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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 ...
Taxes imposed at the national level are collected by the Bureau of Internal Revenue (BIR), while those imposed at the local level (i.e., provincial, city, municipal, barangay) are collected by a local treasurer's office.
Each autonomous region has a unique form of government. The ARMM had a regional governor and a regional legislative assembly, mimicking the presidential system of the national government. The Bangsamoro will have a chief minister responsible to parliament, with parliament appointing a wa'lī, or a ceremonial governor, in a parliamentary system.
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 Internal Revenue Allotment (IRA) is a local government unit’s (LGU) share of revenues from the Philippine national government. Provinces, independent cities, component cities, municipalities, and barangays each get a separate allotment.
Each barangay houses a Sangguniang Kabataan (SK) composed of a chairperson, seven members, a secretary, and a treasurer. [6] The Kagawads, or councilors, approved resolutions and appropriate money allotted to the council.
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.
Municipalities have some autonomy from the National Government of the Republic of the Philippines under the Local Government Code of 1991.They have been granted corporate personality enabling them to enact local policies and laws, enforce them, and govern their jurisdictions.