a!!o$ed
de$elo!ment !lan,
(5) .e!ae com!ehensi$e !lans and othe de$elo!ment !lannin&
doc#ments "o the consideation o" the local de$elo!ment co#ncil,
(8) Analy)e the income and e-!endit#e !attens( and "om#late and
ecommend "iscal !lans and !olicies "o consideation o" the "inance
committee o" the local &o$enment #nit concened as !o$ided #nde
Title 3i$e( 7ook II o" this 0ode,
(9) .omote !eo!le !atici!ation in de$elo!ment !lannin& within the
local &o$enment #nit concened,
(8) 1-ecise s#!e$ision and contol o$e the secetaiat o" the local
de$elo!ment co#ncil, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe "#nctions and
d#ties as may be !escibed by law o odinance'
ARTICL VII
T&e +7i+eer
$ectio+ .77. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed en&inee #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( and a licensed ci$il en&inee' >e m#st ha$e ac*#ied
e-!eience in the !actice o" his !o"ession "o at least "i$e (5) yeas in the
case o" the !o$incial o city en&inee( and thee (3) yeas in the case o" the
m#nici!al en&inee'
The a!!ointment o" an en&inee shall be mandatoy "o the !o$incial( city
and m#nici!al &o$enments' The city and m#nici!al en&inee shall also act
as the local b#ildin& o""icial'
(b) The en&inee shall take cha&e o" the en&ineein& o""ice and shall:
(1) Initiate( e$iew and ecommend chan&es in !olicies and
ob%ecti$es( !lans and !o&ams( techni*#es( !oced#es and !actices
in in"ast#ct#e de$elo!ment and !#blic woks in &eneal o" the
local &o$enment #nit concened,
(:) Ad$ise the &o$eno o mayo( as the case may be( on
in"ast#ct#e( !#blic woks( and othe en&ineein& mattes,
(3) Administe( coodinate( s#!e$ise( and contol the const#ction(
maintenance( im!o$ement( and e!ai o" oads( bid&es( and othe
en&ineein& and !#blic woks !o%ects o" the local &o$enment #nit
concened,
(4) .o$ide en&ineein& se$ices to the local &o$enment #nit
concened( incl#din& in$esti&ation and s#$ey( en&ineein& desi&ns(
"easibility st#dies( and !o%ect mana&ement,
(5) In the case o" the !o$incial en&inee( e-ecise technical
s#!e$ision o$e all en&ineein& o""ices o" com!onent cities and
m#nici!alities, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
ARTICL VIII
T&e %e*lt& O22icer
$ectio+ .76. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed health o""ice #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( and a licensed medical !actitione' >e m#st ha$e ac*#ied
e-!eience in the !actice o" his !o"ession "o at least "i$e (5) yeas in the
case o" the !o$incial o city health o""ice( and thee (3) yeas in the case
o" the m#nici!al health o""ice'
The a!!ointment o" a health o""ice shall be mandatoy "o !o$incial( city
and m#nici!al &o$enments'
(b) The health o""ice shall take cha&e o" the o""ice on health and shall:
(1) Take cha&e o" the o""ice on health se$ices( s#!e$ise the
!esonnel and sta"" o" said o""ice( "om#late !o&am im!lementation
&#idelines and #les and e&#lations "o the o!eation o" the said
o""ice "o the a!!o$al o" the &o$eno o mayo( as the case may be(
in ode to assist him in the e""icient( e""ecti$e and economical
im!lementation o" a health se$ices !o&am &eaed to
im!lementation o" health-elated !o%ects and acti$ities,
(:) 3om#late meas#es "o the consideation o" the san&&#nian and
!o$ide technical assistance and s#!!ot to the &o$eno o mayo( as
the case may be( in cayin& o#t acti$ities to ens#e the deli$ey o"
basic se$ices and !o$isions o" ade*#ate "acilities elati$e to health
se$ices !o$ided #nde Section 19 o" this 0ode,
(3) 2e$elo! !lans and state&ies and #!on a!!o$al theeo" by the
&o$eno o mayo as the case may be( im!lement the same(
!atic#laly those which ha$e to do with health !o&ams and
!o%ects which the &o$eno o mayo( is em!oweed to im!lement
and which the san&&#nian is em!oweed to !o$ide "o #nde this
0ode,
(4) In addition to the "oe&oin& d#ties and "#nctions( the health
o""ice shall:
(i) 3om#late and im!lement !olicies( !lans( !o&ams and
!o%ects to !omote the health o" the !eo!le in the local
&o$enment #nit concened,
(ii) Ad$ise the &o$eno o mayo( as the case may be( and the
san&&#nian on mattes !etainin& to health,
(iii) 1-ec#te and en"oce laws( odinances and e&#lations
elatin& to !#blic health,
(i$) Recommend to the san&&#nian( tho#&h the local health
boad( the !assa&e o" s#ch odinances as he may deem
necessay "o the !ese$ation o" !#blic health,
($) Recommend the !osec#tion o" any $iolation o" sanitay
laws( odinances o e&#lations,
($i) 2iect the sanitay ins!ection o" all b#siness
establishments sellin& "ood items o !o$idin&
accommodations s#ch as hotels( motels( lod&in& ho#ses(
!ension ho#ses( and the like( in accodance with the
Sanitation 0ode,
($ii) 0ond#ct health in"omation cam!ai&ns and ende health
intelli&ence se$ices,
($iii) 0oodinate with othe &o$enment a&encies and non-
&o$enmental o&ani)ations in$ol$ed in the !omotion and
deli$ey o" health se$ices, and
(i-) In the case o" the !o$incial health o""ice( e-ecise
&eneal s#!e$ision o$e health o""ices o" com!onent cities
and m#nici!alities, and
(5) 7e in the "ontline o" health se$ices( deli$ey( !atic#laly d#in&
and in the a"temath o" man-made and nat#al disastes and
calamities, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
ARTICL I?
T&e Ci3il Re7i1tr*r
$ectio+ .79. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed ci$il e&ista #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee "om a eco&ni)ed colle&e o
#ni$esity( and a "ist &ade ci$il se$ice eli&ible o its e*#i$alent' >e m#st
ha$e ac*#ied e-!eience in ci$il e&isty wok "o at least "i$e (5) yeas in
the case o" the city ci$il e&ista and thee (3) yeas in the case o" the
m#nici!al ci$il e&ista'
The a!!ointment o" a ci$il e&ista shall be mandatoy "o city and
m#nici!al &o$enments'
(b) The ci$il e&ista shall be es!onsible "o the ci$il e&istation !o&am
in the local &o$enment #nit concened( !#s#ant to the 0i$il Re&isty /aw(
the 0i$il 0ode( and othe !etinent laws( #les and e&#lations iss#ed to
im!lement them'
(c) The 0i$il Re&ista shall take cha&e o" the o""ice o" the ci$il e&isty
and shall:
(1) 2e$elo! !lans and state&ies and #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same(
!atic#laly those which ha$e to do with ci$il e&isty !o&ams and
!o%ects which the mayo is em!oweed to im!lement and which the
san&&#nian is em!oweed to !o$ide "o #nde this 0ode,
(:) In addition to the "oe&oin& d#ties and "#nctions( the ci$il
e&ista shall:
(i) Acce!t all e&istable doc#ments and %#dicial decees
a""ectin& the ci$il stat#s o" !esons,
(ii) 3ile( kee! and !ese$e in a sec#e !lace the books
e*#ied by law,
(iii) Tanscibe and ente immediately #!on ecei!t all
e&istable doc#ments and %#dicial decees a""ectin& the ci$il
stat#s o" !esons in the a!!o!iate ci$il e&isty books,
(i$) Tansmit to the 4""ice o" the 0i$il Re&ista-?eneal(
within the !escibed !eiod( d#!licate co!ies o" e&isteed
doc#ments e*#ied by law,
($) Iss#e ceti"ied tansci!ts o co!ies o" any ceti"icate o
e&isteed doc#ments #!on !ayment o" the !escibed "ees to
the teas#e,
($i) Recei$e a!!lications "o the iss#ance o" a maia&e
license and( a"te deteminin& that the e*#iement and
s#!!otin& ceti"icates and !#blication theeo" "o the
!escibed !eiod ha$e been com!lied with( iss#e the license
#!on !ayment o" the a#thoi)ed "ee to the teas#e,
($ii) 0oodinate with the 5ational Statistics 4""ice in
cond#ctin& ed#cational cam!ai&ns "o $ital e&istation and
assist in the !e!aation o" demo&a!hic and othe statistics
"o the local &o$enment #nit concened, and
(3) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
ARTICL ?
T&e A'4i+i1tr*tor
$ectio+ .60. 3ualifications- Terms- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed administato #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee !e"eably in !#blic
administation( law( o any othe elated co#se "om a eco&ni)ed colle&e
o #ni$esity( and a "ist &ade ci$il se$ice eli&ible o its e*#i$alent' >e
m#st ha$e ac*#ied e-!eience in mana&ement and administation wok "o
at least "i$e (5) yeas in the case o" the !o$incial o city administato( and
thee (3) yeas in the case o" the m#nici!al administato'
The tem o" administato is cotemino#s with that o" his a!!ointin&
a#thoity'
The a!!ointment o" an administato shall be mandatoy "o the !o$incial
and city &o$enments( and o!tional "o the m#nici!al &o$enment'
(b) The administato shall take cha&e o" the o""ice o" the administato and
shall:
(1) 2e$elo! !lans and state&ies and #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same
!atic#laly those which ha$e to do with the mana&ement and
administation-elated !o&ams and !o%ects which the &o$eno o
mayo is em!oweed to im!lement and which the san&&#nian is
em!oweed to !o$ide "o #nde this 0ode,
(:) In addition to the "oe&oin& d#ties and "#nctions( the
administato shall:
(i) Assist in the coodination o" the wok o" all the o""icials o"
the local &o$enment #nit( #nde the s#!e$ision( diection(
and contol o" the &o$eno o mayo( and "o this !#!ose( he
may con$ene the chie"s o" o""ices and othe o""icials o" the
local &o$enment #nit,
(ii) 1stablish and maintain a so#nd !esonnel !o&am "o the
local &o$enment #nit desi&ned to !omote caee
de$elo!ment and #!hold the meit !inci!le in the local
&o$enment se$ice,
(iii) 0ond#ct a contin#in& o&ani)ational de$elo!ment o" the
local &o$enment #nit with the end in $iew o" the instit#tin&
e""ecti$e administati$e e"oms,
(3) 7e in the "ontline o" the deli$ey o" administati$e s#!!ot
se$ices( !atic#laly those elated to the sit#ations d#in& and in the
a"temath o" man-made and nat#al disastes and calamities,
(4) Recommend to the san&&#nian and ad$ise the &o$eno and
mayo( as the case may be( on all othe mattes elati$e to the
mana&ement and administation o" the local &o$enment #nit, and
(5) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o by odinance'
ARTICL ?I
T&e Le7*l O22icer
$ectio+ .61. 3ualifications- Terms- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed le&al o""ice #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment concened( o" &ood moal
chaacte( and a membe o" the .hili!!ine 7a' >e m#st ha$e !acticed his
!o"ession "o at least "i$e (5) yeas in the case o" the !o$incial and city
le&al o""ice( and thee (3) yeas in the case o" the m#nici!al le&al o""ice'
The tem o" the le&al o""ice shall be cotemino#s with that o" his
a!!ointin& a#thoity'
The a!!ointment o" le&al o""ice shall be mandatoy "o the !o$incial and
city &o$enments and o!tional "o the m#nici!al &o$enment'
(b) The le&al o""ice( the chie" le&al co#nsel o" the local &o$enment #nit(
shall take cha&e o" the o""ice o" le&al se$ices and shall:
(1) 3om#late meas#es "o the consideation o" the san&&#nian and
!o$ide le&al assistance and s#!!ot to the &o$eno o mayo( as the
case may be( in cayin& o#t the deli$ey o" basic se$ices and
!o$isions o" ade*#ate "acilities as !o$ided "o #nde Section 19 o"
this 0ode,
(:) 2e$elo! !lans and state&ies and #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same(
!atic#laly those which ha$e to do with !o&ams and !o%ects
elated to le&al se$ices which the &o$eno o mayo is em!oweed
to im!lement and which the san&&#nian is em!oweed to !o$ide "o
#nde this 0ode,
(3) In addition to the "oe&oin& d#ties and "#nctions( the le&al o""ice
shall:
(i) Re!esent the local &o$enment #nit in all ci$il actions and
s!ecial !oceedin&s wheein the local &o$enment #nit o any
o""icial theeo"( in his o""icial ca!acity( is a !aty: .o$ided(
That( in actions o !oceedin&s whee a com!onent city o
m#nici!ality is a !aty ad$ese to the !o$incial &o$enment
o to anothe com!onent city o m#nici!ality( a s!ecial le&al
o""ice may be em!loyed to e!esent the ad$ese !aty,
(ii) <hen e*#ied by the &o$eno( mayo o san&&#nian(
da"t odinances( contacts( bonds( leases and othe
inst#ments( in$ol$in& any inteest o" the local &o$enment
#nit and !o$ide comments and ecommendations on any
inst#ment aleady dawn,
(iii) Rende his o!inion in witin& on any *#estion o" law
when e*#ested to do so by the &o$eno( mayo o
san&&#nian,
(i$) In$esti&ate o ca#se to be in$esti&ated any local o""icial
o em!loyee "o administati$e ne&lect o miscond#ct in
o""ice( and ecommend a!!o!iate action to the &o$eno(
mayo o san&&#nian( as the case may be,
($) In$esti&ate o ca#se to be in$esti&ated any !eson( "im o
co!oation holdin& any "anchise o e-ecisin& any !#blic
!i$ile&e "o "ail#e to com!ly with any tem o condition in
the &ant o" s#ch "anchise o !i$ile&e( and ecommendin&
a!!o!iate action to the &o$eno( mayo o san&&#nian( as
the case may be,
($i) <hen diected by the &o$eno( mayo( o san&&#nian(
initiate and !osec#te in the inteest o" the local &o$enment
#nit concened any ci$il action on any bond( lease o othe
contact #!on any beach o $iolation theeo", and
($ii) Re$iew and s#bmit ecommendations on odinances
a!!o$ed and e-ec#te odes iss#ed by com!onent #nits,
(3) Recommend meas#es to the san&&#nian and ad$ise the &o$eno
o mayo as the case may be on all othe mattes elated to #!holdin&
the #le o" law,
(4) 7e in the "ontline o" !otectin& h#man i&hts and !osec#tin&
any $iolations theeo"( !atic#laly those which occ# d#in& and in
the a"temath o" man-made o nat#al disastes o calamities, and
(5) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and
"#nctions as may be !escibed by law o odinance'
ARTICL ?II
T&e A7riculturi1t
$ectio+ .6,. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed a&ic#lt#ist #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee in a&ic#lt#e o any elated
co#se "om a eco&ni)ed colle&e o #ni$esity and a "ist &ade ci$il se$ice
eli&ible o its e*#i$alent' >e m#st ha$e !acticed his !o"ession in
a&ic#lt#e o ac*#ied e-!eience in a elated "ield "o at least "i$e (5)
yeas in the case o" the !o$incial and city a&ic#lt#ist( and thee (3) yeas
in the case o" the m#nici!al a&ic#lt#ist'
The !osition o" the a&ic#lt#ist shall be mandatoy "o the !o$incial
&o$enment and o!tional "o the city and m#nici!al &o$enments'
(b) The a&ic#lt#ist shall take cha&e o" the o""ice "o a&ic#lt#al se$ices(
and shall:
(1) 3om#late meas#es "o the a!!o$al o" the san&&#nian and
!o$ide technical assistance and s#!!ot to the &o$eno o mayo( as
the case may be( in cayin& o#t said meas#es to ens#e the deli$ey
o" basic se$ices and !o$isions o" ade*#ate "acilities elati$e to
a&ic#lt#al se$ices as !o$ided "o #nde Section 19 o" this 0ode,
(:) 2e$elo! !lans and state&ies and #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same(
!atic#laly those which ha$e to do with a&ic#lt#al !o&ams and
!o%ects which the &o$eno o mayo is em!oweed to im!lement
and which the san&&#nian is em!oweed to !o$ide "o #nde this
0ode,
(3) In addition to the "oe&oin& d#ties and "#nctions( the a&ic#lt#ist
shall:
(i) 1ns#e that ma-im#m assistance and access to eso#ces in
the !od#ction( !ocessin& and maketin& o" a&ic#lt#al and
a*#a-c#lt#al and maine !od#cts ae e-tended to "ames(
"ishemen and local ente!ene#s,
(ii) 0ond#ct o ca#se to be cond#cted location-s!eci"ic
a&ic#lt#al eseaches and assist in makin& a$ailable the
a!!o!iate technolo&y aisin& o#t o" and disseminatin&
in"omation on basic eseach on co!s( !e$enti$e and
contol o" !lant diseases and !ests( and othe a&ic#lt#al
mattes which will ma-imi)e !od#cti$ity,
(iii) Assist the &o$eno o mayo( as the case may be( in the
establishment and e-tension se$ices o" demonstation "oms
o a*#a-c#lt#e and maine !od#cts,
(i$) 1n"oce #les and e&#lations elatin& to a&ic#lt#e and
a*#a-c#lt#e,
($) 0oodinate with &o$enment a&encies and non-
&o$enmental o&ani)ations which !omote a&ic#lt#al
!od#cti$ity tho#&h a!!o!iate technolo&y com!atible with
en$ionmental inte&ity,
(4) 7e in the "ontline o" deli$ey o" basic a&ic#lt#al se$ices(
!atic#laly those needed "o the s#$i$al o" the inhabitants d#in&
and in the a"temath o" man-made and nat#al disastes,
(5) Recommend to the san&&#nian and ad$ise the &o$eno o
mayo( as the case may be( on all othe mattes elated to a&ic#lt#e
and a*#a-c#lt#e which will im!o$e the li$elihood and li$in&
conditions o" the inhabitants, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance,
ARTICL ?III
T&e $oci*l 9el2*re *+' De3elop4e+t O22icer
$ectio+ .6-. 3ualifications- Po%ers and $uties
(a) 5o !eson shall be a!!ointed social wel"ae and de$elo!ment o""ice
#nless he is a citi)en o" the .hili!!ines( a esident o" the local &o$enment
concened( o" &ood moal chaacte( a d#ly licensed social woke o a
holde o" a colle&e de&ee !e"eably in sociolo&y o any othe elated
co#se "om a eco&ni)ed colle&e o #ni$esity( and a "ist &ade ci$il
se$ice eli&ible o its e*#i$alent' >e m#st ha$e ac*#ied e-!eience in the
!actice o" social wok "o at least "i$e (5) yeas in the case o" the
!o$incial o city social wel"ae and de$elo!ment o""ice( and thee (3)
yeas in the case o" the m#nici!al social wel"ae and de$elo!ment o""ice'
The a!!ointment o" a social wel"ae and de$elo!ment o""ice is mandatoy
"o !o$incial and city &o$enments( and o!tional "o m#nici!al
&o$enment'
(b) The social wel"ae and de$elo!ment o""ice shall take cha&e o" the
o""ice on social wel"ae and de$elo!ment se$ices and shall:
(1) 3om#late meas#es "o the a!!o$al o" the san&&#nian and
!o$ide technical assistance and s#!!ot to the &o$eno o mayo( as
the case may be( in cayin& o#t meas#es to end#e the deli$ey o"
basic se$ices and !o$isions o" ade*#ate "acilities elati$e to social
wel"ae and de$elo!ment se$ices as !o$ided "o #nde Section 19
o" this 0ode,
(:) 2e$elo! !lans and state&ies and #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same
!atic#laly those which ha$e to do with social wel"ae !o&ams and
!o%ects which the &o$eno o mayo is em!oweed to im!lement
and which the san&&#nian is em!oweed to !o$ide "o #nde this
0ode,
(3) In addition to the "oe&oin& d#ties( the social wel"ae and
de$elo!ment o""ice shall:
(i) Identi"y the basic needs o" the needy( the disad$anta&ed
and the im!o$eished and de$elo! and im!lement a!!o!iate
meas#es to alle$iate thei !oblems and im!o$e thei li$in&
conditions,
(ii) .o$ide elie" and a!!o!iate cisis inte$ention "o
$ictims o" ab#se and e-!loitation and ecommend a!!o!iate
meas#es to dete "#the ab#se and e-!loitation,
(iii) Assist the &o$eno o mayo( as the case may be( in
im!lementin& the baan&ay le$el !o&am "o the total
de$elo!ment and !otection o" childen #! to si- (8) yeas o"
a&e,
(i$) 3acilitate the im!lementation o" wel"ae !o&ams "o the
disabled( eldely( and $ictims o" d#& addiction( the
ehabilitation o" !isones and !aolees( the !e$ention o"
%#$enile delin*#ency and s#ch othe acti$ities which wo#ld
eliminate o minimi)e the ill-e""ects o" !o$ety,
($) Initiate and s#!!ot yo#th wel"ae !o&ams that will
enhance the ole o" the yo#th in nation-b#ildin&,
($i) 0oodinate with &o$enment a&encies and non-
&o$enmental o&ani)ations which ha$e "o thei !#!ose the
!omotion and the !otection o" all needy( disad$anta&ed(
#nde!i$ile&ed o im!o$eished &o#!s o indi$id#als(
!atic#laly those identi"ied to be $#lneable and hi&h-isk to
e-!loitation( ab#se and ne&lect,
(4) 7e in the "ontline o se$ice deli$ey( !atic#laly those which
ha$e to do with immediate elie" d#in& and assistance in the
a"temath o" man-made and nat#al disaste and nat#al calamities,
(5) Recommend to the san&&#nian and ad$ise the &o$eno o
mayo( as the case may be( on all othe mattes elated to social
wel"ae and de$elo!ment se$ices which will im!o$e the li$elihood
and li$in& conditions o" the inhabitants, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance,
ARTICL ?IV
T&e +3iro+4e+t *+' N*tur*l Re1ource1 O22icer
$ectio+ .6.. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed en$ionment and nat#al eso#ces o""ice
#nless he is a citi)en o" the .hili!!ines( a esident o" the local &o$enment
#nit concened( o" &ood moal chaacte( a holde o" a colle&e de&ee
!e"eably in en$ionment( "oesty( a&ic#lt#e o any elated co#se "om a
eco&ni)ed colle&e o #ni$esity( and a "ist &ade ci$il se$ice eli&ible o its
e*#i$alent' >e m#st ha$e ac*#ied e-!eience in en$ionmental and nat#al
eso#ces mana&ement( conse$ation( and #tili)ation( o" at least "i$e (5)
yeas in the case o" the !o$incial o city en$ionment and nat#al eso#ces
o""ice( and thee (3) yeas in the case o" the m#nici!al en$ionment and
nat#al eso#ces o""ice'
The a!!ointment o" the en$ionment and nat#al eso#ces o""ice is
o!tional "o !o$incial( city( and m#nici!al &o$enments'
(b) The en$ionment and nat#al eso#ces mana&ement o""ice shall take
cha&e o" the o""ice on en$ionment and nat#al eso#ces and shall:
(1) 3om#late meas#es "o the consideation o" the san&&#nian and
!o$ide technical assistance and s#!!ot to the &o$eno o mayo( as
the case may be( in cayin& o#t meas#es to ens#e the deli$ey o"
basic se$ices and !o$ision o" ade*#ate "acilities elati$e to
en$ionment and nat#al eso#ces se$ices as !o$ided "o #nde
Section 19 o" this 0ode,
(:) 2e$elo! !lans and state&ies and #!on a!!o$al theeo"( by the
&o$eno o mayo( as the case may be( im!lement the same(
!atic#laly those which ha$e to do with en$ionment and nat#al
eso#ces !o&ams and !o%ects which the &o$eno o mayo is
em!oweed to im!lement and which the san&&#nian is em!oweed
to !o$ide "o #nde this 0ode,
(3) In addition to the "oe&oin& d#ties and "#nctions( the
en$ionment and nat#al eso#ces o""ice shall:
(i) 1stablish( maintain( !otect and !ese$e comm#nal
"oests( watesheds( tee !aks( man&o$es( &eenbelts and
simila "oest !o%ects and commecial "oest( like ind#stial
tee "ams and a&o-"oesty !o%ects,
(ii) .o$ide e-tension se$ices to bene"iciaies o" "oest
de$elo!ment !o%ects and technical( "inancial and
in"ast#ct#e assistance,
(iii) 6ana&e and maintain seed banks and !od#ce seedlin&s
"o "oest and tee !aks,
(i$) .o$ide e-tension se$ices to bene"iciaies o" "oest
de$elo!ment !o%ects and ende assistance "o nat#al
eso#ces-elated conse$ation and #tili)ation acti$ities
consistent with ecolo&ical balance,
($) .omote the small-scale minin& and #tili)ation o" mineal
eso#ces( !atic#laly minin& o" &old,
($i) 0oodinate with &o$enment a&encies and non-
&o$enmental o&ani)ations in the im!lementation o"
meas#es to !e$ent and contol land( ai and wate !oll#tion
with the assistance o" the 2e!atment o" 1n$ionment and
5at#al Reso#ces,
(4) 7e in the "ontline o" the deli$ey o" se$ices concenin& the
en$ionment and nat#al eso#ces( !atic#laly in the enewal and
ehabilitation o" the en$ionment d#in& and in the a"temath o"
man-made and nat#al calamities and disastes,
(5) Recommend to the san&&#nian and ad$ise the &o$eno o
mayo( as the case may be( on all mattes elati$e to the !otection(
conse$ation ma-im#m #tili)ation( a!!lication o" a!!o!iate
technolo&y and othe mattes elated to the en$ionment and nat#al
eso#ces, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
ARTICL ?V
T&e Arc&itect
$ectio+ .6/. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed achitect #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a d#ly licensed achitect' >e m#st ha$e !acticed his
!o"ession "o at least "i$e (5) yeas in the case o" the !o$incial o city
achitect( and thee (3) yeas in the case o" the m#nici!al achitect'
The a!!ointment o" the achitect is o!tional "o !o$incial( city and
m#nici!al &o$enments'
(b) The Achitect shall take cha&e o" the o""ice on achitect#al !lannin&
and desi&n and shall:
(1) 3om#late meas#es "o the consideation o" the san&&#nian and
!o$ide technical assistance and s#!!ot to the &o$eno o mayo( as
the case may be( in cayin& o#t meas#es to ens#e the deli$ey o"
basic se$ices and !o$ision o" ade*#ate "acilities elati$e to
achitect#al !lannin& and desi&n as !o$ided "o #nde Section 19
o" this 0ode,
(:) 2e$elo! !lans and state&ies and #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same(
!atic#laly those which ha$e to do with achitect#al !lannin& and
desi&n !o&ams and !o%ects which the &o$eno o mayo is
em!oweed to im!lement and which the san&&#nian is em!oweed
to !o$ide "o #nde this 0ode,
(3) In addition to "oe&oin& d#ties and "#nctions( the achitect shall:
(i) .e!ae and ecommend "o consideation o" the
san&&#nian the achitect#al !lan and desi&n "o the local
&o$enment #nit o a !at theeo"( incl#din& the enewal o"
sl#ms and bli&hted aeas( land eclamation acti$ities( the
&eenin& o" land( and a!!o!iate !lannin& o" maine and
"oeshoe aeas,
(ii) Re$iew and ecommend "o a!!o!iate action o" the
san&&#nian( &o$eno o mayo( as the case may be( the
achitect#al !lans and desi&n s#bmitted by &o$enmental and
non-&o$enmental entities o indi$id#als( !atic#laly those
"o #nde$elo!ed( #ndede$elo!ed( and !ooly-desi&ned aeas,
and
(iii) 0oodinate with &o$enment and non-&o$enment
entities and indi$id#als in$ol$ed in the aesthetics and the
ma-im#m #tili)ation o" the land and wate within the
%#isdiction o" the local &o$enment #nit( com!atible with
en$ionmental inte&ity and ecolo&y balance,
(4) 7e in the "ontline o" the deli$ey o" se$ices in$ol$in&
achitect#al !lannin& and desi&n( !atic#laly those elated to the
edesi&nin& o" s!atial distib#tion o" basic "acilities and !hysical
st#ct#es d#in& and in the a"temath o" man-made and nat#al
calamities and disastes,
(5) Recommend to the san&&#nian and ad$ise the &o$eno o
mayo( as the case may be( on all mattes elati$e to the achitect#al
!lannin& and desi&n as it elates to the total socio-economic
de$elo!ment o" the local &o$enment #nits, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
ARTICL ?VI
T&e I+2or4*tio+ O22icer
$ectio+ .66. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed in"omation o""ice #nless he is a citi)en o"
the .hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee !e"eably in %o#nalism( mass
comm#nication o any elated co#se "om a eco&ni)ed colle&e o
#ni$esity( and a "ist &ade ci$il se$ice eli&ible o its e*#i$alent' >e m#st
ha$e e-!eience in witin& aticles and eseach !a!es( o in witin& "o
!int( tele$ision o boadcast media o" at least thee (3) yeas in the case o"
the !o$incial o city in"omation o""ice( and at least one (1) yea in the
case o" m#nici!al in"omation o""ice'
The a!!ointment o" the in"omation o""ice is o!tional "o the !o$incial(
city and m#nici!al &o$enments'
The tem o" the in"omation o""ice is cotemino#s with that o" his
a!!ointin& a#thoity'
(b) The in"omation o""ice shall take cha&e o" the o""ice on !#blic
in"omation and shall:
(1) 3om#late meas#es "o the consideation o" the san&&#nian and
!o$ide technical assistance and s#!!ot to the &o$eno o mayo( as
the case may be( in !o$idin& the in"omation and eseach data
e*#ied "o the deli$ey o" basic se$ices and !o$ision o" ade*#ate
"acilities so that the !#blic becomes awae o" said se$ices and may
"#lly a$ail o" the same,
(:) 2e$elo! !lans and state&ies and( #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same(
!atic#laly those which ha$e to do with !#blic in"omation and
eseach data to s#!!ot !o&ams and !o%ects which the &o$eno
o mayo is em!oweed to im!lement and which the san&&#nian is
em!oweed to !o$ide "o #nde this 0ode,
(3) In addition to the "oe&oin& d#ties and "#nctions( the in"omation
o""ice shall:
(i) .o$ide ele$ant( ade*#ate( and timely in"omation to the
local &o$enment #nit and its esidents,
(ii) 3#nish in"omation and data on local &o$enment #nits to
&o$enment a&encies o o""ices as may be e*#ied by law o
odinance, and non-&o$enmental o&ani)ations to be
"#nished to said a&encies and o&ani)ations,
(iii) 6aintain e""ecti$e liaison with the $aio#s sectos o" the
comm#nity on mattes and iss#es that a""ect the li$elihood
and the *#ality o" li"e o" the inhabitants and enco#a&e
s#!!ot "o !o&ams o" the local and national &o$enment,
(4) 7e in the "ontline in !o$idin& in"omation d#in& and in the
a"temath o" man-made and nat#al calamities and disastes( with
s!ecial attention to the $ictims theeo"( to hel! minimi)e in%#ies and
cas#alties d#in& and a"te the eme&ency( and to acceleate elie"
and ehabilitation,
(5) Recommend to the san&&#nian and ad$ise the &o$eno o
mayo( as the case may be( on all mattes elati$e to !#blic
in"omation and eseach data as it elates to the total socio-
economic de$elo!ment o" the local &o$enment #nit, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
ARTICL ?VII
T&e Cooper*ti3e1 O22icer
$ectio+ .67. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed coo!eati$e o""ice #nless he is a citi)en o"
the .hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee !e"eably in b#siness
administation with s!ecial tainin& in coo!eati$es o any elated co#se
"om a eco&ni)ed colle&e o #ni$esity( and a "ist &ade ci$il se$ice
eli&ible o its e*#i$alent' >e m#st ha$e e-!eience in coo!eati$es
o&ani)ations and mana&ement o" at least "i$e (5) yeas in the case o"
!o$incial o city coo!eati$es o""ice( and thee (3) yeas in the case o"
m#nici!al coo!eati$es o""ice'
The a!!ointment o" the coo!eati$es o""ice is o!tional "o the !o$incial
and city &o$enments'
(b) The coo!eati$es o""ice shall take cha&e o" the o""ice "o the
de$elo!ment o" coo!eati$es and shall:
(1) 3om#late meas#es "o the consideation o" the san&&#nian( and
!o$ide technical assistance and s#!!ot to the &o$eno o mayo( as
the case may be( in cayin& o#t meas#es to ens#e the deli$ey o"
basic se$ices and !o$ision o" "acilities tho#&h the de$elo!ment o"
coo!eati$es( and in !o$idin& access to s#ch se$ices and "acilities,
(:) 2e$elo! !lans and state&ies and( #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same(
!atic#laly those which ha$e to do with the inte&ation o"
coo!eati$es !inci!les and methods in !o&ams and !o%ects which
the &o$eno o mayo is em!oweed to im!lement and which the
san&&#nian is em!oweed to !o$ide "o #nde this 0ode,
(3) In addition to the "oe&oin& d#ties and "#nctions( the
coo!eati$es o""ice shall:
(i) Assist in the o&ani)ation o" coo!eati$es,
(ii) .o$ide technical and othe "oms o" assistance to e-istin&
coo!eati$es to enhance thei $iability as an economic
ente!ise and social o&ani)ation,
(iii) Assist coo!eati$es in establishin& linka&es with
&o$enment a&encies and non-&o$enment o&ani)ations
in$ol$ed in the !omotion and inte&ation o" the conce!t o"
coo!eati$es in the li$elihood o" the !eo!le and othe
comm#nity acti$ities,
(4) 7e in the "ontline o" coo!eati$es o&ani)ation( ehabilitation o
$iability-enhancement( !atic#laly d#in& and in the a"temath o"
man-made and nat#al calamities and disastes( to aid in thei
s#$i$al and( i" necessay s#bse*#ent ehabilitation,
(5) Recommend to the san&&#nian( and ad$ise the &o$eno o
mayo( as the case may be( on all mattes elati$e to coo!eati$es
de$elo!ment and $iability- enhancement which will im!o$e the
li$elihood and *#ality o" li"e o" the inhabitants, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
ARTICL ?VIII
T&e Popul*tio+ O22icer
$ectio+ .66. 3ualification- Po%ers and $uties. -
(a) 5o !eson shall be a!!ointed !o!#lation o""ice #nless he is a citi)en o"
the .hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a holde o" a colle&e de&ee with s!eciali)ed tainin& in
!o!#lation de$elo!ment "om a eco&ni)ed colle&e o #ni$esity( and a "ist
&ade ci$il se$ice eli&ible o its e*#i$alent' >e m#st ha$e e-!eience in the
im!lementation o" !o&ams on !o!#lation de$elo!ment o es!onsible
!aenthood "o at least "i$e (5) yeas in the case o" the !o$incial o city
!o!#lation o""ice( and thee (3) yeas in the case o" the m#nici!al
!o!#lation o""ice'
The a!!ointment o" a !o!#lation o""ice shall be o!tional in the local
&o$enment #nit: .o$ided( howe$e( That !o$inces and cities which ha$e
e-istin& !o!#lation o""ices shall contin#e to maintain s#ch o""ices "o a
!eiod o" "i$e (5) yeas "om the date o" e""ecti$ity o" this 0ode( a"te which
said o""ices shall become o!tional'
(b) The !o!#lation o""ice shall take cha&e o" the o""ice on !o!#lation
de$elo!ment and shall:
(1) 3om#late meas#es "o the consideation o" the san&&#nian and
!o$ide technical assistance and s#!!ot to the &o$eno o mayo( as
the case may be( in cayin& o#t meas#es to ens#e the deli$ey o"
basic se$ices and !o$ision o" ade*#ate "acilities elati$e to the
inte&ation o" the !o!#lation de$elo!ment !inci!les and in
!o$idin& access to said se$ices and "acilities,
(:) 2e$elo! !lans and state&ies and #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same(
!atic#laly those which ha$e to do with the inte&ation o"
!o!#lation de$elo!ment !inci!les and methods in !o&ams and
!o%ects which the &o$eno o mayo is em!oweed to im!lement
and which the san&&#nian is em!oweed to !o$ide "o #nde this
0ode,
(3) In addition to the "oe&oin& d#ties and "#nctions( the !o!#lation
o""ice shall:
(i) Assist the &o$eno o mayo( as the case may be( in the
im!lementation o" the 0onstit#tional !o$isions elati$e to
!o!#lation de$elo!ment and the !omotion o" es!onsible
!aenthood,
(ii) 1stablish and maintain an #!dated data bank "o !o&am
o!eations( de$elo!ment !lannin& and an ed#cational
!o&am to ens#e the !eo!le+s !atici!ation in and
#ndestandin& o" !o!#lation de$elo!ment,
(iii) Im!lement a!!o!iate tainin& !o&ams es!onsi$e to
the c#lt#al heita&e o" the inhabitants, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
ARTICL ?I?
T&e Veteri+*ri*+
$ectio+ .69. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed $eteinaian #nless he is a citi)en o" the
.hili!!ines( a esident o" the local &o$enment #nit concened( o" &ood
moal chaacte( a licensed docto o" $eteinay medicine' >e m#st ha$e
!acticed his !o"ession "o at least thee (3) yeas in the case o" !o$incial
o city $eteinaian and at least one (1) yea in the case o" the m#nici!al
$eteinaian'
The a!!ointment o" a $eteinaian o""ice is mandatoy "o the !o$incial
and city &o$enments'
(b) The $eteinaian shall take cha&e o" the o""ice "o $eteinay se$ices
and shall:
(1) 3om#late meas#es "o the consideation o" the san&&#nian( and
!o$ide technical assistance and s#!!ot to the &o$eno o mayo( as
the case may be( in cayin& o#t meas#es to ens#e the deli$ey o"
basic se$ices and !o$ision o" ade*#ate "acilities !#s#ant to
Section 19 o" this 0ode,
(:) 2e$elo! !lans and state&ies and #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same(
!atic#laly those which ha$e to do with the $eteinay-elated
acti$ities which the &o$eno o mayo is em!oweed to im!lement
and which the san&&#nian is em!oweed to !o$ide "o #nde this
0ode,
(3) In addition to the "oe&oin& d#ties and "#nctions( the $eteinaian
shall:
(i) Ad$ise the &o$eno o the mayo( as the case may be( on
all mattes !etainin& to the sla#&hte o" animals "o h#man
cons#m!tion and the e&#lation o" sla#&hteho#ses,
(ii) Re&#late the kee!in& o" domestic animals,
(iii) Re&#late and ins!ect !o#lty( milk and daiy !od#cts "o
!#blic cons#m!tion,
(i$) 1n"oce all laws and e&#lations "o the !e$ention o"
c#elty to animals, and
($) Take the necessay meas#es to eadicate( !e$ent o c#e
all "oms o" animal diseases,
(4) 7e in the "ontline o" $eteinay elated acti$ities( s#ch as in the
o#tbeak o" hi&hly-conta&io#s and deadly diseases( and in sit#ations
es#ltin& in the de!letion o" animals "o wok and h#man
cons#m!tion( !atic#laly those aisin& "om and in the a"temath o"
man-made and nat#al calamities and disastes,
(5) Recommend to the san&&#nian and ad$ise the &o$eno o
mayo( as the case may be( on all othe mattes elati$e to $eteinay
se$ices which will incease the n#mbe and im!o$e the *#ality o"
li$estock( !o#lty and othe domestic animals #sed "o wok o
h#man cons#m!tion, and
(c) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
ARTICL ??
T&e Ge+er*l $er3ice1 O22icer
$ectio+ .90. 3ualifications- Po%ers and $uties.
(a) 5o !eson shall be a!!ointed &eneal se$ices o""ice #nless he is a
citi)en o" the .hili!!ines( a esident o" the local &o$enment #nit
concened( o" &ood moal chaacte( a holde o" a colle&e de&ee on !#blic
administation( b#siness administation and mana&ement "om a eco&ni)ed
colle&e o #ni$esity( and a "ist &ade ci$il se$ice eli&ible o its e*#i$alent'
>e m#st ha$e ac*#ied e-!eience in &eneal se$ices( incl#din&
mana&ement o" s#!!ly( !o!ety( solid waste dis!osal( and &eneal
sanitation( o" at least "i$e (5) yeas in the case o" the !o$incial o city
&eneal se$ices o""ice( and at least thee (3) yeas in the case o" the
m#nici!al &eneal se$ices o""ice'
The a!!ointment o" a &eneal se$ices o""ice is mandatoy "o the
!o$incial and city &o$enments(
(b) The &eneal se$ices o""ice shall take cha&e o" the o""ice on &eneal
se$ices and shall:
(1) 3om#late meas#es "o the consideation o" the san&&#nian and
!o$ide technical assistance and s#!!ot to the &o$eno o mayo( as
the case may be( in cayin& o#t meas#es to ens#e the deli$ey o"
basic se$ices and !o$ision o" ade*#ate "acilities !#s#ant to
Section 19 o" this 0ode and which e*#ie &eneal se$ices e-!etise
and technical s#!!ot se$ices,
(:) 2e$elo! !lans and state&ies and #!on a!!o$al theeo" by the
&o$eno o mayo( as the case may be( im!lement the same(
!atic#laly those which ha$e to do with the &eneal se$ices
s#!!oti$e o" the wel"ae o" the inhabitants which the &o$eno o
mayo is em!oweed to im!lement and which the san&&#nian is
em!oweed to !o$ide "o #nde this 0ode,
(3) In addition to the "oe&oin& d#ties and "#nctions( the &eneal
se$ices o""ice shall:
(i) Take c#stody o" and be acco#ntable "o all !o!eties( eal
o !esonal( owned by the local &o$enment #nit and those
&anted to it in the "om o" donation( e!aation( assistance
and co#nte!at o" %oint !o%ects,
(ii) <ith the a!!o$al o" the &o$eno o mayo( as the case
may be( assi&n b#ildin& o land s!ace to local o""icials o
othe !#blic o""icials( who by law( ae entitled to s#ch s!ace,
(iii) Recommend to the &o$eno o mayo( as the case may
be( the easonable ental ates "o local &o$enment
!o!eties( whethe eal o !esonal( which will be leased to
!#blic o !i$ate entities by the local &o$enment,
(i$) Recommend to the &o$eno o mayo( as the case may
be( easonable ental ates o" !i$ate !o!eties which may be
leased "o the o""icial #se o" the local &o$enment #nit,
($) 6aintain and s#!e$ise %anitoial( sec#ity( &o$enment
!#blic b#ildin&s and othe eal !o!ety( whethe owned o
leased by the local &o$enment #nit,
($i) 0ollate and disseminate in"omation e&adin& !ices(
shi!!in& and othe costs o" s#!!lies and othe items
commonly #sed by the local &o$enment #nit,
($ii) .e"om achi$al and ecod mana&ement with es!ect to
ecods o" o""ices and de!atments o" the local &o$enment
#nit, and
($iii) .e"om all othe "#nctions !etainin& to s#!!ly and
!o!ety mana&ement heeto"oe !e"omed by the local
&o$enment teas#e, and en"oce !olicies on ecods
ceation( maintenance( and dis!osal,
(4) 7e in the "ontline o" &eneal se$ices elated acti$ities( s#ch as
the !ossible o imminent dest#ction o dama&e to ecods( s#!!lies(
!o!eties( and st#ct#es and the odely and sanitay cleain& #! o"
waste mateials o debis( !atic#laly d#in& and in the a"temath o"
man-made and nat#al calamities and disastes,
(5) Recommend to the san&&#nian and ad$ise the &o$eno o
mayo( as the case may be( on all mattes elati$e to &eneal se$ices,
and
(c)1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as may be !escibed by law o odinance'
TITL VI
LAG5$ OF LOCAL GOVRN!NT 5NIT$ AND LCTIV
OFFICIAL$
C%APTR I
Le*7ue1 o2 Loc*l Go3er+4e+t 5+it1
ARTICL I
Li7* +7 !7* "*r*+7*)
$ectio+ .91. Purpose of &rgani'ation. - Thee shall be an o&ani)ation o" all
baan&ays to be known as the li&a n& m&a baan&ay "o the !imay !#!ose o"
deteminin& the e!esentation o" the /i&a in the san&&#nians( and "o $entilatin&(
atic#latin& and cystalli)in& iss#es a""ectin& baan&ay &o$enment administation
and sec#in&( tho#&h !o!e and le&al means( sol#tions theeto'
$ectio+ .9,. Representation- Chapters- /ational iga. - 1$ey baan&ay shall be
e!esented in said li&a by the !#non& baan&ay( o in his absence o inca!acity( by
a san&&#nian membe d#ly elected "o the !#!ose amon& its membes( who shall
attend all meetin&s o delibeations called by the di""eent cha!tes o" the li&a'
The li&a shall ha$e cha!tes at the m#nici!al( city( !o$incial and meto!olitan
!olitical s#bdi$ision le$els'
The m#nici!al and city cha!tes o" the li&a shall be com!osed o" the baan&ay
e!esentati$es o" m#nici!al and city baan&ays es!ecti$ely' The d#ly elected
!esidents o" com!onent m#nici!al and city cha!tes shall constit#te the !o$incial
cha!te o the meto!olitan !olitical s#bdi$ision cha!te' The d#ly elected
!esidents o" hi&hly-#bani)ed cities( !o$incial cha!tes( the 6eto!olitan 6anila
cha!te and meto!olitan !olitical s#bdi$ision cha!tes shall constit#te the
5ational /i&a n& m&a 7aan&ay'
$ectio+ .9-. &rgani'ation. - The li&a at the m#nici!al( city( !o$incial(
meto!olitan !olitical s#bdi$ision( and national le$els diectly elect a !esident( a
$ice-!esident( and "i$e (5) membes o" the boad o" diectos' The boad shall
a!!oint its secetay and teas#e and ceate s#ch othe !ositions as it may deem
necessay "o the mana&ement o" the cha!te' A secetay-&eneal shall be elected
"om amon& the membes o" the national li&a and shall be cha&ed with the o$eall
o!eation o" the li&a on national le$el' The boad shall coodinate the acti$ities o"
the cha!tes o" the li&a'
$ectio+ .9.. 016&fficio +embership in Sanggunians. - The d#ly elected
!esidents o" the li&a at the m#nici!al( city and !o$incial le$els( incl#din& the
com!onent cities and m#nici!alities o" 6eto!olitan 6anila( shall se$e as e--
o""icio membes o" the san&&#nian& bayan( san&&#nian& !anl#n&sod( san&&#nian&
!anlalawi&an( es!ecti$ely' They shall se$e as s#ch only d#in& thei tem o"
o""ice as !esidents o" the li&a cha!tes( which in no case shall be beyond the tem
o" o""ice o" the san&&#nian concened'
$ectio+ .9/. Po%ers- .unctions and $uties of the iga. - The li&a shall:
(a) ?i$e !ioity to !o&ams desi&ned "o the total de$elo!ment o" the
baan&ays and in consonance with the !olicies( !o&ams and !o%ects o"
the national &o$enment,
(b) Assist in the ed#cation o" baan&ay esidents "o !eo!le+s !atici!ation
in local &o$enment administation in ode to !omote #nited and
conceted action to achie$e co#nty-wide de$elo!ment &oals,
(c) S#!!lement the e""ots o" &o$enment in ceatin& &ain"#l em!loyment
within the baan&ay,
(d) Ado!t meas#es to !omote the wel"ae o" baan&ay o""icials,
(e) Se$e as a "o#m o" the baan&ays in ode to "o&e linka&es with
&o$enment and non-&o$enmental o&ani)ations and theeby !omote the
social( economic and !olitical well-bein& o" the baan&ays, and
(") 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
which will bin& abo#t ston&e ties between baan&ays and !omote the
wel"ae o" the baan&ay inhabitants'
ARTICL II
Le*7ue o2 !u+icip*litie1
$ectio+ .96. Purpose of &rgani'ation. - Thee shall be an o&ani)ation o" all
m#nici!alities to be known as lea&#e o" m#nici!alities "o the !imay !#!ose o"
$entilatin&( atic#latin& and cystalli)in& iss#es a""ectin& m#nici!al &o$enment
administation( and sec#in&( tho#&h !o!e and le&al means( sol#tions theeto'
The lea&#e shall "om !o$incial cha!tes com!osed o" the lea&#e !esidents "o
all com!onent m#nici!alities o" the !o$ince'
$ectio+ .97. Representation. - 1$ey m#nici!ality shall be e!esented in the
lea&#e by the m#nici!al mayo o" in his absence( by the $ice-mayo o a
san&&#nian membe d#ly elected "o the !#!ose by the membes( who shall attend
all meetin&s and !atici!ate in the delibeations o" the lea&#e'
$ectio+ .96. Po%ers- .unctions and $uties of the eague of +unicipalities. - The
lea&#e o" m#nici!alities shall:
(a) Assist the national &o$enment in the "om#lation and im!lementation
o" the !olicies( !o&ams and !o%ects a""ectin& m#nici!alities as a whole,
(b) .omote local a#tonomy at the m#nici!al le$el,
(c) Ado!t meas#es "o the !omotion o" the wel"ae o" all m#nici!alities
and its o""icials and em!loyees,
(d) 1nco#a&e !eo!le+s !atici!ation in local &o$enment administation in
ode to !omote #nited and conceted action "o the attainment o" co#nty-
wide de$elo!ment &oals,
(e) S#!!lement the e""ots o" the national &o$enment in ceatin&
o!!ot#nities "o &ain"#l em!loyment within the m#nici!alities,
(") ?i$e !ioity to !o&ams desi&ned "o the total de$elo!ment o" the
m#nici!alities in consonance with the !olicies( !o&ams and !o%ects o" the
national &o$enment,
(&) Se$e as a "o#m "o cystalli)in& and e-!essin& ideas( seekin& the
necessay assistance o" the national &o$enment( and !o$idin& the !i$ate
secto a$en#es "o coo!eation in the !omotion o" the wel"ae o" the
m#nici!alities, and
(h) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as the lea&#e may !escibe "o the wel"ae o" the m#nici!alities'
ARTICL III
Le*7ue o2 Citie1
$ectio+ .99. Purpo1e o2 Or7*+i;*tio+' - Thee shall be an o&ani)ation o" all
cities to be known as the /ea&#e o" 0ities "o the !imay !#!ose o" $entilatin&(
atic#latin& and cystalli)in& iss#es a""ectin& city &o$enment administation( and
sec#in&( tho#&h !o!e and le&al means( sol#tions theeto'
The lea&#e may "om cha!tes at the !o$incial le$el "o the com!onent cities o" a
!o$ince' >i&hly-#bani)ed cities may also "om a cha!te o" the /ea&#e' The
5ational /ea&#e shall be com!osed o" the !esidents o" the lea&#e o" hi&hly-
#bani)ed cities and the !esidents o" the !o$incial cha!tes o" the lea&#e o"
com!onent cities'
$ectio+ /00. Representation. - 1$ey city shall be e!esented in the lea&#e by the
city mayo o in his absence( by the city $ice-mayo o a san&&#nian membe d#ly
elected "o the !#!ose by the membes( who shall attend all meetin&s and
!atici!ate in the delibeations o" the lea&#e'
$ectio+ /01. Po%ers- .unctions and $uties of the eague of City. - The lea&#e o"
cities shall:
(a) Assist the national &o$enment in the "om#lation and im!lementation
o" the !olicies( !o&ams and !o%ects a""ectin& cities as a whole,
(b) .omote local a#tonomy at the city le$el,
(c) Ado!t meas#es "o the !omotion o" the wel"ae o" all cities and its
o""icials and em!loyees,
(d) 1nco#a&e !eo!le+s !atici!ation in local &o$enment administation in
ode to !omote #nited and conceted action "o the attainment o" co#nty-
wide de$elo!ment &oals,
(e) S#!!lement the e""ots o" the national &o$enment in ceatin&
o!!ot#nities "o &ain"#l em!loyment the cities,
(") ?i$e !ioity to !o&ams desi&ned "o the total de$elo!ment o" cities in
consonance with the !olicies( !o&ams and !o%ects o" the national
&o$enment,
(&) Se$e as a "o#m "o cystalli)in& and e-!essin& ideas( seekin& the
necessay assistance o" the national &o$enment and !o$idin& the !i$ate
secto a$en#es "o coo!eation in the !omotion o" the wel"ae o" the cities,
and
(h) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as the lea&#e may !escibe "o the wel"ae o" the cities'
ARTICL IV
Le*7ue o2 Pro3i+ce1
$ectio+ /0,. Purpose of &rgani'ation. - Thee shall be an o&ani)ation o" all
!o$inces to be known as the /ea&#e o" .o$inces "o the !imay !#!ose o"
$entilatin&( atic#latin& and cystalli)in& iss#es a""ectin& !o$incial and
meto!olitan !olitical s#bdi$ision &o$enment administation( and sec#in&(
tho#&h !o!e and le&al means( sol#tions theeto' 3o this !#!ose( the
6eto!olitan 6anila Aea and any meto!olitan !olitical s#bdi$ision shall be
consideed as se!aate !o$incial #nits o" the lea&#e'
$ectio+ /0-. Representation. - 1$ey !o$ince shall be e!esented in the lea&#e
by the !o$incial &o$eno o in his absence( by the !o$incial $ice-&o$eno o a
san&&#nian membe d#ly elected "o the !#!ose by the membes( who shall attend
all meetin&s and !atici!ate in the delibeations o" the lea&#e'
$ectio+ /0.. Po%ers- .unctions and $uties of the eague of Provinces. - The
lea&#e o" !o$inces shall:
(a) Assist the national &o$enment in the "om#lation and im!lementation
o" the !olicies( !o&ams and !o%ects a""ectin& !o$inces as a whole,
(b) .omote local a#tonomy at the !o$incial le$el,
(c) Ado!t meas#es "o the !omotion o" the wel"ae o" all !o$inces and its
o""icials and em!loyees,
(d) 1nco#a&e !eo!le+s !atici!ation in local &o$enment administation in
ode to !omote #nited and conceted action "o the attainment o"
co#ntywide em!loyment within the !o$ince,
(e) S#!!lement the e""ots o" the national &o$enment in ceatin&
o!!ot#nities "o &ain"#l em!loyment within the !o$ince,
(") ?i$e !ioity to !o&ams desi&ned "o the total de$elo!ment o" the
!o$inces in consonance with the !olicies( !o&ams and !o%ects o" the
national &o$enment,
(&) Se$e as a "o#m "o cystalli)in& and e-!essin& ideas( seekin& the
necessay assistance o" the national &o$enment and !o$idin& the !i$ate
secto a$en#es "o coo!eation in the !omotion o" the wel"ae o" the
!o$inces, and
(h) 1-ecise s#ch othe !owes and !e"om s#ch othe d#ties and "#nctions
as the lea&#e may !escibe "o the wel"ae o" the !o$inces and
meto!olitan !olitical s#bdi$isions'
ARTICL V
Pro3i1io+1 Co44o+ to All Le*7ue1
$ectio+ /0/. .unding.
(a) All lea&#es shall dei$e its "#nds "om contib#tions o" membe local
&o$enment #nits and "om "#nd-aisin& !o%ects and acti$ities witho#t the
necessity o" sec#in& !emits thee"o: .o$ided( That the !oceeds "om
said "#nd-aisin& !o%ects and acti$ities shall be #sed !imaily to "#nd the
!o%ects "o which the said !oceeds ha$e been aised( s#b%ect to the
!etinent !o$ision o" this 0ode and the !etinent !o$isions o" the
4mnib#s 1lection 0ode'
(b) All "#nds o" lea&#es shall be de!osited as t#st "#nds with its teas#e
and shall be disb#sed in accodance with the boad o" diecto+s
esol#tions( s#b%ect to !etinent acco#ntin& and a#ditin& #les and
e&#lations: .o$ided( That the teas#e shall be bonded in an amo#nt to be
detemined by the boad o" diectos' The "#nds o" a cha!te shall be
de!osited as cha!te "#nds and "#nds o" the national lea&#e shall be
de!osited as national "#nds'
$ectio+ /06. &rgani'ational Structure. - To ens#e the e""ecti$e and e""icient
administation( the lea&#es "o m#nici!alities( cities and !o$inces shall elect
cha!te-le$el and national-le$el boads o" diectos and a set o" o""ices headed by
the !esident' A secetay-&eneal shall be chosen "om amon& the national lea&#e
membes to mana&e the day to day o!eation and acti$ities o" the national lea&#e'
The boad o" diectos on the cha!te o national le$el may ceate s#ch othe
!ositions as may be deemed necessay "o the mana&ement o" the cha!tes and o"
the national lea&#e' The national boad o" diectos o" the lea&#es "o
m#nici!alities( cities o !o$inces shall coodinate !o&ams( !o%ects and
acti$ities o" cha!te and the national-le$el lea&#e'
$ectio+ /07. Constitution and By6la%s of the iga and the eagues. - All othe
mattes not heein othewise !o$ided "o a""ectin& the intenal o&ani)ation o" the
lea&#es o" local &o$enment #nits shall be &o$ened by thei es!ecti$e
constit#tion and by-laws which ae heeby made s#!!letoy to the !o$ision o" this
0ha!te: .o$ided( That said 0onstit#tion and 7y-laws shall always con"om to
the !o$isions o" the 0onstit#tion and e-istin& laws'
C%APTR II
Le*7ue1 *+' Fe'er*tio+ o2 Loc*l lecti3e O22ici*l1
$ectio+ /06. &rgani'ation.
(a) Eice-&o$enos( $ice-mayos( san&&#nian membes o" baan&ays(
m#nici!alities( com!onent cities( hi&hly-#bani)ed cities and !o$inces( and
othe electi$e local o""icials o" local &o$enment #nits( incl#din& those o"
the 6eto!olitan 6anila Aea and any meto!olitan !olitical s#bdi$isions(
may "om thei es!ecti$e lea&#es o "edeation( s#b%ect to a!!licable
!o$isions o" this Title and !etinent !o$isions o" this 0ode,
(b) San&&#nian membes o" com!onent cities and m#nici!alities shall "om
a !o$incial "edeation and elect a boad o" diectos and a set o" o""ices
headed by the !esident' The d#ly elected !esident o" the !o$incial
"edeation o" san&&#nian membes o" com!onent cities and m#nici!alities
shall be an e--o""icio membe o" the san&&#nian& !anlalawi&an concened
and shall se$e as s#ch only d#in& his tem o" o""ice as !esident o" the
!o$incial "edeation o" san&&#nian membes o" com!onent cities and
m#nici!alities( which in no case shall be beyond the tem o" o""ice o" the
san&&#nian !anlalawi&an concened'
$ectio+ /09. Constitution and By6la%s. - The lea&#es o "edeations shall ado!t a
0onstit#tion and by-laws which shall &o$en thei intenal o&ani)ation and
o!eation: .o$ided( That said 0onstit#tion and by-laws shall always con"om to
the !o$ision o" the 0onstit#tion and e-istin& laws'
$ectio+ /10. .unding. - The lea&#es and "edeations may dei$e "#nds "om
contib#tions o" indi$id#al lea&#e o "edeation membes o "om "#nd-aisin&
!o%ects o acti$ities' The local &o$enment #nit concened may a!!o!iate "#nds
to s#!!ot the lea&#es o "edeation o&ani)ed !#s#ant to this Section( s#b%ect to
the a$ailability o" "#nds'
"OO# IV
!I$CLLANO5$ AND FINAL PROVI$ION$
TITL I
PNAL PROVI$ION$
$ectio+ /11. Posting and Publication of &rdinances %ith Penal Sanctions.
(a) 4dinances with !enal sanctions shall be !osted at !ominent !laces in
the !o$incial ca!itol( city( m#nici!al o baan&ay hall( as the case may be(
"o a minim#m !eiod o" thee (3) consec#ti$e weeks' S#ch odinances
shall also be !#blished in a news!a!e o" &eneal cic#lation( whee
a$ailable( within the teitoial %#isdiction o" the local &o$enment #nit
concened( e-ce!t in the case o" baan&ay odinances' @nless othewise
!o$ided theein( said odinances shall take e""ect on the day "ollowin& its
!#blication( o at the end o" the !eiod o" !ostin&( whiche$e occ#s late'
(b) Any !#blic o""ice o em!loyee who $iolates an odinance may be
meted administati$e disci!linay action( witho#t !e%#dice to the "ilin& o"
the a!!o!iate ci$il o ciminal action'
(c) The secetay to the san&&#nian concened shall tansmit o""icial co!ies
o" s#ch odinances to the chie" e-ec#ti$e o""ice o" the 4""ice ?a)ette
within se$en (9) days "ollowin& the a!!o$al o" the said odinance "o
!#blication !#!oses' The 4""icial ?a)ette may !#blish odinances with
!enal sanctions "o achi$al and e"eence !#!oses'
$ectio+ /1,. 2ithholding of Benefits (ccorded to Barangay &fficials. - <ill"#l
and malicio#s withholdin& o" any o" the bene"its accoded to baan&ay o""icials
#nde Section 3C3 heeo" shall be !#nished with s#s!ension o dismissal "om
o""ice o" the o""icial o em!loyee es!onsible thee"o'
$ectio+ /1-. .ailure to Post and Publish the )temi'ed +onthly Collections and
$isbursements. - 3ail#e by the local teas#e o" the local chie" acco#ntant to !ost
the itemi)ed monthly collections and disb#sements o" the local &o$enment #nit
concened within ten (1;) days "ollowin& the end o" e$ey month and "o at least
two (:) consec#ti$e weeks at !ominent !laces in the main o""ice b#ildin& o" the
local &o$enment #nit concened( its !la)a and main steet( and to !#blish said
itemi)ation in a news!a!e o" &eneal cic#lation( whee a$ailable( in the teitoial
%#isdiction o" s#ch #nit( shall be !#nished by a "ine not e-ceedin& 3i$e h#nded
!esos (.5;;';;) o by im!isonment not e-ceedin& one (1) month( o both s#ch
"ine and im!isonment( at the discetion o" the co#t'
$ectio+ /1.. 0ngaging in Prohibited Business Transactions or Possessing )llegal
Pecuniary )nterest. - Any local o""icial and any !eson o !esons dealin& with him
who $iolate the !ohibitions !o$ided in Section 8C o" 7ook I heeo"( shall be
!#nished with im!isonment "o si- months and one day to si- yeas( o a "ine o"
not less than Thee tho#sand !esos (.3(;;;';;) no moe than Ten tho#sand !esos
(.1;(;;;';;)( o both s#ch im!isonment and "ine at the discetion o" the co#t'
$ectio+ /1/. Refusal or .ailure of (ny Party or 2itness to (ppear before the
upon or Pang4at. - Re"#sal o will"#l "ail#e o" any !aty o witness to a!!ea
be"oe the l#!on o !an&kat in com!liance with a s#mmons iss#ed !#s#ant to the
!o$isions on the Gata#n&an& .ambaan&ay #nde 0ha!te 9( Title III o" this
0ode may be !#nished by the city o m#nici!al co#t as "o indiect contem!t o"
co#t #!on a!!lication "iled theewith by the l#!on chaiman( the !an&kat
chaiman( o by any o" the contendin& !aties' S#ch e"#sal o will"#l "ail#e to
a!!ea shall be e"lected in the ecods o" the l#!on secetay o in the min#tes o"
the !an&kat secetay and shall ba the com!lainant who "ails to a!!ea( "om
seekin& %#dicial eco#se "o the same ca#se o" action( and the es!ondent who
e"#ses to a!!ea( "om "ilin& any co#nteclaim aisin& o#t o"( o necessaily
connected with the com!laint'
A !an&kat membe who se$es as s#ch shall be entitled to an honoai#m( the
amo#nt o" which is to be detemined by the san&&#nian concened s#b%ect to the
!o$isions in this 0ode cited abo$e'
$ectio+ /16. Penalties for 9iolation of Ta1 &rdinances. - The san&&#nian o" a
local &o$enment #nit is a#thoi)ed to !escibe "ines o othe !enalties "o
$iolation o" ta- odinances b#t in no case shall s#ch "ines be less than 4ne
tho#sand !esos (.1(;;;';;) no moe than 3i$e tho#sand !esos (.5(;;;';;)( no
shall im!isonment be less than one (1) month no moe than si- (8) months' S#ch
"ine o othe !enalty( o both( shall be im!osed at the discetion o" the co#t' The
san&&#nian& baan&ay may !escibe a "ine o" not less than 4ne h#nded !esos
(.1;;';;) no moe than 4ne tho#sand !esos (.1(;;;';;)'
$ectio+ /17. &mission of Property from (ssessment or Ta1 Rolls by &fficers and
&ther (cts. - Any o""ice cha&ed with the d#ty o" assessin& eal !o!ety who
will"#lly "ails to assess( o who intentionally omits "om the assessment o ta- oll
any eal !o!ety which he knows to be ta-able( o who will"#lly o ne&li&ently
#nde assesses any eal !o!ety( o who intentionally $iolates o "ails to !e"om
any d#ty im!osed #!on him by law elatin& to the assessment o" ta-able eal
!o!ety shall( #!on con$iction( be !#nished by a "ine o" not less than 4ne
tho#sand !esos (.1(;;;';;) no moe than 3i$e tho#sand !esos (.5(;;;';;)( o by
im!isonment o" not less than one (1) month no moe than si- (8) months( o both
s#ch "ine and im!isonment( at the discetion o" the co#t'
The same !enalty shall be im!osed #!on any o""ice cha&ed with the d#ty o"
collectin& the ta- d#e on eal !o!ety who will"#lly o ne&li&ently "ails to collect
the ta- and instit#te the necessay !oceedin&s "o the collection o" the same'
Any othe o""ice e*#ied by this 0ode to !e"om acts elatin& to the
administation o" the eal !o!ety ta- o to assist the assesso o teas#e in s#ch
administation( who will"#lly "ails to discha&e s#ch d#ties shall( #!on con$iction
be !#nished by a "ine o" not less than 3i$e h#nded !esos (.5;;';;) no moe than
3i$e tho#sand !esos (.5(;;;';;) o im!isonment o" not less than one (1) month
no moe than si- (8) months( o both s#ch "ine and im!isonment( at the
discetion o" the co#t'
$ectio+ /16. !overnment (gents $elaying (ssessment of Real Property and
(ssessment (ppeals. - Any &o$enment o""icial who intentionally and delibeately
delays the assessment o" eal !o!ety o the "ilin& o" any a!!eal a&ainst its
assessment shall( #!on con$iction( be !#nished by a "ine o" not less than 3i$e
h#nded !esos (.5;;';;) no moe than 3i$e tho#sand !esos (.5(;;;';;)( o by
im!isonment o" not less than one (1) month no moe than si- (8) months( o both
s#ch "ine and im!isonment( at the discetion o" the co#t'
$ectio+ /19. .ailure to $ispose of $elin,uent Real Property at Public (uction. -
The local teas#e concened who "ails to dis!ose o" delin*#ent eal !o!ety at
!#blic a#ction in com!liance with the !etinent !o$isions o" this 0ode( and any
othe local &o$enment o""icial whose acts hinde the !om!t dis!osition o"
delin*#ent eal !o!ety at !#blic a#ction shall( #!on con$iction( be s#b%ect to a
"ine o" not less than 4ne tho#sand !esos (.1(;;;';;) no moe than 3i$e tho#sand
!esos (.5(;;;';;)( o im!isonment o" not less than one (1) month no moe than
si- (8) months( o both s#ch "ine and im!isonment( at the discetion o" the co#t'
$ectio+ /,0. Prohibited (cts Related to the (%ard of Contracts *nder the
Provisions on Credit .inancing. - It shall be #nlaw"#l "o any !#blic o""icial o
em!loyee in the !o$incial( city( o m#nici!al &o$enment( o thei elati$es within
the "o#th ci$il de&ee o" consan&#inity o a""inity( to ente into o ha$e any
!ec#niay inteest in any contact "o the const#ction( ac*#isition( o!eation o
maintenance o" any !o%ect awaded !#s#ant to the !o$isions o" Title 3o# in
7ook II heeo"( o "o the !oc#ement o" any s#!!lies( mateials( o e*#i!ment o"
any kind to be #sed in the said !o%ect' Any !eson con$icted "o $iolation o" the
!o$isions o" said Title shall be emo$ed "om o""ice and shall be !#nishable by
im!isonment o" not less than one (1) month( no moe than two (:) yeas( at the
discetion o" the co#t( witho#t !e%#dice to !osec#tion #nde othe laws'
TITL II
PROVI$ION$ FOR I!PL!NTATION
$ectio+ /,1. +andatory Revie% 0very .ive ?ears. - 0on&ess shall #ndetake a
mandatoy e$iew o" this 0ode at least once e$ey "i$e (5) yeas and as o"ten as it
may deem necessay( with the !imay ob%ecti$e o" !o$idin& a moe es!onsi$e
and acco#ntable local &o$enment st#ct#e'
$ectio+ /,,. )nsurance Coverage. - The ?o$enment Se$ice Ins#ance System
(?SIS) shall establish and administe an a!!o!iate system #nde which the
!#non& baan&ay( the membes o" the san&&#nian& baan&ay( the baan&ay
secetay( the baan&ay teas#e( and the membes o" the baan&ay tanod shall
en%oy ins#ance co$ea&e as !o$ided in this 0ode and othe !etinent laws' 3o
this !#!ose( the ?SIS is heeby diected to #ndetake an act#aial st#dy( iss#e
#les and e&#lations( detemine the !emi#ms !ayable( and ecommend to
0on&ess the amo#nt o" a!!o!iations needed to s#!!ot the system' The amo#nt
needed "o the im!lementation o" the said ins#ance shall be incl#ded in the ann#al
?eneal A!!o!iations Act'
$ectio+ /,-. Personnel Retirement andAor Benefits. - An o""icial o em!loyee o"
the national &o$enment o local &o$enment #nit se!aated "om the se$ice as a
es#lt o" eo&ani)ation e""ected #nde this 0ode shall( i" entitled #nde the laws
then in "oce( ecei$e the etiement and othe bene"its acc#in& thee#nde:
.o$ided( howe$e( That s#ch bene"its shall be &i$en "#ndin& !ioity by the
2e!atment o" 7#d&et and 6ana&ement in the case o" national o""icials and
em!loyees( and the local &o$enment #nit concened in the case o" local o""icials
and em!loyees'
<hee the em!loyee concened is not eli&ible "o etiement( he shall be entitled to
a &at#ity "om the national &o$enment o the local &o$enment #nit concened(
as the case may be( e*#i$alent to an amo#nt not lowe than one (1) month salay
"o e$ey yea o" se$ice o$e and abo$e the monetay $al#e o" the lea$e cedits
said em!loyee is entitled to ecei$e !#s#ant to e-istin& laws'
$ectio+ /,.. )nventory of )nfrastructure and &ther Community .acilities.
(a) 1ach local &o$enment #nit shall cond#ct a !eiodic in$entoy o"
in"ast#ct#e and othe comm#nity "acilities and #ndetake the
maintenance( e!ai( im!o$ement( o econst#ction o" these "acilities
tho#&h a close coo!eation amon& the $aio#s a&encies o" the national
&o$enment o!eatin& within the !o$ince( city( o m#nici!ality concened'
(b) 5o in"ast#ct#e o comm#nity !o%ect within the teitoial %#isdiction
o" any local &o$enment #nit shall be #ndetaken witho#t in"omin& the
local chie" e-ec#ti$e and the san&&#nian concened'
$ectio+ /,/. Records and Properties. - All ecods( e*#i!ment( b#ildin&s(
"acilities( and othe !o!eties o" any o""ice o body o" a local &o$enment #nit
abolished o eo&ani)ed #nde this 0ode shall be tans"eed to the o""ice o body
to which its !owes( "#nctions( and es!onsibilities ae s#bstantially de$ol$ed'
TITL III
TRAN$ITORA PROVI$ION$
$ectio+ /,6. (pplication of this Code to ocal !overnment *nits in the
(utonomous Regions. - This 0ode shall a!!ly to all !o$inces( cities(
m#nici!alities and baan&ays in the a#tonomo#s e&ions #ntil s#ch time as the
e&ional &o$enment concened shall ha$e enacted its own local &o$enment code'
$ectio+ /,7. Prior (pproval or Clearance on Regular and Recurring
Transactions. - Si- (8) months a"te e""ecti$ity o" this 0ode( !io a!!o$al o" o
cleaance "om national a&encies o o""ices shall no lon&e be e*#ied "o e&#la
and ec#in& tansactions and acti$ities o" local &o$enment #nits'
$ectio+ /,6. $econcentration of Re,uisite (uthority and Po%er. - The national
&o$enment shall( si- (8) months a"te the e""ecti$ity o" this 0ode( e""ect the
deconcentation o" e*#isite a#thoity and !owe to the a!!o!iate e&ional
o""ices o "ield o""ices o" national a&encies o o""ices whose ma%o "#nctions ae
not de$ol$ed to local &o$enment #nits'
$ectio+ /,9. Ta1 &rdinances or Revenue +easures. - All e-istin& ta- odinances
o e$en#e meas#es o" local &o$enment #nits shall contin#e to be in "oce and
e""ect a"te the e""ecti$ity o" this 0ode #nless amended by the san&&#nian
concened( o inconsistent with( o in $iolation o"( the !o$isions o" this 0ode'
$ectio+ /-0. ocal 2ater $istricts. - All !owes( "#nctions( and attib#tes &anted
by .esidential 2ecee 5#mbeed 4ne h#nded ninety-ei&ht (.'2' 5o' 1C8)(
othewise known as AThe .o$incial <ate @tility Act o" 1C93(A to the /ocal <ate
@tilities Administation (/<@A) may be de$ol$ed in toto to the e-istin& local
wate disticts sho#ld they o!t o choose to e-ecise( in witin&( s#ch !owes(
"#nctions and attib#tes: .o$ided( That all obli&ations o" the local &o$enment
#nit concened to the /<@A shall "ist be settled !io to said de$ol#tion'
$ectio+ /-1. $ebt Relief for ocal !overnment *nits. -
(a) @nemitted national collections and stat#toy contib#tions' - All debts
owed by local &o$enment #nits to the national &o$enment in #nemitted
contib#tions to the Inte&ated 5ational .olice 3#nd( the S!ecial 1d#cation
3#nd( and othe stat#toy contib#tions as well as in #nemitted national
&o$enment shaes o" ta-es( cha&es( and "ees collected by the local
&o$enment #nits( ae heeby witten o"" in "#ll'
(b) .o&am loans' -
(1) .o&am loans sec#ed by local &o$enment #nits which wee
elent to !i$ate !esons( nat#al o %#idical( shall likewise be
witten o"" "om the books o" the local &o$enment #nits concened:
.o$ided( howe$e( That the national &o$enment a&ency tasked
with the im!lementation o" these !o&ams shall contin#e to collect
"om the debtos belon&in& to the !i$ate secto concened'
(:) .o&am loans &anted to local &o$enment #nits by national
&o$enment a&encies and which wee #tili)ed by the local #nits "o
comm#nity de$elo!ment( li$elihood( and othe small-scale !o%ects
ae heeby witten o"" in "#ll'
(c) Settlement o" debts d#e to &o$enment "inancin& instit#tions (?3Is)(
&o$enment-owned and contolled co!oations (?400s)( and !i$ate
#tilities' The national &o$enment shall ass#me all debts inc#ed o
contacted by local &o$enment #nits "om ?3Is( ?400s( and !i$ate
#tilities that ae o#tstandin& as o" 2ecembe 31( 1C88( in accodance with
the "ollowin& schemes:
(1) 2ebts d#e ?3Is' - The national &o$enment may b#y o#tstandin&
obli&ations inc#ed by local &o$enment #nits "om &o$enment
"inancin& instit#tions at a disco#nted ate'
(:) 2ebts d#e ?400s' - The national &o$enment may settle s#ch
obli&ations at disco#nted ate tho#&h o""settin&( only to the e-tent
o" the obli&ations o" local &o$enments a&ainst the o#tstandin&
ad$ances made by the 5ational Teas#y in behal" o" the
&o$enment-owned and contolled co!oations concened'
(3) 2ebts 2#e .i$ate @tilities' - The national &o$enment may settle
these obli&ations at a disco#nted ate by o""settin& a&ainst the
o#tstandin& obli&ations o" s#ch !i$ate #tilities to &o$enment-
owned co!oation' ?400s may in t#n o""set these obli&ations
a&ainst the o#tstandin& ad$ances made by the 5ational Teas#y in
thei behal"'
In the case o" obli&ation owed by local &o$enment #nits to !i$ate
#tilities which ae not indebted to any ?400 o national
&o$enment a&ency( the national &o$enment may instead b#y the
obli&ations o" the local &o$enment #nits "om the !i$ate #tilities at
a disco#nted ate( #!on conc#ence by the !i$ate #tilities
concened'
(d) /imitations' - 4bli&ations to the >ome 2e$elo!ment and 6#t#al 3#nd
(.a&-ibi&)( 6edicae( and those !etainin& to !emi#m contib#tions and
amoti)ation !ayments o" salay and !olicy loans to the ?o$enment
Se$ice Ins#ance System ae e-cl#ded "om the co$ea&e o" this Section'
(e) Reco$ey schemes "o the national &o$enment' - /ocal &o$enment
#nits shall !ay back the national &o$enment whate$e amo#nts wee
ad$anced o o""set by the national &o$enment to settle thei obli&ations to
?3Is( ?400s( and !i$ate #tilities' The national &o$enment shall not
cha&e inteest o !enalties on the o#tstandin& balance owed by the local
&o$enment #nits'
These o#tstandin& obli&ations shall be est#ct#ed and an amoti)ation
sched#le !e!aed( based on the ca!ability o" the local &o$enment #nit to
!ay( takin& into consideation the amo#nt owed to the national &o$enment'
The national &o$enment is heeby a#thoi)ed to ded#ct "om the *#ately
shae o" each local &o$enment #nit in the intenal e$en#e collections an
amo#nt to be detemined on the basis o" the amoti)ation sched#le o" the
local #nit concened: .o$ided( That s#ch amo#nt shall not e-ceed "i$e
!ecent (5B) o" the monthly intenal e$en#e allotment o" the local
&o$enment #nit concened'
As incenti$e to debto-local &o$enment #nits to incease the e""iciency o"
thei "iscal administation( the national &o$enment shall wite o"" the debt
o" the local &o$enment #nit concened at the ate o" "i$e !ecent (5B) "o
e$ey one !ecent (1B) incease in e$en#es &eneated by s#ch local
&o$enment #nit o$e that o" the !ecedin& yea' 3o this !#!ose( the
ann#al incease in local e$en#e collection shall be com!#ted statin& "om
the yea 1C88'
(") A!!o!iations' - S#ch amo#nt as may be necessay to im!lement the
!o$isions o" this Section shall be incl#ded in the ann#al ?eneal
A!!o!iations Act'
$ectio+ /-,. 0lections for the Sangguniang @abataan. -
(a) The "ist elections "o the san&&#nian& kabataan to be cond#cted #nde
this 0ode shall be held thity (3;) days a"te the ne-t local elections:
.o$ided( That( the e&#la elections "o the san&&#nian& kabataan shall be
held one h#nded twenty (1:;) days a"te the baan&ay elections theea"te'
(b) The amo#nt !etainin& to the ten !ecent (1;B) allocation "o the
kabataan& baan&ay as !o$ided "o in Section 1;3 o" 7atas .ambansa 7l&'
339 is heeby ea!!o!iated "o the !#!ose o" "#ndin& the "ist elections
mentioned abo$e' The balance o" said "#nds( i" thee by any a"te the said
elections( shall be administeed by the .esidential 0o#ncil "o Ko#th
A""ais "o the !#!ose o" tainin& the newly elected san&&#nian& kabataan
o""icials in the discha&e o" thei "#nctions'
(c) 3o the e&#la elections o" the san&&#nian& kabataan( "#nds shall be
taken "om the ten !ecent (1;B) o" the baan&ay "#nds ese$ed "o the
san&&#nian& kabataan( as !o$ided "o in Section 3:8 o" this 0ode'
(d) All seats ese$ed "o the !edeasyon n& m&a san&&#nian& kabataan in
the di""eent san&&#nians shall be deemed $acant #ntil s#ch time that the
san&&#nian& kabataan chaimen shall ha$e been elected and the es!ecti$e
!edeasyon !esidents ha$e been selected: .o$ided( That( elections "o the
kabataan& baan&ay cond#cted #nde 7atas .ambansa 7l&' 339 at any time
between Dan#ay 1( 1C88 and Dan#ay 1( 1CC: shall be consideed as the
"ist elections !o$ided "o in this 0ode' The tem o" o""ice o" the kabataan&
baan&ay o""icials elected within the said !eiod shall be e-tended
coes!ondin&ly to coincide with the tem o" o""ice o" those elected #nde
this 0ode'
$ectio+ /--. .ormulation of )mplementing Rules and Regulations. -
(a) <ithin one (1) month a"te the a!!o$al o" this 0ode( the .esident shall
con$ene the 4$esi&ht shall "om#late and iss#e the a!!o!iate #les and
e&#lations necessay "o the e""icient and e""ecti$e im!lementation o" any
and all !o$isions o" this 0ode( theeby ens#in& com!liance with the
!inci!les o" local a#tonomy as de"ined #nde the 0onstit#tion'
(b) The 0ommittee shall be com!osed o" the "ollowin&:
(1) The 1-ec#ti$e Secetay( who shall be the 0haiman,
(:) Thee (3) membes o" the Senate to be a!!ointed by the .esident
o" the Senate( to incl#de the 0haiman o" the 0ommittee on /ocal
?o$enment,
(3) Thee (3) membes o" the >o#se o" Re!esentati$es to be
a!!ointed by the S!eake( to incl#de the 0haiman o" the 0ommittee
on /ocal ?o$enment,
(4) The 0abinet( e!esented by the "ollowin&:
(i) Secetay o" the Inteio and /ocal ?o$enment,
(ii) Secetay o" 3inance,
(iii) Secetay o" 7#d&et and 6ana&ement, and
(5) 4ne (1) e!esentati$e "om each o" the "ollowin&:
(i) The /ea&#e o" .o$inces,
(ii) The /ea&#e o" 0ities,
(iii) The /ea&#e o" 6#nici!alities, and
(i$) The /i&a n& m&a 7aan&ay'
(c) The 0ommittee shall s#bmit its e!ot and ecommendation to the
.esident within two (:) months a"te its o&ani)ation' I" the .esident "ails
to act within thity (3;) days "om ecei!t theeo"( the ecommendation o"
the 4$esi&ht 0ommittee shall be deemed a!!o$ed' Theea"te( the
0ommittee shall s#!e$ise the tans"e o" s#ch !owes and "#nctions
mandated #nde this 0ode to the local &o$enment #nits( to&ethe with the
coes!ondin& !esonnel( !o!eties( assets and liabilities o" the o""ices o
a&encies concened( with the least !ossible dis#!tions to e-istin& !o&ams
and !o%ects' The 0ommittee shall likewise ecommend the coes!ondin&
a!!o!iations necessay to e""ect the said tans"e'
3o this !#!ose( the se$ices o" a technical sta"" shall be enlisted "om
amon& the *#ali"ied em!loyees o" 0on&ess( the &o$enment o""ices( and
the lea&#es constit#tin& the 0ommittee'
(d) The "#ndin& e*#iements and the secetaiat o" the 0ommittee shall be
!o$ided by the 4""ice o" the 1-ec#ti$e Secetay'
(e) The s#m o" 3i$e million !esos (.5(;;;(;;;)( which shall be cha&ed
a&ainst the 0ontin&ent 3#nd( is heeby allotted to the 0ommittee to "#nd the
#ndetakin& o" an in"omation cam!ai&n on this 0ode' The 0ommittee shall
"om#late the &#idelines &o$enin& the cond#ct o" said cam!ai&n( and shall
detemine the national a&encies o o""ices to be in$ol$ed "o this !#!ose'
TITL IV
FINAL PROVI$ION$
$ectio+ /-.. Repealing Clause. -
(a) 7atas .ambansa 7l&' 339( othewise known as the /ocal ?o$enment
0ode( 1-ec#ti$e 4de 5o' 11: (1C89)( and 1-ec#ti$e 4de 5o' 31C
(1C88) ae heeby e!ealed'
(b) .esidential 2ecee 5os' 884( 11C1( 15;8 and s#ch othe decees(
odes( inst#ctions( memoanda and iss#ances elated to o concenin& the
baan&ay ae heeby e!ealed'
(c) The !o$isions o" Sections :( 3( and 4 o" Re!#blic Act 5o' 1C3C
e&adin& hos!ital "#nd, Section 3( a (3) and b (:) o" Re!#blic Act 5o' 5449
e&adin& the S!ecial 1d#cation 3#nd, .esidential 2ecee 5o' 144 as
amended by .esidential 2ecee 5os' 55C and 1941, .esidential 2ecee
5o' :31 as amended, .esidential 2ecee 5o' 438 as amended by
.esidential 2ecee 5o' 558, and .esidential 2ecee 5os' 381( 438( 484(
499( 5:8( 83:( 95:( and 1138 ae heeby e!ealed and endeed o" no "oce
and e""ect'
(d) .esidential 2ecee 5o' 15C4 is heeby e!ealed inso"a as it &o$ens
locally-"#nded !o%ects'
(e) The "ollowin& !o$isions ae heeby e!ealed o amended inso"a as
they ae inconsistent with the !o$isions o" this 0ode: Sections :( 18 and :C
o" .esidential 2ecee 5o' 9;4, Section 1: o" .esidential 2ecee 5o' 89(
as amended, Section 5:( 53( 88( 89( 88( 8C( 9;( 91( 9:( 93( and 94 o"
.esidential 2ecee 5o' 483( as amended, and Section 18 o" .esidential
2ecee 5o' C9:( as amended( and
(") All &eneal and s!ecial laws( acts( city chates( decees( e-ec#ti$e
odes( !oclamations and administati$e e&#lations( o !at o !ats
theeo" which ae inconsistent with any o" the !o$isions o" this 0ode ae
heeby e!ealed o modi"ied accodin&ly'
$ectio+ /-/. Separability Clause. - I"( "o any eason o easons( any !at o
!o$ision o" this 0ode shall be held to be #nconstit#tional o in$alid( othe !ats o
!o$isions heeo" which ae not a""ected theeby shall contin#e to be in "#ll "oce
and e""ect'
$ectio+ /-6. 0ffectivity Clause. - This 0ode shall take e""ect on Dan#ay "ist(
nineteen h#nded ninety-two( #nless othewise !o$ided heein( a"te its com!lete
!#blication in at least one (1) news!a!e o" &eneal cic#lation'
A!!o$ed: 4ctobe 1;( 1CC1