Podcast
Questions and Answers
What is the primary purpose of enacting a local government code as stated in the document?
What is the primary purpose of enacting a local government code as stated in the document?
To provide a more responsive and accountable local government structure through decentralization.
Who exercises general supervision over local governments in the Philippines?
Who exercises general supervision over local governments in the Philippines?
The President of the Philippines exercises general supervision over local governments.
What powers do local government units have regarding revenue generation?
What powers do local government units have regarding revenue generation?
Local government units can create their own sources of revenues and levy taxes, fees, and charges.
How are local government units entitled to participate in national taxes?
How are local government units entitled to participate in national taxes?
What is the maximum term limit for elective local officials, excluding barangay officials?
What is the maximum term limit for elective local officials, excluding barangay officials?
What must local government legislative bodies include as per the document?
What must local government legislative bodies include as per the document?
In what ways can local governments share in the national wealth according to the document?
In what ways can local governments share in the national wealth according to the document?
What is the role of Congress concerning the local government code?
What is the role of Congress concerning the local government code?
What powers remain with the National Government according to the Constitution discussed?
What powers remain with the National Government according to the Constitution discussed?
What role does the Congress play in the establishment of autonomous regions?
What role does the Congress play in the establishment of autonomous regions?
What is required for the creation of an autonomous region to be effective?
What is required for the creation of an autonomous region to be effective?
List three legislative powers that the organic act of autonomous regions may provide.
List three legislative powers that the organic act of autonomous regions may provide.
What does the term 'control' signify in local governance?
What does the term 'control' signify in local governance?
Who is responsible for the preservation of peace and order within the autonomous regions?
Who is responsible for the preservation of peace and order within the autonomous regions?
What is the timeline for the first Congress to pass the organic acts for the autonomous regions?
What is the timeline for the first Congress to pass the organic acts for the autonomous regions?
Explain the concept of 'debureaucratization.'
Explain the concept of 'debureaucratization.'
What is meant by 'decentralization' in the context of local governance?
What is meant by 'decentralization' in the context of local governance?
What are the components of the basic structure of government as defined by the organic act for autonomous regions?
What are the components of the basic structure of government as defined by the organic act for autonomous regions?
What responsibility does the National Government hold regarding the defense and security of the regions?
What responsibility does the National Government hold regarding the defense and security of the regions?
Define 'deconcentration' in local governance.
Define 'deconcentration' in local governance.
What does 'development administration' entail?
What does 'development administration' entail?
What is the process of 'devolution' in local governance?
What is the process of 'devolution' in local governance?
What is a 'domicile' in legal terms?
What is a 'domicile' in legal terms?
Describe the Internal Revenue Allotment (IRA) in the context of local governance.
Describe the Internal Revenue Allotment (IRA) in the context of local governance.
What are the implications of withdrawing local tax exemption privileges for Government-Owned and Controlled Corporations (GOCCs)?
What are the implications of withdrawing local tax exemption privileges for Government-Owned and Controlled Corporations (GOCCs)?
How is the allocation formula for local government units (LGUs) divided?
How is the allocation formula for local government units (LGUs) divided?
What percentage share does the municipality receive from BIR collections?
What percentage share does the municipality receive from BIR collections?
What is the timeframe for releasing the BIR collections share to local treasurers after each quarter?
What is the timeframe for releasing the BIR collections share to local treasurers after each quarter?
Why is the reduction of assessment levels significant for real property tax?
Why is the reduction of assessment levels significant for real property tax?
What is the process called that allows local voters to propose or amend ordinances?
What is the process called that allows local voters to propose or amend ordinances?
What entities are considered part of the local government in the Philippines?
What entities are considered part of the local government in the Philippines?
Who exercises the power to impose local taxes and fees?
Who exercises the power to impose local taxes and fees?
What did the Mandanas-Garcia ruling clarify regarding the Internal Revenue Allotment (IRA)?
What did the Mandanas-Garcia ruling clarify regarding the Internal Revenue Allotment (IRA)?
What is the National Tax Allotment (NTA) estimated at?
What is the National Tax Allotment (NTA) estimated at?
What does organization development aim to change within an organization?
What does organization development aim to change within an organization?
What is the purpose of a recall in local governance?
What is the purpose of a recall in local governance?
What is the legal process by which voters can approve or reject an ordinance?
What is the legal process by which voters can approve or reject an ordinance?
What has driven the shift in responsibility for regional development policy from central to local government since the 1980s?
What has driven the shift in responsibility for regional development policy from central to local government since the 1980s?
What is the principle of subsidiarity in the context of decentralization?
What is the principle of subsidiarity in the context of decentralization?
How does deconcentration differ from devolution in the context of decentralization?
How does deconcentration differ from devolution in the context of decentralization?
What characterizes administrative decentralization?
What characterizes administrative decentralization?
What is fiscal decentralization and how is it related to devolution?
What is fiscal decentralization and how is it related to devolution?
Why is devolution considered a more meaningful aspect of decentralization?
Why is devolution considered a more meaningful aspect of decentralization?
What challenges can arise from the implementation of decentralization policies in developing countries?
What challenges can arise from the implementation of decentralization policies in developing countries?
In recent decades, what has been a common goal of decentralization efforts in developing countries?
In recent decades, what has been a common goal of decentralization efforts in developing countries?
Flashcards
Local Government Code
Local Government Code
A law establishing the structure, powers, and responsibilities of local governments.
Decentralization
Decentralization
Distributing power from a central government to local units.
Local Government Powers
Local Government Powers
Legal authority for local government units to govern themselves.
President's Supervision
President's Supervision
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Local Revenue Sources
Local Revenue Sources
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National Tax Sharing
National Tax Sharing
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Local Wealth Sharing
Local Wealth Sharing
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Local Official Term Limits
Local Official Term Limits
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Autonomous Region Powers
Autonomous Region Powers
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Organic Act Creation
Organic Act Creation
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Organic Act Content
Organic Act Content
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Regional Courts
Regional Courts
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Plebiscite Approval
Plebiscite Approval
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Initial Congress Role
Initial Congress Role
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Regional Legislative Powers
Regional Legislative Powers
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Local Police Responsibility
Local Police Responsibility
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Control (in Local Gov.)
Control (in Local Gov.)
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Debureaucratization
Debureaucratization
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Deconcentration
Deconcentration
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Development Administration
Development Administration
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Devolution
Devolution
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Domicile
Domicile
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Internal Revenue Allotment (IRA)
Internal Revenue Allotment (IRA)
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Local Initiative
Local Initiative
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Local Government
Local Government
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Local Taxing Authority
Local Taxing Authority
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Mandanas-Garcia Ruling
Mandanas-Garcia Ruling
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National Tax Allotment (NTA)
National Tax Allotment (NTA)
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Recall
Recall
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Referendum
Referendum
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Residence
Residence
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Decentralization Trend
Decentralization Trend
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Subsidiarity Principle
Subsidiarity Principle
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Administrative Decentralization
Administrative Decentralization
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Fiscal Decentralization
Fiscal Decentralization
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Devolution's Importance
Devolution's Importance
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Fiscal Decentralization Concerns
Fiscal Decentralization Concerns
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LGU Revenue Sources
LGU Revenue Sources
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Real Property Tax Adjustments
Real Property Tax Adjustments
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Share in BIR Collections (IRA)
Share in BIR Collections (IRA)
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Allocation Formula for IRA
Allocation Formula for IRA
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Withdrawal of GOCC Tax Exemptions
Withdrawal of GOCC Tax Exemptions
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Study Notes
Local and Regional Governance (PUAD 313)
- Course outline includes constitutional provisions, overview of local governance in the Philippines, local government terminologies, decentralization principles, local government unit's revenue sources (taxation and fiscal administration).
- The national territory comprises the Philippine archipelago, all islands and waters within, and all other territories over which the Philippines has jurisdiction. This includes the terrestrial, fluvial, aerial domains, territorial sea, seabed, subsoil, insular shelves, and submarine areas. Waters around, between and connecting the islands are considered internal waters.
- Article X of the Philippine Constitution outlines the following:
- Territorial and political subdivisions are provinces, cities, municipalities, and barangays.
- Autonomous regions in Muslim Mindanao and the Cordilleras are outlined.
- Territorial and political subdivisions enjoy local autonomy.
- The Congress shall enact a local government code providing a more responsive and accountable local government structure with methods of recall, initiative, and referendum.
- Establishing powers, responsibilities, and resources of different local units.
- Qualifications, election, appointment, removal, terms, salaries, and duties of local officials.
- The President exercises general supervision over local governments.
- Local government units have the power to create revenue and levy taxes.
- Local government units will have a just share in national taxes.
- Local governments are entitled to a fair share of national wealth within their areas with direct benefits for inhabitants.
- For all elective local officials, terms are three years (except barangay officials). An interruption does not reduce an official's full term.
- Local government legislative bodies have sectoral representation.
- No province, city, municipality, or barangay can be created, modified, divided, abolished, or substantially altered except by majority votes in a plebiscite within the political units affected.
- Special metropolitan political subdivisions can be created under Congress oversight. The jurisdiction would be limited to basic services needing coordination. Cities that are highly urbanized can be independent from relevant provinces if their charters prohibit provincial voting rights.
- Local government units can group, consolidate, or coordinate their efforts for common benefit.
- Regional development councils composed of local, regional government and non-governmental representatives are to accelerate the region's social and economic development.
- The creation of autonomous regions in Muslim Mindanao and Cordilleras, and the powers over these areas.
- All powers not granted to autonomous regions rest with the national government.
- Congress is required to enact organic acts for autonomous regions within 18 months of their organization.
- Organic acts have powers over administrative organization, revenue sources, ancestral domain, natural resources, personal, family, and property relations, regional development, economic and social development, educational policies, cultural heritage, and other matters promoting the general welfare.
- Local police will be responsible for maintaining peace, and national government for the regions' defense and security.
- Constitutional overview of Local Governance, including overview of specific local government structures and terms, in the Philippines.
Course Outline
- Detailed course structure, including specific topics.
Local Government Terminologies
- Terms like control, debureaucratization, decentralization, deconcentration, development administration, devolution, domicile, internal revenue allotment, and local autonomy are defined.
- Control: An officer's ability to make changes in a subordinate's actions.
- Debureaucratization: Transfer of government assets to the private sector.
- Decentralization: Shifting power from the national to local government units.
- Deconcentration: Transfer of power and functions from national offices to local ones in a central government structure.
- Development administration: An organization pragmatically adapting to changing public administration requirements.
- Devolution: Transfer of basic services, facilities, and assets to local government units.
- Domicile: A permanent or primary residence.
- Internal revenue allotment (IRA) (NTA): Local government share from national tax collections.
- Local autonomy: The quality of self-governance that allows for local development.
- Local initiative: The legal process where voters of a local government unit can propose, enact, or amend ordinances.
- Local government: The territorial and political subdivisions of the Philippines.
- Local taxing authority: The Sanggunian's power to levy taxes and fees in a local government unit.
Decentralization, Devolution, and Deconcentration Principles
- Decentralization: Power & responsibility shift from central government to local governments.
- Devolution: Transfer of certain functions (services) to subnational governments to assist them to manage themselves.
- Deconcentration: Transfer of power and functions from national to local offices within the national framework to ease the burden of the central government.
Local Government Unit's Revenue Sources (Taxation and Fiscal Administration)
- Types of revenue
- Locally generated: (taxes, fees, charges)
- Business tax & other taxes with higher tax ceilings.
- Taxes on income, forest products, mines, and minerals.
- Expanded tax coverage (plantation / project offices).
- Local tax exemption privileges of Government-Owned or Controlled Corporations (GOCCs).
- Real Property Tax with adjusted assessment levels (residential, agricultural, and commercial).
- Externally sourced: (IRA, National Tax Allotment)
- Specific percentages of BIR collections (IRA) distributed according to the local units (Provinces, Cities, Municipalities / Barangays).
- Allocation Formula (For Provinces, Cities, and Municipalities) details how the share is divided depending on factors such as population, land area, and equal sharing.
- Locally generated: (taxes, fees, charges)
References and Important Resources
- Lists articles/reports concerning the subject.
Regional Summary: Number of Provinces, Cities, Municipalities, and Barangays in each Region.
- Statistical data, showing the numbers of provinces, cities, municipalities, and barangays in each region of the Philippines.
Top 10 Provinces, Highly Urbanized and Component Cities, and 1st to 2nd class Municipalities, and 3rd to 6th Class Municipalities
- Statistics on particular geographical entities.
Economic Dynamism, Government Efficiency, Infrastructure, and Resiliency
- A series of indicators describing each of these areas.
Innovation
- Indicators or scores in the Innovation area.
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