1987 Philippine Constitution: Article X - Local Government

Autonomous Powers of Local Governments

• Local government units have the power to create their own sources of revenue and to levy taxes, fees, and charges subject to congressional guidelines and limitations.
• These revenues shall accrue exclusively to the local governments.

Sharing of National Taxes and Wealth

• Local governments shall have a just share in the national taxes, which shall be automatically released to them.
• They are also entitled to an equitable share in the proceeds of the utilization and development of the national wealth within their respective areas.

Term of Office and Legislative Bodies

• The term of office of elective local officials, except barangay officials, is three years, and no official shall serve for more than three consecutive terms.
• Legislative bodies of local governments shall have sectoral representation as may be prescribed by law.

Creation, Division, and Abolition of Local Government Units

• No province, city, municipality, or barangay may be created, divided, merged, abolished, or its boundary substantially altered, except in accordance with the criteria established in the local government code and subject to approval by a majority of the votes cast in a plebiscite in the affected political units.

Special Metropolitan Political Subdivisions

• The Congress may, by law, create special metropolitan political subdivisions, subject to a plebiscite.
• Component cities and municipalities shall retain their basic autonomy and shall be entitled to their own local executive and legislative assemblies.

Independent Cities and Provinces

• Cities that are highly urbanized, as determined by law, and component cities whose charters prohibit their voters from voting for provincial elective officials, shall be independent of the province.
• Voters of component cities within a province, whose charters contain no such prohibition, shall not be deprived of their right to vote for elective provincial officials.

Local Government Units' Cooperation

• Local government units may group themselves, consolidate or coordinate their efforts, services, and resources for purposes commonly beneficial to them.