Chapter 4:
natural and human resources.
LAWS AND REGULATIONS: LOCAL GOVERNMENT UNITS
Overview of LGUs in the Philippines
• LGU means a local government unit which is a political subdivision of
the Republic of the Philippines at the provincial, city, municipal, or
Barangay level.
• Local Government Units (LGUs) in the Philippines play a crucial role
in the governance and administration of the country. LGUs are political
subdivisions that are responsible for implementing and enforcing
national laws and policies at the local level. This report provides an
overview of LGUs in the Philippines, including their structure,
functions, and significance in the country’s governance
1. Structure of LGUs:
LGUs in the Philippines are divided into three levels: provinces, cities, and
municipalities. Each level has its own set of elected officials and governing
bodies. Provinces are further subdivided into cities and municipalities, and
cities may be further categorized as highly urbanized cities or independent
component cities.
2. Functions of LGUs:
LGUs are responsible for a wide range of functions and services, including but
not limited to the following:
• Local Legislation: LGUs have the authority to pass local ordinances
and resolutions.
• Health Services: They provide basic healthcare services through
local health units.
• Education: LGUs oversee public elementary and high schools.
• Infrastructure: LGUs are responsible for local roads, bridges, and
public markets.
• Social Services: They provide social welfare and development
programs.
• Disaster Risk Reduction: LGUs play a key role in disaster
preparedness and response.
3. Significance of LGUs:
LGUs are essential components of the Philippine government for several
reasons:
• Decentralization: LGUs help decentralize governance, bringing
decision-making and administration closer to the people.
• Local Empowerment: They empower local communities to address
their unique needs and concerns.
• Fiscal Autonomy: LGUs have their revenue-raising powers, allowing
them to fund local projects and services.
• Resource Management: They manage local resources, including
• Crisis Response: LGUs are on the front lines during disasters and
emergencies, ensuring swift and effective response.
In conclusion, LGUs in the Philippines are essential components of the
country’s governance structure. They play a vital role in implementing national
policies and delivering essential services to local communities. Understanding
the structure and functions of LGUs is crucial for anyone interested in the
governance of the Philippines.
Objectives of LGU
Republic Act No. 7160 or the Local Government Code of 1991 has
devolved to all LGUs the administration of basic services, including agriculture,
environmental protection, health, maintenance of public works and highways,
social welfare, and tourism.
Tarlac LGU Mission and Vision
Mission
• To provide effective and efficient public service to Tarlaqueños,
empowering them to become active partners in ensuring political,
social, cultural, ecological, and economic development for a better
quality of life in harmony with God, man, and nature.
Vision
• Magkaisa! Tarlac city: a clean and emerging economic giant at the
heart of Central Luzon, home to empowered, resilient and secure
citizenry.
Structures of LGU
Local Government Units (LGUs) in many countries typically have a hierarchical
structure that varies based on the specific laws and regulations of that country.
General overview of the common structures found in many LGUs:
• Local Executive: At the top of the hierarchy is the local executive,
often called the mayor (in cities and municipalities) or Governor (in
provinces). They are the chief executive officer of the LGU and are
responsible for implementing laws, ordinances, and policies at the
local level.
• Local Legislative Body: LGUs have a local legislative body, such as
a City Council or Municipal Council (in cities and municipalities) and a
Provincial Board (in provinces). These bodies are responsible for
passing local ordinances, resolutions, and budgets.
• Barangay: Below the city or municipal level, there are barangays (or
similar units with different names in different countries). Barangays are
the smallest administrative divisions, and each one has a Barangay
Captain and a Barangay Council.
 • Departments and Offices: LGUs typically have various departments
and offices responsible for specific functions, such as finance, health,
public works, and social services. These departments help implement
local programs and services.
• Advisory and Regulatory Bodies: Some LGUs may have advisory
or regulatory bodies, such as planning and zoning boards,
environmental commissions, or public safety committees, depending
on local needs and regulations.
• Civil Service and Employees: LGUs have civil service employees
who carry out day-to-day administrative and service functions. These
employees work in various departments and offices.
• Citizen Participation: Many LGUs have mechanisms for citizen
participation, such as local assemblies, public hearings, and
community-based organizations, to involve residents in decision-
making processes.
Authorities of Local Government Units
Outlined in the Local Government Code of 1991 or Republic Act No. 7160 and
other subsequent amendments.
1. Fiscal Autonomy: LGUs have the authority to generate and manage their
revenue sources. They can impose taxes, fees, and charges on various
activities and services within their jurisdiction
• LGUs have the power to levy taxes on real property, business, and
other local taxes and fees.
• They also receive a share of national taxes through the Internal
Revenue Allotment (IRA), which is distributed among LGUs based on
a formula defined by law.
2. Local Legislation: LGUs have the power to enact local ordinances and
resolutions. These laws are designed to address specific issues, concerns,
and priorities within their respective jurisdictions.
• Local ordinances can cover a wide range of matters, including zoning
and land use, public health, environmental protection, traffic
management, and local economic development.
3. Local Planning and Development: LGUs are responsible for formulating
and implementing their own Comprehensive Land Use Plans (CLUPs) and
Comprehensive Development Plans (CDPs).
• These plans guide the development and growth of the LGU and are
essential for land use, infrastructure, and economic development.
4. Public Services and Facilities: LGUs are tasked with providing essential
public services and facilities within their areas.
• This includes education, healthcare, public safety (e.g., police and fire
services), and local infrastructure development (e.g., roads, bridges,
and public markets). LGUs also have the authority to regulate
businesses and issue permits and licenses.
5. Local Police Force: Cities and municipalities have the authority to establish
their own local police forces through their respective city or municipal
ordinances.
• These police forces work in coordination with national law
enforcement agencies to maintain peace and order within their
jurisdictions
6. Environment Protection and Natural Resource Management: LGUs
have the authority to enforce environmental laws and regulations within their
areas.
• They can issue permits for activities that may have environmental
impacts, such as mining or logging, and implement conservation and
protection measures for natural resources.
7. Local Judiciary: Some LGUs, particularly highly urbanized cities, have the
authority to establish their own local courts, known as Municipal Trial Courts
or Municipal Circuit Trial Courts.
• These courts handle civil and criminal cases within their jurisdiction.
8. Local Government Employees: LGUs have the authority to hire and
manage their own local government employees, subject to certain civil service
rules and regulations.
• These employees play a crucial role in the delivery of public services
and the implementation of local government programs and initiatives.
9. Local Development Councils: Essential bodies established in local
government units (LGUs) in the Philippines to facilitate the planning and
coordination of development efforts within their respective jurisdictions.
• LDCs play a crucial role in ensuring that local development initiatives
are well coordinated, participatory, and aligned with the priorities of
the community and national development goals.
10. Participation in National and Regional Governance: LGUs are
represented in the national government through the League of Cities, League
of Municipalities, and the League of Provinces.
• They also participate in regional governance through Regional
Development Councils (RDCs), where they have a voice in regional
planning and development.
Roles and Services of Local Government Units
Business License and Permit Division
• Responsible for the issuance of business/mayor’s permit, permit to
operate and special permit, revocation and closure of businesses,
business retirement certificate.
• Responsible for the investigation and evaluation of eligibility for or
conformity with laws and regulations governing contract compliance in
relation to the requirement of licenses and permits.
• Responsible for the revocation of Mayor’s Permit endorsed by other
regulatory offices.
• Responsible for the calibration of gasoline stations and LPG refilling
plants.
 • Responsible for the effective implementation of plans/work programs
and activities for the improvement of services delivered to the public.
• Responsible for the supervision on the issuance of generated reports
and other information as requested by different entities or individual
certification, certified true copy of business registration and other
documents on business.
Records Management and Information Section
• Responsible for the preparation of information and other reports that
can be generated in the e- BPLS computerized system.
• Responsible for updating business information (owner’s name,
business name; change of business name and activities.
• Responsible for the recommendation of policies and other systems
that can upgrade and help the present system to be more effective
and efficient.
• In-charge of the incoming and outgoing communication letters/memos
from other offices and agencies.
• Responsible for managing records and filing of documents.
• Responsible for the inspection of new business and retirement of
business.
Inspection and Regulatory Section:
• Responsible for the inspection of Mayor’s Permit in different
barangays, offices and establishments.
• Responsible for the preparation of investigation reports, suggestions/
recommendations based on the problems filed by the taxpayers.
• Responsible for the calibration of gasoline stations and LPG refilling
plants.
• Responsible for serving notices and closure orders to business
establishments, filing/ withdrawal of cases to the Office of the
Prosecutor pertaining to delinquent taxpayers
Streamlining Processing of Business Permits ISO 9001: 2008
Certification
• The Business License and Permit Division (BLPD) of the city exists to
provide quality business registration services to the taxpayers through
the business permit application.
• The time of the processing of business permits was reduced from 2
weeks to 25 minutes
Business Processing Permit Procedure
City Business Permit and Licensing Office
I. Mandate
• The Business Permit and Licensing Office (BPLO) is hereby created,
which shall be in charge of the overall regulation, issuance and control
of business permits and licenses of establishments, supervision of the
operation of the Business-One-Stop-Shop (BOSS), protection of the
interest of consumers, control and supervision of the issuance of
motorized tricycles-for hire and public utility vehicle permits,
implement related ordinances in the city and such other functions as
may be provided by law or ordinance.
II. Vision
• A department in the City Government where qualities that characterize
a high level of professionalism are expected from each of the
employees; to become outstanding in the performance. of duties
towards perfecting a business-friendly atmosphere in providing
excellent public service to the taxpayers.
III. Mission
• A department in the City Government where qualities that characterize
a high level of professionalism are expected from each of the
employees; to become outstanding in the performance. of duties
towards perfecting a business-friendly atmosphere in providing
excellent public service to the taxpayers.
Issuance of Business Permit for New and Renewal
Classification: Simple
Type of Transaction: G2C – Government to Client
Who May Avail: All new business owners who intend to put up investment in
Tarlac City.
New
All New Businesses are required to secure a Business Permit/ License to
operate before the start of any commercial operations. For new business, all
these enumerated below may be facilitated at the business one-stop-shop.
• Certificate of Zoning Compliance for Business Permit from the City
Planning and Development Office.
• Business Inspection Clearance on Building/Occupancy from the City
Engineering Office.
• Bureau of Fire Protection to schedule the inspection of the business
establishment.
• City Health Office to ensure health safety and check procedures for
the issuance of Sanitary Permit.
• City Environment and Natural Resources Office to issue
Environmental Compliance Clearance
Renewal
Existing Businesses are required to renew their Business Permit from January
1 to 20, every year. Penalties are imposed after this period.
Business taxes are computed based on the rates specified in the revised
Revenue Code. Payment may be made annually, semi-annually, or quarterly,
for the business paying every quarter, taxes are due on the 20th day of the
first month of each quarter. The process is under two offices, the Business
Permit and Licensing Office (BPLO), and the Local Treasury Operations and
Revenue Collection Division of the City Treasury Office located at the Business
One Stop Shop (BOSS).
Business Processing Permit Procedure
i. Secure Business Permit Application Form at the Business Permit and
Licensing Office
ii. Fill out all entries on the application form and have it notarized.
iii. Secure all the Requirements for Business Permit
iv. Attach all required supporting documents to the properly filled out
application form then submit to BPLO.
v. When everything is in order, taxes, fees and charges will be assessed
by the BPLO.
vi. Assessment shall be paid to the City Treasurer Office
vii. Forward Official Receipt to the BPLO for the printing of
Business/Mayor's Permit
viii. The Business/Mayor's Permit will be released on the date specified on
the claim stub to be provided by BPLO.
Requirements and Supporting Documents
Before you can start operating your business in the Philippines, you need to
secure a Mayor’s Permit or Business Permit from the Local Government Unit
(LGU) where your company office is located. LGUs can be cities or
municipalities, and the procedures for obtaining a permit may vary depending
on the local regulations and ordinances the city or municipality seeks to
implement.
Business permits are renewed every year. Renewal period is usually in the
first month of the calendar year. Penalties are imposed on businesses that fail
to renew their business permits on or before the prescribed period.
1. Application Form
2. Certificate of Registration from Securities and Exchange
Commission (SEC) for Corporations/Partnerships; Department of
Trade and Industry (DTI) for Sole Proprietorships; or Cooperative
Development Authority (CDA) for Cooperatives
3. Barangay Business Clearance*
4. Community Tax Certificate (CTC or Cedula)
5. Contract of Lease (if leased)/Transfer Certificate of Title (if owned)
6. Sketch/Pictures of the business location (3 copies)
7. Public Liability Insurance (for Restaurants, Cinemas, Malls,
etc./exempted: Sari-sari Stores, Carinderias)
8. Locational/Zoning Clearance*
9. Certificate of Occupancy (Building and Unit) *
10. Building Permit and Electrical Inspection Certificate*
11. Sanitary Permit*
12. Fire Safety Inspection Permit
Key Applicable Laws, Regulatory Requirements and Penalties for Non-
Compliance
Local Government Code of the Philippines
The Local Government Code of the Philippines is also known as the Republic
Act 7160 that governs the organization and functions of local government
units. It also serves as the primary legal framework for decentralization and
local governance in the country. This Code outlines the powers,
responsibilities, and fiscal autonomy of the Local Government Units (LGUs).
The Title V of the Local Government Code of the Philippines outlines the
powers and duties of Local Government Units (LGUs). This title empowers
LGUs to take charge of various aspects of local governance and development.
Here are some of the key provisions and responsibilities detailed in Title V:
1. Imposing and Collecting Local Taxes: LGUs have the authority to
impose and collect taxes, fees, and charges within their jurisdictions.
This includes taxes on real property, business taxes, and other local
levies. They have the power to set tax rates and collect revenue to
fund local government operations and development projects.
2. Creation of Revenue-Generating Activities: LGUs are encouraged
to engage in revenue-generating activities to support their financial
needs. This can involve establishing and managing local enterprises,
businesses, and public utilities. The income generated from these
activities can contribute to LGU’s revenue.
3. Formulating Development Plans: LGUs are responsible for
formulating and implementing comprehensive development plans.
These plans should address the social, economic, and environmental
needs of their communities. LGUs have the authority to determine
their local development priorities and allocate resources accordingly.
4. Local Public Services: LGUs are tasked with providing essential
public services to their constituents. These services can include health
care, education, infrastructure development, social welfare programs,
and more. LGUs have the flexibility to tailor these services to meet the
specific needs of their communities.
5. Regulating Business Activities: LGUs can enact ordinances and
regulations related to business activities within their areas. This
includes issuing business permits and licenses, as well as ensuring
compliance with local laws and regulations.
6. Land Use and Zoning: LGUs have the authority to create land use
plans and zoning ordinances. These plans and regulations help guide
land development and use within their jurisdictions, promoting
organized and sustainable growth
 7. Environmental Protection: LGUs are empowered to enforce
environmental protection and conservation measures at the local
level. They can enact ordinances to address environmental issues,
manage natural resources, and ensure ecological sustainability
8. Public Safety and Order: LGUs are responsible for maintaining
public safety and order within their territories. They can establish and
maintain local police forces and enforce ordinances related to peace
and order.
9. Participation in Local Development Councils: LGUs are active
participants in the Local Development Councils (LDCs), which are
responsible for formulating and implementing local development plans
and programs
Anti-Red Tape Act of 2007
The Anti-Red Tape Act of 2007, also known as Republic Act No. 9485, is a law
enacted with the primary objective of improving the delivery of government
services, including those provided by LGUs, by reducing bureaucratic red tape
and streamlining procedures.
This law recognizes the importance of providing citizens and businesses with
prompt, efficient, and transparent access to government services.
Key Features and Provisions of the Anti-Red Tape Act of 2007:
1. Citizens Charter: Government agencies are required to develop and
publicize their Citizens' Charter. This charter serves as a clear and
comprehensive guide for citizens and clients regarding the agency's services,
including the step-by-step procedures, processing times, requirements, fees,
and service standards.
2. No Noon Break Policy: ARTA enforces a "No Noon Break Policy," which
means that government offices should provide continuous public service
during regular office hours (including lunchtime). This policy aims to ensure
that citizens can access government services without unnecessary delays.
3. Anti-Fixing or No "Graft" Policy: Government agencies must adhere to
an anti-fixing policy, which prohibits any form of bribery, corruption, or
solicitation of bribes in exchange for expediting or facilitating government
transactions. This policy promotes transparency and accountability in public
service.
4. Streamlining of Procedures: Agencies are required to streamline their
processes to make them more efficient and client-friendly. This involves
simplifying and optimizing procedures to reduce unnecessary steps,
paperwork, and delays.
5. One-Stop-Shop: Government agencies are encouraged to establish one-
stop-shop service centers where citizens can access multiple government
services in one location. This approach aims to minimize the need for citizens
to visit multiple offices for different transactions.
6. Automated Systems: ARTA promotes the use of automated systems and
technology to improve the efficiency and transparency of government
processes. Implementing automated systems can reduce human intervention,
minimize errors, and expedite service delivery.
7. Complaint and Feedback Mechanisms: Agencies are required to
establish effective complaint and feedback mechanisms that allow citizens to
report issues, concerns, or complaints regarding public services. This helps
agencies identify areas for improvement and address citizen grievances
promptly.
Fines and Penalties
Light Offenses – Section 11(a)
Light offenses are less severe violations of the Act and are subject to milder
penalties. Here are examples of light offenses as specified in Section 11(a) of
the Act:
1. Refusal to accept an application and/or request within the prescribed
period or any document being submitted by a client.
2. Failure to act on an application and/or request or failure to refer back
to the client a request that cannot be acted upon due to a lack of
requirements within the prescribed period.
3. Failure to attend to clients who are within the premises of the office or
agency concerned prior to the end of official working hours and during
lunch break.
4. Failure to render frontline services within the prescribed period on any
application and/or request without due cause.
5. Failure to give the client a written notice of the disapproval of an
application or request.
6. Imposition of additional irrelevant requirements other than those listed
in the first notice.
Penalties for Light Offenses:
a. First Offense: Thirty (30) days suspension without pay and
mandatory attendance in a Values Orientation Program.
b. Second Offense: Three months suspension without pay.
c. Third Offense: Dismissal and perpetual disqualification from public
service
Grave Offense – Section 11(b)
• Grave offenses under the Anti-Red Tape Act include fixing and/or
collusion with fixers in consideration of economic and/or other gain or
advantage.
• Dismissal and perpetual disqualification from public service.
Criminal Liability for Fixers – Section 12
• Fixers, as defined in this Act, may face criminal liability in addition to
the penalties for grave offenses.
 • Fixers may face imprisonment for up to six years or fines ranging from
P20,000 to P200,000, or both.
Civil and Criminal Liability, Not Barred – Section 13
• Section 13 of the Anti-Red Tape Act emphasizes that finding
administrative liability under the Act does not prevent the filing of
criminal, civil, or other related charges under existing laws arising from
the same act or omission. This provision ensures that individuals who
violate the Act can be held accountable through both administrative
and legal channels.
Administrative Jurisdiction – Section 14
• Section 14 specifies the administrative authorities that have
jurisdiction over cases related to violations of the Anti-Red Tape Act.
These administrative bodies include the Civil Service Commission,
Presidential Anti-Graft Commission, and the Office of the
Ombudsman. These agencies are responsible for investigating and
adjudicating cases involving violations of the Act, ensuring that
government employees and officials are held accountable for their
actions.
Toxic Substances and Hazardous Nuclear Waste Control Act of 1990
An act to control toxic substances and hazardous and nuclear wastes,
providing penalties for violation thereof.
Criminal Offenses and Penalties - The penalty of imprisonment of six (6)
months and one day to six (6) years and one day and a fine ranging from Six
hundred pesos (P600.00) to Four thousand pesos (P4,000.00). If a
government official, he/she shall be automatically dismissed from office.
Go Negosyo Act - Republic Act 10644 promotes job generation and inclusive
growth through the development of Micro, Small and Medium Enterprises.
Programs of Go Negosyo Act:
1. Help create jobs and livelihood through:
• Money / Financing - The Department of Finance (DOF) and the
appropriate financing institutions shall establish a Start-up Fund for
MSMEs.
• Mentorship - Co-organize with the local chambers of commerce,
other business organizations and government agencies, a mentoring
program for prospective and current entrepreneurs and investors.
• Market Linkage - Establish market linkages for MSME development
through the Micro, Small and Medium Enterprise Development
(MSMED) Council and DTI.
2. Promote ease of doing business
• One registration System - A unified and simplified business
registration form shall be developed by the DTI and shall be made
available in all Negosyo Centers.
• Information and Facilitation - Establish a databank which shall be a
source of all information necessary for project monitoring, research
and policy studies and informal dissemination campaigns.
• Networking - Build local support networks. Coordinate with schools
and organizations on the development of youth entrepreneurship
programs.
Ease of Doing Business and Efficient Government Service Delivery Act
of 2018
Republic Act 11032 or The Ease of Doing Business and Efficient Government
Service Delivery Act of 2018 is an act that aims to streamline the current
systems and procedures of government services.
Six (6) Key Reforms:
1. Expedited Business Permit & Licenses - The law aims to make business
registration and permit renewals quicker and easier. These are the creation of
Unified Application Form, Preliminary Evaluation, Fewer Transactions, and
One-Stop-Shop.
2. Deadline for Government Transactions - All government agencies must
complete transactions within the following:
• Simple Transactions: Requiring only standard ministerial action – 3
business days
• Complex Transactions: Requiring resolution of complicated issues –
7 business days
• Highly Technical Transactions: Requiring highly technical
knowledge – 20 business days.
• Note: Applications will be automatically approved if the agency fails to
process transactions within a timeframe.
3. Online Registration for Business - The Department of Information and
Communications Technology (DICT) will create an online Central Business
Portal where all business permits, licensing, authorizations etc. can be
completed.
4. Anti-Corruption Policy - Zero-contact policy between business applicants
and government employees. Applicants will be identified by case number and
deal with government functionaries anonymously.
5. Creation of Citizen’s Charter - National Government Agencies (NGAs)
and Local Government Units (LGUs) will create a Citizen’s Charter.
6. Accountability - Administrative and criminal liability to officials and
employees acting improperly.
Criminal Offenses and Penalties
First Offense: Administrative liability with six (6) months suspension.
Second Offense: Administrative liability and criminal liability of dismissal from
the service.
The Local Revenue Code reflects the local tax policy of the LGU. It should be
in consonance with the Constitutional mandate and founded on a solid legal
basis.
The power of local government to levy taxes, fees and charges is provided in
the Constitution of the Republic of the Philippines. Under Section 5, Article X,
the Constitution provides: “Section 5. Each local government unit shall have
the power to create its own sources of revenues and to levy taxes, fees and
charges subject to such guidelines and limitations as the Congress may
provide, consistent with the basic policy of local autonomy. Such taxes, fees
and charges shall accrue exclusively to the local governments.”
Revenue Structure of LGUs
LGUs have two (2) major sources of funds, internally generated (local) and
external (shares from national revenues and foreign/local grants).
LGU Revenue Base
• Taxes - Impositions under the taxing power of LGUs for the purpose
of raising revenues (e.g., real property tax, business tax and other
local taxes)
• Regulatory Fees - Charges made by law or ordinance for the
regulation or inspection of business or activities.
• Service Fees - Fees collected for services rendered or for
conveniences furnished by the LGU.
• Charges- Impositions for the operation of public enterprises in
connection with the government’s exercise of its proprietary functions.
Provincial Taxing Powers (Secs. 134-141 and Secs. 153-155 of the LGC)
The following taxes may be imposed by the province, although they share the
proceeds:
• Real property tax – proceeds from the basic tax are shared between
the province 35%, municipalities 40%, and barangays 25%; while
proceeds from the Special Education Fund (SEF) are shared 50% for
the province and 50% for the municipalities.
• Amusement tax – proceeds from the tax are shared equally by the
province and the municipality where the amusement place is located.
• Tax on sand, gravel and other quarry resources are shared
between the province 30%, municipalities 30%, and barangays 40%.
Municipal Taxing Powers (Secs. 142-149 of the LGC and Secs. 153-157 of
the LGC)
Municipalities may levy tax on business which varies according to business
classification such as:
• Manufacturing, assembling, repacking, processing, brewing, distilling,
rectifying, and compounding of liquors, distilled spirits and wines or
manufacturing of any article of commerce of whatever kind or nature.
Wholesalers, distributors, dealers, or retailers in any article of
commerce of whatever kind or nature. Pawnshops, boarding houses,
lodging houses, hotels and motels, and signs, signboards, billboards,
and advertisements.
Cities’ Taxing Powers (Sec. 151 and Secs. 153-157 of the LGC)
• Cities may levy taxes, fees, and charges under the taxing authority of
municipalities and provinces (see above listing).
• Cities may also impose rates fifty per cent (50%) higher than the
maximum rates allowed for municipalities and provinces except for the
occupation tax, amusement tax on admission, and fees for the
licensing of weights and measures, which shall be uniform.
Barangays’ Taxing Powers (Sec. 152 and Secs. 153-155 of the LGC)
• Taxes on stores and retailers with fixed business establishments, with
gross sales or receipts for the preceding year that do not exceed
P50,000 in the case of cities and P30,000 in the case of municipalities.
Service fees or charges for services rendered in connection with the
regulation or use of barangay-owned properties or service facilities,
such as palay, copra or tobacco dryers, parking lots, etc.
Republic Act No. 9514
An Act Establishing a Comprehensive Fire Code of The Philippines,
Repealing Presidential Decree No. 1185 And for Other Purposes
SECTION 1. This Act shall be known as the “Fire Code of the Philippines of
2008”.
SECTION 2. It is the policy of the State to ensure public safety, promote
economic development through the prevention and suppression of all kinds of
destructive fires, and promote the professionalization of the fire service as a
profession. Towards this end, the State shall enforce all laws, rules and
regulations to ensure adherence to standard fire prevention and safety
measures and promote accountability in the fire protection and prevention
service
A. INSPECTION PROCESS
Fire safety inspections should be conducted as a pre-requisite to grants of
permits and/or licenses by local governments or other government agencies
(Section 7a).Inspections should be done at least once a year and every time
the owner, administrator or occupant shall renew his/her business permit or
permit to operate (Sec. 5, (g))
• Building plan review
• Inspection during construction
• Inspection after completion of construction
• Business and routine inspection
B. Required Papers/Permits
• Fire and Life Safety Assessment Report (FALAR) 1: Documentation
on Fire and Life-Safety Features of the Facility
• Fire and Life Safety Assessment Report (FALAR) 2: Documentations
submitted by the Contractor/s and the Construction Manager certifying
that the construction was in accordance with the FALAR 1 and
authorized changes
• Fire and Life Safety Assessment Report (FALAR) 3: Documentation
on the required periodic maintenance of the fire and life-safety
features of the facility
• Fire Insurance Data
• Fire Safety Inspection Certificate (FSIC)
• Building Permit
• Occupancy Permit
C. Fire Safety Measures
D. Functions of Other Govt Agencies
PNP (Section 7.0.1.2, IRR Fire Code of 2008) - PNP will assist BFP during
actual firefighting operations and fire scene investigations.
LGUs (Section 7.0.1.2, IRR Fire Code of 2008) - LGUs should refrain from
issuing licenses and/or permits without the applicant first securing an FSIC
from the BFP
Cooperation with other Agencies
• NBI
• National and Local Waterworks
• Electric Companies and
• Cooperatives
• DOTC
• DepEd
• CHED
• DTI
• TESDA
• DENR
News and Updates
Services Offered of the City Government of Tarlac
For Cooperatives
Application for Cooperatives Accreditation - this service enables a
registered cooperative based in Tarlac City to be accredited under the
cooperative program of the City Government of Tarlac.
OFFICE: City Cooperative and Enterprise Development Office
WHO may avail: Citizens/Clients
REQUIREMENTS:
1. At least 26 members
2. At least 26,000.00 paid in share capital.
3. Copy of Articles of Cooperation and By Laws (ACBL)
4. Board Resolution requesting accreditation.
5. Copy of Cert. of Registration with Cooperative Development Authority
(CDA) and Bureau of Internal Revenue (BIR)
6. List of coop officers with bio data
7. List of members with corresponding amount of Share Capital
8. Installed book of accounts
9. Copy of policies, system, and procedures
10. Financial statements Coop with more than 1 yr. of operation - Audited.
11. Financial Statement Coop with less than 1 yr. of operation - Interim
12. Simplified feasibility study or business plan
13. Cert. of trainings/seminars attended by officers and members certified
by accredited cooperative training providers
Availment of Cooperative Loan - aims to extend financial assistance to all
accredited cooperatives under the cooperative program.
OFFICE: City Cooperative And Enterprise Development Office
WHO may avail: Citizens/Clients 3. Business Permit or Registration with DTI
REQUIREMENTS: 4. 2×2 Picture
• Deposit Account w/ LBP – minimum of P10,000.00 as a maintaining 5. Voter’s ID or Certificate
balance 6. Application Form
• Board Resolution requesting for loan availment or re-availment
• Latest financial statement
• Schedule of Sub-promissory Notes as applicable
• Copies of Sub-promissory Notes as applicable
• Mother Promissory Note & Disclosure statement
• Copy of surety bond of accountable officers – if newly renewed
• Simplified feasibility study or business plan

Application for Increase in Credit Line - this transaction aims to increase

the amount of credit line extended to a cooperative for expansion of business
operations.
OFFICE: City Cooperative and Enterprise Development Office
WHO may avail: Citizens/Clients
REQUIREMENTS:
1. Board Resolution requesting for additional credit line or increase in
line.
2. Latest list of members with corresponding amount of Share Capital
3. Copy of fidelity bond of accountable officers – if newly renewed
4. Simplified Project Proposal or business plan
5. Latest financial statement

Application for Credit line Renewal - credit Line renewal is applied by the
cooperative on or before maturity date of their existing credit line, so that they
can sustain availment of their loan from the cooperative program.
OFFICE: City Cooperative and Enterprise Development Office
WHO may avail: Citizens/Clients
REQUIREMENTS:
1. Board Resolution requesting for renewal of credit line.
2. Latest financial statement
3. Latest list of members with corresponding amount of Share Capital
4. Copy of surety bond of accountable officers – if newly renewal

For MSME’s
Application for Accreditation of MSMEs - Accreditation of Micro Small and
Medium Enterprise (MSMEs) is done for the official approval of the newly
registered MSMEs with existing micro or small-scale businesses, and to
qualify to the MSMEs Program under the City Government of Tarlac.
OFFICE: City Cooperative and Enterprise Development Office
WHO may avail: Citizens/Clients
REQUIREMENTS:
1. Barangay Clearance
2. Community Tax Certificate