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PROVISIONS APPLICABLE TO ELECTIVE AND APPOINTIVE LOCAL OFFICIALS

A. Section 89, LGC ² Prohibited Business and Pecuniary interest (Section 89, LGC)
² unlawful for any local government official, employee, directly or indirectly to:
(a) engage in any business transaction with LGU in which he is an official or over
which he has power of supervision or with any of its authorized boards, officials,
agents/attorneys, whereby money is paid or property or any other thing of value
is transferred, directly/indirectly, out of resources of the LGU to such person/firm;
(b) hold such interests in any cockpit or other games licensed by the LGU; (c)
Purchase any real estate or other property forfeited in favor of the LGU for unpaid
taxes or assessments, or by virtue of a legal process at the LGU·s instance; (d) Be
a surety for any person contracting/doing business with the LGU for which a
surety is required; and (e) Possess/use any public property of the LGU for private
purpose.

Note: Prohibitions and Inhibitions under RA6713 (Code of Conduct and Ethical
Standards) also apply.

B. Section 90, LGC ² Practice of Profession ²

(a) All Governors, city or municipal mayors are prohibited from practicing their
professions or engaging in any occupation other than the exercise of their
function as local chief executives. (such offices are a full-time job);

(b) Sanggunian members may practice their professions, engaged in any

occupation or teach in schools, except:

(i)appear as counsel before any court in any civil case wherein LGU or
any office, agency or instrumentality of the government is the adverse party;

(ii) appear as counsel in any criminal case wherein an officer or

employee of the national or local government is accused of an offense in
relations to his office;

(iii) collect any fee for their appearance in administrative proceedings

involving LGU of which he is an official;

(iv) use property or personnel of the government except when he is

defending the interest of the government.

NOTE: Members of the sanggunian who are doctors of medicine may practice
even during official hours of work only on occasions of emergency provided
they do not derive monetary compensation therefrom.

NOTE: JAVELLANA vs DILG 212 SCRA 475 ² Atty. Erwin Javellana, councilor of
Bago City appeared as counsel for dismissed city government employees. This
appearance violated the prohibition against engaging in private practice
representing interests adverse to the government.

C. Section 91 ² LGU Officials And employees shall file sworn statements of assets
and liabilities and net worth, etc. (for purposes of transparency)

D. Section 94, LGC ² PROHIBITION AGAINST APPOINTMENT ² no elective or

appointive local official shall be eligible for appointment or designation in any
capacity to any public office/position during his tenure unless otherwise allowed
by law or by the primary function of his office.

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No local official shall hold any other office or employment in the government or
any of its subdivision/agency/instrumentality including GOCCs or their
subsidiaries.

- Except for losing candidates in barangay elections, no candidate who

lost in any election shall, within one year after such election, be appointed to
any office in government or any GOCC.
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E. PARTISAN POLITICAL ACTIVITY ² Section 93 ² No local official or employee in
the career civil service shall engage directly/indirectly in any partisan political
activity or take part in any election, initiative , referendum, plebiscite or recall,
except to vote, nor shall he use his official authority or influence to cause the
performance of any political activity by any person or body. He may, however,
express his views on current issues, or mention the names of certain candidates
for public office whom he supports. Elective local officials may take part in
partisan political and electoral their subordinates or subject these subordinates
to any of the prohibited acts under the Election Code.

Note: Elective local officials may take part in partisan political and electoral
activities but it shall be unlawful for them to solicit contributions from their
subordinates or subject these subordinates to any of the prohibited acts under
the Election Code.

F. BAN ON APPOINTMENT ² Section 94 ² No elective/appointive local official shall

be eligible for appointment or designation in any capacity to any public office or
position during his tenure; unless otherwise allowed by law/primary functions of
his position, no elective/appointive local official shall hold any other
office/employment in the Government/any subdivision/agency/instrumentality
thereof including GOCCs; EXCEPT FOR LOSING CANDIDATES in barangay
elections, no candidate who lost in any election shall, within 1 year after such
election, be appointed to any office in the government/GOCCs/any of their
subsidiaries.

OFFICIALS COMMON TO ALL MCPs

- In the barangay, mandated appointive officials are the barangay secretary

and treasurer, although other officials of the barangay may be appointed by the
punong barangay.

Section 469 ² SANGGUNIANG SECRETARY (mandatory for Municipalities, Cities

and Provinces) ² Philippine citizen, resident of the LGU concerned; of good moral
character, college-degreeholder preferably in law, commerce or public
administration from recognized college/university, first-grade civil service
eligible or its equivalent.

sc FUNCTIONS: takes charge of Office of Sanggunian Secretary ² attends

meetings of the sanggunian and keeps a journal of its proceedings;
keep the seal of the local government and affix the same with his
signature to all ordinances, resolutions and other official sanggunian
acts and present the same to the presiding officer for his signature,

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forward to the local chief (for approval) copies of ordinances enacted

by the sanggunian and duly certified by the presiding officers in the
manner provide in Section 5, LGC, etc.

Section 470 ² TREASURER (mandatory for Municipalities, Cities and Provinces) ²

appointed by the Secretary of Finance from a list of at least 3 ranking
eligible recommendees of the local chief, subject to civil service law,
rules and regulations; under the administrative supervision of the local
chief, to whom he shall report regularly on the tax collection efforts of the
LGU; Phil. Citizen, a resident of the LGU concerned, of good moral
character, college-degreeholder preferably in commerce, public
administration or law from a recognized college/university and first-grade
civil service eligible or its equivalent with at least 5 years (for P or C)/3
years (for M) experience in treasury or accounting.

sc FUNCTIONS: take charge of treasury office ² advise the local chief, the
sanggunian and other local government and national officials
concerned regarding disposition of LG funds and on such other matters
relative to public finance; take custody and exercise proper
management of the funds of the LGU concerned; take charge of the
disbursement of all local government funds and such other funds the
custody of which may be entrusted to him by law or other competent
authority; inspect private commercial and industrial establishment
within the jurisdiction of the LGU concerned in relation to the
implementation of tax ordinances, pursuant to the provisions under
Book II of LGC; maintain and update the tax information system of the
LGU.

Section 471 ² ASSISTANT TREASURER (optional for Municipalities, Cities and

Provinces) ² may be appointed by the Secretary of Finance from a list of at
least 3 ranking eligible recommendees of the local chief, subject to civil
service law, rules and regulations, same qualifications as Treasurer; shall
assist the treasurer and perform such other duties as the latter may assign
to him; shall have the authority to administer oaths concerning notices
and notifications to those delinquent in the payment of real property tax
and concerning official matters relating to the accounts of the treasurer or
otherwise arising in the office of the treasurer and the assessor.

Section 472 ² ASSESSOR (mandatory for Municipalities, Cities and Provinces) ²

Phil. citizen, resident of the LGU concerned, of good moral character,
college-degreeholder preferably in civil/mechanical engineering,
commerce or any other related course from a recognized
college/university with first-grade civil service eligibility or its equivalent
with at least 5 years (for P OR C)/3 years (for M) experience in real
property assessment work or in any related field.

sc FUNCTIONS: take charge of Assessor·s Office ² ensure proper

execution of all laws and policies governing appraisal and assessment
of real properties; initiate, review and recommend changes in policies
and objectives, plans and programs, techniques, procedures and
practices in the valuation and assessment of real properties for
taxation purposes; establish a systematic method of real property
assessment; install and maintain a real property identification and

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accounting system; prepare, install and maintain a system of tax

mapping, showing graphically all properties subject to assessment and
gather all data concerning the same; conduct frequent physical
surveys to verify and determine whether all real properties within the
province are properly listed in the assessment rolls; exercise the
functions of appraisal and assessment primarily for taxation purposes
of all real properties in the LGU concerned; prepare schedule of the
fair market value for the different classes of real properties, in
accordance with Title II, Book II, LGC, etc.

Section 473 ² ASSISTANT ASSESSOR (optional for Municipalities, Cities an

Provinces) ² same qualifications as Assessor, except that experience in
assessment or in any related field is 3 years (for P OR C)/1 year (for M);
shall assist the assessor and perform such other duties as the latter may
assign to him; shall have the authority to administer oaths on all
declaration of real property for purposes of assessment.

Section 474 ² ACCOUNTANT (mandatory for Municipalities, Cities and

Provinces) ² Phil. Citizen, resident of LGU concerned, of good moral character,
and a certified public accountan with experience in treasury/accounting service
for at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: take charge of both accounting and internal audit

services of LGU ² shall install and maintain an internal audit system in
the LGU; prepare and submit financial statements to the local chief
and to the sanggunian; apprise the sanggunian and other local
government officials on the financial condition and operations of the
LGU; certify to the availability of budgetary allotment to which
expenditures and obligatins may be properly charged; review
supporting documents before preparation of vouchers to determine
completeness of requirements; prepare statements of cash advances,
liquidation, salaries, allowances, reimbursement and remittances
pertaining to the LGU; prepare statements of journal vouchers and
liquidation of the same and the other adjustments related thereto; post
individual disbursements to the subsidiary ledger and index cards;
maintain individual ledgers for officials and employees of the LGU
pertaining to payrolls and deductions; record and post in index cards
details of purchased furniture, fixtures and equipment, including
disposal thereof, if any; account for all issued requests for obligations
and maintain and keep all records and reports related thereto;
prepare journals and the analysis of obligations and maintain and
keep all records and reports related thereto, etc.

Section 475 ² BUDGETARY OFFICER (mandatory for Municipalities, Cities and

Provinces) ² Phil. Citizen, resident of LGU concerned, of good moral character,
college-degreeholder preferably in accounting, economics, public
administration or any related course from recognized college/university and first-
grade civil service eligibility with experience in government budgeting or in any
related field for at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: shall take charge of budget office ² prepare forms, orders

and circulars embodying instructions on budgetary and appropriation
matters for the signature of the local chief; review and consolidate the

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budget proposals of different departments and offices of the LGU; assist

the local chief in the preparation of the budget and during budget
hearings; study and evaluate budgetary implications of proposed
legislation and submit comments and recommendations thereon;
submit periodic budgetary reports to DBM; coordinate with treasurer,
the account, and planning and development coordinator for the
purpose of budgeting; assist the sanggunian concerned in reviewing
the approved budgets of component LGUs; coordinate with planning
and development coordinator in the formulation of LGU development
plan, etc.

NOTE: Budgetary officer of the LGU is required by law to submit periodic

budgetary reports to the DBM. This is because the national budget has to
be formulated and implemented as an instrument of the national
development, reflective of national objectives and plans, supportive of
and consistent with the socioeconomic development plans and oriented
towards the achievement of explicit objectives and expected results, to
ensure that the utilization of funds and operations of the government
entities are conducted effectively; formulated within the context of a
regionalized governmental structure and within the totality of revenues
and other receipts, expenditures and borrowings of all levels of
government and of GOCCs and prepared within the context of national
long term plans and budget programs of government.

Section 476 ² PLANNING & DEVELOPMENT COORDINATOR (mandatory for

Municipalities, Cities and Provinces) ² Phil. citizen, a resident of the LGU
concerned, of good moral character, college degreeholder preferably in
urban planning, development studies, economics, public administration or
any related course from recognized college/university, a first-grade civil
service eligible, with experience in development planning/related field for
at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: shall take charge of the planning and development office;

formulate integrated economic, social, physical and other
development plans and policies for consideration of the local
government development council; conduct continuing studies,
researches and training programs necessary to evolve the plans and
programs for implementation; integrate and coordinate all sectoral -
plans and studies undertaken by the different functional groups or
agencies; monitor and evaluate the implementation of the different
programs, projects and activities in the LGU concerned in accordance
with approved development plan; prepare comprehensive plans and
other development planning documents for consideration of the local
development council; analyze the income and expenditure patterns,
formulate and recommend fiscal plans and policies for consideration
of the finance committee of the LGU concerned as provided under
Title 5, Book II of LGC; promote people participation n development
planning within LGU concerned; exercise supervision and control over
secretariat of the local development council, etc.

Section 477 ² ENGINEER - (mandatory for Municipalities, Cities and Provinces;

city/municipal engineer serves also as local building official) ² Phil.
Citizen, a resident of the LGU concerned, of good moral character,

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licensed civil engineer; with experience in the practice of his profession

for at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: shall take charge of the engineering office; initiate, review

and recommend changes in policies and objectives, plans and
programs, techniques, procedures and practices in infrastructure
development and public works in general of the LGU concerned;
advise the local chief on infrastructure, public works and other
engineering matters; administer, coordinate, supervise and control the
construction, maintenance, improvement and repair of roads, bridges
and other engineering and public works projects of the LGU
concerned; provide engineering services to LGU concerned including
investigation and survey, engineering designs, feasibility studies and
project management; in case of the provincial engineer, exercise
technical supervision over all engineering offices of component cities
and municipalities.

Section 478 ² HEALTH OFFICER - (mandatory for Municipalities, Cities and

Provinces) ² Phil. citizen, a resident of the LGU concerned, of good moral
character, licensed medical practitioner; with experience in the practice
of his profession for at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: shall take charge of office on health services; supervise

personnel and staff of said office, formulate program implementation
guidelines, rules and regulations for the operation of said office, for the
approval of the local chief to assist the latter in the efficient, effective
and economical implementation of a health services program geared
to implementation of health-related projects and activities; formulate
measures for the consideration of the sanggunian and provide
technical assistance and support to the local chief in carrying out
activities to ensure the delivery of basic services provided under
Section 17 of LGC; develop plans and strategies and upon approval
thereof by the local chief, implement the same, particularly those
which have to do with health programs and projects which the local
chief is empowered to implement and which the sanggunian is
empowered to provide for under the LGC.

sc ADDITIONAL FUNCTIONS: formulate and implement policies, plans,

programs and projects to promote the health of the people in the LGU
concerned; advise the local chief and sanggunian on matters
pertaining to health; execute and enforce all laws, ordinances and
regulations relating to public health; recommend to the sanggunian,
through the local health board, the passage of such ordinances, as he
may deem necessary for the preservation of public health;
recommend the prosecution of any violation of sanitary laws,
ordinances or regulation; direct sanitary inspection of all business
establishments selling food items or providing accommodations such
as hotels, motels, lodging houses, pension houses, and the like, in
accordance with the Sanitation Code; conduct health information
campaigns and render health intelligence services; coordinate with
other government agencies and non-governmental organizations

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involved in the promotion and delivery of health services; in the case

of provincial health officer, exercise general supervision over health
officers of the component cities and municipalities; be in the front line
of the delivery of health services, particularly during and in the
aftermath of man-made and natural disasters and calamities, etc.

Section 479 ² CIVIL REGISTRAR (mandatory for Municipalities and Cities) ²

Phil. citizen, a resident of the LGU concerned, of good moral character,
college degreeholder from recognized college/university, a first-grade
civil service eligible or its equivalent, with experience in civil registry work
for at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: shall take charge of the office of civil registry; develop

plans and strategies and upon approval thereof by the local chief
implement the same, particularly those which have to do with civil
registry programs and projects which the mayor is empowered to
implement and which the sanggunian is empowered to provide for
under the LGC.

sc ADDITIONAL FUNCTIONS: accept all registrable documents and judicial

decrees affecting the civil status persons; file, keep and preserve in a
secure place the books required by law; transcribe and enter
immediately upon receipt all registrable documents and judicial
decrees affecting the civil status of persons in the appropriate civil
registry books; transmit to the Office of the Civil Registry-General,
within the prescribed period, duplicate copies of registered documents
required by law; issue certified transcripts or copies of any certificate
or registered documents upon payment of the prescribed fees to the
treasurer; receive applications for the issuance of a marriage license,
and after determining that the requirements and supporting certificates
and publication thereof for the prescribed period have been complied
with, issue the license upon payment of the authorized fee to the
treasurer; coordinate with NSO in conducting educational campaigns
for vital registration and assist in the preparation of demographic and
other statistics for the LGU concerned, etc.

Section 480 ² ADMINISTRATOR - (mandatory for Cities and Provinces) ² Phil.

Citizen, a resident of the LGU concerned, of good moral character,
college degreeholder preferably in public administration, law or any other
related course from recognized college/university, a first-grade civil
service eligible, with experience in management and administration work
for at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: takes charge of the office of the administrator; develop

plans and strategies and upon approval thereof by the local chief,
implement the same particularly those which have to do with the
management and administration-related programs and projects which
the local chief is empowered to implement and which the sanggunian
is empowered to provide for under the LGC.

sc ADDITIONAL DUTIES: assist in the coordination of the work of all officials

of the LGU, under the supervision, direction and control of the local

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chief, and for this purpose, he may convene the chiefs of offices and
other officials of LGU; establish and maintain a sound personnel
management program for the LGU designed to promote career
development and uphold the merit principle in the local government
service; conduct a continuing organizational development of LGU with
the end in view of instituting effective administrative reforms; be in the
frontline of delivery of administrative support services, particularly
those related to the situation during and in the aftermath of man-made
and natural disasters and calamities; recommend to the sanggunian
and advise the local chief, on all other matters relative to the
management and administration of the LGU; etc.

Section 481 ² LEGAL OFFICER ² (mandatory for Cities and Provinces; term is
coterminous with his appointing authority) ² Phil. citizen, a resident of the
LGU concerned, of good moral character, Phil. Bar member, with
experience in practice of his profession for at least 5 years (for P OR C)/3
years (for M).

sc FUNCTIONS: as chief legal counsel of the LGU, shall take charge of the
office of legal services; formulate measures for the consideration of the
sanggunian and provide legal assistance and support to the local
chief in carrying out the delivery of basic services and provisions of
adequate facilities as provided for under Section 17 of the LGC;
develop plans and strategies and upon approval thereof by the local
chief, implement the same, particularly those which have to do with
the programs and projects related to legal services which the local
chief is empowered to implement and which the sanggunian is
empowered to provide for under the LGC.

sc ADDITIONAL FUNCTIONS: represent the LGU in all civil actions and

special proceedings wherein the LGU or any official thereof, in his
official capacity, is a party (provided that, n actions/proceedings
where a component city/municipality is adverse party to the
provincial government or to another component city/municipality, a
special legal officer may be employed to represent the adverse
party); when require by the local chief, draft, ordinances, contracts,
bonds, leases and other instruments involving any interest of the LGU
and provide comments and recommendations on any instruments
already drawn; render his opinion in writing on any question of law
when requested to do so by the local chief or sanggunian;
investigate/cause to be investigated any person, firm or corporation
holding any franchise or exercising any public privilege for failure to
comply with any term/condition in the grant of such
franchise/privilege and recommend appropriate action to the local
chief or sanggunian; when directed by the local chief/sanggunian,
initiate, prosecute, in the interest of the LGU concerned, any civil
action on any bond, lease or other contract upon any
breach/violation thereof; review and submit recommendations on
ordinances approved and executive order issued by component units;
recommend measures to the sanggunian and advise the local chief
on all matters related to upholding the rule of law; be in the frontline of

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protecting human rights and prosecuting any violation thereof,

particularly those which occur during and in the aftermath of man-
made or natural disasters and calamities, etc.

NOTE: The provincial fiscal·s functions as legal officer and adviser for the
civil cases of a province and corollarily, of the municipalities thereof, were
subsequently transferred to the provincial attorney.

NOTE: See Municipality of Pililia vs. CA 233 SCRA 484

Section 482 ² AGRICULTURIST ² (mandatory for Provinces) ² Phil. citizen, a

resident of the LGU concerned, of good moral character, college
degreeholder in agriculture or any related course from recognized
college/university, a first-grade civil service eligible, with experience in
agriculture or related field for at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: take charge of office of agricultural services; formulate

measures for the approval of the sanggunian and provide technical
assistance and support to the local chief in carrying out said measures
to ensure the delivery of basic services and provision of adequate
facilities relative to agricultural services as provided for under Section
17 of LGC; develop plans and strategies and upon approval thereof by
the local chief, implement the same, particularly those which have to
do with agricultural programs and projects which the local chief is
empowered to implement and which the sanggunian is empowered to
provide for under the LGC.

sc ADDITIONAL FUNCTIONS: ensure that maximum assistance and access

to resources in the production, processing and marketing of
agricultural and aqua-cultural and marine products are extended to
farmers, fishermen and local entrepreneurs; conduct or cause to be
conducted location-specific agricultural researches and assist in
making available the appropriate technology arising out of and
disseminating information on basic research on crops, prevention and
control of plant diseases and pets, and other agricultural matters which
will maximize productivity; assist the local chief in the establishment
and extension services of demonstration farms or aqua-culture and
marine products; enforce rules and regulations relating to agriculture
and aqua-culture; coordinate with government agencies and non-
governmental organizations which promote agricultural productivity
through appropriate technology compatible with environmental
integrity.

sc ADDED FUNCTIONS ² be in the frontline of the delivery of basic

agriculture services, particularly those needed for the survival of the
inhabitants during and in the aftermath of man-made and natural
disasters and calamities; recommend to the sanggunian and advise
the local chief on all matters related to agriculture and aqua-culture
which will improve the livelihood and living conditions of the
inhabitants, etc.

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Section 483 ² SOCIAL WELFARE & DEVELOPMENT OFFICER (mandatory for Cities
and Provinces) ² Phil. citizen, resident of the LGU, good moral character, duly
licensed social worker or college-degreeholder preferably in sociology or any
related course from recognized college/university, first grade civil service
eligible or its equivalent, at least 5 years (FOR P OR C)/3 years (FOR M).

sc FUNCTIONS: take charge of office on social welfare and development

services; formulate measures for approval of sanggunian and provide
technical assistance and support to the local chief in carrying out
measures to ensure delivery of basic services and provision of
adequate facilities relative to social welfare and development services
as provided for under Section 17, LGC; develop plans and strategies
and upon approval thereof by the local chief, implement the same
particularly those which have to do with social welfare programs and
projects and which the sanggunian is empowered to provide under
the LGC; be in the frontlines of service delivery, particularly those
which have to do with immediate relief during the assistance in the
aftermath of man-made and natural disasters, and natural calamities;
recommend to the sanggunian and advise the local chief on all other
matters related to social welfare and development services which will
improve the livelihood and living conditions of the inhabitants.

sc ADDITIONAL FUNCTIONS: establish, maintain, protect and preserve

communal forests, watersheds, tree parks, mangroves, greenbelts,
commercial forests and similar forest projects like industrial tree farms
and agro-forestry projects; provide extension services to beneficiaries
of forest development projects and technical, financial and
infrastructure assistance; manage and maintain seed banks and
produce seedlings for forests and tree parks; provide extension
services to beneficiaries of forest development projects and render
assistance for natural resources related conservation and utilization
activities consistent with ecological balance; promote the small-scale
mining and utilization of mineral resources, particularly mining of gold;
coordinate with government agencies and non-governmental
organizations in the implementation of measures to prevent and
control, land, air and water pollution with DENR·s assistance.

Section 485 ² ARCHITECT (optional for Municipalities, Cities and Provinces) ² Phil.
citizen, resident of the LGU, good moral character, duly licensed architect,
practice of his profession at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: formulate measures for the consideration of sanggunian

and provide technical assistance, and support the local chief in
carrying out measures to ensure the delivery of basic services and
provision of adequate facilities relative to architectural planning and
design as provided for under Section 17, LGC; develop plans and
strategies and upon approval thereof by the local chief, implement the
same, particularly those which have to do with architectural planning
and design programs and projects which the local chief is empowered
to implement and which the sanggunian is empowered to provide for
under the LGC; be in the frontline of the delivery of services involving
architectural planning and design, particularly those related to the

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redesigning of spatial distribution of basic facilities and physical

structures during and in the aftermath of man-made and natural
disasters and calamities; recommend to the sanggunian and advise
the local chief on all other matters relative to the architectural
planning and design as it relates to the total social-economic
development of the LGU.

sc ADDITIONAL FUNCTIONS: prepare and recommend for consideration of

the sanggunian the architectural plan and design for the LGU or part
thereof, including the renewal of slums and blighted areas, land
reclamation activities, the greening of land, and appropriate planning
of marine and foreshore areas; review and recommend for
appropriate action of the sanggunian or the local chief, the
architectural plans and design submitted by governmental and non-
governmental entities or individuals, particularly those for
undeveloped, underdeveloped and poorly-designed areas;
coordinate with government and non-government entities and
individuals involved in the aesthetics and maximum utilization of land
and water within the jurisdiction of the LGU, compatible with
environmental integrity and ecological balance.

Section 486 ² INFORMATION OFFICER ² (optional for Municipalities, Cities and

Provinces, term of office is co-terminous with that of his appointing authority) ²
Phil. citizen, resident of the LGU, good moral character, college-degreeholder
preferably in journalism, mass communications or any related course from
recognized college/university, first grade civil service eligible, experience in
writing for print, television or broadcast media for at least 3 years (for P OR C)/1
years (for M).

sc FUNCTIONS: takes charge of the office on public information; formulate

measures for consideration of the sanggunian and provide technical
assistance and support to the local chief in providing the information
and research data required for delivery of basic services and provision
of adequate facilities so that the public becomes aware of said
services and may fully avail of the same; develop plans and strategies,
and upon approval thereof by the local chief, implement the same,
particularly those which have to do with public information and
research data to support programs and projects which local chief is
empowered to implement and which the sanggunian is empowered to
provide for under the LGC; be in the frontline in providing information
during and in the aftermath of man-made and natural disasters and
calamities, with special attention to the victims thereof, to help
minimize injuries and casualties during and after the emergency, and
to accelerate relief and rehabilitation; recommend to sanggunian and
advise the local chief on all other matters relative to public information
and research data as it relates to the total socio-economic
development of the LGU, etc.

sc ADDITIONAL FUNCTIONS: provide relevant, adequate and timely

information to the LGU and its residents; furnish information and data
on LGUs to government agencies or offices as may be required by
law/ordinance; and non-governmental organizations to be furnished

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to said agencies and organizations; maintain effective liaison with the

various sectors of the community on matters and issue that affect the
livelihood and quality of life of the inhabitants and encourage support
for programs of the local and national governments.

Section 487 ² COOPERATIVE OFFICER ² (optional for Cities and Provinces) ²

Phil. citizen, resident of the LGU, good moral character, college degreeholder
preferably business administration with special training in cooperatives or any
related course from a recognized college/university, first grade civil service
eligible or its equivalent, experience in cooperatives organization and
management for at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: take charge of the office for development of

cooperatives; formulate measures for the consideration of the
sanggunian, and provide technical assistance and support of the local
chief in carrying out measures to ensure, the delivery of basic services
and provisions of facilities through the development of cooperatives
and in providing access to such services and facilities; develop plans
and strategies, and upon approval thereof by the local chief,
implement the same, particularly those which have to do with the
integration of cooperatives principles and methods in programs and
projects which the local chief is empowered to implement and which
the sanggunian is empowered to provide for under the LGC; be in the
frontline of cooperatives organization, rehabilitation or viability-
enhancement, particularly during in the aftermath of man-made and
natural calamities and disasters, to aid in their survival, and if
necessary subsequent rehabilitation; recommend to the sanggunian
and adivse the local chief on all other matters relative to cooperatives
development and viability-enhancement which will improve the
livelihood and quality of life of the inhabitants.

sc ADDITIONAL FUNCTIONS: assist in the organization of cooperatives,

provide technical and other reforms of assistance to existing
cooperatives to enhance their viability as an economic enterprise and
social organization, assist cooperatives in establishing linkages with
government agencies and non-government organizations involved in
the promotion and integration of the concept of cooperatives in the
livelihood of the people and other community activities.

Section 488 ² POPULATION OFFICER ² (optional for LGU, provided that

provinces and cities with existing population offices to continue to maintain such
offices for a period of 5 years from effectivity of LGC, thereafter, office becomes
optional) ² Phil. citizen, resident of the LGU, good moral character, college-
degreeholder with specialized training in population development from a
recognized college/university, first grade civil service eligible or its equivalent or
responsible parenthood for at least 5 years (for P OR C)/3 years (for M).

sc FUNCTIONS: take charge of the office on population development;

formulate measures for consideration of the sanggunian and provide
technical assistance and support the local chief in carrying out
measures to ensure the delivery of basic services and provision of
adequate facilities relative to the integration of the population
development principles in providing access to said services and

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facilities; develop plans and strategies and upon approval thereof by

the local chief, implement the same, particularly those which have to
do with the integration of population development principles and
methods in programs and projects which the local chief is empowered
to implement and which the sanggunian is empowered to provide for
under the LGC; etc.

sc ADDITIONAL FUNCTIONS: assist the local chief in the implementation of

the constitutional provisions relative to population development and
the promotion of responsible parenthood; establish and maintain an
updated data bank for program operations, development planning
and an educational program to ensure the people·s participation in
and understanding of population development, implement
appropriate training programs responsive to the cultural heritage of the
inhabitants.

Section 489 ² VETERINARIAN - (mandatory for Cities and Provinces) ² Phil.

citizen, resident of the LGU, good moral character, duly licensed doctor of
veterinary medicine, practice of his profession at least 3 years (for P OR C)/3
years (for M).

sc FUNCTIONS: take charge of the office for veterinary services; formulate

measures for the consideration of th sanggunian and provide technical
assistance and support to the local chief in carrying out measures to
ensure the delivery of basic services and provision of adequate
facilities pursuant to Section 17, LGC; develop plans and strategies and
upon approval thereof by the local chief, implement the same,
particularly those which have to do with veterinary related activities
which the local chief is empowered to implement and which the
sanggunian is empowered to provide for under the LGC, be in the
frontline of veterinary related activities such as in the outbreak of
highly contagious and deadly diseases and in situations resulting in the
depletion of animals for work and human consumption, particularly
those arising from and in the aftermath of man-made and natural
disasters and calamities; recommend to the sanggunian and advise
the local chief on all other matters relative to veterinary services which
will increase the number and improve the quality of livestock, poultry
and other domestic animals used for work or human consumption, etc.

sc ADDITIONAL FUNCTIONS: advise the local chief on all matters

pertaining to the slaughter of animal for human consumption, and the
regulation of slaughterhouses; regulate the keeping of domestic
animals; regulate and inspect poultry, milk and dairy products for
public consumption; enforce all laws and regulations for the
prevention of cruelty to animals; and take the necessary measures to
eradicate, prevent or cure all forms of animal diseases.

Section 490 ² GENERAL SERVICES OFFICER - (mandatory for Cities and

Provinces) ² Phil. citizen, resident of the LGU, good moral character, college-
degreeholder on public administration, business administration and
management from a recognized college/university, first grade civil service
eligible or its equivalent, experience in general services including management

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of supply, property, solid waste disposal, and general sanitation for at least 5
years (for P OR C)/3 years (for M).

sc FUNCTIONS: takes charge of the office of general services; formulate

measures for consideration of the sanggunian and provide technical
assistance and support to the local chief in carrying out measures to
ensure the delivery of basic services and provisions of adequate
facilities pursuant to Section 17, LGC and which require general
services expertise and technical support services; develop plans and
strategies and upon local chief· approval thereof, implement the
same, particularly those which have to do with general services
supportive of the welfare of the inhabitants which the local chief is
empowered to implement and which sanggunian is empowered to
provide for under the LGC; be in the frontline of general services
related activities, such as the possible or imminent, destruction, or
damage to records, supplies, properties and structures and the orderly
and sanitary clearing up of waste materials or debris, particularly
during and in the aftermath of man-made and natural disasters and
calamities; recommend to the sanggunian and advise the local chief
on all other matters relative to general services, etc.

sc ADDITIONAL FUNCTIONS: take custody of and be accountable for all

properties, real or personal, owned by the LGU and those granted to it
in the form of donation, reparation, assistance and counterpart of joint
projects; with local chief·s approval, assign building or land space to
local officials or other public officials, who by law, are entitled to such
space; recommend to the local chief, the reasonable rental rates for
LG properties, whether real or personal, which will be leased to
public/private entities by the local government; recommend to the
local chief, reasonable rental rates of private properties which may be
leased for the official use of LGU; maintain and supervise janitorial,
security, landscaping and other related services in all local
government public buildings and other real property, whether owned
or leased by the LGU; collate and disseminate information regarding
prices, shipping and other costs of supplies and other items commonly
used by the LGU; perform archival and record management with
respect to records of offices and departments of the LGU; perform all
other functions pertaining to supply and property management
heretofore performed by the local government treasurer and enforce
policies on records creation, maintenance and disposal.

HUMAN RESOURCES & DEVELOPMENT

Section 76 ² LGU shall design and implement its own organizational structure and
staffing pattern taking into account service requirements and financial
capability, subject to minimum standards and guidelines prescribed by CSC.

Section 77 ² Chief Executive of LGU is responsible for HR & D in his unit; he shall
take all personnel actions in accordance with constitutional supervision on civil
service, pertinent laws, rules and regulations thereon, including such policies,
guidelines and standards as CSC may establish; he may employ
emergency/casual employees paid on daily wage or piecework basis and hired

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through job orders for local projects authorized by CSC and which employment
shall not exceed 6 months.

Section 78 ² all matters pertinent to HR&D in LGUs covered by civil service law.

Section 79 ² Prohibits NEPOTISM ² no person shall be appointed in the career

service of Local Government if related within 4th civil degree of consanguinity or
affinity to appointing or recommending authority; results of administrative
investigation to be reported to CSC.

Section 80 ² Whenever Local Chief decides to fill a vacant career position,

notices of vacancy posted in at least 3 conspicuous public places of LGU for a
period not less than 15 days. PERSONNEL SELECTION BOARD assists Chief
Executive in judicious and objective selection of personnel for employ,
promotion and policy-formulation. PSB is headed by local chief executive,
members to be determined by resolution of the sangguniang, and as ex-officio
members: representative of CSC (if any) and personnel officer of the LGU.

Section 81 ² Compensation of Local Officials and Employees ² to be determined

by sanggunian; increase in compensation of elective officials to take effect only
upon expiration of the term of approving officials; increase in the compensation
of appointive officials and employees to take effect as provided in the ordinance
authorizing the increase.

Note: Increase in compensation shall not exceed budgetary allocations under

Title V, Book 2 of LGC and RA6758 ´Compensation and Position Classification Act
of 1989µ.

Section 83 ² GRIEVANCE PROCEDURE ² Local Chief shall establish a procedure to

inquire into, act upon, resolve or settle complaints and grievances presented by
local government employees. (EMCOI in Cebu City).

Section 84 ² Investigation and adjunction of administrative complaints against

appointed local officials and employees as well as their suspension and removal
shall be in accordance with civil service law, rules and regulations and other
pertinent laws; results of administrative investigation to be reported to CSC.

Section 85 ² Local Chief may preventively suspend for not more than 60 days any
subordinate official or employees under his authority pending investigation if the
charge against the official or employees involves DISHONESTY, OPPRESSION or
GRAVE MISCONDUCT or NEGLECT IN PERFORMANCE OF DUTY or there is reason to
believe that Respondent is guilty of the charges which would warrant his removal
from office; Automatic reinstatement for lapse of preventive suspension but
proceedings to continue (delay imputable to Respondent shall not be counted in
computing the period.

Section 86 ² Administrative investigation may be conducted by a

person/committee duly authorized by local chief. Hearing officer to conduct
hearings on complaint against appointive officials or employees and shall submit
report to local chief executive within 15 days from conclusion of the hearing.
Decision to be within 90 days from the time respondent formally notified of the
charges.

Section 87 ² DISCIPLINARY JURISDICTION ² Except as otherwise provided by law,

local chief may impose penalty of removal from service, demotion in rank,
suspension for not more than 1 year without pay, fine not to exceed 6 month·s
salary, or reprimand and otherwise discipline subordinate official and employees
under his jurisdiction; Penalty of suspension not more than 30 days, decision is

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FINAL. If more than 30 days, decision appealable to CSC within 30 days from
receipt thereof.

Section 88 ² Appeal does not prevent execution of a decision of

removal/suspension of respondent-appellant. If exonerated, entitled to
reinstatement with all rights and privileges appurtenant thereto from time of
deprivation.

BARANGAY

Section 384, LGC ² Role ² Basic Political Unit which serves as: (a) primary unit of
government policies, plans, programs and projects and activities in the
community; (b) forum where collective view of people maybe expressed,
crystallized and considered; (c) where disputes may be amicably settled.

NOTE: Role cannot be overemphasized; barangay is that certain place where

family roots are planted and every barangay member takes off into whatever
field of endeavor he may be engaged in.

NOTE: Barangay is the initial point of contact between or among barangay

members being a common area of abode and livelihood to many. Thus, it is the
first avenue for cooperation and mutual help among relatives, neighbors and
friends. Bayanihan spirt evolved from the barangay.

Section 385, LGC ² CREATION OF BARANGAY ² created, divided, merged,

abolished or boundary substantially altered ² by LAW/ORDINANCE of the
sangguniang panglungsod/panlalawigan.

STEPS FOR BARANGAY CREATION ---

(1)cProvincial/city ordinance creating a new barangay;
(2)cCOMELEC call for a plebiscite in the unit/units affected by creation of a
new barangay within such period of time as may be determined by
ordinance creating said barangay;
(3)cApproval by majority of votes cast by barangay members in the
plebiscite.

NOTE: For barangays created by Sanggunian Panlalawigan, recommendation of

sanggunian concerned shall be necessary.

NOTE: Boundary Dispute ² a portion/whole of the territorial limit of a LGU is

claimed by two or more LGU.

NOTE: Government Policy re Boundary Dispute ² Encourage settlement among

LGUs concerned. In case of no settlement, before the sanggunian hearing the
dispute within 60 days after receipt of the answer, sanggunian concerned shall
issue a certification to e effect that no amicable settlement has been reached,
copy furnish the parties.

NOTE: AUTHORITY TO HEAR BOUNDARY DISPUTES (Art. 16, Rule III of Rules
Implementing LGC) ² (1) Sangguniang panglungsod/bayan for disputes
involving two/more barangays in the same city/municipality; (2) sangguniang
panlalawigan for those involving two/more municipalities within the same
province; (3) jointly, to the sanggunians of provinces concerned, for those
involving component cities or municipalities of different provinces; or (4) jointly,
to the respective sanggunians, for those involving component city/municipality
and highly-urbanized city; or 2 or more highly-urbanized cities.

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NOTE: Art. 17 of the Implementing Rules of LGC provides for the PROCEDURES FOR
SETTLING BOUNDARY DISPUTES.

NOTE: CITY OF PASIG vs. COMELEC 314 SCRA 179 ² A case involving a boundary
dispute between LGUs presents a prejudicial question which must first be
decided before plebiscite for creation of the proposed barangays may be held.
Indeed, a requisite for the creation of a barangay is for its territorial jurisdiction to
be properly identified by metes and bounds or by more or less permanent
natural boundaries. Precisely because territorial jurisdiction is an issue raised in
the pending civil case, until and unless such issue is resolved with finality, to
define the territorial jurisdiction of the proposed barangays would only be an
exercise in futility.

Section 386, LGC ² REQUISITES FOR BARANGAY CREATION ² population (at least
2K/5k in cities and municipalities within Metro manila) as certified by NSO,
territory properly identified by metes and bounds or by more or less permanent
natural boundaries; territory need not be contiguous if it comprises two/more
islands.

BARANGAY OFFICIALS

Section 387, LGC ² Punong Barangay, 7 sangguniang barangay members, SK

chairman, barangay secretary, barangay treasurer; LUPONG TAGAPAMAYAPA
and such other offices or positions and may be deemed necessary to carry out
public service, like community brigades.

Section 388 ² Punong Barangay, Sangguniang barangay members (kagawad),

Lupon members are persons of authority.

Note: Other barangay officials/members who may b be designated by

law/ordiancne and charged with maintenance of public order, protection and
security of life and property or maintenance of a desirable and balanced
environment and any barangay member who comes to aid persons in authority
shall be deemed AGENTS OF PERSONS IN AUTHORITY.

See: ,
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c, c/c0c ² Accused (Chief of Barangay Tanod) found
guilty of murder of Barangay Captain, aggravated by disregard for respect due
the offended party on account of his rank. Aggravating circumstances of
disregard of respect due to the offended party on account of his rank cannot be
appreciated where there is no proof of the specific fact/circumstance that the
accused deliberately intended to insult the rank of the victim as barangay
captain.

Section 389, LGC ² PUNONG BARANGAY ² is the Chief Executive; power, duties
and functions:

(1)cEnforce all laws and ordinances which are applicable within the
barangay;
(2)cNegotiate, enter into and sign contracts for and in behalf of the
barangay upon authorization of the sangguniang barangay;
(3)cMaintain peace and order;
(4)cCall and preside over sessions of the sangguniang barangay and the
barangay assembly and shall vote only to break a tie;
(5)cUpon a approval by a majority of all sanggunian barangay members,
shall appoint/replace the barangay treasurer/secretary and other
appointive barangay officials;
(6)cAdminister the operation of the Katarungan Pambarangay in
accordance with the provisions of the LGC.

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NOTE: As chief peace officer, in the performance of his peace and order
functions, HE is entitled to possess and carry firearms within his territorial
jurisdiction.

NOTE: Office of Punong Barangay is a unique office which bestows upon NOTE:
Office of Punong Barangay is a unique office which bestows upon its holder an
aggregate of executive, legislative and judicial powers and duties not granted
upon any other public officer, national or local.

NOTE: Among Filipino public officials, the office of punong barangay is very
peculiar. For it bestows upon its holder and aggregate of executive, legislative
and judicial powers and duties not granted upon any other public officer,
whether national or local. The law mandated position of lupon chairmanship by
the punong barangay is judicial in nature even if the lupon is not a court of
justice. In the Katarungang Pambarangy Rules, the specific powers of the
punong barangay are classified into: (a) Constitution of the Lupon; (b) Mediation
and Arbitration Functions; (c) Constitutiion of the Pangkat; and (d) Other powers
and duties.

KATARUNGANG PAMBARANGAY [KP]

(Sections 399-422 of the LGC repealed PD1508 of 1978) ² also known as

BARANGY JUSTICE SYSTEM (BJS), a community-based dispute mechanism
administered by the basic political unit of the country generally covering
disputes among residents of the same city/municipality.

NOTE: Dispute is settled in the KP is settled through arbitration (process of

adjudication of disputes by which parties agree to be bound by the decision of a
third person/body in place of a regular organized tribunal), mediation or
conciliation (interchangeable terms indicating the process wherey the parties
involved are persuaded by the Punong Barangay/Pangkat to amicably settle
their disputes.

OBJECTIVES OF THE KP ² (a) to perpetuate and officially recognize the time

honored tradition of amicably settling disputes at the barangay level; (b) to
promote speedy administration of justice; (c) to implement the constitutional
mandate to preserve and develop Filipino culture and to strengthen the family as
the basic social institution; (d) to relieve the courts of docket congestion caused
by the indiscriminate filing of cases; (e) to enhance the quality of justice
dispensed by the courts.

NOTE: KP is not part of the Philippine judicial system. However, the Supreme Court
recognizes that strengthening this community-based dispute mechanism will
have positive effects in the administration of justice as it may help unclog court
dockets. Thus, it is considered the duty of every judge to see to it that the
laudable purposes of the KP will not be subverted and its effectiveness
undermined by indiscriminate, improper and/or premature issuance of
certifications to file actions in court (SC Admin. Circular 14-93).

NOTE: LGC encourages people to avail of the KP as an alternative mode of

settling disputes by requiring parties who are actual residents of the same
city/municipality to avail of barangay conciliation proceedings, as a condition
precedent for filing an action in court, or in any government agency.

NOTE: Non-compliance with the requirement of prior barangay conciliation

could affect the sufficiency of his cause of action and make his complaint
vulnerable to dismissal on ground of lack of cause of action/prematurity.

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However, the same would not prevent a court of competent jurisdiction from
exercising its power of adjudication over the case before it, where the defendant
failed to object to such exercise of jurisdiction.

LUPONG TAGAPAMAYAPA ² composed of Punong Barangay as Lupon Chairman

and 10 to 20 members appointed by the Punong Barangay (Sec. 399, LGC); the
Barangay Secretary acts as Lupon Secretary (Sec. 403, LGC).

Qualifications of Lupon member: (a) actually residing or working in the

barangay; (b) must not be expressly disqualified by law; (c) must possess
integrity, impartiality, independence of mind, sense of fairness and reputation for
probity (Sec. 399, LGC).

CONSTITUTION OF LUPON ² (a) Punong barangay prepares Notice to Constitute

the Lupon within 15 days from start of his term of office; (b) The notice with names
of proposed members who have expressed their willingness to serve is posted in
3 conspicuous places in the barangay continuously for a period of not less than 3
weeks; (c) taking into consideration any opposition or recommendations for
appointment, the Punong Barangay, within 10 days thereafter, appoints as
members those whom he determines to be suitable to be Lupon members; (d)
Written appointment signed by Punong barangay and attested to by Barangay
secretary; (e) Appointed Lupon members are notified by the barangay
secretary; (f) List of appointed Lupon members is posted in 3 conspicuous places
in the barangay for the entire duration of their term of office; (g) Appointed
Lupon members take their oath of office before the Punong Barangay.

NOTE: A Lupon member holds office for a term of 3 years, unless sooner
terminated by resignation, transfer or residence or place of work, or withdrawal
of appointment by the Punong Barangay (Section 400, LGC).

NOTE: Appointment of a Lupon member may be withdrawn on ground of

incapacity or unsuitability to discharge the duties of his office. However, before
such withdrawal, a hearing must first be conducted to determine whether or not
a ground exists to merit such withdrawal. Taking into consideration the evidence
presented during such hearing, the Punong Barangay may withdraw the
appointment of a Lupon member but only with the concurrence of majority of all
Lupon members.

NOTE: In case of any vacancy in the Lupon for any cause, the Punong Baangay
is tasked to immediately appoint a qualified person to fill the vacancy. Such
person appointed in the Lupon holds office only for the unexpired portion of the
term of the replaced members (Section 401, LGC).

FUNCTIONS OF THE LUPON ² Section 402, LGC ² (a) exercise administrative

supervision over the conciliation panels (Pangkat Tagapagkasundo); (b) meet
regularly once a month to provide a forum for matters relevant to amicable
settlement of disputes, and to enable various conciliation panel members to
share with one another their observations and experiences in effecting speedy
resolution of disputes; and (c) exercise such other powers and perform such
other duties and functions as may be prescribed by law/ordinance.

FUNCTIONS OF LUPON SECRETARY ² (a) keep and maintain a record book of all
complaints filed with the Punong Barangay, numbered consecutively in the order
in which they were received and enter therein the names of the parties, date and
time filed, nature of case and disposition; (b) Note the results of mediation
proceedings before the Punong Barangay and submit a final report to the proper
MTC/MCTC/MeTC/MTCC; (c) record the willful failure/refusal of a witness to
comply with a subpoena issued by the Punong Barangay; (d) record the willful

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failure/refusal of a party to comply with the summons issued by the Punong

Barangay and issue a certification to bar action/counterclaim; (e) receive and
keep records of proceedings submitted to him by the various Pangkats; (f)
transmit the settlement agreed upon by the parties to the proper local trial court
not earlier than the 11th day nor later than the 15th day from date of settlement;
(g) transmit the arbitration award to the proper local trial court within 5 days from
date thereof; (h) issue required certification to file action/proceeding in court or
any government office for adjudication. Such certification shall show that a
confrontation of the parties has taken place and that a conciliation/settlement
has been reached, but the same has been repudiated; (i) issue a certification for
barring the complainant from filing a case or respondent from filing a
counterclaim in court in case of willful failure of complainant/respondent, to
appear as provided in KP Rules; (j) furnish copies of the settlement/arbitration
award to the parties and to the Punong Barangay; and (k) issue certified true
copies of any public record in his custody that is not by law otherwise declared
confidential.

NOTE: Lupon members are entitled to receive honoraria, allowance and other
emoluments as may be authorized by law, barangay, municipal or city
ordinance (Sec. 393, LGC).

NOTE: For purposes of the REVISED Penal Code, Lupon members are deemed
persons in authority in their jurisdiction (Sec. 388, LGC).

PANGKAT NG TAGAPAGKASUNDO ² is the conciliation panel constituted from the

Lupon membership for every dispute brought before the Lupon. It is composed of
three (3) members constituted for each dispute from list of Lupon members by
the disputants. The 3 members constituting the Pangkat shall elect from among
themselves a chairman and a secretary. If parties fail to agree on the Pangkat
membership, the same shall be determined by lots drawn by the Lupon
chairman. (Sec. 404, LGC).

FUNCTIONS OF LUPON CHAIRMAN ² (a) preside over all hearings conducted by

the Pangkat and administer oaths in connection with any matter relating to all
proceedings in the implementation of the KP; (b) issue summons for the personal
appearance of parties and witnesses before the Pangkat; (c) attest to the
authenticity and due execution of the settlement reached by the parties before
the Pangkat; (d) preside over arbitration hearings, when the parties agree in
writing to have the Pangkat arbitrate their dispute; and (e) attest the certification
issued by the Pangkat Secretary for filing an action or proceedings in court or in
any government office for adjudication.

FUNCTIONS OF PANGKAT SECRETARY ² (a) issue notices of hearing before the

Pangkat and cause them to be served upon the parties and their witnesses; (b)
keep minutes of the proceedings for conciliation and arbitration by the Pangkat
and have them attested by the Pangkat Chairman; (c) Note in the minutes the
willful failure or refusal of a party to comply with the summons issued by the
Pangkat Chairman; (d) immediately transmit to the Lupon Secretary all
settlements agreed upon by the parties and arbitration awards rendered by the
Pangkat; (e) submit copies of the aforesaid minutes to the Lupon Secretary and
to the proper local trial court; (f) issue the certification required for filing an
action/proceeding in court or any government office for adjudication. Such
certification shall show that a confrontation of the parties took place but no
conciliation or settlement was reached or that no such personal confrontation
took place through no fault that can be attributed to the complainant; (g) issue a
certification for barring the complainant from filing a case, or the respondent
from filing a counterclaim in court in case of Complainant/Respondent·s willful
failure to appear.

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PARTIES TO DISPUTES ² Only individual may be parties to the proceedings either

as complainants or respondents. Complaint by/against corporations,
partnerships or other juridical entities cannot be filed, received or acted upon in
the KP.

NOTE: Vda. De Borromeo vs. Pogoy 126 SCRA 217 ² Intestate estate of the late
Vito Borromeo is the owners of a building located at F. Ramos St. in Cebu City
leased by Petra Vda. De Borromeo at a monthly rental of P500. For failure to pay
the rentals, the administrator of the estate, Atty. Ricardo Reyes served a demand
letter for overdue rentals and thereafter a notice to vacate. Petra did not comply
with the demand, Atty. Reyes instituted an ejectment case against her in the
MTC. Can the ejectment case without undergoing the barangay conciliation
proceedings? Yes. Referral of the dispute to the Barangay Lupon is required only
where the parties thereto are individuals. The law does not apply to cases
involving juridical persons, such as a corporation, partnership, corporation sole,
testate or intestate estate, etc. Atty. Reyes is a mere nominal party suing in behalf
of the intestate estate of Vito Borromeo, the real party in interest in the ejectment
case. Considering that said estate is a juridical person, Atty. Reyes may file the
complaint directly in court, without the same being coursed to the Barangay
Lupon.

DISPUTES COGNIZABLE BY THE KATARUNGANG PAMBARANGAY ² All disputes

involving parties who reside in the same city/municipality may be subject of the
proceedings for amicable settlement in the barangay, except those specifically
enumerated by the Katarungang Pambarangay Law (Sec. 408, LGC).

NOTE: If one of the parties to the dispute is not an actual resident of the same
city/municipality, the same may be filed directly in court or in a government
agency.

NOTE: Tavora vs. Veloso 117 SCRA 613 ² Venustiano Tavora, a Marikina City
resident has an apartment unit in Quiapo, Manila which is being rented by Julieta
Capati. For failure to pay the monthly rentals, Tavora filed an ejection case
against Capati. May Venustiano Tavor file the ejectment case without first
bringing the matter to the Barangay Lupon for conciliation? Yes. There is no need
for settlement at the barangay level because the parties therein are not actual
residents of the same barangay, nor of different barangays within the same
city/municipality, nor of adjoining barangays of different cities/municipalities.

NOTE: Garces vs. Court of Appeals 162 SCRA 504 ² Triumfo Garces owns an
apartment building in Malate, Manila. He stays in one of the rooms of said
apartment from Mondays to Fridays, and stays in his house in Cavite for the
weekends. Garces leased another room of the apartment to Daisy Escalante and
thereafter, filed an ejectment case against her in the MTC of Manila. May Garces
file the ejectment case without undergoing the barangay conciliation
proceedings? No. Residence is the actual or physical habitation of the litigant.
The fact that Garces stays in the apartment unit in Malate five (5) days a week,
every week, is more than adequate proof that within the meaning of the
Katarungang Pambarangay Law, he ´actually residesµ in Manila. Hence, he
cannot bring the ejectment case to the court without first availing of the
Barangay Conciliation proceedings.

NOTE: Although parties are residents of the same city/municipality, resort to

barangay conciliation proceedings is no longer required in the following
instances where urgent legal action is necessary to prevent injustice from being
committed or further continued ²

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(a) in a criminal case where the accused was arrested without a warrant and is
under police custody of detention;

(b) petitions for habeas corpus by a person illegally deprived of his rightful
custody over another person or a person illegally deprived of or on acting in his
behalf;

(c) actions coupled with provisional remedies such as preliminary injunction,

attachment, delivery of personal property and support during the pendency of
the action.

NOTE: Blardony, Jr. vs. Cosculleia, Jr. 182 SCRA 825 ² Mrs. Rosario Rosario filed a
petition for dissolution of conjugal partnership and partition of conjugal
partnership properties in the CFI of Makati. Her husband, Mauro Blardony filed a
motion to dismiss on ground that the matter had not been brought to the Lupon
considering they are both residents of Makati City. Was prior conciliation
proceedings before the barangay necessary? No. The issues of support pendent
lite and delivery of personal properties belonging to the partnership, although not
´coupledµ in the strict sense of the word with the petition are essentially involved
in the petition considering the minority of their daughter and because the
resolution or decision of the court on the pending petition would be incomplete
without a clear cut disposition on the partition of the personal and real properties
of the conjugal partnership and consequent delivery thereof to the proper
parties.

(d) when the action may otherwise no longer be filed in court because it may be
barred by the Statutes of Limitations ² However, ´while the dispute is under
mediation, conciliation, or arbitration, the prescriptive periods for offenses and
cause of action under existing laws shall be interrupted upon filing of the
complaint with the Punong Barangay.

NOTE: KP Law confers upon the Lupon the authority to bring together the parties
actually residing in the same city/municipality for amicable settlement of all
disputes. Its obvious intendment was to grant to the Lupon as broad and
comprehensive an authority as possible as would bring about the optimum
realization of the aforesaid objectives. These objectives would only be half-met
and easily thwarted if the Lupon·s authority is exercised only in cases falling
within the exclusive jurisdiction of inferior courts.

NOTE: Prior resort to the Lupon is required when the act constituting criminal
offense is punishable by imprisonment of not more than one (1) year or fine not
more than P5k (Sec. 408, LGC). Among the criminal cases covered by the KP are,
as follows: unlawful use of means of publication (Art. 154, RPC), unlawful
utterances (Art. 154, RPC), alarms and scandals (Art.155, RPC), using false
certificates (Art. 175, RPC), using fictitious names and concealing true names
(Art. 178, RPC), illegal use of uniforms and insignias (Art. 179, RPC), physical
injuries inflicted in a tumultuous affray (Art. 252, RPC), giving assistance to
consummated suicide (Art. 253, RPC), responsibility of participants in a duel if
only physical injuries are inflicted or no physical injuries are inflicted (Art. 260,
RPC), less serious physical injuries (Art. 265, RPC), slight physical injuries and
maltreatment (Art. 266, RPC), unlawful arrest (Art. 269, RPC), inducing a minor to
abandon his/her home (Art. 271, RPC), abandonment of a person in danger and
abandonment of one·s own victim (Art. 275, RPC), abandoning a minor (Art. 276,
RPC), abandonment of minor by persons entrusted with his/her custody;
indifference of parents (Art. 277, RPC), qualified trespass to dwelling [without use
of violence and intimidation] (Art. 280, RPC), other forms of trespass (Art. 281,
RPC), light threats (Art. 283, RPC), other light threats (Art. 285, RPC), grave
coercion (Art. 286, RPC), light coercion (Art. 287, RPC), other similar coercions

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(compulsory purchase of merchandise and payment of wages by means of

tokens (Art. 288, RPC), formation, maintenance and prohibition of combination of
capital/labor through violence or threats (Art. 289, RPC), discovering secrets
through seizure and correspondence (Art. 290, RPC), revealing secrets with
abuse of authority (Art. 291, RPC), theft if value of stolen property not exceeding
P50 (Art. 309, RPC), qualified theft if amount does not exceed P500 (Art. 310, RPC)
occupation of real property or usurpation of real rights in property (Art. 312, RPC),
altering boundaries or landmarks (Art. 313, RPC), swindling or estafa if amount
does not exceed P200 (Art. 315), other forms of swindling (Art. 316), swindling a
minor (Art. 317, RPC), other deceits (Art. 318, RPC), removal, sale or pledge of
mortgaged property (Art. 319, RPC), special malicious mischief if the value of the
damage property does not exceed 1k (Art. 328, RPC), other mischiefs if value of
damaged property does not exceed 1k (Art. 329, RPC), simple seduction (Art.
338, RPC), acts of lasciviousness with consent of the offended party (Art. 339,
RPC), threatening to publish and offer to prevent such publication for
compensation (Art. 356, RPC), prohibiting publication of acts referred to in the
course of official proceedings (Art. 357, RPC), incriminating innocent persons (Art.
363, RPC), intriguing against honor (Art. 364, RPC), issuing checks without
sufficient funds (BP 22), fencing stolen properties if property involved not more
than P50 (PD1612).

DISPUTE OUTSIDE KP JURISDICTION ²

(a) when one party is the government, or any subdivision or instrumentality

(however when there are other parties aside from the government or any of its
subdivision or instrumentality, the dispute should be brought to the KP with
respect to the other parties);

(b) where one party is a public officer/employee and the dispute relates to the
performance of his official functions;

(c) offenses where the imposable maximum penalty is imprisonment for more
than 1 year or a fine over 5K;

(d) offenses where there is no private offended party (mediation, conciliation

and arbitration presupposes the existence of a dispute between two or more
contending parties who are natural persons and actual residents of the
city/municipality. In offenses without private offended party such as vagrancy,
gambling or prostitution, there is no dispute to speak of, hence, KP finds no
application);

(e) where the dispute involves real properties located in different

cities/municipalities (dispute involving real properties located in different
cities/municipalities are outside the KP·s jurisdiction, however, parties may agree
to submit their differences to amicable settlement by an appropriate Lupon);

(f) disputes involving parties who actually reside in barangays of different

cities/municipalities (as a rule, only disputes onvolving residents of the same
city/municipality are required to undergo mandatory barangay conciliation
proceedings, however, the law allows residents of different cities/municipalities
to avail of the KP provided the barangay units where they reside adjoin each
other or they agree to submit their difference to amicable settlement).

(g) such other classes of disputes which President may determine in the interest
of justice or upon recommendation of the Secretary of Justice.

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NOTE: LGC provides that the court in which non-criminal cases not falling within
Lupon·s authority may, at any time before trial, motu proprio refer the case to
Lupon concerned for amicable settlement (Sec. 408, LGC)

NOTE: Under Sec. 33 of RA9262 (ANTI-VIOLENCE AGAINST WOMEN LAW),

mediation, conciliation or arbitration proceedings in the KP shall not apply.

Note: Disputes involving an employer and employee residing in the same

city/municipality not subject to KP. The Labor Code grants original and exclusive
jurisdiction over the conciliation and mediation of disputes, grievances or
problems in the regional offices of the DOLE (PD442, Art. 226).

NOTE: Agrarian disputes under the Comprehensive Agrarian Reform Law need
not be referred to the Lupon. The body tasked to mediate and conciliate disputes
between parties involved in agrarian dispute is the Barangay Agrarian Reform
Committee (Secs. 46 & 47, RA6657)

VENUE OF ACTIONS ²
(a) disputes involving parties residing in the same barangay ² dispute must be
brought for settlement in the said barangay;

(b) disputes involving parties residing in different barangays of same

city/municipality ² dispute must be settled in the barangay where respondent or
any one of respondents actually resides, at Complainant·s choice;

(c) disputes involving real property between parties residing in the same
city/municipality ² dispute brought in barangay where real property/larger
portion thereof is situated.

NOTE: PASCUAL VS. PASCUAL, GR157830, 11/17/2005 - Dante Pascual, a

permanent US resident, executed a Special Power of Attorney (SPA) in favor of
Reymel Sagario, to file a case against Marilou Pascual. By virtue of the SPA,
Sagario filed with the RTC a civil case for annulment of title and deed of sale.
Marilou Pascual filed a motion to dismiss considering that the dispute was not
referred to baragany conciliation prior to filing in court considering that both of
them were residents of the same barangay where the property in question is
likewise located. The trial court granted the motion and dismissed the case. SC
held that the trial court was incorrect in dismissing the case. The real party in
interest is Dante Pascual who is a permanent resident of the United States. Since
Dante Pascual is not an actual resident of the barangay where Marilou Pascual
resides, the local lupon has no jurisdiction over their dispute. Hence, prior referral
to it for conciliation is not a pre-condition to its filing in court.

(d) disputes arising at the work place/educational institution ² brought before the
barangay where the workplace/institution is located (provided that the parties
are residents of the same city/municipality although the workplace/institution be
located in a different city/municipality).

NOTE: Objection to venue of the dispute is deemed waived when not raised in
the mediation proceedings before the Punong Barangay (Sec. 409, LGC).

NATURE OF PROCEEDINGS IN THE BARANGAY ²

1. A matter is initiated for Barangay conciliation proceedings by (a) filing of

written/verbal complaint to the Punong Barangay and (b) payment of
appropriate filing fees (Sec. 410, LGC)

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2. All KP proceedings are public and informal except that Lupon/Pangkat

Chairman may motu proprio or upon request of party exclude the public from
the proceedings in the interest of privacy, decency or public morals. (Sec. 414,
LGC)

3. In all KP proceedings, the parties must appear in person without the assistance
of counsel/representative, except for minors and incompetents who may be
assisted by their next-of-kin (that is a relative or responsible friend with whom the
incompetent lives) who are not lawyers. (Sec. 415, LGC)

NOTE: Incompetents ² those suffering the penalty of civil interdiction, hospitalized

lepers, prodigals, deaf and dumb who are unable to communicate, those who
are of unsound mind (even though they have lucid intervals), and persons who
are not of unsound mind but by reason of age, disease, weak mind, and other
similar causes, cannot, without outside aid, take care of themselves and
manage their property becoming easy prey for deceit and exploitation.

NOTE: Requirement of personal appearance of parties is enable Lupon to secure

firsthand and direct information about the facts and issues. Participation of
lawyers with their penchant to use their analytical skills and legal knowledge
tend to prolong instead of expedite settlement of the case.

PROCEEDINGS BEFORE THE PUNONG BARANGAY ² If complaint is verbal, Punong

Barangay has duty to put the same into writing. Then, as Lupon chairman,
Punong Barangay must, within next working day, summon the respondent/s, with
notice to complainant/s for them and their witnesses to appear before him for
mediation of their conflicting interests.

NOTE: For Complainant·s non-appearance on conciliation/mediation/arbitration

date set, Punong Barangay shall set a hearing with notice to complainant
requiring him to explain: (a) why he failed to appear on mediation, conciliation
or arbitration date; (b) why his complaint should not be dismissed; (c) why a
certificate to bar the filing of his action in court should not be issued; and (d) why
contempt proceedings should not be initiated in court for willful failure/refusal to
appear before the Punong Barangay. Upon Punong Barangay·s findings that
complainant·s absence was for no justifiable reason, his complaint may be
dismissed (he shall also be barred from seeking judicial recourse for the same
cause of action as that dismissed.

NOTE: For Respondent·s non-appearance on conciliation/mediation/arbitration

date set, Punong Barangay shall set a hearing with notice to respondent
requiring him to explain: (a) why his counterclaim (if any) arising from the
compliant should not be dismissed; (b) why a certificate to bar the filing of said
counterclaim in court should not be barred; (c) why contempt proceedings
should not be initiated in court for willful failure/refusal to appear before the
Punong Barangay. If after hearing, Punong Barangay finds Respondent·s
absence is unjustified, any counterclaim he makes that arises from/is necessarily
connected with complainant·s action, may be dismissed. Such dismissal,
ordered by the Punong Barangay, shall be certified by the Lupon Secretary, and
shall bar the respondent from filing such counterclaim in court/any government
office for adjudication.

NOTE: Punong Barangay cannot cause the issuance of a certification to file

action if he finds after hearing that Respondent·s absence from
mediation/conciliation/arbitration is not justified. KP rules specifically provides
that upon determination that Respondent·s absence therefrom is not justified the
Punong Barangay must then immediately constitute the Pangkat.

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NOTE: If Punong Barangay fails in his mediation efforts within 15 days from the first
meeting of the parties before him, he is required to set a date for the constitution
of the Pangkat (Sec. 410, LGC).

NOTE: The parties are required to be present on the date set for constitution of the
Pangkat. If Complainant fails to appear on such date, Punong Barangay can (a)
dismiss the complaint; (b) direct the issuance of and attest to the certification to
bar the filing of the action in court/any government office; (c) apply with the
local trial court for punishment of the recalcitrant party as for indirect contempt
of court. If it is Respondent who fails to appear, the Punong Barangay can: (a)
dismiss Respondent·s counterclaim; (b) direct issuance of and attest to the
certification to bar the filing of Respondent·s counterclaim in court/government
office; (c) apply with local trial court for punishment of recalcitrant party as for
indirect contempt of court; and (d) proceed with the constitution of the Pangkat
by drawing of lots.

PROCEEDINGS BEFORE THE PANGKAT ² Pangkat shall convene not later than 3
days from its constitution, on the day and hour set by Lupon Chair, to hear both
parties and their witnesses, simplify issues and explore all possibilities for
amicable settlement. For this purpose, Pangkat may issue summons for the
personal appearance of the parties and the witness (Sec. 410, LGC).

NOTE: For Complainant·s failure to appear for conciliation, Pangkat Chair shall set
a date for him to appear before him to explain the reason for his failure to
appear at the hearing. If such absence is unjustifiable, Pangkat Chair shall (a)
dismiss the complaint; (b) direct the issuance of and attest to the certification to
bar the filing of the action in court; (c) apply with the local trial court for
punishment of the recalcitrant party as for indirect contempt of court.

NOTE: For Respondent·s failure to appear for conciliation, Pangkat Chairm shall:
(a) dismiss Respondent·s counterclaim; (b) direct the issuance of and attest to
the certification to bar the filing of Respondent·s counterclaim in court and to file
Complainant·s action in court; and (c) apply with the local trial court for
punishment of recalcitrant party as for indirect contempt of court.

NOTE: Pangkat is given 15 days from the day it convenes to arrive at a

settlement/resolution of the dispute. This period is extendible, at the Pangkat·s
discretion for another period not exceeding 15 days, except in clearly
meritorious cases. If no agreement is reached before the Pangkat, a certification
to file action is issued.

ARBITRATION PROCEEDINGS ² Parties may, at any stage of the proceedings,

agree in writing to have the matter in dispute decided by arbitration by either the
Punong Barangay/Pangkat.

NOTE: An agreement to arbitrate signed by the lawyers of the parties is not

binding.

NOTE: Any aggrieved party to an agreement for arbitration may, within 5 days
from date thereof, repudiate the same by filing with the Punong
Barangay/Pangkat Chairman, a statement sworn to before either of them
repudiating the agreement on the ground that his consent thereto was obtained
and vitiated by fraud, violence or intimidation.

NOTE: Failuure a party to repudiate the arbitration agreement within 5 days is

deemed a waiver of his right to challenge the validity of said agreement on the
ground that his consent is obtained and vitiated by fraud, violence or
intimidation.

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NOTE: Punong Barangay/Pangkat must render an arbitral award after the lapse of
the period for repudiation and within 10 days thereafter (Sec. 413, LGC).

AMICABLE SETTLEMENT & ARBITRATION AWARD ² All settlements obtained through

mediation/conciliation must be: (a) in writing; (b) in a language/dialet known to
the parties; (c) signed by the parties; and (d) attested to by Punong
Barangay/Pangkat Chairman that such settlement was agreed upon by the
parties freely and voluntarily, after a full understanding of its terms and an
intelligent awareness of the legal consequences thereof.

NOTE: The amicable settlement/arbitration award has the force and effect of a
final judgment of a court upon the expiration of 10 days from date thereof, unless
repudiation of the settlement has been made or a petition to nullify the award
has been filed before the proper city/municipal court. This rule however does not
apply to court cases settled by the Lupon where the compromise settlement
agreed upon by the parties before the Lupon/Pangkat chair shall be submitted
to the court and upon approval thereof, have the force and effect of a udgment
of said court (Sec. 416, LGC).

REPUDIATION OF COMPROMISE AGREEMENT/NULLIFICATION OF ARBITRATION

AWARD ² A compromise agreement may be repudiated when the consent of a
party is vitiated by: (a) fraud; (b) violence; or (c) intimidation (Sec. 418, LGC).

NOTE: A party whose consent is vitiated may file a sworn statement before the
Punong Barangay alleging the acts of fraud, violence or intimidation committed
against him within 10 days from date of settlement. Repudiation of the
compromise agreement is a sufficient basis for issuance of a certification for filing
action in court or in any government agency. (Sec. 418, LGC)

NOTE: A party who does not conform to the arbitration award may file a petition
for nullification of the arbitration award before the property city/municipal court
(Sec. 416, LGC).

EXECUTION OF COMPROMISE AGREMENT/ARBITRATION AWARD ² The amicable

settlement/arbitration award may be enforced by execution in the Lupon within
6 months from date of settlement. After the lapse of such time, the settlement
may be enforced by action in the appropriate city/municipal court (Sec. 417,
LGC).

NOTE: The computation of the 6-months period for enforcement of the

compromise agreement/arbitration award in the Lupon depends on the nature of
the obligation, that is ² (a) if the obligation in the settlement/award to be
enforced is due and demandable on the date of the settlement/award, the 6-
month period should be counted from the date of the settlement/award; and (b)
if the obligation to be enforced is due and demandable on a date other than the
date of the settlement, the 6-months period is counted from the date the
obligation becomes due and demandable.

NOTE: STEPS TO BE TAKEN TO ENFORCE A COMPROMISE AGREEMENT/ARBITRATION

AWARD IN THE LUPON ²

(a) Person seeking enforcement of the agreement or award must file a motion
with the Punong Barangay for the execution of a final settlement/award which
has not been complied with. The other party must be furnished a copy of said
motion;

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(b) on the day the motion for execution is filed, the Punong Barangay shall set
the same for hearing on a date agreed to by the movant, which shall not be later
than 5 days from date of filing of the motion. The Punong Barangay shall give
immediate notice of hearing to the other party;

(c) during the hearing, Punong Barangay shall ascertain the fact of non-
compliance with the terms of the settlement/award. Upon such determination of
non-compliance, the Punong Barangay shall strongly urge the party obliged to
voluntarily comply with the settlement/award;

(d) Within 5 days from the day of the hearing, the Punong Barangay shall
determine whether or not voluntary compliance can be secured;

(e) if there is no voluntary compliance upon the lapse of the 5 days, the Punong
Barangay shall issue a notice of execution in the name of the Lupong
Tagapamayapa. The said notice must intelligently refer to the settlement/award
and the amount actually due thereunder if it be for money or the terms thereof
which must be complied with.

NOTE: PROCEDURES FOR EXECUTION OF SETTLEMENT/AWARD INVOLVING

PAYMENT OF MONEY ² (a) party obliged to pay is allowed a period of 5 days
within which to make voluntary payment; (b) failure to pay within said 5-day
period, Punong Barangay shall take possession of sufficient personal property
located in the barangay of party obliged, for purposes of conducting an auction
sale; (c) if sufficient personal property exists, the party obliged is allowed to point
out which of them shall be taken possession of ahead of others; (d) if personal
property is not sufficient to satisfy the settlement/award, deficiency shall be
satisfied in accordance with applicable provisions of the Rules of Court.

NOTE: PROCEDURE TO EXECUTE SETTLEMENT/AWARD INVOLVING DELIVERY OR

RESTITUTION OF PROPERTY LOCATED IN THE BARANGAY ² if award/agreement is
for delivery/restitution of property located in the barangay, Punong Barangay
shall oust therefrom the persons against whom the settlement/award is rendered
and place the party entitled thereto in the possession of such property.

NOTE: PROCEDURE TO EXECUTE SETTLEMENT/AWARD INVOLVING

DELIVERY/RESTITUTION OF PROPERTY LOCATED IN ANOTHER BARANGAY ² if
agreement/award requires delivery/restitution of property located in another
barangay of the same city/municipality, Punong Barangay issuing the notice
shall authorize the Punong Barangay of the barangay where the property is
situated to take possession of the property and to place the party entitled thereto
in possession of such property.

NOTE: PROCEDURE TO EXECUTE SETTLEMENT/AWARD WHICH INVOLVES DIRECTING

A PARTY TO SIGN/PERFORM OTHER SPECIFIC ACTS ² if settlement/award directs a
party to execute a conveyance of land, or to deliver deeds or other documents,
or to perform any other specific act, and the party fails to comply within the time
specified, Punong Barangay may direct the Lupon Secretary to perform the act
at the cost of the disobedient party and the act when so done shall have the like
effects if done by the party.

NOTE: At any time before the sale of property on execution, the party obliged
may prevent the sale by paying the amount required by the order of execution.

NOTE: PROCEUDRE FOR SALE OF PERSONAL PROPERTY ON EXECUTION ²

(a) written notice (in case of perishable property by posting immediately upon
taking possession thereof of a written notice of the time and place of the sale in 3

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public places in the barangay where the sale is to take place, for not less than 24
hours prior to the sale) (in case of other personal property, by posting
immediately upon taking possession thereof a similar notice in three public
places in the barangay where the sale is to take place for not less than 5 not
more than 10 days);

(b) public auction (to highest bidder in a public auction between the hours of
8am and 5pm at the place indicated in the notice;

(c) coverage of the sale (only such property as are sufficient to satisfy the
execution may be sold Party obliged if present at the sale, may direct the order
in which personal property shall be sold);

(d) delivery of personal property (when purchaser of any personal property,

capable of manual delivery pays the purchase money, Punong Barangay
making the sale must deliver the property to the purchaser and if desirec
execute and deliver to him a certificate of sale;

(e) disposition of proceeds of the sale (Punong Barangay shall pay to the
prevailing party so much of the proceeds of the sale as will satisfy the
settlement/award. Any excess in the proceeds over the settlement/award must
be delivered to the party obliged. When the prevailing party is the purchaser, he
shall pay to the party obliged only such amount as exceeds the amount of the
settlement/award);

(f) recording (satisfaction of the settlement/award shall be entered by the

Punong Barangay/Barangay Secretary, in his record upon the return by the
Punong Barangay of an execution satisfied, or upon the filing of an admission of
satisfaction of the settlement/award.

BARANGAY ASSEMBLY (Section 397, LGC) ² venue for crystallization of views;

composed of actual residents (for at least 6 months), 15 years of age or over,
Philippine citizens and duly registered voters in list of barangay assembly
members; meets at least twice a year; meets at the call of the captain or 4
members of sanggunian or upon written petition of at leat 5% of assembly
members; meet requires at least one-week prior notice to actual meeting except
on matters involving public safety or security (in which case notice within
reasonable time is sufficient); meet presided by captain or in his absence, by the
highest ranking sanggunian member or any assembly member selected during
the meeting.

Note: Purpose of Barangay Assembly meet is to: (a) hear and discuss semestral
report of the captain concerning activities and finances of the barangay; (b)
initiate legislative processes by recommending to sanggunian adoption of
measures for the welfare of the barangay (such initiative, under Art. 133 of
implementing rules is by petition by not less than 50% of registered voters); (c)
decide on adoption of initiative as a legal process whereby registered barangay
voters can directly propose, enact or amend any ordinance.

SANGGUNIANG KABATAAN ² constitutional principle on youth ² vital role of the

youth in nation-building.

Section 423 ² SK Chairman, 7 members, secretary and treasurer.

Section 424 ² Katipunan ng Kabataan ² composed of all citizens of the

Philippines, actually residing in the barangay for at least 6 months, between 15

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and not more than 21 years of age, duly registered in the list of SK or official
barangay list in the custody of the barangay secretary.

Section 425 ² Katipunan ng Kabataan meets at least once every 3 monthths, or

at the call of the SK Chairman or upon written petition of at least 1/20 of its
members, to decide on important issues affecting the youth of the barangay.

Section 426 ² POWERS & FUNCTIONS OF SK ² initiate programs designed to

enhance social, political, economic, cultural, physical development of
members; hold fund-raising, tax-exempt and shall accrue to the general fund of
the SK

Section 427 ² SK MEETING ² regularly, once a month on a date, time fixed by the
SK. Special meetings may be called by SK Chairman or at least 3 membersor at
least 3 membersor at least 3 members by giving written notice to all members of
the date, time and place of meeting at least one day in advance.

Section 428 ² QUALIFICATIONSS OF SK OFFICIALS

Section 429 ² TERM OF OFFICE ² 3 years, unless sooner removed for causes as
provided by law, permanently incapacitated dies or resigns.

APPOINTIVE BARANGAY OFFICIALS

Section 394, LGC ² Barangay Secretary ² appointed by punong barangay with

concurrence of majority of all sanggunian members (i.e., by at least 5 members);
appointment not subject to attestation by Civil Service Commission (being
sensitive position); of legal age, qualified voter and actual resident of barangay;
custodian of records, prepare and keep minutes of meetings; not sanggunian
barangay member, not a government employee; not related to punong
barangay within 4th civil degree (prevent collusion).

Section 395, LGC ² Barangay Treasurer ² appointed by punong barangay with

concurrence of majority of all sanggunian; not subject to CSC attestation; same
disqualification as barangay secretary; bonded (to secure fulfillment of duty) in
the amount determined by the sanggunian but not exceeding P10,000, premium
to be paid by barangay; custodian of barangay funds and properties, collect
and issue official receipts for taxes, fees, contributions, monies, materials.

MUNICIPALITY ² Sections 440 ² 447

CITY ² Sections 448 ² 458: (a) component ² ordinary component and

independent component (charter prohibits its voters from voting for provincial
elective officials; independent of province); (b) highly-urbanized city under
Section 452, LGC.

PROVINCE ² Sections 459-468

NOTE: RA9009 ² increasing the requirements, particularly income requirements

for creation of certain local government units.

TAXING AUTHORITY OF LGUs

PROVINCES

Under Sec. 134, the taxing power of a province is limited to those enumerated in
Secs. 135-141, that is: (a) tax on transfer of real property; (b) tax on business of
printing and publication; (c) franchise tax; (d) tax on sand, gravel and other

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quarry resources; (e) professional tax; (f) amusement tax; and (e) annual fixed
tax for every delivery truck or van of manufacturers, producers, wholesaler,
dealers or retailers of certain products.

TRANSFER TAX (Sec. 135) ² imposed on sale, donation, barter or any other mode
of transfer of ownership of real property at a maximum rate of 50% of 1% of the
total consideration for the acquisition or fair market value, whichever is higher
(does not apply to sale of real property covered by Comprehensive
Agrarian Reform).

Note: Before the registration of the deed transferring ownership/title and

cancellation of the old tax declaration, both Register of Deed of the Province
and the Provincial Assessor shall require presentation of evidence of payment of
transfer tax.

Note: Transfer Tax (TT) vs. Capital Gains Tax (CGT) ² TT is local tax, CGT is national
tax; TT is tax on transfer of real property, CGT is income tax for proceeds of sale;
there is a variable tax rate for TT not to exceed 50% of 1% of transfer
consideration or FMV whichever is higher, CGT is a final tax of 6% of gross selling
price or FMV, whichever is higher; TT must be reported and paid within 60 days
from execution of transfer document, CGT must be paid within 30 days from sale
or disposition.

TAX ON BUSINESS OF PRINTING & PUBLICATION (Sec. 136) ² of books, cards,

posters, leaflets, handbills, certificates, receipts, pamphlets, etc. at a maximum
rate of 50% of 1% of gross annual receipts, except for newly started business
(1/20 of 1% of capital investment).

Note: Books and reading materials prescribed by DEPED as school texts or

reference are exempt.

FRANCHISE TAX (Sec. 137) ² on business enjoying a franchise at 50% of 1% of

gross annual receipts.

TAX ON QUARRY RESOURCES (Sec. 138) ² on stones, gravel, etc. extracted from
public lands or from beds of seas, lakes, rivers, streams, creeks other public
waters within the province at a rate of not more than 10% of fair market value in
locality per cubic meter of said resources.

Note: Permit to extract sand, gravel and other quarry resources shall be issued
exclusively by provincial governor pursuant to an ordinance for that purpose by
the Sangguniang Panlalawigan. Without such ordinance, the Governor, by
himself, cannot issue the quarrying permit.

Note: Proceeds of this tax is shared ² 40% to barangay where resources are
extracted, 30% to component city/municipality, and 30% to the province.

Note: PROVINCE OF BULACAN vs. CA 229 SCRA 442 ² A province has no authority
to impose taxes on sand, gravel and other quarry resources extracted from
private lands. It may not do so because of the limitations in Sec. 133 of LGC and
Sec. 151 of NIRC.

PROFESSIONAL TAX (Sec. 139) ² annual tax on person engaged in the exercise or
practice of his profession requiring government examination. It is in an amount
and subject to reasonable classification as Sangguniang Panlalawigan may
determine but not to exceed P300.00.

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Note: Professional Tax is to be paid in the province where he practices his

profession or where he maintains principal office in case he practices in several
places. Payment of this tax entitles the professional to practice his profession in
any part of the Philippines without being subject to any other national or local
tax, license or fee for such practice.

Note: Paid on or before 31st day of January except for new professionals who
must pay it before beginning his practice regardless of what month that is.

AMUSEMENT TAX (Sec. 140) ² Upon proprietors, lessees, operators of theaters,

cinemas, concert halls, circuses, boxing stadia and other places of amusement
at a rate of not more than 30% of gross receipts from admission fees.

Note: The proprietor, lessee, operator of theaters or cinemas must first deduct,
withhold and pay the amusement tax to the provincial treasurer before gross
receipts are divided between said proprietor, lessees, or operators.

Note: Operas, concerts, drams, recitals, painting and art exhibition, flower shows,
musical programs, literary and oratorical presentations are exempt from this tax,
except for pop, rock and similar concerts.

Note: Proceeds of the tax to be equally shared by province and city where such
amusement places are located.

Note: PHILIPPINE BASKETBALL ASSOCIATION vs. CA 337 SCRA 350 ² The province
can only impose tax on the admission from proprietors, lessees or operators of
theaters, cinemas, concert halls, circuses and other places of amusement and
has no authority to tax professional basketball games.

ANNUAL FIX TAX ON DELIVERY TRUCKS (Sec. 141) ² tax at the maximum rate of
P500 for trucks, vans or any vehicle used, for delivery to sales outlets, by
manufacturers, retailers, wholesalers, dealers, producers of distilled spirits,
fermented liquors, softdrinks, cigars and cigarettes and other products as may
be determined by the Sangguniang Panlalawigan .

MUNICIPALITIES
Under Section 142, taxing powers of municipalities extends to taxes, fees and
charges not otherwise levied by provinces. Specifically, the taxes, fees and
charges which they may impose include: (a) tax on business; (b) fees and
charges on business and occupation; (c) fees for sealing weights and measures;
and (d) fishery rentals, fees and charges.

BUSINESS TAX (Sec. 143) ² may be imposed (see Sec. 143 of LGC for prescribed
rates) upon:
sc Manufacturers, assemblers, repackers, processors, brewers, distillers,
rectifiers and compounders of liquor, distilled spirits and wines or
manufacturers of any article of commerce of whatever nature or kind;
sc Wholesaler, distributor or dealers in any article of commerce of whatever
kind or nature;
sc Exporters and manufacturers, millers, producers, wholesalers, distributors,
dealers or retailers of essential commodities such as rice and corn, wheat,
cooking oil and cooking gas, etc.;
sc Contractors and other independent contractors;
sc Banking and other financial institutions;
sc Peddlers;
sc Any business, not otherwise specified in the preceding paragraphs.

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Note: Business is restricted to activities or affairs where profit is the purpose and
livelihood is the motive. See related case YAMANE vs. BA LEPANTO
CONDOMINIUM CORPORATION, G.R. No. 154993, October 25, 2005.

Note: Metropolitan Manila municipalities are authorized to levy higher tax rates
(including on business) at a rate not higher that 50% of what is allowed other
municipalities (Sec. 144)

Note: Upon termination of business subject of the local business tax, said
business is required a sworn statement of its gross sales or receipts of the current
year. The difference shall be paid before the business is officially retired (Sec.
145)

Note: The municipal business tax is payable for every separate and distinct
establishment or place of business subject to the tax is conducted. Moreover,
one line of business does not become exempt by being conducted with some
other businesses for which such tax has been paid. The tax on business must be
paid by the person conducting the same. If he conducts or operates two or more
businesses which are subject to the same rate of tax, the tax shall be computed
on the combined total gross sales or receipts of said businesses. If they are
subject to different tax rates, the gross sales or receipts of each business shall be
separately reported for the purpose of computing the tax due on each business
(Sec. 146).

FEES & CHARGES ON BUSINESS & OCCUPATION (Sec. 147) ² Except for business
and occupation subject to the same tax by provinces, the municipality can
impose and collect fees and charges ´on the practice of any profession or
calling,µ commensurate with the cost of regulation, inspection and licensing
before any person may engage in such business or occupation or practice such
profession or calling.

FEES FOR SELLING & LICENSING WEIGHTS & MEASURES (Section 148) ²authorizes
the sangguniang bayan to prescribe the necessary regulations for the use of
weights and measures, subject DOST guidelines. Further, the sanggunian shall, by
appropriate ordinance, penalize fraudulent practices and unlawful possession
and use of weight and measurement instruments, prescribing the penalty
therefor in accordance with the provisions of the LGC. Such ordinances, may
also authorize the municipal treasurer to settle by way of compromise penalty
not less than P200.00, an offense not involving the commission of fraud before a
case therefor is filed in court.

FISHERY RENTALS, FEES & CHARGES (Sec 149) ² vests exclusive authority upon
Municipalities to grant fishery privileges in municipal waters and impose rentals,
fees or charges therefor in accordance with the provisions thereof. With respect
to such fishery privileges, preferential right is given to duly registered
organizations and cooperatives of marginal fishermen.

Note: LAGUNA LAKE DEV·T AUTHORITY vs. COURT OF APPEALS 251 SCRA 42

SITUS OF BUSINESS TAX (Section 150) ² Situs refers to the place where the tax has
to be paid. In the case of business without branches, the sale shall be recorded
in the principal office and the taxes due thereon shall accrue and be paid in the
city or municipality where the sale or transaction is made. For businesses with
outlets or branches in places other than its principal office, the sale shall be
recorded in the branch where the sale or transaction is made and the taxes shall
accrue and be paid in the city or municipality where such branch or outlet is
located.

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CITIES
According to Sec. 151, a city may levy taxes, fees and charges which the
province or municipality may impose except as otherwise provided in the LGC.
Taxes, fees and charges collected by highly urbanized and independent
component cities shall accrue to them and distributed in accordance with the
provisions of the same Code. Tax rates imposed by cities may exceed by not
more than 50% the maximum rates allowed provinces and municipalities except
for professional and amusement taxes.

BARANGAY
Sec. 152 provides that following taxes, fees and charges may be imposed by the
barangay which shall accrue exclusively to it:
sc Taxes on retail stores with fixed business establishments (with gross
sales/receipts of 50T for city barangay, 30T for municipal barangay) at a
maximum rate of 1% of gross sales/receipts;
sc Service fee or charges for regulation or use of barangay-owned properties
or service facilities;
sc Fee for issuance of barangay clearance for any business or activity
located or conducted with the barangay before city/municipality may
issue a license or permit (application for barangay clearance to be acted
upon within 7-days from filing, after which period, city/municipality may
issue permit/license to the applicant);
sc Other fees and charges: (i) commercial fighting cock-breeding (that is,
annual sale of more than 5 fighting cocks of a duly registered breeder); (ii)
cockfighting and cockpits; (iii) places of recreation (one where one seek
admission to entertain himself by seeing or viewing a show or
performance or where he amuses himself by direct participation); (iv)
billboards, signboards, neon signs and outdoor advertisement.

COMMON REVENUE POWERS OF LGUs

Under Secs. 153, 154 and 155 of LGC, all LGUs including the barangays
may: (a) impose and collect fees and charges for services rendered; (b)
fix the rates for the operation of public utilities owned, operated and
maintained by them within their jurisdiction; and (c) set terms and
conditions and fix the rates for toll fees and charges for the use of any
public road, pier or wharf, waterway, bridge or ferry or
telecommunications system funded and constructed by the LGU (AFP and
PNP members on mission, post office personnel delivering mail, physically
handicapped and disabled citizens 60 years and above are exempt from
this charge).
COMMUNITY TAX
Under Sec. 156, cities or municipalities may levy community tax (the residence
tax levied and administered by the National Gov·t has been transformed from a
national tax to a local tax).
Note: Admin. Order 260 dated January 16, 1992 directed the sanggunians of all
cities and municipalities to enact a local tax ordinance levying a community tax
pursuant to Sec. 156, LGC.

INDIVIDUALS LIABLE TO COMMUNITY TAX (Sec. 157) ² every Phil. Inhabitant, at

least 18 years old who ² (a) has been regularly employed on a wage or salary
basis for at least 30 consecutive working days; (b) is engaged in business or
occupation; or (c) owns real property with an aggregate assessed value of at
least P1,000.00; (d) is required to file an income tax return.

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JURIDICAL PERSONS LIABLE TO COMMUNITY TAX (Sec. 158) ² every corporation no

matter how created or organized, domestic or resident foreign engaged
in/doing business in the Philippines.
Note: Schedule of Community Tax Due ²
For Individuals ² (i) P5.00 ² basic tax; (ii) additional tax of P1 per P1,000 but not to
exceed P5,000 - based on gross receipts/earnings from business, or,
salaries/gross receipts/ earning from exercise of profession, or, income from real
property during the preceding year.
For corporate taxpayers ² (i) P500 ² basic tax; (ii) additional tax of P2 for every
P5,000 but not to P10,000 ² based on assessed value of real property or from
gross receipts/earnings from business in the Philippines during the preceding
year.

Note: (Sec. 159) ² Diplomatic and consular representatives and transient visitors
whose stay in the Philippines does not exceed three months are exempt.

Note: Tax to be paid in the place of residence of an individual or place where

principal office is located for juridical persons (Sec. 160). Tax accrues on the 1st
day of January and to be paid not later than last day of February (Sec. 161).

Note: Under Sec. 163, community tax certificate required on certain occasions
such as when an individual subject of the tax acknowledges any document
before a notary public, takes the oath of office upon election or appoint to a
government position, etc., but not required in connection with registration of a
voter.

Note: City/Municipal treasuer shall deputize the barangay treasurer to collect the
community tax in their respective jurisdiction. Proceeds of the tax actually and
directly collected by the city or municipal treasurer shall accrue entirely to the
general fund of the city/municipality concerned save for a portion to be remitted
to the national government to cover BIR·s cost of printing and distribution of the
community tax certificate. Proceeds of the tax collected through barangay
treasurers to be appointed 50-50 to general fund of the city/municipality and the
barangay.

COLLECTION OF TAXES

All taxes, fees or charges shall be collected by the provincial, city, municipal or
barangay treasurer, or their duly authorized deputy.
Note: Under Sec. 166, unless otherwise provided in the Code, all local taxes, fees
and charges shall accrue on the 1st of January of each year and shall be paid
within the first 20 days of January or of each subsequent calendar quarter as the
case may be.

Note: Under Sec. 168, Sanggunian may impose a surcharge not exceeding 25%
of the amount of taxes, fees or charges not paid on time and interest at the rate
of not more than 2% per month of unpaid taxes, fees or charges including
surcharges until such amount is fully paid but in no case shall the total interest
exceed 36 months.

CIVIL REMEDIES FOR COLLECTION OF REVENUES

The remedies for collection of delinquent local taxes are either or both: (1) civil;
and/or (2) criminal in nature. The civil remedies which may be pursued
concurrently or simultaneously at the discretion of the LGU, are: (1)
administrative action by means of distraint upon personal property and/or levy
on real property, or (2) judicial action.

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Note: Under Sec. 173, when local taxes, fees, charges and other revenues are
not paid on time or fall due, such taxes, charges or other revenues shall
constitute a lien, superior to all liens, charges or encumbrances in favor of any
person, enforceable by appropriate administrative or judicial action.
Note: Sec. 175 provides for the procedure for distraint. The latter involves, the
taking seizure or confiscation, upon written notice, of the personal property
belonging to a taxpayer.
Note: Sec. 176 provides for the procedure for levy which has the force of a legal
execution against the real property of a taxpayer.
Note: Sec. 179 provides for a 1-year period of redemption of levied property sold
at public auction. Valid redemption cancels the certificate of sale issued at
public auction.
Note: Sec. 183 provides that the LGU may enforce collection of delinquent taxes,
fees, charges or other revenues by civil action in any court of competent
jurisdiction within period prescribed by Sec. 194.
Note: Sec. 185 provides for the personal properties of a taxpayer exempt from
distraint or levy.

TAXPAYER·S REMEDIES

Sec. 194 ² General Rule: Period to assess local taxes, fees or charges is within 5
years from due date. Exception: in case of fraud or intent to evade payment of
taxes, fees or charges, assessment may be made within 10 years from discovery
of fraud or intent to evade payment.
Note: No judicial or administrative action for collection of local taxes, charges or
fees can be instituted after expiration of assessment period.
Note: Within 5 years from date of assessment, local taxes, fees or charges may
be collective by administrative or judicial action.
Note: Prescriptive period may be interrupted/suspended for the time during
which ² (a) treasurer is legally prevented from making the assessment or
collection; (b) taxpayer requests for reinvestigation and executes written waiver
before expiration of the period within which to assess or collect; and (c) taxpayer
is out of the country or otherwise cannot be located.

Sec. 195 ² Within 60 days from receipt of notice of assessment from local
treasurer or his agent, taxpayer may file a written protest with the local treasurer.
Such protest to be decided by the treasurer within 60 days from date of filing.
Within 30 days from receipt of the treasurer·s decision, taxpayer may file an
appeal with the court.
Sec. 196 ² Taxpayer must first file a written claim for refund or credit with the local
treasurer for recovery of any tax, fee or charge erroneously or illegally collected.
No case or proceeding can be maintained in any court for such recovery
without prior written claim. No case or proceeding will be entertained in any
court after 2 years from date of payment of such tax or from date taxpayer is
entitled to a refund or credit.