1. 1991 LOCAL GOVERNMENT CODE
The Local Government Code
of 1991 provides the overarching
framework of local governance in
2. Structure of Local
✘Local government units are created on
the basis of income, population and
✘They may be divided, merged or
abolished due to the same criteria.
✘Before any LGU is created, abolished,
divided or merged there is a plebiscite
requirement to fulfill.
4. Power of LGUs
Strictly speaking, different LGUs have different
powers and responsibilities
Agricultural support services
Public works and facilities
Research and development
5. Power of LGUs
✘National supervision over LGUs is the
✘LGUs have the power to enact
ordinances within their territory
✘LGUs may tax uniformly within their
✘LGUs are entitled to a share in the
internal revenue allotment
6. REPUBLIC ACT NO. 5447
An Act Creating a Special
Education Fund to be Constituted
from the Proceeds of an Additional
Real Property Tax and a Certain
Portion of the Taxes on Virginia-Type
Cigarettes and Duties on Imported
Leaf Tobacco, Defining the Activities
to be Financed, Creating School
Boards for the Purpose, and
Appropriating Funds Therefrom
7. Republic Act 5447
■ Amended by RA 7160
Section 1: Declaration of Policy; Creation of SEF
Section 2: Financing sources of the fund
Section 3: Allocation of the taxes on Virginia-type
cigarettes and the duties on imported leaf tobacco.
Section 4: Imposition of additional tax on real
property; disposition of proceeds
8. Republic Act 5447
Section 5: Creation of Local School Boards
Section 6: Functions of provincial, city or
municipal school boards.
Section 7: Expenditure of the Special Education
Section 8: Administrative provisions.
Section 9: Turnover of the collections; release of
the Fund is ministerial.
Section 10: Rules and regulations.