LOCAL GOVERNMENT CODE OF THE PHILIPPINES

CONCEPT MAP
 Republic Act 7160 otherwise known as The Local Government Code of the Philippines
was enacted on 1991 and took effect of January 1, 1992, transferring control and responsibility
of delivering basic services to the hands of local government units. It aimed to enhance provision
of services in the grass roots level as well as improve the efficiency in resource allocation.
Further, it sought to widen the decision-making space by encouraging the participation of
stakeholders, especially in the local level.

The Local Government Code of 1991 institutes the system and delineates powers of
provincial, city, municipal and barangay governments in the country. It provides for a more
responsive local government structure instituted through a system of decentralization whereby
Local Government Units are delegated more powers, authority, responsibilities and resources.

The Figure above illustrates the concept map of the Republic Act 7160 or The Local
Government Code of the Philippines. It consists of 4 books; the first book outlines the general
provisions of the code, the second book is about the local taxation and fiscal matters, the local
government units were discussed in the third book, while the fourth book provides the
framework for the miscellaneous and final provisions of the code. In totality, the code has 536
sections and 2 of these sections have already been amended. Section 41 (b) has been amended by
RA 8553 on February 25, 1998, while section 43 has been amended on February 14, 1998 by RA
8524. All the four books of the code were consisted of titles and every title was composed of
chapters and chapters are further subdivided by articles respectively.

Book 1 or the General Provisions of the Code was composed of 9 titles and the first Title
is the Basic Principles which was further divided by 5 chapters namely: The Code: Policy and
Application, General Powers and Attributes of Local Government Units, Intergovernmental
Relations, Relations with People's and Non-Governmental Organizations, and Local
Prequalification, Bids and Awards Committee. The second Title of Book 1 which is the Elective
Officials is composed of 5 chapters namely: Qualifications and Election, Vacancies and
Succession, Local Legislation, Disciplinary Actions, and Recall. Other tiles under Book 1 are
Human Resources and Development, Local School Boards, Local Health Boards, Local
Development Councils, Local Peace and Order Council, Autonomous Special Economic Zones,
and the Other Provisions Applicable to Local Government Units which was further divided by
two chapters namely: Settlement of Boundary Disputes and Local Initiative and Referendum.

The Local Taxation and Fiscal Matters or the Book 2 of the code is composed of 6 titles,
namely: Local Government Taxation, Real Property Taxation, and Shares of Local Government
Units in the Proceeds of National Taxes, Credit Financing, Local Fiscal Administration, and
Property and Supply Management in the Local Government Units. The first title of Book 2
which is Local Government Taxation is comprised of 6 chapters namely: General Provisions,
Specific Provisions on the Taxing and Other Revenue-Raising Powers of Local Government
Units, Collection of Taxes, Civil Remedies for Collection of Revenues, Miscellaneous
Provisions, and Taxpayer's Remedies. The second title of Book 2 which is Real Property
Taxation is composed of 8 chapters namely: General Provisions, Appraisal and Assessment of
Real Property, Assessment Appeals, Imposition of Real Property Tax, Special Levies on Real
Property, Collection of Real Property Tax, Disposition of Proceeds, and Special Provisions.
Shares of Local Government Units in the Proceeds of National Taxes are the title 3 of the Book 2
of this code and it is consisted of 2 chapters namely: Allotment of Internal Revenue, and Share of
Local Government Units in the National Wealth. While the Fifth Title of the Book 2 which is
Local Fiscal Administration is composed of 4 chapters namely: General Provisions, Local and
Other Special Funds, Budgeting, and Expenditures, Disbursements, Accounting and
Accountability.

The Book 3 or the Local Government Units is composed of 6 titles and it outlines the
composition of all Local Government Units from the Barangay to Provincial Level. Title 1 which
is The Barangay is consisted of 10 chapters and they were Role and Creation of the Barangay,
Barangay Officials in General, The Punong Barangay, The Sangguniang Barangay, Appointive
Barangay Officials, Barangay Assembly, Katarungang Pambarangay, Sangguniang Kabataan,
Pederasyon ng mga Sangguniang Kabataan, and chapter 10 is Linggo ng Kabataan. The
Municipality or title 2 of the Book 3 discusses the Role and Creation of the Municipality,
Municipality Officials in General, and Officials and Offices Common to All Municipalities. Title
3 or The City is composed of 3 chapters namely: Role and Creation of the City, City Officials in
General, and Officials and Offices Common to All Cities. While the title 4 or The Province
deliberates its 3 chapters namely: Role and Creation of the Province, Provincial Officials in
General, and Officials and Offices Common to All Provinces. Title 5 of the Book 3 discusses
about the appointed local officials common to all Municipalities, Cities and Provinces. And
finally, the title 6 of the Book 3 is about the Leagues of Local Government Units and Elective
Officials which is subdivided in to two chapters namely: Leagues of Local Government Units,
and Leagues and Federation of Local Elective Officials.

The last book of the local government code entitled, “Miscellaneous and Final
Provisions” provides the finishing provisions of the Republic Act 7160. This section is composed
of 4 titles namely: Penal Provisions, Provisions for Implementation, Transitory Provisions, and
Final Provisions.