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THE LOCAL GOVERNMENT CODE OF THE PHILIPPINES. BOOK I. GENERAL PROVISIONS. TITLE ONE. - BASIC PRINCIPLES. CHAPTER 1. - 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.
- 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.
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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.
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.
In the case of barangays located in municipalities to be created by the Sangguniang Panlalawigan, the recommendation of the Sangguniang Bayan concerned shall be necessary. The population requirement for the creation of barangay in a municipality is 2,000 while barangay in a city is 5,000.
THE LOCAL GOVERNMENT CODE OF THE PHILIPPINES. BOOK II. LOCAL TAXATION AND FISCAL MATTERS. TITLE ONE. - LOCAL GOVERNMENT TAXATION. CHAPTER 1. - GENERAL PROVISIONS. SECTION 128. Scope - The provision herein shall govern the exercise by provinces, cities, municipalities, and Barangays of their taxing and other revenue-raising powers. SECTION 129.
