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The history of the community tax certificate entails three incarnations dating back to Spanish colonial times. Introduced in a 19th-century reform of the tax system which followed the Revolt Against the Tribute of 1589 which scrapped the system of tribute, as well as subsequent tax reforms, the cédula was issued to all indios or natives between the ages of 18 and 60 upon payment of a ...
Municipal government in the Philippines is divided into three – independent cities, component cities, and municipalities (sometimes referred to as towns). Several cities across the country are "independent cities" which means that they are not governed by a province, even though like Iloilo City the provincial capitol might be in the city.
The Liga ng mga Barangay sa Pilipinas (League of Barangays in the Philippines) and the Asosasyon ng mga Kapitan ng Barangay (Association of Barangay Captains, ABC) are formal organizations of all the barangays in the Philippines. Presently, almost 42,000 barangays are part of this organization, making it the association of Philippine local ...
The policy of taxation in the Philippines is governed chiefly by the Constitution of the Philippines and three Republic Acts. Constitution: Article VI, Section 28 of the Constitution states that "the rule of taxation shall be uniform and equitable" and that " Congress shall evolve a progressive system of taxation ".
Section 284 of the Local Government Code of the Philippines (RA 7160) sets up the formula for the distribution of the allotment. All or nearly all of the revenue that a local government has to spend comes from their IRA, though some local governments also have additional local sources of revenue such as property taxes and government fees.
The Sangguniang Barangay, known in English as the Barangay Council [note 1] is the local government of a barangay, the smallest administrative division in the Philippines. Each of the 42,004 barangays in the country has its respective Sangguniang Barangay. The term is coined from the Tagalog words sanggunian (lit. ' advisory ') and barangay.
A city (Filipino: lungsod or siyudad) is one of the units of local government in the Philippines.All Philippine cities are chartered cities (Filipino: nakakartang lungsod), whose existence as corporate and administrative entities is governed by their own specific municipal charters in addition to the Local Government Code of 1991, which specifies their administrative structure and powers.
After a while the independent Republic of the Philippines was declared in 1946, all municipal districts were dissolved and were absorbed into or broken into municipalities. [16] The latest guidelines in the creation of new municipalities were introduced in 1991 with the issuance of the Local Government Code.