THE
LOCAL GOVERNMENT CODEOF
THE PHILIPPINES
BOOK
IGENERAL PROVISIONSTITLE ONE. - BASIC
PRINCIPLESCHAPTER 1. - THE
CODE:
POLICY AND APPLICATION
SECTION 1. Title.
- This Act shall be known and cited as the "Local Government Code
of
1991".
SEC. 2. Declaration
of Policy. - (a) It is hereby declared the policy of the State that
the territorial and political subdivisions of the State shall enjoy
genuine
and meaningful local autonomy to enable them to attain their fullest
development
as self-reliant communities and make them more effective partners in
the
attainment of national goals. Toward this end, the State shall provide
for a more responsive and accountable local government structure
instituted
through a system of decentralization whereby local government units
shall
be given more powers, authority, responsibilities, and resources. The
process
of decentralization shall proceed from the national government to the
local
government units.cralaw:red
(b) It is also the
policy of the State to ensure the accountability of local government
units
through the institution of effective mechanisms of recall, initiative
and
referendum.cralaw:red
(c)It is likewise the
policy of the State to require all national agencies and offices to
conduct
periodic consultations with appropriate local government units,
non-governmental
and people's organizations, and other concerned sectors of the
community
before any project or program is implemented in their respective
jurisdictions.cralaw:red
SEC. 3. Operative
Principles of Decentralization. - The formulation and
implementation
of policies and measures on local autonomy shall be guided by the
following
operative principles:chanrobles virtual law library
(a) There shall be
an effective allocation among the different local government units of
their
respective powers, functions, responsibilities, and resources;
(b) There shall be
established in every local government unit an accountable, efficient,
and
dynamic organizational structure and operating mechanism that will meet
the priority needs and service requirements of its communities;
(c) Subject to civil
service law, rules and regulations, local officials and employees paid
wholly or mainly from local funds shall be appointed or removed,
according
to merit and fitness, by the appropriate appointing authority;
(d) The vesting of
duty, responsibility, and accountability in local government units
shall
be accompanied with provision for reasonably adequate resources to
discharge
their powers and effectively carry out their functions; hence, they
shall
have the power to create and broaden their own sources of revenue and
the
right to a just share in national taxes and an equitable share in the
proceeds
of the utilization and development of the national wealth within their
respective areas;
(e) Provinces with
respect to component cities and municipalities, and cities and
municipalities
with respect to component barangays, shall ensure that the acts of
their
component units are within the scope of their prescribed powers and
functions;
(f) Local government
units may group themselves, consolidate or coordinate their efforts,
services,
and resources for purposes commonly beneficial to them;
(g) The capabilities
of local government units,especially the municipalities and barangays,
shall beenhanced by providing them with opportunities to participate
actively
in the implementation of national programs and projects;
(h) There shall be
a continuing mechanism to enhance local autonomy not only by
legislative
enabling acts but also by administrative and organizational reforms;
(i) Local government
units shall share with the national government the responsibility in
the
management and maintenance of ecological balance within their
territorial
jurisdiction, subject to the provisions of this Code and national
policies;
(j) Effective mechanisms
for ensuring the accountability of local government units to their
respective
constituents shall be strengthened in order to upgradecontinually the
quality
of local leadership;
(k) The realization
of local autonomy shall be facilitated through improved coordination of
national government policies and programs and extension of adequate
technical
and material assistance to less developed and deserving local
government
units;
(l) The participation
of the private sector in local governance, particularly in the delivery
of basic services, shall be encouraged to ensure the viability of local
autonomy as an alternative strategy for sustainabledevelopment; and cralaw:red
(m) The national government
shall ensure that decentralizatioontributes to the continuing
improvement
of the performance of local government units and the quality of
community
life.cralaw:red
SEC. 4. Scope of
Application. - This Code shall apply to all provinces, cities,
municipalities,
barangays, and other political subdivisions as may be created by law,
and,
to the extent herein provided, to officials, offices, or agencies of
the
national government.cralaw:red
SEC. 5. Rules of
Interpretation. - In the interpretation of the provisions of this
Code,
the following rules shall apply:chanrobles virtual law library
(a)Any provision on
a power of a local government unit shall be liberally interpreted in
its
favor, and in case of doubt, any question thereon shall be resolved in
favor of devolution of powers and of the lower local government unit.
Any
fair and reasonable doubt as to the existence of the power shall be
interpreted
in favor of the local government unit concerned;
(b) In case of doubt,
any tax ordinance or revenue measure shall be construed strictly
against
the local government unit enacting it, and liberally in favor of the
taxpayer.
Any tax exemption, incentive or relief granted by any local government
unit pursuant to the provisions of this Code shall be construed
strictly
against the person claiming it.cralaw:red
(c) The general welfare provisions
in this Code shall be liberally interpreted to give more powers to
local
government units in accelerating economic development and upgrading the
quality of life for the people in the community;
(d) Rights and obligations
existing on the date of effectivity of this Code and arising out of
contracts
or any other source of prestation involving a local government unit
shall
be governed by the original terms and conditions of said contracts or
the
law in force at the time such rights were vested; and cralaw:red
(e)In the resolution of controversies
arising under this Code where no legal provision or jurisprudence
applies,
resort may be had to the customs and traditions in the place where the
controversies take place.cralaw:red
CHAPTER 2. - GENERAL
POWERS
AND ATTRIBUTES OF LOCAL GOVERNMENT UNITSSEC. 6. Authority to
Create
Local Government Units. - A local government unit may be created,
divided,
merged, abolished, or its boundaries substantially altered either by
law
enacted by Congress in the case of a province, city, municipality, or
any
other political subdivision, or by ordinance passed by the sangguniang
panlalawigan or sangguniang panlungsod concerned in the case of a
barangay
located within its territorial jurisdiction, subject to such
limitations
and requirements prescribed in this Code.
SEC. 7. Creation and Conversion.
- As a general rule, the creation of alocal government unit or its
conversion
from one level to another level shall be based on verifiable indicators
of viability and projected capacity to provide services, to wit:chanrobles virtual law library
(a) Income. - It must
be sufficient, based on acceptable standards, to provide for all
essential
government facilities and services and special functions commensu- rate
with the size of its population, as expected of the local government
unit
concerned;
(b) Population. - It shall
be determined as the total number of inhabitants within the territorial
jurisdiction of the local government unit concerned; and cralaw:red
(c) Land Area. - It
must be contiguous, unless it comprises two or more islands or is
separated
by a local government unit independent of the others; properly
identified
by metes and bounds with technical descriptions; and sufficient to
provide
for such basic services and facilities to meet the requirements of its
populace. Compliance with the foregoing indicators shall be attested to
by the Department of Finance (DOF), the NationalStatistics Office
(NSO),
and the Lands Management Bureau(LMB) of the Department of Environment
and
Natural Resources(DENR).cralaw:red
SEC. 8. Division and Merger.
- Division and merger of existinglocal government units shall comply
with
the same requirements herein prescribed for their creation: Provided,
however,
That such division shall not reduce the income, population, or land
area
of the local government unit or units concerned to less than the
minimum
requirements prescribed in this Code: Provided, further, That the
income
classification of the original local government unit or units shall not
fall below its current income classification prior to such division.
The
income classification of local government units shall be updated within
six (6) months from the effectivity of this Code to reflect the changes
in their financial position resulting from the increased revenues as
provided
herein.cralaw:red
SEC. 9. Abolition of Local
Government Units. - A local government unit may be abolished when
its
income, population, or land area has been irreversibly reduced to less
than the minimum standards prescribed for its creation under Book III
of
this Code, as certified by the national agencies mentioned in Section
17
hereof to Congress or to the sanggunian concerned, as the case may be.cralaw:red
The law or ordinance
abolishing a local government unit shall specify the province, city,
municipality,
or barangay with which thelocal government unitsought to be abolished
will
be incorporated or merged.cralaw:red
SEC. 10. Plebiscite Requirement.
- No creation, division, merger, abolition, or substantial alteration
of
boundaries of local government units shall take effect unless approved
by a majority of the votes cast in a plebiscite called for the purpose
in the political unit or units directly affected. Said plebiscite shall
be conducted by the Commission on Elections (Comelec) within one
hundred
twenty (120) days from the date of effectivity of the law or ordinance
effecting such action, unless said law or ordinance fixes another date.cralaw:red
SEC. 11. Selection and
Transfer of Local Government Site, Offices and Facilities. - (a)
The
law or ordinance creating or merging local government units shall
specify
the seat of government from where governmental and corporate services
shall
be delivered. In selecting said site, factors relating to geographical
centrality, accessibility, availability of transportation and
communication
facilities, drainage and sanitation, development and economic progress,
and other relevant considerations shall be taken into account.cralaw:red
(b)When conditions
and developments in the local government unit concerned have
significantly
changed subsequent to the establishment of the seat of government, its
sanggunian may, after public hearing and by a vote of two-thirds (2/3)
of all its members, transfer the same to a site better suited to its
needs.
Provided, however, That no such transfer shall be made outside the
territorial
boundaries of the local government unit concerned.cralaw:red
The old site, together
with the improvements thereon, may be disposed of by sale or lease or
converted
to such other use as the sanggunian concerned may deem beneficial to
the
local government unit concerned and its inhabitants.cralaw:red
(c) Local government
offices and facilities shall not be transferred, relocated, or
converted
to other uses unless public hearings are first conducted for the
purpose
and the concurrence of the majority of all the members of the
sanggunian
concerned is obtained.cralaw:red
SEC. 12. Government Centers.
- Provinces, cities, and municipalities shall endeavor to establish a
government
center where offices, agencies, or branches of the national government
, local government units, or government-owned or -controlled
corporations
may, as far as practicable, be located. In designating such a center,
the
local government unit concerned shall take into account the existing
facilities
of national and local agencies and offices which may serve as the
government
center as contemplated under this Section. The national government ,
local
government unit or government-owned or -controlled corporation
concerned
shall bear the expenses for the construction of its buildings and
facilities
in the government center.cralaw:red
SEC. 13. Naming of Local
Government Units and Public Places, Streets and Structures. - (a)
The
sangguniang panlalawigan may, in consultation with the Philippine
Historical
Commission (PHC), change the name of the following within its
territorial
jurisdiction:chanrobles virtual law library
(1) Component cities and
municipalities, upon the recommendation of the sanggunian concerned;
(2) Provincial roads,
avenues,
boulevards, thorough-fares, and bridges;
(3) Public vocational or
technical schools and other post-secondary and tertiary schools;
(4) Provincial
hospitals,
health centers, and other health facilities; and
(5) Any other public
place
or building owned by the provincial government.
(b) The sanggunian of
highly urbanized cities and of component cities whose charters prohibit
their voters from voting for provincial elective officials, hereinafter
referred to in this Code as independent component cities, may, in
consultation
with the Philippine Historical Commission, change the name of the
following
within its territorial jurisdiction:chanroblesvirtuallawlibrary
(1) City barangays, upon
the recommendation of the sangguniang barangay concerned;
(2) City roads, avenues,
boulevards, thoroughfares,and bridges;
(3) Public
elementary, secondary
and vocational or technical schools, community colleges and
non-chartered
colleges;
(4) City hospitals,
health
centers and other health facilities; and
(5) Any other public
place
or building owned by thecity government.cralaw:red
(c) The sanggunians of
component cities and municipalities may, in consultation with the
Philippine
Historical Commission, change the name of the following within its
territorial
jurisdiction:chanroblesvirtuallawlibrary
(1) city and municipal
barangays,
upon recommendation of the sangguniang barangay concerned;
(2) city, municipal and
barangay roads, avenues, boulevards, thoroughfares, and bridges;
(3) city and municipal
public
elementary, secondary and vocational or technical schools,
post-secondary
and other tertiary schools;
(4) city and municipal
hospitals,
health centers and other health facilities; and (5)Any other public
place
or building owned by the municipal government.
(d) None of the foregoing
local government units, institutions, places, or buildings shall be
named
after a living person, nor may a change of name be made unless for a
justifiable
reason and, in any case, not oftener than once every ten (10) years.
The
name of a local government unit or a public place, street or structure
with historical, cultural, or ethnic significance shall not be changed,
unless by a unanimous vote of the sanggunian concerned and in
consultation
with the PHC.
(e) A change of name
of a public school shall be made only upon the recommendation of the
local
school board concerned.cralaw:red
(f) A change of name
of public hospitals, health centers, and other health facilities shall
be made only upon the recommendation of the local health board
concerned.cralaw:red
(g) The change of name
of anylocal government unit shall be effective only upon ratification
in
a plebiscite conducted for the purpose in the political unit directly
affected.
In any change of name, the Office of the President, the representative
of the legislative district concerned, and the Bureau of Posts shall be
notified.cralaw:red
SEC. 14. Beginning of
Corporate Existence. - When a new local government unit is created,
its corporate existence shall commence upon the election and
qualification
of its chief executive and a majority of the members of its sanggunian,
unless some other time is fixed therefor by the law or ordinance
creating
it.cralaw:red
SEC. 15. Political and
Corporate Nature of Local Government Units. - Every local
government
unit created or recognized under this Code is a body politic and
corporate
endowed with powers to be exercised by it in conformity with law. As
such,
it shall exercise powers as a political subdivision of the national
government
and as a corporate entity representing the inhabitants of its territory.cralaw:red
SEC. 16. General Welfare.
- Every local government unit shall exercise the powers expressly
granted,
those necessarily implied therefrom, as well as
powers necessary,
appropriate,
or incidental for its efficient and effective governance, and those
which
are essential to the promotion of the general welfare. Within their
respective
territorial jurisdictions, local government units shall ensure and
support,
among other things, the preservation and enrichment of culture, promote
health and safety, enhance the
right of the people to a balanced ecology, encourage and support the
development
of appropriate and self-reliant scientific and technological
capabilities, improve
public
morals, enhance economic prosperity and social justice, promote full
employment
among their residents, maintain peace andorder,
and preserve the comfort and convenience of their inhabitants.cralaw:red
SEC. 17. Basic Services
and Facilities. - (a) Local government units shall endeavor to be
self-reliant
and shall continue exercising the powers and discharging the duties and
functions currently vested upon them. They shall also discharge the
functions
and responsibilities of national agencies and
offices devolved to them
pursuant
to this Code. Local government units shall likewise exercise such other
powers and discharge such other functions and responsibilities as are
necessary,
appropriate, or incidental to efficient and effective provision of the
basic services and facilities enumerated herein.
(b)
Such basic services and facilities include, but are not
limited to, the following:chanrobles virtual law library
(1)For a Barangay:chanroblesvirtuallawlibrary
(i) Agricultural support
services which include planting materials distribution system and
operation
of farm produce collection and buying
stations;
(ii) Health and social
welfare
services which include maintenance of barangay health center and
day-care
center;
(iii) Services and
facilities
related to general hygiene and sanitation, beautification, and solid
waste
collection;
(iv) Maintenance of
katarungang
pambarangay;
(v) Maintenance of
barangay
roads and bridges and water supply systems
(vi) Infrastructure
facilities
such as multi- purpose hall, multipurpose pavement, plaza, sports
center,
and other similar facilities;
(vii) Information and
reading
center; and
(viii) Satellite or
public
market, where viable;
(2) For a municipality:chanroblesvirtuallawlibrary
(i) Extension and
on-site
research services and facilities related to agriculture and fishery
activities
which include dispersal of livestock and poultry,
fingerlings, and other seeding materials for aquaculture; palay, corn,
and vegetable seed farms; medicinal plant gardens; fruit tree, coconut,
and other kinds of seedling nurseries; demonstration farms; quality
control
of copra and improvement and development of local distribution
channels,
preferably through cooperatives; interbarangay irrigation system; water
and soil resource utilization and conservation
projects; and
enforcement of
fishery laws in municipal waters including the conservation of
mangroves;
(ii) Pursuant to
national
policies and subject to supervision, control and review of the DENR,
implementation
of community-based forestry projects which
include integrated social forestry programs and similar projects;
management
and control of communal forests with an area not exceeding fifty (50)
square
kilometers; establishment of tree parks, greenbelts, and similar forest
development projects;
(iii) Subject to the
provisions
of Title Five, Book I of this Code, health services which include the
implementation
of programs and projects on primary
health care, maternal and child care, and communicable and
non-communicable
disease control services; access to secondary and tertiary
health services;
purchase of
medicines, medical supplies, and equipment needed to carry out the
services
herein enumerated;
(iv) Social welfare
services
which include programs and projects on child and youth welfare, family
and community welfare, women's welfare, welfare
of the elderly and
disabled
persons; community-based rehabilitation programs for vagrants, beggars,
street children, scavengers, juvenile delinquents, and victims of drug
abuse; livelihood and other pro-poor
projects; nutrition
services;
and family planning services;
(v) Information services
which include investments and job placement information systems, tax
and
marketing information systems, and maintenance of a public library;
(vi) Solid waste
disposal
system or environmental management system and services or facilities
related
to general hygiene and sanitation;
(vii) Municipal
buildings,
cultural centers, public parks including freedom parks, playgrounds,
and
sports facilities and equipment, and other similar
facilities;
(viii) Infrastructure
facilities
intended primarily to service the needs of the residents of the
municipality
and which are funded out of municipal funds including, but not limited
to, municipal roads and bridges; school buildings and other facilities
for public elementary and secondary schools; clinics, health centers
and
other health facilities necessary to carry out health services;
communal
irrigation, small water impounding projects and other similar projects;
fish ports; artesian wells, spring development,
rainwater collectors and
water
supply systems; seawalls, dikes, drainage and sewerage, and flood
control;
traffic signals and road signs; and similar
facilities;
(ix) Public markets,
slaughterhouses
and other municipal enterprises;
(x) Public cemetery;
(xi) Tourism facilities
and other tourist attractions, including the acquisition of equipment,
regulation and supervision of business concessions, and security
services
for such facilities; and
(xii) Sites for police
and
fire stations and substations and the municipal jail;
(3) For a Province:chanroblesvirtuallawlibrary
(i) Agricultural
extension
and on-site research services and facilities which include the
prevention
and control of plant and animal pests and
diseases; dairy farms,
livestock
markets, animal breeding stations, and artificial insemination centers;
and assistance in the organization of farmers'
and fishermen's cooperatives and other collective organizations, as
well
as the transfer of appropriate technology;
(ii) Industrial research
and development services, as well as the transfer of appropriate
technology;
(iii) Pursuant to
national
policies and subject to supervision, control and review of the DENR,
enforcement
of forestry laws limited to community-based forestry projects,
pollution
control law, small-scale mining law, and other
laws on the protection
of
the environment; and mini-hydro electric projects for local purposes;
(iv) Subject to the
provisions
of Title Five, Book I of this Code, health services which include
hospitals
and other tertiary health services;
(v) Social welfare
services
which include pro grams and projects on rebel returnees and evacuees;
relief
operations; and, population development services;
(vi) Provincial
buildings,
provincial jails, freedom parks and other public assembly areas, and
other
similar facilities;
(vii) Infrastructure
facilities
intended to service the needs of the residents of the province and
which
are funded out of provincial funds including, but not limited to,
provincial
roads and bridges; inter-municipal waterworks, drainage and sewerage,
flood
control, and irrigation systems; reclamation projects; and similar
facilities;
(viii) Programs and
projects
for low-cost housing and other mass dwellings, except those funded by
the
Social Security System (SSS), Government Service Insurance System
(GSIS),
and the Home Development Mutual Fund (HDMF): Provided, That national
funds
for these programs and projects shall be equitably allocated among the
regions in proportion to the ratio of the homeless to the population;
(ix) Investment support
services, including access to credit financing;
(x) Upgrading and
modernization
of tax information and collection services through the use of computer
hardware and software and other means;
(xi) Inter-municipal
telecommunications
services, subject to national policy guidelines; and
(xii) Tourism
development
and promotion programs;
(4) For a City:chanroblesvirtuallawlibrary
All the services and facilities
of the municipality and province, and in addition thereto, the
following:chanrobles virtual law library
(i) Adequate
communication
and transportation facilities;
(ii) Support for
education,
police and fire services and facilities.
(c) Notwithstanding the provisions
of subsection (b) hereof, public works and infrastructure projects and
other facilities funded by the national government under the annual
General
Appropriations Act, other special laws, pertinent executive orders, and
those wholly or partially funded from foreign sources, are not covered
under this Section, except in those cases
where the local government
unit
concerned is duly designated as the implementing agency for such
projects,
facilities, programs, and services.
(d) The designs, plans,
specifications, testing of materials, and the procurement of equipment
and materials from both foreign and local sources
necessary for the
provision
of the foregoing services and facilities shall be undertaken by the
local
government unit concerned, based on national
policies, standards and
guidelines.
(e) National agencies or
offices concerned shall devolve to local government units the
responsibility
for the provision of basic services and facilities enumerated in this
Section
within six (6) months after the effectivity of this Code.
As used in this Code, the
term "devolution" refers to the act by which the national government
confers
power and authority upon the various local government units to perform
specific functions and responsibilities.
(f) The national
government
or the next higher level of local government unit may provide or
augment
the basic services and facilities assigned to a
lower level of local
government
unit when such services or facilities are not made available or, if
made
available, are inadequate to meet the
requirements of its
inhabitants.
(g) The basic services and
facilities hereinabove enumerated shall be funded from the share of
local
government units in the proceeds of national
taxes and other local
revenues
and funding support from the national government, its instrumentalities
and government-owned or -controlled corporations which are tasked by
law
to establish and maintain such services
or facilities. Any fund or resource available for the use of local
government
units shall be first allocated for the provision of basic services or
facilities
enumerated in subsection (b) hereof before applying the same for other
purposes, unless otherwise provided in this Code.
(h) The Regional offices
of national agencies or offices whose functions are devolved to local
government
units as provided herein shall be phased out within one (1) year from
the
approval of this Code. Said national agencies and offices may establish
such field units as may be necessary for monitoring purposes and
providing
technical assistance to local government units. The properties,
equipment,
and other assets of these regional offices shall be distributed to the
local government units in the region in accordance
with the rules and regulations issued by the oversight committee
created
under this Code.
(i) The devolution
contemplated
in this Code shall include the transfer to local government units of
the
records, equipment, and other assets and personnel of national agencies
and offices corresponding to the devolved powers, functions, and
responsibilities.
Personnel of said national
agencies or offices shall be absorbed by the local government units to
which they belong or in whose areas they are assigned to the extent
that
it is administratively viable as determined by the said oversight
committee:
Provided, That the rights accorded to such personnel pursuant to civil
service law, rules and regulations shall not be
impaired: Provided,
Further,
That regional directors who are career executive service officers and
other
officers of similar rank in the said regional offices who cannot be
absorbed
by the local government unit shall be retained by the national
government,
without any diminution of rank, salary or tenure.
(j) To ensure the active
participation of the private sector in local governance, local
government
units may, by ordinance, sell, lease, encumber, or otherwise dispose of
public economic enterprises owned by them
in their proprietary
capacity.
Costs may also be charged
for the delivery of basic services or facilities enumerated in this
Section.cralaw:red
SEC. 18. Power to Generate
and Apply Resources. - Local government units shall have the power
and authority to establish an organization that shall
be responsible for the
efficient
and effective implementation of their development plans, program
objectives
and priorities; to create their own
sources of revenue and to
levy taxes, fees, and charges which shall accrue exclusively for their
use and disposition and which shall be retained by
them; to have a just share
in national taxes which shall be automatically and directly released to
them without need of any further action; to have
an equitable share in the
proceeds from the utilization and development of the national wealth
and
resources within their respective territorial
jurisdictions including
sharing the same with the inhabitants by way of direct benefits; to
acquire,
develop, lease, encumber, alienate, or otherwise dispose of real or
personal
property held by them in their proprietary capacity and to apply their
resources and assets for productive, developmental, or welfare
purposes,
in the exercise or furtherance of their governmental or proprietary
powers
and functions and thereby ensure their development into self-reliant
communities
and active participants in the attainment of national goals.
SEC. 19. Eminent
Domain.
- A local government unit may, through its chief executive and
acting
pursuant to an ordinance, exercise the power of eminent domain for
public
use, or purpose, or welfare for the benefit of the poor and the
landless,
upon payment of just compensation, pursuant to the provisions of the
Constitution
and pertinent laws: Provided, however, That
the power of eminent domain may not be exercised unless a valid and
definite
offer has been previously made to the owner, and such offer was not
accepted:
Provided, further, That the local government unit may
immediately take
possession
of the property upon the filing of the expropriation proceedings and
upon
making a deposit with the proper court of at least fifteen percent
(15%)
of the fair market value of the property based on the current tax
declaration
of the property to be expropriated: Provided, finally, That, the amount
to be paid for the expropriated property
shall be determined by the proper court, based on the fair market value
at the time of the taking of the property.
SEC. 20. Reclassification
of Lands. - (a) A city or municipality may, through an ordinance
passed
by the sanggunian after conducting public hearings for the purpose,
authorize
the reclassification of agricultural lands and provide for the manner
of
their utilization or disposition in the following cases: (1) when the
land
ceases to be economically feasible and sound
for agricultural purposes as determined by the Department of
Agriculture
or (2) where the land shall have substantially greater economic value
for
residential, commercial, or industrial purposes, as determined by the
sanggunian
concerned: Provided, That such reclassification shall be limited to the
following percentage of the total agricultural land area at the time of
the passage of the ordinance:chanrobles virtual law library
(1) For highly urbanized
and independent component cities, fifteen percent (15%);
(2) For component cities
and first to third class municipalities, ten percent (10%); and
(3) For fourth to sixth
class municipalities, five percent (5%): Provided, further, That
agricultural
lands distributed to agrarian reform beneficiaries
pursuant to Republic Act Numbered Sixty-six hundred fifty-seven (R.A.
No.
6657), otherwise known as "The Comprehensive Agrarian
Reform Law",
shall not
be affected by the said reclassification and the conversion of such
lands
into other purposes shall be governed by Section65 of said Act.
(b) The President may, when
public interest so requires and upon recommendation of the National
Economic
and Development Authority, authorize a city or municipality to
reclassify
lands in excess of the limits
set in the next preceding paragraph.
(c) The local government
units shall, in conformity with existing laws, continue to prepare
their
respective comprehensive land use plans enacted
through zoning ordinances
which shall be the primary and dominant bases for the future use of
land
resources: Provided, That the requirements for food
production, human
settlements,
and industrial expansion shall be taken into consideration in the
preparation
of such plans.
(d) Where approval by a
national agency is required for reclassification, such approval shall
not
be unreasonably withheld. Failure to act on a
proper and complete
application
for reclassification within three (3) months from receipt of the same
shall
be deemed as approval thereof.
(e) Nothing in this
Section
shall be construed as repealing, amending, or modifying in any manner
the
provisions of R.A. No. 6657.
SEC. 21. Closure and
Opening of Roads. - (a) A local government unit may, pursuant to
an
ordinance, permanently or temporarily close or open any
local road, alley, park,
or
square falling within its jurisdiction: Provided, however, That in case
of permanent closure, such ordinance must be approved by at least
two-thirds
(2/3) of all the members of the sanggunian,
and when necessary, an adequate substitute for the public facility that
is subject to closure is provided.
(b) No such way or place
or any part thereof shall be permanently closed without making
provisions
for the maintenance of public safety therein. A property thus
permanently
withdrawn from public use may be used or conveyed for any purpose for
which
other real property belonging to the local government unit concerned
may
be lawfully used or conveyed: Provided, however, That no freedom park
shall
be closed permanently without provision for its transfer or relocation
to a new site.
(c) Any national or local
road, alley, park, or square may be temporarily closed during an actual
emergency, or fiesta celebrations, public rallies, agricultural or
industrial
fairs, or an undertaking of public works and highways,
telecommunications,
and waterworks projects, the duration of which shall be specified by
the
local chief executive concerned in a written order: Provided, however,
That no national or local road, alley, park, or square shall set
temporarily
closed for athletic, cultural, or civic activities not officially
sponsored,
recognized, or approved by the
local government unit
concerned.
(d) Any city,
municipality,
or barangay may, by a duly enacted ordinance, temporarily close and
regulate
the use of any local street, road, thoroughfare, or any other public
place
where shopping malls, Sunday, flea or night markets, or shopping areas
may be established and where goods, merchandise, foodstuffs,
commodities,
or articles of commerce may be sold and dispensed to the general public.
SEC. 22. Corporate
Powers.
- (a) Every local government unit, as a corporation, shall have the
following
powers:chanroblesvirtuallawlibrary
(1) To have continuous
succession
in its corporate name;
(2) To sue and be sued;
(3) To have and use a
corporate
seal;
(4) To acquire and
convey
real or personal property;
(5) To enter into
contracts;
and
(6) To exercise such
other
powers as are granted to corporations, subject to the limitations
provided
in this Code and other laws.
(b) Local government units may
continue using, modify, or change their existing corporate seals:
Provided,
That newly established local government units or those without
corporate
seals may create their own corporate seals which shall be registered
with
the Department of the Interior and Local Government: Provided, further,
That any change of corporate seal shall also be registered as provided
herein.
(c) Unless otherwise
provided
in this Code, no contract may be entered into by the local chief executive
in behalf of the local government unit without prior authorization by
the
sanggunian concerned. A legible copy of such contract shall be posted
at
a conspicuous place in the provincial capitol or the city, municipal or
barangay hall.
(d) Local government units
shall enjoy full autonomy in the exercise of their proprietary
functions
and in the management of their economic enterprises, subject to the
limitations
provided in this Code and other applicable
laws.
SEC. 23. Authority to
Negotiate and Secure Grants. - Local chief executives may, upon
authority
of the sanggunian, negotiate and secure financial
grants or donations in
kind,
in support of the basic services or facilities enumerated under Section
17 hereof, from local and foreign assistance agencies without necessity
of securing clearance or approval therefor from any department, agency,
or office of the national government or from any higher local
government
unit: Provided, That projects financed by
such grants or assistance
with
national security implications shall be approved by the national agency
concerned: Provided, further, That when such national agency fails to
act
on the request for approval within thirty (30) days from receipt
thereof,
the same shall be deemed approved.
The local chief executive
shall, within thirty (30) days upon signing of such grant agreement or
deed of donation, report the nature, amount, and terms of such
assistance
to both Houses of Congress and the President.
SEC. 24. Liability for
Damages. - Local government units and their officials are not
exempt
from liability for death or injury to persons or
damage to property.
CHAPTER 3. - INTERGOVERNMENTAL
RELATIONSArticle One. -
National Government
and Local Government UnitsSEC. 25. National
Supervision
over Local Government Units. - (a) Consistent with the basic policy
on local autonomy, the President shall exercise general supervision
over
local government units to ensure that their acts are within the scope
of
their prescribed powers and functions.
The President shall exercise
supervisory authority directly over provinces, highly urbanized cities,
and independent component cities; through the province with respect to
component cities and municipalities; and through the city and
municipality
with respect to barangays.cralaw:red
(b) National agencies and
offices with project implementation functions shall coordinate with one
another and with the local government units concerned in the discharge
of these functions. They shall ensure the participation of local
government
units both in the planning and implementation of said national projects.cralaw:red
(c) The President may,
upon request of the local government unit concerned, direct the
appropriate
national agency to provide financial, technical, or other forms of
assistance
to the local government unit. Such assistance shall be extended at no
extra
cost to the local government unit concerned.cralaw:red
(d) National agencies
and offices including government-owned or -controlled corporations with
field units or branches in a province, city, or municipality shall
furnish
the local chief executive concerned, for his infor mation and guidance,
monthly reports including duly certified budgetary allocations and
expenditures.cralaw:red
SEC. 26. Duty of National
Government Agencies in the Maintenance of Ecological Balance. - It
shall be the duty of every national agency or government-owned or
-controlled
corporation authorizing or involved in the planning and implementation
of any project or program that may cause pollution, climatic change,
depletion
of non-renewable resources, loss of crop land, rangeland, or forest
cover,
and extinction of animal or plant species, to consult with the local
government
units, nongovernmental organizations, and other sectors concerned and
explain
the goals and objectives of the project or program, its impact upon the
people and the community in terms of environmental or ecological
balance,
and the measures that will be undertaken to prevent or minimize the
adverse
effects thereof.cralaw:red
SEC. 27. Prior Consultations
Required.- No project or program shall be implemented by government
authorities unless the consultations mentioned in Sections 2 (c) and 26
hereof are complied with, and prior approval of the sanggunian
concerned
is obtained: Provided, That occupants in areas where such projects are
to be implemented shall not be evicted unless appropriate relocation
sites
have been provided, in accordance with the provisions of the
Constitution.
Article Two. -
Relations with
the Philippine National PoliceSEC. 28. - Powers of
Local
Chief Executives over the Units of the Philippine National Police.
- The extent of operational supervision and control of local chief
executives
over the police force, fire protection unit, and jail management
personnel
assigned in their respective jurisdictions shall be governed by the
provisions
of Republic Act Numbered Sixty-nine hundred seventy-five (R.A. No.
6975),
otherwise known as "The Department of the Interior and Local
Government
Act of 1990", and the rules and regulations issued pursuant thereto.
Article Three. -
Inter-Local
Government RelationsSEC. 29. Provincial
Relations
with Component Cities and Municipalities. - The province, through
the
governor, shall ensure that every component city and municipality
within
its territorial jurisdiction acts within the scope of its prescribed
powers
and functions. Highly urbanized cities and independent component cities
shall be independent of the province.
SEC. 30. Review of Executive
Orders. - (a) Except as otherwise provided under the Constitution
and
special statutes, the governor shall review all executive orders
promulgated
by the component city or municipal Mayor within his jurisdiction. The
city
or municipal Mayor shall review all executive orders promulgated by the
punong barangay within his jurisdiction. Copies of such orders shall be
forwarded to the governor or the city or municipal Mayor, as the case
may
be, within three (3) days from their issuance. In all instances of
review,
the local chief executive concerned shall ensure that such executive
orders
are within the powers granted by law and in conformity with provincial,
city, or municipal ordinances.cralaw:red
(b) If the governor or the
city or municipal Mayor fails to act on said executive orders within
thirty
(30) days after their submission, the same shall be deemed consistent
with
law and therefore valid.cralaw:red
SEC. 31. Submission of
Municipal Questions to the Provincial Legal Officer or Prosecutor.
- In the absence of a municipal legal officer, the municipal government
may secure the opinion of the provincial legal officer, and in the
absence
of the latter, that of the provincial prosecutor on any legal question
affecting the municipality.cralaw:red
SEC. 32. City and Municipal
Supervision over Their Respective Barangays. - The city or
municipality,
through the city or municipal Mayor concerned, shall exercise general
supervision
over component barangays to ensure that said barangays act within the
scope
of their prescribed powers and functions.cralaw:red
SEC. 33. Cooperative Undertakings
Among Local Government Units. - Local government units may, through
appropriate ordinances, group themselves, consolidate, or coordinate
their
efforts, services, and resources for purposes commonly beneficial to
them.
In support of such undertakings, thelocal government units involved
may,
upon approval by the sanggunian concerned after a public hearing
conducted
for the purpose, contribute funds, real estate, equipment, and other
kinds
of property and appoint or assign personnel under such terms and
conditions
as may be agreed upon by the participating local units through
Memoranda
of Agreement.
CHAPTER 4. - RELATIONS
WITH
PEOPLE'S AND NONGOVERNMENTAL ORGANIZATIONSSEC. 34. Role of
People's
and Nongovernmental Organizations. - Local government units shall
promote
the establishment and operation of people's and nongovernmental
organizations
to become active partners in the pursuit of local autonomy.
SEC. 35. Linkages with
People's and Non-Governmental Organizations. - Local government
units
may enter into joint ventures and such other cooperative arrangements
with
people's and nongovernmental organizations to engage in the delivery of
certain basic services, capability-building and livelihood projects,
and
to develop local enterprises designed to improve productivity and
income,
diversify agriculture, spur rural industrialization, promote ecological
balance, and enhance the economic and social well-being of the people.cralaw:red
SEC. 36. Assistance to
People's and Nongovernmental Organizations. - A local government
unit
may, through its local chief executive and with the concurrence of the
sanggunian concerned, provide assistance, financial or otherwise, to
such
people's and nongovernmental organizations for economic,
socially-oriented,
environmental, or cultural projects to be implemented within its
territorial
jurisdiction.
CHAPTER 5. - LOCAL
PREQUALIFICATION,
BIDS AND AWARDS COMMITTEESEC. 37. Local
Prequalification,
Bids and Awards Committee (Local PBAC). - (a) There is hereby
created
a local prequalification, bids and awards committee in every province,
city, and municipality, which shall be primarily responsible for the
conduct
of prequalification of contractors, bidding, evaluation of bids, and
the
recommendation of awards concerning local infrastructure projects. The
governor or the city or municipal Mayor shall act as the chairman with
the following as members:chanroblesvirtuallawlibrary
(1) The chairman of the
appropriations committee of the sanggunian concerned;
(2) A representative
of the
minority party in the sanggunian concerned, if any, or if there be
none,
one (1) chosen by said sanggunian from among its members;
(3) The local
treasurer;
(4) Two (2)
representatives
of nongovernmental organizations that are represented in the local
development
council concerned, to be chosen by the organizations themselves; and cralaw:red
(5) Any
practicing
certified public accountant from the private sector, to be designated
by
the local chapter of the Philippine Institute of Certified Public
Accountants,
if any.cralaw:red
Representatives of the
Commission on Audit shall observe the proceedings of such committee and
shall certify that the rules and procedures for prequalification, bids
and awards have been complied with.
(b) The agenda and
other information relevant to the meetings of such committee shall be
deliberated
upon by the committee at least one (1) week before the holding of such
meetings.cralaw:red
(c) All meetings of the committee
shall be held in the provincial capitol or the city or municipal hall.
The o;O7 minutes of such meetings of the committee and any decision
made
therein shall be duly recorded, posted at a prominent place in the
provincial
capitol or the city or municipal hall, and delivered by the most
expedient
means to elective local officials concerned.cralaw:red
SEC. 38. Local Technical
Committee. - (a) There is hereby created a local technical
committee
in every province, city and municipality to provide technical
assistance
to the local prequalification, bids and awards committees. It shall be
composed of the provincial, city or municipal engineer, the local
planning
and development coordinator, and such other officials designated by the
local prequalification, bids and awards committee.cralaw:red
(b) The chairman of the local
technical committee shall be designated by the local prequalification,
bids and awards committee and shall attend its meeting in order to
present
the reports and recommendations of the local technical committee.
TITLE TWO. - ELECTIVE OFFICIALSCHAPTER 1. - QALIFICATIONS
AND ELECTIONSEC. 39. Qualifications.
- (a) An elective local official must be a citizen of the Philippines;
a registered voter in the barangay, municipality, city, or province or,
in the case of a member of the sangguniang panlalawigan, sangguniang
panlungsod,
or sanggunian bayan, the district where he intends to be elected; a
resident
therein for at least one (1) year immediately preceding the day of the
election; and able to read and write Filipino or any other local
language
or dialect.
(b) Candidates for
the position of governor, vice- governor or member of the sangguniang
panlalawigan,
or Mayor, vice-mayor or member of the sangguniang panlungsod of highly
urbanized cities must be at least twenty-three (23) years of age on
election
day.cralaw:red
(c) Candidates for
the position of Mayor or vice-mayor of independent component cities,
component
cities, or municipalities must be at least twenty-one (21) years of age
on election day.cralaw:red
(d) Candidates for
the position of member of the sangguniang panlungsod or sangguniang
bayan
must be at least eighteen (18) years of age on election day.cralaw:red
(e) Candidates for
the position of punong barangay or member of the sangguniang barangay
must
be at least eighteen (18) years of age on election day.cralaw:red
(f) Candidates for
the sangguniang kabataan must be at least fifteen (15) years of age but
not more than twenty-one (21) years of age on election day.cralaw:red
SEC. 40. Disqualifications.
- The following persons are disqualified from running for any elective
local position:chanrobles virtual law library
(a) Those sentenced
by final judgment for an offense involving moral turpitude or for an
offense
punishable by one (1) year or more of imprisonment, within two (2)
years
after serving sentence; (b) Those removed from office as a result of an
administrative case;
(c) Those convicted
by final judgment for violating the oath of allegiance to the Republic;
(d) Those with dual
citizenship;
(e) Fugitives from
justice in criminal or nonpolitical cases here or abroad;
(f) Permanent residents
in a foreign country or those who have acquired the right to reside
abroad
and continue to avail of the same right after the effectivity of this
Code; and cralaw:red
(g) The insane or feeble-minded.cralaw:red
SEC. 41. Manner of Election.
- (a) The governor, vice- governor, city Mayor, city vice-mayor,
municipal
Mayor, municipal vice-mayor, and punong barangay shall be elected at
large
in their respective units by the qualified voters therein. However, the
sangguniang kabataan chairman for each barangay shall be elected by the
registered voters of the katipunan ng kabataan, as provided in this
Code.cralaw:red
(b) The regular members
of the sangguniang panlalawigan, sangguniang panlungsod, and
sangguniang
bayan shall be elected by district, as may be provided for by law.
Sangguniang
barangay members shall be elected at large. The presidents of the
leagues
of sanggunian members of component cities and municipalities shall
serve
as ex officio members of the sangguniang panlalawigan concerned. The
presidents
of the liga ng mga barangay and the pederasyon ng mga sangguniang
kabataan
elected by their respective chapters, as provided in this Code, shall
serve
as ex officio members of the sangguniang panlalawigan, sangguniang
panlungsod,
and sangguniang bayan.cralaw:red
(c) In addition thereto,
there shall be one (1) sectoral representative from the women, one (1)
from the workers, and one (1) from any of the following sectors: the
urban
poor, indigenous cultural communities, disabled persons, or any other
sector
as may be determined by the sanggunian concerned within ninety (90)
days
prior to the holding of the next local elections, as may be provided
for
by law. The Comelec shall promulgate the rules and regulations to
effectively
provide for the election of such sectoral representatives.cralaw:red
SEC. 42. Date of Election.
- Unless otherwise provided by law, the elections for local officials
shall
be held every three (3) years on the second Monday of May.cralaw:red
SEC. 43. Term of Office.
- (a) The term of office of all local elective officials elected after
the effectivity of this Code shall be three (3) years, starting from
noon
of June 30, 1992 or such date as may be provided for by law, except
that
of elective barangay officials: Provided, That all local officials
first
elected during the local elections immediately following the
ratification
of the 1987 Constitution shall serve until noon of June 30, 1992.cralaw:red
(b) No local elective
official shall serve for more than three (3) consecutive terms in the
same
position. Voluntary renunciation of the office for any length of time
shall
not be considered as an interruption in the continuity of service for
the
full term for which the elective official concerned was elected.cralaw:red
(c) The term of office
of barangay officials and members of the sangguniang kabataan shall be
for three (3) years, which shall begin after the regular election of
barangay
officials on the second Monday of May 1994.
CHAPTER 2. - VACANCIES
AND
SUCCESSIONSEC. 44. Permanent
Vacancies
in the Offices of the Governor, Vice-Governor, Mayor, and Vice-Mayor.
- If a permanent vacancy occurs in the office of the governor or Mayor,
the vice-governor or vice-mayor concerned shall become the governor or
Mayor. If a permanent vacancy occurs in the offices of the governor,
vice-governor,
Mayor, or vice-mayor, the highest ranking sanggunian member or, in case
of his permanent inability, the second highest ranking sanggunian
member,
shall become the governor, vice-governor, Mayor or vice-mayor, as the
case
may be. Subsequent vacancies in the said office shall be filled
automatically
by the other sanggunian members according to their ranking as defined
herein.
(b) If a permanent
vacancy occurs in the office of the punong barangay, the highest
ranking
sanggunian barangay member or, in case of his permanent inability, the
second highest ranking sanggunian member, shall become the punong
barangay.cralaw:red
(c) A tie between or
among the highest ranking sanggunian members shall be resolved by the
drawing
of lots.cralaw:red
(d) The successors
as defined herein shall serve only the unexpired terms of their
predecessors.
For purposes of this
Chapter,
a permanent vacancy arises when an elective local official fills a
higher
vacant office, refuses to assume office, fails to qualify, dies, is
removed
from office, voluntarily resigns, or is otherwise permanently
incapacitated
to discharge the functions of his office.cralaw:red
For purposes of succession
as provided in this Chapter, ranking in the sanggunian shall be
determined
on the basis of the proportion of votes obtained by each winning
candidate
to the total number of registered voters in each district in the
immediately
preceding local election.cralaw:red
SEC. 45. Permanent Vacancies
in the Sanggunian. - (a) Permanent vacancies in the sanggunian
where
automatic successions provided above do not apply shall be filled by
appointment
in the following manner:chanrobles virtual law library
(1) The President,
through
the Executive Secretary, in the case of the sangguniang panlalawigan
and
the sangguniang panlungsod of highly urbanized cities and independent
component
cities;
(2) The governor, in
the
case of the sangguniang panlungsod of component cities and the
sangguniang
bayan;
(3) The city or
municipal
Mayor, in the case of sangguniang barangay, upon recommendation of the
sangguniang barangay concerned.cralaw:red
(b) Except for the sangguniang
barangay, only the nominee of the political party under which the
sanggunian
member concerned had been elected and whose elevation to the position
next
higher in rank created the last vacancy in the sanggunian shall be
appointed
in the manner hereinabove provided. The appointee shall come from the
same
political party as that of the sanggunian member who caused the vacancy
and shall serve the unexpired term of the vacant office. In the
appointment
herein mentioned, a nomination and a certificate of membership of the
appointee
from the highest official of the political party concerned are
conditions
sine qua non, and any appointment without such nomination and
certification
shall be null and void ab initio and shall be a ground for
administrative
action against the official responsible therefor.
(c) In case the permanent
vacancy is caused by a sanggunian member who does not belong to any
political
party, the local chief executive shall, upon recommendation o;O7 of the
sanggunian concerned, appoint a qualified person to fill the vacancy.cralaw:red
(d) In case of vacancy in
the representation of the youth and the barangay in the sanggunian,
said
vacancy shall be filled automatically by the official next in rank of
the
organization concerned.cralaw:red
SEC. 46. Temporary Vacancy
in the Office of the Local Chief Executive. - (a) When the
governor,
city or municipal Mayor, or punong barangay is temporarily
incapacitated
to perform his duties for physical or legal reasons such as, but not
limited
to, leave of absence, travel abroad, and suspension from office, the
vice-governor,
city or municipal vice-mayor, or the highest ranking sangguniang
barangay
member shall automatically exercise the powers and perform the duties
and
functions of the local chief executive concerned, except the power to
appoint,
suspend, or dismiss employees which can only be exercised if the period
of temporary incapacity exceeds thirty (30) working days.cralaw:red
(b) Said temporary
incapacity shall terminate upon submission to the appropriate
sanggunian
of a written declaration by the local chief executive concerned that he
has reported back to office. In cases where the temporary incapacity is
due to legal causes, the local chief executive concerned shall also
submit
necessary documents showing that said legal causes no longer exist.cralaw:red
(c) When the incumbent
local chief executive is traveling within the country but outside his
territorial
jurisdiction for a period not exceeding three (3) consecu tive days, he
may designate in writing the officer-in-charge of the said office. Such
authorization shall specify the powers and functions that the local
official
concerned shallexercise in the absence of the local chief executive
except
the power to appoint, suspend, or dismiss employees.cralaw:red
(d) In the event, however,
that the local chief executive concerned fails or refuses to issue such
authorization, the vice-governor, the city or municipal vice-mayor, or
the highest ranking sangguniang barangay member, as the case may be,
shall
have the right to assume the powers, duties, and functions of the said
office on the fourth (4th) day of absence of the said local chief
executive,
subject to the limitations provided in subsection (c) hereof.cralaw:red
(e) Except as provided
above, the local chief executive shall in no case authorize any local
official
to assume the powers, duties, and functions of the office, other than
the
vice-governor, the city or municipal vice- Mayor, or the highest
ranking
sangguniang barangay member, as the case may be.cralaw:red
SEC. 47. Approval of Leaves
of Absence. - (a) Leaves of absence of local elective officials
shall
be approved as follows: (1) Leaves of absence of the governor and the
Mayor
of a highly urbanized city or an independent component city shall be
approved
by the President or his duly authorized representative;
(2) Leaves of absence
of a vice-governor or a city or municipal vice-mayor shall be approved
by the local chief executive concerned: Provided, That the leaves of
absence
of the members of the sanggunian and its employees shall be approved by
the vice-governor or city or municipal vice- mayor concerned;
(3) Leaves of absence of
the component city or municipal Mayor shall be approved by the
governor; and cralaw:red
(4) Leaves of absence of
a punong barangay shall be approved by the city or municipal mayor:
Provided,
That leaves of absence of sangguniang barangay members shall be
approved
by the punong barangay.cralaw:red
(b) Whenever the application
for leave of absence hereinabove specified is not acted upon within
five
(5) working days after receipt thereof, the application for leave of
absence
shall be deemed approved.
CHAPTER 3. - LOCAL
LEGISLATION
SEC. 48. Local Legislative
Power. - Local legislative power shall be exercised by the
sangguniang
panlalawigan for the province; the sangguniang panlungsod for the city;
the sangguniang bayan for the municipality; and the sangguniang
barangay
for the barangay.
SEC. 49. Presiding Officer.
- (a) The vice-governor shall be the presiding officer of the
sangguniang
panlalawigan; the city vice-mayor, of the sangguniang panlungsod; the
municipal
vice-mayor, of the sangguniang bayan; and the punong barangay, of the
sangguniang
barangay. The presiding officer shall vote only to break a tie.
(b) In the event of
the inability of the regular Presiding officer to preside at a
sanggunian
session, the members present and constituting a quorum shall elect from
among themselves a temporary presiding officer. He shall certify within
ten (10) days from the passage of ordinances enacted and resolutions
adopted
by the sanggunian in the session over which he temporarily presided.cralaw:red
SEC. 50. Internal Rules
of Procedure. - (a) On the first regular session following the
election
of its members and within ninety (90) days thereafter, the sanggunian
concerned
shall adopt or update its existing rules of procedure.cralaw:red
(b) The rules of procedure
shall provide for the following:chanrobles virtual law library
(1) The organization
of the sanggunian and the election of its officers as well as the
creation
of standing committees which shall include, but shall not be limited
to,
the committees on appropriations, women and family, human rights, youth
and sports development, environmental protection, and cooperatives; the
general jurisdiction of each committee; and the election of the
chairman
and members of each committee;
(2) The order and calendar
of business for each session;
(3) The legislative
process;
(4) The parliamentary
procedures which include the conduct of members during sessions;
(5) The discipline
of members for disorderly behavior and absences without justifiable
cause
for four (4) consecutive sessions, for which they may be censured,
reprimanded,
or excluded from the session, suspended for not more than sixty (60)
days,
or expelled: Provided, That the penalty of suspension or expulsion
shall
require the concurrence of at least two-thirds (2/3) vote of all the
sanggunian
members: Provided, further, That a member convicted by final judgment
to
imprisonment of at least one (1) year for any crime involving moral
turpitude
shall be automatically expelled from the sanggunian; and cralaw:red
(6) Such other rules
as the sanggunian may adopt.cralaw:red
SEC. 51. Full Disclosure
of Financial and Business Interests of Sanggunian Members. - (a)
Every
sanggunian member shall, upon assumption to office, make a full
disclosure
of his business and financial interests. He shall also disclose any
business,
financial, or professional relationship or any relation by affinity or
consanguinity within the fourth civil degree, which he may have with
any
person, firm, or entity affected by any ordinance or resolution under
consideration
by the sanggunian of which he is a member, which relationship may
result
in conflict of interest. Such relationship shall include:chanrobles virtual law library
(1) Ownership of stock
or capital, or investment, in the entity or firm to which the ordinance
or resolution may apply; and
(2) Contracts or
agreements
with any person or entity which the ordinance or resolution under
consideration
may affect. In the absence of a specific constitutional or statutory
provision
applicable to this situation, "conflict of interest" refers in general
to one where it may be reasonably deduced that a member of a sanggunian
may not act in the public interest due to some private, pecuniary, or
other
personal considerations that may tend to affect his judgment to the
prejudice
of the service or the public.cralaw:red
(b) The disclosure
required under this Act shall be made in writing and submitted to the
secretary
of the sanggunian or the secretary of the committee of which he is a
member.
The disclosure shall, in all cases, form part of the record of the
proceedings
and shall be made in the following manner:chanrobles virtual law library
(1) Disclosure shall
be made before the member participates in the deliberations on the
ordinance
or resolution under consideration: Provided, That, if the member did
not
participate during the deliberations, the disclosure shall be made
before
voting on the ordinance or resolution on second and third readings; and cralaw:red
(2) Disclosure shall
be made when a member takes a position or makes a privilege speech on a
matter that may affect the business interest, financial connection, or
professional relationship described herein.cralaw:red
SEC. 52. Sessions.
- (a) On the first day of the session immediately following the
election
of its members, the sanggunian shall, by resolution, fix the day, time,
and place of its regular sessions. The minimum number of regular
sessions
shall be once a week for the sangguniang panlalawigan, sangguniang
panlungsod,
and sangguniang bayan, and twice a month for the sangguniang barangay.cralaw:red
(b) When public interest
so demands, special sessions may be called by the local chief executive
or by a majority of the members of the sanggunian.cralaw:red
(c) All sanggunian
sessions shall be open to the public unless a closed-door session is
ordered
by an affirmative vote of a majority of the members present, there
being
a quorum, in the public interest or for reasons of security, decency,
or
morality. No two (2) sessions, regular or special, may be held in a
single
day.cralaw:red
(d) In the case of
special sessions of the sanggunian, a written notice to the members
shall
be served personally at the member's usual place of residence at least
twenty- four (24) hours before the special session is held. Unless
otherwise
concurred in by two-thirds (2/3) vote of the sanggunian members
present,
there being a quorum, no other matters may be considered at a special
session
except those stated in the notice.cralaw:red
(e) Each sanggunian
shall keep a journal and record of its proceedings which may be
published
upon resolution of the sanggunian concerned.cralaw:red
SEC. 53. Quorum. -
(a) A majority of all the members of the sanggunian who have been
elected
and qualified shall constitute a quorum to transact official business.
Should a question of quorum be raised during a session, the presiding
officer
shall immediately proceed to call the roll of the members and
thereafter
announce the results.cralaw:red
(b) Where there is
no quorum, the presiding officer may declare a recess until such time
as
a quorum is constituted, or a majority of the members present may
adjourn
from day to day and may compel the immediate attendance of any member
absent
without justifiable cause by designating a member of the sanggunian, to
be assisted by a member or members of the police force assigned in the
territorial jurisdiction of the local government unit concerned, to
arrest
the absent member and present him at the session.cralaw:red
(c) If there is still
no quorum despite the enforcement of the immediately preceding
subsection,
no business shall be transacted. The presiding officer, upon proper
motion
duly approved by the members present, shall then declare the session
adjourned
for lack of quorum.cralaw:red
SEC. 54. Approval of Ordinances.
- (a) Every ordinance enacted by the sangguniang panlalawigan,
sangguniang
panlungsod, or sangguniang bayan shall be presented to the provincial
governor
or city or municipal mayor, as the case may be. If the local chief
executive
concerned approves the same, he shall affix his signature on each and
every
page thereof; otherwise, he shall veto it and return the same with his
objections to the sanggunian, which may proceed to reconsider the same.
The sanggunian concerned may override the veto of the local chief
executive
by two-thirds (2/3) vote of all its members, thereby making the
ordinance
or resolution effective for all legal intents and purposes.cralaw:red
(b) The veto shall
be communicated by the local chief executive concerned to the
sanggunian
within fifteen (15) days in the case of a province, and ten (10) days
in
the case of a city or a municipality; otherwise, the ordinance shall be
deemed approved as if he had signed it.cralaw:red
(c) ordinances enacted
by the sangguniang barangay shall, upon approval by the majority of all
its members, be signed by the punong barangay.cralaw:red
SEC. 55. Veto Power of
the Local Chief Executive. - (a) The local chief executive may veto
any ordinance of the sangguniang panlalawigan, sangguniang panlungsod,
or sangguniang bayan on the ground that it is ultra vires or
prejudicial
to the public welfare, stating his reasons therefor in writing.cralaw:red
(b) The local chief
executive, except the punong barangay, shall have the power to veto any
particular item or items of an appropriations ordinance, an ordinance
or
resolution adopting a local development plan and public investment
program,
or an ordinance directing the payment of money or creating liability.
In
such a case, the veto shall not affect the item or items which are not
objected to. The vetoed item or items shall not take effect unless the
sanggunian overrides the veto in the manner herein provided; otherwise,
the item or items in the appropriations ordinance of the previous year
corresponding to those vetoed, if any, shall be deemed reenacted.cralaw:red
(c) The local chief
executive may veto an ordinance or resolution only once. The sanggunian
may override the veto of the local chief executive concerned by
two-thirds
(2/3) vote of all its members, thereby making the ordinance effective
even
without the approval of the local chief executive concerned.cralaw:red
SEC. 56. Review of Component
City and Municipal Ordinances or Resolutions by the Sangguniang
Panlalawigan.
- (a) Within three (3) days after approval, the secretary to the
sanggunian
panlungsod or sangguniang bayan shall forward to the sangguniang
panlalawigan
for review, copies of approved ordinances and the resolutions approving
the local development plans and public investment programs formulated
by
the local development councils.cralaw:red
(b) Within thirty
(30) days after receipt of copies of such ordinances and resolutions,
the
sangguniang panlalawigan shall examine the documents or transmit them
to
the provincial attorney, or if there be none, to the provincial
prosecutor
for prompt examination. The provincial attorney or provincial
prosecutor
shall, within a period of ten (10) days from receipt of the documents,
inform the sangguniang panlalawigan in writing of his comments or
recommendations,
which may be considered by the sangguniang panlalawigan in making its
decision.cralaw:red
(c) If the sangguniang
panlalawigan finds that such an ordinance or resolution is beyond the
power
conferred upon the sangguniang panlungsod or sangguniang bayan
concerned,
it shall declare such ordinance or resolution invalid in whole or in
part.
The sangguniang panlalawigan shall enter its action in the minutes and
shall advise the corresponding city or municipal authorities of the
action
it has taken.cralaw:red
(d) If no action has
been taken by the sangguniang panlalawigan within thirty (30) days
after
submission of such an ordinance or resolution, the same shall be
presumed
consistent with law and therefore valid.cralaw:red
SEC. 57. Review of Barangay
Ordinances by the sangguniang panlungsod or sangguniang bayan. -
(a)
Within ten (10) days after its enactment, the sangguniang barangay
shall
furnish copies of all barangay ordinances to the sangguniang panlungsod
or sangguniang bayan concerned for review as to whether the ordinance
is
consistent with law and city or municipal ordinances.cralaw:red
(b) If the sangguniang
panlungsod or sangguniang bayan, as the case may be, fails to take
action
on barangay ordinances within thirty (30) days from receipt thereof,
the
same shall be deemed approved.cralaw:red
(c) If the sangguniang
panlungsod or sangguniang bayan, as the case may be, finds the barangay
ordinances inconsistent with law or city or municipal ordinances, the
sanggunian
concerned shall, within thirty (30) days from receipt thereof, return
the
same with its comments and recommendations to the sangguniang barangay
concerned for adjustment, amendment, or modification; in which case,
the
effectivity of the barangay ordinance is suspended until such time as
the
revision called for is effected.cralaw:red
SEC. 58. Enforcement of
Disapproved ordinances or Resolutions. - Any attempt to enforce any
ordinance or any resolution approving the local development plan and
public
investment program, after the disapproval thereof, shall be sufficient
ground for the suspension or dismissal of the official or employee
concerned.cralaw:red
SEC. 59. Effectivity of
Ordinances or Resolutions. (a) Unless otherwise stated in the
ordinance
or the resolution approving the local development plan and public
investment
program, the same shall take effect after ten (10) days from the date a
copy thereof is posted in a bulletin board at the entrance of the
provincial
capitol or city, municipal, or barangay hall, as the case may be, and
in
at least two (2) other conspicuous places in the local government unit
concerned.cralaw:red
(b) The secretary to
the sanggunian concerned shall cause the posting of an ordinance or
resolution
in the bulletin board at the entrance of the provincial capitol and the
city, municipal, or barangay hall in at least two (2) conspicuous
places
in the local government unit concerned not later than five (5) days
after
approval thereof.
The text of the ordinance
or resolution shall be disseminated and posted in Filipino or English
and
in the language or dialect understood by the majority of the people in
the local government unit concerned, and the secretary to the
sanggunian
shall record such fact in a book kept for the purpose, stating the
dates
of approval and posting.cralaw:red
(c) The gist of all
ordinances with penal sanctions shall be published in a newspaper of
general
circulation within the province where the local legislative body
concerned
belongs. In the absence of any newspaper of general circulation within
the province, posting of such ordinances shall be made in all
municipalities
and cities of the province where the sanggunian of origin is situated.cralaw:red
(d) In the case of
highly urbanized cities, the main features of the ordinance or
resolution
duly enacted or adopted shall, in addition to being posted, be
published
once in a local newspaper of general circulation within the city:
Provided,
That in the absence thereof the ordinance or resolution shall be
published
in any newspaper of general circulation.
CHAPTER 4. - DISCIPLINARY
ACTIONSSEC. 60. Grounds for
Disciplinary
Actions. - An elective local official may be disciplined,
suspended,
or removed from office on any of the following grounds:chanroblesvirtuallawlibrary
(a) Disloyalty to the
Republic of the Philippines;
(b) Culpable violation
of the Constitution;
(c) Dishonesty, oppression,
misconduct in office, gross negligence, or dereliction of duty;
(d) Commission of any
offense involving moral turpitude or an offense punishable by at least
prision mayor;
(e) Abuse of authority;
(f) Unauthorized absence
for fifteen (15) consecutive working days, except in the case of
members
of the sangguniang panlalawigan, sangguniang panlungsod, sangguniang
bayan,
and sangguniang barangay;
(g) Application for,
or acquisition of, foreign citizenship or residence or the status of an
immigrant of another country; and cralaw:red
(h) Such other grounds
as may be provided in this Code and other laws. An elective local
official
may be removed from office on the grounds enumerated above by order of
the proper court.cralaw:red
SEC. 61. Form and Filing
of Administrative Complaints. - A verified complaint against any
erring
local elective official shall be prepared as follows:chanrobles virtual law library
(a) A complaint against
any elective official of a province, a highly urbanized city, an
independent
component city or component city shall be filed before the Office of
the
President;
(b) A complaint against
any elective official of a municipality shall be filed before the
sangguniang
panlalaw igan whose decision may be appealed to the Office of the
President; and cralaw:red
(c) A complaint against
any elective barangay official shall be filed before the sangguniang
panlungsod
or sangguniang bayan concerned whose decision shall be final and
executory.cralaw:red
SEC. 62. Notice of Hearing.
- (a) Within seven (7) days after the administrative complaint is
filed,
the Office of the President or the sanggunian concerned, as the case
may
be, shall require the respondent to submit his verified answer within
fifteen
(15) days from receipt thereof, and commence the investigation of the
case
within ten (10) days after receipt of such answer of the respondent.cralaw:red
(b) When the respondent
is an elective official of a province or highly urbanized city, such
hearing
and investigation shall be conducted in the place where he renders or
holds
office. For all other local elective officials, the venue shall be the
place where the sanggunian concerned is located.cralaw:red
(c) However, no investigation
shall be held within ninety (90) days immediately prior to any local
election,
and no preventive suspension shall be imposed within the said period.
If
preventive suspension has been imposed prior to the 90-day period
immediately
preceding local election, it shall be deemed automatically lifted upon
the start of aforesaid period.cralaw:red
SEC. 63. Preventive Suspension.
- (a) Preventive suspension may be imposed:chanrobles virtual law library
(1) By the President,
if the respondent is an elective official of a province, a highly
urbanized
or an independent component city;
(2) By the governor,
if the respondent is an elective official of a component city or
municipality;
or
(3) By the mayor, if
the respondent is an elective official of the barangay.cralaw:red
(b) Preventive suspension
may be imposed at any time after the issues are joined, when the
evidence
of guilt is strong, and given the gravity of the offense, there is
great
probability that the continuance in office of the respondent could
influence
the witnesses or pose a threat to the safety and integrity of the
records
and other evidence: Provided, That, any single preventive suspension of
local elective fficials shall not extend beyond sixty (60) days:
Provided,
further, That in the event that several administrative cases are filed
against an elective official, he cannot be preventively suspended for
more
than ninety (90) days within a single year on the same ground or
grounds
existing and known at the time of the first suspension.cralaw:red
(c) Upon expiration
of the preventive suspension, the suspended elective official shall be
deemed reinstated in office without prejudice to the continuation of
the
proceedings against him, which shall be terminated within one hundred
twenty
(120) days from the time he was formally notified of the case against
him.
However, if the delay in the proceedings of the case is due to his
fault,
neglect, or request, other than the appeal duly filed, the duration of
such delay shall not be counted in computing the time of termination of
the case.cralaw:red
(d) Any abuse of the
exercise of the power of preventive suspension shall be penalized as
abuse
of authority.cralaw:red
SEC. 64. Salary of Respondent
Pending Suspension. - The respondent official preventively
suspended
from office shall receive no salary or compensation during such
suspension;
but, upon subsequent exoneration and reinstatement, he shall be paid
full
salary or compensation including such emoluments accruing during such
suspension.cralaw:red
SEC. 65. Rights of Respondent
- The respondent shall be accorded full opportunity to appear and
defend
himself in person or by counsel, to confront and cross-examine the
witnesses
against him, and to require the attendance of witnesses and the
production
of documentary evidence in his favor through the compulsory process of
subpoena or subpoena duces tecum.cralaw:red
SEC. 66. Form and Notice
of Decision. - (a) The investigation of the case shall be
terminated
within ninety (90) days from the start thereof. Within thirty (30) days
after the end of the investigation, the Office of the President or the
sanggunian concerned shall render a decision in writing stating clearly
and distinctly the facts and the reasons for such decision. Copies of
said
decision shall immediately be furnished the respondent and all
interested
parties.cralaw:red
(b) The penalty of
suspension shall not exceed the unexpired term of the respondent or a
period
of six (6) months for every administrative offense, nor shall said
penalty
be a bar to the candidacy of the respondent so suspended as long as he
meets the qualifications required for the office.cralaw:red
(c) The penalty of
removal from office as a result of an administrative investigation
shall
be considered a bar to the candidacy of the respondent for any elective
position.cralaw:red
SEC. 67. Administrative
Appeals. - Decisions in administrative cases may, within thirty
(30)
days from receipt thereof, be appealed to the following:chanrobles virtual law library
(a) The sangguniang
panlalawigan, in the case of decisions of the sangguniang panlungsod of
component cities and the sangguniang bayan; and cralaw:red
(b) The Office of the
President, in the case of decisions of the sangguniang panlalawigan and
the sangguniang panlungsod of highly urbanized cities and independent
component
cities. Decisions of the Office of the President shall be final and
executory.cralaw:red
SEC. 68. Execution Pending
appeal. - An appeal shall not prevent a decision from becoming
final
or executory. The respondent shall be considered as having been placed
under preventive suspension during the pendency of an appeal in the
event
he wins such appeal. In the event the appeal results in an exoneration,
he shall be paid his salary and such other emoluments during the
pendency
of the appeal.
CHAPTER 5. - RECALLSEC. 69. By Whom
Exercised.
- The power of recall for loss of confidence shall be exercised by the
registered voters of a local government unit to which the local
elective
official subject to such recall belongs.
SEC. 70. Initiation of
the Recall Process. - (a) Recall may be initiated by a preparatory
recall assembly or by the registered voters of the local government
unit
to which the local elective official subject to such recall belongs.cralaw:red
(b) There shall be
a preparatory recall assembly in every province, city, district, and
municipality
which shall be composed of the following:chanrobles virtual law library
(1) Provincial level.
- All mayors, vice-mayors, and sanggunian members of the municipalities
and component cities;
(2) City level. - All
punong barangay and sangguniang barangay members in the city;
(3) Legislative District
level. - In cases where sangguniang panlalawigan members are elected by
district, all elective municipal officials in the district; and in
cases
where sangguniang panlungsod members are elected by district, all
elective
barangay officials in the district; and cralaw:red
(4) Municipal level.
- All punong barangay and sangguniang barangay members in the
municipality.cralaw:red
(c) A majority of all
the preparatory recall assembly members may convene in session in a
public
place and initiate a recall proceeding against any elective official in
the local government unit concerned. Recall of provincial, city, or
municipal
officials shall be validly initiated through a resolution adopted by a
majority of all the members of the preparatory recall assembly
concerned
during its session called for the purpose.cralaw:red
(d) Recall of any elective
provincial, city, municipal, or barangay official may also be validly
initiated
upon petition of at least twenty-five percent (25%) of the total number
of registered voters in the local government unit concerned during the
election in which the local official sought to be recalled was elected.cralaw:red
(1) A written petition
for recall duly signed before the election registrar or his
representative,
and in the presence of a representative of the petitioner and a
representative
of the official sought to be recalled, and in a public place in the
province,
city, municipality, or barangay, as the case may be, shall be filed
with
the Comelec through its office in the local government unit concerned.
The Comelec or its duly authorized representative shall cause the
publication
of the petition in a public and conspicuous place for a period of not
less
than ten (10) days nor more than twenty (20) days, for the purpose of
verifying
the authenticity and genuineness of the petition and the required
percentage
of voters.cralaw:red
(2) Upon the lapse
of the aforesaid period, the Comelec or its duly authorized
representative
shall announce the acceptance of candidates to the position and
thereafter
prepare the list of candidates which shall include the name of the
official
sought to be recalled.cralaw:red
SEC. 71. Election on Recall.
- Upon the filing of a valid resolution or petition for recall with the
appropriate local office of the Comelec, the Commission or its duly
authorized
representative shall set the date of the election on recall, which
shall
not be later than thirty (30) days after the filing of the resolution
or
petition for recall in the case of the barangay, city, or municipal
officials,
and forty-five (45) days in the case of provincial officials. The
official
or officials sought to be recalled shall automatically be considered as
duly registered candidate or candidates to the pertinent positions and,
like other candidates, shall be entitled to be voted upon.cralaw:red
SEC. 72. Effectivity of
Recall. - The recall of an elective local official shall be
effective
only upon the election and proclamation of a successor in the person of
the candidate receiving the highest number of votes cast during the
election
on recall. Should the official sought to be recalled receive the
highest
number of votes, confidence in him is thereby affirmed, and he shall
continue
in office.cralaw:red
SEC. 73. Prohibition from
Resignation. - The elective local official sought to be recalled
shall
not be allowed to resign while the recall process is in progress.cralaw:red
SEC. 74. Limitations on
Recall. - (a) Any elective local official may be the subject of a
recall
election only once during his term of office for loss of confidence.cralaw:red
(b) No recall shall
take place within one (1) year from the date of the official's
assumption
to office or one (1) year immediately preceding a regular local
election.cralaw:red
SEC. 75. Expenses Incident
to Recall Elections. - All expenses incident to recall elections
shall
be borne by the Comelec. For this purpose, there shall be included in
the
annual General Appropriations Act a contingency fund at the disposal of
the Comelec for the conduct of recall elections.
TITLE THREE. - HUMAN RESOURCES AND
DEVELOPMENTSEC. 76. Organizational
Structure
and Staffing Pattern. - Every local government unit shall design
and
implement its own organizational structure and staffing pattern taking
into consideration its service requirements and financial capability,
subject
to the minimum standards and guidelines prescribed by the Civil Service
Commission.
SEC. 77. Responsibility
for Human Resources and Development. - The chief executive of every
local government unit shall be responsible for human resources and
development
in his unit and shall take all personnel actions in accordance with the
Constitutional provisions on civil service, pertinent laws, and rules
and
regulations thereon, including such policies, guidelines and standards
as the Civil Service Commission may establish: Provided, That the local
chief executive may employ emergency or casual employees or laborers
paid
on a daily wage or piecework basis and hired through job orders for
local
projects authorized by the sanggunian concerned, without need of
approval
or attestation by the Civil Service Commission: Provided, further, That
the period of employment of emergency or casual laborers as provided in
this Section shall not exceed six (6) months.cralaw:red
The Joint Commission
on Local Government Personnel Administration organized pursuant to
Presidential
Decree Numbered Eleven Hundred thirty-six (P.D. No. 1136) is hereby
abolished
and its personnel , records, equipment and other assets transferred to
the appropriate office in the Civil Service Commission.cralaw:red
SEC. 78. Civil Service
Law, Rules and Regulations, and Other Related Issuances. - All
matters
pertinent to human resources and development in local government units
shall be governed by the civil service law and such rules and
regulations
and other issuances promulgated pursuant thereto, unless otherwise
specified
in this Code.cralaw:red
SEC. 79. Limitation on
Appointments. - No person shall be appointed in the career service
of the local government if he is related within the fourth civil degree
of consanguinity or affinity to the appointing or recommending
authority.cralaw:red
SEC. 80. Public Notice
of Vacancy; Personnel Selection Board. - (a) Whenever a local
chief
executive decides to fill a vacant career position, there shall be
posted
notices of the vacancy in at least three (3) conspicuous public places
in the local government unit concerned for a period of not less than
fifteen
(15) days.cralaw:red
(b) There shall be
established in every province, city or municipality a personnel
selection
board to assist the local chief executive in the judicious and
objective
selection of personnel for employment as well as for promotion, and in
the formulation of such policies as would contribute to employee
welfare.cralaw:red
(c) The personnel selection
board shall be headed by the local chief executive, and its members
shall
be determined by resolution of the sanggunian concerned. A
representative
of the Civil Service Commission, if any, and the personnel officer of
the
local government unit concerned shall be ex officio members of the
board.cralaw:red
SEC. 81. Compensation
of Local Officials and Employees. - The compensation of local
officials
and personnel shall be determined by the sanggunian concerned:
Provided,
That the increase in compensation of elective local officials shall
take
effect only after the terms of office of those approving such increase
shall have expired: Provided, further, That the increase in
compensation
of the appointive officials and employees shall take effect as provided
in the ordinance authorizing such increase: Provided, however, That
said
increases shall not exceed the limitations on budgetary allocations for
personal services provided under Title Five, Book II of this Code:
Provided,
finally, That such compensation may be based upon the pertinent
provisions
of Republic Act Numbered Sixty-seven fifty-eight (R.A. No. 6758),
otherwise
known as the "Compensation and Position Classification Act of 1989".cralaw:red
The punong barangay,
the sangguniang barangay members, the sangguniang kabataan chairman,
the
barangay treasurer, and the barangay secretary shall be entitled to
such
compensation, allowances, emoluments, and such other privileges as
provided
under Title One, Book III of this Code.cralaw:red
Elective local officials
shall be entitled to the same leave privileges as those enjoyed by
appointive
local officials, including the cumulation and commutation thereof.cralaw:red
SEC. 82. Resignation of
Elective Local Officials. - (a) Resignations by elective local
officials
shall be deemed effective only upon acceptance by the following
authorities:chanrobles virtual law library
(1) The President,
in the case of governors, vice- governors, and mayors and vice-mayors
of
highly urbanized cities and independent component cities;
(2) The governor, in
the case of municipal mayors, municipal vice-mayors, city mayors and
city
vice-mayors of component cities;
(3) The sanggunian
concerned, in the case of sanggunian members; and cralaw:red
(4) The city or municipal
mayor, in the case of barangay officials.
(b)
Copies
of the resignation letters of elective local officials, together with
the
action taken by the aforesaid authorities, shall be furnished the
Department
of Interior and Local Government.
(c)
The resignation shall be deemed accepted if not acted upon by the
authority
concerned within fifteen (15) working days from receipt thereof.
(d)
Irrevocable resignations by sangguniang members shall be deemed
accepted
upon presentation before an open session of the sanggunian concerned
and
duly entered in its records: Provided, however, That this
subsection
does not apply to sanggunian members who are subject to recall
elections
or to cases where existing laws prescribe the manner of acting upon
such
resignations.
SEC. 83. Grievance
Procedure.
- In every local government unit, the local chief executive sahll
establish
a procedure to inquire into, act upon, resolve or settle complaints and
grievances presented by local government employees.
SEC. 84. Administrative
Discipline. - Investigation and adjudication of administrative
complaints
against appointive local officials and employees as well as their
suspension
and removal shall be in accordance with the civil service law and rules
and other pertinent laws. The results of such administrative
investigations
shall be reported to the Civil Service Commission.
SEC. 85. Preventive
Suspension
of Appointive Local Officials and Employees. - (a) The local chief
executives may preventively suspend for a period not exceeding sixty
(60)
days any subordinate official or employee under his authority pending
investigation
if the charge against such official or employee involves dishonesty,
oppression
or grave misconduct or neglect in the performance of duty, or if there
is reason to believe that the respondent is guilty of the charges which
would warrant his removal from the service.
(b)
Upon expiration of the preventive suspension, the suspended official or
employee shall be automatically reinstated in office without prejudice
to the continuation of the administrative proceedings against him until
its termination. If the delay in the proceedings of the case is
due
to the fault, neglect or request of the respondent, the time of the
delay
shall not be counted in computing the period of suspension herein
provided.
SEC. 86. Administrative
Investigation. - In any local government unit, administrative
investigation
may be conducted by a person or a committee duly authorized by the
local
chief executive. Said person or committee shall conduct hearings
on the cases brought against appointive local officials and employees
and
submit their findings and recommendations to the local chief executive
concerned within fifteen (15) days from the conclusion of the
hearings.
The administrative cases herein mentioned shall be decided within
ninety
(90) days from the time the respondent is formally notified of the
charges.
SEC. 87. Disciplinary
Jurisdiction. - Except as otherwise provided by law, the local
chief
executive may impose the penalty of removal from service, demotion in
rank,
suspension for not more than one (1) year without pay, fine in an
amount
not exceeding six (6) months' salary, or reprimand and otherwise
discipline
subordinate officials and employees under his jurisdiction. If the
penalty
imposed is suspension without pay for not more than thirty (30) days,
his
decision shall be final. If the penalty imposed is heavier than
suspension
of thirty (30) days, the decision shall be appealable to the Civil
Service
Commission, which shall decide the appeal within thirty (30) days from
receipt thereof.cralaw:red
SEC. 88. Execution Pending
Appeal. - An appeal shall not prevent the execution of a decision
of
removal or suspension of a respondent-appellant. In case the
respondent-appellant
is exonerated, he shall be reinstated to his position with all the
rights
and privileges appurtenant thereto from the time he had been deprived
thereof.cralaw:red
SEC. 89. Prohibited Business
and Pecuniary Interest. - (a) It shall be unlawful for any local
government
official or employee, directly or indirectly, to:chanrobles virtual law library
(1) Engage in any
business transaction with the local government unit in which he is an
official
or employee or over which he has the power of supervision, or with any
of its authorized boards, officials, agents, or attorneys, whereby
money
is to be paid, or property or any other thing of value is to be
transferred,
directly or indirectly, out of the resources of the local government
unit
to such person or firm;
(2) Hold such
interests
in any cockpit or other games licensed by a local government unit.
(3) Purchase
any real estate or other property forfeited in favor of such local
government
unit for unpaid taxes or assessment, or by virtue of a legal process at
the instance of the said local government unit.
(4) Be a
surety
for any person contracting or doing business with the local government
unit for which a surety is required; and
(5) Possess or use
any public property of the local government unit for private purposes.
(b) All other
prohibitions
governing the conduct of national public officers relating to
prohibited
business and pecuniary interest so provided for under Republic Act
Numbered
Sixty-seven thirteen (R. A. No. 6713) otherwise known as the "Code of
Conduct
and Ethical Standards for Public Officials and Employees" and other
laws
shall also be applicable to local government officials and employees.cralaw:red
SEC. 90. Practice of Profession.
- (a) All governors, city and municipal mayors are prohibited
from
practicing their profession or engaging in any occupation other than
the
exercise of their functions as local chief executives.
(b) Sanggunian
members
may practice their professions, engage in any occupation, or teach in
schools
except during session hours: Provided, That sanggunian members who are
also members of the Bar shall not:chanroblesvirtuallawlibrary
(1)
Appear as counsel before any court in any civil case wherein a local
government
unit or any office, agency, or instrumentality of the government is the
adverse party;
(2)
Appear as counsel in any criminal case wherein an officer or employee
of
the national or local government is accused of an offense committed in
relation to his office.
(3)
Collect any fee for their appearance in administrative proceedings
involving
the local government unit of which he is an official; and
(4)
Use property and personnel of the government except when the sanggunian
member concerned is defending the interest of the government.
(5)
Doctors of medicine may practice their profession even during official
hours of work only on occasions of emergency: Provided, That the
officials concerned do not derive monetary compensation therefrom.
SEC. 91. Statement of
Assets and Liabilities.- (a) Officials and employees of local
government units shall file sworn statements of assets, liabilities and
networth, lists of relatives within the fourth civil degree of
consanguinity
or affinity in government service, financial and business interests,
and
personnel data sheets as required by law.
SEC. 92. Oath of
Office.
- (a) All elective and appointive local officials and
employees
shall, upon assumption to office, subscribe to an oath or affirmation
of
office in the prescribed form. The oath or affirmation of office
shall be filed with the office of the local chief executive
concerned.
A copy of the oath or affirmation of office of all elective and
appointive
local officials and employees shall be preserved in the individual
personal
records file under the custody of the personnel office, division, or
section
of the local government unit concerned.
SEC. 93. Partisan
Political
Activity. - No local official or employee in the career civil
service
shall engage directly or indirectly in any partisan political activity
or take part in any election, initiative, referendum, plebiscite, or
recall,
except to vote, nor shall he use his official authority or influence to
cause the performance of any political activity by any person or
body.
He may, however, express his views on current issues, or mention the
names
of certain candidates for public office whom he supports.
Elective
local officials may take part in partisan political and electoral
activities,
but it shall be unlawful for them to solicit contributions from their
subordinates
or subject these subordinates to any of the prohibited acts under the
Omnibus
Election Code.
SEC. 94. Appointment
of Elective and Appointive Local Officials; Candidates who Lost in
Election.
- (a) No elective or appointive local official shall be
eligible
for appointment or designation in any capacity to any public office or
position during his tenure.
Unless
otherwise allowed by law or by the primary functions of his position,
no
elective or appointive local official shall hold any other office or
employment
in the government or any subdivision, agency or instrumentality
thereof,
including government-owned or -controlled corporations or their
subsidiaries.
(b)
Except for losing candidates in barangay elections, no candidate who
lost
in any election shall, within one (1) year after such election, be
appointed
to any office in the government or any government-owned or -controlled
corporations or in any of their subsidiaries.
SEC. 95. Additional or
double compensation. - No elective or appointive local official or
employee shall receive additional, double, or indirect compensation,
unless
specifically authorized by law, nor accept without the consent of
Congress,
any present, emoluments, office, or title of any kind from any foreign
government. Pensions or gratuities shall not be considered as
additional,
double, or indirect compensation.
SEC. 96. Permission to
Leave Station. - (a) Provincial, city, municipal, and
barangay
appointive officials going on official travel shall apply and secure
written
permission from their respective local chief executives before
departure.
The application shall specify the reasons for such travel, and the
permission
shall be given or withheld based on considerations of public interest,
financial capability of the local government unit concerned and urgency
of the travel.
Should
the local chief executive concerned fail to act upon such application
within
four (4) working days from receipt thereof, it shall be deemed approved.
(b)
Mayors of component cities and municipalities shall secure the
permission
of the governor concerned for any travel outside the province.
(c)
Local government officials traveling abroad shall notify their
respective
sanggunian: Provided, That when the period of travel extends to
more
than three (3) monhs, during periods of emergency or crisis or when the
travel involves the use of public funds, permission from the Office of
the President shall be secured.
(d)
Field officers of national agencies or offices assigned in provinces,
cities,
and municipalities shall not leave their official stations without
giving
prior written notice to the local chief executive concerned. Such
notice shall state the duration of travel and the name of the officer
whom
he shall designate to act for and in his behalf during his absence.
SEC. 97. Annual Report.
- On or before March 31 of each year, every local chief executive shall
submit an annual report to the sanggunian concerned on the
socioeconomic,
political and peace and order conditions, and other matters concerning
the local government unit, which shall cover the immediately preceding
calendar year. A copy of the report shall be forwarded to the
Department
of Interior and Local Government. Component cities and
municipalities
shall likewise provide the sangguniang panlalawigan copies of their
respective
annual reports.
TITLE FOUR. -
LOCAL
SCHOOL BOARDS
SEC. 98. Creation,
Composition
and Compensation. - (a) There shall be established in every
province,
city, or municipality a provincial, city or municipal school board,
respectively.
(b)
The composition of local school boards shall be as follows:chanroblesvirtuallawlibrary
(1)
The provincial school board shall be composed of the governor and the
division
superintendent of schools as co-chairmen; the chairman of the education
committee of the sangguniang panlalawigan, the provincial treasurer,
the
representative of the pederasyon ng mga sangguniang kabataan in the
sangguniang
panlalawigan, the duly elected president of the provincial federation
of
parents-teachers association, the duly elected representative of the
teachers'
organization in the province, and the duly elected representative of
the
non-academic personnel of public schools in the province, as members;
(2)
The city school board shall be composed of the city mayor and the city
superintendent of schools as co-chairmen; the chairman of the education
committee of the sangguniang panlungsod, the city treasurer, the
representative
of the pederasyon ng mga sangguniang kabataan in the sangguniang
panlungsod,
the duly elected president of the city federation of parents-teachers
associations,
the duly elected representative of the teachers' organizations in the
city,
and the duly elected representative of the non-academic personnel of
public
schools in the city, as members; and
(3) The
municipal school board shall be composed of the municipal mayor and the
district supervisor of schools as co-chairmen; the chairman of
the
education committee of the sangguniang bayan, the municipal treasurer,
the representative of the pederasyon ng mga sangguniang kabataan in the
sangguniang bayan, the duly elected president of the municipal
federation
of parents-teachers associations, the duly elected representative of
the
teachers' organizations in the municipality, and the duly elected
representative
of the non-academic personnel of public schools in the city, as members;
(c)
In the event that a province or city has two (2) or more school
superintendents,
and in the event that a municipality has two (2) or more district
supervisors,
the co-chairman of the local school board shall be determined as
follows:chanroblesvirtuallawlibrary
(1)
The Department of Education, Culture and Sports shall designate the
co-chairman
for the provincial and city school boards; and
(2)
The division superintendent of schools shall designate the district
supervisor
who shall serve as co-chairman of the municipal school board.
(d)
The performance of the duties and responsibilities of the
abovementioned
officials in their respective local school boards shall not be
delegated.
SEC. 99. Functions of
Local School Boards. - The provincial, city or municipal school
board
shall:chanroblesvirtuallawlibrary
(a)
Determine, in accordance with the criteria set by the Department of
Education,
Culture and Sports, the annual supplementary budgetary needs for the
operation
and maintenance of public schools within the province, city or
municipality,
as the case may be, and the supplementary local cost of meeting such
needs,
which shall be reflected in the form of an annual school board budget
corresponding
to its share in the proceeds of the special levy on real property
constituting
the Special Education fund and such other sources of revenue as this
Code
and other laws or ordinances may provide;
(b)
Authorize the provincial, city or municipal treasurer, as the case may
be, to disburse funds from the Special Education fund pursuant to the
budget
prepared and in accordance with existing rules and regulations;
(c)
Serve as an advisory committee to the sanggunian concerned on
educational
matters such as, but not limited to, the necessity for and the uses of
local appropriations for educational purposes; and
(d)
Recommend changes in the names of public schools within the territorial
jurisdiction of the local government unit for enactment by the
sanggunian
concerned.
The
Department
of Education, Culture and Sports shall consult the local school board
on
the appointment of division superintendents, district supervisors,
school
principals, and other school officials.
SEC. 100. Meetings and
Quorum; Budget. - (a) The local school board shall meet at least
once
a month or as often as may be necessary.
(b)
Any of the co-chairmen may call a meeting. A majority of all its
members shall constitute a quorum. However, when both co-chairmen
are present in a meeting, the local chief executive concerned, as a
matter
of protocol, shall be given preference to preside over the
meeting.
The division superintendent, city superintendent or district
supervisor,
as the case may be, shall prepare the budget of the school board
concerned.
Such budget shall be supported by programs, projects, and activities of
the school board for the ensuing fiscal year. The affirmative
vote
of the majority of all its members shall be necessary to approve the
budget.
(c)
The annual school board budget shall give priority to the following:chanroblesvirtuallawlibrary
(1)
Construction, repair, and maintenance of school buildings and other
facilities
of public elementary and secondary schools;
(2)
Establishment and maintenance of extension classes where necessary; and
(3)
Sports activities at the division, district, municipal, and barangay
levels.
SEC. 101. Compensation
and Remuneration. - The co-chairmen and members of the provincial,
city or municipal school board shall perform their duties as such
without
compensation or remuneration. Members thereof who are not
government
officials or employees shall be entitled to necessary traveling
expenses
and allowances chargeable against funds of the local school board
concerned,
subject to existing accounting and auditing rules and regulations.
TITLE FIVE. -
LOCAL
HEALTH BOARDS
SEC. 102. Creation and
Composition. - (a) There shall be established a local health board
in every province, city or municipality. The composition of the
local
health boards shall be as follows:chanroblesvirtuallawlibrary
(1)
The provincial health board shall be headed by the governor as
chairman,
the provincial health officer as vice-chairman, and the chairman of the
committee on health of the sangguniang panlalawigan, a representative
from
the private sector or non-governmental organizations involved in health
services, and a representative of the Department of Health in the
province,
as members;
(2)
The city health board shall be headed by the city mayor as chairman,
the
city health officer as vice-chairman, and the chairman of the committee
on health of the sangguniang panlungsod, a representative from the
private
sector or non-governmental organizations involved in health services,
and
a representative of the Department of Health in the city, as members;
and
(3)
The municipal health board shall be headed by the municipal mayor as
chairman,
the municipal health officer as vice-chairman, and the chairman of the
committee on health of the sangguniang bayan, a representative from the
private sector or non-governmental organizations involved in health
services,
and a representative of the Department of Health in the municipality,
as
members;
(b)
The functions of the local health board shall be:chanroblesvirtuallawlibrary
(1)
To propose to the sanggunian concerned, in accordance with standards
and
criteria set by the Department of Health, annual budgetary allocations
for the operation and maintenance of health facilities and services
within
the municipality, city or province, as the case may be.
(2)
To serve as an advisory committee to the sanggunian concerned on health
matters such as, but not limited to, the necessity for, and application
of, local appropriations for public health purposes; and
(3)
Consistent with the technical and administrative standards of the
Department
of Health, create committees which shall advise local health agencies
on
matters such as, but not limited to, personnel selection and promotion,
bids and awards, grievances and complaints, personnel discipline,
budget
review, operations review and similar functions.
SEC. 103. Meetings and
Quorum. - (a) The board shall meet at least once a month or as
often
as may be necessary.
(b)
A majority of the members of the board shall constitute a quorum, but
the
chairman or the vice-chairman must be present during meetings where
budgetary
proposals are being prepared or considered. The affirmative vote
of all the majority of the members shall be necessary to approve such
proposals.
SEC. 104. Compensation
and Remuneration. - The chairman, vice-chairman, and members of the
provincial, city or municipal health board shall perform their duties
as
such without compensation or remuneration. Members thereof who
are
not government officials or employees shall be entitled to necessary
traveling
expenses and allowances chargeable against the funds of the local
health
board concerned, subject to existing accounting and auditing rules and
regulations.
SEC. 105. Direct
National
Supervision and Control by the Secretary of Health. - In cases of
epidemics,
pestilence, and other widespread public health dangers, the Secretary
of
Health may, upon the direction of the President and in consultation
with
the local government unit concerned, temporarily assume direct
supervision
and control over health operations in any local government unit for the
duration of the emergency, but in no case exceeding a cumulative period
of six (6) months. With the concurrence of the local government
unit
concerned, the period for such direct national control and supervision
may be further extended.
TITLE SIX. - LOCAL
DEVELOPMENT
COUNCILS
SEC. 106. Local
Development
Councils. - (a) Each local government unit shall have a
comprehensive
multisectoral development plan to be initiated by its development
council
and approved by its sanggunian. For this purpose, the development
council at the provincial city, municipal, or barangay level, shall
assist
the corresponding sanggunian in setting the direction of economic and
social
development, and coordinating development efforts within its
territorial
jurisdiction.
SEC. 107. Composition
of Local Development Councils. - The composition of the local
development
council shall be as follows:chanroblesvirtuallawlibrary
(a)
The barangay development council shall be headed by the punong barangay
and shall be composed of the following members:chanroblesvirtuallawlibrary
(1)
Members of the sangguniang barangay;
(2)
Representatives of non-governmental organizations operating in the
barangay,
who shall constitute not less than one fourth (1/4) of the members of
the
fully organized council;
(3) A
representative of the congressman.
(b) The
city or municipal development council shall be headed by the mayor and
shall be composed of the following members:chanroblesvirtuallawlibrary
(1) All punong barangays
in the city or municipality;
(2) The chairman of
the committee on appropriations of the sangguniang panlungsod or
sangguniang
bayan concerned;
(3) The congressman
or his representative; and cralaw:red
(4) Representatives
of nongovernmental organizations operating in the city or municipality,
as the case may be, who shall constitute not less than one-fourth (1/4)
of the members of the fully organized council.cralaw:red
(c) The provincial
development council shall be headed by the governor and shall be
composed
of the following members:chanrobles virtual law library
(1) All mayors of component
cities and municipalities;
(2) The chairman of
the committee on appropriations of the sangguniang panlalawigan;
(3) The congressman
or his representative; and cralaw:red
(4) Representatives
of nongovernmental organizations operating in the province, who shall
constitute
not less than one-fourth (1/4) of the members of the fully organized
council.cralaw:red
(d) The local development
councils may call upon any local official concerned or any official of
national agencies or offices in the local government unit to assist in
the formulation of their respective development plans and public
investment
programs.cralaw:red
SEC. 108. Representation
of Non-Governmental Organizations. - Within a period of sixty (60)
days from the start of organization of local development councils, the
nongovernmental organizations shall choose from among themselves their
representatives to said councils. The local sanggunian concerned shall
accredit nongovernmental organizations subject to such criteria as may
be provided by law.cralaw:red
SEC. 109. Functions of
Local Development Councils. - (a) The provincial, city, and
municipal
development councils shall exercise the following functions:chanrobles virtual law library
(1) Formulate long-term,
medium-term, and annual socioeconomic development plans and policies;
(2) Formulate the medium-term
and annual public investment programs;
(3) Appraise and prioritize
socioeconomic development programs and projects;
(4) Formulate local
investment incentives to promote the inflow and direction of private
investment
capital;
(5) Coordinate, monitor,
and evaluate the implementation of development programs and projects; and cralaw:red
(6) Perform such other
functions as may be provided by law or competent authority.cralaw:red
(b) The barangay development
council shall exercise the following functions:chanrobles virtual law library
(1) Mobilize people's
participation in local development efforts;
(2) Prepare barangay
development plans based on local requirements;
(3) Monitor and evaluate
the implementation of national or local programs and projects; and cralaw:red
(4) Perform such other
functions as may be provided by law or competent authority.cralaw:red
SEC. 110. Meetings and
Quorum. - The local development council shall meet at least once
every
six (6) months or as often as may be necessary.cralaw:red
SEC. 111. Executive Committee.
- (a) Each local development council shall create an executive
committee
to represent it and act in its behalf when it is not in session. The
composition
of the executive committee shall be as follows:chanrobles virtual law library
(1) The executive committee
of the provincial development council shall be composed of the governor
as chairman, the representative of component city and municipal mayors
to be chosen from among themselves, the chairman of the committee on
appropriations
of the sangguniang panlalawigan, the president of the provincial league
of barangays, and a representative of nongovernmental organizations
that
are represented in the council, as members;
(2) The executive committee
of the city or municipal development council shall be composed of the
mayor
as chairman, the chairman of the committee on appropriations of the
sangguniang
panlalawigan, the president of the city or municipal league of
barangays,
and a representative of nongovernmental organizations that are
represented
in the council, as members; and cralaw:red
(3) The executive committee
of the barangay development council shall be composed of the punong
barangay
as chairman, a representative of the sangguniang barangay to be chosen
from among its members, and a representative of nongovernmental
organizations
that are represented in the council, as members.cralaw:red
(b) The executive committee
shall exercise the following powers and functions:chanrobles virtual law library
(1) Ensure that the
decision of the council are faithfully carried out and implemented;
(2) Act on matters
requiring immediate attention or action by the council;
(3) Formulate policies,
plans, and programs based on the general principles laid down by the
council; and cralaw:red
(4) Act on other matters
that may be authorized by the council.cralaw:red
SEC. 112. Sectoral or
Functional Committees. - The local development councils may form
sectoral
or functional committees to assist them in the performance of their
functions.cralaw:red
SEC. 113. Secretariat.
- There is hereby constituted for each local development council a
secretariat
which shall be responsible for providing technical support,
documentation
of proceedings, preparation of reports and such other assistance as may
be required in the discharge of its functions. The local development
council
may avail of the services of any nongovernmental organization or
educational
or research institution for this purpose.cralaw:red
The secretariats of
the provincial, city, and municipal development councils shall be
headed
by their respective planning and development coordinators. The
secretariat
of the barangay development council shall be headed by the barangay
secretary
who shall be assisted by the city or municipal planning and development
coordinator concerned.
SEC. 114. Relation of
Local Development Councils to the Sanggunian and the Regional
Development
Council. - (a) Thepolicies, programs, and projects proposed by
localdevelopment
councils shall be submitted to the sanggunian concerned for appropriate
action. The local development plans approved by their respective
sanggunian
may be integrated with the development plans of the next higher level
of
local development council.cralaw:red
(b) The approved development
plans of provinces, highly-urbanized cities, and independent component
cities shall be submitted to the regional development council, which
shall
be integrated into the regional development plan for submission to the
National Economic and Development Authority, in accordance with
existing
laws.cralaw:red
SEC. 115. Budget Information.
- The Department of Budget and Management shall furnish the various
local
development councils information on financial resources and budgetary
allocations
applicable to their respective jurisdictions to guide them in their
planning
functions.
TITLE SEVEN.
-LOCAL
PEACE AND ORDER COUNCIL
SEC. 116. Organization.
- There is hereby established in every province, city and municipality
a local peace and order council, pursuant to Executive Order Numbered
Three
hundred nine (E.O. No. 309), Series of 1988. The local peace and order
councils shall have the same composition and functions as those
prescribed
by the said executive order.
TITLE EIGHT. - AUTONOMOUS SPECIAL
ECONOMIC ZONE
SEC. 117. Establishment of
Autonomous Special Economic Zones. - The establishment by law of
autonomous
special economic zones in selected areas of the country shall be
subject
to concurrence by the local government units included therein.
TITLE NINE. - OTHER PROVISIONS
APPLICABLE TO LOCAL GOVERNMENT UNITS
CHAPTER 1. - Settlement of
Boundary Disputes
SEC. 118. Jurisdictional
Responsibility for Settlement of Boundary Dispute. - Boundary
disputes
between and among local government units shall, as much as possible, be
settled amicably. To this end:chanrobles virtual law library
(a) Boundary disputes
involving two (2) or more barangays in the same city or municipality
shall
be referred for settlement to the sangguniang panlungsod or sangguniang
bayan concerned.cralaw:red
(b) Boundary disputes involving
two (2) or more municipalities within the same province shall be
referred
for settlement to the sangguniang panlalawigan concerned.cralaw:red
(c) Boundary disputes
involving municipalities or component cities of different provinces
shall
be jointly referred for settlement to the sanggunians of the provinces
concerned.cralaw:red
(d) Boundary disputes
involving a component city or municipality on the one hand and a highly
urbanized city on the other, or two (2) or more highly urbanized
cities,
shall be jointly referred for settlement to the respective sanggunians
of the parties.cralaw:red
(e) In the event the
sanggunian fails to effect an amicable settlement within sixty (60)
days
from the date the dispute was referred thereto, it shall issue a
certification
to that effect. Thereafter, the dispute shall be formally tried by the
sanggunian concerned which shall decide the issue within sixty (60)
days
from the date of the certification referred to above.cralaw:red
SEC. 119. Appeal.
- Within the time and manner prescribed by the Rules of Court, any
party
may elevate the decision of the sanggunian concerned to the proper
Regional
Trial Court having jurisdiction over the area in dispute. The Regional
Trial Court shall decide the appeal within one (1) year from the filing
thereof. Pending final resolution of the disputed area prior to the
dispute
shall be maintained and continued for all legal purposes.
CHAPTER 2. - LOCAL
INITIATIVE
AND REFERENDUM
SEC. 120. Local Initiative
Defined. - Local initiative is the legal process whereby the
registered
voters of a local government unit may directly propose, enact, or amend
any ordinance.cralaw:red
SEC. 121. Who May Exercise.
- The power of local initiative and referendum may be exercised by all
registered voters of the provinces, cities, municipalities, and
barangays.cralaw:red
SEC. 122. Procedure in
Local Initiative. - (a) Not less than one thousand (1,000)
registered
voters in case of provinces and cities, one hundred (100) in case of
municipalities,
and fifty (50) in case of barangays, may file a petition with the
sanggunian
concerned proposing the adoption, enactment, repeal, or amendment of an
ordinance.cralaw:red
(b) If no favorable
action thereon is taken by the sanggunian concerned within thirty (30)
days from its presentation, the proponents, through their duly
authorized
and registered representatives, may invoke their power of initiative,
giving
notice thereof to the sanggunian concerned.cralaw:red
(c) The proposition
shall be numbered serially starting from Roman numeral I. The Comelec
or
its designated representative shall extend assistance in the
formulation
of the proposition.cralaw:red
(d) Two (2) or more
propositions may be submitted in an initiative.cralaw:red
(e) Proponents shall
have ninety (90) days in case of provinces and cities, sixty (60) days
in case of municipalities, and thirty (30) days in case of barangays,
from
notice mentioned in subsection (b) hereof to collect the required
number
of signatures.cralaw:red
(f) The petition shall
be signed before the election registrar, or his designated
representatives,
in the presence of a representative of the proponent, and a
representative
of the sanggunian concerned in a public place in the local government
unit,
as the case may be. Stations for collecting signatures may be
established
in as many places as may be warranted.cralaw:red
(g) Upon the lapse of the
period herein provided, the Comelec, through its office in the local
government
unit concerned, shall certify as to whether or not the required number
of signatures has been obtained. Failure to obtain the required number
defeats the proposition.cralaw:red
(h) If the required number
of signatures is obtained, the Comelec shall then set a date for the
initiative
during which the proposition shall be submitted to the registered
voters
in the local government unit concerned for their approval within sixty
(60) days from the date of certification by the Comelec, as provided in
subsection (g) hereof, in case of provinces and cities, forty-five (45)
days in case of municipalities, and thirty (30) days in case of
barangays.
The initiative shall then be held on the date set, after which the
results
thereof shall be certified and proclaimed by the Comelec.cralaw:red
SEC. 123. Effectivity
of Local Propositions. - If the proposition is approved by a
majority
of the votes cast, it shall take effect fifteen (15) days after
certification
by the Comelec as if affirmative action thereon had been made by the
sanggunian
and local chief executive concerned. If it fails to obtain said number
of votes, the proposition is considered defeated.cralaw:red
SEC. 124. Limitations
on Local Initiatives. - (a) The power of local initiative shall not
be exercised more than once a year.cralaw:red
(b) Initiative shall
extend only to subjects or matters which are within the legal powers of
the sanggunians to enact.cralaw:red
(c) If at any time
before the initiative is held, the sanggunian concerned adopts in toto
the proposition presented and the local chief executive approves the
same,
the initiative shall be canceled. However, those against such action
may,
if they so desire, apply for initiative in the manner herein provided.cralaw:red
SEC. 125. Limitations
upon Sanggunians. - Any proposition or ordinance approved through
the
system of initiative and referendum as herein provided shall not be
repealed,
modified or amended by the sanggunian concerned within six (6) months
from
the date of the approval thereof, and may be amended, modified or
repealed
by the sanggunian within three (3) years thereafter by a vote of
three-fourths
(3/4) of all its members: Provided, That in case of barangays, the
period
shall be eighteen (18) months after the approval thereof.cralaw:red
SEC. 126. Local Referendum
Defined. - Local referendum is the legal process whereby the
registered
voters of the local government units may approve, amend or reject any
ordinance
enacted by the sanggunian. The local referendum shall be held under the
control and direction of the Comelec within sixty (60) days in case of
provinces and cities, forty-five (45) days in case of municipalities
and
thirty (30) days in case of barangays. The Comelec shall certify and
proclaim
the results of the said referendum.
SEC. 127. Authority of
Courts. - Nothing in this Chapter shall prevent or preclude the
proper
courts from declaring null and void any proposition approved pursuant
to
this Chapter for violation of the Constitution or want of capacity of
the
sanggunian concerned to enact the said measure.
BOOK
IILOCAL TAXATION AND FISCAL MATTERSTITLE ONE. - LOCAL
GOVERNMENT
TAXATIONCHAPTER 1 - GENERAL
PROVISIONS
SEC. 128. Scope.- The
provisions herein shall govern the exercise by provinces, cities,
municipalities,
and barangays of their taxing and other revenue-raising powers.
SEC. 129. Power to Create
Sources of Revenue. - Each local government unit shall exercise its
power to create its own sources of revenue and to levy taxes, fees, and
charges subject to the provisions herein, consistent with the basic
policy
of local autonomy. Such taxes, fees, andcharges shall accrue
exclusively
to the local government units.cralaw:red
SEC. 130. Fundamental
Principles. - The following fundamental principles shall govern the
exercise of the taxing and other revenue-raising powers of local
government
units:chanrobles virtual law library
(a) Taxation shall
be uniform in each local government unit; (b) Taxes, fees, charges and
other impositions shall:chanrobles virtual law library
(1) be equitable and
based as far as practicable on the taxpayer's ability to pay;
(2) be levied and collected
only for public purposes;
(3) not be unjust,
excessive, oppressive, or confiscatory;
(4) not be contrary
to law, public policy, national economic policy, or in restraint of
trade;
(c) The collection of local
taxes, fees, charges and other impositions shall in no case be let to
any
private person;
(d) The revenue collected
pursuant to the provisions of this Code shall inure solely to the
benefit
of, and be subject to disposition by, the local government unit levying
the tax, fee, charge or other imposition unless otherwise specifically
provided herein; and,
(e) Each local government
unit shall, as far as practicable, evolve a progressive system of
taxation.cralaw:red
SEC. 131. Definition of
Terms. - When used in this Title, the term:chanrobles virtual law library
(a) "Agricultural Product"
includes the yield of the soil, such as corn, rice, wheat, rye, hay,
coconuts,
sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their
by-products; ordinary salt; all kinds of fish; poultry; and livestock
and
animal products, whether in their original form or not. The phrase
"whether
in their original form or not" refers to the transformation of said
products
by the farmer, fisherman, producer or owner through the application of
processes to preserve or otherwise to prepare said products for the
market
such as freezing, drying, salting, smoking, or stripping for purposes
of
preserving or otherwise preparing said products for the market;
(b) "Amusement" is
a pleasurable diversion and entertainment. It is synonymous to
relaxation,
avocation, pastime, or fun;
(c) "Amusement Places"
include theaters, cinemas, concert halls, circuses and other places of
amusement where one seeks admission to entertain oneself by seeing or
viewing
the show or performances;
(d) "Business" means
trade or commercial activity regularly engaged in as a means of
livelihood
or with a view to profit;
(e) "Banks and other
financial institutions" include non-bank financial intermediaries,
lending
investors, finance and investment companies, pawnshops, money shops,
insurance
companies, stock markets, stock brokers and dealers in securities and
foreign
exchange, as defined under applicable laws, or rules and regulations
thereunder;
(f) "Capital Investment"
is the capital which a person employs in any undertaking, or which he
contributes
to the capital of a partnership, corporation, or any other juridical
entity
or association in a particular taxing jurisdiction;
(g) "Charges" refer
to pecuniary liability, as rents or fees against persons or property;
(h)
"Contractor" includes persons, natural or juridical, not subject to
professional
tax under Section 139 of this Code, whose activity consists essentially
of the sale of all kinds of services for a fee, regardless of whether
or
not the performance of the service calls for the exercise or use of the
physical or mental faculties of such contractor or his employees.cralaw:red
As used in this Section,
the term "contractor" shall include general engineering, general
building
and specialty contractors as defined under applicable laws; filling,
demolition
and salvage works contractors; proprietors or operators of mine
drilling
apparatus; proprietors or operators of dockyards; persons engaged in
the
installation of water system, and gas or electric light, heat, or
power;
proprietors or operators of smelting plants; engraving, plating, and
plastic
lamination establishments; proprietors or operators of establishments
for
repairing, repainting, upholstering, washing or greasing of vehicles,
heavy
equipment, vulcanizing, recapping and battery charging; proprietors or
operators of furniture shops and establishments for planing or
surfacing
and recutting of lumber, and sawmills under contract to saw or cut logs
belonging to others; proprietors or operators of dry- cleaning or
dyeing
establishments, steam laundries, and laundries using washing machines;
proprietors or owners of shops for the repair of any kind of mechanical
and electrical devices, instruments, apparatus, or furniture and shoe
repairing
by machine or any mechanical contrivance; proprietors or operators of
establishments
or lots for parking purposes; proprietors or operators of tailor shops,
dress shops, milliners and hatters, beauty parlors, barbershops,
massage
clinics, sauna, Turkish and Swedish baths, slenderizing and building
saloons
and similar establishments; photographic studios; funeral parlors;
proprietors
or operators of hotels, motels, and lodging houses; proprietors or
operators
of arrastre and stevedoring, warehousing, or forwarding establishments;
master plumbers, smiths, and house or sign painters; printers,
bookbinders,
lithographers; publishers except those engaged in the publication or
printing
of any newspaper, magazine, review or bulletin which appears at regular
intervals with fixed prices for subscription and sale and which is not
devoted principally to the publication of advertisements; business
agents,
private detective or watchman agencies, commercial and immigration
brokers,
and cinematographic film owners, lessors and distributors.cralaw:red
(i) "Corporation" includes
partnerships, no matter how created or organized, joint-stock
companies,
joint accounts (cuentas en participacion), associations or insurance
companies
but does not include general professional partnerships and a joint
venture
or consortium formed for the purpose of undertaking construction
projects
or engaging in petroleum, coal, geothermal, and other energy operations
pursuant to an operating or consortium agreement under a service
contract
with the government. General professional partnerships are partnerships
formed by persons for the sole purpose of exercising their common
profession,
no part of the income of which is derived from engaging in any trade or
business. The term "resident foreign" when applied to a corporation
means
a foreign corporation not otherwise organized under the laws of the
Philippines
but engaged in trade or business within the Philippines;
(j) "Countryside and
Barangay Business Enterprise" refers to any business entity,
association,
or cooperative registered under the provisions of Republic Act Numbered
Sixty-eight hundred ten (R.A. No. 6810), otherwise known as "Magna
Carta
For Countryside And Barangay Business Enterprises (Kalakalan 20)";
(k) "Dealer" means
one whose business is to buy and sell merchandise, goods, and chattels
as a merchant. He stands immediately between the producer or
manufacturer
and the consumer and depends for his profit not upon the labor he
bestows
upon his commodities but upon the skill and foresight with which he
watches
the market;
(l) "Fee" means a charge
fixed by law or ordinance for the regulation or inspection of a
business
or activity;
(m) "Franchise" is
a right or privilege, affected with public interest which is conferred
upon private persons or corporations, under such terms and conditions
as
the government and its political subdivisions may impose in the
interest
of public welfare, security, and safety;
(n) "Gross Sales or
Receipts" include the total amount of money or its equivalent
representing
the contract price, compensation or service fee, including the amount
charged
or materials supplied with the services and deposits or advance
payments
actually or constructively received during the taxable quarter for the
services performed or to be performed for another person excluding
discounts
if determinable at the time of sales, sales return, excise tax, and
value-added
tax (VAT);
(o) "Manufacturer"
includes every person who, by physical or chemical process, alters the
exterior texture or form or inner substance of any raw material or
manufactured
or partially manufactured product in such manner as to prepare it for
special
use or uses to which it could not have been put in its original
condition,
or who by any such process alters the quality of any such raw material
or manufactured or partially manufactured products so as to reduce it
to
marketable shape or prepare it for any of the use of industry, or who
by
any such process combines any such raw material or manufactured or
partially
manufactured products with other materials or products of the same or
of
different kinds and in such manner that the finished products of such
process
or manufacture can be put to a special use or uses to which such raw
material
or manufactured or partially manufactured products in their original
condition
could not have been put, and who in addition alters such raw material
or
manufactured or partially manufactured products, or combines the same
to
produce such finished products for the purpose of their sale or
distribution
to others and not for his own use or consumption;
(p) "Marginal Farmer
or Fisherman" refers to an individual engaged in subsistence farming or
fishing which shall be limited to the sale, barter or exchange of
agricultural
or marine products produced by himself and his immediate family;
(q) "Motor Vehicle"
means any vehicle propelled by any power other than muscular power
using
the public roads, but excluding road rollers, trolley cars,
street-sweepers,
sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian
trucks,
and cranes if not used on public roads, vehicles which run only on
rails
or tracks, and tractors, trailers, and traction engines of all kinds
used
exclusively for agricultural purposes;
(r) "Municipal Waters"
includes not only streams, lakes, and tidal waters within the
municipality,
not being the subject of private ownership and not comprised within the
national parks, public forest, timber lands, forest reserves or fishery
reserves, but also marine waters included between two lines drawn
perpendicularly
to the general coastline from points where the boundary lines of the
municipality
or city touch the sea at low tide and a third line parallel with the
general
coastline and fifteen (15) kilometers from it. Where two (2)
municipalities
are so situated on the opposite shores that there is less than fifteen
(15) kilometers of marine waters between them, the third line shall be
equally distant from opposite shores of the respective municipalities;
(s) "Operator" includes
the owner, manager, administrator, or any other person who operates or
is responsible for the operation of a business establishment or
undertaking;
(t) "Peddler" means
any person who, either for himself or on commission, travels from place
to place and sells his goods or offers to sell and deliver the same.
Whether
a peddler is a wholesale peddler or a retail peddler of a particular
commodity
shall be determined from the definition of wholesale dealer or retail
dealer
as provided in this Title;
(u) "Persons" means
every natural or juridical being, susceptible of rights and obligations
or of being the subject of legal relations;
(v) "Residents" refer
to natural persons who have their habitual residence in the province,
city,
or municipality where they exercise their civil rights and fulfill
their
civil obligations, and to juridical persons for which the law or any
other
provision creating or recognizing them fixes their residence in a
particular
province, city, or municipality. In the absence of such law, juridical
persons are residents of the province, city, or municipality where they
have their legal residence or principal place of business or where they
conduct their principal business or occupation;
(w) "Retail" means
a sale where the purchaser buys the commodity for his own consumption,
irrespective of the quantity of the commodity sold; (x) "Vessel"
includes
every type of boat, craft, or other artificial contrivance used, or
capable
of being used, as a means of transportation on water;
(y) "Wharfage" means
a fee assessed against the cargo of a vessel engaged in foreign or
domestic
trade based on quantity, weight, or measure received and/or discharged
by vessel; and cralaw:red
(z) "Wholesale" means
a sale where the purchaser buys or imports the commodities for resale
to
persons other than the end user regardless of the quantity of the
transaction.cralaw:red
SEC. 132. Local Taxing
Authority. - The power to impose a tax, fee, or charge or to
generate
revenue under this Code shall be exercised by the sanggunian of the
local
government unit concerned through an appropriate ordinance.cralaw:red
SEC. 133. Common Limitations
on the Taxing Powers of Local Government Units. - Unless otherwise
provided herein, the exercise of the taxing powers of provinces,
cities,
municipalities, and barangays shall not extend to the levy of the
following:chanrobles virtual law library
(a) Income tax, except
when levied on banks and other financial institutions;
(b) Documentary stamp tax;
(c) Taxes on estates,
inheritance, gifts, legacies and other acquisitions mortis causa,
except
as otherwise provided herein;
(d) Customs duties,
registration fees of vessel and wharfage on wharves, tonnage dues, and
all other kinds of customs fees, charges and dues except wharfage on
wharves
constructed and maintained by the local government unit concerned;
(e) Taxes, fees and
charges and other impositions upon goods carried into or out of, or
passing
through, the territorial jurisdictions of local government units in the
guise of charges for wharfage, tolls for bridges or otherwise, or other
taxes, fees or charges in any form whatsoever upon such goods or
merchandise;
(f) Taxes, fees or charges on agricultural and aquatic products when
sold
by marginal farmers or fishermen; (g) Taxes on business enterprises
certified
to by the Board of Investments as pioneer or non-pioneer for a period
of
six (6) and four (4) years, respectively from the date of registration;
(h) Excise taxes on
articles enumerated under the National Internal Revenue Code, as
amended,
and taxes, fees or charges on petroleum products;
(i) Percentage or value-added
tax (VAT) on sales, barters or exchanges or similar transactions on
goods
or services except as otherwise provided herein; (j) Taxes on the gross
receipts of transportation contractors and persons engaged in the
transportation
of passengers or freight by hire and common carriers by air, land or
water,
except as provided in this Code;
(k) Taxes on premiums
paid by way of reinsurance or retrocession;
(l) Taxes, fees or
charges for the registration of motor vehicles and for the issuance of
all kinds of licenses or permits for the driving thereof, except
tricycles;
(m) Taxes, fees, or
other charges on Philippine products actually exported, except as
otherwise
provided herein; (n) Taxes, fees, or charges, on Countryside and
Barangay
Business Enterprises and cooperatives duly registered under R.A. No.
6810
and Republic Act Numbered Sixty-nine hundred thirty-eight (R.A. No.
6938)
otherwise known as the "Cooperatives Code of the Philippines"
respectively; and cralaw:red
(o) Taxes, fees or
charges of any kind on the National Government , its agencies and
instrumentalities,
and local government units.
CHAPTER 2. SPECIFIC
PROVISIONS
ON THE TAXING AND OTHER REVENUE-RAISING POWERS OF LOCAL GOVERNMENT UNITSArticle One - ProvincesSEC. 134. Scope of
Taxing
Powers. - Except as otherwise provided in this Code, the province
may
levy only the taxes, fees, and charges as provided in this Article.
SEC. 135. Tax on Transfer
of Real Property Ownership. - (a) The province may impose a tax on
the sale, donation, barter, or on any other mode of transferring
ownership
or title of real property at the rate of not more than fifty percent
(50%)
of one percent (1%) of the total consideration involved in the
acquisition
of the property or of the fair market value in case the monetary
consideration
involved in the transfer is not substantial, whichever is higher. The
sale,
transfer or other disposition of real property pursuant to R.A. No.
6657
shall be exempt from this tax.cralaw:red
(b) For this purpose,
the Register of Deeds of the province concerned shall, before
registering
any deed, require the presentation of the evidence of payment of this
tax.
The provincial assessor shall likewise make the same requirement before
cancelling an old tax declaration and issuing a new one in place
thereof.
Notaries public shall furnish the provincial treasurer with a copy of
any
deed transferring ownership or title to any real property within thirty
(30) days from the date of notarization. It shall be the duty of the
seller,
donor, transferor, executor or administrator to pay the tax herein
imposed
within sixty (60) days from the date of the execution of the deed or
from
the date of the decedent's death.cralaw:red
SEC. 136. Tax on Business
of Printing and Publication. - The province may impose a tax on the
business of persons engaged in the printing and/or publication of
books,
cards, posters, leaflets, handbills, certificates, receipts, pamphlets,
and others of similar nature, at a rate not exceeding fifty percent
(50%)
of one percent (1%) of the gross annual receipts for the preceding
calendar
year. In the case of a newly started business, the tax shall not exceed
one-twentieth (1/20) of one percent (1%) of the capital investment. In
the succeeding calendar year, regardless of when the business started
to
operate, the tax shall be based on the gross receipts for the preceding
calendar year, or any fraction thereof, as provided herein. The
receipts
from the printing and/or publishing of books or other reading materials
prescribed by the Department of Education, Culture and Sports, as
school
texts or references shall be exempt from the tax herein imposed.cralaw:red
SEC. 137. Franchise Tax.
- Notwithstanding any exemption granted by any law or other special
law,
the province may impose a tax on businesses enjoying a franchise, at a
rate not exceeding fifty percent (50%) of one percent (1%) of the gross
annual receipts for the preceding calendar year based on the incoming
receipt,
or realized, within its territorial jurisdiction. In the case of a
newly
started business, the tax shall not exceed one-twentieth (1/20) of one
percent (1%) of the capital investment. In the succeeding calendar
year,
regardless of when the business started to operate, the tax shall be
based
on the gross receipts for the preceding calendar year, or any fraction
thereof, as provided herein.cralaw:red
SEC. 138. Tax on Sand,
Gravel and Other Quarry Resources. - The province may levy and
collect
not more than ten percent (10%) of fair market value in the locality
per
cubic meter of ordinary stones, sand, gravel, earth, and other quarry
resources,
as defined under the National Internal Revenue Code, as amended,
extracted
from public lands or from the beds of seas, lakes, rivers, streams,
creeks,
and other public waters within its territorial jurisdiction. The permit
to extract sand, gravel and other quarry resources shall be issued
exclusively
by the provincial governor, pursuant to the ordinance of the
sangguniang
panlalawigan. The proceeds of the tax on sand, gravel and other quarry
resources shall be distributed as follows:chanrobles virtual law library
(1) Province - Thirty
percent (30%);
(2) Component city
or municipality where the sand, gravel, and other quarry resources are
extracted - Thirty percent (30%); and cralaw:red
(3) barangay where the sand,
gravel, and other quarry resources are extracted - Forty percent (40%).cralaw:red
SEC. 139. Professional
Tax. - (a) The province may levy an annual professional tax on each
person engaged in the exercise or practice of his profession requiring
government examination at such amount and reasonable classification as
the sangguniang panlalawigan may determine but shall in no case exceed
Three hundred pesos (P=300.00).cralaw:red
(b) Every person legally
authorized to practice his profession shall pay the professional tax to
the province where he practices his profession or where he maintains
his
principal office in case he practices his profession in several places:
Provided, however, That such person who has paid the corresponding
professional
tax shall be entitled to practice his profession in any part of the
Philippines
without being subjected to any other national or local tax, license, or
fee for the practice of such profession.cralaw:red
(c) Any individual
or corporation employing a person subject to professional tax shall
require
payment by that person of the tax on his profession before employment
and
annually thereafter.cralaw:red
(d) The professional
tax shall be payable annually, on or before the thirty-first (31st) day
of January. Any person first beginning to practice a profession after
the
month of January must, however, pay the full tax before engaging
therein.
A line of profession does not become exempt even if conducted with some
other profession for which the tax has been paid. Professionals
exclusively
employed in the government shall be exempt from the payment of this tax.cralaw:red
(e) Any person subject
to the professional tax shall write in deeds, receipts, prescriptions,
reports, books of account, plans and designs, surveys and maps, as the
case may be, the number of the official receipt issued to him.cralaw:red
SEC. 140. Amusement Tax.
- (a) The province may levy an amusement tax to be collected from the
proprietors,
lessees, or operators of theaters, cinemas, concert halls, circuses,
boxing
stadia, and other places of amusement at a rate of not more than thirty
percent (30%) of the gross receipts from admission fees.cralaw:red
(b) In the case of
theaters or cinemas, the tax shall first be deducted and withheld by
their
proprietors, lessees, or operators and paid to the provincial treasurer
before the gross receipts are divided between said proprietors,
lessees,
or operators and the distributors of the cinematographic films.cralaw:red
(c) The holding of
operas, concerts, dramas, recitals, painting and art exhibitions,
flower
shows, musical programs, literary and oratorical presentations, except
pop, rock, or similar concerts shall be exempt from the payment of the
tax herein imposed.cralaw:red
(d) The sangguniang
panlalawigan may prescribe the time, manner, terms and conditions for
the
payment of tax. In case of fraud or failure to pay the tax, the
sangguniang
panlalawigan may impose such surcharges, interests and penalties as it
may deem appropriate.cralaw:red
(e) The proceeds from
the amusement tax shall be shared equally by the province and the
municipality
where such amusement places are located.cralaw:red
SEC. 141. Annual Fixed
Tax For Every Delivery Truck or Van of Manufacturers or Producers,
Wholesalers
of, Dealers, or Retailers in, Certain Products. - (a) The province
may levy an annual fixed tax for every truck, van or any vehicle used
by
manufacturers, producers, wholesalers, dealers or retailers in the
delivery
or distribution of distilled spirits, fermented liquors, soft drinks,
cigars
and cigarettes, and other products as may be determined by the
sangguniang
panlalawigan, to sales outlets, or consumers, whether directly or
indirectly,
within the province in an amount not exceeding Five hundred pesos
(P500.00).cralaw:red
(b) The manufacturers,
producers, wholesalers, dealers, and retailers referred to in the
immediately
foregoing paragraph shall be exempt from the tax on peddlers prescribed
elsewhere in this Code.
Article Two -
MunicipalitiesSEC. 142. Scope of
Taxing
Powers. - Except as otherwise provided in this Code, municipalities
may levy taxes, fees, and charges not otherwise levied by provinces.
SEC. 143. Tax on Business.
- The municipality may impose taxes on the following businesses:chanrobles virtual law library
(a) On manufacturers, assemblers,
repackers, processors, brewers, distillers, rectifiers, and compounders
of liquors, distilled spirits, and wines or manufacturers of any
article
of commerce of whatever kind or nature, in accordance with the
following
schedule: With gross sales or receipts for the Amount of Tax preceding
calendar year in the amount of:chanrobles virtual law library
Per Annum
- Less than 10,000.00
165.00
- P 10,000.00 or more
but less
than 15,000.00
- 15,000.00 or more but
less than
20,000.00
- 20,000.00 or more but
less than
30,000.00
- 30,000.00 or more but
less than
- 40,000.00 660.00
40,000.00 or
more but less than
- 50,000.00 825.00
50,000.00 or
more but less than 75,000.00 1,320.00
- 75,000.00 or more but
less than
100,000.00 1,650.00
- 100,000.00 or more but
less
than 150,000.00 2,200.00
- 150,000.00 or more but
less
than 200,000.00 2,750.00
- 200,000.00 or more but
less
than 300,000.00 3,850.00
- 300,000.00 or more but
less
than 500,000.00 5,500.00
- 500,000.00 or more but
less
than 750,000.00 8,000.00
- 750,000.00 or more but
less
than 1,000,000.00 10,000.00
- 1,000,000.00 or more
but less
than 2,000,000.00 13,750.00
- 2,000,000.00 or more
but less
than 3,000,000.00 16,500.00
- 3,000,000.00 or more
but less
than 4,000,000.00 19,800.00
- 4,000,000.00 or more
but less
than 5,000,000.00 23,100.00
- 5,000,000.00 or more
but less
than 6,500,000.00 24,375.00
- 6,500,000.00 or more
at a rate
not exceeding thirty-seven and a half percent (37 1/2%) of one percent
(1%)
(b) On wholesalers, distributors,
or dealers in any article of commerce of whatever kind or nature in
accordance
with the following schedule: With gross sales or receipts for the
Amount
of Tax preceding calendar year in the amount of:chanroblesvirtuallawlibrary
Per Annum
- Less than P1,000.00
18.00
- P 1,000.00 or more but
less
than P 2,000.00 33.00
- 2,000.00 or more but
less than
3,000.00 50.00
- 3,000.00 or more but
less than
4,000.00 72.00
- 4,000.00 or more but
less than
5,000.00 100.00
- 5,000.00 or more but
less than
6,000.00 121.00
- 6,000.00 or more but
less than
7,000.00 143.00
- 7,000.00 or more but
less than
8,000.00 165.00
- 8,000.00 or more but
less than
10,000.00 187.00
- 10,000.00 or more but
less than
15,000.00 220.00
- 15,000.00 or more but
less than
20,000.00 275.00
- 20,000.00 or more but
less than
30,000.00 330.00
- 30,000.00 or more but
less than
40,000.00 440.00
- 40,000.00 or more but
less than
50,000.00 660.00
- 50,000.00 or more but
less than
75,000.00 990.00
- 75,000.00 or more but
less than
100,000.00 1320.00
- 100,000.00 or more but
less
than 150,000.00 1870.00
- 150,000.00 or more but
less
than 200,000.00 2420.00
- 200,000.00 or more but
less
than 300,000.00 3300.00
- 300,000.00 or more but
less
than 500,000.00 4400.00
- 500,000.00 or more but
less
than 750,000.00 6600.00
- 750,000.00 or more but
less
than 1,000,000.00 8800.00
- 1,000,000.00 or more
but less
than 2,000,000.00 10000.00
- 2,000,000.00 or more
at a rate
not exceeding fifty percent (50%) of one percent (1%).
(c) On exporters, and on manufacturers,
millers, producers, wholesalers, distributors, dealers or retailers of
essential commodities enumerated hereunder at a rate not exceeding
one-half
(1/2) of the rates prescribed under subsections (a), (b) and (d) of
this
Section:chanroblesvirtuallawlibrary
(1) Rice and corn;
(2) Wheat or cassava
flour, meat, dairy products, locally manufactured, processed or
preserved
food, sugar, salt and other agricultural, marine, and fresh water
products,
whether in their original state or not;
(3) Cooking oil and
cooking gas;
(4) Laundry soap, detergents,
and medicine;
(5) Agricultural implements,
equipment and post- harvest facilities, fertilizers, pesticides,
insecticides,
herbicides and other farm inputs;
(6) Poultry feeds and
other animal feeds;
(7) School supplies; and cralaw:red
(8) Cement.cralaw:red
(d) On retailers, With
gross sales or receipts Rate of tax for the preceding calendar year of:chanroblesvirtuallawlibrary
per annum
- P400,000.00 or less 2%
- more than P400,000.00
1%
Provided, however, That barangays
shall have the exclusive power to levy taxes, as provided under Section
152 hereof, on gross sales or receipts of the preceding calendar year
of
Fifty thousand pesos (P=50,000.00) or less, in the case of cities, and
Thirty thousand pesos (P=30,000.00) or less, in the case of
municipalities.
(e) On contractors
and other independent contractors, in accordance with the following
schedule:chanrobles virtual law library
With gross receipts
for the preceding calendar year in the amount of:chanroblesvirtuallawlibrary
Amount of Tax Per
Annum
- Less than P= 5,000.00
27.50
- P 5,000.00 or more but
less
than P 10,000.00 61.60
- 10,000.00 or more but
less than
15,000.00 104.50
- 15,000.00 or more but
less than
20,000.00 165.00
- 20,000.00 or more but
less than
30,000.00 275.00
- 30,000.00 or more but
less than
40,000.00 385.00
- 40,000.00 or more but
less than
50,000.00 550.00
- 50,000.00 or more but
less than
75,000.00 880.00
- 75,000.00 or more but
less than
100,000.00 1320.00
- 100,000.00 or more but
less
than 150,000.00 1980.00
- 150,000.00 or more but
less
than 200,000.00 2640.00
- 200,000.00 or more but
less
than 250,000.00 3630.00
- 250,000.00 or more but
less
than 300,000.00 4620.00
- 300,000.00 or more but
less
than 400,000.00 6160.00
- 400,000.00 or more but
less
than 500,000.00 8250.00
- 500,000.00 or more but
less
than 750,000.00 9250.00
- 750,000.00 or more but
less
than 1,000,000.00 10250.00
- 1,000,000.00 or more
but less
than 2,000,000.00 11500.00
- 2,000,000.00 or more
at a rate
not exceeding fifty percent (50%) of one percent (1%)
(f) On banks and other financial
institutions, at a rate not exceeding fifty percent (50%) of one
percent
(1%) on the gross receipts of the preceding calendar year derived from
interest, commissions and discounts from lending activities, income
from
financial leasing, dividends, rentals on property and profit from
exchange
or sale of property, insurance premium.
(g) On peddlers engaged in
the sale of any merchandise or article of commerce, at a rate not
exceeding
Fifty pesos (P50.00) per peddler annually.cralaw:red
(h) On any business,
not otherwise specified in the preceding paragraphs, which the
sanggunian
concerned may deem proper to tax: Provided, That on any business
subject
to the excise, value-added or percentage tax under the National
Internal
Revenue Code, as amended, the rate of tax shall not exceed two percent
(2%) of gross sales or receipts of the preceding calendar year. The
sanggunian
concerned may prescribe a schedule of graduated tax rates but in no
case
to exceed the rates prescribed herein.cralaw:red
SEC. 144. Rates of Tax
within the Metropolitan Manila Area. - The municipalities within
the
Metropolitan Manila Area may levy taxes at rates which shall not exceed
by fifty percent (50%) the maximum rates prescribed in the preceding
Section.cralaw:red
SEC. 145. 4 Retirement
of Business. - A business subject to tax pursuant to the preceding
sections shall, upon termination thereof, submit a sworn statement of
its
gross sales or receipts for the current year. If the tax paid during
the
year be less than the tax due on said gross sales or receipts of the
current
year, the difference shall be paid before the business is considered
officially
retired.cralaw:red
SEC. 146. Payment of Business
Taxes. - (a) The taxes imposed under Section 143 shall be payable
for
every separate or distinct establishment or place where business
subject
to the tax is conducted and one line of business does not become exempt
by being conducted with some other business for which such tax has been
paid. The tax on a business must be paid by the person conducting the
same.cralaw:red
(b) In cases where
a person conducts or operates two (2) or more of the businesses
mentioned
in Section 143 of this Code which are subject to the same rate of tax,
the tax shall be computed on the combined total gross sales or receipts
of the said two (2) or more related businesses.cralaw:red
(c) In cases where
a person conducts or operates two (2) or more businesses mentioned in
Section
143 of this Code which are subject to different rates of tax, the gross
sales or receipts of each business shall be separately reported for the
purpose of computing the tax due from each business.cralaw:red
SEC. 147. Fees and Charges.
- The municipality may impose and collect such reasonable fees and
charges on business and occupation and, except as reserved to the
province
in Section 139 of this Code, on the practice of any profession or
calling,
commensurate with the cost of regulation, inspection and licensing
before
any person may engage in such business or occupation, or practice such
profession or calling.cralaw:red
SEC. 148. Fees for Sealing
and Licensing of Weights and Measures. - (a) The municipality may
levy
fees for the sealing and licensing of weights and measures at such
reasonable
rates as shall be prescribed by the sangguniang bayan.cralaw:red
(b) The sangguniang
bayan shall prescribe the necessary regulations for the use of such
weights
and measures, subject to such guidelines as shall be prescribed by the
Department of Science and Technology. The sanggunian concerned shall,
by
appropriate ordinance, penalize fraudulent practices and unlawful
possession
or use of instruments of weights and measures and prescribe the
criminal
penalty therefor in accordance with the provisions of this Code.
Provided,
however, That the sanggunian concerned may authorize the municipal
treasurer
to settle an offense not involving the commission of fraud before a
case
therefor is filed in court, upon payment of a compromise penalty of not
less than Two hundred pesos (P=200.00).cralaw:red
SEC. 149. Fishery Rentals,
Fees and Charges- (a) Municipalities shall have the exclusive
authority
to grant fishery privileges in the municipal waters and impose rentals,
fees or charges therefor in accordance with the provisions of this
Section.
(b) The sangguniang bayan may:chanrobles virtual law library
(1) Grant fishery privileges
to erect fish corrals, oyster, mussels or other aquatic beds or bangus
fry areas, within a definite zone of the municipal waters, as
determined
by it: Provided, however, That duly registered organizations and
cooperatives
of marginal fishermen shall have the preferential right to such fishery
privileges: Provided, further, That the sangguniang bayan may require a
public bidding in conformity with and pursuant to an ordinance for the
grant of such privileges: Provided, finally, That in the absence of
such
organizations and cooperatives or their failure to exercise their
preferential
right, other parties may participate in the public bidding in
conformity
with the above cited procedure.cralaw:red
(2) Grant the privilege
to gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of
other species and fish from the municipal waters by nets, traps or
other
fishing gears to marginal fishermen free of any rental, fee, charge or
any other imposition whatsoever.cralaw:red
(3) Issue licenses
for the operation of fishing vessels of three (3) tons or less for
which
purpose the sangguniang bayan shall promulgate rules and regulations
regarding
the issuances of such licenses to qualified applicants under existing
laws.cralaw:red
Provided, however,
That the sanggunian concerned shall, by appropriate ordinance, penalize
the use of explosives, noxious or poisonous substances, electricity,
muro-ami,
and other deleterious methods of fishing and prescribe a criminal
penalty
therefor in accordance with the provisions of this Code: Provided,
finally,
That the sanggunian concerned shall have the authority to prosecute any
violation of the provisions of applicable fishery laws.cralaw:red
SEC. 150. Situs of the
Tax. - (a) For purposes of collection of the taxes under Section
143
of this Code, manufacturers, assemblers, repackers, brewers,
distillers,
rectifiers and compounders of liquor, distilled spirits and wines,
millers,
producers, exporters, wholesalers, distributors, dealers, contractors,
banks and other financial institutions, and other businesses,
maintaining
or operating branch or sales outlet elsewhere shall record the sale in
the branch or sales outlet making the sale or transaction, and the tax
thereon shall accrue and shall be paid to the municipality where such
branch
or sales outlet is located. In cases where there is no such branch or
sales
outlet in the city or municipality where the sale or transaction is
made,
the sale shall be duly recorded in the principal office and the taxes
due
shall accrue and shall be paid to such city or municipality.cralaw:red
(b) The following sales
allocation shall apply to manufacturers, assemblers, contractors,
producers,
and exporters with factories, project offices, plants, and plantations
in the pursuit of their business:chanrobles virtual law library
(1) Thirty percent
(30%) of all sales recorded in the principal office shall be taxable by
the city or municipality where the principal office is located; and cralaw:red
(2) Seventy percent
(70%) of all sales recorded in the principal office shall be taxable by
the city or city or municipality where the factory is located; and cralaw:red
(2) Forty percent (40%)
to the city ormunicipality where the plantation is located.cralaw:red
(d) In cases where
a manufacturer, assembler, producer, exporter or contractor has two (2)
or more factories, project offices, plants, or plantations located in
different
localities, the seventy percent (70%) sales allocation mentioned in
subparagraph
(b) of subsection (2) above shall be prorated among the localities
where
the factories, project offices, plants, and plantations are located in
proportion to their respective volumes of production during the period
for which the tax is due.cralaw:red
(e) The foregoing sales
allocation shall be applied irrespective of whether or not sales are
made
in the locality where the factory, project office, plant, or plan is
located.
Article Three -
CitiesSEC. 151. Scope of
Taxing
Powers. - Except as otherwise provided in this Code, the city, may
levy the taxes, fees, and charges which the province or municipality
may
impose: Provided, however, That the taxes, fees and charges levied and
collected by highly urbanized and independent component cities shall
accrue
to them and distributed in accordance with the provisions of this Code.
The rates of taxes that the city may levy may exceed the maximum rates
allowed for the province or municipality by not more than fifty percent
(50%) except the rates of professional and amusement taxes.Article Four -
BarangaysSEC. 152. Scope of
Taxing
Powers. - The barangays may levy taxes, fees, and charges, as
provided
in this Article, which shall exclusively accrue to them:chanroblesvirtuallawlibrary
(a) Taxes - On stores
or retailers with fixed business establishments with gross sales or
receipts
of the preceding calendar year of Fifty thousand pesos (P=50,000.00) or
less, in the case of cities and Thirty thousand pesos (P=30,000.00) or
less, in the case of municipalities, at a rate not exceeding one
percent
(1%) on such gross sales or receipts.cralaw:red
(b) Service Fees or
Charges - barangays may collect reasonable fees or charges for services
rendered in connection with the regulation or the use of barangay-owned
properties or service facilities such as palay, copra, or tobacco
dryers.cralaw:red
(c) Barangay Clearance
- No city or municipality may issue any license or permit for any
business
or activity unless a clearance is first obtained from the barangay
where
such business or activity is located or conducted. For such clearance,
the sangguniang barangay may impose a reasonable fee. The application
for
clearance shall be acted upon within seven (7) working days from the
filing
thereof. In the event that the clearance is not issued within the said
period, the city or municipality may issue the said license or permit.cralaw:red
(d) Other Fees and
Charges - The barangay may levy reasonable fees and charges:chanrobles virtual law library
(1) On commercial breeding
of fighting cocks, cockfights and cockpits;
(2) On places of recreation
which charge admission fees; and cralaw:red
(3) On billboards,
signboards, neon signs, and outdoor advertisements.
Article Five - Common
Revenue-Raising
PowersSEC. 153. Service Fees
and
Charges. - Local government units may impose and collect such
reasonable
fees and charges for services rendered.
SEC. 154. Public Utility
Charges. - Local government units may fix the rates for the
operation
of public utilities owned, operated and maintained by them within their
jurisdiction.cralaw:red
SEC. 155. Toll Fees or
Charges. - The sanggunian concerned may prescribe the terms and
conditions
and fix the rates for the imposition of toll fees or charges for the
use
of any public road, pier or wharf, waterway, bridge, ferry or
telecommunication
system funded and constructed by the local government unit concerned:
Provided,
That no such toll fees or charges shall be collected from officers and
enlisted men of the Armed Forces of the Philippines and members of the
Philippine National Police on mission, post office personnel delivering
mail, physically-handicapped, and disabled citizens who are sixty-five
(65) years or older. When public safety and welfare so requires, the
sanggunian
concerned may discontinue the collection of the tolls, and thereafter
the
said facility shall be free and open for public use.
Article Six -
Community TaxSEC. 156. Community Tax.
- Cities or municipalities may levy a community tax in accordance with
the provisions of this Article.
SEC. 157. Individuals
Liable to Community Tax. - Every inhabitant of the Philippines
eighteen
(18) years of age or over who has been regularly employed on a wage or
salary basis for at least thirty (30) consecutive working days during
any
calendar year, or who is engaged in business or occupation, or who owns
real property with an aggregate assessed value of One thousand pesos
(P=1,000.00)
or more, or who is required by law to file an income tax return shall
pay
an annual community tax of Five pesos (P=5.00) and an annual additional
tax of One peso (P=1.00) for every One thousand pesos (P=1,000.00) of
income
regardless of whether from business, exercise of profession or from
property
which in no case shall exceed Five thousand pesos (P=5,000.00). In the
case of husband and wife, the additional tax herein imposed shall be
based
upon the total property owned by them and the total gross receipts or
earnings
derived by them.cralaw:red
SEC. 158. Juridical Persons
Liable to Community Tax. - Every corporation no matter how created
or organized, whether domestic or resident foreign, engaged in or doing
business in the Philippines shall pay an annual community tax of Five
hundred
pesos (P=500.00) and an annual additional tax, which, in no case, shall
exceed Ten thousand pesos (P=10,000.00) in accordance with the
following
schedule:chanrobles virtual law library
(1) For every Five
thousand pesos (P=5,000.00) worth of real property in the Philippines
owned
by it during the preceding year based on the valuation used for the
payment
of the real property tax under existing laws, found in the assessment
rolls
of the city or municipality where the real property is situated - Two
pesos
(P=2.00); and cralaw:red
(2) For every Five
thousand pesos (P=5,000.00) of gross receipts or earnings derived by it
from its business in the Philippines during the preceding year - Two
pesos
(P=2.00). The dividends received by a corporation from another
corporation
however shall, for the purpose of the additional tax, be considered as
part of the gross receipts or earnings of said corporation.cralaw:red
SEC. 159. Exemptions.
- The following are exempt from the community tax:chanrobles virtual law library
(1) Diplomatic and
consular representatives; and cralaw:red
(2) Transient visitors
when their stay in the Philippines does not exceed three (3) months.cralaw:red
SEC. 160. Place of Payment.
- The community tax shall be paid in the place of residence of the
individual,
or in the place where the principal office of the juridical entity is
located.cralaw:red
SEC. 161. Time for Payment;
Penalties for Delinquency. - (a) The community tax shall accrue on
the first (1st) day of January of each year which shall be paid not
later
than the last day of February of each year. If a person reaches the age
of eighteen (18) years or otherwise loses the benefit of exemption on
or
before the last day of June, he shall be liable for the community tax
on
the day he reaches such age or upon the day the exemption ends.
However,
if a person reaches the age of eighteen (18) years or loses the benefit
of exemption on or before the last day of March, he shall have twenty
(20)
days to pay the community tax without becoming delinquent. Persons who
come to reside in the Philippines or reach the age of eighteen (18)
years
on or after the first (1st) day of July of any year, or who cease to
belong
to an exempt class on or after the same date, shall not be subject to
the
community tax for that year.cralaw:red
(b) Corporations established
and organized on or before the last day of June shall be liable for the
community tax for that year. But corporations established and organized
on or before the last day of March shall have twenty (20) days within
which
to pay the community tax without becoming delinquent. Corporations
established
and organized on or after the first day of July shall not be subject to
the community tax for that year. If the tax is not paid within the time
prescribed above, there shall be added to the unpaid amount an interest
of twenty-four percent (24%) per annum from the due date until it is
paid.cralaw:red
SEC. 162. Community Tax
Certificate. - A community tax certificate shall be issued to every
person or corporation upon payment of the community tax. A community
tax
certificate may also be issued to any person or corporation not subject
to the community tax upon payment of One peso (P=1.00).cralaw:red
SEC. 163. Presentation
of Community Tax Certificate On Certain Occasions. - (a) When an
individual
subject to the community tax acknowledges any document before a notary
public, takes the oath of office upon election or appointment to any
position
in the government service; receives any license, certificate, or permit
from any public authority; pays any tax or fee; receives any money from
any public fund; transacts other official business; or receives any
salary
or wage from any person or corporation, it shall be the duty of any
person,
officer, or corporation with whom such transaction is made or business
done or from whom any salary or wage is received to require such
individual
to exhibit the community tax certificate. The presentation of community
tax certificate shall not be required in connection with the
registration
of a voter.cralaw:red
(b) When, through its
authorized officers, any corporation subject to the community tax
receives
any license, certificate, or permit from any public authority, pays any
tax or fee, receives money from public funds, or transacts other
official
business, it shall be the duty of the public official with whom such
transaction
is made or business done, to require such corporation to exhibit the
community
tax certificate.cralaw:red
(c) The community tax
certificate required in the two preceding paragraphs shall be the one
issued
for the current year, except for the period from January until the
fifteenth
(15th) of April each year, in which case, the certificate issued for
the
preceding year shall suffice.cralaw:red
SEC. 164. Printing of
Community Tax Certificates and Distribution of Proceeds. - (a) The
Bureau of Internal Revenue shall cause the printing of community tax
certificates
and distribute the same to the cities and municipalities through the
city
and municipal treasurers in accordance with prescribed regulations. The
proceeds of the tax shall accrue to the general funds of the cities,
municipalities
and barangays except a portion thereof which shall accrue to the
general
fund of the national government to cover the actual cost of printing
and
distribution of the forms and other related expenses. The city or
municipal
treasurer concerned shall remit to the national treasurer the said
share
of the national government in the proceeds of the tax within ten (10)
days
after the end of each quarter.cralaw:red
(b) The city or municipal
treasurer shall deputize the barangay treasurer to collect the
community
tax in their respective jurisdictions: Provided, however, That said
barangay
treasurer shall be bonded in accordance with existing laws.cralaw:red
(c) The proceeds of
the community tax actually and directly collected by the city or
municipal
treasurer shall accrue entirely to the general fund of the city or
municipality
concerned. However, proceeds of the community tax collected through the
barangay treasurers shall be apportioned as follows:chanrobles virtual law library
(1) Fifty percent (50%)
shall accrue to the general fund of the city or municipality concerned;
and (2) Fifty percent (50%) shall accrue to the barangay where the tax
is collected.
CHAPTER 3 - COLLECTION
OF
TAXESSEC. 165. Tax Period
and
Manner of Payment. - Unless otherwise provided in this Code, the
tax
period of all local taxes, fees and charges shall be the calendar year.
Such taxes, fees and charges may be paid in quarterly installments.
SEC. 166. Accrual of Tax.
- Unless otherwise provided in this Code, all local taxes, fees, and
charges
shall accrue on the first (1st) day of January of each year. However,
new
taxes, fees or charges, or changes in the rates thereof, shall accrue
on
the first (1st) day of the quarter next following the effectivity of
the
ordinance imposing such new levies or rates.cralaw:red
SEC. 167. Time of Payment.
- Unless otherwise provided in this Code, all local taxes, fees, and
charges
shall be paid within the first twenty (20) days of January or of each
subsequent
quarter, as the case may be. The sanggunian concerned may, for a
justifiable
reason or cause, extend the time for payment of such taxes, fees, or
charges
without surcharges or penalties, but only for a period not exceeding
six
(6) months
SEC. 168. Surcharges and
Penalties on Unpaid Taxes, Fees, or Charges. - The sanggunian may
impose
a surcharge not exceeding twenty-five percent (25%) of the amount of
taxes,
fees or charges not paid on time and an interest at the rate not
exceeding
two percent (2%) per month of the unpaid taxes, fees or charges
including
surcharges, until such amount is fully paid but in no case shall the
total
interest on the unpaid amount or portion thereof exceed thirty-six (36)
months.cralaw:red
SEC. 169. Interests on
Other Unpaid Revenues. - Where the amount of any other revenue due
a local government unit, except voluntary contributions or donations,
is
not paid on the date fixed in the ordinance, or in the contract,
expressed
or implied, or upon the occurrence of the event which has given rise to
its collection, there shall be collected as part of that amount an
interest
thereon at the rate not exceeding two percent (2%) per month from the
date
it is due until it is paid, but in no case shall the total interest on
the unpaid amount or a portion thereof exceed thirty-six (36) months.cralaw:red
SEC. 170. Collection of
Local Revenues by Treasurer. - All local taxes, fees, and charges
shall
be collected by the provincial, city, municipal, or barangay treasurer,
or their duly authorized deputies. The provincial, city or municipal
treasurer
may designate the barangay treasurer as his deputy to collect local
taxes,
fees, or charges. In case a bond is required for the purpose, the
provincial,
city or municipal government shall pay the premiums thereon in addition
to the premiums of bond that may be required under this Code.cralaw:red
SEC. 171. Examination
of Books of Accounts and Pertinent Records of Businessmen by Local
Treasurer.
- The provincial, city, municipal or barangay treasurer may, by
himself
or through any of his deputies duly authorized in writing, examine the
books, accounts, and other pertinent records of any person,
partnership,
corporation, or association subject to local taxes, fees and charges in
order to ascertain, assess, and collect the correct amount of the tax,
fee, or charge. Such examination shall be made during regular business
hours, only once for every tax period, and shall be certified to by the
examining official. Such certificate shall be made of record in the
books
of accounts of the taxpayer examined. In case the examination herein
authorized
is made by a duly authorized deputy of the local treasurer, the written
authority of the deputy concerned shall specifically state the name,
address,
and business of the taxpayer whose books, accounts, and pertinent
records
are to be examined, the date and place of such examination, and the
procedure
to be followed in conducting the same. For this purpose, the records of
the revenue district office of the Bureau of Internal Revenue shall be
made available to the local treasurer, his deputy or duly authorized
representative.
CHAPTER 4 - CIVIL
REMEDIES FOR
COLLECTION OF REVENUESSEC. 172. Application
of
Chapter. - The provisions of this Chapter and the remedies provided
herein may be availed of for the collection of any elinquent local tax,
fee, charge, or other revenue.
SEC. 173. Local Government's
Lien. - Local taxes, fees, charges and other revenues constitute a
lien, superior to all liens, charges or encumbrances in favor of any
person,
enforceable by appropriate administrative or judicial action, not only
upon any property or rights therein which may be subject to the lien
but
also upon property used in business, occupation, practice of profession
or calling, or exercise of privilege with respect to which the lien is
imposed. The lien may only be extinguished upon full payment of the
elinquent
local taxes fees and charges including related surcharges and interest.cralaw:red
SEC. 174. Civil Remedies.
- The civil remedies for the collection of local taxes, fees, or
charges,
and related surcharges and interest resulting from delinquency shall be:chanrobles virtual law library
(a) By administrative
action thru distraint of goods, chattels, or effects, and other
personal
property of whatever character, including stocks and other securities,
debts, credits, bank accounts, and interest in and rights to personal
property,
and by levy upon real property and interest in or rights to real
property; and cralaw:red
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or
simultaneously
at the discretion of the local government unit concerned.cralaw:red
SEC. 175. Distraint of
Personal Property. - The remedy by distraint shall proceed as
follows:chanrobles virtual law library
(a) Seizure - Upon
failure of the person owing any local tax, fee, or charge to pay the
same
at the time required, the local treasurer or his deputy may, upon
written
notice, seize or confiscate any personal property belonging to that
person
or any personal property subject to the lien in sufficient quantity to
satisfy the tax, fee, or charge in question, together with any
increment
thereto incident to delinquency and the expenses of seizure. In such
case,
the local treasurer or his deputy shall issue a duly authenticated
certificate
based upon the records of his office showing the fact of delinquencycy
and the amounts of the tax, fee, or charge and penalty due. Such
certificate
shall serve as sufficient warrant for the distraint of personal
property
aforementioned, subject to the taxpayer's right to claim exemption
under
the provisions of existing laws. Distrained personal property shall be
sold at public auction in the manner herein provided for.cralaw:red
(b) Accounting of distrained
goods - The officer executing the distraint shall make or cause to be
made
an account of the goods, chattels or effects distrained, a copy of
which
signed by himself shall be left either with the owner or person from
whose
possession the goods, chattels or effects are taken, or at the dwelling
or place of business of that person and with someone of suitable age
and
discretion, to which list shall be added a statement of the sum
demanded
and a note of the time and place of sale.cralaw:red
(c) Publication - The
officer shall forthwith cause a notification to be exhibited in not
less
than three (3) public and conspicuous places in the territory of the
local
government unit where the distraint is made, specifying the time and
place
of sale, and the articles distrained. The time of sale shall not be
less
than twenty (20) days after notice to the owner or possessor of the
property
as above specified and the publication or posting of the notice. One
place
for the posting of the notice shall be at the office of the chief
executive
of the local government unit in which the property is distrained.cralaw:red
(d) Release of distrained
property upon payment prior to sale - If at any time prior to the
consummation
of the sale, all the proper charges are paid to the officer conducting
the sale, the goods or effects distrained shall be restored to the
owner.cralaw:red
(e) Procedure of sale
- At the time and place fixed in the notice, the officer conducting the
sale shall sell the goods or effects so distrained at public auction to
the highest bidder for cash. Within five (5) days after the sale, the
local
treasurer shall make a report of the proceedings in writing to the
local
chief executive concerned. Should the property distrained be not
disposed
of within one hundred and twenty (120) days from the date of distraint,
the same shall be considered as sold to the local government unit
concerned
for the amount of the assessment made thereon by the Committee on
Appraisal
and to the extent of the same amount, the tax delinquencies shall be
cancelled.
Said Committee on Appraisal shall be composed of the city or municipal
treasurer as chairman, with a representative of the Commission on Audit
and the city or municipal assessor as members.cralaw:red
(f) Disposition of
proceeds - The proceeds of the sale shall be applied to satisfy the
tax,
including the surcharges, interest, and other penalties incident to
delinquency,
and the expenses of the distraint and sale. The balance over and above
what is required to pay the entire claim shall be returned to the owner
of the property sold. The expenses chargeable upon the seizure and sale
shall embrace only the actual expenses of seizure and preservation of
the
property pending the sale, and no charge shall be imposed for the
services
of the local officer or his deputy. Where the proceeds of the sale are
insufficient to satisfy the claim, other property may, in like manner,
be distrained until the full amount due, including all
SEC. 176. Levy on Real
Property - After the expiration of the time required to pay the
delinquent
tax, fee, or charge, real property may be levied on before,
simultaneously,
or after the distraint of personal property belonging to the delinquent
taxpayer. To this end, the provincial, city or municipal treasurer, as
the case may be, shall prepare a duly authenticated certificate showing
the name of the taxpayer and the amount of the tax, fee, or charge, and
penalty due from him. Said certificate shall operate with the force of
a legal execution throughout the Philippines. Levy shall be effected by
writing upon said certificate the description of the property upon
which
levy is made. At the same time, written notice of the levy shall be
mailed
to or served upon the assessor and the Registrar of Deeds of the
province
or city where the property is located who shall annotate the levy on
the
tax declaration and certificate of title of the property, respectively,
and the delinquent taxpayer or, if he be absent from the Philippines,
to
his agent or the manager of the business in respect to which the
liability
arose, or if there be none, to the occupant of the property in
question.
In case the levy on real property is not issued before or
simultaneously
with the warrant of distraint on personal property, and the personal
property
of the taxpayer is not sufficient to satisfy his delinquency, the
provincial,
city or municipal treasurer, as the case may be, shall within thirty
(30)
days after execution of the distraint, proceed with the levy on the
taxpayer's
real property. A report on any levy shall, within ten (10) days after
receipt
of the warrant, be submitted by the levying officer to the sanggunian
concerned.cralaw:red
SEC. 177. Penalty for
Failure to Issue and Execute Warrant. - Without prejudice to
criminal
prosecution under the Revised Penal Code and other applicable laws, any
local treasurer who fails to issue or execute the warrant of distraint
or levy after the expiration of the time prescribed, or who is found
guilty
of abusing the exercise thereof by competent authority shall be
automatically
dismissed from the service after due notice and hearing.cralaw:red
SEC. 178. Advertisement
and Sale. - Within thirty (30) days after levy, the local treasurer
shall proceed to publicly advertise for sale or auction the property or
a usable portion thereof as may be necessary to satisfy the claim and
cost
of sale; and such advertisement shall cover a period of at least thirty
(30) days. It shall be effected by posting a notice at the main
entrance
of the municipal building or city hall, and in a public and conspicuous
place in the barangay where the real property is located, and by
publication
once a week for three (3) weeks in a newspaper of general circulation
in
the province, city or municipality where the property is located. The
advertisement
shall contain the amount of taxes, fees or charges, and penalties due
thereon,
and the time and place of sale, the name of the taxpayer against whom
the
taxes, fees, or charges are levied, and a short description of the
property
to be sold. At any time before the date fixed for the sale, the
taxpayer
may stay the proceedings by paying the taxes, fees, charges, penalties
and interests. If he fails to do so, the sale shall proceed and shall
be
held either at the main entrance of the provincial, city or municipal
building,
or on the property to be sold, or at any other place as determined by
the
local treasurer conducting the sale and specified in the notice of
sale.
Within thirty (30) days after the sale, the local treasurer or his
deputy
shall make a report of the sale to the sanggunian concerned, and which
shall form part of his records. After consultation with the sanggunian,
the local treasurer shall make and deliver to the purchaser a
certificate
of sale, showing the proceedings of the sale, describing the property
sold,
stating the name of the purchaser and setting out the exact amount of
all
taxes, fees, charges, and related surcharges, interests, or penalties:
Provided, however, That any excess in the proceeds of the sale over the
claim and cost of sales shall be turned over to the owner of the
property.
The local treasurer may, by ordinance duly approved, advance an amount
sufficient to defray the costs of collection by means of the remedies
provided
for in this Title, including the preservation or transportation in case
of personal property, and the advertisement and subsequent sale, in
cases
of personal and real property including improvements thereon.cralaw:red
SEC. 179. Redemption of
Property Sold. - Within one (1) year from the date of sale, the
delinquent
taxpayer or his representative shall have the right to redeem the
property
upon payment to the local treasurer of the total amount of taxes, fees,
or charges, and related surcharges, interests or penalties from the
date
of delinquency to the date of sale, plus interest of not more than two
percent (2%) per month on the purchase price from the date of purchase
to the date of redemption. Such payment shall invalidate the
certificate
of sale issued to the purchaser and the owner shall be entitled to a
certificate
of redemption from the provincial, city or municipal treasurer or his
deputy.
The provincial, city or municipal treasurer or his deputy, upon
surrender
by the purchaser of the certificate of sale previously issued to him,
shall
forthwith return to the latter the entire purchase price paid by him
plus
the interest of not more than two percent (2%) per month herein
provided
for, the portion of the cost of sale and other legitimate expenses
incurred
by him, and said property thereafter shall be free from the lien of
such
taxes, fees, or charges, related surcharges, interests, and penalties.
The owner shall not, however, be deprived of the possession of said
property
and shall be entitled to the rentals and other income thereof until the
expiration of the time allowed for its redemption.
SEC. 180. Final Deed
to Purchaser. - In case the taxpayer fails to redeem the property
as
provided herein, the local treasurer shall execute a deed conveying to
the purchaser so much of the property as has been sold, free from liens
of any taxes, fees, charges, related surcharges, interests, and
penalties.
The deed shall succintly recite all the proceedings upon which the
validity
of the sale depends.cralaw:red
SEC. 181. Purchase of
Property By the Local Government Units for Want of Bidder. - In
case
there is no bidder for the real property advertised for sale as
provided
herein, or if the highest bid is for an amount insufficient to pay the
taxes, fees, or charges, related surcharges, interests, penalties and
costs,
the local treasurer conducting the sale shall purchase the property in
behalf of the local government unit concerned to satisfy the claim and
within two (2) days thereafter shall make a report of his proceedings
which
shall be reflected upon the records of his office. It shall be the duty
of the Registrar of Deeds concerned upon registration with his office
of
any such declaration of forfeiture to transfer the title of the
forfeited
property to the local government unit concerned without the necessity
of
an order from a competent court. Within one (1) year from the date of
such
forfeiture, the taxpayer or any of his representative, may redeem the
property
by paying to the local treasurer the full amount of the taxes, fees,
charges,
and related surcharges, interests, or penalties, and the costs of sale.
If the property is not redeemed as provided herein, the ownership
thereof
shall be fully vested on the local government unit concerned.cralaw:red
SEC. 182. Resale of Real
Estate Taken for Taxes, Fees, or Charges. - The sanggunian
concerned
may, by ordinance duly approved, and upon notice of not less than
twenty
(20) days, sell and dispose of the real property acquired under the
preceding
section at public auction. The proceeds of the sale shall accrue to the
general fund
SEC. 183. Collection
of Delinquent Taxes, Fees, Charges or other Revenues through Judicial
Action.
- The local government unit concerned may enforce the collection of
delinquent
taxes, fees, charges or other revenues by civil action in any court of
competent jurisdiction. The civil action shall be filed by the local
treasurer
within the period prescribed in Section 194 of this Code.cralaw:red
SEC. 184. Further Distraint
or Levy. - The remedies by distraint and levy may be repeated if
necessary
until the full amount due, including all expenses, is collected.cralaw:red
SEC. 185. Personal Property
Exempt from Distraint or Levy. - The following property shall be
exempt
from distraint and the levy, attachment or execution thereof for
delinquency
in the payment of any local tax, fee or charge, including the related
surcharge
and interest:chanrobles virtual law library
(a) Tools and the implements
necessarily used by the delinquent taxpayer in his trade or employment;
(b) One (1) horse,
cow, carabao, or other beast of burden, such as the delinquent taxpayer
may select, and necessarily used by him in his ordinary occupation;
(c) His necessary clothing,
and that of all his family;
(d) Household furniture
and utensils necessary for housekeeping and used for that purpose by
the
delinquent taxpayer, such as he may select, of a value not exceeding
Ten
thousand pesos (P=10,000.00);
(e) Provisions, including
crops, actually provided for individual or family use sufficient for
four
(4) months;
(f) The professional
libraries of doctors, engineers, lawyers and judges;
(g) One fishing boat
and net, not exceeding the total value of Ten thousand pesos
(P=10,000.00),
by the lawful use of which a fisherman earns his livelihood; and cralaw:red
(h) Any material or
article forming part of a house or improvement of any real property.
CHAPTER 5 -
MISCELLANEOUS PROVISIONSSEC. 186. Power To
Levy Other
Taxes, Fees or Charges. - Local government units may exercise the
power
to levy taxes, fees or charges on any base or subject not otherwise
specifically
enumerated herein or taxed under the provisions of the National
Internal
Revenue Code, as amended, or other applicable laws: Provided, That the
taxes, fees, or charges shall not be unjust, excessive, oppressive,
confiscatory
or contrary to declared national policy: Provided, further, That the
ordinance
levying such taxes, fees or charges shall not be enacted without any
prior
public hearing conducted for the purpose.
SEC. 187. Procedure for
Approval and Effectivity of Tax ordinances and Revenue Measures;
Mandatory
Public Hearings. - The procedure for approval of local tax
ordinances
and revenue measures shall be in accordance with the provisions of this
Code: Provided, That public hearings shall be conducted for the purpose
prior to the enactment thereof: Provided, further, That any question on
the constitutionality or legality of tax ordinances or revenue measures
may be raised on appeal within thirty (30) days from the effectivity
thereof
to the Secretary of Justice who shall render a decision within sixty
(60)
days from the date of receipt of the appeal: Provided, however, That
such
appeal shall not have the effect of suspending the effectivity of the
ordinance
and the accrual and payment of the tax, fee, or charge levied therein:
Provided, finally, That within thirty (30) days after receipt of the
decision
or the lapse of the sixty-day period without the Secretary of Justice
acting
upon the appeal, the aggrieved party may file appropriate proceedings
with
a court of competent jurisdiction.cralaw:red
SEC. 188. Publication
of Tax ordinances and Revenue Measures. - Within ten (10) days
after
their approval, certified true copies of all provincial, city, and
municipal
tax ordinances or revenue measures shall be published in full for three
(3) consecutive days in a newspaper of local circulation: Provided,
however,
That in provinces, cities and municipalities where there are no
newspapers
of local circulation, the same may be posted in at least two (2)
conspicuous
and publicly accessible places.cralaw:red
SEC. 189. Furnishing of
Copies of Tax ordinances and Revenue Measures. - Copies of all
provincial,
city, and municipal and barangay tax ordinances and revenue measures
shall
be furnished the respective local treasurers for public dissemination.
SEC. 190. Attempt to
Enforce Void or Suspended Tax ordinances and revenue measures. -
The
enforcement of any tax ordinance or revenue measure after due notice of
the disapproval or suspension thereof shall be sufficient ground for
administrative
disciplinary action against the local officials and employees
responsible
therefor.cralaw:red
SEC. 191. Authority of
Local Government Units to Adjust Rates of Tax ordinances. - Local
government
units shall have the authority to adjust the tax rates as prescribed
herein
not oftener than once every five (5) years, but in no case shall such
adjustment
exceed ten percent (10%) of the rates fixed under this Code.cralaw:red
SEC. 192. Authority to
Grant Tax Exemption Privileges. - Local government units may,
through
ordinances duly approved, grant tax exemptions, incentives or reliefs
under
such terms and conditions as they may deem necessary.cralaw:red
SEC. 193. Withdrawal of
Tax Exemption Privileges. - Unless otherwise provided in this Code,
tax exemptions or incentives granted to, or presently enjoyed by all
persons,
whether natural or juridical, including government-owned or -controlled
corporations, except local water districts, cooperatives duly
registered
under R.A. No. 6938, non-stock and non-profit hospitals and educational
institutions, are hereby withdrawn upon the effectivity of this Code.
CHAPTER 6 - TAXPAYER'S
REMEDIESSEC. 194. Periods of
Assessment
and Collection. - (a) Local taxes, fees, or charges shall be
assessed
within five (5) years from the date they became due. No action for the
collection of such taxes, fees, or charges, whether administrative or
judicial,
shall be instituted after the expiration of such period: Provided,
That,
taxes, fees or charges which have accrued before the effectivity of
this
Code may be assessed within a period of three (3) years from the date
they
became due.
(b) In case of fraud
or intent to evade the payment of taxes, fees, or charges, the same may
be assessed within ten (10) years from discovery of the fraud or intent
to evade payment.cralaw:red
(c) Local taxes, fees,
or charges may be collected within five (5) years from the date of
assessment
by administrative or judicial action. No such action shall be
instituted
after the expiration of said period: Provided, however, That, taxes,
fees
or charges assessed before the effectivity of this Code may be
collected
within a period of three (3) years from the date of assessment.cralaw:red
(d) The running of
the periods of prescription provided in the preceding paragraphs shall
be suspended for the time during which:chanrobles virtual law library
(1) The treasurer is
legally prevented from making the assessment of collection;
(2) The taxpayer requests
for a reinvestigation and executes a waiver in writing before
expiration
of the period within which to assess or collect; and cralaw:red
(3) The taxpayer is
out of the country or otherwise cannot be located.cralaw:red
SEC. 195. Protest of Assessment.
- When the local treasurer or his duly authorized representative finds
that correct taxes, fees, or charges have not been paid, he shall issue
a notice of assessment stating the nature of the tax, fee or charge,
the
amount of deficiency, the surcharges, interests and penalties. Within
sixty
(60) days from the receipt of the notice of assessment, the taxpayer
may
file a written protest with the local treasurer contesting the
assessment;
otherwise, the assessment shall become final and executory. The local
treasurer
shall decide the protest within sixty (60) days from the time of its
filing.
If the local treasurer finds the protest to be wholly or partly
meritorious,
he shall issue a notice canceling wholly or partially the assessment.
However,
if the local treasurer finds the assessment to be wholly or partly
correct,
he shall deny the protest wholly or partly with notice to the taxpayer.
The taxpayer shall have thirty (30) days from the receipt of the denial
of the protest or from the lapse of the sixty (60) day period
prescribed
herein within which to appeal with the court of competent jurisdiction
otherwise the assessment becomes conclusive and unappealable.cralaw:red
SEC. 196. Claim for Refund
of Tax Credit. - No case or proceeding shall be maintained in any
court
for the recovery of any tax, fee, or charge erroneously or illegally
collected
until a written claim for refund or credit has been filed with the
local
treasurer. No case or proceeding shall be entertained in any court
after
the expiration of two (2) years from the date of the payment of such
tax,
fee, or charge, or from the date the taxpayer is entitled to a refund
or
credit.
TITLE II. REAL PROPERTY TAXATIONCHAPTER 1 - GENERAL
PROVISIONSSEC. 197. Scope. -
This
Title shall govern the administration, appraisal, assessment, levy and
collection of real property tax.
SEC. 198. Fundamental
Principles. - The appraisal, assessment, levy and collection of
real
property tax shall be guided by the following fundamental principles:chanrobles virtual law library
(a) Real property shall
be appraised at its current and fair market value;
(b) Real property shall
be classified for assessment purposes on the basis of its actual use;
(c) Real property shall
be assessed on the basis of a uniform classification within each local
government unit;
(d) The appraisal,
assessment, levy and collection of real property tax shall not be let
to
any private person; and cralaw:red
(e) The appraisal and
assessment of real property shall be equitable.cralaw:red
SEC. 199. Definitions.
- When used in this Title: (a) "Acquisition Cost" for
newly-acquired
machinery not yet depreciated and appraised within the year of its
purchase,
refers to the actual cost of the machinery to its present owner, plus
the
cost of transportation, handling, and installation at the present site;
(b) "Actual Use" refers
to the purpose for which the property is principally or predominantly
utilized
by the person in possession thereof;
(c) "Ad Valorem Tax" is a
levy on real property determined on the basis of a fixed proportion of
the value of the property;
(d) "Agricultural Land"
is land devoted principally to the planting of trees, raising of crops,
livestock and poultry, dairying, salt making, inland fishing and
similar
aquacultural activities, and other agricultural activities, and is not
classified as mineral, timber, residential, commercial or industrial
land;
(e) "Appraisal" is
the act or process of determining the value of property as of a
specific
date for a specific purpose;
(f) "Assessment" is
the act or process of determining the value of a property, or
proportion
thereof subject to tax, including the discovery, listing,
classification,
and appraisal of properties;
(g) "Assessment Level"
is the percentage applied to the fair market value to determine the
taxable
value of the property;
(h) "Assessed Value"
is the fair market value of the real property multiplied by the
assessment
level. It is synonymous to taxable value;
(i) "Commercial Land"
is land devoted principally for the object of profit and is not
classified
as agricultural, industrial, mineral, timber, or residential land;
(j) "Depreciated Value"
is the value remaining after deducting depreciation from the
acquisition
cost;
(k) "Economic Life"
is the estimated period over which it is anticipated that a machinery
or
equipment may be profitably utilized;
(l) "Fair Market Value"
is the price at which a property may be sold by a seller who is not
compelled
to sell and bought by a buyer who is not compelled to buy;
(m) "Improvement" is
a valuable addition made to a property or an amelioration in its
condition,
amounting to more than a mere repair or replacement of parts involving
capital expenditures and labor, which is intended to enhance its value,
beauty or utility or to adapt it for new or further purposes;
(n) "Industrial Land"
is land devoted principally to industrial activity as capital
investment
and is not classified as agricultural, commercial, timber, mineral or
residential
land;
(o) "Machinery" embraces
machines, equipment, mechanical contrivances, instruments, appliances
or
apparatus which may or may not be attached, permanently or temporarily,
to the real property. It includes the physical facilities for
production,
the installations and appurtenant service facilities, those which are
mobile,
self-powered or self-propelled, and those not permanently attached to
the
real property which are actually, directly, and exclusively used to
meet
the needs of the particular industry, business or activity and which by
their very nature and purpose are designed for, or necessary to its
manufacturing,
mining, logging, commercial, industrial or agricultural purposes;
(p) "Mineral Lands"
are lands in which minerals, metallic or non-metallic, exist in
sufficient
quantity or grade to justify the necessary expenditures to extract and
utilize such materials;
(q) "Reassessment" is the
assigning of new assessed values to property, particularly real estate,
as the result of a general, partial, or individual reappraisal of the
property;
(r) "Remaining Economic
Life" is the period of time expressed in years from the date of
appraisal
to the date when the machinery becomes valueless;
(s) "Remaining Value"
is the value corresponding to the remaining useful life of the
machinery;
(t) "Replacement or
Reproduction Cost" is the cost that would be incurred on the basis of
current
prices, in acquiring an equally desirable substitute property, or the
cost
of reproducing a new replica of the property on the basis of current
prices
with the same or closely similar material; and cralaw:red
(u) "Residential Land"
is land principally devoted to habitation.cralaw:red
Sec. 200. Administration
of the Real Property Tax. - The provinces and cities, including the
municipalities within the Metropolitan Manila Area, shall be primarily
responsible for the proper, efficient and effective administration of
the
real property tax.
CHAPTER 2 - APPRAISAL
AND ASSESSMENT
OF REAL PROPERTYSEC. 201. Appraisal of
Real
Property. - All real property, whether taxable or exempt, shall be
appraised at the current and fair market value prevailing in the
locality
where the property is situated. The Department of Finance shall
promulgate
the necessary rules and regulations for the classification, appraisal,
and assessment of real property pursuant to the provisions of this Code.
SEC. 202. Declaration
of Real Property by the Owner or Administrator. - It shall be the
duty
of all persons, natural or juridical, owning or administering real
property,
including the improvements therein, within a city or municipality, or
their
duly authorized representative, to prepare, or cause to be prepared,
and
file with the provincial, city or municipal assessor, a sworn statement
declaring the true value of their property, whether previously declared
or undeclared, taxable or exempt, which shall be the current and fair
market
value of the property, as determined by the declarant. Such declaration
shall contain a description of the property sufficient in detail to
enable
the assessor or his deputy to identify the same for assessment
purposes.
The sworn declaration of real property herein referred to shall be
filed
with the assessor concerned once every three (3) years during the
period
from January first (1st) to June thirtieth (30th) commencing with the
calendar
year 1992.cralaw:red
SEC. 203. Duty of Person
Acquiring Real Property or Making Improvement Thereon. - It shall
also
be the duty of any person, or his authorized representative, acquiring
at any time real property in any municipality or city or making any
improvement
on real property, to prepare, or cause to be prepared, and file with
the
provincial, city or municipal assessor, a sworn statement declaring the
true value of subject property, within sixty (60) days after the
acquisition
of such property or upon completion or occupancy of the improvement,
whichever
comes earlier.cralaw:red
SEC. 204. Declaration
of Real Property by the Assessor. - When any person, natural or
juridical,
by whom real property is required to be declared under Section 202
hereof,
refuses or fails for any reason to make such declaration within the
time
prescribed, the provincial, city or municipal assessor shall himself
declare
the property in the name of the defaulting owner, if known, or against
an unknown owner, as the case may be, and shall assess the property for
taxation in accordance with the provision of this Title. No oath shall
be required of a declaration thus made by the provincial, city or
municipal
assessor.cralaw:red
SEC. 205. Listing of Real
Property in the Assessment Rolls. - (a) In every province and
city,
including the municipalities within the Metropolitan Manila Area, there
shall be prepared and maintained by the provincial, city or municipal
assessor
an assessment roll wherein shall be listed all real property, whether
taxable
or exempt, located within the territorial jurisdiction of the local
government
unit concerned. Real property shall be listed, valued and assessed in
the
name of the owner or administrator, or anyone having legal interest in
the property.cralaw:red
(b) The undivided real
property of a deceased person may be listed, valued and assessed in the
name of the estate or of the heirs and devisees without designating
them
individually; and undivided real property other than that owned by a
deceased
may be listed, valued and assessed in the name of one or more
co-owners:
Provided, however, That such heir, devisee, or co-owner shall be liable
severally and proportionately for all obligations imposed by this Title
and the payment of the real property tax with respect to the undivided
property.cralaw:red
(c) The real property of
a corporation, partnership, or association shall be listed, valued and
assessed in the same manner as that of an individual.cralaw:red
(d) Real property owned
by the Republic of the Philippines, its instrumentalities and political
subdivisions, the beneficial use of which has been granted, for
consideration
or otherwise, to a taxable person, shall be listed, valued and assessed
in the name of the possessor, grantee or of the public entity if such
property
has been acquired or held for resale or lease.cralaw:red
SEC. 206. Proof of Exemption
of Real Property from Taxation. - Every person by or for whom real
property is declared, who shall claim tax exemption for such property
under
this Title shall file with the provincial, city or municipal assessor
within
thirty (30) days from the date of the declaration of real property
sufficient
documentary evidence in support of such claim including corporate
charters,
title of ownership, articles of incorporation, bylaws, contracts,
affidavits,
certifications and mortgage deeds, and similar documents. If the
required
evidence is not submitted within the period herein prescribed, the
property
shall be listed as taxable in the assessment roll. However, if the
property
shall be proven to be tax exempt, the same shall be dropped from the
assessment
roll.cralaw:red
SEC. 207. Real Property
Identification System. - All declarations of real property made
under
the provisions of this Title shall be kept and filed under a uniform
classification
system to be established by the provincial, city or municipal assessor.
SEC. 208. Notification
of Transfer of Real Property Ownership. - Any person who shall
transfer
real property ownership to another shall notify the provincial, city or
municipal assessor concerned within sixty (60) days from the date of
such
transfer. The notification shall include the mode of transfer, the
description
of the property alienated, the name and address of the transferee.cralaw:red
SEC. 209. Duty of Registrar
of Deeds to Apprise Assessor of Real Property Listed in Registry. -
(a) To ascertain whether or not any real property entered in the
Registry
of Property has escaped discovery and listing for the purpose of
taxation,
the Registrar of Deeds shall prepare and submit to the provincial, city
or municipal assessor, within six (6) months from the date of
effectivity
of this Code and every year thereafter, an abstract of his registry,
which
shall include brief but sufficient description of the real properties
entered
therein, their present owners, and the dates of their most recent
transfer
or alienation accompanied by copies of corresponding deeds of sale,
donation,
or partition or other forms of alienation.cralaw:red
(b) It shall also be
the duty of the Registrar of Deeds to require every person who shall
present
for registration a document of transfer, alienation, or encumbrance of
real property to accompany the same with a certificate to the effect
that
the real property subject of the transfer, alienation, or encumbrance,
as the case may be, has been fully paid of all real property taxes due
thereon. Failure to provide such certificate shall be a valid cause for
the Registrar of Deeds to refuse the registration of the document.cralaw:red
SEC. 210. Duty of Official
Issuing Building Permit or Certificate of Registration of Machinery to
Transmit Copy to Assessor. - Any public official or employee who
may
now or hereafter be required by law or regulation to issue to any
person
a permit for the construction, addition, repair, or renovation of a
building,
or permanent improvement on land, or a certificate of registration for
any machinery, including machines, mechanical contrivances, and
apparatus
attached or affixed on land or to another real property, shall transmit
a copy of such permit or certificate within thirty (30) days of its
issuance,
to the assessor of the province, city or municipality where the
property
is situated.cralaw:red
SEC. 211. Duty of Geodetic
Engineers to Furnish Copy of Plans to Assessor. - It shall be the
duty
of all geodetic engineers, public or private, to furnish free of charge
to the assessor of the province, city or municipality where the land is
located with a white or blue print copy of each of all approved
original
or subdivision plans or maps of surveys executed by them within thirty
(30) days from receipt of such plans from the Lands Management Bureau,
the Land Registration Authority, or the Housing and Land Use Regulatory
Board, as the case may be.cralaw:red
SEC. 212. Preparation
of Schedule of Fair Market Values. - Before any general revision
of
property assessment is made pursuant to the provisions of this Title,
there
shall be prepared a schedule of fair market values by the provincial,
city
and the municipal assessors of the municipalities within the
Metropolitan
Manila Area for the different classes of real property situated in
their
respective local government units for enactment by ordinance of the
sanggunian
concerned. The schedule of fair market values shall be published in a
newspaper
of general circulation in the province, city or municipality concerned,
or in the absence thereof, shall be posted in the provincial capitol,
city
or municipal hall and in two other conspicuous public places therein.
SEC. 213. Authority of
Assessor to Take Evidence. - For the purpose of obtaining
information
on which to base the market value of any real property, the assessor of
the province, city or municipality or his deputy may summon the owners
of the properties to be affected or persons having legal interest
therein
and witnesses, administer oaths, and take deposition concerning the
property,
its ownership, amount, nature, and value.cralaw:red
SEC. 214. Amendment of
Schedule of Fair Market Values. - The provincial, city or municipal
assessor may recommend to the sanggunian concerned amendments to
correct
errors in valuation in the schedule of fair market values. The
sanggunian
concerned shall, by ordinance, act upon the recommendation within
ninety
(90) days from receipt thereof.cralaw:red
SEC. 215. Classes of Real
Property for Assessment Purposes. - For purposes of assessment,
real
property shall be classified as residential, agricultural, commercial,
industrial, mineral, timberland or special. The city or municipality
within
the Metropolitan Manila Area, through their respective sanggunian,
shall
have the power to classify lands as residential, agricultural,
commercial,
industrial, mineral, timberland, or special in accordance with their
zoning
ordinances.cralaw:red
SEC. 216. Special Classes
of Real Property. - All lands, buildings, and other improvements
thereon
actually, directly and exclusively used for hospitals, cultural, or
scientific
purposes, and those owned and used by local water districts, and
government-owned
or -controlled corporations rendering essential public services in the
supply and distribution of water and/or generation and transmission of
electric power shall be classified as special.cralaw:red
SEC. 217. Actual Use of
Real Property as Basis for Assessment. - Real property shall be
classified,
valued and assessed on the basis of its actual use regardless of where
located, whoever owns it, and whoever uses it.cralaw:red
SEC. 218. Assessment Levels.
- The assessment levels to be applied to the fair market value of real
property to determine its assessed value shall be fixed by ordinances
of
the sangguniang panlalawigan, sangguniang panlungsod or sangguniang
bayan
of a municipality within the Metropolitan Manila Area, at the rates not
exceeding the following:chanrobles virtual law library
(a) On Lands:chanroblesvirtuallawlibrary
CLASS
ASSESSMENT LEVELS
Residential
20%
Agricultural
40%
Commercial
50%
Industrial
50%
Mineral
50%
Timberland
20%
(b) On Buildings and Other
Structures:chanrobles virtual law library
(1)Residential
Fair Market Value
Over Not Over
Assessment
Levels
P 175,000.00 0%
P 175,000.00
300,000.00
10%
300,000.00
500,000.00
20%
500,000.00
750,000.00
25%
750,000.00
1,000,000.00
30%
1,000,000.00
2,000,000.00
35%
2,000,000.00
5,000,000.00
40%
5,000,000.00
10,000.000.00
50%
10,000,000.00
60%
(2) Agricultural
Fair Market Value
Over
Not Over Assessment Levels
P
300,000.00
25%
300,000.00
500,000.00
30%
500,000.00
750,000.00
35%
750,000.00
1,000,000.00
40%
1,000,000.00
2,000,000.00
45%
2,000,000.00
50%
(3) Commercial / Industrial
Fair Market Value
Over Not
Over
Assessment Levels
P
300,000.00
30%
P 300,000.00
500,000.00 35%
500,000.00
750,000.00 40%
750,000.00
1,000,000.00 50%
1,000,000.00
2,000,000.00 60%
2,000,000.00
5,000,000.00 70%
5,000,000.00
10,000,000.00
75%
10,000,000.00
80%
(4)Timber land
Fair Market Value
Over Not Over
Assessment
Levels
P 300,000.00 45%
P 300,000.00
500,000.00 50%
500,000.00
750,000.00 55%
750,000.00
1,000,000.00
60%
1,000,000.00
2,000,000.00
65%
2,000,000.0
70%
(c) On Machineries
Class
Assessment Levels
Agricultural
40%
Residential
50%
Commercial
80%
Industrial
80%
(d) On Special Classes:
The assessment levels for all lands, buildings, machineries and other
improvements;
Actual
Use
Assessment Level
Cultural
15%
Scientific
15%
Hospital
15%
local water
districts
10%
Government-owned
or
controlled
corporations
engaged
in the supply and
distribution
of water and/or
generation and
transmission of
electric
power
10%
SEC. 219. General
Revision
of assessments and Property Classification. - The provincial, city
or municipal assessor shall undertake a general revision of real
property
assessments within two (2) years after the effectivity of this Code and
every three (3) years thereafter.cralaw:red
SEC. 220. Valuation of
Real Property. - In cases where (a) real property is declared and
listed
for taxation purposes for the first time; (b) there is an ongoing
general
revision of property classification and assessment; or (c) a request is
made by the person in whose name the property is declared, the
provincial,
city or municipal assessor or his duly authorized deputy shall, in
accordance
with the provisions of this Chapter, make a classification, appraisal
and
assessment of the real property listed and described in the declaration
irrespective of any previous assessment or taxpayer's valuation
thereon:
Provided, however, That the assessment of real property shall not be
increased
oftener than once every three (3) years except in case of new
improvements
substantially increasing the value of said property or of any change in
its actual use.cralaw:red
SEC. 221. Date of Effectivity
of Assessment or Reassessment. - All assessments or reassessments
made
after the first (1st) day of January of any year shall take effect on
the
first (1st) day of January of the succeeding year: Provided, however,
That
the reassessment of real property due to its partial or total
destruction,
or to a major change in its actual use, or to any great and sudden
inflation
or deflation of real property values, or to the gross illegality of the
assessment when made or to any other abnormal cause, shall be made
within
ninety (90) days from the date any such cause or causes occurred, and
shall
take effect at the beginning of the quarter next following the
reassessment.cralaw:red
SEC. 222. assessment of
Property Subject to Back Taxes. - Real property declared for the
first
time shall be assessed for taxes for the period during which it would
have
been liable but in no case for more than ten (10) years prior to the
date
of initial assessment: Provided, however, That such taxes shall be
computed
on the basis of the applicable schedule of values in force during the
corresponding
period. If such taxes are paid on or before the end of the quarter
following
the date the notice of assessment was received by the owner or his
representative,
no interest for delinquency shall be imposed thereon; otherwise, such
taxes
shall be subject to an interest at the rate of two percent (2%) per
month
or a fraction thereof from the date of the receipt of the assessment
until
such taxes are fully paid.cralaw:red
SEC. 223. Notification
of New or Revised Assessment. - When real property is assessed for
the first time or when an existing assessment is increased or
decreased,
the provincial, city or municipal assessor shall within thirty (30)
days
give written notice of such new or revised assessment to the person in
whose name the property is declared. The notice may be delivered
personally
or by registered mail or through the assistance of the punong barangay
to the last known address of the person to be served.cralaw:red
SEC. 224. Appraisal and
Assessment of Machinery. - (a) The fair market value of a brand-new
machinery shall be the acquisition cost. In all other cases, the fair
market
value shall be determined by dividing the remaining economic life of
the
machinery by its estimated economic life and multiplied by the
replacement
or reproduction cost.cralaw:red
(b) If the machinery
is imported, the acquisition cost includes freight, insurance, bank and
other charges, brokerage, arrastre and handling, duties and taxes, plus
cost of inland transportation, handling, and installation charges at
the
present site. The cost in foreign currency of imported machinery shall
be converted to peso cost on the basis of foreign currency exchange
rates
as fixed by the Central Bank.cralaw:red
SEC. 225. Depreciation
Allowance for Machinery. - For purposes of assessment, a
depreciation
allowance shall be made for machinery at a rate not exceeding five
percent
(5%) of its original cost or its replacement or reproduction cost, as
the
case may be, for each year of use: Provided, however, That the
remaining
value for all kinds of machinery shall be fixed at not less than twenty
percent (20%) of such original, replacement, or reproduction cost for
so
long as the machinery is useful and in operation.
CHAPTER 3 - ASSESSMENT
APPEALSSEC. 226. Local Board
of
Assessment Appeals. - Any owner or person having legal interest in
the property who is not satisfied with the action of the provincial,
city
or municipal assessor in the assessment of his property may, within
sixty
(60) days from the date of receipt of the written notice of assessment,
appeal to the Board of Assessment appeals of the province or city by
filing
a petition under oath in the form prescribed for the purpose, together
with copies of the tax declarations and such affidavits or documents
submitted
in support of the appeal.
SEC. 227. Organization,
Powers, Duties, and Functions of the Local Board of Assessment Appeals.
- (a) The Board of Assessment appeals of the province or city shall be
composed of the Registrar of Deeds, as Chairman, the provincial or city
prosecutor and the provincial, or city engineer as members, who shall
serve
as such in an ex officio capacity without additional compensation.cralaw:red
(b) The chairman of
the Board shall have the power to designate any employee of the
province
or city to serve as secretary to the Board also without additional
compensation.cralaw:red
(c) The chairman and
members of the Board of Assessment appeals of the province or city
shall
assume their respective positions without need of further appointment
or
special designation immediately upon effectivity of this Code. They
shall
take an oath or affirmation of office in the prescribed form.cralaw:red
(d) In provinces and
cities without a provincial or city engineer, the district engineer
shall
serve as member of the Board. In the absence of the Registrar of Deeds,
or the provincial or city prosecutor, or the provincial or city
engineer,
or the district engineer, the persons performing their duties, whether
in an acting capacity or as a duly designated officer-in-charge, shall
automatically become the chairman or member, respectively, of the said
Board, as the case may be.cralaw:red
SEC. 228. Meetings and
Expenses of the Local Board of Assessment Appeals. - (a) The Board
of Assessment appeals of the province or city shall meet once a month
and
as often as may be necessary for the prompt disposition of appealed
cases.
No member of the Board shall be entitled to per diems or traveling
expenses
for his attendance in Board meetings, except when conducting an ocular
inspection in connection with a case under appeal.cralaw:red
(b) All expenses of
the Board shall be charged against the general fund of the province or
city, as the case may be. The sanggunian concerned shall appropriate
the
necessary funds to enable the Board in their respective localities to
operate
effectively.cralaw:red
SEC. 229. Action by the
Local Board of Assessment appeals. - (a) The Board shall decide the
appeal within one hundred twenty (120) days from the date of receipt of
such appeal. The Board, after hearing, shall render its decision based
on substantial evidence or such relevant evidence on record as a
reasonable
mind might accept as adequate to support the conclusion.cralaw:red
(b) In the exercise
of its appellate jurisdiction, the Board shall have the power to summon
witnesses, administer oaths, conduct ocular inspection, take
depositions,
and issue subpoena and subpoena duces tecum. The proceedings of the
Board
shall be conducted solely for the purpose of ascertaining the facts
without
necessarily adhering to technical rules applicable in judicial
proceedings.cralaw:red
(c) The secretary of
the Board shall furnish the owner of the property or the person having
legal interest therein and the provincial or city assessor with a copy
of the decision of the Board. In case the provincial or city assessor
concurs
in the revision or the assessment, it shall be his duty to notify the
owner
of the property or the person having legal interest therein of such
fact
using the form prescribed for the purpose. The owner of the property or
the person having legal interest therein or the assessor who is not
satisfied
with the decision of the Board, may, within thirty (30) days after
receipt
of the decision of said Board, appeal to the Central Board of
Assessment
appeals, as herein provided. The decision of the Central Board shall be
final and executory.cralaw:red
SEC. 230. Central Board
of Assessment appeals.- The Central Board of Assessment appeals
shall
be composed of a chairman and two (2) members to be appointed by the
President,
who shall serve for a term of seven (7) years, without reappointment.
Of
those first appointed, the chairman shall hold office for seven (7)
years,
one member for five (5) years, and the other member for three (3)
years.
Appointment to any vacancy shall be only for the unexpired portion of
the
term of the predecessor. In no case shall any member be appointed or
designated
in a temporary or acting capacity. The chairman and the members of the
Board shall be Filipino citizens, at least forty (40) years old at the
time of their appointment, and members of the Bar or Certified Public
Accountants
for at least ten (10) years immediately preceding their appointment.
The
chairman of the Board of Assessment appeals shall have the salary grade
equivalent to the rank of Director III under the Salary Standardization
Law exclusive of allowances and other emoluments. The members of the
Board
shall have the salary grade equivalent to the rank of Director II under
the Salary Standardization Law exclusive of allowances and other
emoluments.
The Board shall have appellate jurisdiction over all assessment cases
decided
by the Local Board of Assessment appeals.cralaw:red
There shall be Hearing
Officers to be appointed by the Central Board of Assessment appeals
pursuant
to civil service laws, rules and regulations, one each for Luzon,
Visayas
and Mindanao, who shall hold office in Manila, Cebu City and Cagayan de
Oro City, respectively, and who shall serve for a term of six (6)
years,
without reappointment until their successors have been appointed and
qualified.
The Hearing Officers shall have the same qualifications as that of the
Judges of the Municipal Trial Courts.cralaw:red
The Hearing Officers
shall each have the salary grade equivalent to the rank of Director I
under
the Salary Standardization Law exclusive of allowances and other
emoluments.
The Hearing Officers shall try and receive evidences on the appealed
assessment
cases as may be directed by the Board.cralaw:red
The Central Board Assessment
appeals, in the performance of its powers and duties, may establish and
organize staffs, offices, units, prescribe the titles, functions and
duties
of their members and adopt its own rules and regulations. Unless
otherwise
provided by law, the annual appropriations for the Central Board of
Assessment
appeals shall be included in the annual budget of the Department of
Finance
in the corresponding General Appropriations Act.cralaw:red
SEC. 231. Effect of appeal
on the Payment of Real Property Tax. - appeal on assessments of
real
property made under the provisions of this Code shall, in no case,
suspend
the collection of the corresponding realty taxes on the property
involved
as assessed by the provincial or city assessor, without prejudice to
subsequent
adjustment depending upon the final outcome of the appeal.
CHAPTER 4 - IMPOSITION
OF
REAL PROPERTY TAXSEC. 232. Power to
Levy Real
Property Tax. - A province or city or a municipality within the
Metropolitan
Manila Area may levy an annual ad valorem tax on real property such as
land, building, machinery, and other improvement not hereinafter
specifically
exempted.
SEC. 233. Rates of Levy.
- A province or city or a municipality within the Metropolitan Manila
Area
shall fix a uniform rate of basic real property tax applicable to their
respective localities as follows: (a) In the case of a province, at the
rate not exceeding one percent (1%) of the assessed value of real
property; and cralaw:red
(b) In the case of
a city or a municipality within the Metropolitan Manila Area, at the
rate
not exceeding two percent (2%) of the assessed value of real property.cralaw:red
SEC. 234. Exemptions from
Real Property Tax. - The following are exempted from payment of the
real property tax:chanrobles virtual law library
(a) Real property owned
by the Republic of the Philippines or any of its political subdivisions
except when the beneficial use thereof has been granted, for
consideration
or otherwise, to a taxable person;
(b) Charitable institutions,
churches, parsonages or convents appurtenant thereto, mosques,
nonprofit
or religious cemeteries and all lands, buildings, and improvements
actually,
directly, and exclusively used for religious, charitable or educational
purposes;
(c) All machineries
and equipment that are actually, directly and exclusively used by local
water districts and government-owned or -controlled corporations
engaged
in the supply and distribution of water and/or generation and
transmission
of electric power;
(d) All real property
owned by duly registered cooperatives as provided for under R. A. No.
6938; and cralaw:red
(e) Machinery and equipment
used for pollution control and environmental protection. Except as
provided
herein, any exemption from payment of real property tax previously
granted
to, or presently enjoyed by, all persons, whether natural or juridical,
including all government-owned or -controlled corporations are hereby
withdrawn
upon the effectivity of this Code.
CHAPTER 5 - SPECIAL
LEVIES
ON REAL PROPERTYSEC. 235. Additional
Levy
on Real Property for the Special Education Fund. - A province or
city,
or a municipality within the Metropolitan Manila Area, may levy and
collect
an annual tax of one percent (1%) on the assessed value of real
property
which shall be in addition to the basic real property tax. The proceeds
thereof shall exclusively accrue to the Special Education Fund (SEF).
SEC. 236. Additional Ad
Valorem Tax on Idle Lands. - A province or city, or a municipality
within the Metropolitan Manila Area, may levy an annual tax on idle
lands
at the rate not exceeding five percent (5%) of the assessed value of
the
property which shall be in addition to the basic real property tax.cralaw:red
SEC. 237. Idle Lands,
Coverage. - For purposes of real property taxation, idle lands
shall
include the following:chanrobles virtual law library
(a) "Agricultural lands,
more than one (1) hectare in area, suitable for cultivation, dairying,
inland fishery, and other agricultural uses, one-half (1/2) of which
remain
uncultivated or unimproved by the owner of the property or person
having
legal interest therein." Agricultural lands planted to permanent or
perennial
crops with at least fifty (50) trees to a hectare shall not be
considered
idle lands. Lands actually used for grazing purposes shall likewise not
be considered idle lands.cralaw:red
(b) Lands, other than
agricultural, located in a city or municipality, more than one thousand
(1,000) square meters in area one-half (1/2) of which remain unutilized
or unimproved by the owner of the property or person having legal
interest
therein. Regardless of land area, this Section shall likewise apply to
residential lots in subdivisions duly approved by proper authorities,
the
ownership of which has been transferred to individual owners, who shall
be liable for the additional tax: Provided, however, That individual
lots
of such subdivisions, the ownership of which has not been transferred
to
the buyer shall be considered as part of the subdivision, and shall be
subject to the additional tax payable by subdivision owner or operator.cralaw:red
SEC. 238. Idle Lands Exempt
from Tax. - A province or city or a municipality within the
Metropolitan
Manila Area may exempt idle lands from the additional levy by reason of
force majeure, civil disturbance, natural calamity or any cause or
circumstance
which physically or legally prevents the owner of the property or
person
having legal interest therein from improving, utilizing or cultivating
the same.cralaw:red
SEC. 239. Listing of Idle
Lands by the Assessor. - The provincial, city or municipal assessor
shall make and keep an updated record of all idle lands located within
his area of jurisdiction. For purposes of collection, the provincial,
city
or municipal assessor shall furnish a copy thereof to the provincial or
city treasurer who shall notify, on the basis of such record, the owner
of the property or person having legal interest therein of the
imposition
of the additional tax.cralaw:red
SEC. 240. Special Levy
by Local Government Units. - A province, city or municipality may
impose
a special levy on the lands comprised within its territorial
jurisdiction
specially benefited by public works projects or improvements funded by
the local government unit concerned: Provided, however, That the
special
levy shall not exceed sixty percent (60%) of the actual cost of such
projects
and improvements, including the costs of acquiring land and such other
real property in connection therewith: Provided, further, That the
special
levy shall not apply to lands exempt from basic real property tax and
the
remainder of the land portions of which have been donated to the local
government unit concerned for the construction of such projects or
improvements.cralaw:red
SEC. 241. Ordinance Imposing
a Special Levy. - A tax ordinance imposing a special levy shall
describe
with reasonable accuracy the nature, extent, and location of the public
works projects or improvements to be undertaken, state the estimated
cost
thereof, specify the metes and bounds by monuments and lines and the
number
of annual installments for the payment of the special levy which in no
case shall be less than five (5) nor more than ten (10) years. The
sanggunian
concerned shall not be obliged, in the apportionment and computation of
the special levy, to establish a uniform percentage of all lands
subject
to the payment of the tax for the entire district, but it may fix
different
rates for different parts or sections thereof, depending on whether
such
land is more or less benefited by the proposed work.cralaw:red
SEC. 242. Publication
of Proposed Ordinance Imposing a Special Levy. - Before the
enactment
of an ordinance imposing a special levy, the sanggunian concerned shall
conduct a public hearing thereon; notify in writing the owners of the
real
property to be affected or the persons having legal interest therein as
to the date and place thereof and afford the latter the opportunity to
express their positions or objections relative to the proposed
ordinance.cralaw:red
SEC. 243. Fixing the Amount
of Special Levy. - The special levy authorized herein shall be
apportioned,
computed, and assessed according to the assessed valuation of the lands
affected as shown by the books of the assessor concerned, or its
current
assessed value as fixed by said assessor if the property does not
appear
of record in his books. Upon the effectivity of the ordinance imposing
special levy, the assessor concerned shall forthwith proceed to
determine
the annual amount of special levy assessed against each parcel of land
comprised within the area especially benefited and shall send to each
landowner
a written notice thereof by mail, personal service or publication in
appropriate
cases.cralaw:red
SEC. 244. Taxpayers' Remedies
Against Special Levy. - Any owner of real property affected by a
special
levy or any person having a legal interest therein may, upon receipt of
the written notice of assessment of the special levy, avail of the
remedies
provided for in Chapter 3, Title Two, Book II of this Code.cralaw:red
SEC. 245. Accrual of Special
Levy. -The special levy shall accrue on the first day of the
quarter
next following the effectivity of the ordinance imposing such levy.
CHAPTER 6 - COLLECTION
OF REAL
PROPERTY TAXSEC. 246. Date of
Accrual
of Tax.- The real property tax for any year shall accrue on the
first
day of January and from that date it shall constitute a lien on the
property
which shall be superior to any other lien, mortgage, or encumbrance of
any kind whatsoever, and shall be extinguished only upon the payment of
the delinquent tax.
SEC. 247. Collection of
Tax. - The collection of the real property tax with interest
thereon
and related expenses, and the enforcement of the remedies provided for
in this Title or any applicable laws, shall be the responsibility of
the
city or municipal treasurer concerned. The city or municipal treasurer
may deputize the barangay treasurer to collect all taxes on real
property
located in the barangay: Provided, That the barangay treasurer is
properly
bonded for the purpose: Provided, further, That the premium on the bond
shall be paid by the city or municipal government concerned.cralaw:red
SEC. 248. Assessor to
Furnish Local Treasurer with Assessment Roll. - The provincial,
city
or municipal assessor shall prepare and submit to the treasurer of the
local government unit, on or before the thirty-first (31st) day of
December
each year, an assessment roll containing a list of all persons whose
real
properties have been newly assessed or reassessed and the values of
such
properties.cralaw:red
SEC. 249. Notice of Time
for Collection of Tax. - The city or municipal treasurer shall, on
or before the thirty-first (31st) day of January each year, in the case
of the basic real property tax and the additional tax for the Special
Education
Fund (SEF) or on any other date to be prescribed by the sanggunian
concerned
in the case of any other tax levied under this Title, post the notice
of
the dates when the tax may be paid without interest at a conspicuous
and
publicly accessible place at the city or municipal hall. Said notice
shall
likewise be published in a newspaper of general circulation in the
locality
once a week for two (2) consecutive weeks.cralaw:red
SEC. 250. Payment of Real
Property Taxes in Installments. - The owner of the real property or
the person having legal interest therein may pay the basic real
property
tax and the additional tax for Special Education Fund (SEF) due thereon
without interest in four (4) equal installments; the first installment
to be due and payable on or before March Thirty-first (31st); the
second
installment, on or before June Thirty (30); the third installment, on
or
before September Thirty (30); and the last installment on or before
December
Thirty-first (31st), except the special levy the payment of which shall
be governed by ordinance of the sanggunian concerned. The date for the
payment of any other tax imposed under this Title without interest
shall
be prescribed by the sanggunian concerned. Payments of real property
taxes
shall first be applied to prior years delinquencies, interests, and
penalties,
if any, and only after said delinquencies are settled may tax payments
be credited for the current period.cralaw:red
SEC. 251. Tax Discount
for Advanced Prompt Payment. - If the basic real property tax and
the
additional tax accruing to the Special Education Fund (SEF) are paid in
advance in accordance with the prescribed schedule of payment as
provided
under Section 250, the sanggunian concerned may grant a discount not
exceeding
twenty percent (20%) of the annual tax due.cralaw:red
SEC. 252. Payment Under
Protest. - (a) No protest shall be entertained unless the taxpayer
first pays the tax. There shall be annotated on the tax receipts the
words
"paid under protest". The protest in writing must be filed within
thirty
(30) days from payment of the tax to the provincial, city treasurer or
municipal treasurer, in the case of a municipality within Metropolitan
Manila Area, who shall decide the protest within sixty (60) days from
receipt.cralaw:red
(b) The tax or a portion
thereof paid under protest, shall be held in trust by the treasurer
concerned.cralaw:red
(c) In the event that
the protest is finally decided in favor of the taxpayer, the amount or
portion of the tax protested shall be refunded to the protestant, or
applied
as tax credit against his existing or future tax liability.cralaw:red
(d) In the event that
the protest is denied or upon the lapse of the sixty day period
prescribed
in subparagraph (a), the taxpayer may avail of the remedies as provided
for in Chapter 3, Title II, Book II of this Code.cralaw:red
SEC. 253. Repayment of
Excessive Collections. - When an assessment of basic real property
tax, or any other tax levied under this Title, is found to be illegal
or
erroneous and the tax is accordingly reduced or adjusted, the taxpayer
may file a written claim for refund or credit for taxes and interests
with
the provincial or city treasurer within two (2) years from the date the
taxpayer is entitled to such reduction or adjustment. The provincial or
city treasurer shall decide the claim for tax refund or credit within
sixty
(60) days from receipt thereof. In case the claim for tax refund or
credit
is denied, the taxpayer may avail of the remedies as provided in
Chapter
3, Title II, Book II of this Code.cralaw:red
SEC. 254. Notice of Delinquency
in the Payment of the Real Property Tax. - (a) When the real
property
tax or any other tax imposed under this Title becomes delinquent, the
provincial,
city or municipal treasurer shall immediately cause a notice of the
delinquency
to be posted at the main entrance of the provincial capitol, or city or
municipal hall and in a publicly accessible and conspicuous place in
each
barangay of the local government unit concerned. The notice of
delinquency
shall also be published once a week for two (2) consecutive weeks, in a
newspaper of general circulation in the province, city, or municipality.cralaw:red
(b) Such notice shall
specify the date upon which the tax became delinquent and shall state
that
personal property may be distrained to effect payment. It shall
likewise
state that at any time before the distraint of personal property,
payment
of the tax with surcharges, interests and penalties may be made in
accordance
with the next following Section, and unless the tax, surcharges and
penalties
are paid before the expiration of the year for which the tax is due
except
when the notice of assessment or special levy is contested
administratively
or judicially pursuant to the provisions of Chapter 3, Title II, Book
II
of this Code, the delinquent real property will be sold at public
auction,
and the title to the property will be vested in the purchaser, subject,
however, to the right of the delinquent owner of the property or any
person
having legal interest therein to redeem the property within one (1)
year
from the date of sale.cralaw:red
SEC. 255. Interests on
Unpaid Real Property Tax. - In case of failure to pay the basic
real
property tax or any other tax levied under this Title upon the
expiration
of the periods as provided in Section 250, or when due, as the case may
be, shall subject the taxpayer to the payment of interest at the rate
of
two percent (2%) per month on the unpaid amount or a fraction thereof,
until the delinquent tax shall have been fully paid: Provided, however,
That in no case shall the total interest on the unpaid tax or portion
thereof
exceed thirty-six (36) months.cralaw:red
SEC. 256. Remedies For
The Collection Of Real Property Tax. - For the collection of the
basic
real property tax and any other tax levied under this Title, the local
government unit concerned may avail of the remedies by administrative
action
thru levy on real property or by judicial action.cralaw:red
SEC. 257. Local Governments
Lien. - The basic real property tax and any other tax levied under
this Title constitutes a lien on the property subject to tax, superior
to all liens, charges or encumbrances in favor of any person,
irrespective
of the owner or possessor thereof, enforceable by administrative or
judicial
action, and may only be extinguished upon payment of the tax and the
related
interests and expenses.cralaw:red
SEC. 258. Levy on Real
Property. - After the expiration of the time required to pay the
basic
real property tax or any other tax levied under this Title, real
property
subject to such tax may be levied upon through the issuance of a
warrant
on or before, or simultaneously with, the institution of the civil
action
for the collection of the delinquent tax. The provincial or city
treasurer,
or a treasurer of a municipality within the Metropolitan Manila Area,
as
the case may be, when issuing a warrant of levy shall prepare a duly
authenticated
certificate showing the name of the delinquent owner of the property or
person having legal interest therein, the description of the property,
the amount of the tax due and the interest thereon. The warrant shall
operate
with the force of a legal execution throughout the province, city or a
municipality within the Metropolitan Manila Area. The warrant shall be
mailed to or served upon the delinquent owner of the real property or
person
having legal interest therein, or in case he is out of the country or
cannot
be located, to the administrator or occupant of the property. At the
same
time, written notice of the levy with the attached warrant shall be
mailed
to or served upon the assessor and the Registrar of Deeds of the
province,
city or a municipality within the Metropolitan Manila Area where the
property
is located, who shall annotate the levy on the tax declaration and
certificate
of title of the property, respectively. The levying officer shall
submit
a report on the levy to the sanggunian concerned within ten (10) days
after
receipt of the warrant by the owner of the property or person having
legal
interest therein.cralaw:red
SEC. 259. Penalty for
Failure to Issue and Execute Warrant. - Without prejudice to
criminal
prosecution under the Revised Penal Code and other applicable laws, any
local treasurer or his deputy who fails to issue or execute the warrant
of levy within one (1) year from the time the tax becomes delinquent or
within thirty (30) days from the date of the issuance thereof, or who
is
found guilty of abusing the exercise thereof in an administrative or
judicial
proceeding shall be dismissed from the service.cralaw:red
SEC. 260. Advertisement
and Sale. - Within thirty (30) days after service of the warrant of
levy, the local treasurer shall proceed to publicly advertise for sale
or auction the property or a usable portion thereof as may be necessary
to satisfy the tax delinquency and expenses of sale. The advertisement
shall be effected by posting a notice at the main entrance of the
provincial,
city or municipal building, and in a publicly accessible and
conspicuous
place in the barangay where the real property is located, and by
publication
once a week for two (2) weeks in a newspaper of general circulation in
the province, city or municipality where the property is located. The
advertisement
shall specify the amount of the delinquent tax, the interest due
thereon
and expenses of sale, the date and place of sale, the name of the owner
of the real property or person having legal interest therein, and a
description
of the property to be sold. At any time before the date fixed for the
sale,
the owner of the real property or person having legal interest therein
may stay the proceedings by paying the delinquent tax, the interest due
thereon and the expenses of sale. The sale shall be held either at the
main entrance of the provincial, city or municipal building, or on the
property to be sold, or at any other place as specified in the notice
of
the sale. Within thirty (30) days after the sale, the local treasurer
or
his deputy shall make a report of the sale to the sanggunian concerned,
and which shall form part of his records. The local treasurer shall
likewise
prepare and deliver to the purchaser a certificate of sale which shall
contain the name of the purchaser, a description of the property sold,
the amount of the delinquent tax, the interest due thereon, the
expenses
of sale and a brief description of the proceedings: Provided, however,
That proceeds of the sale in excess of the delinquent tax, the interest
due thereon, and the expenses of sale shall be remitted to the owner of
the real property or person having legal interest therein. The local
treasurer
may, by ordinance duly approved, advance an amount sufficient to defray
the costs of collection thru the remedies provided for in this Title,
including
the expenses of advertisement and sale.cralaw:red
SEC. 261. Redemption of
Property Sold. - Within one (1) year from the date of sale, the
owner
of the delinquent real property or person having legal interest
therein,
or his representative, shall have the right to redeem the property upon
payment to the local treasurer of the amount of the delinquent tax,
including
the interest due thereon, and the expenses of sale from the date of
delinquency
to the date of sale, plus interest of not more than two percent (2%)
per
month on the purchase price from the date of sale to the date of
redemption.
Such payment shall invalidate the certificate of sale issued to the
purchaser
and the owner of the delinquent real property or person having legal
interest
therein shall be entitled to a certificate of redemption which shall be
issued by the local treasurer or his deputy. From the date of sale
until
the expiration of the period of redemption, the delinquent real
property
shall remain in the possession of the owner or person having legal
interest
therein who shall be entitled to the income and other fruits thereof.
The
local treasurer or his deputy, upon receipt from the purchaser of the
certificate
of sale, shall forthwith return to the latter the entire amount paid by
him plus interest of not more than two percent (2%) per month.
Thereafter,
the property shall be free from the lien of such delinquent tax,
interest
due thereon and expenses of sale.cralaw:red
SEC. 262. Final Deed to
Purchaser. - In case the owner or person having legal interest
therein
fails to redeem the delinquent property as provided herein, the local
treasurer
shall execute a deed conveying to the purchaser said property, free
from
lien of the delinquent tax, interest due thereon and expenses of sale.
The deed shall briefly state the proceedings upon which the validity of
the sale rests.cralaw:red
SEC. 263. Purchase of
Property By the Local Government Units for Want of Bidder. - In
case
there is no bidder for the real property advertised for sale as
provided
herein, or if the highest bid is for an amount insufficient to pay the
real property tax and the related interest and costs of sale the local
treasurer conducting the sale shall purchase the property in behalf of
the local government unit concerned to satisfy the claim and within two
(2) days thereafter shall make a report of his proceedings which shall
be reflected upon the records of his office. It shall be the duty of
the
Registrar of Deeds concerned upon registration with his office of any
such
declaration of forfeiture to transfer the title of the forfeited
property
to the local government unit concerned without the necessity of an
order
from a competent court. Within one (1) year from the date of such
forfeiture,
the taxpayer or any of his representative, may redeem the property by
paying
to the local treasurer the full amount of the real property tax and the
related interest and the costs of sale. If the property is not redeemed
as provided herein, the ownership thereof shall be fully vested on the
local government unit concerned.cralaw:red
SEC. 264. Resale of Real
Estate Taken for Taxes, Fees, or Charges. - The sanggunian
concerned
may, by ordinance duly approved, and upon notice of not less than
twenty
(20) days, sell and dispose of the real property acquired under the
preceding
section at public auction. The proceeds of the sale shall accrue to the
general fund of the local government unit concerned.cralaw:red
SEC. 265. Further Distraint
or Levy. - Levy may be repeated if necessary until the full amount
due, including all expenses, is collected.cralaw:red
SEC. 266. Collection of
Real Property Tax Through the Courts. - The local government unit
concerned
may enforce the collection of the basic real property tax or any other
tax levied under this Title by civil action in any court of competent
jurisdiction.
The civil action shall be filed by the local treasurer within the
period
prescribed in Section 270 of this Code.cralaw:red
SEC. 267. Action Assailing
Validity of Tax Sale. - No court shall entertain any action
assailing
the validity of any sale at public auction of real property or rights
therein
under this Title until the taxpayer shall have deposited with the court
the amount for which the real property was sold, together with interest
of two percent (2%) per month from the date of sale to the time of the
institution of the action. The amount so deposited shall be paid to the
purchaser at the auction sale if the deed is declared invalid but it
shall
be returned to the depositor if the action fails. Neither shall any
court
declare a sale at public auction invalid by reason of irregularities or
informalities in the proceedings unless the substantive rights of the
delinquent
owner of the real property or the person having legal interest therein
have been impaired.cralaw:red
SEC. 268. Payment of Delinquent
Taxes on Property Subject of Controversy. - In any action
involving
the ownership or possession of, or succession to, real property, the
court
may, motu propio or upon representation of the provincial, city, or
municipal
treasurer or his deputy, award such ownership, possession, or
succession
to any party to the action upon payment to the court of the taxes with
interest due on the property and all other costs that may have accrued,
subject to the final outcome of the action.cralaw:red
SEC. 269. Treasurer to
Certify Delinquencies Remaining Uncollected. - The provincial,
city
or municipal treasurer or their deputies shall prepare a certified list
of all real property tax delinquencies which remained uncollected or
unpaid
for at least one (1) year in his jurisdiction, and a statement of the
reason
or reasons for such non-collection or non-payment, and shall submit the
same to the sanggunian concerned on or before December thirty-first
(31st)
of the year immediately succeeding the year in which the delinquencies
were incurred, with a request for assistance in the enforcement of the
remedies for collection provided herein.cralaw:red
SEC. 270. Periods Within
Which To Collect Real Property Taxes. - The basic real property tax
and any other tax levied under this Title shall be collected within
five
(5) years from the date they become due. No action for the collection
of
the tax, whether administrative or judicial, shall be instituted after
the expiration of such period. In case of fraud or intent to evade
payment
of the tax, such action may be instituted for the collection of the
same
within ten (10) years from the discovery of such fraud or intent to
evade
payment. The period of prescription within which to collect shall be
suspended
for the time during which:chanrobles virtual law library
(1) The local treasurer
is legally prevented from collecting the tax;
(2) The owner of the
property or the person having legal interest therein requests for
reinvestigation
and executes a waiver in writing before the expiration of the period
within
which to collect; and cralaw:red
(3) The owner of the
property or the person having legal interest therein is out of the
country
or otherwise cannot be located.
CHAPTER 7 - DISPOSITION
OF
PROCEEDSSEC. 271. Distribution
of
Proceeds. - The proceeds of the basic real property tax, including
interest thereon, and proceeds from the use, lease or disposition, sale
or redemption of property acquired at a public auction in accordance
with
the provisions of this Title by the province or city or a municipality
within the Metropolitan Manila Area shall be distributed as follows:chanroblesvirtuallawlibrary
(a) In the case of
provinces:chanrobles virtual law library
(1) province - Thirty-five
percent (35%) shall accrue to the general fund;
(2) municipality -
Forty percent (40%) to the general fund of the municipality where the
property
is located; and cralaw:red
(3) barangay - Twenty-five
percent (25%) shall accrue to the barangay where the property is
located.cralaw:red
(b) In the case of
cities:chanrobles virtual law library
(1) city - Seventy percent
(70%) shall accrue to the general fund of the city; and cralaw:red
(2) Thirty percent
(30%) shall be distributed among the component barangays of the cities
where the property is located in the following manner:chanrobles virtual law library
(i) Fifty percent (50%)
shall accrue to the barangay where the property is located;
(ii) Fifty percent
(50%) shall accrue equally to all component barangays of the city; and cralaw:red
(c) In the case of
a municipality within the Metropolitan Manila Area:chanrobles virtual law library
(1) Metropolitan Manila
Authority - Thirty-five percent (35%) shall accrue to the general fund
of the authority;
(2) municipality -
Thirty-five percent (35%) shall accrue to the general fund of the
municipality
where the property is located;
(3) barangays - Thirty
percent (30%) shall be distributed among the component barangays of the
municipality where the property is located in the following manner:chanrobles virtual law library
(i) Fifty percent (50%)
shall accrue to the barangay where the property is located;
(ii) Fifty percent
(50%) shall accrue equally to all component barangays of the
municipality.cralaw:red
(d) The share of each
barangay shall be released, without need of any further action,
directly
to the barangay treasurer on a quarterly basis within five (5) days
after
the end of each quarter and shall not be subject to any lien or
holdback
for whatever purpose.cralaw:red
SEC. 272. Application
of Proceeds of the Additional One Percent SEF Tax. - The proceeds
from
the additional one percent (1%) tax on real property accruing to the
Special
Education Fund (SEF) shall be automatically released to the local
school
boards: Provided, That, in case of provinces, the proceeds shall be
divided
equally between the provincial and municipal school boards: Provided,
however,
That the proceeds shall be allocated for the operation and maintenance
of public schools, construction and repair of school buildings,
facilities
and equipment, educational research, purchase of books and periodicals,
and sports development as determined and approved by the Local School
Board.cralaw:red
SEC. 273. Proceeds of
the Tax on Idle Lands. - The proceeds of the additional real
property
tax on idle lands shall accrue to the respective general fund of the
province
or city where the land is located. In the case of a municipality within
the Metropolitan Manila Area, the proceeds shall accrue equally to the
Metropolitan Manila Authority and the municipality where the land is
located.cralaw:red
SEC. 274. Proceeds of
the Special Levy. - The proceeds of the special levy on lands
benefited
by public works, projects and other improvements shall accrue to the
general
fund of the local government unit which financed such public works,
projects
or other improvements.
CHAPTER 8 -
SPECIAL PROVISIONSSEC. 275. General
Assessment
Revision; Expenses Incident Thereto. - The sanggunian of provinces,
cities and municipalities within the Metropolitan Manila Area shall
provide
the necessary appropriations to defray the expenses incident to the
general
revision of real property assessment. All expenses incident to a
general
revision of real property assessments shall, by ordinance of the
sangguniang
panlalawigan, be apportioned between the province and the municipality
on the basis of the taxable area of the municipality concerned.
SEC. 276. Condonation
or Reduction of Real Property Tax and Interest. - In case of a
general
failure of crops or substantial decrease in the price of agricultural
or
agribased products, or calamity in any province, city, or municipality,
the sanggunian concerned, by ordinance passed prior to the first (1st)
day of January of any year and upon recommendation of the Local
Disaster
Coordinating Council, may condone or reduce, wholly or partially, the
taxes
and interest thereon for the succeeding year or years in the city or
municipality
affected by the calamity.cralaw:red
SEC. 277. Condonation
or Reduction of Tax by the President of the Philippines. - The
President
of the Philippines may, when public interest so requires, condone or
reduce
the real property tax and interest for any year in any province or city
or a municipality within the Metropolitan Manila Area.cralaw:red
SEC. 278. Duty of Registrar
of Deeds and Notaries Public to Assist the Provincial, City or
Municipal
Assessor. - It shall be the duty of the Registrar of Deeds and
notaries
public to furnish the provincial, city or municipal assessor with
copies
of all contracts selling, transferring, or otherwise conveying,
leasing,
or mortgaging real property received by, or acknowledged before them.cralaw:red
SEC. 279. Insurance Companies
to Furnish Information. - Insurance companies are hereby required
to
furnish the provincial, city or municipal assessor copies of any
contract
or policy insurance on buildings, structures, and improvements insured
by them or such other documents which may be necessary for the proper
assessment
thereof.cralaw:red
SEC. 280. Fees in Court
Actions. - All court actions, criminal or civil, instituted at the
instance of the provincial, city or municipal treasurer or assessor
under
the provisions of this Code, shall be exempt from the payment of court
and sheriff's fees.cralaw:red
SEC. 281. Fees in Registration
of Papers or Documents on Sale of Delinquent Real Property to province,
City or municipality. - All certificates, documents, and papers
covering
the sale of delinquent property to the province, city or municipality,
if registered in the Registry of Property, shall be exempt from the
documentary
stamp tax and registration fees.cralaw:red
SEC. 282. Real Property
Assessment Notices or Owner's Copies of Tax Declarations to be Exempt
from
Postal Charges or Fees. - All real property assessment notices or
owner's
copies of tax declaration sent through the mails by the assessor shall
be exempt from the payment of postal charges or fees.cralaw:red
SEC. 283. Sale and Forfeiture
Before Effectivity of Code. - Tax delinquencies incurred, and sales
and forfeitures of delinquent real property effected, before the
effectivity
of this Code shall be governed by the provisions of applicable laws
then
in force.
TITLE III. - SHARES OF
LOCAL
GOVERNMENT UNITS IN THE PROCEEDS OF NATIONAL TAXESCHAPTER 1 - ALLOTMENT
OF
INTERNAL REVENUESEC. 284. Allotment of
Internal
Revenue Taxes. - Local government units shall have a share in the
national
internal revenue taxes based on the collection of the third fiscal year
preceding the current fiscal year as follows:chanroblesvirtuallawlibrary
(a) On the first year
of the effectivity of this Code, thirty percent (30%);
(b) On the second year,
thirty-five percent (35%); and cralaw:red
(c) On the third year
and thereafter, forty percent (40%). Provided, That in the event that
the
national government incurs an unmanageable public sector deficit, the
President
of the Philippines is hereby authorized, upon the recommendation of
Secretary
of Finance, Secretary of Interior and Local Government and Secretary of
Budget and Management, and subject to consultation with the presiding
officers
of both Houses of Congress and the presidents of the liga, to make the
necessary adjustments in the internal revenue allotment of local
government
units but in no case shall the allotment be less than thirty percent
(30%)
of the collection of national internal revenue taxes of the third
fiscal
year preceding the current fiscal year: Provided, further That in the
first
year of the effectivity of this Code, the local government units shall,
in addition to the thirty percent (30%) internal revenue allotment
which
shall include the cost of devolved functions for essential public
services,
be entitled to receive the amount equivalent to the cost of devolved
personal
services.cralaw:red
SEC. 285. Allocation to
Local Government Units. - The share of local government units in
the
internal revenue allotment shall be allocated in the following manner:chanrobles virtual law library
(a) Provinces - Twenty-three
percent (23%);
(b) Cities - Twenty-three
percent (23%);
(c) Municipalities
- Thirty-four percent (34%); and cralaw:red
(d) barangays - Twenty
percent (20%) Provided, however, That the share of each province, city,
and municipality shall be determined on the basis of the following
formula:chanrobles virtual law library
(a) Population - Fifty
percent (50%);
(b) Land Area - Twenty-five
percent (25%); and cralaw:red
(c) Equal sharing -
Twenty-five percent (25%) Provided, further, That the share of each
barangay
with a population of not less than one hundred (100) inhabitants shall
not be less than Eighty thousand pesos (P=80,000.00) per annum
chargeable
against the twenty percent (20%) share of the barangay from the
internal
revenue allotment, and the balance to be allocated on the basis of the
following formula:chanrobles virtual law library
(a) On the first year
of the effectivity of this Code:chanrobles virtual law library
(1) Population - Forty percent
(40%); and cralaw:red
(2) Equal Sharing -
Sixty percent (60%)
(b) On the second year:chanrobles virtual law library
(1) Population - Fifty
percent (50%); and cralaw:red
(2) Equal Sharing -
Fifty percent (50%)
(c) On the third year
and thereafter:chanrobles virtual law library
(1) Population - Sixty
percent (60%); and cralaw:red
(2) Equal Sharing - Forty
percent (40%). Provided, finally, That the financial requirements of
barangays
created by local government units after the effectivity of this Code
shall
be the responsibility of the local government unit concerned.cralaw:red
SEC. 286. Automatic Release
of Shares. - (a) The share of each local government unit shall be
released,
without need of any further action, directly to the provincial, city,
municipal
or barangay treasurer, as the case may be, on a quarterly basis within
five (5) days after the end of each quarter, and which shall not be
subject
to any lien or holdback that may be imposed by the national government
for whatever purpose.cralaw:red
(b) Nothing in this
Chapter shall be understood to diminish the share of local government
units
under existing laws.cralaw:red
SEC. 287. Local Development
Projects. - Each local government unit shall appropriate in its
annual
budget no less than twenty percent (20%) of its annual internal revenue
allotment for development projects. Copies of the development plans of
local government units shall be furnished the Department of Interior
and
Local Government.cralaw:red
SEC. 288. Rules and Regulations.
- The Secretary of Finance, in consultation with the Secretary of
Budget
and Management, shall promulgate the necessary rules and regulations
for
a simplified disbursement scheme designed for the speedy and effective
enforcement of the provisions of this Chapter.
CHAPTER 2 - SHARE
OF LOCAL
GOVERNMENT UNITS IN THE NATIONAL WEALTHSEC. 289. Share in the
Proceeds
from the Development and Utilization of the National Wealth. -
Local
government units shall have an equitable share in the proceeds derived
from the utilization and development of the national wealth within
their
respective areas, including sharing the same with the inhabitants by
way
of direct benefits.
SEC. 290. Amount of Share
of Local Government Units. - Local government units shall, in
addition
to the internal revenue allotment, have a share of forty percent (40%)
of the gross collection derived by the national government from the
preceding
fiscal year from mining taxes, royalties, forestry and fishery charges,
and such other taxes, fees, or charges, including related surcharges,
interests,
or fines, and from its share in any co-production, joint venture or
production
sharing agreement in the utilization and development of the national
wealth
within their territorial jurisdiction.cralaw:red
SEC. 291Share of the
Local Governments from any Government Agency or -Owned and -Controlled
Corporation. - Local government units shall have a share based on
the
preceding fiscal year from the proceeds derived by any government
agency
or government-owned or -controlled corporation engaged in the
utilization
and development of the national wealth based on the following formula
whichever
will produce a higher share for the local government unit:chanrobles virtual law library
(a) One percent (1%)
of the gross sales or receipts of the preceding calendar year; or
(b) Forty percent (40%)
of the mining taxes, royalties, forestry and fishery charges and such
other
taxes, fees or charges, including related surcharges, interests, or
fines
the government agency or government -owned or -controlled corporation
would
have paid if it were not otherwise exempt.cralaw:red
SEC. 292. Allocation of
Shares. - The share in the preceding Section shall be distributed
in
the following manner:chanrobles virtual law library
(a) Where the natural
resources are located in the province
(1) province - Twenty percent
(20%);
(2) Component city/municipality
- Forty-five percent (45%); and cralaw:red
(3) barangay - Thirty-five
percent (35%) Provided, however, That where the natural resources are
located
in two (2) or more provinces, or in two (2) or more component cities or
municipalities or in two (2) or more barangays, their respective shares
shall be computed on the basis of:chanrobles virtual law library
(1) Population - Seventy
percent (70%); and cralaw:red
(2) Land area - Thirty
percent (30%).cralaw:red
(b) Where the natural
resources are located in a highly urbanized or independent component
city:chanrobles virtual law library
(1) city - Sixty-five
percent (65%); and cralaw:red
(2) barangay - Thirty-five
percent (35%) Provided, however, That where the natural resources are
located
in such two (2) or more cities, the allocation of shares shall be based
on the formula on population and land area as specified in paragraph
(a)
of this Section.cralaw:red
SEC. 293 Remittance of
the Share of Local Government Units. - The share of local
government
units from the utilization and development of national wealth shall be
remitted in accordance with Section 286 of this Code: Provided,
however,
That in the case of any government agency or government-owned or
-controlled
corporation engaged in the utilization and development of the national
wealth, such share shall be directly remitted to the provincial, city,
municipal or barangay treasurer concerned within five (5) days after
the
end of each quarter.cralaw:red
SEC. 294. Development
and Livelihood Projects. - The proceeds from the share of local
government
units pursuant to this chapter shall be appropriated by their
respective
sanggunian to finance local development and livelihood projects:
Provided,
however, That at least eighty percent (80%) of the proceeds derived
from
the development and utilization of hydrothermal, geothermal, and other
sources of energy shall be applied solely to lower the cost of
electricity
in the local government unit where such a source of energy is located.
TITLE IV. - CREDIT
FINANCINGSEC. 295. Scope. -
This
Title shall govern the power of local government units to create
indebtedness
and to enter into credit and other financial transactions.
SEC. 296. General Policy.
- (a) It shall be the basic policy that any local government unit may
create
indebtedness, and avail of credit facilities to finance local
infrastructure
and other socio-economic development projects in accordance with the
approved
local development plan and public investment program.cralaw:red
(b) A local government
unit may avail of credit lines from government or private banks and
lending
institutions for the purpose of stabilizing local finances.cralaw:red
SEC. 297. Loans, Credits,
and Other Forms of Indebted ness of Local Government Units. - (a) A
local government unit may contract loans, credits, and other forms of
indebtedness
with any government or domestic private bank and other lending
institutions
to finance the construction, installation, improvement, expansion,
operation,
or maintenance of public facilities, infrastructure facilities, housing
projects, the acquisition of real property, and the implementation of
other
capital investment projects, subject to such terms and conditions as
may
be agreed upon by the local government unit and the lender. The
proceeds
from such transactions shall accrue directly to the local government
unit
concerned.cralaw:red
(b) A local government
unit may likewise secure from any government bank and lending
institution
short, medium and long-term loans and advances against security of real
estate or other acceptable assets for the establishment, development,
or
expansion of agricultural, industrial, commercial, house financing
projects,
livelihood projects, and other economic enterprises.cralaw:red
(c) Government financial
and other lending institutions are hereby authorized to grant loans,
credits,
and other forms of indebtedness out of their loanable funds to local
government
units for purposes specified above.cralaw:red
SEC. 298. Deferred-Payment
and other Financial Schemes. - Provincial, city and municipal
governments
may likewise acquire property, plant, machinery, equipment, and such
necessary
accessories under a supplier's credit, deferred payment plan, or other
financial scheme.cralaw:red
SEC. 299. Bonds and Other
Long-Term Securities. - Subject to the rules and regulations of the
Central Bank and the Securities and Exchange Commission, provinces,
cities,
and municipalities are hereby authorized to issue bonds, debentures,
securities,
collaterals, notes and other obligations to finance self-liquidating,
income-producing
development or livelihood projects pursuant to the priorities
established
in the approved local development plan or the public investment
program.
The sanggunian concerned shall, through an ordinance approved by a
majority
of all its members, declare and state the terms and conditions of the
bonds
and the purpose for which the proposed indebtedness is to be incurred.cralaw:red
SEC. 300. Inter-Local
Government Loans, Grants, and Subsidies. - provinces, cities and
municipalities
may, upon approval of the majority of all members of the sanggunian
concerned
and in amounts not exceeding their surplus funds, extend loans, grants,
or subsidies to other local government units under such terms and
conditions
as may be agreed upon by the contracting parties. Local government
units
may, upon approval of their respective sanggunian, jointly or severally
contract loans, credits, and other forms of indebtedness for purposes
mutually
beneficial to them.cralaw:red
SEC. 301. Loans from Funds
Secured by the National Government from Foreign Sources. - (a) The
President, or his duly authorized representative, may, through any
government
financial or other lending institution, relend to any province, city,
municipality,
or barangay, the proceeds of loans contracted with foreign financial
institutions
or other international funding agencies for the purpose of financing
the
construction, installation, improvement, expansion, operation, or
maintenance
of public utilities and facilities, infrastructure facilities, or
housing
projects, the acquisition of real property, and the implementation of
other
capital investment projects, subject to such terms and conditions as
may
be agreed upon by the President and the local government unit. The
proceeds
from such loans shall accrue directly to the local government concerned.cralaw:red
(b) The President may
likewise authorize the relending to local government units the proceeds
of grants secured from foreign sources, subject to the provisions of
existing
laws and the applicable grant agreements.cralaw:red
(c) Repayment or amortization
of loans including accrued interest thereon, may be financed partly
from
the income of the projects or services and from the regular income of
the
local government unit, which must be provided for and appropriated
regularly
in its annual budget until the loan and the interest thereon shall have
been fully paid.cralaw:red
SEC. 302. Financing, Construction,
Maintenance, Operation, and Management of Infrastructure Projects by
the
Private Sector. - (a) Local government units may enter into
contracts
with any duly prequalified individual contractor, for the financing,
construction,
operation, and maintenance of any financially viable infrastructure
facilities,
under the build-operate-and-transfer agreement, subject to the
applicable
provisions of Republic Act Numbered Sixty-nine hundred fifty-seven
(R.A.
No. 6957) authorizing the financing, construction, operation and
maintenance
of infrastructure projects by the private sector and the rules and
regulations
issued thereunder and such terms and conditions provided in this
Section.cralaw:red
(b) Local government
units shall include in their respective local development plans and
public
investment programs priority projects that may be financed,
constructed,
operated and maintained by the private sector under this Section. It
shall
be the duty of the local government unit concerned to disclose to the
public
all projects eligible for financing under this Section, including
official
notification of duly registered contractors and publication in
newspapers
of general or local circulation and in conspicuous and accessible
public
places. Local projects under the build-operate-and-transfer agreement
shall
be confirmed by the local development councils.cralaw:red
(c) Projects implemented
under this Section shall be subject to the following terms and
conditions:chanrobles virtual law library
(1) The provincial,
city, or municipal engineer, as the case may be, upon formal request in
writing by the local chief executive, shall prepare the plans and
specifications
for the proposed project, which shall be submitted to the sanggunian
for
approval.cralaw:red
(2) Upon approval by
the sanggunian of the project plans and specifications, the provincial,
city, or municipal engineer shall, as the case may be, cause to be
published
once every week for two (2) consecutive weeks in at least one (1) local
newspaper which is circulated in the region, province, city or
municipality
in which the project is to be implemented, a notice inviting all duly
qualified
contractors to participate in a public bidding for the projects so
approved.
The conduct of public bidding and award of contracts for local
government
projects under this Section shall be in accordance with this Code and
other
applicable laws, rules and regulations.cralaw:red
In the case of a build-operate-and-transfer
agreement, the contract shall be awarded to the lowest complying bidder
whose offer is deemed most advantageous to the local government and
based
on the present value of its proposed tolls, fees, rentals, and charges
over a fixed term for the facility to be constructed, operated, and
maintained
according to the prescribed minimum design and performance standards,
plans,
and specifications. For this purpose, the winning contractor shall be
automatically
granted by the local government unit concerned the franchise to operate
and maintain the facility, including the collection of tolls, fees,
rentals,
and charges in accordance with subsection (c-4) hereof.cralaw:red
In the case of a build-operate-and-transfer
agreement, the contract shall be awarded to the lowest complying bidder
based on the present value of its proposed schedule of amortization
payments
for the facility to be constructed according to the prescribed minimum
design and performance standards, plans, and specifications.cralaw:red
(3) Any contractor
who shall undertake the prosecution of any project under this Section
shall
post the required bonds to protect the interest of the province, city,
or municipality, in such amounts as may be fixed by the sanggunian
concerned
and the provincial, city, or municipal engineer shall not, as the case
may be, allow any contractor to initiate the prosecution of projects
under
this Section unless such contractor presents proof or evidence that he
has posted the required bond.cralaw:red
(4) The contractor
shall be entitled to a reasonable return of its investment in
accordance
with its bid proposal as accepted by the local government unit
concerned.
In the case of a build-operate-and-transfer agreement, the repayment
shall
be made by authorizing the contractor to charge and collect reasonable
tolls, fees, rentals, and charges for the use of the project facility
not
exceeding those proposed in the bid and incorporated in the contract:
Provided,
That the local government unit concerned shall, based on reasonableness
and equity, approve the tolls, fees, rentals and charges: Provided,
further,
That the imposition and collection of tolls, fees, rentals and charges
shall be for a fixed period as proposed in the bid and incorporated in
the contract which shall in no case exceed fifty (50) years: Provided,
finally, That during the lifetime of the contract, the contractor shall
undertake the necessary maintenance and repair of the facility in
accordance
with standards prescribed in the bidding documents and in the contract.
In the case of a build-operate-and-transfer agreement, the repayment
shall
be made through amortization payments in accordance with the schedule
proposed
in the bid and incorporated in the contract. In case of land
reclamation
or construction of industrial estates, the repayment plan may consist
of
the grant of a portion or percentage of the reclaimed land or the
industrial
estate constructed.cralaw:red
(5) Every infrastructure
project undertaken under this Section shall be constructed, operated,
and
maintained by the contractor under the technical supervision of the
local
government unit and in accordance with the plans, specifications,
standards,
and costs approved by it.cralaw:red
(d) The provincial,
city or municipal legal officer shall, as the case may be, review the
contracts
executed pursuant to this Section to determine their legality,
validity,
enforceability and correctness of form.cralaw:red
SEC. 303. Remedies and
Sanctions. - Local government units shall appropriate in their
respective
annual budgets such amounts as are sufficient to pay the loans and
other
indebtedness incurred or redeem or retire bonds, debentures,
securities,
notes and other obligations issued under this Title: Provided, That
failure
to provide the appropriations herein required shall render their annual
budgets inoperative.
TITLE FIVE. - LOCAL
FISCAL ADMINISTRATIONCHAPTER 1 - GENERAL
PROVISIONSSEC. 304. Scope. -
This
Title shall govern the conduct and management of financial affairs,
transactions,
and operations of provinces, cities, municipalities, and barangays.
SEC. 305. Fundamental
Principles. - The financial affairs, transactions, and operations
of
local government units shall be governed by the following fundamental
principles:chanrobles virtual law library
(a) No money shall be paid
out of the local treasury except in pursuance of an appropriations
ordinance
or law;
(b) Local government
funds and monies shall be spent solely for public purposes;
(c) Local revenue is
generated only from sources expressly authorized by law or ordinance,
and
collection thereof shall at all times be acknowledged properly;
(d) All monies officially
received by a local government officer in any capacity or on any
occasion
shall be accounted for as local funds, unless otherwise provided by law;
(e) Trust funds in
the local treasury shall not be paid out except in fulfillment of the
purpose
for which the trust was created or the funds received;
(f) Every officer of
the local government unit whose duties permit or require the possession
or custody of local funds shall be properly bonded, and such officer
shall
be accountable and responsible for said funds and for the safekeeping
thereof
in conformity with the provisions of law;
(g) Local governments
shall formulate sound financial plans, and the local budgets shall be
based
on functions, activities, and projects, in terms of expected results;
pment
plans, goals, and strategies in order to optimize the utilization of
resources
and to avoid duplication in the use of fiscal and physical resources;
(i) Local budgets shall
operationalize approved local development plans;
(j) Local government units
shall ensure that their respective budgets incorporate the requirements
of their component units and provide for equitable allocation of
resources
among these component units;
(k) National planning
shall be based on local planning to ensure that the needs and
aspirations
of the people as articulated by the local government units in their
respective
local development plans are considered in the formulation of budgets of
national line agencies or offices;
(l) Fiscal responsibility
shall be shared by all those exercising authority over the financial
affairs,
transactions, and operations of the local government units; and cralaw:red
(m) The local government
unit shall endeavor to have a balanced budget in each fiscal year of
operation.cralaw:red
SEC. 306. Definitions.
- When used in this Title, the term - (a) "Annual Budget" refers to a
financial
plan embodying the estimates of income and expenditures for one (1)
fiscal
year;
(b) "Appropriation"
refers to an authorization made by ordinance, directing the payment of
goods and services from local government funds under specified
conditions
or for specific purposes;
(c) "Budget Document"
refers to the instrument used by the local chief executive to present a
comprehensive financial plan to the sanggunian concerned;
(d) "Capital Outlays"
refers to appropriations for the purchase of goods and services, the
benefits
of which extend beyond the fiscal year and which add to the assets of
the
local government unit concerned, including investments in public
utilities
such as public markets and slaughterhouses;
(e) "Continuing Appropriation"
refers to an appropriation available to support obligations for a
specified
purpose or projects, such as those for the construction of physical
structures
or for the acquisition of real property or equipment, even when these
obligations
are incurred beyond the budget year;
(f) "Current Operating
Expenditures" refers to appropriations for the purchase of goods and
services
for the conduct of normal local government operations within the fiscal
year, including goods and services that will be used or consumed during
the budget year;
(g) "Expected Results"
refers to the services, products, or benefits that will accrue to the
public,
estimated in terms of performance measures or physical targets;
(h) "Fund" refers to
a sum of money, or other assets convertible to cash, set aside for the
purpose of carrying out specific activities or attaining certain
objectives
in accordance with special regulations, restrictions, or limitations,
and
constitutes an independent fiscal and accounting entity;
(i) "Income" refers
to all revenues and receipts collected or received forming the gross
accretions
of funds of the local government unit;
(j) "Obligations" refers
to an amount committed to be paid by the local government unit for any
lawful act made by an accountable officer for and in behalf of the
local
unit concerned;
(k) "Personal Services"
refers to appropriations for the payment of salaries, wages and other
compensation
of permanent, temporary, contractual, and casual employees of the local
government unit;
(l) "Receipts" refers
to income realized from operations and activities of the local
government
or are received by it in the exercise of its corporate functions,
consisting
of charges for services rendered, conveniences furnished, or the price
of a commodity sold, as well as loans, contributions or aids from other
entities, except provisional advances for budgetary purposes; and cralaw:red
(m) "Revenue" refers
to income derived from the regular system of taxation enforced under
authority
of law or ordinance, and, as such, accrue more or less regularly every
year.
CHAPTER 2 - LOCAL
AND OTHER
SPECIAL FUNDSArticle One. -
Receipts, Safekeeping
and Disposition of Local FundsSEC. 307. Remittance
of Government
Monies to the Local Treasury. - Officers of the local government
authorized
to receive and collect monies arising from taxes, revenues, or receipts
of any kind shall remit the full amount received and collected to the
treasury
of such local government unit which shall be credited to the particular
account or accounts to which the monies in question properly belong.
SEC. 308. Local Funds.
- Every local government unit shall maintain a General Fund which shall
be used to account for such monies and resources as may be received by
and disbursed from the local treasury. The General Fund shall consist
of
monies and resources of the local government which are available for
the
payment of expenditures, obligations or purposes not specifically
declared
by law as accruing and chargeable to, or payable from, any other fund.cralaw:red
SEC. 309. Special Funds.
- There shall be maintained in every provincial, city, or municipal
treasury
the following special funds:chanrobles virtual law library
(a) Special Education
Fund (SEF) shall consist of the respective shares of provinces, cities,
municipalities and barangays in the proceeds of the additional tax on
real
property to be appropriated for purposes prescribed in Section 272 of
this
Code; and cralaw:red
(b) Trust Funds shall
consist of private and public monies which have officially come into
the
possession of the local government or of a local government official as
trustee, agent or administrator, or which have been received as a
guaranty
for the fulfillment of some obligation. A trust fund shall only be used
for the specific purpose for which it was created or for which it came
into the possession of the local government unit.cralaw:red
SEC. 310. Separation of
Books and Depository Accounts. - Local accountants and treasurers
shall
maintain separate books and depository accounts, respectively, for each
fund in their custody or administration under such rules and
regulations
as the Commission on Audit may prescribe.cralaw:red
SEC. 311. Depository Accounts.
- Local treasurers shall maintain depository accounts in the name of
their
respective local government units with banks, preferably
government-owned,
located in or nearest to their respective areas of jurisdiction.
Earnings
of each depository account shall accrue exclusively thereto.cralaw:red
SEC. 312. Separation of
Personal Money from Public Funds. - Local treasurers and other
accountable
officers shall keep personal monies separate and distinct from local
public
funds in their custody and shall not make profit out of public money or
otherwise apply the same to any use not authorized by law or ordinance.
Article Two. - Special
AccountsSEC. 313. Special
Accounts
to be Maintained in the General Fund. - Local government units
shall
maintain special accounts in the general fund for the following:chanroblesvirtuallawlibrary
(a) Public utilities
and other economic enterprises;
(b) Loans, interests,
bond issues, and other contributions for specific purposes; and cralaw:red
(c) Development projects
funded from the share of the local government unit concerned in the
internal
revenue allotment and such other special accounts which may be created
by law or ordinance. Receipts, transfers, and expenditures involving
the
foregoing special accounts shall be properly taken up thereunder.
Profits
or income derived from the operation of public utilities and other
economic
enterprises, after deduction for the cost of improvement, repair and
other
related expenses of the public utility or economic enterprise
concerned,
shall first be applied for the return of the advances or loans made
therefor.
Any excess shall form part of the general fund of the local government
unit concerned.
CHAPTER 3. - BUDGETINGArticle One. - Local
Government
BudgetsSEC. 314. Form and
Content.
- (a) Local government budgets shall primarily consist of two (2) parts:chanroblesvirtuallawlibrary
(1) The estimates of income; and cralaw:red
(2) The total appropriations
covering the current operating expenditures and capital outlays.cralaw:red
(b) The budget document
shall contain:chanrobles virtual law library
(1) A budget message
of the local chief executive setting forth in brief the significance of
the executive budget, particularly in relation to the approved local
development
plan;
(2) A brief summary
of the functions, projects, and activities to be accomplished in
pursuit
of the goals and objectives of the local government unit for the
ensuing
fiscal year, specifically the delivery of basic services or facilities
enumerated under Section 17 of this Code;
(3) Summary of financial
statements setting forth:chanrobles virtual law library
(i) The actual income
and expenditures during the immediately preceding year; (ii) The actual
income and expenditures of the first two (2) quarters and the estimates
of income and expenditures for the last two (2) quarters of the current
fiscal year;
(iii) The estimates
of income for the ensuing fiscal year from ordinances and laws existing
at the time the proposed budget is transmitted, together with other
revenue-raising
proposals;
(iv) The estimated
expenditures necessary to carry out the functions, projects, and
activities
of the local government unit for the ensuing fiscal year;
(v) All essential facts
regarding the bonded and other long-term obligations and indebtedness
of
the local government unit, if any;
(vi) Summary statement of
all statutory and contractual obligations due; and cralaw:red
(vii) Such other financial
statements and data as are deemed necessary or desirable in order to
disclose
in all practicable detail the financial condition of the local
government
unit.cralaw:red
SEC. 315. Submission of
Detailed Statements of Income and Expenditures. - (a) On or before
the fifteenth (15th) day of July of each year, local treasurers shall
submit
to their respective local chief executives a certified statement
covering
the income and expenditures of the preceding fiscal year, the actual
income
and expenditures of the first two (2) quarters of the current year, and
the estimated income and expenditures for the last two (2) quarters of
the current year.cralaw:red
SEC. 316. Local Finance
Committee. - There is hereby created in every province, city, or
municipality
a local finance committee to be composed of the local planning and
development
officer, the local budget officer, and the local treasurer. It shall
exercise
the following functions:chanrobles virtual law library
(a) Determine the income
reasonably projected as collectible for the ensuing fiscal year;
(b) Recommend the appropriate
tax and other revenue measures or borrowings which may be appropriate
to
support the budget;
(c) Recommend to the
local chief executive concerned the level of the annual expenditures
and
the ceilings of spending for economic, social, and general services
based
on the approved local development plans;
(d) Recommend to the
local chief executive concerned the proper allocation of expenditures
for
each development activity between current operating expenditures and
capital
outlays;
(e) Recommend to the
local chief executive concerned the amount to be allocated for capital
outlay under each development activity or infrastructure project;
(f) Assist the sangguniang
panlalawigan in the review and evaluation of budget of component cities
and municipalities in the case of provincial finance committee, the
barangay
budgets in the case of city or municipal finance committee, and
recommend
the appropriate action thereon;
(g) Assist the sanggunian
concerned in the analysis and review of annual regular and supplemental
budgets of the respective local government unit to determine compliance
with statutory and administrative requirements; and cralaw:red
(h) Conduct semi-annual
review and general examination of cost and accomplishments against
performance
standards applied in undertaking development projects. A copy of this
report
shall be furnished the local chief executive and the sanggunian
concerned,
and shall be posted in conspicuous and publicly accessible places in
the
provinces, cities, municipalities and barangays.cralaw:red
SEC. 317. Submission of
Budget Proposals by Heads of Departments or Offices. - (a) Each
head
of department or office shall submit a budget proposal for his
department
or office to the local chief executive on or before the fifteenth
(15th)
of July of each year: Provided, That the budget proposal of each
department
or office shall be categorized under either economic, social or general
services: Provided, further, That each service shall be covered by the
budget of at least one (1) department or office of the local government
unit concerned. The said budget proposal shall be prepared in
accordance
with such policy and program guidelines as the local chief executive
concerned
may issue in conformity with the local development plan, the budgetary
ceilings prescribed by the local finance committee, and the general
requirements
prescribed in this Title.cralaw:red
(b) Budget proposals
of departments or offices shall be divided into two (2) primary
categories,
namely: the current operating expenditures and the capital outlays.
Such
budget proposals shall contain the following information:chanrobles virtual law library
(1) Objectives, functions,
and projects showing the general character and relative importance of
the
work to be accomplished or the services to be rendered, and the cost
thereof;
(2) Organizational
charts and staffing patterns indicating the list of plantilla positions
with their corresponding salaries, and proposals for reclassification
of
positions and salary changes, as well as the creation of new positions
with their proposed salary grade, duly supported by proper
justification;
(3) Brief description of
the functions, projects and activities for the ensuing fiscal year,
expected
results for each function, project and activity, and the nature of work
to be performed, including the objects of expenditure for each
function,
project and activity;
(4) Relation of the
work and financial proposals to approved local development plans;
(5) Estimated current
operating expenditures and capital outlays with comparative data for
the
last two (2) preceding, current, and ensuing fiscal years; and cralaw:red
(6) Accomplishment
reports for the last two (2) preceding and current fiscal years.cralaw:red
SEC. 318. Preparation
of the Budget by the Local Chief Executive. - Upon receipt of the
statements
of income and expenditures from the treasurer, the budget proposals of
the heads of departments and offices, and the estimates of income and
budgetary
ceilings from the local finance committee, the local chief executive
shall
prepare the executive budget for the ensuing fiscal year in accordance
with the provisions of this Title. The local chief executive shall
submit
the said executive budget to the sanggunian concerned not later than
the
sixteenth (16th) of October of the current fiscal year. Failure to
submit
such budget on the date prescribed herein shall subject the local chief
executive to such criminal and administrative penalties as provided for
under this Code and other applicable laws.cralaw:red
SEC. 319. Legislative
Authorization of the Budget. - On or before the end of the current
fiscal year, the sanggunian concerned shall enact, through an
ordinance,
the annual budget of the local government unit for the ensuing fiscal
year
on the basis of the estimates of income and expenditures submitted by
the
local chief executive.cralaw:red
SEC. 320. Effectivity
of Budgets. - The ordinance enacting the annual budget shall take
effect
at the beginning of the ensuing calendar year. An ordinance enacting a
supplemental budget, however, shall take effect upon its approval or on
the date fixed therein. The responsibility for the execution of the
annual
and supplemental budgets and the accountability therefor shall be
vested
primarily in th
SEC. 321. Changes in the
Annual Budget. - All budgetary proposals shall be included and
considered
in the budget preparation process. After the local chief executive
concerned
shall have submitted the executive budget to the sanggunian, no
ordinance
providing for a supplemental budget shall be enacted, except when
supported
by funds actually available as certified by the local treasurer or by
new
revenue sources.cralaw:red
A supplemental budget
may also be enacted in times of public calamity by way of budgetary
realignment
to set aside appropriations for the purchase of supplies and materials
or the payment of services which are exceptionally urgent or absolutely
indispensable to prevent imminent danger to, or loss of, life or
property,
in the jurisdiction of the local government unit or in other areas
declared
by the President in a state of calamity. Such ordinance shall clearly
indicate
the sources of funds available for appropriations, as certified under
oath
by the local treasurer and local accountant and attested by the local
chief
executive, and the various items of appropriations affected and the
reasons
for the change.cralaw:red
SEC. 322. Reversion of
Unexpended Balances of Appropriations, Continuing Appropriations. -
Unexpended balances of appropriations authorized in the annual
appropriations
ordinance shall revert to the unappropriated surplus of the general
fund
at the end of the fiscal year and shall not thereafter be available for
expenditure except by subsequent enactment. However, appropriations for
capital outlays shall continue and remain valid until fully spent,
reverted
or the project is completed. Reversions of continuing appropriations
shall
not be allowed unless obligations therefor have been fully paid or
otherwise
settled. The balances of continuing appropriations shall be reviewed as
part of the annual budget preparation and the sanggunian concerned may
approve, upon recommendation of the local chief executive, the
reversion
of funds no longer needed in connection with the activities funded by
said
continuing appropriations subject to the provisions of this Section.cralaw:red
SEC. 323. Failure to Enact
the Annual Appropriations. - In case the sanggunian concerned fails
to pass the ordinance authorizing the annual appropriations at the
beginning
of the ensuing fiscal year, it shall continue to hold sessions, without
additional remuneration for its members, until such ordinance is
approved,
and no other business may be taken up during such sessions. If the
sanggunian
still fails to enact such ordinance after ninety (90) days from the
beginning
of the fiscal year, the ordinance authorizing the appropriations of the
preceding year shall be deemed reenacted and shall remain in force and
effect until the ordinance authorizing the proposed appropriations is
passed
by the sanggunian concerned. However, only the annual appropriations
for
salaries and wages of existing positions, statutory and contractual
obligations,
and essential operating expenses authorized in the annual and
supplemental
budgets for the preceding year shall be deemed reenacted and
disbursement
of funds shall be in accordance therewith. In the implementation of
such
reenacted ordinance, the local treasurer concerned shall exclude from
the
estimates of income for the preceding fiscal year those realized from
nonrecurring
sources, like national aids, proceeds from loans, sale of assets, prior
year adjustments, and other analogous sources of income. No ordinance
authorizing
supplemental appropriations shall be passed in place of the annual
appropriations.
In case the revised income estimates be less than the aggregate
reenacted
appropriations, the local treasurer concerned shall accordingly advise
the sanggunian concerned which shall, within ten (10) days from the
receipt
of such advice, make the necessary adjustments or reductions. The
revised
appropriations authorized by the sanggunian concerned shall then be the
basis for disbursements.cralaw:red
SEC. 324. Budgetary Requirements.
- The budgets of local government units for any fiscal year shall
comply
with the following requirements: (a) The aggregate amount appropriated
shall not exceed the estimates of income;
(b) Full provision
shall be made for all statutory and contractual obligations of the
local
government unit concerned: Provided, however, That the amount of
appropriations
for debt servicing shall not exceed twenty percent (20%) of the regular
income of the local government unit concerned;
(c) In the case of provinces,
cities, and municipalities, aid to component barangays shall be
provided
in amounts of not less than One thousand pesos (P=1,000.00) per
barangay; and cralaw:red
(d) Five percent (5%)
of the estimated revenue from regular sources shall be set aside as an
annual lump sum appropriation for unforeseen expenditures arising from
the occurrence of calamities: Provided, however, That such
appropriation
shall be used only in the area, or a portion thereof, of the local
government
unit or other areas declared by the President in a state of calamity.cralaw:red
SEC. 325. General Limitations.
- The use of the provincial, city, and municipal funds shall be subject
to the following limitations:chanrobles virtual law library
(a) The total appropriations,
whether annual or supplemental, for personal services of a local
government
unit for one (1) fiscal year shall not exceed forty-five percent (45%)
in the case of first to third class provinces, cities, and
municipalities,
and fifty-five percent (55%) in the case of fourth class or lower, of
the
total annual income from regular sources realized in the next preceding
fiscal year. The appropriations for salaries, wages, representation and
transportation allowances of officials and employees of the public
utilities
and economic enterprises owned, operated, and maintained by the local
government
unit concerned shall not be included in the annual budget or in the
computation
of the maximum amount for personal services. The appropriations for the
personal services of such economic enterprises shall be charged to
their
respective budgets;
(b) No official or employee
shall be entitled to a salary rate higher than the maximum fixed for
his
position or other positions of equivalent rank by applicable laws or
rules
and regulations issued thereunder;
(c) No local fund shall
be appropriated to increase or adjust salaries or wages of officials
and
employees of the national government, except as may be expressly
authorized
by law; (d) In cases of abolition of positions and the creation of new
ones resulting from the abolition of existing positions in the career
service,
such abolition or creation shall be made in accordance with pertinent
provisions
of this code and the civil service law, rules and regulations;
(e) Positions in the
official plantilla for career positions which are occupied by
incumbents
holding permanent appointments shall be covered by adequate
appropriations;
(f) No changes in designation
or nomenclature of positions resulting in a promotion or demotion in
rank
or increase or decrease in compensation shall be allowed, except when
the
position is actually vacant, and the filling of such positions shall be
strictly made in accordance with the civil service law, rules and
regulations;
(g) The creation of new positions and salary increases or adjustments
shall
in no case be made retroactive; and cralaw:red
(h) The annual appropriations
for discretionary purposes of the local chief executive shall not
exceed
two percent (2%) of the actual receipts derived from basic real
property
tax in the next preceding calendar year. Discretionary funds shall be
disbursed
only for public purposes to be supported by appropriate vouchers and
subject
to such guidelines as may be prescribed by law. No amount shall be
appropriated
for the same purpose except as authorized under this Section.cralaw:red
SEC. 326. Review of Appropriation
Ordinances of provinces, Highly-Urbanized Cities, Independent Component
Cities, and Municipalities within the Metropolitan Manila Area. -
The
Department of Budget and Management shall review ordinances authorizing
the annual or supplemental appropriations of provinces,
highly-urbanized
cities, independent component cities, and municipalities within the
Metropolitan
Manila Area in accordance with the immediately succeeding Section.cralaw:red
SEC. 327. Review of Appropriation
Ordinances of Component Cities and Municipalities. - The
sangguniang
panlalawigan shall review the ordinance authorizing annual or
supplemental
appropriations of component cities and municipalities in the same
manner
and within the same period prescribed for the review of other
ordinances.
If within ninety (90) days from receipt of copies of such ordinance,
the
sangguniang panlalawigan takes no action thereon, the same shall be
deemed
to have been reviewed in accordance with law and shall continue to be
in
full force and effect. If within the same period, the sangguniang
panlalawigan
shall have ascertained that the ordinance authorizing annual or
supplemental
appropriations has not complied with the requirements set forth in this
Title, the sangguniang panlalawigan shall, within the ninety-day period
hereinabove prescribed, declare such ordinance inoperative in its
entirety
or in part. Items of appropriation contrary to limitations prescribed
in
this Title or in excess of the amounts prescribed herein shall be
disallowed
or reduced accordingly. The sangguniang panlalawigan shall within the
same
period advise the sangguniang panlungsod or sangguniang bayan concerned
through the local chief executive of any action on the ordinance under
review. Upon receipt of such advice, the city or municipal treasurer
concerned
shall not make further disbursements of funds from any of the items of
appropriation declared inoperative, disallowed or reduced.cralaw:red
SEC. 328. Duration of
Appropriation. - Appropriations for ordinary administrative
purposes
not duly obligated shall terminate with the fiscal year and all
unexpended
balances thereof shall be automatically reverted on the thirty-first
(31st)
day of December of each year to the general fund of the local
government
unit.
Article Two. -
Barangay BudgetsSEC. 329. Barangay
Funds.
- Unless otherwise provided in this Title, all the income of the
barangay
from whatever source shall accrue to its general fund and shall, at the
option of the barangay concerned, be kept as trust fund in the custody
of the city or municipal treasurer or be deposited in a bank,
preferably
government-owned, situated in or nearest to its area of jurisdiction.
Such
funds shall be disbursed in accordance with the provisions of this
Title.
Ten percent (10%) of the general fund of the barangay shall be set
aside
for the sangguniang kabataan.
SEC. 330. Submission of
Detailed Statements of Income and Expenditures for the Barangay Budgets.
- On or before the fifteenth (15th) day of September of each year, the
barangay treasurer shall submit to the punong barangay a statement
covering
the estimates of income and expenditures for the ensuing fiscal year,
based
on a certified statement issued by the city or municipal treasurer
covering
the estimates of income from local sources for the barangay concerned.cralaw:red
SEC. 331. Preparation of
the Barangay Budget. - (a) Upon receipt of the statement of income and
expenditures from the barangay treasurer, the punong barangay shall
prepare
the barangay budget for the ensuing fiscal year in the manner and
within
the period prescribed in this Title and submit the annual barangay
budget
to the sangguniang barangay for legislative enactment.cralaw:red
(b) The total annual
appropriations for personal services of a barangay for one (1) fiscal
year
shall not exceed fifty-five percent (55%) of the total annual income
actually
realized from local sources during the next preceding fiscal year.cralaw:red
(c) The barangay budget
shall likewise be subject to the same budgetary requirements and
limitations
hereinabove prescribed.cralaw:red
SEC. 332. Effectivity
of Barangay Budgets. - The ordinance enacting the annual budget
shall
take effect at the beginning of the ensuing calendar year. An ordinance
enacting a supplemental budget, however, shall take effect upon its
approval
or on the date fixed therein. The responsibility for the execution of
the
annual and supplemental budgets and the accountability therefor shall
be
vested primarily in the punong barangay concerned.cralaw:red
SEC. 333. Review of the
Barangay Budget. - (a) Within ten (10) days from its approval,
copies
of the barangay ordinance authorizing the annual appropriations shall
be
furnished the sangguniang panlungsod or the sangguniang bayan, as the
case
may be, through the city or municipal budget officer. The sanggunian
concerned
shall have the power to review such ordinance in order to ensure that
the
provisions of this Title are complied with. If within sixty (60) days
after
the receipt of the ordinance, the sanggunian concerned takes no action
thereon, the same shall continue to be in full force and effect. If
within
the same period, the sanggunian concerned shall have ascertained that
the
ordinance contains appropriations in excess of the estimates of the
income
duly certified as collectible, or that the same has not complied with
the
budgetary requirements set forth in this Title, the said ordinance
shall
be declared inoperative in its entirety or in part. Items of
appropriation
contrary to, or in excess of, any of the general limitations or the
maximum
amount prescribed in this Title shall be disallowed or reduced
accordingly.cralaw:red
(b) Within the period
hereinabove fixed, the sangguniang panlungsod or sangguniang bayan
concerned
shall return the barangay ordinance, through the city or municipal
budget
officer, to the punong barangay with the advice of action thereon for
proper
adjustments, in which event, the barangay shall operate on the
ordinance
authorizing annual appropriations of the preceding fiscal year until
such
time that the new ordinance authorizing annual appropriations shall
have
met the objections raised. Upon receipt of such advice, the barangay
treasurer
or the city or municipal treasurer who has custody of the funds shall
not
make further disbursement from any item of appropriation declared
inoperative,
disallowed, or reduced.cralaw:red
SEC. 334. Barangay Financial
Procedures. - (a) The barangay treasurer shall collect all taxes,
fees,
and other charges due and contributions accruing to the barangay for
which
he shall issue official receipts, and shall deposit all collections
with
the city or municipal treasury or in the depository account maintained
in the name of the barangay within five (5) days after receipt thereof.
He may collect real property taxes and such other taxes as may be
imposed
by a province, city or municipality that are due in his barangay only
after
being deputized by the local treasurer concerned for the purpose.cralaw:red
(b) The barangay treasurer
may be authorized by the sangguniang barangay to make direct purchases
amounting to not more than One thousand pesos (P=1,000.00) at any time
for the ordinary and essential needs of the barangay. The petty cash
that
the barangay treasurer may be authorized to hold for the purpose shall
not exceed twenty percent (20%) of the funds available and to the
credit
of the barangay treasury.cralaw:red
(c) The financial records
of the barangay shall be kept in the office of the city or municipal
accountant
in simplified manner as prescribed by the Commission on Audit.
Representatives
of the Commission on Audit shall audit such accounts annually or as
often
as may be necessary and make a report of the audit to the sangguniang
panlungsod
or sangguniang bayan, as the case may be. The Commission on Audit shall
prescribe and put into effect simplified procedures for barangay
finances
within six (6) months following the effectivity of this Code.
CHAPTER 4. - EXPENDITURES,
DISBURSEMENTS, ACCOUNTING AND ACCOUNTABILITYSEC. 335. Prohibitions
Against
Expenditures for Religious or Private Purposes. - No public money
or
property shall be appropriated or applied for religious or private
purposes.
SEC. 336. Use of Appropriated
Funds and Savings. - Funds shall be available exclusively for the
specific
purpose for which they have been appropriated. No ordinance shall be
passed
authorizing any transfer of appropriations from one item to another.
However,
the local chief executive or the presiding officer of the sanggunian
concerned
may, by ordinance, be authorized to augment any item in the approved
annual
budget for their respective offices from savings in other items within
the same expense class of their respective appropriations.cralaw:red
SEC. 337. Restriction
Upon Limit of Disbursements. - Disbursements in accordance with
appropriations
in the approved annual budget may be made from any local fund in the
custody
of the treasurer, but the total disbursements from any local fund shall
in no case exceed fifty percent (50%) of the uncollected estimated
revenue
accruing to such local fund in addition to the actual collections:
Provided,
however, That no cash overdraft in any local fund shall be incurred at
the end of the fiscal year. In case of emergency arising from a
typhoon,
earthquake, or any other calamity, the sanggunian concerned may
authorize
the local treasurer to continue making disbursements from any local
fund
in his possession in excess of the limitations herein provided, but
only
for such purposes and amounts included in the approved annual budgets.
Any overdraft which may be incurred at the end of the year in any local
fund by virtue of the provisions hereof shall be covered with the first
collections of the immediately succeeding fiscal year accruing to such
local fund.cralaw:red
SEC. 338. Prohibitions
Against Advance Payments. - No money shall be paid on account of
any
contract under which no services have been rendered or goods delivered.cralaw:red
SEC. 339. Cash Advances.
- No cash advance shall be granted to any local official or employee,
elective
or appointive, unless made in accordance with the rules and regulations
as the Commission on Audit may prescribe.cralaw:red
SEC. 340. Persons Accountable
for Local Government Funds. - Any officer of the local government
unit
whose duty permits or requires the possession or custody of local
government
funds shall be accountable and responsible for the safekeeping thereof
in conformity with the provisions of this Title. Other local officers
who,
though not accountable by the nature of their duties, may likewise be
similarly
held accountable and responsible for local government funds through
their
participation in the use or application thereof.cralaw:red
SEC. 341. Prohibitions
Against Pecuniary Interest. - Without prejudice to criminal
prosecution
under applicable laws, any local treasurer, accountant, budget officer,
or other accountable local officer having any pecuniary interest,
direct
or indirect, in any contract, work or other business of the local
government
unit of which he is an accountable officer shall be administratively
liable
therefor.cralaw:red
SEC. 342. Liability for
Acts Done Upon Direction of Superior Officer, or Upon Participation of
Other Department Heads or Officers of Equivalent Rank. - Unless he
registers his objection in writing, the local treasurer, accountant,
budget
officer, or other accountable officer shall not be relieved of
liability
for illegal or improper use or application or deposit of government
funds
or property by reason of his having acted upon the direction of a
superior
officer, elective or appointive, or upon participation of other
department
heads or officers of equivalent rank. The superior officer directing,
or
the department head participating in such illegal or improper use or
application
or deposit of government funds or property, shall be jointly and
severally
liable with the local treasurer, accountant, budget officer, or other
accountable
officer for the sum or property so illegally or improperly used,
applied
or deposited.cralaw:red
SEC. 343. Prohibition
Against Expenses for Reception and Entertainment. - No money shall
be appropriated, used, or paid for entertainment or reception except to
the extent of the representation allowances authorized by law or for
the
reception of visiting dignitaries of foreign governments or foreign
missions,
or when expressly authorized by the President in specific cases.cralaw:red
SEC. 344. Certification
on, and Approval of, Vouchers. - No money shall be disbursed unless
the local budget officer certifies to the existence of appropriation
that
has been legally made for the purpose, the local accountant has
obligated
said appropriation, and the local treasurer certifies to the
availability
of funds for the purpose. Vouchers and payrolls shall be certified to
and
approved by the head of the department or office who has administrative
control of the fund concerned, as to validity, propriety, and legality
of the claim involved. Except in cases of disbursements involving
regularly
recurring administrative expenses such as payrolls for regular or
permanent
employees, expenses for light, water, telephone and telegraph services,
remittances to government creditor agencies such as the GSIS, SSS, LBP,
DBP, National Printing Office, Procurement Service of the DBM and
others,
approval of the disbursement voucher by the local chief executive
himself
shall be required whenever local funds are disbursed. In cases of
special
or trust funds, disbursements shall be approved by the administrator of
the fund. In case of temporary absence or incapacity of the department
head or chief of office, the officer next-in-rank shall automatically
perform
his function and he shall be fully responsible therefor.cralaw:red
SEC. 345. Officials Authorized
to Draw Checks in Settlement of Obligations. - Checks in settlement
of obligations shall be drawn by the local treasurer and countersigned
by the local administrator. In case of temporary absence or incapacity
of the foregoing officials, these duties shall devolve upon their
immediate
assistants.cralaw:red
SEC. 346. Disbursements
of Local Funds and Statement of Accounts. - Disbursements shall be
made in accordance with the ordinance authorizing the annual or
supplemental
appropriations without the prior approval of the sanggunian concerned.
Within thirty (30) days after the close of each month, the local
accountant
shall furnish the sanggunian with such financial statements as may be
prescribed
by the Commission on AuditIn the case of the year-end statement of
accounts,
the period shall be sixty (60) days after the thirty-first (31st) of
December.cralaw:red
SEC. 347. Rendition of
Accounts. - Local treasurers, accountants and other local
accountable
officers shall render their accounts within such time, in such form,
style,
and content and under such regulations as the Commission on Audit may
prescribe.
Provincial, city, and municipal auditors shall certify the balances
arising
in the accounts settled by them to the Chairman of the Commission on
Audit
and to the local treasurer, accountant, and other accountable officers.
Copies of the certification shall be prepared and furnished other local
officers who may be held jointly and severally liable for any loss or
illegal,
improper or unauthorized use or misappropriation of local funds or
property.cralaw:red
SEC. 348. Auditorial Visitation.
- The books, accounts, papers, and cash of local treasurer, accountant,
budget officer, or other accountable officers shall at all times be
open
for inspection of the Commission on Audit or its duly authorized
representative.
In case an examination of the accounts of a local treasurer discloses a
shortage in cash which should be on hand, it shall be the duty of the
examining
officer to seize the office and its contents, notify the Commission on
Audit, the local chief executive concerned, and the local accountant.
Thereupon,
the examining officer shall immediately turn over to the accountable
officer
next-in- rank in the local treasury service, unless the said officer is
likewise under investigation, the office of the treasurer and its
contents,
and close and render his accounts on the date of turnover. In case the
accountable officer next in rank is under investigation, the auditor
shall
take full possession of the office and its contents, close and render
his
accounts on the date of taking possession, and temporarily continue the
public business of such office until such time that the local treasurer
is restored or a successor has been duly designated. The local
treasurer
or accountable officer found with such shortage shall be automatically
suspended from office.cralaw:red
SEC. 349. Accounting for
Revenues. - Estimated revenues which remain unrealized at the close
of the fiscal year shall not be booked or credited to the
unappropriated
surplus or any other account.cralaw:red
SEC. 350. Accounting for
Obligations. - All lawful expenditures and obligations incurred
during
a fiscal year shall be taken up in the accounts of that year.cralaw:red
SEC. 351. General Liability
for Unlawful Expenditures. - Expenditures of funds or use of
property
in violation of this Title and other laws shall be a personal liability
of the official or employee responsible therefor.cralaw:red
SEC. 352. Posting of the
Summary of Income and Expenditures. - Local treasurers,
accountants,
budget officers and other accountable officers shall, within thirty
(30)
days from the end of each fiscal year, post in at least three (3)
publicly
accessible and conspicuous places in the local government unit a
summary
of all revenues collected and funds received including the
appropriations
and disbursements of such funds during the preceding fiscal year.cralaw:red
SEC. 353. The Official
Fiscal Year. - The official fiscal year of local government units
shall
be the period beginning with the first day of January and ending with
the
thirty-first day of December of the same year.cralaw:red
SEC. 354. Administrative
Issuances; Budget Operations Manual. - The Secretary of Budget and
Management jointly with the Chairman of the Commission on Audit shall,
within one (1) year from the effectivity of this Code, promulgate a
Budget
Operations Manual for local government units to improve and systematize
methods, techniques, and procedures employed in budget preparation,
authorization,
execution, and accountability.
TITLE VI. - PROPERTY
AND SUPPLY
MANAGEMENT IN THE LOCAL GOVERNMENT UNITSSEC. 355. Scope. -
This
Title shall govern the procurement, care, utilization, custody, and
disposal
of supplies, as defined herein, by local government units and the other
aspects of supply management at the local levels.
SEC. 356. General Rule
in Procurement or Disposal.- Except as otherwise provided herein,
acquisition
of supplies by local government units shall be through competitive
public
bidding. Supplies which have become unserviceable or no longer needed
shall
be sold, whenever applicable, at public auction, subject to applicable
rules and regulations.cralaw:red
SEC. 357. Definition of
Terms. - When used in this Title, the term -
(a) "Lowest Complying
and Responsible Bid" refers to the proposal of one who offers the
lowest
price, meets all the technical specifications and requirements of the
supplies
desired and, as a dealer in the line of supplies involved, maintains a
regular establishment, and has complied consistently with previous
commitments;
(b) "Suitable Substitute"
refers to that kind of article which would serve substantially the same
purpose or produce substantially the same results as the brand, type,
or
make of article originally desired or requisitioned;
(c) "Supplies" includes
everything, except real property, which may be needed in the
transaction
of public business or in the pursuit of any undertaking, project, or
activity,
whether in the nature of equipment, furniture, stationary materials for
construction or personal property of any sort, including non-personal
or
contractual services such as the repair and maintenance of equipment
and
furniture, as well as trucking, hauling, janitorial, security, and
related
services; and cralaw:red
(d) "Terms and Conditions"
refer to other requirements not affecting the technical specifications
and requirements of the required supplies desired such as bonding,
terms
of delivery and payment, and related preferences.cralaw:red
SEC. 358. Requirement
of Requisition. - Any order for supplies shall be filled by the
provincial
or city general services officer or the municipal or barangay treasurer
concerned, as the case may be, for any office or department of a local
government unit only upon written requisition as hereinafter provided.cralaw:red
SEC. 359. Officers Having
Authority to Draw Requisitions. - Requisitions shall be prepared by
the head of office or department needing the supplies, who shall
certify
as to their necessity for official use and specify the project or
activity
where the supplies are to be used.cralaw:red
SEC. 360. Certification
by the Local Budget Officer, Accountant, and Treasurer. - Every
requisition
must be accompanied by a certificate signed by the local budget
officer,
the local accountant, and the local treasurer showing that an
appropriation
therefor exists, the estimated amount of such expenditure has been
obligated,
and the funds are available for the purpose, respectively.cralaw:red
SEC. 361. Approval of
Requisitions. - Approval of the requisition by the head of office
or
department concerned who has administrative control of the
appropriation
against which the proposed expenditure is chargeable is deemed
sufficient,
except in case of requisition for supplies to be carried in stock which
shall be approved by the local chief executive concerned: Provided,
That
such supplies are listed or included in the annual procurement plan and
the maximum quantity thereof does not exceed the estimated consumption
corresponding to a programmed three-month period: Provided, further,
That
nothing herein contained shall be held as authorizing the purchase of
furniture
and equipment for stock purposes.cralaw:red
SEC. 362. Call for Bids.
- When procurement is to be made by local government units, the
provincial
or city general services officer or the municipal or barangay treasurer
shall call bids for open public competition. The call for bids shall
show
the complete specifications and technical descriptions of the required
supplies and shall embody all terms and conditions of participation and
award, terms of delivery and payment, and all other covenants affecting
the transaction. In all calls for bids, the right to waive any defect
in
the tender as well as the right to accept the bid most advantageous to
the government shall be reserved. In no case, however, shall failure to
meet the specifications or technical requirements of the supplies
desired
be waived.cralaw:red
SEC. 363. Publication
of Call for Bids. - The call for bids shall be given the widest
publicity
possible, sending, by mail or otherwise, any known prospective
participant
in the locality, of copies of the call and by posting copies of the
same
in at least three (3) publicly accessible and conspicuous places in the
provincial capitol or city, municipal, or barangay hall, as the case
may
be. The notice of the bidding may likewise be published in a newspaper
of general circulation in the territorial jurisdiction of the local
government
unit concerned when the provincial or city general services officer or
the municipal or barangay treasurer, as the case may be, deems it
necessary
in order to obtain the lowest responsible and complying bid. The
opening
of bids shall only be made in the presence of the provincial or city
auditor
or his duly authorized representative who shall initial and secure
copies
of the bids and certify the abstract of the bidding.cralaw:red
SEC. 364. The Committee
on Awards. - There shall be in every province, city or municipality
a committee on awards to decide the winning bids and questions of
awards
on procurement and disposal of property. The Committee on Awards shall
be composed of the local chief executive as chairman, the local
treasurer,
the local accountant, the local budget officer, the local general
services
officer, and the head of office or department for whose use the
supplies
are being procured, as members. In case a head of office or department
would sit in a dual capacity, a member of the sanggunian elected from
among
its members shall sit as a member. The committee on awards at the
barangay
level shall be the sangguniang barangay. No national official shall sit
as a member of the committee on awards. The results of the bidding
shall
be made public by conspicuously posting the same in the provincial
capitol
or city, municipal, or barangay hall.cralaw:red
SEC. 365. Rule on Awards.
- Awards in the procurement of supplies shall be given to the lowest
complying
and responsible bid which meets all the terms and conditions of the
contract
or undertaking.cralaw:red
SEC. 366. Procurement
Without Public Bidding. - Procurement of supplies may be made
without
the benefit of public bidding under any of the following modes:chanrobles virtual law library
(a) Personal canvass
of responsible merchants;
(b) Emergency purchase;
(c) Negotiated purchase;
(d) Direct purchase
from manufacturers or exclusive distributors; and cralaw:red
(e) Purchase from other
government entities.cralaw:red
SEC. 367. Procurement
through Personal Canvass. - Upon approval by the Committee on
Awards,
procurement of supplies may be effected after personal canvass of at
least
three (3) responsible suppliers in the locality by a committee of three
(3) composed of the local general services officer or the municipal or
barangay treasurer, as the case may be, the local accountant, and the
head
of office or department for whose use the supplies are being procured.
The award shall be decided by the Committee on Awards. Purchases under
this Section shall not exceed the amounts specified hereunder for all
items
in any one (1) month for each local government unit:chanrobles virtual law library
Provinces and Cities and
Municipalities within the Metropolitan Manila Area:chanroblesvirtuallawlibrary
- First and Second Class
- One
hundred fifty thousand pesos (P150,000.00)
- Third and Fourth Class
- One
hundred thousand pesos (P100,000.00)
- Fifth and Sixth Class
- Fifty
thousand pesos (P50,000.00)
Municipalities:chanroblesvirtuallawlibrary
- First Class - Sixty
thousand
pesos (P60,000.00)
- Second and Third Class
- Forty
thousand pesos (P40,000.00)
- Fourth Class and Below
- Twenty
thousand pesos (P20,000.00)
SEC. 368. Emergency Purchase.
- In cases of emergency where the need for the supplies is
exceptionally
urgent or absolutely indispensable and only to prevent imminent danger
to, or loss of, life or property, local government units may, through
the
local chief executive concerned, make emergency purchases or place
repair
orders, regardless of amount, without public biddingDelivery of
purchase
orders or utilization of repair orders pursuant to this Section shall
be
made within ten (10) days after placement of the same. Immediately
after
the emergency purchase or repair order is made, the chief of office or
department making the emergency purchase or repair order shall draw a
regular
requisition to cover the same which shall contain the following:chanroblesvirtuallawlibrary
(a) A complete description
of the supplies acquired or the work done or to be performed;
(b) By whom furnished
or executed;
(c) Date of placing
the order and the date and time of delivery or execution;
(d) The unit price and the
total contract price;
(e) A brief and concise
explanation of the circumstances why procurement was of such urgency
that
the same could not be done through the regular course without involving
danger to, or loss of, life or property;
(f) A certification
of the provincial or city general services or the municipal or barangay
treasurer, as the case may be, to the effect that the price paid or
contracted
for was the lowest at the time of procurement; and cralaw:red
(g) A certification
of the local budget officer as to the existence of appropriations for
the
purpose, the local accountant as to the obligation of the amount
involved,
and the local treasurer as to the availability of funds. The goods or
services
procured under this Section must be utilized or availed of within
fifteen
(15) days from the date of delivery or availability. Without prejudice
to criminal prosecution under applicable laws, the local chief
executive,
the head of department, or the chief of office making the procurement
shall
be administratively liable for any violation of this Section and shall
be a ground for suspension or dismissal from service.
SEC. 369. Negotiated
Purchase. - (a) In cases where public biddings have failed for two
(2) consecutive times and no suppliers have qualified to participate or
win in the biddings, local government units may, through the local
chief
executive concerned, undertake the procurement of supplies by
negotiated
purchase, regardless of amount, without public bidding: Provided,
however,
That the contract covering the negotiated purchase shall be approved by
the sanggunian concerned. Delivery of purchase orders or utilization of
repair orders pursuant to this Section shall be made within seven (7)
days
after placement of the same. Immediately after the negotiated purchase
or repair order is made, the local chief executive concerned shall draw
a regular requisition to cover the same which shall contain the
following:chanrobles virtual law library
(1) A complete description
of the supplies acquired or the work done or to be performed;
(2) By whom furnished
or executed;
(3) Date of placing
the order and the date and time of delivery or execution;
(4) The unit price
and the total contract price;
(5) A certification of the
provincial or city general services or the municipal or barangay
treasurer,
as the case may be, to the effect that the price paid or contracted for
was the lowest at the time of procurement;
(6) A certification
to the effect that the price paid or contracted for was the lowest at
the
time of procurement; and cralaw:red
(7) A certification
of the local budget officer as to the existence of appropriations for
the
purpose, the local accountant as to the obligation of the amount
involved,
and the local treasurer as to the availability of funds.cralaw:red
(b) In case of repeat
orders for regular supplies, procurement may be made by negotiated
purchase:
Provided, That the repeat order is made within three (3) months from
the
last procurement of the same item: Provided, further, That the same
terms
and conditions of sale are obtained for the said repeat order.cralaw:red
SEC. 370. Procurement
from Duly Licensed Manufacturer. - Procurement may be made directly
from duly licensed manufacturers in cases of supplies of Philippine
manufacture
or origin and in case there are two (2) or more manufacturers of the
required
supplies, canvass of the known manufacturers shall be conducted to
obtain
the lowest price for the quality of the said supplies.cralaw:red
SEC. 371. Procurement
from Exclusive Philippine Agents or Distributors. - Procurement
may,
in the case of supplies of foreign origin, preferably be made directly
from the exclusive or reputable Philippine distributors or agents,
subject
to the following conditions:chanrobles virtual law library
(a) That the Philippine
distributor has no subdealers selling at lower prices; and cralaw:red
(b) That no suitable
substitutes of substantially the same quality are available at lower
prices.cralaw:red
SEC. 372. Procurement
from Government Entities. - Procurement may be made directly from
government
entities producing the required supplies, including units or agencies
of
foreign governments with which the Philippines maintains diplomatic
relations.
In the latter case, prior authority from the Office of the President
shall
be required.cralaw:red
SEC. 373. Annual Procurement
Program. - (a) On or before the fifteenth (15th) day of July each
year,
the local chief executive shall prepare an annual procurement program
for
the ensuing fiscal year which shall contain an itemized list of the
estimated
quantity of supplies needed for such year, a complete description
thereof
as to kind, quality, estimated cost, and balance on hand: Provided,
however,
That the total estimated cost of the approved annual procurement
program
shall not exceed the total appropriations authorized for the
acquisition
of supplies. The local government units may augment the supplies and
equipment
provided by the Supreme Court to the lower courts located in their
respective
jurisdictions.cralaw:red
(b) Except in emergency
cases or where urgent indispensable needs could not have been
reasonably
anticipated, no purchase of supplies shall be made unless included in,
or covered by, the approved procurement program.cralaw:red
(c) The conversion
of excess cash into supplies stock is hereby prohibited except to the
extent
of the kind and quantity specified in the approved annual procurement
plan.
A violation of this Section shall be a ground for suspension or
dismissal
of any official or employee responsible therefor.cralaw:red
SEC. 374. Establishment
of an Archival System. - Every local government unit shall provide
for the establishment of an archival system to ensure the safety and
protection
of all government property, public documents or records such as records
of births, marriages, property inventory, land assessments, land
ownership,
tax payments, tax accounts, and business permits, and such other
records
or documents of public interest in the various departments and offices
of the provincial, city, or municipal government concerned.cralaw:red
SEC. 375. Primary and
Secondary Accountability for Government Property. - (a) Each head
of
department or office of a province, city, municipality or barangay
shall
be primarily accountable for all government property assigned or issued
to his department or office. The person or persons entrusted with the
possession
or custody of government property under the accountability of any head
of department or office shall be immediately accountable to such
officer.cralaw:red
(b) The head of a department
or office primarily accountable for government property may require any
person in possession of the property or having custody and control
thereof
under him to keep such records and make reports as may be necessary for
his own information and protection.cralaw:red
(c) Buildings and other
physical structures shall be under the accountability and
responsibility
of the provincial or city general services officer or the municipal
mayor
or punong barangay, as the case may be.cralaw:red
(d) Every officer primarily
accountable for government property shall keep a complete record of all
properties under his charge and render his accounts therefor
semiannually
to the provincial or city general services officer or the municipal
mayor
or punong barangay, as the case may be.cralaw:red
SEC. 376. Responsibility
for Proper Use and Care of Government Property. - The person in
actual
physical possession of government property or entrusted with its
custody
and control shall be responsible for its proper use and care and shall
exercise due diligence in the utilization and safekeeping thereof.cralaw:red
SEC. 377. Measure of Liability
of Persons Accountable for Government Property. - (a) The person
immediately
accountable for government property shall be liable for its money value
in case of the illegal, improper or unauthorized use or misapplication
thereof, by himself or any other person for whose acts he may be
responsible,
and he shall be liable for all loss, damage, or deterioration
occasioned
by negligence in the keeping or use of such property unless it is
proved
that he has exercised due diligence and care in the utilization and
safekeeping
thereof.cralaw:red
(b) Unless he registers
his objection in writing, an accountable person shall not be relieved
from
liability by reason of his having acted under the direction of a
superior
officer in using property with which he is chargeable; but the officer
directing any illegal, unauthorized or improper use of property shall
first
be required to answer therefor.cralaw:red
(c) In cases of loss,
damage, or deterioration of government property arising from, or
attributable
to, negligence in security, the head of the security agency shall be
held
liable therefor.cralaw:red
SEC. 378. Credit for Loss
Occurring in Transit or Due to Casualty. - When a loss of
government
property occurs while the same is in transit or is caused by fire,
theft,
force majeure, or other casualty, the officer accountable therefor or
having
custody thereof shall immediately notify the provincial or city auditor
concerned within thirty (30) days from the date the loss occurred or
for
such longer period as the provincial, city or municipal auditor, as the
case may be, may in the particular case allow, and he shall present his
application for relief, with the available evidence in support thereof.
An officer who fails to comply with this requirement shall not be
relieved
of liability or allowed credit for any such loss in the settlement of
his
accounts. A provincial, city or municipal auditor shall not allow
credit
for these losses unless so expressly authorized by the Chairman of the
Commission on Audit , to be exercised only if the loss is not in excess
of fifty thousand pesos (P=50,000.00). In any case when the allowance
of
credit is not within the competence of the provincial, city or
municipal
auditor, the application and evidence, with the recommendation of the
auditor
concerned, shall be forwarded to the Chairman of the Commission on
Audit
for his appropriate action.cralaw:red
SEC. 379. Property Disposal.
- When property of any local government unit has become unserviceable
for
any cause or is no longer needed, it shall, upon application of the
officer
accountable therefor, be inspected and appraised by the provincial,
city
or municipal auditor , as the case may be, or his duly authorized
representative
or that of the Commission on Audit and, if found valueless or unusable,
shall be destroyed in the presence of the inspecting officer. If found
valuable, the same shall be sold at public auction to the highest
bidder
under the supervision of the committee on awards and in the presence of
the provincial, city or municipal auditor or his duly authorized
representative.
Notice of the public auction shall be posted in at least three (3)
publicly
accessible and conspicuous places, and if the acquisition cost exceeds
One hundred thousand pesos (P=100,000.00) in the case of provinces and
cities, and Fifty thousand (P=50,000.00) in the case of municipalities,
notice of auction shall be published at least two (2) times within a
reasonable
period in a newspaper of general circulation in the locality.cralaw:red
SEC. 380. Negotiated Sale
of Property. - Property no longer needed may also be disposed of at
a private sale at such price as may be determined by the committee on
awards,
subject to the approval of the Commission on Audit or its duly
authorized
representative when the acquisition or transfer cost of the property
exceeds
Fifty thousand pesos (P=50,000.00) in the case of provinces and cities,
and Twenty-five thousand (P=25,000.00) in the case of municipalities
and
barangays. In case of real property, the disposal shall be subject to
the
approval of the Commission on Audit regardless of the value or cost
involved.cralaw:red
SEC. 381. Transfer Without
Cost. - Property which has become unserviceable or is no longer
needed
may be transferred without cost to another office, agency, subdivision
or instrumentality of the national government or another local
government
unit at an appraised valuation determined by the local committee on
awards.
Such transfer shall be subject to the approval of the sanggunian
concerned
making the transfer and by the head of the office, agency, subdivision,
instrumentality or local government unit receiving the property.cralaw:red
SEC. 382. Tax Exemption
Privileges of Local Government Units. - Local government units
shall
be exempt from the payment of duties and taxes for the importation of
heavy
equipment or machineries which shall be used for the construction,
improvement,
repair, and maintenance of roads, bridges and other infrastructure
projects,
as well as garbage trucks, fire trucks, and other similar equipment:
Provided,
however, That such equipment or machineries shall not be disposed of,
either
by public auction or negotiated sale as hereinabove provided, within
five
(5) years from the importation thereof. In case the machinery or
equipment
is sold within the five-year period, the purchasers or recipients shall
be considered the importers thereof, and shall be liable for duties and
taxes computed on the book value of such importation.cralaw:red
SEC. 383. Implementing
Rules and Regulations. - The Chairman of the Commission on Audit
shall
promulgate the rules and regulations necessary to effectively implement
the provisions of this Title, including requirements as to testing,
inspection,
and standardization of supply and property.
BOOK
IIILOCAL GOVERNMENT UNITSTITLE ONE. - THE
BARANGAYCHAPTER 1 - ROLE
AND CREATION
OF THE BARANGAY
SEC. 384. Role of the
Barangay. - As the basic political unit, the barangay serves as the
primary planning and implementing unit of government policies, plans,
programs,
projects, and activities in the community, and as a forum wherein the
collective
views of the people may be expressed, crystallized and considered, and
where disputes may be amicably settled.
SEC. 385. Manner of Creation.
- A barangay may be created, divided, merged, abolished, or its
boundary
substantially altered, by law or by an ordinance of the sangguniang
panlalawigan
or sangguniang panlungsod, subject to approval by a majority of the
votes
cast in a plebiscite to be conducted by the Comelec in the local
government
unit or units directly affected within such period of time as may be
determined
by the law or ordinance creating said barangay. In the case of the
creation
of barangays by the sangguniang panlalawigan, the recommendation of the
sangguniang bayan concerned shall be necessary.cralaw:red
SEC. 386. Requisites for
Creation. - (a) A barangay maybe created out of a contiguous
territory
which has apopulation of at least two thousand (2,000) inhabitants
ascertified
by the National Statistics Office except in cities and municipalities
within
Metro Manila and other metropolitan political subdivisions or in highly
urbanized cities where such territory shall have a certified population
of at least five thousand (5,000) inhabitants: Provided, That the
creation
thereof shall not reduce the population of the original barangay or
barangays
to less than the minimum requirement prescribed herein.cralaw:red
To enhance the delivery
of basic services in the indigenous cultural communities, barangays may
be created in such communities by an Act of Congress, notwithstanding
the
above requirement.cralaw:red
(b) The territorial
jurisdiction of the new barangay shall be properly identified by metes
and bounds or by more or less permanent natural boundaries. The
territory
need not be contiguous if it comprises two (2) or more islands.cralaw:red
(c) The governor or
city mayor may prepare a consolidation plan for barangays, based on the
criteria prescribed in this Section, within his territorial
jurisdiction.
The plan shall be submitted to the sangguniang panlalawigan or
sangguniang
panlungsod concerned for appropriate action. In the case of
municipalities
within the Metropolitan Manila area and other metropolitan political
subdivisions,
the barangay consolidation plan shall be prepared and approved by the
sangguniang
bayan concerned.
CHAPTER 2 - BARANGAY
OFFICIALS
AND OFFICESSEC. 387. Chief
Officials
and Offices. - (a) There shall be in each barangay a punong
barangay,
seven (7) sangguniang barangay members, the sangguniang kabataan
chairman,
a barangay secretary, and a barangay treasurer.
(b) There shall also
be in every barangay a lupong tagapamayapa. The sangguniang barangay
may
form community brigades and create such other positions or offices as
may
be deemed necessary to carry out the purposes of the barangay
government
in accordance with the needs of public service, subject to the
budgetary
limitations on personal services prescribed under Title Five, Book II
of
this Code.cralaw:red
SEC. 388. Persons in Authority.
- For purposes of the Revised Penal Code, the punong barangay,
sangguniang
barangay members, and members of the lupong tagapamayapa in each
barangay
shall be deemed as persons in authority in their jurisdictions, while
other
barangay officials and members who may be designated by law or
ordinance
and charged with the maintenance of public order, protection and
security
of life and property, or the maintenance of a desirable and balanced
environment,
and any barangay member who comes to the aid of persons in authority,
shall
be deemed agents of persons in authority.
CHAPTER 3 - THE
PUNONG
BARANGAY
SEC. 389. Chief
Executive:
Powers, Duties, and Functions. - (a) The punong barangay, as the
chief
executive of the barangay government, shall exercise such powers and
perform
such duties and functions, as provided by this Code and other laws.
(b) For efficient,
effective and economical governance, the purpose of which is the
general
welfare of the barangay and its inhabitants pursuant to Section 16 of
this
Code, the punong barangay shall:chanrobles virtual law library
(1) Enforce all laws
and ordinances which are applicable within the barangay;
(2) Negotiate, enter
into, and sign contracts for and in behalf of the barangay, upon
authorization
of the sangguniang barangay;
(3) Maintain public
order in the barangay and, in pursuance thereof, assist the city or
municipal
mayor and the sanggunian members in the performance of their duties and
functions;
(4) Call and preside
over the sessions of the sangguniang barangay and the barangay
assembly,
and vote only to break a tie; (5) Upon approval by a majority of all
the
members of the sangguniang barangay, appoint or replace the barangay
treasurer,
the barangay secretary, and other appointive barangay officials;
(6) Organize and lead
an emergency group whenever the same may be necessary for the
maintenance
of peace and order or on occasions of emergency or calamity within the
barangay;
(7) In coordination
with the barangay development council, prepare the annual executive and
supplemental budgets of the barangay;
(8) Approve vouchers
relating to the disbursement of barangay funds;
(9) Enforce laws and
regulations relating to pollution control and protection of the
environment;
(10) Administer the
operation of the Katarungang Pambarangay in accordance with the
provisions
of this Code;
(11) Exercise general
supervision over the activities of the sangguniang kabataan;
(12) Ensure the delivery
of basic services as mandated under Section 17 of this Code;
(13) Conduct an annual
palarong barangay which shall feature traditional sports and
disciplines
included in national and international games, in coordination with the
Department of Education, Culture and Sports;
(14) Promote the general
welfare of the barangay; and cralaw:red
(15) Exercise such
other powers and perform such other duties and functions as may be
prescribed
by law or ordinance.cralaw:red
(b) In the performance
of his peace and order functions, the punong barangay shall be entitled
to possess and carry the necessary firearm within his territorial
jurisdiction,
subject to appropriate rules and regulations.
CHAPTER 4 - THE
SANGGUNIANG
BARANGAYSEC. 390. Composition.
-
The sangguniang barangay, the legislative body of the barangay, shall
be
composed of the punong barangay as presiding officer, and the seven (7)
regular sangguniang barangay members elected at large and sangguniang
kabataan
chairman, as members.
SEC. 391. Powers, Duties,
and Functions. - (a) The sangguniang barangay, as the legislative
body
of the barangay, shall:chanrobles virtual law library
(1) Enact ordinances
as may be necessary to discharge the responsibilities conferred upon it
by law or ordinance and to promote the general welfare of the
inhabitants
therein;
(2) Enact tax and revenue
ordinances, subject to the limitations imposed in this Code;
(3) Enact annual and
supplemental budgets in accordance with the provisions of this Code;
(4) Provide for the
construction and maintenance of barangay facilities and other public
works
projects chargeable to the general fund of the barangay or such other
funds
actually available for the purpose;
(5) Submit to the sangguniang
panlungsod or sangguniang bayan such suggestions or recommendations as
it may see fit for the improvement of the barangay or for the welfare
of
the inhabitants thereof;
(6) Assist in the establishment,
organization, and promotion of cooperative enterprises that will
improve
the economic condition and well-being of the residents;
(7) Regulate the use
of multi-purpose halls, multi- purpose pavements, grain or copra
dryers,
patios and other post-harvest facilities, barangay waterworks, barangay
markets, parking areas or other similar facilities constructed with
government
funds within the jurisdiction of the barangay and charge reasonable
fees
for the use thereof;
(8) Solicit or accept
monies, materials and voluntary labor for specific public works and
cooperative
enterprises of the barangay from residents, land owners, producers and
merchants in the barangay; monies from grants-in-aid, subsidies,
contributions,
and revenues made available to the barangays from national, provincial,
city or municipal funds; and monies from other private agencies and
individuals:
Provided, however, That monies or properties donated by private
agencies
and individuals for specific purposes shall accrue to the barangay as
trust
fund;
(9) Solicit or accept,
in any or all the foregoing public works and cooperative enterprises,
such
cooperation as is made available by national, provincial, city, or
municipal
agencies established by law to render financial, technical, and
advisory
assistance to barangays and to barangay residents: Provided, however,
That
in soliciting or accepting such cooperation, the sangguniang barangay
need
not pledge any sum of money for expenditure in excess of amounts
currently
in the barangay treasury or encumbered for other purposes;
(10) Provide compensation,
reasonable allowances or per diems as well as travel expenses for
sangguniang
barangay members and other barangay officials, subject to the budgetary
limitations prescribed under Title Five, Book II of this Code:
Provided,
however, That no increase in the com- pensation or honoraria of the
sangguniang
barangay members shall take effect until after the expiration of the
full
term of all members of the sangguniang barangay approving such increase;
(11) Hold fund-raising
activities for barangay projects without the need of securing permits
from
any national or local office or agency. The proceeds from such
activities
shall be tax-exempt and shall accrue to the general fund of the
barangay:
Provided, That in the appropriation thereof, the specific purpose for
which
such fund-raising activity has been held shall be first satisfied:
Provided,
further, That no fund-raising activities shall be held within a period
of sixty (60) days immediately preceding and after a national or local
election, recall, referendum, or plebiscite: Provided, finally, That
said
fund-raising activities shall comply with national policy standards and
regulations on morals, health, and safety of the persons participating
therein. The sangguniang barangay, through the punong barangay, shall
render
a public accounting of the funds raised at the completion of the
project
for which the fund-raising activity was under- taken;
(12) Authorize the punong
barangay to enter into contracts in behalf of the barangay, subject to
the provisions of this Code; (13) Authorize the barangay treasurer to
make
direct purchases in an amount not exceeding One thousand pesos
(P1,000.00)
at any one time for the ordinary and essential administrative needs of
the barangay;
(14) Prescribe fines
in amounts not exceeding One thousand pesos (P1,000.00) for violation
of
barangay ordinances;
(15) Provide for the
administrative needs of the lupong tagapamayapa and the pangkat ng
tagapagkasundo;
(16) Provide for the
organization of community brigades, barangay tanod, or community
service
units as may be necessary;
(17) Organize regular
lectures, programs, or fora on community problems such as sanitation,
nutrition,
literacy, and drug abuse, and convene assemblies to encourage citizen
participation
in government;
(18) Adopt measures
to prevent and control the proliferation of squatters and mendicants in
the barangay;
(19) Provide for the
proper development and welfare of children in the barangay by promoting
and supporting activities for the protection and total development of
children,
particularly those below seven (7) years of age;
(20) Adopt measures
towards the prevention and eradication of drug abuse, child abuse, and
juvenile delinquency;
(21) Initiate the establishment
of a barangay high school, whenever feasible, in accordance with law;
(22) Provide for the
establishment of a non-formal education center in the barangay whenever
feasible, in coordination with the Department of Education, Culture and
Sports, ;
(23) Provide for the
delivery of basic services; and cralaw:red
(24) Exercise such
other powers and perform such other duties and functions as may be
prescribed
by law or ordinance.cralaw:red
SEC. 392. Other Duties
of Sangguniang Barangay Members. - In addition to their duties as
members
of the sangguniang barangay, sangguniang barangay members may:chanrobles virtual law library
(a) Assist the punong
barangay in the discharge of his duties and functions;
(b) Act as peace officers
in the maintenance of public order and safety; and cralaw:red
(c) Perform such other
duties and functions as the punong barangay may delegate.cralaw:red
SEC. 393. Benefits of
Barangay Officials. - (a) Barangay officials, including barangay
tanods
and members of the lupong tagapamayapa, shall receive honoraria,
allowances,
and such other emoluments as may be authorized by law or barangay,
municipal
or city ordinance in accordance with the provisions of this Code, but
in
no case shall it be less than One thousand pesos (P=1,000.00) per month
for the punong barangay and Six hundred pesos (P=600.00) per month for
the sangguniang barangay members, barangay treasurer, and barangay
secretary:
Provided, however, That the annual appropriations for personal services
shall be subject to the budgetary limitations prescribed under Title
Five,
Book II of this Code;
(b) The punong barangay,
the sangguniang barangay members, the barangay treasurer, and the
barangay
secretary shall also:chanrobles virtual law library
(1) Be entitled to
Christmas bonus of at least One thousand pesos (P=1,000.00) each, the
funds
for which shall be taken from the general fund of the barangay or from
such other funds appropriated by the national government for the
purpose;
(2) Be entitled, during
their incumbency, to insurance coverage which shall include, but shall
not be limited to temporary and permanent disability, double indemnity,
accident insurance, death and burial benefits, in accordance with
Republic
Act Numbered Sixty-nine hundred forty-two (R.A. No. 6942), entitled "An
Act Increasing the Insurance Benefits of Local Government Officials and
Providing Funds Therefor";
(3) Be entitled to
free medical care including subsistence, medicines, and medical
attendance
in any government hospital or institution: Provided, That such hospital
care shall include surgery or surgical expenses, medicines, X-rays,
laboratory
fees, and other hospital expenses;
In case of extreme
urgency where there is no available government hospital or institution,
the barangay official concerned may submit himself for immediate
medical
attendance to the nearest private clinic, hospital or institution and
the
expenses not exceeding Five thousand pesos (P=5,000.00) that may be
incurred
therein shall be chargeable against the funds of the barangay concerned;
(4) Be exempted during
their incumbency from paying tuition and matriculation fees for their
legitimate
dependent children attending state colleges or universities. He may
likewise
avail of such educational benefits in a state college or university
located
within the province or city to which the barangay belongs; and cralaw:red
(5) Be entitled to
appropriate civil service eligibility on the basis of the number of
years
of service to the barangay, pursuant to the rules and regulations
issued
by the Civil Service Commission.cralaw:red
(c) Elective barangay
officials shall have preference in appointments to any government
position
or in any government-owned or -controlled corporations, including their
subsidiaries, after their tenure of office, subject to the requisite
qualifications
and the provisions of the immediately preceding paragraph.cralaw:red
(d) All duly appointed
members of the barangay tanod brigades, or their equivalent, which
shall
number not more than twenty (20) in each barangay, shall be granted
insurance
or other benefits during their incumbency, chargeable to the barangay
or
the city or municipal government to which the barangay belongs.
CHAPTER 5 - APPOINTIVE
BARANGAY
OFFICIALSSEC. 394. Barangay
Secretary:
Appointment, Qualifications, Powers and Duties. - (a) The barangay
secretary shall be appointed by the punong barangay with the
concurrence
of the majority of all the sangguniang barangay members. The
appointment
of the barangay secretary shall not be subject to attestation by the
Civil
Service Commission.
(b) The barangay secretary
shall be of legal age, a qualified voter and an actual resident of the
barangay concerned.cralaw:red
(c) No person shall
be appointed barangay secretary if he is a sangguniang barangay member,
a government employee, or a relative of the punong barangay within the
fourth civil degree of consanguinity or affinity.cralaw:red
(d) The barangay secretary
shall:chanrobles virtual law library
(1) Keep custody of
all records of the sangguniang barangay and the barangay assembly
meetings;
(2) Prepare and keep
the minutes of all meetings of the sangguniang barangay and the
barangay
assembly;
(3) Prepare a list
of members of the barangay assembly, and have the same posted in
conspicuous
places within the barangay;
(4) Assist in the preparation
of all necessary forms for the conduct of barangay elections,
initiatives,
referenda or plebiscites, in coordination with the Comelec;
(5) Assist the municipal
civil registrar in the registration of births, deaths, and marriages;
(6) Keep an updated
record of all inhabitants of the barangay containing the following
items
of information: name, address, place and date of birth, sex, civil
status,
citizenship, occupation, and such other items of information as may be
prescribed by law or ordinances;
(7) Submit a report
on the actual number of barangay residents as often as may be required
by the sangguniang barangay; and cralaw:red
(8) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
SEC. 395. Barangay Treasurer:
Appointment, Qualifications, Powers and Duties. - (a) The barangay
treasurer shall be appointed by the punong barangay with the
concurrence
of the majority of all the sangguniang barangay members. The
appointment
of the barangay treasurer shall not be subject to attestation by the
Civil
Service Commission.cralaw:red
(b) The barangay treasurer
shall be of legal age, a qualified voter, and an actual resident of the
barangay concerned.cralaw:red
(c) No person shall
be appointed barangay treasurer if he is a sangguniang barangay member,
a government employee, or a relative of the punong barangay within the
fourth civil degree of consanguinity or affinity.cralaw:red
(d) The barangay treasurer
shall be bonded in accordance with existing laws in an amount to be
determined
by the sangguniang barangay but not exceeding Ten thousand pesos
(P=10,000.00),
premiums for which shall be paid by the barangay.cralaw:red
(e) The barangay treasurer
shall:chanrobles virtual law library
(1) Keep custody of
barangay funds and properties;
(2) Collect and issue
official receipts for taxes, fees, contributions, monies, materials,
and
all other resources accruing to the barangay treasury and deposit the
same
in the account of the barangay as provided under Title Five, Book II of
this Code;
(3) Disburse funds
in accordance with the financial procedures provided in this Code;
(4) Submit to the punong
barangay a statement covering the actual and estimates of income and
expenditures
for the preceding and ensuing calendar years, respectively, subject to
the provisions of Title Five, Book II of this Code;
(5) Render a written
accounting report of all barangay funds and property under his custody
at the end of each calendar year, and ensure that such report shall be
made available to the members of the barangay assembly and other
government
agencies concerned;
(6) Certify as to the
availability of funds whenever necessary;
(7) Plan and attend
to the rural postal circuit within his jurisdiction; and cralaw:red
(8) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
SEC. 396. Other Appointive
Officials. - The qualifications, duties, and functions of all other
barangay officials appointed by the punong barangay shall be governed
by
the provisions of this Code and other laws or by barangay ordinances.
CHAPTER 6 - BARANGAY
ASSEMBLYSEC. 397. Composition;
Meetings.
- (a) There shall be a barangay assembly composed of all persons who
are
actual residents of the barangay for at least six (6) months, fifteen
(15)
years of age or over, citizens of the Philippines, and duly registered
in the list of barangay assembly members.
(b) The barangay assembly
shall meet at least twice a year to hear and discuss the semestral
report
of the sangguniang barangay concerning its activities and finances as
well
as problems affecting the barangay. Its meetings shall be held upon
call
of the punong barangay or of at least four (4) members of the
sangguniang
barangay, or upon written petition of at least five percent (5%) of the
assembly members.cralaw:red
(c) No meeting of the
barangay assembly shall take place unless a written notice is given one
(1) week prior to the meeting except on matters involving public safety
or security, in which case notice within a reasonable time shall be
sufficient.
The punong barangay, or in his absence, the sangguniang barangay member
acting as punong barangay, or any assembly member selected during the
meeting,
shall act as presiding officer in all the meetings of the assembly. The
barangay secretary, or in his absence, any member designated by the
presiding
officer to act as secretary, shall discharge the duties of secretary of
the barangay assembly.cralaw:red
SEC. 398. Powers of the
Barangay Assembly. - The barangay assembly shall:chanrobles virtual law library
(a) Initiate legislative
processes by recommending to the sangguniang barangay the adoption of
measures
for the welfare of the barangay and the city or municipality concerned;
(b) Decide on the adoption
of initiative as a legal process whereby the registered voters of the
barangay
may directly propose, enact, or amend any ordinance; and cralaw:red
(c) Hear and pass upon
the semestral report of the sangguniang barangay concerning its
activities
and finances.
CHAPTER 7 - KATARUNGANG
PAMBARANGAYSEC. 399. Lupong
Tagapamayapa.
- (a) There is hereby created in each barangay a lupong tagapamayapa,
hereinafter
referred to as the lupon, composed of the punong barangay as chairman
and
ten (10) to twenty (20) members. The lupon shall be constituted every
three
(3) years in the manner provided herein.
(b) Any person actually
residing or working in the barangay, not otherwise expressly
disqualified
by law, and possessing integrity, impartiality, independence of mind,
sense
of fairness, and reputation for probity, may be appointed a member of
the
lupon.cralaw:red
(c) A notice to constitute
the lupon, which shall include the names of proposed members who have
expressed
their willingness to serve, shall be prepared by the punong barangay
within
the first fifteen (15) days from the start of his term of office. Such
notice shall be posted in three (3) conspicuous places in the barangay
continuously for a period of not less than three (3) weeks;
(d) The punong barangay,
taking into consideration any opposition to the proposed appointment or
any recommendations for appointments as may have been made within the
period
of posting, shall within ten (10) days thereafter, appoint as members
those
whom he determines to be suitable therefor. Appointments shall be in
writing,
signed by the punong barangay, and attested to by the barangay
secretary.cralaw:red
(e) The list of appointed
members shall be posted in three (3) conspicuous places in the barangay
for the entire duration of their term of office; and cralaw:red
(f) In barangays where
majority of the inhabitants are members of indigenous cultural
communities,
local systems of es through their councils of datus or elders shall be
recognized without prejudice to the applicable provisions of this Code.cralaw:red
SEC. 400. Oath and Term
of Office. - Upon appointment, each lupon member shall take an oath
of office before the punong barangay. He shall hold office until a new
lupon is constituted on the third year following his appointment unless
sooner terminated by resignation, transfer of residence or place of
work,
or withdrawal of appointment by the punong barangay with the
concurrence
of the majority of all the members of the lupon.cralaw:red
SEC. 401. Vacancies.
- Should a vacancy occur in the lupon for any cause, the punong
barangay
shall immediately appoint a qualified person who shall hold office only
for the unexpired portion of the term.cralaw:red
SEC. 402. Functions of
the Lupon. - The lupon shall: (a) Exercise administrative
supervision
over the conciliation panels provided herein;
(b) Meet regularly
once a month to provide a forum for exchange of ideas among its members
and the public on matters relevant to the amicable settlement of
disputes,
and to enable various conciliation panel members to share with one
another
their observations and experiences in effecting speedy resolution of
disputes; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
SEC. 403. Secretary of
the Lupon. - The barangay secretary shall concurrently serve as the
secretary of the lupon. He shall record the results of mediation
proceedings
before the punong barangay and shall submit a report thereon to the
proper
city or municipal courts. He shall also receive and keep the records of
proceedings submitted to him by the various conciliation panels.cralaw:red
SEC. 404. Pangkat ng Tagapagkasundo.
- (a) There shall be constituted for each dispute brought before the
lupon
a conciliation panel to be known as the pangkat ng tagapagkasundo,
hereinafter
referred to as the pangkat, consisting of three (3) members who shall
be
chosen by the parties to the dispute from the list of members of the
lupon.
Should the parties fail to agree on the pangkat membership, the same
shall
be determined by lots drawn by the lupon chairman.cralaw:red
(b) The three (3) members
constituting the pangkat shall elect from among themselves the chairman
and the secretary. The secretary shall prepare the minutes of the
pangkat
proceedings and submit a copy duly attested to by the chairman to the
lupon
secretary and to the proper city or municipal court. He shall issue and
cause to be served notices to the parties concerned. The lupon
secretary
shall issue certified true copies of any public record in his custody
that
is not by law otherwise declared confidential.cralaw:red
SEC. 405. Vacancies in
the Pangkat. - Any vacancy in the pangkat shall be chosen by the
parties
to the dispute from among the other lupon members. Should the parties
fail
to agree on a common choice, the vacancy shall be filled by lot to be
drawn
by the lupon chairman.cralaw:red
SEC. 406. Character of
Office and Service of Lupon Members. - (a) The lupon members, while
in the performance of their official duties or on the occasion thereof,
shall be deemed as persons in authority, as defined in the Revised
Penal
Code.cralaw:red
(b) The lupon or pangkat
members shall serve without compensation, except as provided for in
Section
393 and without prejudice to incentives as provided for in this Section
and in Book IV of this Code. The Department of the Interior and Local
Government
shall provide for a system of granting economic or other incentives to
the lupon or pangkat members who adequately demonstrate the ability to
judiciously and expeditiously resolve cases referred to them. While in
the performance of their duties, the lupon or pangkat members, whether
in public or private employment, shall be deemed to be on official
time,
and shall not suffer from any diminution in compensation or allowance
from
said employment by reason thereof.cralaw:red
SEC. 407. Legal Advice
on Matters Involving Questions of Law. - The provincial, city legal
officer or prosecutor or the municipal legal officer shall render legal
advice on matters involving questions of law to the punong barangay or
any lupon or pangkat member whenever necessary in the exercise of his
functions
in the administration of the katarungang pambarangay.cralaw:red
SEC. 408. Subject Matter
for Amicable Settlement; Exception Thereto. - The lupon of each
barangay
shall have authority to bring together the parties actually residing in
the same city or municipality for amicable settlement of all disputes
except:chanrobles virtual law library
(a) Where one party
is the government, or any subdivision or instrumentality thereof;
(b) Where one party
is a public officer or employee, and the dispute relates to the
performance
of his official functions;
(c) Offenses punishable
by imprisonment exceeding one (1) year or a fine exceeding Five
thousand
pesos (P5,000.00);
(d) Offenses where
there is no private offended party;
(e) Where the dispute
involves real properties located in different cities or municipalities
unless the parties thereto agree to submit their differences to
amicable
settlement by an appropriate lupon;
(f) Disputes involving
parties who actually reside in barangays of different cities or
municipalities,
except where such barangay units adjoin each other and the parties
thereto
agree to submit their differences to amicable settlement by an
appropriate
lupon;
(g) Such other classes
of disputes which the President may determine in the interest of
justice
or upon the recommendation of the Secretary of Justice. The court in
which
non-criminal cases not falling within the authority of the lupon under
this Code are filed may, at any time before trial, motu proprio refer
the
case to the lupon concerned for amicable settlement.cralaw:red
SEC. 409. Venue. -
(a) Disputes between persons actually residing in the same barangay
shall
be brought for amicable settlement before the lupon of said barangay.cralaw:red
(b) Those involving
actual residents of different barangays within the same city or
municipality
shall be brought in the barangay where the respondent or any of the
respondents
actually resides, at the election of the complainant.cralaw:red
(c) All disputes involving
real property or any interest therein shall be brought in the barangay
where the real property or the larger portion thereof is situated.cralaw:red
(d) Those arising at
the workplace where the contending parties are employed or at the
institution
where such parties are enrolled for study, shall be brought in the
barangay
where such workplace or institution is located. Objections to venue
shall
be raised in the mediation proceedings before the punong barangay;
otherwise,
the same shall be deemed waived. Any legal question which may confront
the punong barangay in resolving objections to venue herein referred to
may be submitted to the Secretary of Justice, or his duly designated
representative,
whose ruling thereon shall be binding.cralaw:red
SEC. 410. Procedure for
Amicable Settlement. - (a) Who may initiate proceeding - Upon
payment
of the appropriate filing fee, any individual who has a cause of action
against another individual involving any matter within the authority of
the lupon may complain, orally or in writing, to the lupon chairman of
the barangay.cralaw:red
(b) Mediation by lupon
chairman - Upon receipt of the complaint, the lupon chairman shall
within
the next working day summon the respondent(s), with notice to the
complainant(s)
for them and their witnesses to appear before him for a mediation of
their
conflicting interests. If he fails in his mediation effort within
fifteen
(15) days from the first meeting of the parties before him, he shall
forthwith
set a date for the constitution of the pangkat in accordance with the
provisions
of this Chapter.cralaw:red
(c) Suspension of prescriptive
period of offenses - While the dispute is under mediation,
conciliation,
or arbitration, the prescriptive periods for offenses and cause of
action
under existing laws shall be interrupted upon filing of the complaint
with
the punong barangay. The prescriptive periods shall resume upon receipt
by the complainant of the complaint or the certificate of repudiation
or
of the certification to file action issued by the lupon or pangkat
secretary:
Provided, however, That such interruption shall not exceed sixty (60)
days
from the filing of the complaint with the punong barangay.cralaw:red
(d) Issuance of summons;
hearing; grounds for disqualification - The pangkat shall convene not
later
than three (3) days from its constitution, on the day and hour set by
the
lupon chairman, to hear both parties and their witnesses, simplify
issues,
and explore all possibilities for amicable settlement. For this
purpose,
the pangkat may issue summons for the personal appearance of parties
and
witnesses before it. In the event that a party moves to disqualify any
member of the pangkat by reason of relationship, bias, interest, or any
other similar grounds discovered after the constitution of the pangkat,
the matter shall be resolved by the affirmative vote of the majority of
the pangkat whose decision shall be final. Should disqualification be
decided
upon, the resulting vacancy shall be filled as herein provided for.cralaw:red
(e) Period to arrive
at a settlement - The pangkat shall arrive at a settlement or
resolution
of the dispute within fifteen (15) days from the day it convenes in
accordance
with this section. This period shall, at the discretion of the pangkat,
be extendible for another period which shall not exceed fifteen (15)
days,
except in clearly meritorious cases.cralaw:red
SEC. 411. Form of Settlement.
- All amicable settlements shall be in writing, in a language or
dialect
known to the parties, signed by them, and attested to by the lupon
chairman
or the pangkat chairman, as the case may be. When the parties to the
dispute
do not use the same language or dialect, the settlement shall be
written
in the language or dialect known to them.cralaw:red
SEC. 412. Conciliation.
- (a) Pre-condition to Filing of Complaint in Court. - No complaint,
petition,
action, or proceeding involving any matter within the authority of the
lupon shall be filed or instituted directly in court or any other
government
office for adjudication, unless there has been a confrontation between
the parties before the lupon chairman or the pangkat, and that no
conciliation
or settlement has been reached as certified by the lupon secretary or
pangkat
secretary as attested to by the lupon or pangkat chairman or unless the
settlement has been repudiated by the parties thereto.cralaw:red
(b) Where Parties May
Go Directly to Court. - The parties may go directly to court in the
following
instances:chanrobles virtual law library
(1) Where the accused
is under detention; (2) Where a person has otherwise been deprived of
personal
liberty calling for habeas corpus proceedings;
(3) Where actions are
coupled with provisional remedies such as preliminary injunction,
attachment,
delivery of personal property, and support pendente lite; and cralaw:red
(4) Where the action
may otherwise be barred by the statute of limitations.cralaw:red
(c) Conciliation among
members of indigenous cultural communities. - The customs and
traditions
of indigenous cultural communities shall be applied in settling
disputes
between members of the cultural communities.cralaw:red
SEC. 413. Arbitration.
- (a) The parties may, at any stage of the proceedings, agree in
writing
that they shall abide by the arbitration award of the lupon chairman or
the pangkat. Such agreement to arbitrate may be repudiated within five
(5) days from the date thereof for the same grounds and in accordance
with
the procedure hereinafter prescribed. The arbitration award shall be
made
after the lapse of the period for repudiation and within ten (10) days
thereafter.cralaw:red
(b) The arbitration
award shall be in writing in a language or dialect known to the
parties.
When the parties to the dispute do not use the same language or
dialect,
the award shall be written in the language or dialect known to them.cralaw:red
SEC. 414. Proceedings
Open to the Public; Exception. - All proceedings for settlement
shall
be public and informal: Provided, however, That the lupon chairman or
the
pangkat chairman, as the case may be, may motu proprio or upon request
of a party, exclude the public from the proceedings in the interest of
privacy, decency, or public morals.cralaw:red
SEC. 415. Appearance of
Parties in Person. - In all katarungang pambarangay proceedings,
the
parties must appear in person without the assistance of counsel or
representative,
except for minors and incompetents who may be assisted by their
next-of-kin
who are not lawyers.cralaw:red
SEC. 416. Effect of Amicable
Settlement and Arbitration Award. - The amicable settlement and
arbitration
award shall have the force and effect of a final judgment of a court
upon
the expiration of ten (10) days from the date thereof, unless
repudiation
of the settlement has been made or a petition to nullify the award has
been filed before the proper city or municipal court. However, this
provision
shall not apply to court cases settled by the lupon under the last
paragraph
of Section 408 of this Code, in which case the compromise settlement
agreed
upon by the parties before the lupon chairman or the pangkat chairman
shall
be submitted to the court and upon approval thereof, have the force and
effect of a judgment of said court.cralaw:red
SEC. 417. Execution.
- The amicable settlement or arbitration award may be enforced by
execution
by the lupon within six (6) months from the date of the settlement.
After
the lapse of such time, the settlement may be enforced by action in the
appropriate city or municipal court.cralaw:red
SEC. 418. Repudiation.
- Any party to the dispute may, within ten (10) days from the date of
the
settlement, repudiate the same by filing with the lupon chairman a
statement
to that effect sworn to before him, where the consent is vitiated by
fraud,
violence, or intimidation. Such repudiation shall be sufficient basis
for
the issuance of the certification for filing a complaint as hereinabove
provided.cralaw:red
SEC. 419. Transmittal
of Settlement and Arbitration Award to the Court. - The secretary
of
the lupon shall transmit the settlement or the arbitration award to the
appropriate city or municipal court within five (5) days from the date
of the award or from the lapse of the ten-day period repudiating the
settlement
and shall furnish copies thereof to each of the parties to the
settlement
and the lupon chairman.cralaw:red
SEC. 420. Power to Administer
Oaths. - The punong barangay, as chairman of the lupong
tagapamayapa,
and the members of the pangkat are hereby authorized to administer
oaths
in connection with any matter relating to all proceedings in the
implementation
of the katarungang pambarangay.cralaw:red
SEC. 421. Administration;
Rules and Regulations. - The city or municipal mayor, as the case
may
be, shall see to the efficient and effective implementation and
administration
of the katarungang pambarangay. The Secretary of Justice shall
promulgate
the rules and regulations necessary to implement this Chapter.cralaw:red
SEC. 422. Appropriations.
- Such amount as may be necessary for the effective implementation of
the
katarungang pambarangay shall be provided for in the annual budget of
the
city or municipality concerned.
CHAPTER 8 - SANGGUNIANG
KABATAANSEC. 423. Creation and
Election.
- (a) There shall be in every barangay a sangguniang kabataan to be
composed
of a chairman, seven (7) members, a secretary, and a treasurer.
(b) A sangguniang kabataan
official who, during his term of office, shall have passed the age of
twenty-one
(21) years shall be allowed to serve the remaining portion of the term
for which he was elected.cralaw:red
SEC. 424. Katipunan ng
Kabataan. - The katipunan ng kabataan shall be composed of all
citizens
of the Philippines actually residing in the barangay for at least six
(6)
months, who are fifteen (15) but not more than twenty-one (21) years of
age, and who are duly registered in the list of the sangguniang
kabataan
or in the official barangay list in the custody of the barangay
secretary.cralaw:red
SEC. 425. Meetings of
the Katipunan ng Kabataan. - The katipunan ng kabataan shall meet
at
least once every three (3) months, or at the call of the chairman of
the
sangguniang kabataan or upon written petition of at least one-twentieth
(1/20) of its members, to decide on important issues affecting the
youth
of the barangay
SEC. 426. Powers and Functions
of the Sangguniang Kabataan. - The sangguniang kabataan shall:chanrobles virtual law library
(a) Promulgate resolutions
necessary to carry out the objectives of the youth in the barangay in
accordance
with the applicable provisions of this Code;
(b) Initiate programs
designed to enhance the social, political, economic, cultural,
intellectual,
moral, spiritual, and physical development of the members;
(c) Hold fund-raising activities,
the proceeds of which shall be tax-exempt and shall accrue to the
general
fund of the sangguniang kabataan: Provided, however, That in the
appropriation
thereof, the specific purpose for which such activity has been held
shall
be first satisfied;
(d) Create such bodies
or committees as it may deem necessary to effectively carry out its
programs
and activities;
(e) Submit annual and end-of-term
reports to the sangguniang barangay on their projects and activities
for
the survival and development of the youth in the barangay ;
(f) Consult and coordinate
with all youth organizations in the barangay for policy formulation and
program implementation;
(g) Coordinate with
the appropriate national agency for the implementation of youth
development
projects and programs at the national level;
(h) Exercise such other
powers and perform such other duties and functions as the sangguniang
barangay
may determine or delegate; and cralaw:red
(i) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
SEC. 427. Meetings of
the Sangguniang kabataan. - The sangguniang kabataan shall meet
regularly
once a month on the date, time, and place to be fixed by the said
sanggunian.
Special meetings may be called by the sangguniang kabataan chairman or
any three (3) of its members by giving written notice to all members of
the date, time, place, and agenda of the meeting at least one (1) day
in
advance. Notices of regular or special meetings shall be furnished the
punong barangay and the sangguniang barangayA majority of the
members
of the sangguniang kabataan shall constitute a quorum.cralaw:red
SEC. 428. Qualifications.
- An elective official of the sangguniang kabataan must be a citizen of
the Philippines, a qualified voter of the katipunan ng kabataan, a
resident
of the barangay for at least one (1) year immediately prior to
election,
at least fifteen (15) years but not more than twenty-one (21) years of
age on the day of his election, able to read and write Filipino,
English,
or the local dialect, and must not have been convicted of any crime
involving
moral turpitude.cralaw:red
SEC. 429. Term of Office.
- The sangguniang kabataan chairman and members shall hold office for a
period of three (3) years, unless sooner removed for cause as provided
by law, permanently incapacitated, die or resign from office.cralaw:red
SEC. 430. Sangguniang
Kabataan Chairman. - The registered voters of the katipunan ng
kabataan
shall elect the chairman of the sangguniang kabataan who shall
automatically
serve as an ex-officio member of the sangguniang barangay upon his
assumption
to office. As such, he shall exercise the same powers, discharge the
same
duties and functions, and enjoy the same privileges as the regular
sangguniang
barangay members, and shall be the chairman of the committee on youth
and
sports development in the said sanggunian.cralaw:red
SEC. 431. Powers and Duties
of the Sangguniang Kabataan Chairman. - In addition to the duties
which
may be assigned to him by the sangguniang barangay, the sangguniang
kabataan
chairman shall:chanrobles virtual law library
(a) Call and preside
over all meetings of the katipunan ng kabataan and the sangguniang
kabataan;
(b) Implement policies,
programs, and projects within his jurisdiction in coordination with the
sangguniang barangay ;
(c) Exercise general
supervision over the affairs and activities of the sangguniang kabataan
and the official conduct of its members, and such other officers of the
sangguniang kabataan within his jurisdiction;
(d) With the concurrence
of the sangguniang kabataan, appoint from among the members of the
sangguniang
kabataan, the secretary and treasurer, and such other officers as may
be
deemed necessary; and cralaw:red
(e) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
SEC. 432. Sangguniang
Kabataan Secretary. - The sangguniang kabataan secretary shall :chanrobles virtual law library
(a) Keep all records
of the katipunan ng kabataan and sangguniang kabataan;
(b) Prepare and keep
the minutes of all meetings of the katipunan ng kabataan and
sangguniang
kabataan;
(c) Prepare all forms
necessary for the conduct of registrations, elections, initiatives,
referenda,
or plebiscites, in coordination with the barangay secretary and the
Comelec; and cralaw:red
(d) Perform such other
duties and discharge such other functions as the chairman of the
sangguniang
kabataan may prescribe or direct.cralaw:red
SEC. 433. Sangguniang
Kabataan Treasurer. - The sangguniang kabataan treasurer shall:chanrobles virtual law library
(a) Take custody of
all sangguniang kabataan property and funds not otherwise deposited
with
the city or municipal treasurer;
(b) Collect and receive
contributions, monies, materials, and all other resources intended for
the sangguniang kabataan and katipunan ng kabataan;
(c) Disburse funds
in accordance with an approved budget of the sangguniang kabataan;
(d) Certify to the
availability of funds whenever necessary;
(e) Submit to the sangguniang
kabataan and to the sangguniang barangay certified and detailed
statements
of actual income and expenditures at the end of every month; and cralaw:red
(f) Perform such other
duties and discharge such other functions as the chairman of the
SEC. 434. Privileges of
Sangguniang Kabataan Officials. - The sangguniang kabataan chairman
shall have the same privileges enjoyed by othersangguniang barangay
officials
under this Code subject to such requirements and limitations provided
herein.
During their incumbency, sangguniang kabataan officials shall be exempt
from payment of tuition and matriculation fees while enrolled in public
tertiary schools, including state colleges and universities. The
national
government shall reimburse said college or university the amount of the
tuition and matriculation fees: Provided, That, to qualify for the
privilege,
the said officials shall enroll in the state college or university
within
or nearest their area of jurisdiction.cralaw:red
SEC. 435. Succession and
Filling of Vacancies. - (a) In case a sangguniang kabataan chairman
refuses to assume office, fails to qualify, is convicted of a felony,
voluntarily
resigns, dies, is permanently incapacitated, is removed from office, or
has been absent without leave for more than three (3) consecutive
months,
the sangguniang kabataan member who obtained the next highest number of
votes in the election immediately preceding shall assume the office of
the chairman for the unexpired portion of the term, and shall discharge
the powers and duties, and enjoy the rights and privileges appurtenant
to the office. In case the said member refuses to assume the position
or
fails to qualify, the sanggunian member obtaining the next highest
number
of votes shall assume the position of the chairman for the unexpired
portion
of the term.cralaw:red
(b) Where two (2) or
more sangguniang kabataan members obtained the same next highest number
of votes, the other sangguniang kabataan members shall conduct an
election
to choose the successor to the chairman from among the said members.cralaw:red
(c) After the vacancy
shall have been filled, the sangguniang kabataan chairman shall call a
special election to complete the membership of said sanggunian. Such
sangguniang
kabataan member shall hold office for the unexpired portion of the term
of the vacant seat.cralaw:red
(d) In case of suspension
of the sangguniang kabataan chairman, the successor, as determined in
subsections
(a) and (b) of this Section shall assume the position during the period
of such suspension.
CHAPTER 9 - PEDERASYON
NG
MGA SANGGUNIANG KABATAANSEC. 436. Pederasyon ng
mga
Sangguniang Kabataan. - (a) There shall be an organization of all
the
pederasyon ng mga sangguniang kabataan to be known as follows:chanroblesvirtuallawlibrary
(1) in municipalities,
pambayang pederasyon ng mga sangguniang kabataan;
(2) in cities, panlungsod
na pederasyon ng mga sangguniang kabataan;
(3) in provinces, panlalawigang
pederasyon ng mga sangguniang kabataan;
(4) in special metropolitan
political subdivisions, pangmetropolitang pederasyon ng mga sangguniang
kabataan; and cralaw:red
(5) on the national
level, pambansang pederasyon ng mga sangguniang kabataan.cralaw:red
(b) The pederasyon
ng mga sangguniang kabataan shall, at all levels, elect from among
themselves
the president, vice-president and such other officers as may be
necessary
and shall be organized in the following manner:chanrobles virtual law library
(1) The panlungsod and pambayang
pederasyon shall be composed of the sangguniang kabataan chairmen of
barangays
in the city or municipality, respectively;
(2) The panlalawigang
pederasyon shall be composed of presidents of the panlungsod and
pambayang
pederasyon;
(3) The pangmetropolitang
pederasyon shall be composed of presidents of the panlungsod and
pambayang
pederasyon;
(c) The elected presidents
of the pederasyon at the provincial, highly urbanized city, and
metropolitan
political subdivision levels shall constitute the pambansang katipunan
ng mga sangguniang kabataan.cralaw:red
SEC. 437. Constitution
and By-Laws. - The term of office, manner of election, removal and
suspension of the officers of the pederasyon ng mga sangguniang
kabataan
at all levels shall be governed by the constitution and by-laws of the
pederasyon in conformity with the provisions of this Code and national
policies on youth.cralaw:red
SEC. 438. Membership in
the Sanggunian. - (a) A sangguniang kabataan chairman shall, upon
certification
of his election by the Comelec and during his tenure of office is
elected
as pederasyon president, serve as an ex-officio member of the
sanggunian
panlalawigan, sangguniang panlungsod, and sangguniang bayan, as the
case
may be, without need of further appointment.cralaw:red
(b) The vice-president
of the pederasyon whose president has been elected as president of a
higher
pederasyon shall serve as ex-officio member of the sanggunian concerned
without need of further appointment.cralaw:red
(c) The pederasyon
president or vice-president, as the case may be, shall be the chairman
of the committee on youth and sports development of the sanggunian
concerned.
CHAPTER 10 - LINGGO
NG KABATAANSEC. 439. Observance
of Linggo
ng Kabataan. - (a) Every barangay, municipality, city and province
shall, in coordination with the pederasyon ng mga sangguniang kabataan
at all levels, conduct an annual activity to be known as the Linggo ng
Kabataan on such date as shall be determined by the Office of the
President.
(b) The observance
of the Linggo ng Kabataan shall include the election of the
counterparts
of all local elective and appointive officials, as well as heads of
national
offices or agencies stationed or assigned in the territorial
jurisdiction
of the local government unit, among in-school and community youth
residing
in the local government unit concerned from ages thirteen (13) to
seventeen
(17). During said week, they shall hold office as boy and girl
officials
and shall perform such duties and conduct such activities as may be
provided
in the ordinance enacted pursuant to this Chapter.
TITLE TWO. - THE
MUNICIPALITYCHAPTER 1 - ROLE
AND CREATION
OF THE MUNICIPALITYSEC. 440. Role of the
Municipality.
- The municipality, consisting of a group of barangays, 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.
SEC. 441. Manner of Creation.
- A municipality may be created, divided, merged, abolished, or its
boundary
substantially altered only by an Act of Congress and subject to the
approval
by a majority of the votes cast in a plebiscite to be conducted by the
Comelec in the local government unit or units directly affected. Except
as may otherwise be provided in the said Act, the plebiscite shall be
held
within one hundred twenty (120) days from the date of its effectivity.cralaw:red
SEC. 442. Requisites for
Creation. - (a) A municipality may be created if it has an average
annual income, as certified by the provincial treasurer, of at least
Two
million five hundred thousand pesos (P=2,500,000.00) for the last two
(2)
consecutive years based on the 1991 constant prices; a population of at
least twenty-five thousand (25,000) inhabitants as certified by the
National
Statistics Office; and a contiguous territory of at least fifty (50)
square
kilometers as certified by the Lands Management Bureau: Provided, That
the creation thereof shall not reduce the land area, population or
income
of the original municipality or municipalities at the time of said
creation
to less than the minimum requirements prescribed herein.cralaw:red
(b) The territorial
jurisdiction of a newly-created municipality shall be properly
identified
by metes and bounds. The requirement on land area shall not apply where
the municipality proposed to be created is composed of one (1) or more
islands. The territory need not be contiguous if it comprises two (2)
or
more islands.cralaw:red
(c) h The average annual
income shall include the income accruing to the general fund of the
municipality
concerned, exclusive of special funds, transfers and non-recurring
income.cralaw:red
(d) Municipalities
existing as of the date of the effectivity of this Code shall continue
to exist and operate as such. Existing municipal districts organized
pursuant
to presidential issuances or executive orders and which have their
respective
set of elective municipal officials holding office at the time of the
effectivity
of this Code shall henceforth be considered as regular municipalities.
CHAPTER 2 - MUNICIPAL
OFFICIALS
IN GENERALSEC. 443. Officials of
the
Municipal Government. - (a) There shall be in each municipality a
municipal
mayor, a municipal vice-mayor, sangguniang bayan members, a secretary
to
the sangguniang bayan, a municipal treasurer, a municipal assessor, a
municipal
accountant, a municipal budget officer, a municipal planning and
development
coordinator, a municipal engineer/building official, a municipal health
officer and a municipal civil registrar.
(b) In addition thereto,
the mayor may appoint a municipal administrator, a municipal legal
officer,
a municipal agriculturist, a municipal environment and natural
resources
officer, a municipal social welfare and development officer, a
municipal
architect, and a municipal information officer.cralaw:red
(c) The sangguniang
bayan may:chanrobles virtual law library
(1) Maintain existing offices
not mentioned in subsections (a) and (b) hereof;
(2) Create such other
offices as may be necessary to carry out the purposes of the municipal
government; or
(3) Consolidate the
functions of any office with those of another in the interest of
efficiency
and economy.cralaw:red
(d) Unless otherwise
provided herein, heads of departments and offices shall be appointed by
the municipal mayor with the concurrence of the majority of all the
sangguniang
bayan members, subject to civil service law, rules and regulations. The
sangguniang bayan shall act on the appointment within fifteen (15) days
from the date of its submission; otherwise, the same shall be deemed
confirmed.cralaw:red
(e) Elective and appointive
municipal officials shall receive such compensation, allowances and
other
emoluments as may be determined by law or ordinance, subject to the
budgetary
limitations on personal services as prescribed in Title Five, Book Two
of this Code: Provided, That no increase in compensation of the mayor,
vice-mayor, and sangguniang bayan members shall take effect until after
the expiration of the full term of all the elective local officials
approving
such increase.
CHAPTER 3 - OFFICIALS
AND
OFFICES COMMON TO ALL MUNICIPALITIESArticle One. - The
Municipal
MayorSEC. 444. The Chief
Executive:
Powers, Duties, Functions and Compensation. - (a) The municipal
mayor,
as the chief executive of the municipal government, shall exercise such
powers and perform such duties and functions as provided by this Code
and
other laws.
(b) For efficient,
effective and economical governance the purpose of which is the general
welfare of the municipality and its inhabitants pursuant to Section 16
of this Code, the municipal mayor shall:chanrobles virtual law library
(1) Exercise general
supervision and control over all programs, projects, services, and
activities
of the municipal government, and in this connection, shall:chanrobles virtual law library
(i) Determine the guidelines
of municipal policies and be responsible to the sangguniang bayan for
the
program of government;
(ii) Direct the formulation
of the municipal development plan, with the assistance of the municipal
development council, and upon approval thereof by the sangguniang
bayan,
implement the same;
(iii) At the opening
of the regular session of the sangguniang bayan for every calendar year
and, as may be deemed necessary, present the program of government and
propose policies and projects for the consideration of the sangguniang
bayan as the general welfare of the inhabitants and the needs of the
municipal
government may require;
(iv) Initiate and propose
legislative measures to the sangguniang bayan and, from time to time as
the situation may require, provide such information and data needed or
requested by said sanggunian in the performance of its legislative
functions;
Appoint all officials and employees whose salaries and wages are wholly
or mainly paid out of municipal funds and whose appointments are not
otherwise
provided for in this Code, as well as those he may be authorized by law
to appoint;
(vi) Upon authorization
by the sangguniang bayan, represent the municipality in all its
business
transactions and sign on its behalf all bonds, contracts, and
obligations,
and such other documents made pursuant to law or ordinance;
(vii) Carry out such
emergency measures as may be necessary during and in the aftermath of
man-made
and natural disasters and calamities;
(viii) Determine, according
to law or ordinance, the time, manner and place of payment of salaries
or wages of the officials and employees of the municipality;
(ix) Allocate and assign
office space to municipal and other officials and employees who, by law
or ordinance, are entitled to such space in the municipal hall and
other
buildings owned or leased by the municipal government;
(x) Ensure that all
executive officials and employees of the municipality faithfully
discharge
their duties and functions as provided by law and this Code, and cause
to be instituted administrative or judicial proceedings against any
official
or employee of the municipality who may have committed an offense in
the
performance of his official duties;
(xi) Examine the books,
records and other documents of all offices, officials, agents or
employees
of the municipality and in aid of his executive powers and authority,
require
all national officials and employees stationed in or assigned to the
municipality
to make available to him such books, records, and other documents in
their
custody, except those classified by law as confidential;
(xii) Furnish copies
of executive ordersissued by him to the provincial governor within
seventy-two
(72) hours after their issuance: Provided, That municipalities of
Metropolitan
Manila Area and that of any metropolitan political subdivision shall
furnish
copies of said executive orders to the metropolitan authority council
chairman
and to the Office of the President;
(xiii) Visit component
barangays of the municipality at least once every six (6) months to
deepen
his understanding of problems and conditions therein, listen and give
appropriate
counsel to local officials and inhabitants, inform the component
barangay
officials and inhabitants of general laws and ordinances which
especially
concern them, and otherwise conduct visits and inspections to the end
that
the governance of the municipality will improve the quality of life of
the inhabitants;
(xiv) Act on leave
applications ofofficials and employees appointed by him and the
commutation
of the monetary value of leave credits according to law;
(xv) Authorize official
trips outside of the municipality of municipal officials and employees
for a period not exceeding thirty (30) days;
(xvi) Call upon any
national official or employee stationed in or assigned to the
municipality
to advise him on matters affecting the municipality and to make
recommendations
thereon, or to coordinate in the formulation and implementation of
plans,
programs and projects, and when appropriate, initiate an administrative
or judicial action against a national government official or employee
who
may have committed an offense in the performance of his official duties
while stationed in or assigned to the local government unit concerned;
(xvii) Subject to availability
of funds, authorize payment of medical care, necessary transportation,
subsistence, hospital or medical fees of municipal officials and
employees
who are injured while in the performance of their official duties and
functions;
(xviii) Solemnize marriages,
any provision of law to the contrary notwithstanding;
(xix) Conduct a palarong
bayan, in coordination with the Department of Education, Culture and
Sports,
as an annual activity which shall feature traditional sports and
disciplines
included in national and international games; and cralaw:red
(xx) Submit to the
provincial governor the following reports: an annual report containing
a summary of all matters pertaining to the management, administration
and
development of the municipality and all information and data relativeto
its political, social and economic conditions; and supplemental reports
when unexpected events and situations arise at any time during the
year,
particularly when man-made or natural disasters or calamities affect
the
general welfare of the municipality, province, region or country.
Mayors
of municipalities of the Metropolitan Manila Area and other
metropolitan
political subdivisions shall submit said reports to their respective
metropolitan
council chairmen and to the Office of the President;
(2) Enforce all laws
and ordinances relative to the governance of the municipality and the
exercise
of its corporate powers provided for under Section 22 of this Code,
implement
all approved policies, programs, projects, services and activities of
the
municipality and, in addition to the foregoing, shall: Ensure that the
acts of the municipality's component barangays and of its officials and
employees are within the scope of their prescribed powers,functions,
duties
and responsibilities;
(ii) Call conventions,
conferences, seminars or meetings of any elective and appointive
officials
of the municipality, including provincial officials and national
officials
and employees stationed in or assigned to the municipality at such time
and place and on such subject as he may deem important for the
promotion
of the general welfare of the local government unit and its inhabitants;
(iii) Issue such executive
orders as are necessary for the proper enforcement and execution of
laws
and ordinances;
(iv) Be entitled to
carry the necessary firearm within his territorial jurisdiction;
(v) Act as the deputized
representative of the National Police Commission, formulate the peace
and
order plan of the municipality and upon its approval, implement the
same
and exercise general and operational control and supervision over the
local
police forces in the municipality in accordance with R.A. No. 6975;
(vi) Call upon the
appropriate law enforcement agencies to suppress disorder, riot,
lawless
violence, rebellion or sedition or to apprehend violators of the law
when
public interest so requires and the municipal police forces are
inadequate
to cope with the situation or the violators;
(3) Initiate and maximize
the generation of resources and revenues, and apply the same to the
implementation
of development plans, program objectives and priorities as provided for
under Section 18 of this Code,particularly those resources and revenues
programmed for agro-industrial development and country-wide growth and
progress, and relative thereto, shall:chanrobles virtual law library
(i) Require each head
of an office or department to prepare and submit an estimate of
appropriations
for the ensuing calendar year, in accordance with the budget
preparation
process under Title Five, Book II of this Code;
(ii) Prepare and submit
to the sanggunian for approval the executive and supplemental budgets
of
the municipality for the ensuing calendar year in the manner provided
for
under Title Five, Book II of this Code;
(iii) Ensure that all
taxes and other revenues of the municipality are collected, and that
municipal
funds are applied in accordance with law or ordinance tothe payment of
expenses and settlement of obligations of the municipality;
(iv) Issue licenses
and permits and suspend or revoke the same for any violation of the
conditions
upon which said licenses or permits had been issued, pursuant to law or
ordinance;
(v) Issue permits,
without need of approval therefor from any national agency, for the
holding
of activities for any charitable or welfare purpose, excluding
prohibited
games of chance or shows contrary to law, public policy and public
morals;
(vi) Require owners
of illegally constructed houses, buildings or other structures to
obtain
the necessary permit, subject to such fines and penalties as may be
imposed
by law or ordinance, or to make necessary changes in the construction
of
the same when said construction violates any law or ordinance, or to
order
the demolition or removal of said house, building or structure within
the
period prescribed by law or ordinance;
(vii) Adopt adequate
measures to safeguard and conserve land, mineral, marine, forest, and
other
resources of the municipality; provide efficient and effective property
and supply management in the municipality; and protect the funds,
credits,
rights and other properties of the municipality; and cralaw:red
(viii) Institute or
cause to be instituted administrative or judicial proceedings for
violation
of ordinances in the collection of taxes, fees or charges, and for the
recovery of funds and property; and cause the municipality to be
defended
against all suits to ensure that its interests, resources and rights
shall
be adequately protected;
(4) Ensure the delivery
of basic services and the provision of adequate facilities as provided
for under Section 17 of this Code and, in addition thereto, shall:chanrobles virtual law library
(i) Ensure that the construction
and repair of roads and highways funded by the national government
shall
be, as far as practicable, carried out in a spatially contiguous manner
and in coordination with the construction and repair of the roads and
bridges
of the municipality and the province; and cralaw:red
(ii) Coordinate the
implementation of technical services rendered by national and
provincial
offices, including public works and infrastructure programs in the
municipality; and cralaw:red
(5) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
(c) During his incumbency,
the municipal mayor shall hold office in the municipal hall.cralaw:red
(d) The municipal mayor
shall receive a minimum monthly compensation corresponding to Salary
Grade
twenty-seven (27) as prescribed under R.A. No. 6758 and the
implementing
guidelines issued pursuant thereto.
Article Two. - The
Vice MayorSEC. 445. Powers,
Duties
and Compensation.- (a) The vice-mayor shall:chanroblesvirtuallawlibrary
(1) Be the presiding
officer of the sangguniang bayan and sign all warrants drawn on the
municipal
treasury for all expenditures appropriated for the operation of the
sangguniang
bayan;
(2) Subject to civil
service law, rules and regulations, appoint all officials and employees
of the sangguniang bayan, except those whose manner of appointment is
specifically
provided in this Code;
(3) Assume the office
of the municipal mayor for the unexpired term of the latter in the
event
of permanent vacancy as provided for in Section 44, Book I of this Code;
(4) Exercise the powers and
perform the duties and functions of the municipal mayor in cases of
temporary
vacancy as provided for in Section 46, Book I of this Code; and,
(5) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
(b) Thevice-mayor shall
receive a monthly compensation corresponding to Salary Grade twenty
five
(25) as prescribed under R.A. No. 6758 and the implementing guidelines
issued pursuant thereto.
Article Three. - The
Sangguniang
BayanSEC. 446. Composition.
- (a) The sangguniang bayan, the legislative body of the municipality,
shall be composed of the municipal vice-mayoras the presiding officer,
the regular sanggunian members, the president of the municipal chapter
of the liga ng mga barangay, the president of the pambayang pederasyon
ng mga sangguniang kabataan, and the sectoral representatives, as
members.
(b) In addition thereto,
there shall be three (3) sectoral representatives: one (1) from the
women;
and, as shall be determined by the sanggunian concerned within ninety
(90)
days prior to the holding of local elections, one (1) from the
agricultural
or industrial workers; and one (1) from the other sectors, including
the
urban poor, indigenous cultural communities, or disabled persons.cralaw:red
(c) The regular members
of the sangguniang bayan and the sectoral representatives shall be
elected
in the manner as may be provided for by law.cralaw:red
SEC. 447. - Powers, Duties,
Functions and Compensation. - (a) The sangguniang bayan, as the
legislative
body of the municipality, shall enact ordinances, approve resolutions
and
appropriate funds for the general welfare of the municipality and its
inhabitants
pursuant to Section 16 of this Code and in the proper exercise of the
corporate
powers of the municipality as provided for under Section 22 of this
Code,
and shall:chanrobles virtual law library
(1) Approve ordinances
and pass resolutions necessary for an efficient and effective municipal
government, and in this connection shall:chanrobles virtual law library
(i) Review all ordinances
approved by the sangguniang barangay and executive orders issued by the
punong barangay to determine whether these are within the scope of the
prescribed powers of the sanggunian and of the punong barangay;
(ii) Maintain peace
and order by enacting measures to prevent and suppress lawlessness,
disorder,
riot, violence, rebellion or sedition and impose penalties for the
violation
of said ordinances;
(iii)Approve ordinances
imposing a fine not exceeding Two thousand five hundred pesos
(P=2,500.00)
or an imprisonment for a period not exceeding six (6) months, or both
in
the discretion of the court, for the violation of a municipal ordinance;
(iv) Adopt measures
to protect the inhabitants of the municipality from the harmful effects
of man-made or natural disasters and calamities and to provide relief
services
and assistance for victims during and in the aftermath of said
disasters
or calamities and their return to productive livelihood following said
events;
(v) Enact ordinances
intended to prevent, suppress and impose appropriate penalties for
habitual
drunkenness in public places, vagrancy, mendicancy, prostitution,
establishment
and maintenance of houses of ill repute, gambling and other prohibited
games of chance, fraudulent devices and ways to obtain money or
property,
drug addiction, maintenance of drug dens, drug pushing, juvenile
delinquency,
the printing, distribution or exhibition of obscene or pornographic
materials
or publications, and such other activities inimical to the welfare and
morals of the inhabitants of the municipality;
(vi) Protect the environment
and impose appropriate penalties for acts which endanger the
environment,
such as dynamite fishing and other forms of destructive fishing,
illegal
logging and smuggling of logs, smuggling of natural resources products
and of endangered species of flora and fauna, slash and burn farming,
and
such other activities which result in pollution, acceleration of
eutrophication
of rivers and lakes, or of ecological imbalance;
(vii) Subject to the
provisions of this Code and pertinent laws, determine the powers and
duties
of officials and employees of the municipality;
(viii) Determine the
positions and the salaries, wages, allowances and other emoluments and
benefits of officials and employees paid wholly or mainly from
municipal
funds and provide for expenditures necessary for the proper conduct of
programs, projects, services, and activities of the municipal
government;
(ix) Authorize the
payment of compensation to a qualified person not in the government
service
who fills up a temporary vacancy or grant honorarium to any qualified
official
or employee designated to fill a temporary vacancy in a concurrent
capacity,
at the rate authorized by law;
(x) Provide a mechanism
and the appropriate funds therefor, to ensure the safety and protection
of all municipal government property, public documents, or records such
as those relating to property inventory, land ownership, records of
births,
marriages, deaths, assessments, taxation, accounts, business permits,
and
such other records and documents of public interest in the offices and
departments of the municipal government;
(xi) When the finances
of the municipal government allow, provide for additional allowances
and
other benefits to judges, prosecutors, public elementary and high
school
teachers, and other national government officials stationed in or
assigned
to the municipality;
(xii) Provide for legal
assistance to barangay officials who, in the performance of their
official
duties or on the occasion thereof, have to initiate judicial
proceedings
or defend themselves against legal action; and, (xiii) Provide for
group
insurance or additional insurance coverage for barangay officials,
including
members of barangay tanod brigades and other service units, with public
or private insurance companies, when the finances of the municipal
government
allow said coverage.cralaw:red
(2) Generate and maximize
the use of resources and revenues for the development plans, program
objectives
and priorities of the municipality as provided for under Section 18 of
this Code with particular attention to agro-industrial development and
countryside growth and progress, and relative thereto, shall:chanrobles virtual law library
(i) Approve the annual
and supplemental budgets of the municipal government and appropriate
funds
for specific programs, projects, services and activities of the
municipality,
or for other purposes not contrary to law, in order to promote the
general
welfare of the municipality and its inhabitants;
(ii) Subject to the
provisions of Book II of this Code and applicable laws and upon the
majority
vote of all the members of the sangguniang bayan, enact ordinances
levying
taxes, fees and charges, prescribing the rates thereof for general and
specific purposes, and granting tax exemptions, incentives or reliefs;
(iii) Subject to the
provisions of Book II of this Code and upon the majority vote of all
the
members of the sangguniang bayan, authorize the municipal mayor to
negotiate
and contract loans and other forms of indebtedness;
(iv) Subject to the
provisions of Book II of this Code and applicable laws and upon the
majority
vote of all the members of the sangguniang bayan, enact ordinances
authorizing
the floating of bonds or other instruments of indebtedness, for the
purpose
of raising funds to finance development projects;
(v) Appropriate funds
for the construction and maintenance or the rental of buildings for the
use of the municipality and, upon the majority vote of all the members
of the sangguniang bayan, authorize the municipal mayor to lease to
private
parties such public buildings held in a proprietary capacity, subject
to
existing laws, rules and regulations;
(vi) Prescribe reasonable
limits and restraints on the use of property within the jurisdiction of
the municipality;
(vii) Adopt a comprehensive
land use plan for the municipality: Provided, That the formulation,
adoption,
or modification of said plan shall be in coordination with the approved
provincial comprehensive land use plan;
(viii) Reclassify land
within the jurisdiction of the municipality, subject to the pertinent
provisions
of this Code;
(ix) Enact integrated
zoning ordinances in consonance with the approved comprehensive land
use
plan, subject to existing laws, rules and regulations; establish fire
limits
or zones, particularly in populous centers; and regulate the
construction,
repair or modification of buildings within said fire limits or zones in
accordance with the provisions of the Fire Code;
(x) Subject to national law,
process and approve subdivision plans for residential, commercial, or
industrial
purposes and other development purposes, and collect processing fees
and
other charges, the proceeds of which shall accrue entirely to the
municipality:
Provided, however, That, where approval by a national agency or office
is required, said approval shall not be withheld for more than thirty
(30)
days from receipt of the application. Failure to act on the application
within the period stated above shall be deemed as approval thereof;
(xi) Subject to the
provisions of Book II of this Code, grant the exclusive privilege of
constructing
fish corrals or fish pens, or the taking or catching of bangus fry,
prawn
fry or kawag-kawag or fry of any species or fish within the municipal
waters;
(xii) With the concurrence
of at least two-thirds (2/3) of all the members of the sangguniang
bayan,
grant tax exemptions, incentives or reliefs to entities engaged in
community
growth-inducing industries, subject to the provisions of Chapter 5,
Title
I, Book II of this Code;
(xiii) Grant loans
or provide grants to other local government units or to national,
provincial
and municipal charitable, benevolent or educational institutions:
Provided,
That said institutions are operated and maintained within the
municipality;
(xiv) Regulate the
numbering of residential, commercial and other buildings; and,
(xv) Regulate the inspection,
weighing and measuring of articles of commerce.cralaw:red
(3) Subject to the
provisions of Book II of this Code, grant franchises, enact ordinances
authorizing the issuance of permits or licenses, or enact ordinances
levying
taxes, fees and charges upon such conditions and for such purposes
intended
to promote the general welfare of the inhabitants of the municipality,
and pursuant to this legislative authority shall:chanrobles virtual law library
(i) Fix and impose
reasonable fees and charges for all services rendered by the municipal
government to private persons or entities;
(ii) Regulate any business,
occupation, or practice of profession or calling which does not require
government examination within the municipality and the conditions under
which the license for said business or practice of profession may be
issued
or revoked;
(iii) Prescribe the terms
and conditions under which public utilities owned by the municipality
shall
be operated by the municipal government or leased to private persons or
entities, preferably cooperatives;
(iv) Regulate the display
of and fix the license fees for signs, signboards, or billboards at the
place or places where the profession or business advertised thereby is,
in whole or in part, conducted;
(v) Any law to the
contrary notwithstanding, authorize and license the establishment,
operation,
and maintenance of cockpits, and regulate cockfighting and commercial
breeding
of gamecocks: Provided, That existing rights should not be prejudiced;
(vi) Subject to the
guidelines prescribed by the Department of Transportation and
Communications,
regulate the operation of tricycles and grant franchises for the
operation
thereof within the territorial jurisdiction of the municipality;
(vii) Upon approval
by a majority vote of all the members of the sangguniang bayan, grant a
franchise to any person, partnership, corporation, or cooperative to
establish,
construct, operate and maintain ferries, wharves, markets or
slaughterhouses,
or such other similar activities within the municipality as may be
allowed
by applicable laws: Provided, That, cooperatives shall be given
preference
in the grant of such a franchise.cralaw:red
(4) Regulate activities
relative to the use of land, buildings and structures within the
municipality
in order to promote the general welfare and for said purpose shall:chanrobles virtual law library
(i) Declare, prevent
or abate any nuisance;
(ii) Require that buildings
and the premises thereof and any land within the municipality be kept
and
maintained in a sanitary condition; impose penalties for any violation
thereof, or upon failure to comply with said requirement, have the work
done and require the owner, administrator or tenant concerned to pay
the
expenses of the same; or require the filling up of any land or premises
to a grade necessary for proper sanitation;
(iii) Regulate the
disposal of clinical and other wastes from hospitals, clinics and other
similar establishments;
(iv) Regulate the establishment,
operation and maintenance of cafes, restaurants, beerhouses, hotels,
motels,
inns, pension houses, lodging houses, and other similar establishments,
including tourist guides and transports;
(v) Regulate the sale,
giving away or dispensing of any intoxicating malt, vino, mixed or
fermented
liquors at any retail outlet;
(vi) Regulate the establishment
and provide for the inspection of steam boilers or any heating device
in
buildings and the storage of inflammable and highly combustible
materials
within the municipality;
(vii) Regulate the
establishment, operation, and mainte nance of entertainment or
amusement
facilities, including theatrical performances, circuses, billiard
pools,
public dancing schools, public dance halls, sauna baths, massage
parlors,
and other places of entertainment or amusement; regulate such other
events
or activities for amusement or entertainment, particularly those which
tend to disturb the community or annoy the inhabitants, or require the
suspension or suppression of the same; or, prohibit certain forms of
amusement
or entertainment in order to protect the social and moral welfare of
the
community;
(viii) Provide for
the impounding of stray animals; regulate the keeping of animals in
homes
or as part of a business, and the slaughter, sale or disposition of the
same; and adopt measures to prevent and penalize cruelty to animals; and cralaw:red
(ix) Regulate the establishment,
operation, and maintenance of funeral parlors and the burial or
cremation
of the dead, subject to existing laws, rules and regulations.cralaw:red
(5) Approve ordinances
which shall ensure the efficient and effective delivery of the basic
services
and facilities as provided for under Section 17 of this Code, and in
addition
to said services and facilities, shall:chanrobles virtual law library
(i) Provide for the
establishment, maintenance, protection, and conservation of communal
forests
and water sheds, tree parks, greenbelts, mangroves, and other similar
forest
development projects;
(ii) Establish markets,
slaughterhouses or animal corrals and authorize the operation thereof,
and regulate the construction and operation of private markets,
talipapas
or other similar buildings and structures;
(iii) Authorize the
establishment, maintenance and operation of ferries, wharves, and other
structures, and marine and seashore or offshore activities intended to
accelerate productivity;
(iv) Regulate the preparation
and sale of meat, poultry, fish, vegetables, fruits, fresh dairy
products,
and other foodstuffs for public consumption;
(v) Regulate the use
of streets, avenues, alleys, sidewalks, bridges, parks and other public
places and approve the construction, improvement, repair and
maintenance
of the same; establish bus and vehicle stops and terminals or regulate
the use of the same by privately-owned vehicles which serve the public;
regulate garages and the operation of conveyances for hire; designate
stands
to be occupied by public vehicles when not in use; regulate the putting
up of signs, signposts, awnings and awning posts on the streets; and
provide
for the lighting, cleaning and sprinkling of streets and public places;
(vi) Regulate traffic
on all streets and bridges, prohibit the putting up of encroachments or
obstacles thereon, and, when necessary in the interest of public
welfare,
authorize the removal of encroachments and illegal constructions in
public
places;
(vii) Subject to existing
laws, provide for the establishment, operation, maintenance, and repair
of an efficient waterworks system to supply water for the inhabitants;
regulate the construction, maintenance, repair and use of hydrants,
pumps,
cisterns and reservoirs; protect the purity and quantity of the water
supply
of the municipality and, for this purpose, extend the coverage of
appropriate
ordinances over all territory within the drainage area of said water
supply
and within one hundred (100) meters of the reservoir, conduit, canal,
aqueduct,
pumping station, or watershed used in connection with the water
service;
and regulate the consumption, use or wastage of water;
(viii) Regulate the
drilling and excavation of the ground for the laying of water, gas,
sewer,
and other pipes and the construction, repair and maintenance of public
drains, sewers, cesspools, tunnels and similar structures; regulate the
placing of poles and the use of crosswalks, curbs, and gutters; adopt
measures
to ensure public safety against open canals, manholes, live wires and
other
similar hazards to life and property; and, regulate the construction
and
use of private water closets, privies and other similar structures in
buildings
and homes;
(ix) Regulate the placing,
stringing, attaching, installing, repair and construction of all gas
mains,
electric, telegraph and telephone wires, conduits, meters and other
apparatus;
and, provide for the correction, condemnation or removal of the same
when
found to be dangerous, defective or otherwise hazardous to the welfare
of the inhabitants;
(x) Subject to the
availability of funds and to existing laws, rules and regulations,
establish
and provide for the operation of vocational and technical schools and
similar
post-secondary institutions and, with the approval of the Department of
Education, Culture and Sports, fix and collect reasonable fees and
other
school charges on said institutions, subject to existing laws on
tuition
fees;
(xi) Establish a scholarship
fund for poor but deserving students residing within the municipality
in
schools located within its jurisdiction;
(xii) Approve measures
and adopt quarantine regulations to prevent the introduction and spread
of diseases;
(xiii) Provide for
an efficient and effective system of solid waste and garbage collection
and disposal and prohibit littering and the placing or throwing of
garbage,
refuse and other filth and wastes;
(xiv) Provide for the
care of paupers, the aged, the sick, persons of unsound mind, disabled
persons, abandoned minors, juvenile delinquents, drug dependents,
abused
children and other needy and disadvantaged persons, particularly
children
and youth below eighteen (18) years of age and, subject to availability
of funds, establish and provide for the operation of centers and
facilities
for said needy and disadvantaged persons;
(xv) Establish and
provide for the maintenance and improvement of jails and detention
centers,
institute sound jail management programs, and appropriate funds for the
subsistence of detainees and convicted prisoners in the municipality;
(xiv) Establish a municipal
council whose purpose is the promotion of culture and the arts,
coordinate
with government agencies and non-governmental organizations and,
subject
to the availability of funds, appropriate funds for the support and
development
of the same; and cralaw:red
(xvii) Establish a
municipal council for the elderly which shall formulate policies and
adopt
measures mutually beneficial to the elderly and to the community;
provide
incentives for non-governmental agencies and entities and, subject to
the
availability of funds, appropriate funds to support programs and
projects
for the benefit of the elderly; and cralaw:red
(6) Exercise such other powers
and perform such other duties and functions as may be prescribed by law
or ordinance.cralaw:red
(b) The members of
the sangguniang bayan shall receive a minimum monthly compensation
corresponding
to Salary Grade twenty-four (24) as prescribed under R.A. 6758 and the
implementing guidelines issued pursuant thereto: Provided, That, in
municipalities
in the Metropolitan Manila Area and other metropolitan political
subdivisions,
members of the sangguniang bayan shall receive a minimum monthly
compensation
corresponding to Salary grade twenty-five (25).
TITLE THREE. - THE CITYCHAPTER 1 - ROLE
AND CREATION
OF THE CITYSEC. 448. Role of the
City.
- The city, consisting of more urbanized and developed barangays,
serves
as a general-purpose government for the coordination and delivery of
basic,
regular, and direct services and effective governance of the
inhabitants
within its territorial jurisdiction.
SEC. 449. Manner of Creation.
- A city may be created, divided, merged, abolished, or its boundary
substantially
altered, only by an Act of Congress, and subject to approval by a
majority
of the votes cast in a plebiscite to be conducted by the Comelec in the
local government unit or units directly affected. Except as may
otherwise
be provided in such Act, the plebiscite shall be held within one
hundred
twenty (120) days from the date of its effectivity.cralaw:red
SEC. 450. Requisites for
Creation. - (a) A municipality or a cluster of barangays may be
converted
into a component city if it has an average annual income, as certified
by the Department of Finance, of at least Twenty million pesos
(P20,000,000.00)
for the last two (2) consecutive years based on 1991 constant prices,
and
if it has either of the following requisites:chanrobles virtual law library
(i) a contiguous territory
of at least one hundred (100) square kilometers, as certified by the
Lands
Management Bureau; or,
(ii) a population of
not less than one hundred fifty thousand (150,000) inhabitants, as
certified
by the National Statistics Office: Provided, That, the creation thereof
shall not reduce the land area, population, and income of the original
unit or units at the time of said creation to less than the minimum
requirements
prescribed herein.cralaw:red
(b) The territorial
jurisdiction of a newly-created city shall be properly identified by
metes
and bounds. The requirement on land area shall not apply where the city
proposed to be created is composed of one (1) or more islands. The
territory
need not be contiguous if it comprises two (2) or more islands.cralaw:red
(c) The average annual
income shall include the income accruing to the general fund, exclusive
of special funds, transfers, and non-recurring income.cralaw:red
SEC. 451. Cities, Classified.
- A city may either be component or highly urbanized: Provided,
however,
That the criteria established in this Code shall not affect the
classification
and corporate status of existing cities. Independent component cities
are
those component cities whose charters prohibit their voters from voting
for provincial elective officials. Independent component cities shall
be
independent of the province.cralaw:red
SEC. 452. Highly Urbanized
Cities. - (a) Cities with a minimum population of two hundred
thousand
(200,000) inhabitants, as certified by the National Statistics Office,
and with the latest annual income of at least Fifty Million Pesos
(P=50,000,000.00)
based on 1991 constant prices, as certified by the city treasurer,
shall
be classified as highly urbanized cities.cralaw:red
(b) Cities which do
not meet the above requirements shall be considered component cities of
the province in which they are geographically located. If a component
city
is located within the boundaries of two (2) or more provinces, such
city
shall be considered a component of the province of which it used to be
a municipality.cralaw:red
(c) Qualified voters
of highly urbanized cities shall remain excluded from voting for
elective
provincial officials. Unless otherwise provided in the Constitution or
this Code, qualified voters of independent component cities shall be
governed
by their respective charters, as amended, on the participation of
voters
in provincial elections. Qualified voters of cities who acquired the
right
to vote for elective provincial officials prior to the classification
of
said cities as highly-urbanized after the ratification of the
Constitution
and before the effectivity of this Code, shall continue to exercise
such
right.cralaw:red
SEC. 453. Duty to Declare
Highly Urbanized Status. - It shall be the duty of the President to
declare a city as highly urbanized within thirty (30) days after it
shall
have met the minimum requirements prescribed in the immediately
preceding
section, upon proper application therefor and ratification in a
plebiscite
by the qualified voters therein.cralaw:red
CHAPTER 2 - CITY
OFFICIALS
IN GENERALSEC. 454. Officials of
the
City Government. - (a)There shall be in each city a
mayor,
a vice-mayor, sangguniang panlungsod members, a secretary to the
sangguniang
panlungsod, a city treasurer, a city assessor, a city accountant, a
city
budget officer, a city planning and development coordinator, a city
engineer,
a city health officer, a city civil registrar, a city administrator, a
city legal officer, a city veterinarian, a city social welfare and
development
officer, and a city general services officer.
(b) In addition thereto,
the city mayor may appoint a city architect, a city information
officer,
a city agriculturist, a city population officer, a city environment and
natural resources officer, and a city cooperatives officer. The
appointment
of a city population officer shall be optional in the city: Provided,
however,
That cities which have existing population offices shall continue to
maintain
such offices for a period of five (5) years from the date of the
effectivity
of this Code, after which said offices shall become optional.cralaw:red
(c) The sangguniang
panlungsod may:chanrobles virtual law library
(1) Maintain existing
offices not mentioned in subsections (a) and (b) hereof;
(2) Create such other
offices as may be necessary to carry out the purposes of the city
government;
or
(3) Consolidate the
functions of any office with those of another in the interest of
efficiency
and economy.cralaw:red
(d) Unless otherwise
provided herein, heads of departments and offices shall be appointed by
the city mayor with the concurrence of the majority of all the
sangguniang
panlungsod members, subject to civil service law, rules and
regulations.
The sangguniang panlungsod shall act on the appointment within fifteen
(15) days from the date of its submission, otherwise the same shall be
deemed confirmed.cralaw:red
(e) Elective and appointive
city officials shall receive such compensation, allowances, and other
emoluments
as may be determined by law or ordinance, subject to the budgetary
limitations
on personal services prescribed under Title Five, Book II of this Code:
Provided, That, no increase in compensation of the mayor, vice-mayor
and
sangguniang panlungsod members shall take effect until after the
expiration
of the full term of the said local officials approving such increase.
CHAPTER 3 - OFFICIALS
AND
OFFICES COMMON TO ALL CITIESArticle One. - The
City MayorSEC. 455. Chief
Executive;
Powers, Duties and Compensation. - (a) The city mayor, as chief
executive
of the city government, shall exercise such powers and perform such
duties
and functions as provided by this Code and other laws.
(b) For efficient,
effective and economical governance the purpose of which is the general
welfare of the city and its inhabitants pursuant to Section 16 of this
Code, the city mayor shall:chanrobles virtual law library
(1) Exercise general supervision
and control over all programs, projects, services, and activities of
the
city government, and in this connection, shall:chanrobles virtual law library
(i) Determine the guidelines
of city policies and be responsible to the sangguniang panlungsod for
the
program of government;
(ii) Direct the formulation
of the city development plan, with the assistance of the city
development
council, and upon approval thereof by the sangguniang panlungsod,
implement
the same;
(iii) Present the program
of government and propose policies and projects for the consideration
of
the sangguniang panlungsod at the opening of the regular session of the
sangguniang panlungsod every calendar year and as often as may be
deemed
necessary as the general welfare of the inhabitants and the needs of
the
city government may require;
(iv) Initiate and propose
legislative measures to the sangguniang panlungsod and as often as may
be deemed necessary, provide such information and data needed or
requested
by said sanggunian in the performance of its legislative functions;
(v) Appoint all officials
and employees whose salaries and wages are wholly or mainly paid out of
city funds and whose appointments are not otherwise provided for in
this
Code, as well as those he may be authorized by law to appoint;
(vi) Represent the
city in all its business transactions and sign in its behalf all bonds,
contracts, and obligations, and such other documents upon authority of
the sangguniang panlungsod or pursuant to law or ordinance;
(vii)Carry out such
emergency measures as may be necessary during and in the aftermath of
man-made
and natural disasters and calamities;
(viii)Determine the
time, manner and place of payment of salaries or wages of the officials
and employees of the city, in accordance with law or ordinance;
(ix) Allocate and assign
office space to city and other officials and employees who, by law or
ordinance,
are entitled to such space in the city hall and other buildings owned
or
leased by the city government;
(x) Ensure that all
executive officials and employees of the city faithfully discharge
their
duties and functions as provided by law and this Code, and cause to be
instituted administrative or judicial proceedings against any official
or employee of the city who may have committed an offense in the
performance
of his official duties;
(xi) Examine the books,
records and other documents of all offices, officials, agents or
employees
of the city and, in aid of his executive powers and authority, require
all national officials and employees stationed in or assigned to the
city
to make available to him such books, records, and other documents in
their
custody, except those classified by law as confidential;
(xii) Furnish copies
of executive orders issued by him, to the provincial governor in the
case
of component city mayors, to the Office of the President in the case of
highly-urbanized city mayors, and to their respective metropolitan
council
chairmen in the case of mayors of cities in the Metropolitan Manila
Area
and other metropolitan political subdivisions, within seventy-two (72)
hours after their issuance;
(xiii) Visit component
barangays of the city at least once every six (6) months to deepen his
understanding of problems and conditions, listen and give appropriate
counsel
to local officials and inhabitants, inform the component barangay
officials
and inhabitants of general laws and ordinances which especially concern
them, and otherwise conduct visits and inspections to ensure that the
governance
of the city will improve the quality of life of the inhabitants;
(xiv) Act on leave
applications of officials and employees appointed by him and the
commutation
of the monetary value of their leave credits in accordance with law;
(xv) Authorize official
trips of city officials and employees outside of the city for a period
not exceeding thirty (30) days;
(xvi) Call upon any
national official or employee stationed in or assigned to the city to
advise
him on matters affecting the city and to make recommendations thereon;
coordinate with said official or employee in the formulation and
implementation
of plans, programs and projects; and, when appropriate, initiate an
administrative
or judicial action against a national government official or employee
who
may have committed an offense in the performance of his official duties
while stationed in or assigned to the city;
(xvii) Authorize payment
for medical care, necessary transportation, subsistence, hospital or
medical
fees of city officials and employees who are injured while in the
performance
of their official duties and functions, subject to availability of
funds;
(xviii) Solemnize marriage,
any provision of law to the contrary notwithstanding;
(xix) Conduct an annual
palarong panlungsod, which shall feature traditional sports and
disciplines
included in national and international games, in coordination with the
Department of Education, Culture and Sports; and,
(xx)Submit to the provincial
governor, in the case of component cities; to the Office of the
President,
in the case of highly-urbanized cities; to their respective
metropolitan
authority council chairmen and to the Office of the President, in the
case
of cities of the Metropolitan Manila Area and other metropolitan
political
subdivisions, the following reports: an annual report containing a
summary
of all matters pertinent to the management, administration and
development
of the city and all information and data relative to its political,
social
and economic conditions; and supplemental reports when unexpected
events
and situations arise at any time during the year, particularly when
man-made
or natural disasters or calamities affect the general welfare of the
city,
province, region or country;
(2) Enforce all laws
and ordinances relative to the governance of the city and in the
exercise
of the appropriate corporate powers provided for under Section 22 of
this
Code, implement all approved policies, programs, projects, services and
activities of the city and, in addition to the foregoing, shall:chanrobles virtual law library
(i) Ensure that the
acts of the city's component barangays and of its officials and
employees
are within the scope of their prescribed powers, duties and functions;
(ii) Call conventions,
conferences, seminars, or meetings of any elective and appointive
officials
of the city, including provincial officials and national officials and
employees stationed in or assigned to the city, at such time and place
and on such subject as he may deem important for the promotion of the
general
welfare of the local government unit and its inhabitants;
(iii) Issue such executive
orders for the faithful and appropriate enforcement and execution of
laws
and ordinances;
(iv) Be entitled to
carry the necessary firearm within his territorial jurisdiction;
(v) Act as the deputized
representative of the National Police Commission, formulate the peace
and
order plan of the city and upon its approval, implement the same; and
as
such exercise general and operational control and supervision over the
local police forces in the city, in accordance with R.A. No. 6975;
(vi) Call upon the
appropriate law enforcement agencies to suppress disorder, riot,
lawless
violence, rebellion or sedition, or to apprehend violators of the law
when
public interest so requires and the city police forces are inadequate
to
cope with the situation or the violators;
(3) Initiate and maximize
the generation of resources and revenues, and apply the same to the
implementation
of development plans, program objectives and priorities as provided for
under Section 18 of this Code, particularly those resources and
revenues
programmed for agro-industrial development and countryside growth and
progress
and, relative thereto, shall:chanrobles virtual law library
(i) Require each head
of an office or department to prepare and submit an estimate of
appropriations
for the ensuing calendar year, in accordance with the budget
preparations
process under Title Five, Book II of this Code;
(ii) Prepare and submit
to the sanggunian for approval the executive and supplemental budgets
of
the city for the ensuing calendar year in the manner provided for under
Title Five, Book II of this Code;
(iii) Ensure that all
taxes and other revenues of the city are collected, and that city funds
are applied to the payment of expenses and settlement of obligations of
the city, in accordance with law or ordinance;
(iv) Issue licenses
and permits and suspend or revoke the same for any violation of the
conditions
upon which said licenses or permits had been issued, pursuant to law or
ordinance;
(v) Issue permits,
without need of approval therefor from any national agency, for the
holding
of activities for any charitable or welfare purpose, excluding
prohibited
games of chance or shows contrary to law, public policy and public
morals;
(vi) Require owners
of illegally constructed houses, buildings or other structures to
obtain
the necessary permit, subject to such fines and penalties as may be
imposed
by law or ordinance, or to make necessary changes in the construction
of
the same when said construction violates any law or ordinance, or to
order
the demolition or removal of said house, building or structure within
the
period prescribed by law or ordinance;
(vii) Adopt adequate
measures to safeguard and conserve land, mineral, marine, forest, and
other
resources of the city; provide efficient and effective property and
supply
management in the city; and protect the funds, credits, rights and
other
properties of the city; and cralaw:red
(viii) Institute or
cause to be instituted administrative or judicial proceedings for
violation
of ordinances in the collection of taxes, fees or charges, and for the
recovery of funds and property; and cause the city to be defended
against
all suits to ensure that its interests, resources and rights shall be
adequately
protected;
(4) Ensure the delivery
of basic services and the provision of adequate facilities as provided
for under Section 17 of this Code and, in addition thereto, shall:chanrobles virtual law library
(i) Ensure that the
construction and repair of roads and highways funded by the national
government
shall be, as far as practicable, carried out in a spatially contiguous
manner and in coordination with the construction and repair of the
roads
and bridges of the city, and in the case of component cities, of the
city
and of the province; and cralaw:red
(ii) Coordinate the
implementation of technical services, including public works and
infrastructure
programs, rendered by national offices in the case of highly urbanized
and independent component cities, and by national and provincial
offices
in the case of component cities; and cralaw:red
(5) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
(c) During his incumbency,
the city mayor shall hold office in the city hall.cralaw:red
(d) The city mayor
shall receive a minimum monthly compensation corresponding to Salary
Grade
Thirty (30) as prescribed under R.A. No. 6758 and the implementing
guidelines
issued pursuant thereto.
Article Two. - The
City Vice-MayorSEC. 456. Powers,
Duties
and Compensation. - (a) The cityvice-mayor shall:chanroblesvirtuallawlibrary
(1) Be the presiding
officer of the sangguniang panlungsod and sign all warrants drawn on
the
city treasury for all expenditures appropriated for the operation of
the
sangguniang panlungsod;
(2) Subject to civil
service law, rules and regulations, appoint all officials and employees
of the sangguniang panlungsod, except those whose manner of appointment
is specifically provided in this Code;
(3) Assume the office
of the city mayor for the unexpired term of the latter in the event of
permanent vacancy as provided for in Section 44, Book I of this Code;
(4) Exercise the powers
and perform the duties and functions of the city mayor in cases of
temporary
vacancy as provided for in Section 46, Book I of this Code; and cralaw:red
(5) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
(b) The city vice-mayor
shall receive a monthly compensation corresponding to Salary Grade
twenty
eight (28) for a highly urbanized city and Salary Grade twenty six (26)
for a component city, as prescribed under R.A. No. 6758 and the
implementing
guidelines issued pursuant thereto.
Article Three. - The
Sangguniang
PanlungsodSEC. 457. Composition.
- (a) The sangguniang panlungsod, the legislative body of the city,
shall
be composed of the city vice-mayor as presiding officer, the regular
sanggunian
members, the president of the city chapter of the liga ng mga barangay,
the president of the panlungsod na pederasyon ng mga sangguniang
kabataan,
and the sectoral representatives, as members.
(b) In addition thereto,
there shall be three (3) sectoral representatives: one (1) from the
women;
and, as shall be determined by the sanggunian concerned within ninety
(90)
days prior to the holding of the local elections, one (1) from the
agricultural
or industrial workers; and one (1) from the other sectors, including
the
urban poor, indigenous cultural communities, or disabled persons.cralaw:red
(c) The regular members
of the sangguniang panlungsod and the sectoral representatives shall be
elected in the manner as may be provided for by law.cralaw:red
SEC. 458. - Powers, Duties,
Functions and Compensation. - (a) The sangguniang panlungsod, as
the
legislative body of the city, shall enact ordinances, approve
resolutions
and appropriate funds for the general welfare of the city and its
inhabitants
pursuant to Section 16 of this Code and in the proper exercise of the
corporate
powers of the city as provided for under Section 22 of this Code, and
shall:chanrobles virtual law library
(1) Approve ordinances
and pass resolutions necessary for an efficient and effective city
government,
and in this connection, shall:chanrobles virtual law library
(i) Review all ordinances
approved by the sangguniang barangay and executive orders issued by the
punong barangay to determine whether these are within the scope of the
prescribed powers of the sanggunian and of the punong barangay;
(ii) Maintain peace
and order by enacting measures to prevent and suppress lawlessness,
disorder,
riot, violence, rebellion or sedition and impose penalties for the
violation
of said ordinances;
(iii) Approve ordinances
imposing a fine not exceeding Five thousand pesos (P5,000.00) or an
imprisonment
for a period not exceeding one (1) year, or both in the discretion of
the
court, for the violation of a city ordinance;
(iv) Adopt measures
to protect the inhabitants of the city from the harmful effects of
man-made
or natural disasters and calamities, and to provide relief services and
assistance for victims during and in the aftermath of said disasters or
calamities and their return to productive livelihood following said
events;
(v) Enact ordinances
intended to prevent, suppress and impose appropriate penalties for
habitual
drunkenness in public places, vagrancy, mendicancy, prostitution,
establishment
and maintenance of houses of ill repute, gambling and other prohibited
games of chance, fraudulent devices and ways to obtain money or
property,
drug addiction, maintenance of drug dens, drug pushing, juvenile
delinquency,
the printing, distribution or exhibition of obscene or pornographic
materials
or publications, and such other activities inimical to the welfare and
morals of the inhabitants of the city;
(vi) Protect the environment
and impose appropriate penalties for acts which endanger the
environment,
such as dynamite fishing and other forms of destructive fishing,
illegal
logging and smuggling of logs, smuggling of natural resources products
and of endangered species of flora and fauna, slash and burn farming,
and
such other activities which result in pollution, acceleration of
eutrophication
of rivers and lakes, or of ecological imbalance;
(vii) Subject to the
provisions of this Code and pertinent laws, determine the powers and
duties
of officials and employees of the city;
(viii) Determine the
positions and the salaries, wages, allowances and other emoluments and
benefits of officials and employees paid wholly or mainly from city
funds
and provide for expenditures necessary for the proper conduct of
programs,
projects, services, and activities of the city government;
(ix) Authorize the
payment of compensation to a qualified person not in the government
service
who fills up a temporary vacancy or grant honorarium to any qualified
official
or employee designated to fill a temporary vacancy in a concurrent
capacity,
at the rate authorized by law;
(x) Provide a mechanism
and the appropriate funds therefor, to ensure the safety and protection
of all city government property, public documents, or records such as
those
relating to property inventory, land ownership, records of births,
marriages,
deaths, assessments, taxation, accounts, business permits, and such
other
records and documents of public interest in the offices and departments
of the city government;
(xi) When the finances of
the city government allow, provide for additional allowances and other
benefits to judges, prosecutors, public elementary and high school
teachers,
and other national government officials stationed in or assigned to the
city;
(xii) Provide legal
assistance to barangay officials who, in the performance of their
official
duties or on the occasion thereof, have to initiate judicial
proceedings
or defend themselves against legal action; and cralaw:red
(xiii) Provide for
group insurance or additional insurance coverage for all barangay
officials,
including members of barangay tanod brigades and other service units,
with
public or private insurance companies, when the finances of the city
government
allow said coverage;
(2) Generate and maximize
the use of resources and revenues for the development plans, program
objectives
and priorities of the city as provided for under Section 18 of this
Code,
with particular attention to agro-industrial development and city-wide
growth and progress, and relative thereto, shall:chanrobles virtual law library
(i) Approve the annual
and supplemental budgets of the city government and appropriate funds
for
specific programs, projects, services and activities of the city, or
for
other purposes not contrary to law, in order to promote the general
welfare
of the city and its inhabitants;
(ii) Subject to the
provisions of Book II of this Code and applicable laws and upon the
majority
vote of all the members of the sangguniang panlungsod, enact ordinances
levying taxes, fees and charges, prescribing the rates thereof for
general
and specific purposes, and granting tax exemptions, incentives or
reliefs;
(iii) Subject to the
provisions of Book II of this Code and upon the majority vote of all
the
members of the sangguniang panlungsod, authorize the city mayor to
negotiate
and contract loans and other forms of indebtedness;
(iv) Subject to the
provisions of Book II of this Code and applicable laws and upon the
majority
vote of all the members of the sangguniang panlungsod, enact ordinances
authorizing the floating of bonds or other instruments of indebtedness,
for the purpose of raising funds to finance development projects;
(v) Appropriate funds
for the construction and maintenance or the rental of buildings for the
use of the city; and, upon the majority vote of all the members of the
sangguniang panlungsod, authorize the city mayor to lease to private
parties
such public buildings held in a proprietary capacity, subject to
existing
laws, rules and regulations;
(vi) Prescribe reasonable
limits and restraints on the use of property within the jurisdiction of
the city;
(vii) Adopt a comprehensive
land use plan for the city: Provided, That in the case of component
cities,
the formulation, adoption or modification of said plan shall be in
coordination
with the approved provincial comprehensive land use plan;
(viii) Reclassify land
within the jurisdiction of the city, subject to the pertinent
provisions
of this Code;
(ix) Enact integrated
zoning ordinances in consonance with the approved comprehensive land
use
plan, subject to existing laws, rules and regulations; establish fire
limits
or zones, particularly in populous centers; and regulate the
construction,
repair or modification of buildings within said fire limits or zones in
accordance with the provisions of the Fire Code;
(x) Subject to national
law, process and approve subdivision plans for residential, commercial,
or industrial purposes and other development purposes, and to collect
processing
fees and other charges, the proceeds of which shall accrue entirely to
the city: Provided, however, That where approval of a national agency
or
office is required, said approval shall not be withheld for more than
thirty
(30) days from receipt of the application. Failure to act on the
application
within the period stated above shall be deemed as approval thereof;
(xi) Subject to the
provisions of Book II of this Code, grant the exclusive privilege of
constructing
fish corrals or fish pens, or the taking or catching of bangus fry,
prawn
fry or kawag-kawag, or fry of any species or fish within the city
waters;
(xii) With the concurrence
of at least two-thirds (2/3) of all the members of the sangguniang
panlungsod,
grant tax exemptions, incentives or reliefs to entities engaged in
community
growth-inducing industries, subject to the provisions of Chapter 5,
Title
I, Book II of this Code;
(xiii) Grant loans
or provide grants to other local government units or to national,
provincial,
and city charitable, benevolent or educational institutions: Provided,
That, said institutions are operated and maintained within the city;
(xiv)Regulate the numbering
of residential, commercial and other buildings; and,
(xv) Regulate the inspection,
weighing and measuring of articles of commerce.cralaw:red
(3) Subject to the
provisions of Book II of this Code, enact ordinances granting
franchises
and authorizing the issuance of permits or licenses, upon such
conditions
and for such purposes intended to promote the general welfare of the
inhabitants
of the city and pursuant to this legislative authority shall:chanrobles virtual law library
(i) Fix and impose
reasonable fees and charges for all services rendered by the city
government
to private persons or entities;
(ii) Regulate or fix
license fees for any business or practice of profession within the city
and the conditions under which the license for said business or
practice
of profession may be revoked and enact ordinances levying taxes thereon;
(iii) Provide for and
set the terms and conditions under which public utilities owned by the
city shall be operated by the city government, and prescribe the
conditions
under which the same may be leased to private persons or entities,
preferably
cooperatives;
(iv) Regulate the display
of and fix the license fees for signs, signboards, or billboards at the
place or places where the profession or business advertised thereby is,
in whole or in part, conducted;
(v) Any law to the
contrary notwithstanding, authorize and license the establishment,
operation,
and maintenance of cockpits, and regulate cockfighting and commercial
breeding
of gamecocks: Provided, That existing rights should not be prejudiced;
(vi) Subject to the
guidelines prescribed by the Department of Transportation and
Communications,
regulate the operation of tricycles and grant franchises for the
operation
thereof within the territorial jurisdiction of the city;
(vii)Upon approval
by a majority vote of all the members of the sangguniang panlungsod:
grant
a franchise to any person, partnership, corporation, or cooperative to
do business within the city; establish, construct, operate and maintain
ferries, wharves, markets or slaughterhouses; or undertake such other
activities
within the city as may be allowed by existing laws: Provided, That,
cooperatives
shall be given preference in the grant of such a franchise.cralaw:red
(4) Regulate activities
relative to the use of land, buildings and structures within the city
in
order to promote the general welfare and for said purpose shall:chanrobles virtual law library
(i) Declare, prevent
or abate any nuisance;
(ii) Require that buildings
and the premises thereof and any land within the city be kept and
maintained
in a sanitary condition; impose penalties for any violation thereof;
or,
upon failure to comply with said requirement, have the work done at the
expense of the owner, administrator or tenant concerned; or require the
filling up of any land or premises to a grade necessary for proper
sanitation;
(iii) Regulate the
disposal of clinical and other wastes from hospitals, clinics and other
similar es ta bl is hm en ts ;
(iv) Regulate the establishment,
operation and cafes, restaurants, beerhouses, hotels, motels, inns,
pension
houses, lodging houses, and other similar establishments, including
tourist
guides and transports;
(v) Regulate the sale,
giving away or dispensing of any intoxicating malt, vino, mixed or
fermented
liquors at any retail outlet;
(vi) Regulate the establishment
and provide for the inspection of steam boilers or any heating device
in
buildings and the storage of inflammable and highly combustible
materials
within the city;
(vii) Regulate the
establishment, operation, and maintenance of any entertainment or
amusement
facilities, including theatrical performances, circuses, billiard
pools,
public dancing schools, public dance halls, sauna baths, massage
parlors,
and other places for entertainment or amusement; regulate such other
events
or activities for amusement or entertainment, particularly those which
tend to disturb the community or annoy the inhabitants, or require the
suspension or suppression of the same; or, prohibit certain forms of
amusement
or entertainment in order to protect the social and moral welfare of
the
community;
(viii)Provide for the
impounding of stray animals; regulate the keeping of animals in homes
or
as part of a business, and the slaughter, sale or disposition of the
same;
and adopt measures to prevent and penalize cruelty to animals; and,
(ix) Regulate the establishment,
operation and maintenance of funeral parlors and the burial or
cremation
of the dead, subject to existing laws, rules and regulations.cralaw:red
(5) Approve ordinances
which shall ensure the efficient and effective delivery of the basic
services
and facilities as provided for under Section 17 of this Code, and in
addition
to said services and facilities, shall:chanrobles virtual law library
(i) Provide for the
establishment, maintenance, protection, and conservation of communal
forests
and water sheds, tree parks, greenbelts, mangroves, and other similar
forest
development projects;
(ii) Establish markets,
slaughterhouses or animal corrals and authorize the operation thereof
by
the city government; and regulate the construction and operation of
private
markets, talipapas or other similar buildings and structures;
(iii)Authorize the
establishment, maintenance and operation by the city government of
ferries,
wharves, and other structures intended to accelerate productivity
related
to marine and seashore or offshore activities;
(iv) Regulate the preparation
and sale of meat, poultry, fish, vegetables, fruits, fresh dairy
products,
and other foodstuffs for public consumption;
(v) Regulate the use
of streets, avenues, alleys, sidewalks, bridges, parks and other public
places and approve the construction, improvement, repair and
maintenance
of the same; establish bus and vehicle stops and terminals or regulate
the use of the same by privately-owned vehicles which serve the public;
regulate garages and the operation of conveyances for hire; designate
stands
to be occupied by public vehicles when not in use; regulate the putting
up of signs, signposts, awnings and awning posts on the streets; and
provide
for the lighting, cleaning and sprinkling of streets and public places;
(vi) Regulate traffic
on all streets and bridges; prohibit encroachments or obstacles thereon
and, when necessary in the interest of public welfare, authorize the
removal
of encroachments and illegal constructions in public places;
(vii)Subject to existing
laws, establish and provide for the maintenance, repair and operation
of
an efficient waterworks system to supply water for the inhabitants and
to purify the source of the water supply; regulate the construction,
maintenance,
repair and use of hydrants, pumps, cisterns and reservoirs; protect the
purity and quantity of the water supply of the city and, for this
purpose,
extend the coverage of appropriate ordinances over all territory within
the drainage area of said water supply and within one hundred (100)
meters
of the reservoir, conduit, canal, aqueduct, pumping station, or
watershed
used in connection with the water service; and regulate the
consumption,
use or wastage of water and fix and collect charges therefor;
(viii) Regulate the
drilling and excavation of the ground for the laying of water, gas,
sewer,
and other pipes and the construction, repair and maintenance of public
drains, sewers, cesspools, tunnels and similar structures; regulate the
placing of poles and the use of crosswalks, curbs, and gutters; adopt
measures
to ensure public safety against open canals, manholes, live wires and
other
similar hazards to life and property; and regulate the construction and
use of private water closets, privies and other similar structures in
buildings
and homes;
(ix) Regulate the placing,
stringing, attaching, installing, repair and construction of all gas
mains,
electric, telegraph and telephone wires, conduits, meters and other
apparatus;
and provide for the correction, condemnation or removal of the same
when
found to be dangerous, defective, or otherwise hazardous to the welfare
of the inhabitants;
(x) Subject to the
availability of funds and to existing laws, rules and regulations,
establish
and provide for the operation of vocational and technical schools and
similar
post-secondary institutions and, with the approval of the Department of
Education, Culture and Sports and subject to existing law on tuition
fees,
fix and collect reasonable tuition fees and other school charges in
educational
institutions supported by the city government;
(xi) Establish a scholarship
fund for the poor but deserving students in schools located within its
jurisdiction or for students residing within the city;
(xii) Approve measures
and adopt quarantine regulations to prevent the introduction and spread
of diseases;
(xiii) Provide for
an efficient and effective system of solid waste and garbage collection
and disposal; prohibit littering and the placing or throwing of
garbage,
refuse and other filth and wastes;
(xiv) Provide for the
care of disabled persons, paupers, the aged, the sick, persons of
unsound
mind, abandoned minors, juvenile delinquents, drug dependents, abused
children
and other needy and disadvantaged persons, particularly children and
youth
below eighteen (18) years of age; and, subject to availability of
funds,
establish and provide for the operation of centers and facilities for
said
needy and disadvantaged persons;
(xv) Establish and
provide for the maintenance and improvement of jails and detention
centers,
institute a sound jail management, and appropriate funds for the
subsistence
of detainees and convicted prisoners in the city;
(xvi) Establish a City
council whose purpose is the promotion of culture and the arts,
coordinate
with government agencies and non-governmental organizations and,
subject
to the availability of funds, appropriate funds for the support and
development
of the same; and cralaw:red
(xvii) Establish a
City council for the elderly which shall formulate policies and adopt
measures
mutually beneficial to the elderly and to the community; provide
incentives
for non-governmental agencies and entities and, subject to the
availability
of funds, appropriate funds to support programs and projects for the
benefit
of the elderly; and (6) Exercise such other powers and perform such
other
duties and functions as may be prescribed by law or ordinance.cralaw:red
(b) The members of
the sangguniang panlungsod of component cities shall receive a minimum
monthly compensation corresponding to Salary Grade twenty-five (25) and
members of the sangguniang panlungsod of highly- urbanized cities shall
receive a minimum monthly compensation corresponding to Salary Grade
twenty-seven
(27), as prescribed under R.A. 6758 and the implementing guidelines
issued
pursuant thereto.
TITLE FOUR. - THE
PROVINCECHAPTER 1 - ROLE
AND CREATION
OF THE PROVINCESEC. 459. Role of the
Province.
- The province, composed of a cluster of municipalities, or
municipalities
and component cities, and as a political and corporate unit of
government,
serves as a dynamic mechanism for developmental processes and effective
governance of local government units within its territorial
jurisdiction.
SEC. 460. Manner of Creation.
- A province may be created, divided, merged, abolished, or its
boundary
substantially altered, only by an Act of Congress and subject to
approval
by a majority of the votes cast in a plebiscite to be conducted by the
Comelec in the local government unit or units directly affected. The
plebiscite
shall be held within one hundred twenty (120) days from the date of
effectivity
of said Act, unless otherwise provided therein.cralaw:red
SEC. 461. Requisites for
Creation. - (a) A province may be created if it has an average
annual
income, as certified by the Department of Finance, of not less than
Twenty
million pesos (P=20,000,000.00) based on 1991 constant prices and
either
of the following requisites:chanrobles virtual law library
(i) a contiguous territory
of at least two thousand (2,000) square kilometers, as certified by the
Lands Management Bureau; or,
(ii) a population of
not less than two hundred fifty thousand (250,000) inhabitants as
certified
by the National Statistics Office:chanrobles virtual law library
Provided, That, the
creation thereof shall not reduce the land area, population, and income
of the original unit or units at the time of said creation to less than
the minimum requirements prescribed herein.cralaw:red
(b) The territory need
not be contiguous if it comprises two (2) or more islands or is
separated
by a chartered city or cities which do not contribute to the income of
the province.cralaw:red
(c) The average annual
income shall include the income accruing to the general fund, exclusive
of special funds, trust funds, transfers, and non-recurring income.cralaw:red
SEC. 462. Existing Sub-Provinces.
- Existing sub- provinces are hereby converted into regular
provinces
upon approval by a majority of the votes cast in a plebiscite to be
held
in the said subprovinces and the original provinces directly affected.
The plebiscite shall be conducted by the Comelec simultaneously with
the
national elections following the effectivity of this Code.cralaw:red
The new legislative
districts created as a result of such conversion shall continue to be
represented
in Congress by the duly-elected representatives of the original
districts
out of which said new provinces or districts were created until their
own
representatives shall have been elected in the next regular
congressional
elections and qualified.cralaw:red
The incumbent elected
officials of the said sub- provinces converted into regular provinces
shall
continue to hold office until June 30, 1992. Any vacancy occurring in
the
offices occupied by said incumbent elected officials, or resulting from
expiration of their terms of office in case of a negative vote in the
plebiscite
results, shall be filled by appointment by the President. The
appointees
shall hold office until their successors shall have been elected in the
regular local elections following the plebiscite mentioned herein and
qualified.
After effectivity of such conversion, the President shall fill up the
position
of governor of the newly-created province through appointment if none
has
yet been appointed to the same as hereinbefore provided, and shall also
appoint a vice-governor and the other members of the sangguniang
panlalawigan,
all of whom shall likewise hold office until their successors shall
have
been elected in the next regular local elections and qualified.cralaw:red
All qualified appointive
officials and employees in the career service of the said subprovinces
at the time of their conversion into regular provinces shall continue
in
office in accordance with civil service law, rules and regulations.
CHAPTER 2 - PROVINCIAN
OFFICIALS
IN GENERALSEC. 463. Officials of
the
Provincial Government. - (a) There shall be in each province a
governor,
avice-governor, members of the sangguniang panlalawigan, a secretary to
the sangguniang panlalawigan, a provincial treasurer, a provincial
assessor,
a provincial accountant, a provincial engineer, a provincial budget
officer,
a provincial planning and development coordinator, a provincial legal
officer,
a provincial administrator, a provincial health officer, a provincial
social
welfare and development officer, a provincial general services officer,
a provincial agriculturist, and a provincial veterinarian.
(b) In addition thereto,
the governor may appoint a provincial population officer, a provincial
natural resources and environment officer, a provincial cooperative
officer,
a provincial architect, and a provincial information officer. The
appointment
of a provincial population officer shall be optional in the province:
Provided,
however, That provinces which have existing population offices shall
continue
to maintain such offices for a period of five (5) years from the date
of
the effectivity of this Code, after which said offices shall become
optional.cralaw:red
(c) The sangguniang
panlalawigan may:chanrobles virtual law library
(1) Maintain existing
offices not mentioned in subsections (a) and (b) hereof;
(2) Create such other
offices as may be necessary to carry out the purposes of the provincial
government; or
(3) Consolidate the
functions of any office with those of another in the interest of
efficiency
and economy;
(d) Unless otherwise
provided herein, heads of departments and offices shall be appointed by
the governor with the concurrence of the majority of all the
sangguniang
panlalawigan members, subject to civil service law, rules and
regulations.
The sangguniang panlalawigan shall act on the appointment within
fifteen
(15) days from the date of its submission; otherwise the same shall be
deemed confirmed;
(e) Elective and appointive
provincial officials shall receive such compensation, allowances, and
other
emoluments as may be determined by law or ordinance, subject to the
budgetary
limitations on personal services prescribed under Title Five, Book II
of this Code: Provided, That, no increase in compensation shall take
effect
until after the expiration of the full term of all the elective
officials
approving such increase.cralaw:red
SEC. 464. Residence and
Office. - During the incumbency of the governor, he shall have his
official residence in the capital of the province. All elective and
appointive
provincial officials shall hold office in the provincial capital:
Provided,
That, upon resolution of the sangguniang panlalawigan, elective and
appointive
provincial officials may hold office in any component city or
municipality
within the province for a period of not more than seven (7) days for
any
given month.
CHAPTER 3 - OFFICIALS
AND
OFFICES COMMON TO ALL PROVINCESArticle One. The
Provincial
GovernorSEC. 465. The Chief
Executive:
Powers, Duties, Functions, and Compensation. - (a) The provincial
governor,
as the chief executive of the provincial government, shall exercise
such
powers and perform such duties and functions as provided by this Code
and
other laws.
(b) For efficient,
effective and economical governance the purpose of which is the general
welfare of the province and its inhabitants pursuant to Section 16 of
this
Code, the provincial governor shall:chanrobles virtual law library
(1) Exercise general
supervision and control over all programs, projects, services, and
activities
of the provincial government, and in this connection, shall:chanrobles virtual law library
(i) Determine the guidelines
of provincial policies and be responsible to the sangguniang
panlalawigan
for the program of government;
(ii) Direct the formulation
of the provincial development plan, with the assistance of the
provincial
development council, and upon approval thereof by the sangguniang
panlalawigan,
implement the same;
(iii)Present the program
of government and propose policies and projects for the consideration
of
the sangguniang panlalawigan at the opening of the regular session of
the
sangguniang panlalawigan every calendar year and as often as may be
deemed
necessary as the general welfare of the inhabitants and the needs of
the
provincial government may require;
(iv) Initiate and propose
legislative measures to the sangguniang panlalawigan and as often as
may
be deemed necessary, provide such information and data needed or
requested
by said sanggunian in the performance of its legislative functions;
(v) Appoint all officials
and employees whose salaries and wages are wholly or mainly paid out of
provincial funds and whose appointments are not otherwise provided for
in this Code, as well as those he may be authorized by law to appoint;
(vi) Represent the
province in all its business transactions and sign in its behalf all
bonds,
contracts, and obligations, and such other documents upon authority of
the sangguniang panlalawigan or pursuant to law or ordinance;
(vii) Carry out such
emergency measures as may be necessary during and in the aftermath of
man-made
and natural disasters and calamities;
(viii) Determine the
time, manner and place of payment of salaries or wages of the officials
and employees of the province, in accordance with law or ordinance;
(ix) Allocate and assign
office space to provincial and other officials and employees who, by
law
or ordinance, are entitled to such space in the provincial capitol and
other buildings owned or leased by the provincial government;
(x) Ensure that all
executive officials and employees of the province faithfully discharge
their duties and functions as provided by law and this Code, and cause
to be instituted administrative or judicial proceedings against any
official
or employee of the province who may have committed an offense in the
performance
of his official duties;
(xi) Examine the books,
records and other documents of all offices, officials, agents or
employees
of the province and, in aid of his executive powers and authority,
require
all national officials and employees stationed in the province to make
available to him such books, records, and other documents in their
custody,
except those classified by law as confidential;
(xii) Furnish copies
of executive orders issued by him to the Office of the President within
seventy-two (72) hours after their issuance;
(xiii) Visit component
cities and municipalities of the province at least once every six (6)
months
to deepen his understanding of problems and conditions, listen and give
appropriate counsel to local officials and inhabitants, inform the
officials
and inhabitants of component cities and municipalities of general laws
and ordinances which especially concern them, and otherwise conduct
visits
and inspections to ensure that the governance of the province will
improve
the quality of life of the inhabitants;
(xiv) Act on leave
applications of officials and employees appointed by him and the
commutation
of the monetary value of leave credits in accordance with law;
(xv) Authorize official
trips of provincial officials and employees outside of the province for
a period not exceeding thirty (30) days;
(xvi) Call upon any
national official or employee stationed in or assigned to the province
to advise him on matters affecting the province and to make
recommendations
thereon; coordinate with said official or employee in the formulation
and
implementation of plans, programs and projects; and when appropriate,
initiate
an administrative or judicial action against a national government
official
or employee who may have committed an offense in the performance of his
official duties while stationed in or assigned to the province;
(xvii) Authorize payment
for medical care, necessary transportation, subsistence, hospital or
medical
fees of provincial officials and employees who are injured while in the
performance of their official duties and functions, subject to
availability
of funds;
(xviii) Represent the
province in inter-provincial or regional sports councils or committees,
and coordinate the efforts of component cities or municipalities in the
regional or national palaro or sports development activities;
(xix) Conduct an annual
palarong panlalawigan, which shall feature traditional sports and
disciplines
included in national and international games, in coordination with the
Department of Education, Culture and Sports; and,
(xx) Submit to the
Office of the President the following reports: an annual report
containing
a summary of all matters pertinent to the management, administration
and
development of the province and all information and data relative to
its
political, social and economic conditions; and supplemental reports
when
unexpected events and situations arise at any time during the year,
particularly
when man-made or natural disasters or calamities affect the general
welfare
of the province, region or country;
(2) Enforce all laws
and ordinances relative to the governance of the province and the
exercise
of the appropriate corporate powers provided for under Section 22 of
this
Code, implement all approved policies, programs, projects, services and
activities of the province and, in addition to the foregoing, shall:chanrobles virtual law library
(i) Ensure that the
acts of the component cities and municipalities of the province and of
its officials and employees are within the scope of their prescribed
powers,
duties and functions;
(ii) Call conventions,
conferences, seminars, or meetings of any elective and appointive
officials
of the province and its component cities and municipalities, including
national officials and employees stationed in or assigned to the
province,
at such time and place and on such subject as he may deem important for
the promotion of the general welfare of the province and its
inhabitants;
(iii) Issue such executive
orders for the faithful and appropriate enforcement and execution of
laws
and ordinances;
(iv) Be entitled to
carry the necessary firearm within his territorial jurisdiction;
(v) In coordination
with the mayors of component cities and municipalities and the National
Police Commission, formulate the peace and order plan of the province
and
upon its approval, implement the same in accordance with R.A. No. 6975;
(vi) Call upon the
appropriate national law enforcement agencies to suppress disorder,
riot,
lawless violence, rebellion or sedition or to apprehend violators of
the
law when public interest so requires and the police forces of the
component
city or municipality where the disorder or violation is happening are
inadequate
to cope with the situation or the violators;
(3) Initiate and maximize
the generation of resources and revenues, and apply the same to the
implementation
of development plans, program objectives and priorities as provided for
under Section 18 of this Code, particularly those resources and
revenues
programmed for agro-industrial development and country-wide growth and
progress and, relative thereto, shall:chanrobles virtual law library
(i) Require each head
of an office or department to prepare and submit an estimate of
appropriations
for the ensuing calendar year, in accordance with the budget
preparation
process under Title Five, Book II of this Code; (ii) Prepare and submit
to the sanggunian for approval the executive and supplemental budgets
of
the province for the ensuing calendar year in the manner provided for
under
Title Five, Book II of this Code;
(iii) Ensure that all taxes
and other revenues of the province are collected, and that provincial
funds
are applied to the payment of expenses and settlement of obligations of
the province, in accordance with law or ordinance;
(iv) Issue licenses
and permits and suspend or revoke the same for any violation of the
conditions
upon which said licenses or permits had been issued, pursuant to law or
ordinance;
(v) Adopt adequate
measures to safeguard and conserve land, mineral, marine, forest and
other
resources of the province, in coordination with the mayors of component
cities and municipalities; provide efficient and effective property and
supply management in the province; and protect the funds, credits,
rights,
and other properties of the province; and;
(vi) Institute or cause
to be instituted administrative or judicial proceedings for violation
of
ordinances in the collection of taxes, fees or charges, and for the
recovery
of funds and property; and cause the province to be defended against
all
suits to ensure that its interests, resources and rights shall be
adequately
protected.cralaw:red
(4) Ensure the delivery
of basic services and the provision of adequate facilities as provided
for under Section 17 of this Code, and in addition thereto, shall:chanrobles virtual law library
(i) Ensure that the
construction and repair of roads and highways funded by the national
government
shall be, as far as practicable, carried out in a spatially contiguous
manner and in coordination with the construction and repair of the
roads
and bridges of the province and of its component cities and
municipalities;
and,
(ii) Coordinate the
implementation of technical services by national offices for the
province
and its component cities and municipalities, including public works and
infrastructure programs of the provincial government and its component
cities and municipalities;
(5) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
(c) The provincial
governor shall receive a minimum monthly compensation corresponding to
Salary Grade thirty (30) prescribed under R.A. No. 6758 and the
implementing
guidelines issued pursuant thereto.
Article Two. - The
Provincial
Vice-GovernorSEC. 466. Powers,
Duties,
and Compensation. - (a) The vice-governorshall:chanroblesvirtuallawlibrary
(1) Be the presiding
officer of the sangguniang panlalawigan and sign all warrants drawn on
the provincial treasury for all expenditures appropriated for the
operation
of the sangguniang panlalawigan;
(2) Subject to civil
service law, rules and regulations, appoint all officials and employees
of the sangguniang panlalawigan, except those whose manner of
appointment
is specifically provided in this Code;
(3) Assume the office
of the governor for the unexpired term of the latter in the event of
permanent
vacancy as provided for in Section 44, Book I of this Code;
(4) Exercise the powers
and perform the duties and functions of the governor in cases of
temporary
vacancy as provided for in Section 46, Book I of this Code; and cralaw:red
(5) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
(b) The vice-governor
shall receive a monthly compensation corresponding to Salary Grade
twenty-eight
(28) as prescribed under R.A. No. 6758 and the implementing guidelines
issued pursuant thereto.
Article Three. - The
Sangguniang
PanlalawiganSEC. 467. Composition.
- (a) The sangguniang panlalawigan, the legislative body of the
province,
shall be composed of the provincial vice-governor as presiding officer,
the regular sanggunian members, the president of the provincial chapter
of the liga ng mga barangay, the president of the panlalawigang
pederasyon
ng mga sangguniang kabataan, the president of the provincial federation
of sanggunian members of municipalities and component cities, and the
sectoral
representatives, as members.
(b) In addition thereto,
there shall be three (3) sectoral representatives: one (1) from the
women;
and as shall be determined by the sanggunian concerned within ninety
(90)
days prior to the holding of the local elections, one (1) from the
agricultural
or industrial workers; and one (1) from the other sectors, including
the
urban poor, indigenous cultural communities, or disabled persons.cralaw:red
(c) The regular members
of the sangguniang panlalawigan and the sectoral representatives shall
be elected in the manner as may be provided for by law.cralaw:red
SEC. 468. Powers, Duties,
Functions and Compensation. - (a) The sangguniang panlalawigan, as
the legislative body of the province, shall enact ordinances, approve
resolutions
and appropriate funds for the general welfare of the province and its
inhabitants
pursuant to Section 16 of this Code and in the proper exercise of the
corporate
powers of the province as provided for under Section 22 of this Code,
and
shall:chanrobles virtual law library
(1) Approve ordinances
and pass resolutions necessary for an efficient and effective
provincial
government and, in this connection, shall:chanrobles virtual law library
(i) Review all ordinances
approved by the sanggunians of component cities and municipalities and
executive orders issued by the mayors of said component units to
determine
whether these are within the scope of the prescribed powers of the
sanggunian
and of the mayor;
(ii) Maintain peace
and order by enacting measures to prevent and suppress lawlessness,
disorder,
riot, violence, rebellion or sedition and impose penalties for the
violation
of said ordinances;
(iii) Approve ordinances
imposing a fine not exceeding Five thousand pesos (P=5,000.00) or
imprisonment
not exceeding one (1) year, or both in the discretion of the court, for
the violation of a provincial ordinance;
(iv) Adopt measures to protect
the inhabitants of the province from the harmful effects of man-made or
natural disasters and calamities, and to provide relief services and
assistance
for victims during and in the aftermath of said disasters and
calamities
and their return to productive livelihood following said events;
(v) Enact ordinances
intended to prevent, suppress and impose appropriate penalties for
habitual
drunkenness in public places, vagrancy, mendicancy, prostitution,
establishment
and maintenance of houses of ill repute, gambling and other prohibited
games of chance, fraudulent devices and ways to obtain money or
property,
drug addiction, maintenance of drug dens, drug pushing, juvenile
delinquency,
the printing, distribution or exhibition of obscene or pornographic
materials
or publications, and such other activities inimical to the welfare and
morals of the inhabitants of the province;
(vi) Protect the environment
and impose appropriate penalties for acts which endanger the
environment,
such as dynamite fishing and other forms of destructive fishing,
illegal
logging and smuggling of logs, smuggling of natural resources products
and of endangered species of flora and fauna, slash and burn farming,
and
such other activities which result in pollution, acceleration of
eutrophication
of rivers and lakes, or of ecological imbalance;
(vii) Subject to the
provisions of this Code and pertinent laws, determine the powers and
duties
of officials and employees of the province;
(viii) Determine the
positions and the salaries, wages, allowances and other emoluments and
benefits of officials and employees paid wholly or mainly from
provincial
funds and provide for expenditures necessary for the proper conduct of
programs, projects, services, and activities of the provincial
government;
(ix) Authorize the
payment of compensation to a qualified person not in the government
service
who fills up a temporary vacancy, or grant honorarium to any qualified
official or employee designated to fill a temporary vacancy in a
concurrent
capacity, at the rate authorized by law;
(x) Provide a mechanism
and the appropriate funds therefor, to ensure the safety and protection
of all provincial government property, public documents, or records
such
as those relating to property inventory, land ownership, records of
births,
marriages, deaths, assessments, taxation, accounts, business permits,
and
such other records and documents of public interest in the offices and
departments of the provincial government; and cralaw:red
(xi) When the finances of
the provincial government allow, provide for additional allowances and
other benefits to judges, prosecutors, public elementary and high
school
teachers, and other national government officials stationed or assigned
to the province.cralaw:red
(2) Generate and maximize
the use of resources and revenues for the development plans, program
objectives
and priorities of the province as provided for under Section 18 of this
Code, with particular attention to agro-industrial development and
country-wide
growth and progress and relative thereto, shall:chanrobles virtual law library
(i) Enact the annual
and supplemental appropriations of the provincial government and
appropriate
funds for specific programs, projects, services and activities of the
province,
or for other purposes not contrary to law, in order to promote the
general
welfare of the province and its inhabitants;
(ii) Subject to the
provisions of Book II of this Code and applicable laws and upon the
majority
vote of all the members of the sangguniang panlalawigan, enact
ordinances
levying taxes, fees and charges, prescribing the rates thereof for
general
and specific purposes, and granting tax exemptions, incentives or
reliefs;
(iii) Subject to the
provisions of Book II of this Code and applicable laws and upon the
majority
vote of all the members of the sangguniang panlalawigan, authorize the
provincial governor to negotiate and contract loans and other forms of
indebtedness;
(iv) Subject to the
provisions of Book II of this Code and applicable laws and upon the
majority
vote of all the members of the sangguniang panlalawigan, enact
ordinances
authorizing the floating of bonds or other instruments of indebtedness,
for the purpose of raising funds to finance development projects;
(v) Appropriate funds
for the construction and maintenance or the rental of buildings for the
use of the province; and upon the majority vote of all the members of
the
sangguniang panlalawigan, authorize the provincial governor to lease to
private parties such public buildings held in a proprietary capacity,
subject
to existing laws, rules and regulations;
(vi) Prescribe reasonable
limits and restraints on the use of property within the jurisdiction of
the province;
(vii) Review the comprehensive
land use plans and zoning ordinances of component cities and
municipalities
and adopt a comprehensive provincial land use plan, subject to
(viii) Adopt measures to
enhance the full implementation of the national agrarian reform program
in coordination with the Department of Agrarian Reform;
(3) Subject to the
provisions of Book II of this Code, grant franchises, approve the
issuance
of permits or licenses, or enact ordinances levying taxes, fees and
charges
upon such conditions and for such purposes intended to promote the
general
welfare of the inhabitants of the province, and pursuant to this
legislative
authority, shall:chanrobles virtual law library
(i) Fix and impose
reasonable fees and charges for all services rendered by the provincial
government to private persons or entities; and cralaw:red
(ii) Regulate and fix
the license fees for such activities as provided for under this Code.cralaw:red
(4) Approve ordinances
which shall ensure the efficient and effective delivery of the basic
services
and facilities as provided for under Section 17 of this Code, and, in
addition
to said services and facilities, shall:chanrobles virtual law library
(i) Adopt measures
and safeguards against pollution and for the preservation of the
natural
ecosystem in the province, in consonance with approved standards on
human
settlements and environmental sanitation;
(ii) Subject to applicable
laws, facilitate or provide for the establishment and maintenance of a
waterworks system or district waterworks for supplying water to
inhabitants
of component cities and municipalities;
(iii) Subject
to the availability of funds and to existing laws, rules and
regulations,
provide for the establishment and operation of vocational and technical
schools and similar post-secondary institutions; and, with the approval
of the Department of Education, Culture and Sports and subject to
existing
laws on tuition fees, fix reasonable tuition fees and other school
charges
in educational institutions supported by the provincial government;
(iv) Establish a scholarship
fund for the poor but deserving students in schools located within its
jurisdiction or for students residing within the province;
(v) Approve measures and
adopt quarantine regulations to prevent the introduction and spread of
diseases within its territorial jurisdiction;
(vi) Provide for the
care of paupers, the aged, the sick, persons of unsound mind, abandoned
minors, abused children, disabled persons, juvenile delinquents, drug
dependents,
and other needy and disadvantaged persons, particularly children and
youth
below eighteen (18) years of age; subject to availability of funds,
establish
and support the operation of centers and facilities for said needy and
disadvantaged persons; and facilitate efforts to promote the welfare of
families below the poverty threshold, the disadvantaged, and the
exploited;
(vii) Establish and
provide for the maintenance and improvement of jails and detention
centers,
institute a sound jail management program, and appropriate funds for
the
subsistence of detainees and convicted prisoners in the province;
(viii) Establish a
provincial council whose purpose is the promotion of culture and the
arts,
coordinate with government agencies and non-governmental organizations
and, subject to the availability of funds, appropriate funds for the
support
and development of the same;
(ix) Establish a provincial
council for the elderly which shall formulate policies and adopt
measures
mutually beneficial to the elderly and to the province; and subject to
the availability of funds, appropriate funds to support programs and
projects
for the elderly; and provide incentives for non- governmental agencies
and entities to support the programs and projects of the elderly; and cralaw:red
(5) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
(b) The members of
the sangguniang panlalawigan shall receive a minimum monthly
compensation
corresponding to Salary Grade twenty-seven (27) as prescribed under
R.A.
6758 and the implementing guidelines issued pursuant thereto.
TITLE FIVE. -
APPOINTIVE LOCAL
OFFICIALS COMMON TO ALL MUNICIPALITIES, CITIES AND PROVINCESArticle One. -
Secretary to
the SanggunianSEC. 469.
Qualifications,
Powers and Duties. - (a) There shall be a secretary to the
sanggunian
who shall be a career official with the rank and salary equal to a head
of department or office.
(b) No person shall
be appointed secretary to the sanggunian unless he is a citizen of the
Philippines, a resident of the local government unit concerned, of good
moral character, a holder of a college degree preferably in law,
commerce
or public administration from a recognized college or university, and a
first grade civil service eligible or its equivalent. The appointment
of
a secretary to the sanggunian is mandatory for provincial, city and
municipal
governments.cralaw:red
(c) The secretary to
the sanggunian shall take charge of the office of the secretary to the
sanggunian and shall:chanrobles virtual law library
(1) Attend meetings
of the sanggunian and keep a journal of its proceedings;
(2) Keep the seal of
the local government unit and affix the same with his signature to all
ordinances, resolutions, and other official acts of the sanggunian and
present the same to the presiding officer for his signature;
(3) Forward to the
governor or mayor, as the case may be, for approval, copies of
ordinances
enacted by the sanggunian and duly certified by the presiding officer,
in the manner provided in Section 54 under Book I of this Code;
(4) Forward to the
sanggunian panlungsod or bayan concerned, in the case of the
sangguniang
barangay, and to the sangguniang panlalawigan concerned, in the case of
the sangguniang panlungsod of component cities or sangguniang bayan,
copies
of duly approved ordinances, in the manner provided in Sections 56 and
57 under Book I of this Code;
(5) Furnish, upon request
of any interested party, certified copies of records of public
character
in his custody, upon payment to the treasurer of such fees as may be
prescribed
by ordinance;
(6) Record in a book
kept for the purpose, all ordinances and resolutions enacted or adopted
by the sanggunian, with the dates of passage and publication thereof;
(7) Keep his office
and all non-confidential records therein open to the public during the
usual business hours;
(8) Translate into
the dialect used by the majority of the inhabitants all ordinances and
resolutions immediately after their approval, and cause the publication
of the same together with the original version in the manner provided
under
this Code; and cralaw:red
(9) Take custody of the local
archives and, where applicable, the local library and annually account
for the same; and cralaw:red
(d) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance relative to his position.
Article Two- The
TreasurerSEC. 470. Appointment,
Qualifications,
Powers, and Duties.- (a) The treasurer shall be appointed by the
Secretary
of Finance from a list of at least three (3) ranking, eligible
recommendees
of the governor or mayor, as the case may be, subject to civil service
law, rules and regulations.
(b) The treasurer shall
be under the administrative supervision of the governor or mayor, as
the
case may be, to whom he shall report regularly on the tax collection
efforts
in the local government unit;
(c) No person shall
be appointed treasurer unless he is a citizen of the Philippines, a
resident
of the local government unit concerned, of good moral character, a
holder
of a college degree preferably in commerce, public administration or
law
from a recognized college or university, and a first grade civil
service
eligible or its equivalent. He must have acquired experience in
treasury
or accounting service for at least five (5) years in the case of the
city
or provincial treasurer, and three (3) years in the case of the
municipal
treasurer. The appointment of a treasurer shall be mandatory for
provincial,
city and municipal governments;
(d) The treasurer shall
take charge of the treasury office, perform the duties provided for
under
Book II of this Code, and shall:chanrobles virtual law library
(1) Advise the governor
or mayor, as the case may be, the sanggunian, and other local
government
and national officials concerned regarding disposition of local
government
funds, and on such other matters relative to public finance;
(2) Take custody of
and exercise proper management of the funds of the local government
unit
concerned;
(3) Take charge of
the disbursement of all local government funds and such other funds the
custody of which may be entrusted to him by law or other competent
authority;
(4) Inspect private
commercial and industrial establishments within the jurisdiction of the
local government unit concerned in relation to the implementation of
tax
ordinances, pursuant to the provisions under Book II of this Code;
(5) Maintain and update
the tax information system of the local government unit;
(6) In the case of
the provincial treasurer, exercise technical supervision over all
treasury
offices of component cities and municipalities; and cralaw:red
(e) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
SEC. 471. Assistant Treasurer.
- (a) An assistant treasurer may be appointed by the Secretary of
Finance
from a list of at least three (3) ranking, eligible recommendees of the
governor or mayor, subject to civil service law, rules and regulations.cralaw:red
(b) No person shall be appointed
assistant treasurer unless he is a citizen of the Philippines, a
resident
of the local government unit concerned, of good moral character, a
holder
of a college degree preferably in commerce, public administration, or
law
from a recognized college or university, and a first grade civil
service
eligible or its equivalent. He must have acquired at least five (5)
years
experience in the treasury or accounting service in the case of the
city
or provincialassistant treasurer, and three (3) years in the case of
the
municipal assistant treasurer. The appointment of an assistant
treasurer
shall be optional for provincial, city and municipal governments;
(c) The assistant treasurer
shall assist the treasurer and perform such duties as the latter may
assign
to him. He shall have authority to administer oaths concerning notices
and notifications to those delinquent in the payment of the real
property
tax and concerning official matters relating to the accounts of the
treasurer
or otherwise arising in the offices of the treasurer and the assessor.
Article Three. - The
AssessorSEC. 472
Qualifications,
Powers and Duties. - (a) No person shall be appointed assessor
unless
he is a citizen of the Philippines, a resident of the local government
unit concerned, of good moral character, a holder of a college degree
preferably
in civil or mechanical engineering, commerce, or any other related
course
from a recognized college or university, and a first grade civil
service
eligible or its equivalent. He must have acquired experience in real
property
assessment work or in any related field for at least five (5) years in
the case of the city or provincial assessor, and three (3) years in the
case of the municipal assessor. The appointment of an assessor shall be
mandatory for provincial, city and municipal governments.
(b) The assessor shall
take charge of the assessor's office, perform the duties provided for
under
Book II of this Code, and shall:chanrobles virtual law library
(1) Ensure that all
laws and policies governing the appraisal and assessment of real
properties
for taxation purposes are properly executed;
(2) Initiate, review,
and recommend changes in policies and objectives, plans and programs,
techniques,
procedures and practices in the valuation and assessment of real
properties
for taxation purposes;
(3) Establish a systematic
method of real property assessment;
(4) Install and maintain
a real property identification and accounting system,
(5) Prepare, install
and maintain a system of tax mapping, showing graphically all property
subject to assessment and gather all data concerning the same;
(6) Conduct frequent
physical surveys to verify and determine whether all real properties
within
the province are properly listed in the assessment rolls;
(7) Exercise the functions
of appraisal and assessment primarily for taxation purposes of all real
properties in the local government unit concerned;
(8) Prepare a schedule
of the fair market value for the different classes of real properties,
in accordance with Title Two under Book II of this Code;
(9) Issue, upon request
of any interested party, certified copies of assessment records of real
property and all other records relative to its assessment, upon payment
of a service charge or fee to the treasurer;
(10) Submit every semester
a report of all assessments, as well as cancellations and modifications
of assessments to the local chief executive and the sanggunian
concerned;
(11) In the case of
the assessor of a component city or municipality attend, personally or
through an authorized representative, all sessions of the local board
of
assessment appeals whenever his assessment is the subject of the
appeal,
and present or submit any information or record in his possession as
may
be required by the board; and,
(12) In the case of
the provincial assessor, exercise technical supervision and visitorial
functions over all component city and municipal assessors, coordinate
with
component city or municipal assessors in the conduct of tax mapping
operations
and all other assessment activities, and provide all forms of
assistance
therefor: Provided, however, That, upon full provision by the component
city or municipality concerned to its assessor's office of the minimum
personnel , equipment, and funding requirements as may be prescribed by
the Secretary of Finance, such functions shall be delegated to the said
city or municipal assessor; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
SEC. 473. Assistant Assessor.
- (a) No person shall be appointed assistant assessor unless he is a
citizen
of the Philippines, a resident of the local government unit concerned,
of good moral character, a holder of a college degree preferably in
civil
or mechanical engineering, commerce, or any related course from a
recognized
college or university, and a first grade civil service eligible or its
equivalent. He must have acquired experience in assessment or in any
related
field for at least three (3) years in the case of the city or
provincial
assistant assessor, and one (1) year in the case of the city or
provincial
assistant assessor. The appointment of an assistant assessor shall be
optional
for provincial, city and municipal governments.cralaw:red
(b) The assistant assessor
shall assist the assessor and perform such other duties as the latter
may
assign to him. He shall have the authority to administer oaths on all
declarations
of real property for purposes of assessment.
Article Four. - The
AccountantSEC. 474. Qualifications,
Powers and Duties. - (a) No person shall be appointed accountant
unless
he is a citizen of the Philippines, a resident of the local government
unit concerned, of good moral character, and a certified public
accountant.
He must have acquired experience in the treasury or accounting service
for at least five (5) years in the case of the provincial or city
accountant,
and three (3) years in the case of the municipal accountant. The
appointment
of an accountant is mandatory for the provincial, city and municipal
governments.
(b) The accountant
shall take charge of both the accounting and internal audit services of
the local government unit concerned and shall:chanrobles virtual law library
(1) Install and maintain
an internal audit system in the local government unit concerned;
(2) Prepare and submit
financial statements to the governor or mayor, as the case may be, and
to the sanggunian concerned;
(3) Apprise the sanggunian
and other local government officials on the financial condition and
operations
of the local government unit concerned;
(4) Certify to the
availability of budgetary allotment to which expenditures and
obligations
may be properly charged;
(5) Review supporting
documents before preparation of vouchers to determine completeness of
requirements;
(6) Prepare statements
of cash advances, liquidation, salaries, allowances, reimbursements and
remittances pertaining to the local government unit;
(7) Prepare statements
of journal vouchers and liquidation of the same and other adjustments
related
thereto;
(8) Post individual
disbursements to the subsidiary ledger and index cards;
(9) Maintain individual
ledgers for officials and employees of the local government unit
pertaining
to payrolls and deductions;
(10) Record and post
in index cards details of purchased furniture, fixtures, and equipment,
including disposal thereof, if any;
(11) Account for all
issued requests for obligations and maintain and keep all records and
reports
related thereto;
(12) Prepare journals
and the analysis of obligations and maintain and keep all records and
reports
related thereto; and cralaw:red
(13) Exercise such
other powers and perform such other duties and functions as may be
provided
by law or ordinance.cralaw:red
(c) The incumbent chief accountant
in the office of the treasurer shall be given preference in the
appointment
to the position of accountant.
Article Five. - The
Budget OfficerSEC. 475.
Qualifications,
Powers and Duties. - (a) No person shall be appointed budget
officer
unless he is a citizen of the Philippines, a resident of the local
government
unit concerned, of good moral character, a holder of a college degree
preferably
in accounting, economics, public administration or any related course
from
a recognized college or university, and a first grade civil service
eligible
or its equivalent. He must have acquired experience in government
budgeting
or in any related field for at least five (5) years in the case of the
provincial or city budget officer, and at least three (3) years in the
case of the municipal budget officer. The appointment of a budget
officer
shall be mandatory for the provincial, city, and municipal governments.
(b) The budget officer shall take charge of the budget office and shall:chanroblesvirtuallawlibrary
(1) Prepare forms,
orders, and circulars embodying instructions on budgetary and
appropriation
matters for the signature of the governor or mayor, as the case may be;
(2) Review and consolidate
the budget proposals of different departments and offices of the local
government unit;
(3) Assist the governor
or mayor, as the case may be, in the preparation of the budget and
during
budget hearings;
(4) Study and evaluate
budgetary implications of proposed legislation and submit comments and
recommendations thereon;
(5) Submit periodic
budgetary reports to the Department of Budget and Management; (6)
Coordinate
with the treasurer, accountant, and the planning and development
coordinator
for the purpose of budgeting;
(7) Assist the sanggunian
concerned in reviewing the approved budgets of component local
government
units;
(8) Coordinate with the planning
and development coordinator in the formulation of the local government
unit development plan; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.cralaw:red
(d) The appropriations
for personal services of the budget officer provided under the
Department
of Budget and Management shall, upon effectivity of this Code, be
transferred
to the local government unit concerned. Thereafter, the appropriations
for personal services of the budget officer shall be provided for in
full
in the budget of the local government unit.
Article Six. - The
Planning
and Development CoordinatorSEC. 476. Qualifications,
Powers and Duties. - (a) No person shall be appointed planning and
development coordinator unless he is a citizen of the Philippines, a
resident
of the local government unit concerned, of good moral character, a
holder
of a college degree preferably in urban planning, development studies,
economics, public administration, or any related course from a
recognized
college or university, and a first grade civil service eligible or its
equivalent. He must have acquired experience in development planning or
in any related field for at least five (5) years in the case of the
provincial
or city planning and development coordinator, and three (3) years in
the
case of the municipal planning and development coordinator. The
appointment
of a planning and development coordinator shall be mandatory for
provincial,
city and municipal governments.
(b) The planning and
development coordinator shall take charge of the planning and
development
office and shall:chanrobles virtual law library
(1) Formulate integrated
economic, social, physical, and other development plans and policies
for
consideration of the local government development council;
(2) Conduct continuing
studies, researches, and training programs necessary to evolve plans
and
programs for implementation;
(3) Integrate and coordinate
all sectoral plans and studies undertaken by the different functional
groups
or agencies;
(4) Monitor and evaluate
the implementation of the different development programs, projects, and
activities in the local government unit concerned in accordance with
the
approved development plan;
(5) Prepare comprehensive
plans and other development planning documents for the consideration of
the local development council;
(6) Analyze the income
and expenditure patterns, and formulate and recommend fiscal plans and
policies for consideration of the finance committee of the local
government
unit concerned as provided under Title Five, Book II of this Code;
(7) Promote people
participation in development planning within the local government unit
concerned;
(8) Exercise supervision
and control over the secretariat of the local development council; and cralaw:red
(c) Exercise such other
powers and perform such other functions and duties as may be prescribed
by law or ordinance.
Article Seven. - The
EngineerSEC. 477. Qualifications,
Powers and Duties. - (a) No person shall be appointed engineer
unless
he is a citizen of the Philippines, a resident of the local government
unit concerned, of good moral character, and a licensed civil engineer.
He must have acquired experience in the practice of his profession for
at least five (5) years in the case of the provincial or city engineer,
and three (3) years in the case of the municipal engineer. The
appointment
of an engineer shall be mandatory for the provincial, city, and
municipal
governments. The city and municipal engineer shall also act as the
local
building official.
(b) The engineer shall
take charge of the engineering office and shall:chanrobles virtual law library
(1) Initiate, review
and recommend changes in policies and objectives, plans and programs,
techniques,
procedures and practices in infrastructure development and public works
in general of the local government unit concerned;
(2) Advise the governor
or mayor, as the case may be, on infrastructure, public works, and
other
engineering matters;
(3) Administer, coordinate,
supervise, and control the construction, maintenance, improvement, and
repair of roads, bridges, and other engineering and public works
projects
of the local government unit concerned;
(4) Provide engineering
services to the local government unit concerned, including
investigation
and survey, engineering designs, feasibility studies, and project
management;
(5) In the case of
the provincial engineer, exercise technical supervision over all
engineering
offices of component cities and municipalities; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Eight. - The
Health
OfficerSEC. 478.
Qualifications,
Powers and Duties. - (a) No person shall be appointed health
officer
unless he is a citizen of the Philippines, a resident of the local
government
unit concerned, of good moral character, and a licensed medical
practitioner.
He must have acquired experience in the practice of his profession for
at least five (5) years in the case of the provincial or city health
officer,
and three (3) years in the case of the municipal health officer. The
appointment
of a health officer shall be mandatory for provincial, city and
municipal
governments.
(b) The health officer
shall take charge of the office on health and shall:chanrobles virtual law library
(1) Take charge of
the office on health services, supervise the personnel and staff of
said
office, formulate program implementation guidelines and rules and
regulations
for the operation of the said office for the approval of the governor
or
mayor, as the case may be, in order to assist him in the efficient,
effective
and economical implementation of a health services program geared to
implementation
of health-related projects and activities;
(2) Formulate measures
for the consideration of the sanggunian and provide technical
assistance
and support to the governor or mayor, as the case may be, in carrying
out
activities to ensure the delivery of basic services and provision of
adequate
facilities relative to health services provided under Section 17 of
this
Code;
(3) Develop plans and
strategies and upon approval thereof by the governor or mayor as the
case
may be, implement the same, particularly those which have to do with
health
programs and projects which the governor or mayor, is empowered to
implement
and which the sanggunian is empowered to provide for under this Code;
(4) In addition to
the foregoing duties and functions, the health officer shall :chanrobles virtual law library
(i) Formulate and implement
policies, plans, programs and projects to promote the health of the
people
in the local government unit concerned;
(ii) Advise the governor
or mayor, as the case may be, and the sanggunian on matters pertaining
to health;
(iii) Execute and enforce
all laws, ordinances and regulations relating to public health;
(iv) Recommend to the
sanggunian, through the local health board, the passage of such
ordinances
as he may deem necessary for the preservation of public health;
(v) Recommend the prosecution
of any violation of sanitary laws, ordinances or regulations;
(vi) Direct the sanitary
inspection of all business establishments selling food items or
providing
accommodations such as hotels, motels, lodging houses, pension houses,
and the like, in accordance with the Sanitation Code;
(vii) Conduct health
information campaigns and render health intelligence services;
(viii) Coordinate with
other government agencies and non-governmental organizations involved
in
the promotion and delivery of health services; and cralaw:red
(ix) In the case of
the provincial health officer, exercise general supervision over health
officers of component cities and municipalities; and cralaw:red
(5) Be in the frontline
of health services delivery, particularly during and in the aftermath
of
man-made and natural disasters and calamities; and cralaw:red
(c) Exercise such other powers
and perform such other duties and functions as may be prescribed by law
or ordinance.
Article Nine. - The
Civil RegistrarSEC. 479. Qualifications,
Powers and Duties. - (a) No person shall be appointed civil
registrar
unless he is a citizen of the Philippines, a resident of the local
government
unit concerned, of good moral character, a holder of a college degree
from
a recognized college or university, and a first grade civil service
eligible
or its equivalent. He must have acquired experience in civil registry
work
for at least five (5) years in the case of the city civil registrar and
three (3) years in the case of the municipal civil registrar. The
appointment
of a civil registrar shall be mandatory for city and municipal
governments.
(b) The civil registrar
shall be responsible for the civil registration program in the local
government
unit concerned, pursuant to the Civil Registry Law, the Civil Code, and
other pertinent laws, rules and regulations issued to implement them.cralaw:red
(c) The Civil Registrar
shall take charge of the office of the civil registry and shall:chanrobles virtual law library
(1) Develop plans and
strategies and upon approval thereof by the governor or mayor, as the
case
may be, implement the same, particularly those which have to do with
civil
registry programs and projects which the mayor is empowered to
implement
and which the sanggunian is empowered to provide for under this Code;
(2) In addition to
the foregoing duties and functions, the civil registrar shall:chanrobles virtual law library
(i) Accept all registrable
documents and judicial decrees affecting the civil status of persons;
(ii) File, keep and
preserve in a secure place the books required by law;
(iii)Transcribe and
enter immediately upon receipt all registrable documents and judicial
decrees
affecting the civil status of persons in the appropriate civil registry
books;
(iv) Transmit to the
Office of the Civil Registrar- General, within the prescribed period,
duplicate
copies of registered documents required by law;
(v) Issue certified
transcripts or copies of any certificate or registered documents upon
payment
of the prescribed fees to the treasurer;
(vi) Receive applications
for the issuance of a marriage license and, after determining that the
requirements and supporting certificates and publication thereof for
the
prescribed period have been complied with, issue the license upon
payment
of the authorized fee to the treasurer;
(vii)Coordinate with
the National Statistics Office in conducting educational campaigns for
vital registration and assist in the preparation of demographic and
other
statistics for the local government unit concerned; and cralaw:red
(3) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Ten. - The
AdministratorSEC. 480. Qualifications,
Term, Powers and Duties. - (a) No person shall be appointed
administrator
unless he is a citizen of the Philippines, a resident of the local
government
unit concerned, of good moral character, a holder of a college degree
preferably
in public administration, law, or any other related course from a
recognized
college or university, and a first grade civil service eligible or its
equivalent. He must have acquired experience in management and
administration
work for at least five (5) years in the case of the provincial or city
administrator, and three (3) years in the case of the municipal
administrator.
The term of administrator is coterminous with that of his appointing
authority.
The appointment of an administrator shall be mandatory for the
provincial
and city governments, and optional for the municipal government.
(b) The administrator
shall take charge of the office of the administrator and shall:chanrobles virtual law library
(1) Develop plans and strategies
and upon approval thereof by the governor or mayor, as the case may be,
implement the same particularly those which have to do with the
management
and administration-related programs and projects which the governor or
mayor is empowered to implement and which the sanggunian is empowered
to
provide for under this Code;
(2) In addition to
the foregoing duties and functions, the administrator shall:chanrobles virtual law library
(i) Assist in the coordination
of the work of all the officials of the local government unit, under
the
supervision, direction, and control of the governor or mayor, and for
this
purpose, he may convene the chiefs of offices and other officials of
the
local government unit;
(ii) Establish and
maintain a sound personnel program for the local government unit
designed
to promote career development and uphold the merit principle in the
local
government service;
(iii) Conduct a continuing
organizational development of the local government unit with the end in
view of instituting effective administrative reforms;
(3) Be in the frontline
of the delivery of administrative support services, particularly those
related to the situations during and in the aftermath of man-made and
natural
disasters and calamities;
(4) Recommend to the
sanggunian and advise the governor and mayor, as the case may be, on
all
other matters relative to the management and administration of the
local
government unit; and cralaw:red
(5) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Eleven. - The
Legal
OfficerSEC. 481. Qualifications,
Term, Powers and Duties. - (a) No person shall be appointed legal
officer
unless he is a citizen of the Philippines, a resident of the local
government
unit concerned, of good moral character, and a member of the Philippine
Bar. He must have practiced his profession for at least five (5) years
in the case of the provincial and city legal officer, and three (3)
years
in the case of the municipal legal officer. The term of the legal
officer
shall be coterminous with that of his appointing authority. The
appointment
of legal officer shall be mandatory for the provincial and city
governments
and optional for the municipal government.
(b) The legal officer,
the chief legal counsel of the local government unit, shall take charge
of the office of legal services and shall:chanrobles virtual law library
(1) Formulate measures
for the consideration of the sanggunian and provide legal assistance
and
support to the governor or mayor, as the case may be, in carrying out
the
delivery of basic services and provisions of adequate facilities as
provided
for under Section 17 of this Code;
(2) Develop plans and
strategies and upon approval thereof by the governor or mayor, as the
case
may be, implement the same, particularly those which have to do with
programs
and projects related to legal services which the governor or mayor is
empowered
to implement and which the sanggunian is empowered to provide for under
this Code.cralaw:red
(3) In addition to
the foregoing duties and functions, the legal officer shall:chanrobles virtual law library
(i) Represent the local
government unit in all civil actions and special proceedings wherein
the
local government unit or any official thereof, in his official
capacity,
is a party: Provided, That, in actions or proceedings where a component
city or municipality is a party adverse to the provincial government or
to another component city or municipality, a special legal officer may
be employed to represent the adverse party;
(ii) When required
by the governor, mayor or sanggunian, draft ordinances, contracts,
bonds,
leases and other instruments, involving any interest of the local
government
unit; and provide comments and recommendations on any instruments
already
drawn;
(iii) Render his opinion
in writing on any question of law when requested to do so by the
governor,
mayor, or sanggunian;
(iv) Investigate or
cause to be investigated any local official or employee for
administrative
neglect or misconduct in office, and recommend appropriate action to
the
governor, mayor or sanggunian, as the case may be;
(v) Investigate or
cause to be investigated any person, firm or corporation holding any
franchise
or exercising any public privilege for failure to comply with any term
or condition in the grant of such franchise or privilege, and
recommending
appropriate action to the governor, mayor or sanggunian, as the case
may
be;
(vi) When directed
by the governor, mayor, or sanggunian, initiate and prosecute in the
interest
of the local government unit concerned any civil action on any bond,
lease
or other contract upon any breach or violation thereof; and cralaw:red
(vii) Review and submit
recommendations on ordinances approved and executive orders issued by
component
units;
(3) Recommend measures
to the sanggunian and advise the governor or mayor as the case may be
on
all other matters related to upholding the rule of law ;
(4) Be in the frontline
of protecting human rights and prosecuting any violations thereof,
particularly
those which occur during and in the aftermath of man-made or natural
disasters
or calamities; and cralaw:red
(5) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Twelve. - The
AgriculturistSEC. 482.
Qualifications,
Powers and Duties. - (a) No person shall be appointed agriculturist
unless he is a citizen of the Philippines, a resident of the local
government
unit concerned, of good moral character, a holder of a college degree
in
agriculture or any related course from a recognized college or
university,
and a first grade civil service eligible or its equivalent. He must
have
practiced his profession in agriculture or acquired experience in a
related
field for at least five (5) years in the case of the provincial and
city
agriculturist, and three (3) years in the case of the municipal
agriculturist.
The position of the agriculturist shall be mandatory for the provincial
government and optional for the city and municipal governments.
(b) The agriculturist
shall take charge of the office for agricultural services, and shall:chanrobles virtual law library
(1) Formulate measures
for the approval of the sanggunian and provide technical assistance and
support to the governor or mayor, as the case may be, in carrying out
said
measures to ensure the delivery of basic services and provision of
adequate
facilities relative to agricultural services as provided for under
Section
17 of this Code;
(2) Develop plans and
strategies and upon approval thereof by the governor or mayor, as the
case
may be, implement the same, particularly those which have to do with
agricultural
programs and projects which the governor or mayor is empowered to
implement
and which the sanggunian us empowered to provide for under this Code;
(3) In addition to
the foregoing duties and functions, the agriculturist shall:chanrobles virtual law library
(i) Ensure that maximum
assistance and access to resources in the production, processing and
marketing
of agricultural and aqua-cultural and marine products are extended to
farmers,
fishermen and local entrepreneurs;
(ii) Conduct or cause
to be conducted location-specific agricultural researches and assist in
making available the appropriate technology arising out of and
disseminating
information on basic research on crops, preventive and control of plant
diseases and pests, and other agricultural matters which will maximize
productivity;
(iii) Assist the governor
or mayor, as the case may be, in the establishment and extension
services
of demonstration farms or aqua-culture and marine products;
(iv) Enforce rules
and regulations relating to agriculture and aquaculture;
(v) Coordinate with
government agencies and non- governmental organizations which promote
agricultural
productivity through appropriate technology compatible with
environmental
integrity;
(4) Be in the frontline
of delivery of basic agricultural services, particularly those needed
for
the survival of the inhabitants during and in the aftermath of man-made
and natural disasters; (5) Recommend to the sanggunian and advise the
governor
or mayor, as the case may be, on all other matters related to
agriculture
and aqua-culture which will improve the livelihood and living
conditions
of the inhabitants; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Thirteen. -
The Social
Welfare and Development OfficerSEC. 483.
Qualifications,
Powers and Duties. - (a) No person shall be appointed social
welfare
and development officer unless he is a citizen of the Philippines, a
resident
of the local government unit concerned, of good moral character, a duly
licensed social worker or a holder of a college degree preferably in
sociology
or any other related course from a recognized college or university,
and
a first grade civil service eligible or its equivalent. He must have
acquired
experience in the practice of social work for at least five (5) years
in
the case of the provincial or city social welfare and development
officer,
and three (3) years in the case of the municipal social welfare and
development
officer. The appointment of a social welfare and development officer is
mandatory for provincial and city governments, and optional for
municipal
government.
(b) The social welfare
and development officer shall take charge of the office on social
welfare
and development services and shall:chanrobles virtual law library
(1) Formulate measures
for the approval of the sanggunian and provide technical assistance and
support to the governor or mayor, as the case may be, in carrying out
measures
to ensure the delivery of basic services and provision of adequate
facilities
relative to social welfare and development services as provided for
under
Section 17 of this Code;
(2) Develop plans and
strategies and upon approval thereof by the governor or mayor, as the
case
may be, implement the same particularly those which have to do with
social
welfare programs and projects which the governor or mayor is empowered
to implement and which the sanggunian is empowered to provide for under
this Code;
(3) In addition to
the foregoing duties, the social welfare and development officer shall:chanrobles virtual law library
(i) Identify the basic needs
of the needy, the disadvantaged and the impoverished and develop and
implement
appropriate measures to alleviate their problems and improve their
living
conditions;
(ii) Provide relief
and appropriate crisis intervention for victims of abuse and
exploitation
and recommend appropriate measures to deter further abuse and
exploitation;
(iii) Assist the governor
or mayor, as the case may be, in implementing the barangay level
program
for the total development and protection of children up to six (6)
years
of age;
(iv) Facilitate the
implementation of welfare programs for the disabled, elderly, and
victims
of drug addiction, the rehabilitation of prisoners and parolees, the
prevention
of juvenile delinquency and such other activities which would eliminate
or minimize the ill-effects of poverty;
(v) Initiate and support
youth welfare programs that will enhance the role of the youth in
nation-building;
(vi) Coordinate with
government agencies and non- governmental organizations which have for
their purpose the promotion and the protection of all needy,
disadvantaged,
underprivileged or impoverished groups or individuals, particularly
those
identified to be vulnerable and high-risk to exploitation, abuse and
neglect;
(4) Be in the frontline
of service delivery, particularly those which have to do with immediate
relief during and assistance in the aftermath of man-made and natural
disaster
and natural calamities;
(5) Recommend to the
sanggunian and advise the governor or mayor, as the case may be, on all
other matters related to social welfare and development services which
will improve the livelihood and living conditions of the inhabitants; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Fourteen. -
The Environment
and Natural Resources OfficerSEC. 484. Qualifications,
Powers and Duties. - (a) No person shall be appointed environment
and
natural resources officer unless he is a citizen of the Philippines, a
resident of the local government unit concerned, of good moral
character,
a holder of a college degree preferably in environment, forestry,
agriculture
or any related course from a recognized college or university, and a
first
grade civil service eligible or its equivalent. He must have acquired
experience
in environmental and natural resources management, conservation, and
utilization,
of at least five (5) years in the case of the provincial or city
environment
and natural resources officer, and three (3) years in the case of the
municipal
environment and natural resources officer. The appointment of the
environment
and natural resources officer is optional for provincial, city, and
municipal
governments.
(b) The environment
and natural resources management officer shall take charge of the
office
on environment and natural resources and shall:chanrobles virtual law library
(1) Formulate measures
for the consideration of the sanggunian and provide technical
assistance
and support to the governor or mayor, as the case may be, in carrying
out
measures to ensure the delivery of basic services and provision of
adequate
facilities relative to environment and natural resources services as
provided
for under Section 17 of this Code;
(2) Develop plans and
strategies and upon approval thereof by the governor or mayor, as the
case
may be, implement the same, particularly those which have to do with
environment
and natural resources programs and projects which the governor or mayor
is empowered to implement and which the sanggunian is empowered to
provide
for under this Code;
(3) In addition to
the foregoing duties and functions, the environment and natural
resources
officer shall:chanrobles virtual law library
(i) Establish, maintain,
protect and preserve communal forests, watersheds, tree parks,
mangroves,
greenbelts and similar forest projects and commercial forest, like
industrial
tree farms and agro-forestry projects;
(ii) Provide extension
services to beneficiaries of forest development projects and technical,
financial and infrastructure assistance;
(iii) Manage and maintain
seed banks and produce seedlings for forests and tree parks;
(iv) Provide extension
services to beneficiaries of forest development projects and render
assistance
for natural resources-related conservation and utilization activities
consistent
with ecological balance;
(v) Promote the small-scale
mining and utilization of mineral resources, particularly mining of
gold;
(vi) Coordinate with
government agencies and non- governmental organizations in the
implementation
of measures to prevent and control land, air and water pollution with
the
assistance of the Department of Environment and Natural Resources;
(4) Be in the frontline
of the delivery of services concerning the environment and natural
resources,
particularly in the renewal and rehabilitation of the environment
during
and in the aftermath of man-made and natural calamities and disasters;
(5) Recommend to the
sanggunian and advise the governor or mayor, as the case may be, on all
matters relative to the protection, conservation, maximum utilization,
application of appropriate technology and other matters related to the
environment and natural resources; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Fifteen - The
ArchitectSEC. 485. Qualifications,
Powers and Duties. - (a) No person shall be appointed architect
unless
he is a citizen of the Philippines, a resident of the local government
unit concerned, of good moral character, a duly licensed architect. He
must have practiced his profession for at least five (5) years in the
case
of the provincial or city architect, and three (3) years in the case of
the municipal architect. The appointment of the architect is optional
for
provincial, city and municipal governments.
(b) The architect shall
take charge of the office on architectural planning and design and
shall:chanrobles virtual law library
(1) Formulate measures
for the consideration of the sanggunian and provide technical
assistance
and support to the governor or mayor, as the case may be, in carrying
out
measures to ensure the delivery of basic services and provision of
adequate
facilities relative to architectural planning and design as provided
for
under Section 17 of this Code;
(2) Develop plans and
strategies and upon approval thereof by the governor or mayor, as the
case
may be, implement the same, particularly those which have to do with
architectural
planning and design programs and projects which the governor or mayor
is
empowered to implement and which the sanggunian is empowered to provide
for under this Code;
(3) In addition to
foregoing duties and functions, the architect shall:chanrobles virtual law library
(i) Prepare and recommend
for consideration of the sanggunian the architectural plan and design
for
the local government unit or a part thereof, including the renewal of
slums
and blighted areas, land reclamation activities, the greening of land,
and appropriate planning of marine and for esh ore are as;
(ii) Review and recommend
for appropriate action of the sanggunian, governor or mayor, as the
case
may be, the architectural plans and design submitted by governmental
and
non-governmental entities or individuals, particularly those for
undeveloped,
underdeveloped, and poorly-designed areas; and cralaw:red
(iii) Coordinate with government
and non-government entities and individuals involved in the aesthetics
and the maximum utilization of the land and water within the
jurisdiction
of the local government unit, compatible with environmental integrity
and
ecological balance.cralaw:red
(4) Be in the frontline
of the delivery of services involving architectural planning and
design,
particularly those related to the redesigning of spatial distribution
of
basic facilities and physical structures during and in the aftermath of
man-made and natural calamities and disasters;
(5) Recommend to the
sanggunian and advise the governor or mayor, as the case may be, on all
other matters relative to the architectural planning and design as it
relates
to the total socioeconomic development of the local government unit; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Sixteen.
- The
Information OfficerSEC. 486.
Qualifications,
Powers and Duties. - (a) No person shall be appointed information
officer
unless he is a citizen of the Philippines, a resident of the local
government
unit concerned, of good moral character, a holder of a college degree
preferably
in journalism, mass communication or any related course from a
recognized
college or university, and a first grade civil service eligible or its
equivalent. He must have experience in writing articles and research
papers,
or in writing for print, television or broadcast media of at least
three
(3) years in the case of the provincial or city information officer,
and
at least one (1) year in the case of municipal information officer. The
appointment of the information officer is optional for the provincial,
city and municipal governments. The term of the information officer is
co-terminous with that of his appointing authority.
(b) The information
officer shall take charge of the office on public information and shall:chanrobles virtual law library
(1) Formulate measures
for the consideration of the sanggunian and provide technical
assistance
and support to the governor or mayor, as the case may be, in providing
the information and research data required for the delivery of basic
services
and provision of adequate facilities so that the public becomes aware
of
said services and may fully avail of the same;
(2) Develop plans and
strategies and, upon approval thereof by the governor or mayor, as the
case may be, implement the same, particularly those which have to do
with
public information and research data to support programs and projects
which
the governor or mayor is empowered to implement and which the
sanggunian
is empowered to provide for under this Code;
(3) In addition to
the foregoing duties and functions, the information officer shall:chanrobles virtual law library
(i) Provide relevant,
adequate, and timely information to the local government unit and its
residents;
(ii) Furnish information
and data on local government units to government agencies or offices as
may be required by law or ordinance; and non-governmental organizations
to be furnished to said agencies and organizations;
(iii) Maintain effective
liaison with the various sectors of the community on matters and issues
that affect the livelihood and the quality of life of the inhabitants
and
encourage support for programs of the local and national government;
(4) Be in the frontline
in providing information during and in the aftermath of manmade and
natural
calamities and disasters, with special attention to the victims
thereof,
to help minimize injuries and casualties during and after the
emergency,
and to accelerate relief and rehabilitation;
(5) Recommend to the
sanggunian and advise the governor or mayor, as the case may be, on all
other matters relative to public information and research data as it
relates
to the total socioeconomic development of the local government unit; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Seventeen. -
The Cooperatives
OfficerSEC. 487.
Qualifications,
Powers and Duties. - (a) No person shall be appointed cooperative
officer
unless he is a citizen of the Philippines, a resident of the local
government
unit concerned, of good moral character, a holder of a college degree
preferably
in business administration with special training in cooperatives or any
related course from a recognized college or university, and a first
grade
civil service eligible or its equivalent. He must have experience in
cooperatives
organization and management of at least five (5) years in the case of
the
provincial or city cooperatives officer, and three (3) years in the
case
of municipal cooperatives officer. The appointment of the cooperatives
officer is optional for the provincial and city governments.
(b) The cooperatives
officer shall take charge of the office for the development of
cooperatives
and shall:chanrobles virtual law library
(1) Formulate measures
for the consideration of the sanggunian, and provide technical
assistance
and support to the governor or mayor, as the case may be, in carrying
out
measures to ensure the delivery of basic services and provision of
facilities
through the development of cooperatives, and in providing access to
such
services and facilities;
(2) Develop plans and
strategies and, upon approval thereof by the governor or mayor, as the
case may be, implement the same, particularly those which have to do
with
the integration of cooperatives principles and methods in programs and
projects which the governor or mayor is empowered to implement and
which
the sanggunian is empowered to provide for under this Code;
(3) In addition to
the foregoing duties and functions, the cooperatives officer shall:chanrobles virtual law library
(i) Assist in the organization
of cooperatives;
(ii) Provide technical
and other forms of assistance to existing cooperatives to enhance their
viability as an economic enterprise and social organization;
(iii) Assist cooperatives
in establishing linkages with government agencies and non-government
organizations
involved in the promotion and integration of the concept of
cooperatives
in the livelihood of the people and other community activities;
(4) Be in the frontline
of cooperatives organization, rehabilitation or viability-enhancement,
particularly during and in the aftermath of man-made and natural
calamities
and disasters, to aid in their survival and, if necessary subsequent
rehabilitation;
(5) Recommend to the
sanggunian, and advise the governor or mayor, as the case may be, on
all
other matters relative to cooperatives development and viability-
enhancement
which will improve the livelihood and quality of life of the
inhabitants; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Eighteen. -
The Population
OfficerSEC. 488. Qualifications,
Powers and Duties. - (a) No person shall be appointed population
officer
unless he is a citizen of the Philippines, a resident of the local
government
unit concerned, of good moral character, a holder of a college degree
with
specialized training in population development from a recognized
college
or university, and a first grade civil service eligible or its
equivalent.
He must have experience in the implementation of programs on population
development or responsible parenthood for at least five (5) years in
the
case of the provincial or city population officer and three (3) years
in
the case of the municipal population officer.
The appointment of
a population officer shall be optional in the local government unit:
Provided,
however, That provinces and cities which have existing population
offices
shall continue to maintain such offices for a period of five (5) years
from the date of effectivity of this Code, after which said offices
shall
become optional.cralaw:red
(b) The population
officer shall take charge of the office on population development and
shall:chanrobles virtual law library
(1) Formulate measures
for the consideration of the sanggunian and provide technical
assistance
and support to the governor or mayor, as the case may be, in carrying
out
measures to ensure the delivery of basic services and provision of
adequate
facilities relative to the integration of the population development
principles
and in providing access to said services and facilities;
(2) Develop plans and
strategies and upon approval thereof by the governor or mayor, as the
case
may be, implement the same, particularly those which have to do with
the
integration of population development principles and methods in
programs
and projects which the governor or mayor is empowered to implement and
which the sanggunian is empowered to provide for under this Code;
(3) In addition to
the foregoing duties and functions, the population officer shall:chanrobles virtual law library
(i) Assist the governor
or mayor, as the case may be, in the implementation of the
Constitutional
provisions relative to population development and the promotion of
responsible
parenthood;
(ii) Establish and
maintain an updated data bank for program operations, development
planning
and an educational program to ensure the people's participation in and
understanding of population development;
(iii) Implement appropriate
training programs responsive to the cultural heritage of the
inhabitants; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Nineteen. -
The VeterinarianSEC. 489.
Qualifications,
Powers and Duties. - (a) No person shall be appointed veterinarian
unless he is a citizen of the Philippines, a resident of the local
government
concerned, of good moral character, a licensed doctor of veterinary
medicine.
He must have practiced his profession for at least three (3) years in
the
case of provincial or city veterinarian and at least one (1) year in
the
case of the municipal veterinarian. The appointment of a veterinarian
officer
is mandatory for the provincial and city governments.
(b) The veterinarian
shall take charge of the office for veterinary services and shall:chanrobles virtual law library
(1) Formulate measures
for the consideration of the sanggunian, and provide technical
assistance
and support to the governor or mayor, as the case may be, in carrying
out
measures to ensure the delivery of basic services and provision of
adequate
facilities pursuant to Section 17 of this Code;
(2) Develop plans and
strategies and upon approval thereof by the governor or mayor, as the
case
may be, implement the same, particularly those which have to do with
the
veterinary-related activities which the governor or mayor is empowered
to implement and which the sanggunian is empowered to provide for under
this Code;
(3) In addition to
the foregoing duties and functions, the veterinarian shall:chanrobles virtual law library
(i) Advise the governor
or the mayor, as the case may be, on all matters pertaining to the
slaughter
of animals for human consumption and the regulation of slaughterhouses;
(ii) Regulate the keeping
of domestic animals;
(iii) Regulate and inspect
poultry, milk and dairy products for public consumption;
(iv) Enforce all laws
and regulations for the prevention of cruelty to animals; and cralaw:red
(v) Take the necessary
measures to eradicate, prevent or cure all forms of animal diseases;
(4) Be in the frontline
of veterinary related activities, such as in the outbreak of
highly-contagious
and deadly diseases, and in situations resulting in the depletion of
animals
for work and human consumption, particularly those arising from and in
the aftermath of man-made and natural calamities and disasters;
(5) Recommend to the
sanggunian and advise the governor or mayor, as the case may be, on all
other matters relative to veterinary services which will increase the
number
and improve the quality of livestock, poultry and other domestic
animals
used for work or human consumption; and cralaw:red
(c) Exercise such other
powers and perform such other duties and functions as may be prescribed
by law or ordinance.
Article Twenty. - The
General
Services OfficerSEC. 490.
Qualifications,
Powers and Duties. - (a) No person shall be appointed general
services
officer unless he is a citizen of the Philippines, a resident of the
local
government unit concerned, of good moral character, a holder of a
college
degree on public administration, business administration and management
from a recognized college or university, and a first grade civil
service
eligible or its equivalent. He must have acquired experience in general
services, including management of supply, property, solid waste
disposal,
and general sanitation, of at least five (5) years in the case of the
provincial
or city general services officer, and at least three (3) years in the
case
of the municipal general services officer. The appointment of a general
services officer is mandatory for the provincial and city governments.
(b) The general services
officer shall take charge of the office on general services and shall:chanrobles virtual law library
(1) Formulate measures
for the consideration of the sanggunian and provide technical
assistance
and support to the governor or mayor, as the case may be, in carrying
out
measures to ensure the delivery of basic services and provision of
adequate
facilities pursuant to Section 17 of this Code and which require
general
services expertise and technical support services;
(2) Develop plans and
strategies and upon approval thereof by the governor or mayor, as the
case
may be, implement the same, particularly those which have to do with
the
general services supportive of the welfare of the inhabitants which the
governor or mayor is empowered to implement and which the sanggunian is
empowered to provide for under this Code;
(3) In addition to
the foregoing duties and functions, the general services officer shall:chanrobles virtual law library
(i) Take custody of
and be accountable for all properties, real or personal, owned by the
local
government unit and those granted to it in the form of donation,
reparation,
assistance and counterpart of joint projects;
(ii) With the approval
of the governor or mayor, as the case may be, assign building or land
space
to local officials or other public officials, who by law, are entitled
to such space;
(iii) Recommend to
the governor or mayor, as the case may be, the reasonable rental rates
for local government properties, whether real or personal, which will
be
leased to public or private entities by the local government;
(iv) Recommend to the
governor or mayor, as the case may be, reasonable rental rates of
private
properties which may be leased for the official use of the local
government
unit;
(v) Maintain and supervise
janitorial, security, landscaping and other related services in all
local
government public buildings and other real property, whether owned or
leased
by the local government unit;
(vi) Collate and disseminate
information regarding prices, shipping and other costs of supplies and
other items commonly used by the local government unit;
(vii) Perform archival
and record management with respect to records of offices and
departments
of the local government unit; and cralaw:red
(viii) Perform all
other functions pertaining to supply and property management heretofore
performed by the local government treasurer; and enforce policies on
records
creation, maintenance, and disposal;
(4) Be in the frontline
of general services related activities, such as the possible or
imminent
destruction or damage to records, supplies, properties, and structures
and the orderly and sanitary clearing up of waste materials or debris,
particularly during and in the aftermath of man-made and natural
calamities
and disasters;
(5) Recommend to the
sanggunian and advise the governor or mayor, as the case may be, on all
other matters relative to general services; and cralaw:red
(c) Exercise such other powers
and perform such other duties and functions as may be prescribed by law
or ordinance.
TITLE SIX. - LEAGUES
OF LOCAL
GOVERNMENT UNITS AND ELECTIVE OFFICIALSCHAPTER I - LEAGUES
OF LOCAL
GOVERNMENT UNITSArticle One. - Liga ng
Mga BarangaySEC. 491. Purpose of
Organization.
- There shall be an organization of all barangays to be known as the
liga
ng mga barangay for the primary purpose of determining the
representation
of the Liga in the sanggunians, and for ventilating, articulating and
crystallizing
issues affecting barangay government administration and securing,
through
proper and legal means, solutions thereto.
SEC. 492. Representation,
Chapters, National Liga. - Every barangay shall be represented in
said
liga by the punong barangay, or in his absence or incapacity, by a
sanggunian
member duly elected for the purpose among its members, who shall attend
all meetings or deliberations called by the different chapters of the
liga.
The liga shall have chapters at the municipal, city, provincial and
metropolitan
political subdivision levels. The municipal and city chapters of the
liga
shall be composed of the barangay representatives of municipal and city
barangays, respectively. The duly elected presidents of component
municipal
and city chapters shall constitute the provincial chapter or the
metropolitan
political subdivision chapter. The duly elected presidents of
highly-urbanized
cities, provincial chapters, the Metropolitan Manila chapter and
metropolitan
political subdivision chapters shall constitute the National Liga ng
mga
Barangay.cralaw:red
SEC. 493. Organization.
- The liga at the municipal, city, provincial, metropolitan political
subdivision,
and national levels directly elect a president, a vice- president, and
five (5) members of the board of directors. The board shall appoint its
secretary and treasurer and create such other positions as it may deem
necessary for the management of the chapter. A secretary-general shall
be elected from among the members of the national liga and shall be
charged
with the overall operation of the liga on the national level. The board
shall coordinate the activi ties of the chapters of the liga.cralaw:red
SEC. 494. Ex-Officio Membership
in Sanggunians. - The duly elected presidents of the liga at the
municipal,
city and provincial levels, including the component cities and
municipalities
of Metropolitan Manila, shall serve as ex-officio members of the
sangguniang
bayan, sangguniang panlungsod, sangguniang panlalawigan, respectively.
They shall serve as such only during their term of office as presidents
of the liga chapters, which in no case shall be beyond the term of
office
of the sanggunian concerned.cralaw:red
SEC. 495. Powers, Functions
and Duties of the Liga. - The Liga shall:chanrobles virtual law library
(a) Give priority to
programs designed for the total development of the barangays and in
consonance
with the policies, programs and projects of the national government ;
(b) Assist in the education
of barangay residents for people's participation in local government
administration
in order to promote united and concerted action to achieve country-wide
development goals;
(c) Supplement the
efforts of government in creating gainful employment within the
barangay;
(d) Adopt measures
to promote the welfare of barangay officials;
(e) Serve as a forum
of the barangays in order to forge linkages with government and
non-governmental
organizations and thereby promote the social, economic and political
well-being
of the barangays; and cralaw:red
(f) Exercise such other
powers and perform such other duties and functions which will bring
about
stronger ties between barangays and promote the welfare of the barangay
inhabitants.
Article Two. - League
of MunicipalitiesSEC. 496. Purpose of
Organization.
- There shall be an organization of all municipalities to be known as
league
of municipalities for the primary purpose of ventilating, articulating
and crystallizing issues affecting municipal government administration,
and securing, through proper and legal means, solutions thereto. The
league
shall form provincial chapters composed of the league presidents for
all
component municipalities of the province.
SEC. 497. Representation.
- Every municipality shall be represented in the league by the
municipal
mayor or in his absence, by the vice-mayor or a sanggunian member duly
elected for the purpose by the members, who shall attend all meetings
and
participate in the deliberations of the league.cralaw:red
SEC. 498. Powers, Functions
and Duties of the League of Municipalities. - Theleague of
municipalities
shall:chanrobles virtual law library
(a) Assist the national government
in the formulation and implementation of the policies, programs and
projects
affecting municipalities as a whole;
(b) Promote local autonomy
at the municipal level;
(c) Adopt measures
for the promotion of the welfare of all municipalities and its
officials
and employees;
(d) Encourage people's
participation in local government administration in order to promote
united
and concerted action for the attainment of country-wide development
goals;
(e) Supplement the
efforts of the national government in creating opportunities for
gainful
employment within the municipalities;
(f) Give priority to
programs designed for the total development of the municipalities in
consonance
with the policies, programs and projects of the national government;
(g) Serve as a forum
for crystallizing and expressing ideas, seeking the necessary
assistance
of the national government, and providing the private sector avenues
for
cooperation in the promotion of the welfare of the municipalities; and cralaw:red
(h) Exercise such other
powers and perform such other duties and functions as the league may
prescribe
for the welfare of the municipalities.
Article Three. -
League of CitiesSEC. 499. Purpose of
Organization.
- There shall be an organization of all cities to be known as the
League
of Cities for the primary purpose of ventilating, articulating and
crystallizing
issues affecting city government administration, and securing, through
proper and legal means, solutions thereto. The League may form chapters
at the provincial level for the component cities of a province.
Highly-urbanized
cities may also form a chapter of the League. The National League shall
be composed of the presidents of the league of highly-urbanized cities
and the presidents of the provincial chapters of the league of
component
cities.
SEC. 500. Representation.
- Every city shall be represented in the league by the city mayor or in
his absence, by the city vice-mayor or a sanggunian member duly elected
for the purpose by the members, who shall attend all meetings and
participate
in the deliberations of the league.cralaw:red
SEC. 501. Powers, Functions
and Duties of the League of City. - The league of cities shall:chanrobles virtual law library
(a) Assist the national
government in the formulation and implementation of the policies,
programs
and projects affecting cities as a whole;
(b) Promote local autonomy
at the city level;
(c) Adopt measures
for the promotion of the welfare of all cities and its officials and
employees;
(d) Encourage people's
participation in local government administration in order to promote
united
and concerted action for the attainment of country-wide development
goals;
(e) Supplement the
efforts of the national government in creating opportunities for
gainful
employment the cities;
(f) Give priority to
programs designed for the total development of cities in consonance
with
the policies, programs and projects of the national government;
(g) Serve as a forum
for crystallizing and expressing ideas, seeking the necessary
assistance
of the national government and providing the private sector avenues for
cooperation in the promotion of the welfare of the cities; and cralaw:red
(h) Exercise such other
powers and perform such other duties and functions as the league may
prescribe
for the welfare of the cities.
Article Four-
League of ProvincesSEC. 502. Purpose of
Organization.
- There shall be an organization of all provinces to be known as the
League
of Provinces for the primary purpose of ventilating, articulating and
crystallizing
issues affecting provincial and metropolitan political subdivision
government
administration, and securing, through proper and legal means, solutions
thereto. For this purpose, the Metropolitan Manila Area and any
metropolitan
political subdivision shall be considered as separate provincial units
of the league.
SEC. 503. Representation.
- Every province shall be represented in the league by the provincial
governor
or in his absence, by the provincial vice-governor or a sanggunian
member
duly elected for the purpose by the members, who shall attend all
meetings
and participate in the deliberations of the league.cralaw:red
SEC. 504. Powers, Functions
and Duties of the League of Provinces. - The league of provinces
shall:chanrobles virtual law library
(a) Assist the national
government in the formulation and implementation of the policies,
programs
and projects affecting provinces as a whole;
(b) Promote local autonomy
at the provincial level;
(c) Adopt measures
for the promotion of the welfare of all provinces and its officials and
employees;
(d) Encourage peoples
participation in local government administration in order to promote
united
and concerted action for the attainment of countrywide development
goals;
(e) Supplement the
efforts of the national government in creating opportunities for
gainful
employment within the province;
(f) Give priority to
programs designed for the total development of the provinces in
consonance
with the policies, programs and projects of thenational government;
(g) Serve as a forum
for crystallizing and expressing ideas, seeking the necessary
assistance
of the national government and providing the private sector avenues for
cooperation in the promotion of the welfare of the provinces; and cralaw:red
(h) Exercise such other
powers and perform such other duties and functions as the league may
prescribe
for the welfare of the provinces and metropolitan political
subdivisions.
Article Five. - Provisions Common
to all Leagues
SEC. 505. Funding. (a)
All leagues shall derive its funds from contributions of member local
government
units and from fund-raising projects and activities without the
necessity
of securing permits therefor: Provided, That the proceeds from said
fund-raising
projects and activities shall be used primarily to fund the projects
for
which the said proceeds have been raised, subject to the pertinent
provision
of this Code and the pertinent provisions of the Omnibus Election Code.
(b) All funds of leagues
shall be deposited as trust funds with its treasurer and shall be
disbursed
in accordance with the board of director's resolutions, subject to
pertinent
accounting and auditing rules and regulations: Provided, That the
treasurer
shall be bonded in an amount to be determined by the board of
directors.
The funds of a chapter shall be deposited as chapter funds and funds of
the national league shall be deposited as national funds.cralaw:red
SEC. 506. Organizational
Structure. - To ensure the effective and efficient administration,
the leagues for municipalities, cities and provinces shall elect
chapter-
level and national-level boards of directors and a set of officers
headed
by the president. A secretary-general shall be chosen from among the
national
league members to manage the day to day operation and activities of the
national league. The board of directors on the chapter or national
level
may create such other positions as may be deemed necessary for the
management
of the chapters and of the national league. The national board of
directors
of the leagues for municipalities, cities or provinces shall coordinate
programs, projects and activities of chapter and the national-level
league.cralaw:red
SEC. 507.- Constitution
and By-laws of the Liga and the Leagues. - All other matters not
herein
otherwise provided for affecting the internal organization of the
leagues
of local government units shall be governed by their respective
constitution
and by-laws which are hereby made suppletory to the provision of this
Chapter:
Provided, That said Constitution and By-laws shall always conform to
the
provisions of the Constitution and existing laws.
CHAPTER 2 - LEAGUES
AND FEDERATIONS
OF LOCAL ELECTIVE OFFICIALSSEC. 508. - Organization
- (a) Vice-governor, vice-mayors, sanggunian members of barangays,
municipalities,
component cities, highly-urbanized cities and provinces, and other
elective
local officials of local government units, including those of the
Metropolitan
Manila area and any metropolitan political subdivisions, may form their
respective leagues or federation, subject to applicable provisions of
this
Title and pertinent provisions of this Code;
(b) Sanggunian members
of component cities and municipalities shall form a provincial
federation
and elect a board of directors and a set of officers headed by the
president.
The duly elected president of the provincial federation of sanggunian
members
of component cities and municipalities shall be an ex-officio member of
the sangguniang panlalawigan concerned and shall serve as such only
during
his term of office as president of the provincial federation of
sanggunian
members of component cities and municipalities, which in no case shall
be beyond the term of office of the sanggunian panlalawigan concerned.cralaw:red
SEC. 509. Constitution
and By-laws. - The leagues or federations shall adopt a
Constitution
and by-laws which shall govern their internal organization and
operation:
Provided, That said Constitution and by-laws shall always conform to
the
provision of the Constitution and existing laws.cralaw:red
SEC. 510. Funding.
- The leagues and federations may derive their funds from contributions
of individual league or federation members or from fund-raising
projects
or activities. The local government unit concerned may appropriate
funds
to support the leagues or federation organized pursuant to this
Section,
subject to the availability of funds.
BOOK
IVMISCELLANEOUS AND FINAL PROVISIONSTITLE ONE. - PENAL
PROVISIONS
SEC. 511. Posting and Publication
of Ordinances with Penal Sanctions. - (a) ordinances with penal
sanctions
shall be posted at prominent places in the provincial capitol, city,
municipal
or barangay hall, as the case may be, for a minimum period of three (3)
consecutive weeks. Such ordinances shall also be published in a
newspaper
of general circulation, where available, within the territorial
jurisdiction
of the local government unit concerned, except in the case of barangay
ordinances. Unless otherwise provided therein, said ordinances shall
take
effect on the day following its publication, or at the end of the
period
of posting, whichever occurs later.
(b) Any public officer
or employee who violates an ordinance may be meted administrative
disciplinary
action, without prejudice to the filing of the appropriate civil or
criminal
action.cralaw:red
(c) The secretary to
the sanggunian concerned shall transmit official copies of such
ordinances
to the chief executive officer of the Official Gazette within seven (7)
days following the approval of the said ordinance for publication
purposes.
The Official Gazette may publish ordinances with penal sanctions for
archival
and reference purposes.cralaw:red
SEC. 512. Withholding
of Benefits Accorded to Barangay Officials. - Willful and malicious
withholding of any of the benefits accorded to barangay officials under
Section 393 hereof shall be punished with suspension or dismissal from
office of the official or employee responsible therefor.cralaw:red
SEC. 513. Failure to Post
and Publish the Itemized Monthly Collections and Disbursements. -
Failure
by the local treasurer or the local chief accountant to post the
itemized
monthly collections and disbursements of the local government unit
concerned
within ten (10) days following the end of every month and for at least
two (2) consecutive weeks at prominent places in the main office
building
of the local government unit concerned, its plaza and main street, and
to publish said itemization in a newspaper of general circulation,
where
available, in the territorial jurisdiction of such unit, shall be
punished
by a fine not exceeding Five hundred pesos (P=500.00) or by
imprisonment
not exceeding one (1) month, or both such fine and imprisoment, at the
discretion of the court.cralaw:red
SEC. 514. Engaging in
Prohibited Business Transactions or Possessing Illegal Pecuniary
Interest.
- Any local official and any person or persons dealing with him who
violate
the prohibitions provided in Section 89 of Book I hereof, shall be
punished
with imprisonment for six months and one day to six years, or a fine of
not less than Three thousand pesos (P=3,000.00) nor more than Ten
thousand
pesos (P=10,000.00), or both such imprisonment and fine, at the
discretion
of the court.cralaw:red
SEC. 515. Refusal or Failure
of Any Party or Witness to Appear before the Lupon or Pangkat. -
Refusal
or willful failure of any party or witness to appear before the lupon
or
pangkat in compliance with a summons issued pursuant to the provisions
on theKatarungang Pambarangay under Chapter 7, Title One of Book III of
this Code may be punished by the city or municipal court as for
indirect
contempt of court upon application filed therewith by the lupon
chairman,
the pangkat chairman, or by any of the contending parties. Such refusal
or willful failure to appear shall be reflected in the records of the
lupon
secretary or in the minutes of the pangkat secretary and shall bar the
complainant who fails to appear, from seeking judicial recourse for the
same cause of action, and the respondent who refuses to appear, from
filing
any counterclaim arising out of, or necessarily connected with the
complaint.
A pangkat member who serves as such shall be entitled to an honorarium,
the amount of which is to be determined by the sanggunian concerned,
subject
to the provisions in this Code cited above.cralaw:red
SEC. 516. Penalties for
Violation of Tax ordinances. - The sanggunian of a local government
unit is authorized to prescribe fines or other penalties for violation
of tax ordinances but in no case shall such fines be less than One
thousand
pesos (P=1,000.00) nor more than Five thousand pesos (P=5000.00), nor
shall
imprisonment be less than one (1) month nor more than six (6) months.
Such
fine or other penalty, or both, shall be imposed at the discretion of
the
court. The sangguniang barangay may prescribe a fine of not less than
One
hundred pesos (P=100.00) nor more than One thousand pesos (P=1,000.00).cralaw:red
SEC. 517. Omission of
Property from Assessment or Tax Rolls by Officers and Other Acts. -
Any officer charged with the duty of assessing real property who
willfully
fails to assess, or who intentionally omits from the assessment or tax
roll any real property which he knows to be taxable, or who willfully
or
negligently underassesses any real property, or who intentionally
violates
or fails to perform any duty imposed upon him by law relating to the
assessment
of taxable real property shall, upon conviction, be punished by a fine
of not less than One thousand pesos (P1,000.00) nor more than Five
thousand
pesos (P5000.00), or by imprisonment of not less than one (1) month nor
more than six (6) months, or both such fine and imprisonment, at the
discretion
of the court. The same penalty shall be imposed upon any officer
charged
with the duty of collecting the tax due on real property who willfully
or negligently fails to collect the tax and institute the necessary
proceedings
for the collection of the same. Any other officer required by this Code
to perform acts relating to the administration of the real property tax
or to assist the assessor or treasurer in such administration, who
willfully
fails to discharge such duties shall, upon conviction be punished by a
fine of not less than Five hundred pesos (P500.00) nor more than Five
thousand
pesos (P5000.00) or imprisonment of not less than one (1) month nor
more
than six (6) months, or both such fine and imprisonment, at the
discretion
of the court.cralaw:red
SEC. 518. Government Agents
Delaying Assessment of Real Property and Assessment Appeals. - Any
government official who intentionally and deliberately delays the
assessment
of real property or the filing of any appeal against its assessment
shall,
upon conviction, be punished by a fine of not less than Five hundred
pesos
(P500.00) nor more than Five thousand pesos (P5000.00), or by
imprisonment
of not less than one (1) month nor more than six (6) months, or both
such
fine and imprisonment, at the discretion of the court.cralaw:red
SEC. 519. Failure to Dispose
of Delinquent Real Property at Public Auction. - The local
treasurer
concerned who fails to dispose of delinquent real property at public
auction
in compliance with the pertinent provisions of this Code, and any other
local government official whose acts hinder the prompt disposition of
delinquent
real property at public auction shall, upon conviction, be subject to a
fine of not less than One thousand pesos (P1000.00) nor more than Five
thousand pesos (P5000.00), or imprisonment of not less than one (1)
month
nor more than six (6) months, or both such fine and imprisonment, at
the
discretion of the court.cralaw:red
SEC. 520. Prohibited Acts
Related to the Award of Contracts Under the Provisions on Credit
Financing.
- It shall be unlawful for any public official or employee in the
provincial,
city, or municipal government, or their relatives within the fourth
civil
degree of consanguinity or affinity, to enter into or have any
pecuniary
interest in any contract for the construction, acquisition, operation,
or maintenance of any project awarded pursuant to the provisions of
Title
Four in Book II hereof, or for the procurement of any supplies,
materials,
or equipment of any kind to be used in the said project. Any person
convicted
for violation of the provisions of said Title shall be removed from
office
and shall be punishable by imprisonment of not less than one (1) month,
nor more than two (2) years, at the discretion of the court, without
prejudice
to prosecution under other laws.
TITLE TWO. -
PROVISIONS FOR
IMPLEMENTATIONSEC. 521. Mandatory
Review
Every Five Years. - Congress shall undertake a mandatory review of
this Code at least once every five (5) years and as often as it may
deem
necessary, with the primary objective of providing a more responsive
and
accountable local government structure.
SEC. 522. Insurance Coverage.
- The Government Service Insurance System (GSIS) shall establish and
administer
an appropriate system under which the punong barangay, the members of
the
sangguniang barangay, the barangay secretary, the barangay treasurer,
and
the members of the barangay tanod shall enjoy insurance coverage as
provided
in this Code and other pertinent laws. For this purpose, the GSIS is
hereby
directed to undertake an actuarial study, issue rules and regulations,
determine the premiums payable, and recommend to Congress the amount of
appropriations needed to support the system. The amount needed for the
implementation of the said insurance system shall be included in the
annual
General Appropriations Act.cralaw:red
SEC. 523. Personnel Retirement
and/or Benefits. - An official or employee of the national
government
or local government unit separated from the service as a result of
reorganization
effected under this Code shall, if entitled under the laws then in
force,
receive the retirement and other benefits accruing thereunder:
Provided,
however, That such benefits shall be given funding priority by the
Department
of Budget and Management in the case of national officials and
employees,
and the local government unit concerned in the case of local officials
and employees.cralaw:red
Where the employee concerned
is not eligible for retirement, he shall be entitled to a gratuity from
the national government or the local government unit concerned, as the
case may be, equivalent to an amount not lower than one (1) month
salary
for every year of service over and above the monetary value of the
leave
credits said employee is entitled to receive pursuant to existing laws.cralaw:red
SEC. 524. Inventory of
Infrastructure and Other Community Facilities. - (a) Each local
government
unit shall conduct a periodic inventory of infrastructure and other
community
facilities and undertake the maintenance, repair, improvement, or
reconstruction
of these facilities through a closer cooperation among the various
agencies
of the national government operating within the province, city, or
municipality
concerned.cralaw:red
(b) No infrastructure
or community project within the territorial jurisdiction of any local
government
unit shall be undertaken without informing the local chief executive
and
the sanggunian concerned.cralaw:red
SEC. 525. Records and
Properties. - All records, equipment, buildings, facilities, and
other
properties of any office or body of a local government unit abolished
or
reorganized under this Code shall be transferred to the office or body
to which its powers, functions, and responsibilities are substantially
devolved.
TITLE THREE. -
TRANSITORY PROVISIONSSEC. 526. Application
of
this Code to Local Government Units in the Autonomous Regions. -
This
Code shall apply to all provinces, cities, municipalities and barangays
in the autonomous regions until such time as the regional government
concerned
shall have enacted its own local government code.
SEC. 527. Prior Approval
or Clearance on Regular and Recurring Transactions. - Six (6)
months
after effectivity of this Code, prior approval of or clearance from
national
agencies or offices shall no longer be required for regular and
recurring
transactions and activities of local government units.cralaw:red
SEC. 528. Deconcentration
of Requisite Authority and Power. - The national government shall,
six (6) months after the effectivity of this Code, effect the
deconcentration
of requisite authority and power to the appropriate regional offices or
field offices of national agencies or offices whose major functions are
not devolved to local government units.cralaw:red
SEC. 529. Tax Ordinances
or Revenue Measures. - All existing tax ordinances or revenue
measures
of local government units shall continue to be in force and effect
after
the effectivity of this Code unless amended by the sanggunian
concerned,
or inconsistent with, or in violation of, the provisions of this Code.cralaw:red
SEC. 530. Local Water
Districts. - All powers, functions, and attributes granted by
Presidential
Decree Numbered One hundred ninety-eight (P.D. No. 198), otherwise
known
as "The Provincial Water Utility Act of 1973," to the Local Water
Utilities
Administration (LWUA) may be devolved in toto to the existing local
water
districts should they opt or choose to exercise, in writing, such
powers,
functions and attributes: Provided, That all obligations of the local
government
unit concerned to the LWUA shall first be settled prior to said
devolution.cralaw:red
SEC. 531. Debt Relief
for Local Government Units. - (a) Unremitted national collections
and
statutory contributions. - All debts owed by local government units to
the national government in unremitted contributions to the Integrated
National
Police Fund, the Special Education Fund, and other statutory
contributions
as well as in unremitted national government shares of taxes, charges,
and fees collected by the local government units, are hereby written
off
in full.cralaw:red
(b) Program loans.
- (1) Program loans secured by local government units which were relent
to private persons, natural or juridical, shall likewise be written off
from the books of the local government units concerned: Provided,
however,
That the national government agency tasked with the implementation of
these
programs shall continue to collect from the debtors belonging to the
private
sector concerned.cralaw:red
(2) Program loans granted
to local government units by national government agencies and which
were
utilized by the local units for community development, livelihood, and
other small-scale projects are hereby written off in full.cralaw:red
(c) Settlement of debts
due to government financing institutions (GFIs), government-owned and
controlled
corporations (GOCCs), and private utilities. The national government
shall
assume all debts incurred or contracted by local government units from
GFIs, GOCCs, and private utilities that are outstanding as of December
31, 1988, in accordance with the following schemes:chanrobles virtual law library
(1) Debts due GFIs.
- The national government may buy outstanding obligations incurred by
local
government units from government financing institutions at a discounted
rate.cralaw:red
(2) Debts due GOCCs.
- The national government may settle such obligations at discounted
rate
through offsetting, only to the extent of the obligations of local
governments
against the outstanding advances made by the National Treasury in
behalf
of the government-owned and controlled corporations concerned.cralaw:red
(3) Debts Due Private
Utilities. - The national government may settle these obligations at a
discounted rate by offsetting against the outstanding obligations of
such
private utilities to government-owned corporations. GOCCs may in turn
offset
these obligations against the outstanding advances made by the National
Treasury in their behalf. In the case of obligations owed by local
government
units to private utilities which are not indebted to any GOCC or
national
government agency, the national government may instead buy the
obligations
of the local government units from the private utilities at a
discounted
rate, upon concurrence by the private utilities concerned.cralaw:red
(d) Limitations. -
Obligations to the Home Development and Mutual Fund (Pag-ibig),
Medicare,
and those pertaining to premium contributions and amortization payments
of salary and policyloans to the Government Service Insurance System
are
excluded from the coverage of this Section.cralaw:red
(e) Recovery schemes
for the national government- Local government units shall pay back
the
national government whatever amounts were advanced or offset by the
national
government to settle their obligations to GFIs, GOCCs, and private
utilities.
The national government shall not charge interest or penalties on the
outstanding
balance owed by the local government units. These outstanding
obligations
shall be restructured and an amortization schedule prepared, based on
the
capability of the local government unit to pay, taking into
consideration
the amount owed to the national governmentThe national government is
hereby authorized to deduct from the quarterly share of each local
government
unit in the internal revenue collections an amount to be determined on
the basis of the amortization schedule of the local unit concerned:
Provided,
That such amount shall not exceed five percent (5%) of the monthly
internal
revenue allotment of the local government unit concerned. As incentive
to debtor-local government units to increase the efficiency of their
fiscal
administration, the national government shall write off the debt of the
local government unit concerned at the rate of five percent (5%) for
every
one percent (1%) increase in revenues generated by such local
government
unit over that of the preceding year. For this purpose, the annual
increase
in local revenue collection shall be computed starting from the year
1988.cralaw:red
(f) Appropriations.
- Such amount as may be necessary to implement the provisions of this
Section
shall be included in the annual General Appropriations Act.cralaw:red
SEC. 532. Elections for
the Sangguniang Kabataan. - (a) The first elections for the
sangguniang
kabataan to be conducted under this Code shall be held thirty (30) days
after the next local elections: Provided, That, the regular elections
for
the sangguniang kabataan shall be held one hundred twenty (120) days
after
the barangay elections thereafter.cralaw:red
(b) The amount pertaining
to the ten percent (10%) allocation for the kabataang barangay as
provided
for in Section 103 of Batas Pambansa Blg. 337 is hereby reappropriated
for the purpose of funding the first elections mentioned above. The
balance
of said funds, if there be any after the said elections, shall be
administered
by the Presidential Council for Youth Affairs for the purpose of
training
the newly elected sangguniang kabataan officials in the discharge of
their
functions.cralaw:red
(c) For the regular
elections of the sangguniang kabataan, funds shall be taken from the
ten
percent (10%) of the barangay funds reserved for the sangguniang
kabataan,
as provided for in Section 328 of this Code.cralaw:red
(d) All seats reserved
for the pederasyon ng mga sangguniang kabataan in the different
sanggunians
shall be deemed vacant until such time that the sangguniang kabataan
chairmen
shall have been elected and the respective pederasyon presidents have
been
selected: Provided, That, elections for the kabataang barangay
conducted
under Batas Pambansa Blg. 337 at any time between January 1, 1988 and
January
1, 1992 shall be considered as the first elections provided for in this
Code. The term of office of the kabataang barangay officials elected
within
the said period shall be extended correspondingly to coincide with the
term of office of those elected under this Code.cralaw:red
SEC. 533. Formulation
of Implementing Rules and Regulations. - (a) Within one (1) month
after
the approval of this Code, the President shall convene the Oversight
Committee
as herein provided for. The said Committee shall formulate and issue
the
appropriate rules and regulations necessary for the efficient and
effective
implementation of any and all provisions of this Code, thereby ensuring
compliance with the principles of local autonomy as defined under the
Constitution.cralaw:red
(b) The Committee shall
be composed of the following:chanrobles virtual law library
(1) The Executive Secretary,
who shall be the Chairman;
(2) Three (3) members
of the Senate to be appointed by the President of the Senate, to
include
the Chairman of the Committee on Local Government; (3)Three (3) members
of the House of Representatives to be appointed by the Speaker, to
include
the Chairman of the Committee on Local Government;
(4) The Cabinet, represented
by the following:chanroblesvirtuallawlibrary
(i) Secretary of the
Interior
and Local Government;
(ii) Secretary of Finance;
(iii)Secretary of Budget
and Management; and
(5) One (1) representative
from each of the following:chanroblesvirtuallawlibrary
(i) The League of
Provinces;
(ii) The League of Cities;
(iii)The League of
Municipalities;
and
(iv) The Liga ng mga
Barangay.cralaw:red
(c) The Committee shall
submit its report and recommendation to the President within two (2)
months
after its organization. If the President fails to act within thirty
(30)
days from receipt thereof, the recommendation of the Oversight
Committee
shall be deemed approved. Thereafter, the Committee shall supervise the
transfer of such powers and functions mandated under this Code to the
local
government units, together with the corresponding personnel ,
properties,
assets and liabilities of the offices or agencies concerned, with the
least
possible disruptions to existing programs and projects. The Committee
shall
likewise recommend the corresponding appropriations necessary to effect
the said transfer. For this purpose, the services of a technical staff
shall be enlisted from among the qualified employees of Congress, the
government
offices, and the leagues constituting the Committee.cralaw:red
(d) The funding requirements
and the secretariat of the Committee shall be provided by the Office of
the Executive Secretary.cralaw:red
(e) The sum of Five
million pesos (P5,000,000), which shall be charged against the
Contingent
Fund, is hereby allotted to the Committee to fund the undertaking of an
information campaign on this Code. The Committee shall formulate the
guidelines
governing the conduct of said campaign, and shall determine the
national
agencies or offices to be involved for this purpose.
TITLE FOUR. - FINAL
PROVISIONSSEC. 534. Repealing
Clause.
- (a) Batas Pambansa Blg. 337, otherwise known as the Local Government
Code, Executive Order No. 112 (1987), and Executive Order No. 319
(1988)
are hereby repealed.
(b) Presidential Decrees
Nos. 684, 1191, 1508 and such other decrees, orders, instructions,
memoranda
and issuances related to or concerning the barangay are hereby repealed.cralaw:red
(c) The provisions
of Sections 2, 3, and 4 of Republic Act No. 1939 regarding hospital
fund;
Section 3, a (3) and b (2) of Republic Act No. 5447 regarding the
Special
Education Fund; Presidential Decree No. 144 as amended by Presidential
Decrees Nos. 559 and 1741; Presidential Decree No. 231 as amended;
Presidential
Decree No. 436 as amended by Presidential Decree No. 558; and
Presidential
Decrees Nos. 381, 436, 464, 477, 526, 632, 752, and 1136 are hereby
repealed
and rendered of no force and effect.cralaw:red
(d) Presidential Decree
No. 1594 is hereby repealed insofar as it governs locally-funded
projects.cralaw:red
(e) The following provisions
are hereby repealed or amended insofar as they are inconsistent with
the
provisions of this Code: Sections 2, 16, and 29 of Presidential Decree
No. 704; Section 12 of Presidential Decree No. 87, as amended; Sections
52, 53, 66, 67, 68, 69, 70, 71, 72, 73, and 74 of Presidential Decree
No.
463, as amended; and Section 16 of Presidential Decree No. 972, as
amended,
and
(f) All general and
special laws, acts, city charters, decrees, executive orders,
proclamations
and administrative regulations, or part or parts thereof which are
inconsistent
with any of the provisions of this Code are hereby repealed or modified
accordingly.cralaw:red
SEC. 535. Separability
Clause. - If, for any reason or reasons, any part or provision of
this
Code shall be held to be unconstitutional or invalid, other parts or
provisions
hereof which are not affected thereby shall continue to be in full
force
and effect.
SEC. 536. Effectivity
Clause. - This Code shall take effect on January first, nineteen
hundred
ninety-two, unless otherwise provided herein, after its complete
publication
in at least one (1) newspaper of general circulation.
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