THE LOCAL GOVERNMENT CODE OF 1991
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THE LOCAL GOVERNMENT CODE OF 1991
Republic Act No. 7160
October 10, 1991
Case Overview and Summary
Summary of the Local Government Code of 1991:General Provisions:
- Declares policy of local autonomy and decentralization of governance (Sec. 2)
- Defines terms used in the Code (Sec. 131)
- Outlines general limitations on taxing powers of local government units (LGUs) (Sec. 133)
Local Government Units:
- Provides for the creation, division, merger, abolition, or boundary alteration of barangays, municipalities, cities, and provinces (Secs. 385-387, 441-442, 449-450, 460-461)
- Outlines the roles, powers, duties, and composition of officials in barangays (Secs. 389-397), municipalities (Secs. 443-447), cities (Secs. 454-458), and provinces (Secs. 463-468)
- Establishes the katarungang pambarangay system for dispute resolution (Secs. 408-422)
- Establishes the sangguniang kabataan for youth representation (Secs. 423-439)
Local Legislation:
- Outlines the legislative powers, procedures, and limitations of the sanggunian (local councils) (Secs. 446-458)
- Provides for local initiative and referendum (Secs. 120-127)
Local Taxation and Fiscal Matters:
- Outlines the scope of taxing powers and revenue-raising powers of LGUs (Secs. 128-192)
- Provides for the sharing of national taxes and wealth with LGUs (Secs. 284-294)
- Governs credit financing and debt relief for LGUs (Secs. 295-303, 531)
- Regulates local fiscal administration, budgeting, and expenditures (Secs. 304-354)
Real Property Taxation:
- Governs the administration, appraisal, assessment, levy, and collection of real property taxes (Secs. 197-271)
- Provides for special levies on real property (Secs. 235-245)
Local Officials and Personnel:
- Outlines the qualifications, powers, and duties of appointed local officials (Secs. 469-490)
- Establishes leagues and federations of local elective officials (Secs. 491-510)
Penal Provisions:
- Imposes penalties for violations of the Code and tax ordinances (Secs. 511-520)
Implementation and Transitory Provisions:
- Provides for the implementation, review, and transition to the new Code (Secs. 521-533)
Final Provisions:
- Contains a repealing clause, separability clause, and effectivity clause (Secs. 534-536)
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local government code
local government units
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province
sanggunian
punong barangay
mayor
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local taxes
local revenues
local budgets
local administration
local officials
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local autonomy
decentralization
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Law
THE LOCAL GOVERNMENT CODE OF 1991
Republic Act No. 7160
•October 10, 1991
Republic of the Philippines
Congress of the Philippines
Metro Manila
Eighth Congress
Republic Act No. 7160 October 10, 1991
Setion 41(b) Amended by RA 8553
Setion 43 Amended by RA 8553
AN ACT PROVIDING FOR A LOCAL GOVERNMENT CODE OF 1991
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled::
BOOK I
GENERAL PROVISIONS
TITLE I
BASIC PRINCIPLES
CHAPTER I
The Code: Policy and Application
Section 1. Title. - This Act shall be known and cited as the "Local Government Code of 1991".
Section 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...
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Amends
n/a
Amended by
n/a
Tags
Statutes
Republic Acts
local government code
local government units
barangay
municipality
city
province
sanggunian
punong barangay
mayor
governor
local taxes
local revenues
local budgets
local administration
local officials
local elections
local autonomy
decentralization
devolution
katarungang pambarangay
sangguniang kabataan
liga ng mga barangay
league of municipalities
league of cities
league of provinces
Republic of the Philippines
Congress of the Philippines
Metro Manila
Eighth Congress
Republic Act No. 7160 October 10, 1991
Setion 41(b) Amended by RA 8553
Setion 43 Amended by RA 8553
AN ACT PROVIDING FOR A LOCAL GOVERNMENT CODE OF 1991
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled::
BOOK I
GENERAL PROVISIONS
TITLE I
BASIC PRINCIPLES
CHAPTER I
The Code: Policy and Application
Section 1. Title. - This Act shall be known and cited as the "Local Government Code of 1991".
Section 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...
Login to see full content