Beruflich Dokumente
Kultur Dokumente
A local government unit may be created, divided, merged, A province, which is compose of cluster of municipalities, or
abolished, or its boundaries substantially altered by law municipalities and components cities, is a political and corporate
enacted by congress in case of Province, City and unit of government and serves as a dynamic mechanism for
Municipality. The Regional Legislative Assembly of developmental processes and effective governance of local
ARMM is now conferred with power to create government units within its territorial jurisdiction
municipalities within its territorial jurisdiction.
Sangguniang Panlungsod or Sangguniang Panlalawigan in MAIN SOURCES OF REVENUES OF LGU’s
case of barangay.. A. Under the Constitution
Such power was delegated by congress in order 1. Taxes, fees and charges
to enhance the delivery of basic services in 2. Share in National Taxes – IRA
indigenous cultural communities. 3. Share in the proceeds of the utilization and
The president has NO POWER to create LGU development of the national wealth within their
SUBSTANTIVE REQUISITE (for creation ofLGU) areas.
Land area B. Under the Local Government Code
Income 1. Floating of Bonds
Population 2. Grants/Aids
LGU MINIMUM MINIMUM MINIMUM
CREATED INCOME POPULATION LAND AREA FUNDAMENTAL PRINCIPLES ON LOCAL TAXATION
2,000 but 1. Taxation shall be uniform in each LGU
Barangay No Minimum 5,000 for No Minimum 2. Taxes, fees, charges and other impositions shall:
Requirement Metro Manila Requirement a. Be equitable and based as far as practicable on
and HU City the taxpayer’s ability to pay
Municipality P 2.5 M and 25,000 and 50 sq. km. b. Be levied and collected only for public purpose
Comp. City P 100 M and 150,000 or 100 sq. km c. Not be (UN-EX-OP-CON) unjust, excessive,
HU City P 50 M and 200,000 No Minimum oppressive, or confiscatory
Requirement d. Not contrary to (L-PP-NEP-RT) law, public
Province P 20 M and 250,000 or 2,000 sq. km policy, national economic policy, or in restraint to
trade
PROCEDURALREQUISITE 3. The collection of taxes, fees, charges and other
Plebiscite impositions shall in no case be let to any private
FIXED BOUNDARY – It is necessary that it must have persons
its boundary fixed, definite and certain, in order to 4. The revenue collected pursuant to the provisions of the
avoid conflicts of governmental powers. LGC shall inure solely to the benefit of, and be
subject to disposition by, the LGU levying tax, fee,
ROLE OF BARANGAYS charge or other imposition unless otherwise specifically
It serves as the primary planning and implementing unit provided therein
of government policies, plans, programs, projects and 5. Each LGU shall, as far as practicable, evolve
activities in community. progressive system of taxation
Serves as a forum where the collective views of the
people may be expressed, crystallized, and considered FUNDAMENTAL PRINCIPLES OF LOCAL FISCAL
as well as where disputes may be amicably settled. ADMINISTRATION
The REMEDY in case of boundary dispute is plebiscite 1. No money shall paid out of the local treasury except in
pursuance of an appropriation ordinance or law
ROLE OFMUNICIPALITIES 2. Local government funds and monies shall be spent
Municipality consists of a group of barangays which solely for public purpose
serves a general governmental purpose for the
coordination and delivery of basic, regular and direct EMINENT DOMAIN (PURPOSES AND LIMITATIONS
services, and effective governance of the inhabitants Public Use
within its territorial jurisdiction. Public Purpose
Public Welfare
ROLE OF CITIES For the Benefit of the poor and the landless
A city consists of a group of barangays to which serves
primarily as a general purpose government for the coordination
and delivery of basic, regular and direct services and effective
governance of the inhabitants within its territorial jurisdiction.
NAMING OF LGU’S PUBLIC PLACES, STREETS AND JURISDICTION IN SETTLING BOUNDARY DISPUTES
STRUTURES 1. Sangguniang Panlungson or Sangguniang Bayan
1. They shall not be named after a living person, nor 2. Saguniang Panlalawigan
may a change of name be made unless for justifiable 3. Joint Sanggunians of the Provinces
reason 4. Joint Sanggunian of the Parties
2. Such change of name be made not oftener than once
in 10 years. POWER TO ENTER INTO CONTRACTS
3. Those with historical, cultural or ethnic significance Requisites of a valid municipal contract
shall not be changed unless unanimous vote of the
sanggunian concerned and in consultation w/ the NHI. 1. The LGU has express or implied power to enter into
4. A change of name of a public school shall be made particular contract.
only upon the recommendation of the local school 2. The contract is entered into by the Local Chief
board concerned Executive on behalf of the LGU with prior
5. A change of name of public hospitals, health authorization by the sanggunian concerned
centers, and other health facilities shall be made 3. The contract must comply with certain substantive
only upon the recommendation of the local health requirements.
board concerned i.e. there must be an actual appropriation
6. A change of name of any local government unit shall ordinance by the sanggunian and a certificate of
be effective only upon ratificationin a plebiscite availability of funds by the local treasurer
conducted for the purpose in the political unit directly 4. The contract must comply with the formal
affected requirements of written contract
7. In any change of name, the Office of the President, the
representative of the legislative district concerned, and ULTRA VIRIES CONTRACT
the Philippine Postal Corporation. A contract is ultra viries in the absence of the 1st and
3 requisites and shall be null and void
rd
EFFECTIVITY OF ORDINANCE
1. Unless otherwise stated in the ordinance approving the
local development plan and public investment
program, it shall take effect after 10 days from
posting at the provincial capitol or city, municipal or
barangay hall and 2 other conspicuous places.
2. Ordinances with penal sanctions shall be posted at
the provincial capitol, or city, municipality or barangay
hall for a minimum of 3 consecutive weeks, and
shall be published in a newspaper of general
circulation where available, within the territorial
jurisdiction of the local government concerned, except
in the case of a barangay ordinance. Unless otherwise
provided therein, said ordinance shall take effect on
the day following its publication, or at the end of
period of posting, whichever occurs later.