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Local Government Structure in the Philippines

Local governments in the Philippines exist independently from legislation and have autonomous powers to create sources of revenue through taxation. Congress may provide some guidelines and limitations on local taxation but cannot diminish their autonomy as guaranteed by the Constitution. Any changes to local governments, such as creating new ones, altering boundaries, or merging/abolishing existing ones requires legislation and meeting certain conditions to protect the interests of the affected communities.

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Jo Hn
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54 views37 pages

Local Government Structure in the Philippines

Local governments in the Philippines exist independently from legislation and have autonomous powers to create sources of revenue through taxation. Congress may provide some guidelines and limitations on local taxation but cannot diminish their autonomy as guaranteed by the Constitution. Any changes to local governments, such as creating new ones, altering boundaries, or merging/abolishing existing ones requires legislation and meeting certain conditions to protect the interests of the affected communities.

Uploaded by

Jo Hn
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd

Article X

Local Government
GENERAL PROVISION
2.
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–
1. Exists independently of legislation –
– the taxing of local governments is not absolute
because aside from constitutional restrictions ( taxes must be for a
public purpose, uniform, reasonable) Congress may still provide
guidelines and limitations on its exercise (Sec. 5) such as
prescribing the maximum rate of taxes. But such limitations must
not diminish the autonomy of local government units for it is a basic
policy of the Constitution to ensure their autonomy. (Art. II, Sec, 25.)
-

–
1. Conditions – By legislation or any other act of government having the force of law, any local
government unit may e created, divided, merged, abolished, or its boundary substantially
altered provided:

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