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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 ...
Council Tax is a local taxation system used in England, Scotland and Wales. It is a tax on domestic property, which was introduced in 1993 by the Local Government Finance Act 1992, replacing the short-lived Community Charge (also known as "poll tax"), which in turn replaced the domestic rates.
Percentage tax is a business tax imposed on persons or entities/transactions: who sell or lease goods, properties or services in the course of trade or business and are exempt from value-added tax (VAT) under Section 109 (w) of the National Internal Revenue Code, as amended, whose gross annual sales and/or receipts do not exceed Php 3,000,000 ...
Congress enacted the Local Government Code of the Philippines in 1991 to "provide for a more responsive and accountable local government structure instituted through a system of decentralization with effective mechanisms of recall, initiative, and referendum, allocate among the different local government units their powers, responsibilities ...
The Department of Finance (DOF; Filipino: Kagawaran ng Pananalapi) is the executive department of the Philippine government responsible for the formulation, institutionalization and administration of fiscal policies, management of the financial resources of the government, supervision of the revenue operations of all local government units, the review, approval and management of all public ...
Metro Manila is divided into seventeen primary local government units (LGU) that consist of sixteen cities and one municipality.Each city and municipality is governed by an elected mayor and is divided into several villages or barangays (formerly called barrios) headed by an elected barangay captain.
All municipalities in the Philippines, with the exception of Pateros in Metro Manila, have eight regular members or councilors elected at-large. [1] In the case of Pateros, its Sangguniang Bayan is composed of twelve elected councilors, wherein six are elected from each of the two districts Pateros is divided into.
In the Local Government Code of 1991, a local government unit (LGU) can take the form of a province, a city, a municipality, or a barangay. [1] All LGUs have local legislatures (Sanggunian) and local chief executives (governor, mayor, or barangay captain) that are elected by popular vote.