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    Review of Laws Enacted After 1991, Supreme CourtDecisions and Proposed Bills Aectin t!e Local

    "overnment Code

    #ABLE $% C$ES

    I. BACKGROUND 3

    II. SCOPE AND PURPOSE OF THE REVIEW: WHERE WE ARE 3

    III. SUMMARY OF LOCAL FISCAL-RELATED LAWS, 1991-21! ! A. L"#$ D%&'()*+ A'%/ B00 0 )' LGC ! B. S4"&+ 0 L"#$ #%) F%$("* I5*%(")%0$

    6

    1. E75'%)4&' A$$%/') 6 2. R'8'4' A$$%/') 3. N")%0"* G08)-LGU F%$("* T&"$'&$ ; !. F%$("* I(')%8'$ING POWERS 11

    P0#'& 0 LGU$ )0 %50$' *0("* &"(%$' )"712 E7'5)%0 0 GOCC$ &0 R'"* P&05'&)+ T"7 1! E7'5)%0 0 ("&%)"?*' " '4(")%0"*

    %$)%)4)%0$ &0 RPT 1!V. HOUSE AND SENATE BILLS ON LOCAL GOVERNMENT FINANCEAND FISCAL DECENTRALI@ATION, 1TH CONGRESS 1!

    A. ON E>PENDITURE ASSIGNMENT 1!B. REVENUE ASSIGNMENTING POWERS OF LGU$ 1

    R'"* P&05'&)+ T"7")%0 1 B4$%'$$ " O)'& T"7'$, F''$ " U$'& C"&/'$ 1C. INTER-GOVERNMENTAL TRANSFERS IRA, SHARE

    FROM NATIONAL WEALTH, ETC. 1;D. BORROWINGEMPTIONS 1=F. CREATION AND AMALGAMATION

    OF LOCAL GOVERNMENT UNITS 1=

    1

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    G. INTER-LGU ALLIANCES 1=H. LOCAL FISCAL ADMINISTRATION 1=

    ANNE>ES

    A'7 A. A'')$ )0 )' L0("* G08'&') C0' &0

    1991-21!

    21

    A'7 B. S4"&+ 0 L"#$ E"()' 1991-21! #%) F%$("*

    I5*%(")%0$

    22

    A'7 C. C&'")%0 0 LGU$ 3!A'7 D. L"#$ G&")%/ F&"(%$', 1992-21! !1

    A'7 E. LIST OF SUPREME COURT DECISIONS 69

    A'7 F. SUMMARY HOUSE AND SENATE BILLS ON LOCAL

    GOVERNMENT

    FINANCE AND FISCAL DECENTRALI@ATION, 1TH

    CONGRESS

    1

    2

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    '( BAC)"R$*&D

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

    I 21!, )' LGC #%** 4'&/0 " /08'&')-*' $4?$)")%8' &'8%'# *'?+ )' D'5"&)') 0 )' I)'&%0& " L0("* G08'&') DILG. T'&'8%'# %$ "&)%(4*")' 4'& )' C00&%")%/ C0%))'' 0D'(')&"*%")%0 CCD. U50 (05*')%0 0 )' &'8%'#, )' 5&050$'"'')$ )0 )' LGC #%** ?' $4?%))' )&04/ )' C"?%') C*4$)'&0 G00 G08'&"(' " A)%-(0&&45)%0 )0 )' O8'&$%/) C0%))''0 D'80*4)%0 OCD " )0 )' L'/%$*")%8'- E7'(4)%8' D'8'*05')

    A8%$0&+ C04(%*. T' OCD %(*4'$ &'5&'$')")%0 &0 ")%0"*"/'(%'$, )' *'"/4'$ 0 *0("* /08'&')$, " )' *'/%$*")4&' H04$'0 R'5&'$')")%8'$ " S'")'.

    ''( SC$PE A&D P*RP$SE $% #+E RE'E-. -+ERE -E ARE

    T' $(05' 0 )' &'8%'# %(*4'$ LGU '75'%)4&' " &'8'4'"$$%/')$, " $("* )&"$'&$. T' &'8%'# "+ ?' $)&4()4&'"&04 $'8' ; "% )05%($, )0 ?' '8'*05' % 50$%)%0 5"5'&$. A)')")%8' *%$) 0 )' &'*'8") )05%($, )0 ?' '(%' ?+ )' CCD, "+%(*4' )' 0**0#%/:

    1. E75'%)4&' "$$%/')2. R'8'4' "$$%/') )"7%/ 50#'&$3. I)'&/08'&')"* $("* )&"$'&$!. LGU ?0&&0#%/ " (&'%) "('6. C&'")%0 0 LGU$. I)'&-LGU "**%"('$;. F%$("* "%%$)&")%0

    3

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    T0 45$)"&) )' &'8%'# 0 )' LGC 0 $("* "))'&$, " ?&%' $("%/0 *"#$ '"()' " S45&'' C04&) '(%$%0$ 0& )' *"$) 23 +'"&$$%(' )' 5"$$"/' 0 RA ;1 #%** ?' (04()'. T', " (4&$0&+"55%/ 0 )' 5&050$' C0/&'$$%0"* ?%**$ (08'&%/ )' ; )05%($

    ')%0' '"&*%'& #%** ?' 4'&)"' )0 '$)"?*%$ *'/%$*")%8' 5&%0&%)%'$.

    '''( S*//AR0 $% L$CAL %'SCALRELA#ED LA-S, 19912314

    F&0 1991 )0 21!, " )0)"* 0 3! *"#$ #'&' '"()' "'()%/ LGU$("* "))'&$. S%7 *"#$ %&'()*+ "'' )' B00 2 0 )' L0("*G08'&') C0', 0&' )" "* 199 /&")' &"(%$'$ 0$)*+ 0)'*'(04%(")%0$ " "$$ '%". O )' 136 $("*-&'*")' *"#$'"()' % 23 +'"&$, %')+ )&'' 93 *"#$ %80*8' )' (&'")%0 0LGU$, "%*+ )' (08'&$%0 0 (%)%'$ 4?'&%/ =1, 11 *"#$ 5'&)"% )0'75'%)4&' "$$%/'), 3 *"#$ 0 &'8'4' "$$%/')

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    A( Laws Directl Amendin Boo: of t!e L"C

    R.A. 7279, 0)'%$' 0# "$ )' U&?" D'8'*05') " H04$%/A() 0 1992 '"()' 0 M"&( 2!, 1992 5&08%'$ )") LGU$ "+%50$', % "%)%0 )0 )' ?"$%( " SEF &'"* 5&05'&)+ )"7, " $0(%"*%'

    04$%/ )"7 ") )' &")' 0 1

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    S0(%"* #'*"&' " '8'*05'). RA 7876, "55&08' 0 F'?. 1!, 1996,"")' )' '$)"?*%$') 0 $'%0& (%)%'$ (')'& % "** (%)%'$ "4%(%5"*%)%'$ 0 )' P%*%55%'$ 4'& )' %&'() $45'&8%$%0 0 )'DSWD. T%$ #"$ *")'& "'' ?+ RA ;!32 "")%/ )' (&'")%0 0)' O(' 0& S'%0& C%)%'$ A"%&$ OSCA )0 ?' 4' ?+ )' *0("*

    /08'&') 4%)$ (0('&'. RA 9593, "55&08' 0 M"+ 12, 29,"")' )' (&'")%0 0 5'&"') )04&%$ 0('& '8'&+ LGU #0$"** ?' &'$50$%?*' 0& 5&'5"&%/, %5*'')%/ " 45")%/ *0("*)04&%$ '8'*05') 5*"$, " '0&(%/ )04&%$ *"#$, &4*'$ "&'/4*")%0$. RA 9344, "55&08' 0 A5&%* 2=, 2, '$)"?*%$' "(05&''$%8' 48'%*' 4$)%(' " #'*"&' $+$)' " "")' )'"550%)') 0 " 4*+ *%('$' $0(%"* #0&'& "$ %)$ *0("* $0(%"* #'*"&'" '8'*05') 0('& )"$' )0 "$$%$) (%*&' % (0%() #%) )'*"#.

    A/&%(4*)4&' '7)'$%0. S'8'&"* *"#$ #'&' '"()' %80*8%/ '*%8'&+ 0

    "/&%(4*)4&"* $'&8%('$. RA 9296, "55&08' 0 M"+ 12, 2!,$)&'/)'' )' '") %$5'()%0 $+$)' % )' (04)&+ ?+ 0&"%%/ "M'") I$5'()%0 C0' 0 )' P%*%55%'$. RA 10536, "55&08' 0 M"+16, 213, #%( "'' RA 929, $)%54*")' )") )' 4()%0$ 0 )'NMISR'/%0"* T'(%("* O5'&")%0 C')'&$ RTOC % AA "((&'%)''") '$)"?*%$')$ $"** ?' '80*8' )0 )' 5&08%(%"* /08'&')#'&' $"% '") '$)"?*%$')$ "&' *0(")'. R'*")' )0 )%$, RA10611, "55&08' 0 A4/. 23, 213 $)&'/)'' )' 00 $"')+&'/4*")0&+ $+$)' % )' (04)&+ ?+ $)")%/ )") LGU$, 4'& )'$45'&8%$%0 0 )' DILG, DA " DOH, $"** ?' &'$50$%?*' 0& 00$"')+ % 00 ?4$%'$$'$ $4( "$, ?4) 0) *%%)' )0, "()%8%)%'$ %

    $*"4/)'&04$'$, &'$$%/ 5*")$, $ 50&)$, #') "&')$,$45'&"&')$, $(00* (")''$, &'$)"4&")$, (")'&%/ '$)"?*%$')$" #")'& &'**%/ $)")%0$ %(*4%/ )' $)&'') 00 $"*' " "?4*")8'%/. I) "*$0 $5'(%' )") LGU$ $"** ?' &'$50$%?*' 0& )''0&('') 0 )' C0' 0 S"%)")%0 0 )' P%*%55%'$ PD =6,D'('?'& 23, 19;6.

    O "/&%(4*)4&"* " $'&%'$ '("%")%0 '8'*05'), RA 10601,"55&08' 0 4' 6, 213, $)&'/)'' " %$)%)4)%0"*%' )'"/&%(4*)4&"* '/%''&%/ %8%$%0 0 )' 5&08%(%"* " (%)+ "/&%(4*)4&'0('$, " "/&%(4*)4&"* '/%''&%/ $'()%0 % )' 4%(%5"*

    "/&%(4*)4&' 0('$ %)0 )' 0&/"%")%0"* $)&4()4&' 0 )' LGU$. T'LGU$ ?'*0/%/ )0 )' &$) 45 )0 )' )%& %(0' (*"$$'$ $"** %&' ")*'"$) 0' 1 "/&%(4*)4&"* '/%''& ") )' 5&08%(%"*, (%)+ " 4%(%5"**'8'*$. I )' ("$' 0 5&08%(%"*, (%)+ " 4%(%5"* LGU$ ?'*0/%/ )0)' 04&) 45 )0 )' $%7) %(0' (*"$$'$, )' DA $"** "4/') "5'&0& $4( &'$50$%?%*%)%'$.

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    E8%&0') " ")4&"* &'$04&(' ""/''). E8%&0')-&'*")'*"#$ #'&' "*$0 '"()' /%8%/ 0&' &'$50$%?%*%)%'$ )0 LGU$. RA 9003,"55&08' 0 ". 2, 21, 5&08%' 0& " '(0*0/%("* $0*% #"$)'""/'') 5&0/&". T%$ *"# $)")'$ )"), 54&$4") )0 )' &'*'8")5&08%$%0$ 0 RA N0. ;1, )' LGU$ $"** ?' 5&%"&%*+ &'$50$%?*' 0&

    )' %5*'')")%0 " '0&('') 0 )' 5&08%$%0$ 0 )%$ *"##%)% )'%& &'$5'()%8' 4&%$%()%0$. RA 9275, "55&08' M"&( 22,2!, 5&08%' 0& " (05&''$%8' #")'& 4"*%)+ ""/''). E"(LGU $"**, )&04/ %)$ E8%&0') " N")4&"* R'$04&('$ O('ENRO '$)"?*%$' % R'54?*%( A() N0.;1, "8' ?' &'$50$%?*' 0&)' %5*'')")%0 0 5&08%$%0$ 0 )' *"#.

    2( Revenue Assinment

    M%%/ " 4"&&+ 5'&%)$ " ''$. RA 7942, "55&08' 0 M"&( 3,1996, 0# "$ )' P%*%55%' M%%/ A() 0 1996, /&")' )'

    P&08%(%"* G08'&0& )' "4)0&%)+ )0 %$$4' )' 0**0#%/ 5'&%)$ "(0**'() )' (0&&'$50%/ ''$: 4"&&+ 5'&%), (0'&(%"* $" "/&"8'* 5'&%), '7(*4$%8' $" " /&"8'* 5'&%), 5&%8")' /&")4%)04$5'&%), /4"0 5'&%), /'$)0' /")'&%/ 5'&%).

    P&0'$$%0"* )"7. RA 9646,"55&08' 0 4' 29, 29, '75"' )')"7 ?"$' 0 )' 5&0'$$%0"* )"7 %50$' ?+ 5&08%('$ " (%)%'$ ?+&'/4*")%/ 0 )' 5&"()%(' 0 &'"* '$)")' $'&8%(' % )' P%*%55%'$ './.&'"* '$)")' ?&0'&$, 5&%8")' " /08'&') "55&"%$'&$

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    S"&' % %(&'')"* VAT. RA 7643, "55&08' 0 D'(. 2=, 1992,'50#'&' )' C0%$$%0'& 0 I)'&"* R'8'4' )0 &'4%&' )'5"+') 0 )' 8"*4' "' )"7 '8'&+ 0) " )0 "**0# *0("*/08'&') 4%)$ )0 $"&' % VAT &'8'4'. I "%)%0 )0 )' IRA, 6

    0 )' VAT (0**'()%0 % '7('$$ 0 )' %(&'"$' % (0**'()%0$ 0& )'%'%")'*+ 5&'('%/ +'"& $"** ?' %$)&%?4)' "$ 0**0#$: 2 $"**"((&4' )0 )' (%)+ 0& 4%(%5"*%)+ #'&' $4( )"7'$ "&' (0**'()' "$"** ?' "**0(")' % "((0&"(' #%) S'(. 16 0 )' LGC " =$"** "((&4' )0 )' ")%0"* /08'&').

    T"7'$, ''$ " '$ (0**'()' ?+ )' B4&'"4 0 F%&' P&0)'()%0. RA9514, "55&08' 0 D'(. 19, 2=, '$)"?*%$' " (05&''$%8' F%&'C0' 0 )' P%*%55%'$ &'5'"*%/ PD 11=6. U'& )%$ *"#, "** )"7'$,''$ " '$ $"** ?' (0**'()' ?+ )' BFP. T#')+ 5'&(') 2 0 "**$4( (0**'()%0$ $"** ?' $') "$%' " &')"%' 0& 4$' ?+ )' (%)+ 0&

    4%(%5"* /08'&') (0('&', #%( $"** "55&05&%")' )' $"''7(*4$%8'*+ 0& )' 4$' 0 )' 05'&")%0 " "%)'"(' 0 %)$ *0("*&' $)")%0, %(*4%/ )' (0$)&4()%0 " &'5"%& 0 &' $)")%0.

    C"5%)")%0 5"+')$ &0 P%*H'"*). RA 7875, 0)'%$' 0# "$)' N")%0"* H'"*) I$4&"(' A() O 1996, "$ "'' ?+ RA 9241" RA 10606 "55&08' 0 A4/. 23, 213, "'' RA ;=;6,"4/')' LGU$ %(0' &0 %)$ '"*) "(%*%)%'$ )&04/ )'("5%)")%0 5"+')$ /%8' ?+ )' PHIC )0 ?' 4$' 0 '"*)%&"$)&4()4&'$ 0& '4%5'), 5&0'$$%0"* ''$, &4/$ " $455*%'$, 0&%0&")%0 )'(0*0/+ " ")"?"$'. T' ("5%)")%0 5"+')$ $"**

    ?' $'/&'/")' " 5*"(' %)0 " $5'(%"* )&4$) 4 (&'")' ?+ LGU$" ?' "(('$$' 0& )' 4$' 0 $4( "")' 54&50$'.

    4( %iscal 'ncentives6#a; E;emptions

    E7'5)%0 0 &'$%')%"* "(%*%)%'$< &')%&'') 8%**"/'$ 0& $'%0& (%)%'$" PWD$ &0 RPT. RA 7432, "55&08' 0 A5&%* 23, 1992, " RA9442, "55&08' 0 A5&%* 3, 2;, /&")' %%8%4"*$ 0& NGO$'$)"?*%$%/ 0'$, &'$%')%"* (04%)%'$ 0& &')%&'') 8%**"/'$$0*'*+ 0& )' $'%0& (%)%'$ " 5'&$0$ #%) %$"?%*%)+, &'$5'()%8'*+,&'"*)+ )"7 0*%"+ 0& )' &$) 8' 6 +'"&$ $)"&)%/ &0 )' &$) +'"&

    0 05'&")%0$ " 5&%0&%)+ % )' ?4%*%/ "

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    *'8%'$, " 0)'& 0&$ 0 '7"()%0 '7('5) $4( 50&)%0 0 )' "('$)&"*0"%$ "$ "&' "()4"**+ 4$' 0& *"&/'-$("*' "/&%(4*)4&', (0'&(%"*0&'$) 5*")")%0 " &'$%')%"* 54&50$'$ 0& 450 )%)*%/ ?+ 5&%8")'5'&$0$.

    S"&' 0 LGU$ % 6 /&0$$ %(0' )"7 0 E(00'$. S'8'&"* *"#$ #'&'5"$$' '$)"?*%$%/ ECO@ONES #%) %'&') %$)&%?4)%0 $('' 0)' 6 /&0$$ %(0' )"7. RA 7916, "55&08' 0 F'?&4"&+ 2!, 1996,5&08%' )' *'/"* &"'#0& " '("%$$ 0& )' (&'")%0,05'&")%0, "%%$)&")%0, " (00&%")%0 0 $5'(%"* '(00%( 0'$.T' PE@A *"# $)")'$ )") , % *%'4 0 ")%0"* " *0("* )"7'$, " )"7 06 0 )' /&0$$ %(0' '"&' ?+ "** ?4$%'$$'$ " ')'&5&%$'$ #%)%)' ECO@ONE $"** ?' (0**'()' " &'%))' )0 )' ")%0"*/08'&'). T' 6 )"7 $"** ?' $"&' " %$)&%?4)' "$ 0**0#$: 3)0 )' ")%0"* /08'&'), 1 )0 )' "'()' LGU$ " 1 )0 )''8'*05') 4 )0 ?' 4)%*%' % LGU$ 04)$%' )' ECO@ONE. RA

    8748, "55&08' 0 4' 1, 1999, "'' RA ;91, ("/%/, "0/0)'&$, )' %$)&%?4)%0 0 )' 6 /&0$$ %(0' )"7 "$ 0**0#$: 3 )0)' ")%0"* /08'&'), 2 )0 )' 4%(%5"*%)+ 0& (%)+ #'&' )'')'&5&%$' %$ *0(")'.

    O F'?. 2!, 1996, RA ;922 '$)"?*%$' )' S5'(%"* E(00%( @0' AF&'' P0&) I T' M4%(%5"*%)+ 0 S")" A" " )' '%/?0&%/ %$*"$% )' M4%(%5"*%)+ O A5"&&%, P&08%(' O C"/"+". T' 6 /&0$$%(0' )"7 $"** ?' %8%' "$ 0**0#$: 2 )0 )' ")%0"* /08'&'),1 )0 C"/"+" P&08%(', 0 1 )0 )' 4%(%5"*%)%'$ " 1 1

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    T04&%$ ')'&5&%$'$ 4'& )' TIE@A RA 9593, "55&08' 0 M"+ 12,29$"** 5"+ " )"7 0 6 0 )'%& /&0$$ %(0' % *%'4 0 "** 0)'&")%0"* " *0("* )"7'$, *%('$' ''$, %50$)$ " "$$'$$')$,'7('5) )' &'"* '$)")' )"7'$. T' 6 )"7 0 /&0$$ %(0' $"** ?'

    %$)&%?4)' "$ 0**0#$: O'-)%& )0 )' N")%0"* G08'&')J O'-)%&)0 ?' 5&050&)%0")'*+ "**0(")' "0/ )' "'()' *0("* /08'&')$J" O'-)%& )0 )' TIE@A.

    S"&' 0 LGU$ % '8'*05'), 4)%*%")%0 " (0'&(%"*%")%0 0&''#"?*' ''&/+ &'$04&('$. RA 9513, "55&08' 0 D'(. 1 2=,%)'$ )0 5&00)' )' '8'*05'), 4)%*%")%0 " (0'&(%"*%")%00 &''#"?*' ''&/+ &'$04&('$. F0&)+ 5'&(') 0 )' /08'&') $"&''4%8"*') )0 1 0& 1.6 0 )' /&0$$ %(0' 0 RE &'$04&(''8'*05'&$ $"** /0 )0 LGU$, = 0 #%( $"** ?' 4$' %&'()*+ )0$4?$%%' )' '*'()&%(%)+ (0$45)%0 0 '-4$'&$ % )' RE 0$)

    (04%)%'$( Creation of L"*s

    F0& )' 5"$) 23 +'"&$ $%(' )' '"()') 0 RA ;1, )'&' #'&' =!*"#$ 5"$$' ?+ C0/&'$$ (&'")%/ LGU$ ?&0' 0# "$ 0**0#$:

    1

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    5&08%('$, ;1 (%)%'$, 3 4%(%5"*%)%'$ " ! ?"&"/"+$. S'' A'7 C 0&*%$)%/ 0 *"#$ (&'")%/ LGU$.

    I) %$ )0 ?' 0)' )") )'&' "&' )#0 2 *"#$ )") (0$0*%")'4%(%5"*%)%'$ )0 ?'(0' " (%)+. RA 8471, "4"&+ 3, 199=, 5"8' )'

    #"+ 0& )' %)'/&")%0 0 )' )&'' 4%(%5"*%)%'$ %)0 0' *0("*/08'&') 4%) )") %$ 0# ("**' )' I$*" G"&' C%)+ 0 S""* %)' P&08%(' 0 D"8"0 '* N0&)'. T' C%)+ 0 S0&$0/0 #"$ (&'")' ?+8%&)4' 0 RA 8806, $%/' %)0 *"# 0 A4/4$) 1, 2, ?+ '&/%/ )'4%(%5"*%)%'$ 0 S0&$0/0 " B"(0 %)0 " (050') (%)+ 0 )'P&08%(' 0 S0&$0/0.

    ?( %iscal Administration

    R'(0/%)%0 " 4$' 0 '-)&"$"()%0$. RA 8792, "55&08' 0 4' 1!,2, 5&08%' 0& )' &'(0/%)%0 " 4$' 0 '*'()&0%( (0'&(%"*

    " 0-(0'&(%"* )&"$"()%0$ $4( "$, "0/ 0)'&$, '*'()&0%(0(4')$, 4$' 0 '*'()&0%( $%/")4&', '*'()&0%( ")" '$$"/'$, ')(.R'*")' )0 )%$, COA C%&(4*"& 2!- " COA C%&(4*"& 213-;5&08%' )") '*'()&0%( 0(4') 0& "$ " '8%'(' 0 &'('%5) 05"+') %$ "(('5)"?*' ?"$' 0 RA =;92.

    C&'")%0 0 P%*%55%' T"7 A("'+. RA 10143,5"$$' 0 4*+ 31, 21#%)04) )' $%/")4&' 0 )' P&'$%'), '$)"?*%$' )' P%*%55%' T"7A("'+ )0 $'&8' "$ " *'"&%/ %$)%)4)%0 0& )"7 (0**'()0&$ ""%%$)&")0&$ 0 )' /08'&') " $'*'()' "55*%(")$ &0 )'5&%8")' $'()0&. I) $"** "*' "** )' )&"%%/$, (0)%4%/ '4(")%0

    5&0/&"$ " 0)'& (04&$'$ 0& "** )' 0(%"*$ " 5'&$0'* 0 )'B4&'"4 0 I)'&"* R'8'4' BIR, )' B4&'"4 0 C4$)0$ BOC ")' B4&'"4 0 L0("* G08'&') F%"(' BLGF.

    A** '7%$)%/ 0(%"*$ " 5'&$0'* 0 )' BIR, )' BOC " )' BLGF$"** ?' &'4%&' )0 4'&/0 )' &'-)00*%/ " '"('') $'%"&$" )&"%%/ 5&0/&"$ )0 ?' (04()' ?+ )' P%*%55%' T"7 A("'+.A** "55*%(")$ )0 )' $"% ?4&'"4$ $"** "*$0 ?' &'4%&' )0 5"$$ )'?"$%( (04&$'$ ?'0&' )'+ (" ?' %&' #')'& 0 (0)&"()4"* 0&5'&"') $)")4$.

    C&'")%0 0 L0("* E(00%( E)'&5&%$' ?+ C0/&'$$. RA 9269,"55&08' 0 M"&( 2, 2!, (&'")' )' L" U%0 M'%("* C')'&LUMC 0& )' ?'') 5&%"&%*+ 0 )' 5'05*' 0 )' P&08%(' 0 L"U%0. T' 5&08%(%"* /08'&') $"** 5&08%' )' 4$ '('$$"&+ 0&)' $)"&)-45 05'&")%0$ " "%)'"(' 0 )' LUMC

    C( Laws "rantin %ranc!ises to arious Entities

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    T'&' #'&' *"#$ )") /&")' &"(%$'$ )0 %'&') ')%)%'$ )0(0$)&4() " 05'&")' " )'*'(04%(")%0$ $+$)' % )' P%*%55%'$0& % $0' $5'(%' 5"&)$ 0 )' (04)&+ './. RA 9=6; D'('?'& 2,29, RA 9;1! S'5)'?'& 3, 29, RA 9321 A4/4$) =, 2!, RA932 A4/4$) =, 2!, RA 9319 A4/4$) =, 2!, RA 931; A4/4$) =,

    2!, RA 931 A4/4$) =, 2!, RA 9316 A4/4$) =, 2!, RA 91=D'('?'& 11, 22 " RA 919 A4/4$) 1, 22, ')(..

    O)'& &"(%$'$ #'&' /&")' )0 5&%8")' (05"%'$ )0 '$)"?*%$ "05'&")' &"%0 "

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    $)'' &0 )' %$$4' "?04) )' &'*'"$' 0 )' %)'&"* &'8'4'"**0)') IRA 0 LGU$.

    P0#'& 0 LGU$ )0 %50$' *0("* &"(%$' )"7. 'he (u#eme )out"e!isions geneall$ a*me" the su#eioit$ of the lo!al govenments+

    authoit$ to im#ose ta&es. S'()%0 6, A&)%(*' > 0 )' C0$)%)4)%0 )")'50#'&$ *0("* /08'&') 4%)$ )0 (&'")' )'%& 0# $04&('$ 0&'8'4'$ " )0 *'8+ )"7'$, ''$ " ("&/'$ $4?'() )0 $4(/4%'*%'$ " *%%)")%0$ "$ )' C0/&'$$ "+ 5&08%' " "*#"+$?'' 45'*. C*"%$ 0 )"7 '7'5)%0$, 4*'$$ '75&'$$*+ "4'4%80("**+ $)")' % )' *"#, "&' $)&%()*+ (0$)&4' "/"%$) )')"75"+'& " *%?'&"**+ % "80& 0 )' )"7%/ "4)0&%)+.

    I )' ("$' 0 ")%0"* &"(%$' 0*'&$ 0$)*+ % )')'*'(04%(")%0$, 4)%*%)%'$ " '%" $'()0&$, )' C04&) "$ 45'*&'5'")'*+ )' 50#'& 0 )' LGU )0 %50$' " *0("* &"(%$' )"7 '8'

    #' )' ")%0"* *'/%$*")%8' &"(%$' (0)"%$ )' % *%'4 0 "**)"7'$ (*"4$' 0& 5&08%$0. T' C04&) '* )") 4*'$$ )' *'/%$*")%8'&"(%$' '75*%(%)*+ " (")'/0&%("**+ 5&08%'$ )") )' % *%'4 0 "**)"7'$ 5&08%$0 %(*4'$ )' *0("* &"(%$' )"7, '(' 5&08%('$ "(%)%'$ "8' )' "4)0&%)+ )0 %50$' )' *0("* &"(%$' )"7.

    T' 0**0#%/ %$ " $4"&+ 0 S45&'' C04&) '(%$%0$ "'()%/ LGU)"7%/ 50#'&$:

    1. I )' S45&'' C04&) '(%$%0 0 SMART C04%(")%0$, I(. 8$.)' C%)+ 0 D"8"0 5&04*/")' 0 4*+ 21, 29, )' C04&) &4*' 0

    )' 5')%)%0 0 SMART (*"%%/ )") %) %$ '7'5) &0 )' 5"+')0 &"(%$' )"7 )0 D"8"0 C%)+ ?'("4$' 0 )' % *%'4 0 "** )"7'$(*"4$' % %)$ &"(%$'. T' % *%'4 0 "** )"7'$ (*"4$' % "*'/%$*")%8' &"(%$' $04* (")'/0&%("**+ $)")' )") )' '7'5)%0"55*%'$ )0 ?0) *0("* " ")%0"* )"7'$J 0)'%$', )' '7'5)%0(*"%' $04* ?' $)&%()*+ (0$)&4' "/"%$) )' )"75"+'& "*%?'&"**+ % "80& 0 )' )"7%/ "4)0&%)+.

    2. I )' '(%$%0 (0('&%/ )' ("$' 0 )' N")%0"* P0#'&C0&50&")%0 NPC 8$. )' P&08%(' 0 4'0, )' SC '%' NPC$5')%)%0 " 45'* )' 5&08%(' 0 4'0$ 50#'& )0 %50$' )'

    &'"* 5&05'&)+ )"7 0 MIRANT 0 )' /&04 )") %) %$ )' "()4"*0#'& " 50$$'$$0&

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    ?'("4$' )' NPC %$ )"7-'7'5) "$ " /08'&')-0#' "(0)&0**' (0&50&")%0. T' C04&) 4&)'& $"% )") )0 "**0# )%$#%)04) (0/&'$$%0"* "4)0&%)+ %$ )0 %)&4' %)0 )' &'"* 0 50*%(+" )0 '?"$' )' )"7 $+$)' )") )' *'/%$*")4&' '$)"?*%$'. I)#%** "*$0 ?' 4"%& )0 )' 5'05*' 0 4'0 " )' 4%(%5"*%)+ 0

    P"/?%*"0 #0 $04* ?'') &0 )' 5&08%$%0$ 0 )' L0("*G08'&') C0'.

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    (0)&0**' (0&50&")%0$. A*$0, 4'& S'()%0 23! 0 )' LGC, )''7'5)%0$ &0 )' &'"* 5&05'&)+ )"7 0 /08'&')-0#' "(0)&0**' (0&50&")%0$ #'&' #%)&"# 450 )' ''()%8%)+ 0 )'C0'.

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    E7'5)%0 0 GOCC$ &0 RPT. O )' '7'5)%0 &0 )' &'"*5&05'&)+ )"7 0 /08'&')-0#' " (0)&0**' (0&50&")%0$, )'S45&'' C04&) "$ "&' % $'8'&"* ("$'$ )") GOCC$ '7'5)%0#"$ #%)&"# ?+ )' L0("* G08'&') C0'. U*'$$ " *")'& *"# ")'&)' '"()') 0 )' LGC % 1991 '75&'$$*+ 5&08%'$ )") " GOCC %$

    '7'5) &0 )' &'"* 5&05'&)+ )"7, GOCC$ 0 *0/'& '0+ &'"*)+ )"7'7'5)%0$.

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    ( +$*SE A&D SE&A#E B'LLS $& L$CAL "$ER&/E%'&A&CE A&D %'SCAL DECERAL'A#'$&, 1>#+C$&"RESS

    A( $n E;penditure Assinment

    1. T'&' #'&' 5&050$"*$ &0 )' H04$' " S'")' (0)"%%/ )'$"' '80*8' 4()%0.

    HB 233 0 R'5. R0+ M. L0+0*" " SB 1;9 0 S'. M"4'* L%)0

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    H0#'8'&, ?%**$ &0 )' H04$' " S'")' 5&050$'$ )' 0550$%)'.

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    M. L0+0*" " HB !2 0 R'5. A&)4& C. Y"5 " S'")' ?%**$ %$ SB162= 0 S'. %//0+ E'&(%)0 E$)&"".

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    2. F04& ! H04$' ?%**$ 5&050$' )' &'-")%0"*%")%0 0 '"*)

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    3. T'&' "&' )#0 5&050$"*$ ") )' S'")' )0 '80*8' ('&)"% 4()%0$?4) #%( "8' 0 (04)'&5"&) &0 )' H04$'. T'$' "&' SB ;;0 S'. %//0+ E'&(%)0 E$)&"" 0 )' ""/'') " 05'&")%00 4%(%5"* 0& )'&)%"&+ 50&)$ " SB16! 0 S'. %//0+ E'&(%)0E$)&"" 0 &' 5&0)'()%0 $'&8%('$.

    !. SB1299 0 S'. %//0+ E'&(%)0 E$)&"" #04* "' )'"550%)') 0 $0(%"* #'*"&' " '8'*05') 0('&$ "")0&+% 4%(%5"* /08'&')$.

    6. S'. D''$$0&-S")%"/0 5&050$'$ )0 (4&? )' 44' "")'$?+ " A8%$0&+ C0%$$%0 )0 &'8%'# " "' &'(0'")%0$&'/"&%/ 44' "")'$ )0 )' P&'$%') " C0/&'$$.

    B( REE&*E ASS'"&/E#A@'&" P$-ERS $% L"*s

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    1. O &'"* 5&05'&)+ )"7")%0, C0/&'$$" S"&%')0 " S'. M"&(0$5&050$', "0/ 0)'& &'0& '"$4&'$, )' (&'")%0 0 R'"*P&05'&)+ V"*4")%0 S'&8%(' % )' B4&'"4 0 L0("* G08'&')F%"(' BLGF )0 (04() )' &'8%'# 0 )' $('4*' 0 "&')8"*4'$ SMV$ " &'(0' 0& "55&08"* )0 )' S'(&')"&+ 0

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    F%"(' )'&'?+ )4$ $'5"&")%/ )' )'(%("* 4()%0 0 8"*4")%0&0 )' 50*%)%("* 4()%0 0 )"7")%0.

    2. T' 5&050$"* SB 1=!2 0 S'. M%&%" D''$0& S")%"/0, 0#'8'&,%$ )0 (&'")' " R'/%0"* T'(%("* V"*4")%0 C0%))'' )0 ?'

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    3. S'. %//0+ E'&(%)0 E$)&"" SB 131 5&050$' )") L0("*A$$'$$') C04(%* LAC 0 '"( 5&08%(', (%)+ 0& 4%(%5"*%)+ ?'&'$50$%?*' % )' 5&'5"&")%0 0 S('4*' 0 F"%& M"&') V"*4'$SMV 0& '"()') ?+ 0&%"(' 0 )' S"//4%" (0('&'.T' LAC $"** ?' (050$' 0 )' P*"%/ " D'8'*05')

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    Business and $t!er #a;es, %ees and *ser C!ares

    1. O )' $%)4$ 0 ?4$%'$$ )"7, HB 2! 0 R'5. E8'*%" G.E$(4'&0" SB 12 0 S'. F&"(%$ G. E$(4'&05&050$' )0 %(*4', "()0&+,5&0'() 0(', 5*") 0& 5*")")%0, 0 )' ?4$%'$$ '$)"?*%$')"%/ )' $"*' 0& )&"$"()%0.

    2. C0/&'$$" R"'0 A?4 HB 363= 5&050$' $'8'&"* &'0&$ %*0("* )"7")%0 ?4) %) "$ 0 (04)'&5"&) ?%** % )' S'")'. A0/)' "0& &'0&$ 5&050$' "&': T"7 0 ?4$%'$$'$ '0+%/&"(%$' /&")' ?+ C0/&'$$ 0& LGU %(*4%/ 50#'& /''&")%0,

    )&"$%$$%0 " %$)&%?4)%0, )'*'(0$, /"%/ 0& /"?*%/"()%8%)%'$, ')(., S%5*%+ )' ?4$%'$$ )"7 $)&4()4&' ?+ "?0*%$%/ )'/&"4")' ?4$%'$$ )"7 &")'$ " ("/%/ )' )"7 &")' )0 0) 0&')" 2.6 0 )' /&0$$ $"*'$ 0& &'('%5)$ 0 )' 5&'('%/ ("*'"&+'"& " W%)&"#"* 0 '7'5)%0$ 0 GOCC$ " &'8'4'/''&")%/ "/'(%'$ *%' PPA, MIAA, ')(.

    1=

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    3. O 0)'& )"7'$, )#0 04$' ?%**$ HB 1!= R'5. L"% M'&("0-R'8%**"" HB 36; 0 R'5$. N'&% "8%'& C0*'"&'$ " C"&*0$ I$"/"%)@"&")' " )&'' $'")' ?%**$ SB 9! 0 S'")0& R"0 B0/R'8%**", &., SB 11; 0 S'. A)0%0 QS0+Q F. T&%**"'$ " SB 21!30 S'. G&"(' P0' $'' )0 '7'5) 505, &0(, 0& $%%*"& (0('&)$ "$

    *0/ "$ )'+ '")4&' "%*+ F%*%5%0 "&)%$)$ " F%*%5%0 (050$%)%0$&0 )' 5"+') 0 )' "4$'') )"7.

    !. T' "?0*%)%0 0 )' (04%)+ )"7 " )' 4$' 0 )' (04%)+)"7 ('&)%(")' %$ *' % ?0) 04$'$ HB 233 R'5. E8'*%" G.E$(4'&0 " HB 219 R'5. A)0+ M. B&"80 " R'5. C&'$')' C.P"' "SB 1=2 0 S'. F&"(%$ G. E$(4'&0.

    6. HB 269 0 R'5. W%$)0 W%%' C"$)'*0 "4)0&%'$ )' LGU )0(&'")' " (0&50&")' ')%)+ "

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    1. T#0 04$' ?%**$, 0 $'")' ?%**, #'&' *' 0 (&'%) "('. HB 319R'5. G%0&/%% B. A//"?"0 $4//'$)$ )") )' "((44*")' *0"0?*%/")%0$ 0 )' LGU $"** % 0 ("$' '7('' )+ 6 5'&(') 0)' %)'&"* &'8'4' "**0)') 0 )' 5&'('%/ +'"& " HB 12!0 R'5. D'0/&"(%"$ B. R"0$, &. $''$ )0 ?"& *0("* /08'&') 4%)$

    &0 0?)"%%/ *0" 0& %&"$)&4()4&' 5&0'()$ 0' 1 +'"& 5&%0& )0'8'&+ N")%0"* "

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    )' ('&)"% 0(4')$ 0& )' %0&")%0 0 )' 54?*%( % *%' #%))' 5&%(%5*' 0 )&"$5"&'(+ % *0("* /08'&"('.

    2( SB 19;2 0 S'. %//0+ E'&(%)0 E$)&"""")'$ )") " $4"&+0 "** %(0' " &'8'4' &0 ?0) 54?*%( " 5&%8")' $04&('$ "$

    #'** "$ " %)'%")%0 0 "** %$?4&$'')$, '75'%)4&'$ "4)%*%")%0 0 4$ " &'$04&('$ $"** ?' 50$)' % $5'(%' 54?*%(5*"('$. T' 5'"*)+ 0& "%*4&' )0 50$) " 54?*%$ "$ &'4%&' %"%)%0 )0 ' "

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    22

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    Anne; A( Amendments to t!e Local "overnment Code RA ?1>3 from 1991 to 2314

    Amendments Discussion6'mplications1. S'(. !3 0 R.A. ;2;9, 0)'%$' 0# "$ )' U&?" D'8'*05')

    " H04$%/ A() 0 1992 '"()' 0 M"&( 2!, 1992 5&08%'$ )")LGU$ "+ %50$' " $0(%"*%' 04$%/ )"7 ") )' &")' 0 1

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    . R.A. 9!, "55&08' 0 M"+ 21, 29, &'4(' )' &")' 0"4$'') )"7 0 "%$$%0 5"+"?*' ?+ 5&05&%')0&$, *'$$''$, 0&05'&")0&$ 0 )'")'&$, (%'"$, (0('&) "**$, (%&(4$'$, ?07%/$)"%", " 0)'& 5*"('$ 0 "4$'') &0 0) 0&' )" 3 )00) 0&' )" 1 0 /&0$$ &'('%5)$ &0 "%$$%0 ''$.

    T' *"# #"$ %)'' '*5 04& $)&4//*%/ 0)%0 5%()4&' %4$)&+.A((0&%/ )0 )' DOF, )' "4$'') )"7 "((04)' 0& " "8'&"/' 0)#0 5'&(') 0 )' )0)"* )"7 &'8'4'$ (0**'()' &0 *0("* $04&('$?"$' 0 $)")%$)%($ &0 )' BLGF. LGU$ (0**'()' " "8'&"/' 0 P;2!%**%0 #0&) 0 "4$'') )"7'$ &0 199= )0 2;, " %%(")%0 0)' '7)') 0 &'8'4' *0$$.

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    Anne; BSummar of Laws Enacted from 1991 to 2314 wit!

    %iscal 'mplications

    A( E;penditure Assinment

    1. RA ;=;, "55&08' 0 F'?. 1!, 1996, "")' )' '$)"?*%$') 0$'%0& (%)%'$ (')'& % "** (%)%'$ " 4%(%5"*%)%'$ 0 )' P%*%55%'$4'& )' %&'() $45'&8%$%0 0 )' DSWD. T' $4 '('$$"&+ 0& )'(0)%404$ 05'&")%0 0 )' (')'&$ $"** ?' $4?$%%' % 5"&) ?+ )'DSWD " % 5"&) ?+ )' *0("* /08'&') 4%)$ (0('&'.

    2. RA 93, "55&08' 0 ". 2, 21, 5&08%' 0& " '(0*0/%("* $0*%#"$)' ""/'') 5&0/&", (&'")%/ )' '('$$"&+ %$)%)4)%0"*'("%$$ " %(')%8'$. T%$ *"# $)")'$ )"), 54&$4") )0 )'&'*'8") 5&08%$%0$ 0 RA N0. ;1, )' LGU$ $"** ?' 5&%"&%*+&'$50$%?*' 0& )' %5*'')")%0 " '0&('') 0 )' 5&08%$%0$ 0)%$ *"# #%)% )'%& &'$5'()%8' 4&%$%()%0$. S'/&'/")%0 " (0**'()%0 0$0*% #"$)' $"** ?' (04()' ") )' ?"&"/"+ *'8'* $5'(%("**+ 0&?%0'/&""?*', (050$)"?*' " &'4$"?*' #"$)'$: ovi"e", T") )'(0**'()%0 0 0-&'(+(*"?*' ")'&%"*$ " $5'(%"* #"$)'$ $"** ?' )'&'$50$%?%*%)+ 0 )' 4%(%5"*%)+ 0& (%)+. T' 5&08%(', (%)+ 0&4%(%5"*%)+, )&04/ %)$ *0("* $0*% #"$)' ""/'') ?0"&$, $"**5&'5"&' %)$ &'$5'()%8' 1-+'"& $0*% #"$)' ""/'') 5*"$ (0$%$)')#%) )' ")%0"* $0*% #"$)' ""/'') &"'#0&.

    P&08%('$, (%)%'$ " 4%(%5"*%)%'$ #0$' $0*% #"$)' ""/'') 5*"$"8' ?'' 4*+ "55&08' ?+ )' C0%$$%0 0& #0 "8' ?''(0'' ?+ )' C0%$$%0 0& "05)%/ %08")%8' $0*% #"$)'""/'') 5&0/&"$ "+ ?' ')%)*' )0 &'('%8' /&")$ 0& )' 54&50$'0 '8'*05%/ )'%& )'(%("* ("5"(%)%'$ )0#"& "()%8'*+ 5"&)%(%5")%/ %)' 5&0/&" 0& ''()%8'*+ " $4$)"%"?*' $0*% #"$)' ""/'').L0("* /08'&') 4%)$ #0 0$) (00 #"$)' ""/'') "(%*%)%'$$"** ?' ')%)*' )0 %(')%8'$.

    3. RA 92;6, "55&08' M"&( 22, 2!, 5&08%' 0& " (05&''$%8' #")'&4"*%)+ ""/''). T' DPWH % (00&%")%0 #%) LGU$ " 0)'&(0('&' "/'(%'$ $"** 5&'5"&' " ")%0"* 5&0/&" 0 $'#'&"/' "$'5)"/' ""/''). E"( LGU $"** "55&05&%")' )' '('$$"&+ *",%(*4%/ )' &'4%&' &%/)$-0-#"+

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    5&'5"&' #")'& 4"*%)+ ""/'') "&'" "()%0 5*".

    E"( LGU $"**, )&04/ %)$ E8%&0') " N")4&"* R'$04&('$ O('ENRO '$)"?*%$' % R'54?*%( A() N0.;1, "8' ?' &'$50$%?*' 0& )'%5*'')")%0 0 5&08%$%0$ 0 )' *"#.

    A %(')%8' $('' %$ '&'?+ 5&08%' 0& )' 54&50$' 0 '(04&"/%/LGU$, #")'& %$)&%()$ WD$, ')'&5&%$'$, 0& 5&%8")' ')%)%'$, "%%8%4"*$, )0 '8'*05 0& 4'&)"' " ''()%8' #")'& 4"*%)+""/''), 0& "()%8'*+ 5"&)%(%5")' % "+ 5&0/&" /'"&' )0#"&$ )'5&00)%0 )'&'0 "$ 5&08%' % )%$ *"#.

    C%)%'$ " 4%(%5"*%)%'$ #%( $"** '$)"?*%$ 0& 05'&")' $'#'&"/'"(%*%)%'$ "+ ?' ')%)*' )0 &'('%8' /&")$ 0& )' 54&50$' 0 '8'*05%/)'(%("* ("5"?%*%)%'$

    !. RA 9693, "55&08' 0 M"+ 12, 29, '(*"&' " ")%0"* 50*%(+ 0&

    )04&%$ "$ " '/%' 0 %8'$)'), '5*0+'), /&0#) " ")%0"*'8'*05'), " $)&'/)'%/ )' DOT " %)$ "))"(' "/'(%'$ )0''()%8'*+ " '(%')*+ %5*'') )") 50*%(+.

    I 8%'# 0 )' 4&/') '' )0 '8'*05 " ")%0"* $)&")'/+ 0& )04&%$'8'*05') #%*' /%8%/ 4' &'/"& )0 )' 5&%(%5*' 0 *0("* "4)00+,)' LGU$ $"** %)'/&")' " (00&%")' *0("* " ")%0"* 5*"$ 0&)04&%$ '8'*05'). T' D'5"&)') "+ 5&08%' "(%"* ")'(%("* "$$%$)"(', )&"%%/ " 0)'& ("5"(%)+-?4%*%/ '"$4&'$ )0LGU$ 0& )' 5&'5"&")%0, %5*'')")%0 " 0%)0&%/ 0 )'%& )04&%$'8'*05') 5*"$, /")'&%/ 0 $)")%$)%("* ")", " '0&('') 0

    )04&%$ *"#$ " &'/4*")%0$, /%8%/ 4' 5&%0&%)+ )0 "&'"$ )") "8' ?''%')%' "$ $)&")'/%( % )' %5*'')")%0 0 )' ")%0"* )04&%$'8'*05') 5*". LGU$ $"** '$4&' )' %5*'')")%0 0 $4( 5*"$.T' D'5"&)'), )' TPB " )' TIE@A $"** 5&%0&%)%' 5&00)%0 "'8'*05') "$$%$)"(' 0& LGU$ #%( $4(('$$4**+ "05) "%5*'') )'%& )04&%$ '8'*05') 5*"$.

    E8'&+ 5&08%(', (%)+ 0& 4%(%5"*%)+ % #%( )04&%$ %$ " $%/%(")%4$)&+ $"** "8' " 5'&"') 50$%)%0 0& " T04&%$ O('& #0 $"**?' &'$50$%?*' 0& 5&'5"&%/, %5*'')%/ " 45")%/ *0("* )04&%$'8'*05') 5*"$, " '0&(%/ )04&%$ *"#$, &4*'$ " &'/4*")%0$.

    LGU$ "&' *%'#%$' '(04&"/' )0 5&08%' %(')%8'$ 0& )04&%$')'&5&%$'$ )&04/, "0/ 0)'&$, &'4()%0$ % "55*%("?*' &'"* '$)")')"7'$ " #"%8'&$ 0 ''$ " ("&/'$, "0/ 0)'&$. S04* " LGU/&") $4( %(')%8'$, %) $"** &'50&) )' $"' )0 )' DOT " )'T04&%$ P&00)%0 B0"& TPB )0 "$$%$) % )' "&')%/ " 5&00)%0$0 %8'$)') % )") LGU.

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    A$ 5"&) 0 )' $("* %(')%8'$, TE@ 05'&")0&$ " &'/%$)'&' E)'&5&%$'$$"** 5"+ " )"7 0 6 0 %)$ /&0$$ %(0' '"&' #%( $"** ?' % *%'4 0"** 0)'& ")%0"* " *0("* )"7'$, *%('$' ''$, %50$)$ " "$$'$$')$,'7('5) &'"* '$)")' )"7'$ " $4( ''$ "$ "+ ?' %50$' ?+ )' [email protected]) $"** ?' "**0(")' "$ 0**0#$:

    " O'-)%& )0 ?' 5&050&)%0"**+ "**0(")' "0/ "'()' LGU$J ? O'-)%& )0 )' ")%0"* /08'&')J " ( O'-)%& )0 )' TIE@A

    T' D4)+ F&'' P%*%55%'$ 0& DPFC $"** ?' '7'5) &0 *0("* )"7'$ "''$ %50$' ?+ LGU$.

    T' D4)+ F&'' P%*%55%'$ 0& DFPC $"** ?' '7'5) &0 *0("* )"7'$ " ''$%50$' ?+ )' LGU.6. RA 1=, "55&08' 0 A5&%* , 21, %$ "?04) )' '8'*05') "

    5&00)%0 0 0&/"%( "/&%(4*)4&' % )' P%*%55%'$.S'(. ! $)")'$ '8'&+

    P&08%(%"* G08'&0& $"** 0& " 5&08%(%"* )'(%("* (0%))'' )0%5*'') "()%8%)%'$ % *%' #%) )' N")%0"* O&/"%( A/&%(4*)4&"*P&0/&" #%)% '"( 5&08%('. E8'&+ 4%(%5"* "+0& $"** *%'#%$' 0&" 4%(%5"* )'(%("* (0%))'' 0& 54&50$'$ 0 %5*'')%/ "()%8%)%'$% *%' #%) )' N")%0"* O&/"%( A/&%(4*)4&"* P&0/&" #%)% '"(4%(%5"*%)+.

    T' /08'&0&$ $"** 0%)0& %5*'')")%0 0 " (05*%"(' #%) )%$A() #%)% )'%& &'$5'()%8' 4&%$%()%0$.

    . RA 929, "55&08' 0 M"+ 12, 2!, $)&'/)'' )' '") %$5'()%0$+$)' % )' (04)&+ ?+ 0&"%%/ " M'") I$5'()%0 C0' 0 )'

    P%*%55%'$. U'& )%$ *"#, LGU$ $"** &'/4*")' )' (0$)&4()%0,""/'') " 05'&")%0 0 $*"4/)'&04$'$, '") %$5'()%0, '"))&"$50&) " 50$)-"?"))0%& (0)&0*, 0%)0& " '8"*4")' " (0**'() ''$" ("&/'$ % "((0&"(' #%) )' ")%0"* 50*%(%'$, 5&0('4&'$,/4%'*%'$, &4*'$ " &'/4*")%0$ " 4"*%)+ " $"')+ $)""&$ "$5&04*/")' ?+ )' S'(&')"&+ 0 A/&%(4*)4&'.

    I 0&'& )0 %5&08' $*"4/)'& "(%*%)%'$ " $)&'/)' *0("* '")%$5'()%0 $'&8%('$, )' $"&' 0 )' *0("* /08'&') 4%)$ #%) &'/"&)0 ")'- " 50$)-0&)' ''$ (0**'()%0 )0 )' 5&08%$%0 0 )' L0("*G08'&') C0' " E7'(4)%8' O&'& N0. 13; $"** ?' &')"%'.

    I "%)%0, 2 0 )' (0**'()%0 &0 ''$, '$ " 0)'& ("&/'$ ?+)' NMIS % )' '0&('') " %5*'')")%0 0 ")%0"* '")$)""&$ $"** "4)0")%("**+ %4&' )0 *0("* /08'&') 4%)$ #%( $"**&')"% $"% "04) ") $04&('.

    ;. RA 163, "55&08' 0 M"+ 16, 213, "'' RA 929, 0)'%$'0# "$ )' M'") I$5'()%0 C0' 0 )' P%*%55%'$ ?+ /%8%/ )'"4)0&%)+ )0 )' S'(&')"&+ 0 A/&%(4*)4&', ?+ #"+ 0 &'/4*")%0, " ")'&

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    54?*%( '"&%/, )0 5&'$(&%?' $4( &'"$0"?*' ''$ )0 ?' ("&/' ?+ )'NMIS " LGU$ 0& $'&8%('$ &''&'.

    I "%)%0, %) 5&08%'$ )") #%)% )#0 2 +'"&$ &0 )' ''()%8%)+ 0)%$ *"#, )' 4()%0$ 0 )' NMISR'/%0"* T'(%("* O5'&")%0 C')'&$

    RTOC % AA "((&'%)' '") '$)"?*%$')$ $"** ?' )&"$'&&' 0&'80*8' )0 )' 5&08%(%"* /08'&') #'&' $"% '") '$)"?*%$')$"&' *0(")' 5&08%' )' P&08%(%"* M'") I$5'()%0 S'&8%(' %$ ('&)%' ?+)' NMIS )0 ?' (05*%") #%) ")%0"* $)""&$

    =. RA 111, "55&08' 0 A4/. 23, 213, $)&'/)' )' 00 $"')+&'/4*")0&+ $+$)' % )' (04)&+ )0 5&0)'() (0$4'& '"*) ""(%*%)")' "&') "(('$$ 0 *0("* 00$ " 00 5&04()$. T' *"# $)")'$)' 0**0#%/ &0*'$ 0 LGU$, "0/ 0)'&$:

    " T' LGU$, 4'& )' $45'&8%$%0 0 )' DILG, DA " DOH, $"** ?'&'$50$%?*' 0& 00 $"')+ % 00 ?4$%'$$'$ $4( "$, ?4) 0) *%%)' )0,

    "()%8%)%'$ % $*"4/)'&04$'$, &'$$%/ 5*")$, $ 50&)$, #') "&')$,$45'&"&')$, $(00* (")''$, &'$)"4&")$, (")'&%/ '$)"?*%$')$ "#")'& &'**%/ $)")%0$. T' LGU $"** "*$0 ?' &'$50$%?*' 0& $)&'') 00$"*', %(*4%/ "?4*") 8'%/J

    ? T' LGU$ "+ ?' ("**' 450 ?+ )' DOH " )' DA )0 "$$%$) % )'%5*'')")%0 0 00 *"#$, 0)'& &'*'8") &'/4*")%0$ " )0$' )")#%** '&'")'& ?' %$$4'J

    ( T' LGU$ $"** ?' &'$50$%?*' 0& )' '0&('') 0 )' C0' 0S"%)")%0 0 )' P%*%55%'$ P&'$%')%"* D'(&'' N0. =6, D'('?'& 23,

    19;6, $5'(%("**+ 0 00 $"')+ $)""&$ " 00 $"')+ &'/4*")%0$#'&' 00 %$ 5&04(', 5&0('$$', 5&'5"&' "

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    "$ "")' ?+ )' F"%*+ C04&)$.

    1. RA 13, "55&08' 0 O(). 3, 213, $)&'/)'' )' 48'%*' 4$)%('$+$)' % )' P%*%55%'$, "'%/ RA. 93!!, 0)'%$' 0# "$ )'48'%*' 4$)%(' A W'*"&' A() O 2. T' *"# "")'$ )") '"(

    5&08%(' " %/*+-4&?"%' (%)+ $"** ?' &'$50$%?*' 0& ?4%*%/,4%/ " 05'&")%/ " B""+ P"/-"$" #%)% )'%& 4&%$%()%0.

    T' LGU$ '75'()' '75'%)4&'$ 0 )' *0("* 48'%*' %)'&8')%05&0/&" 0& (%*&' ") &%$ " (%*&' % (0%() #%) )' *"# $"** ?'%(*4' % )'%& "4"* ?4/'). H%/*+-4&?"%' (%)%'$ " 5&08%(%"*/08'&')$ $04* %(*4' " $'5"&")' ?4/') 0& )' (0$)&4()%0 ""%)'"(' 0 )' B""+ P"/-"$" %(*4%/ )' 05'&")%0 0 )' IISC#%)% )' B""+ P"/-"$".

    T' LGU$ (0('&' $"** "' "8"%*"?*', &0 %)$ 0# &'$04&('$ 0&

    "$$')$, )'%& (04)'&5"&) $"&' '4%8"*') )0 )' ")%0"* /08'&')(0)&%?4)%0 0 F%8' %**%0 5'$0$ P6,,. 5'& &'"?%*%)")%0(')'&.

    11. RA 11, "55&08' 04' 6, 213,%)'$ )0 5&00)' "/&%(4*)4&"*" $'&%'$ '("%")%0 '8'*05') % )' (04)&+. U'& )%$ *"#,)' DA, % 5"&)'&$%5 #%) SUC$ " )' 5&%8")' $'()0&, $"** )&"% )'"/&%(4*)4&"* '7)'$%0 #0&'&$ " "/&%(4*)4&"* '/%''&$ 0 )' LGU$#0 % )4& $"** )&"% )' "&'&$ " $'&0* 0 "/&%(4*)4&"* "$'&%'$ '("%")%0 )'(0*0/%'$ " 5&"()%('$.

    A** 0#'&$ 0 "/&%(4*)4&"* " $'&+ "(%'&+ " '4%5') 4$)&'/%$)'& )'$' #%) )' "/&%(4*)4&' 0('$ 0 4%(%5"* " (%)+/08'&') 4%)$. T' "/&%(4*)4&' 0('$ 0 )' LGU$ $"** '$)"?*%$ ""%)"% " &'/%$)&+ 0 "/&%(4*)4&"* " $'&+ "(%'&+ ") )'4%(%5"*, (%)+ " 5&08%(%"* *'8'*$.

    T' LGU$, 54&$4") )0 )' 5&08%$%0$ 0 RA ;1 $"** 4'&)"' "55*%'&'$'"&(, '7)'$%0, %$5'&$"*, ""/'') " &'/4*")%0 0"/&%(4*)4&"* " $'&%'$ "(%'&+ " '4%5'), %(*4%/ )'(0**'()%0 0 ''$.

    T' "/&%(4*)4&"* '/%''&%/ %8%$%0

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    %5*'')")%0 0 )'%& &'$5'()%8' 5&08%(%"*, (%)+, 4%(%5"* "?"&"/"+ "/&%(4*)4&"* " $'&%'$ '("%")%0 5&0/&"$ %"((0&"(' #%) R'54?*%( A() N0. ;1 " %)$ %5*'')%/ &4*'$ "&'/4*")%0$ " )' D'5"&)') 0 )' I)'&%0& " L0("* G08'&')-D'5"&)') 0 B4/') " M""/'') DILG-DBM 0%) M'0&"4

    C%&(4*"& N0. 1, S'&%'$ 0 26.

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

    4%(%5"* *'8'*$.

    I )' ("$' 0 5&08%(%"*, (%)+ " 4%(%5"* LGU$ ?'*0/%/ )0 )' 04&)45 )0 )' $%7) %(0' (*"$$'$ #%( "&' 0) ("5"?*' 0 '$)"?*%$%/ )'"/&%(4*)4&"* '/%''&%/ %8%$%0

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    P0**4)%0 (0)&0* '8%('$ "(4%&', (0$)&4()' 0& %$)"**' ?+ (0)&"()0&$$"** 0) ?' (0$%'&' "$ %5&08'')$ 0 )' *" 0& ?4%*%/ #'&')'+ "&' 5*"(', " $"** 0) ?' $4?'() )0 &'"* 5&05'&)+ " 0)'& )"7'$0& "$$'$$')$ ?4) )' 5"+') 0 %' #"$)'$ " )"%*%/$ ''$ %$ 0)

    '7'5)'.

    2. RA 9!, "55&08' 0 4' 29, 29, 5&08%'$ 0& )' &'/4*")%0 0 )'5&"()%(' 0 &'"* '$)")' $'&8%(' % )' P%*%55%'$ './. &'"* '$)")' ?&0'&$,5&%8")' " /08'&') "55&"%$'&$

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    !. RA 24+, approved on -ov. 21, 199, increased speciic ta!es on to&acco and alcoholprod#cts. /iteen percent 015 o the incre"ental reven#e collected ro" the e!cise ta! onto&acco prod#cts shall &e allocated and divided a"ong the provinces prod#cing rle' and

    native to&acco in accordance with the vol#"e o to&acco lea prod#ction.

    5. RA 933!, "55&08' 0 D'(. 21, 2! %(&'"$' )' '7(%$' )"7 &")'$

    %50$' 0 "*(00* " )0?"((0 5&04()$ %50$' 4'& )' NIRC, "$"''. F%)'' 5'&(') 16 0 )' %(&'')"* &'8'4' (0**'()'&0 )' '7(%$' )"7 0 )0?"((0 5&04()$ 4'& R.A. N0. =2! $"** ?'"**0(")' " %8%' "0/ )' 5&08%('$ 5&04(%/ ?4&*'+ " ")%8')0?"((0 % "((0&"(' #%) )' 80*4' 0 )0?"((0 *'" 5&04()%0.

    . RA 961!, "55&08' 0 D'(. 19, 2=, '$)"?*%$' " (05&''$%8' F%&'C0' 0 )' P%*%55%'$ &'5'"*%/ PD 11=6. U'& )%$ *"#, "** )"7'$, ''$" '$ $"** ?' (0**'()' ?+ )' BFP. T#')+ 5'&(') 2 0 "** $4((0**'()%0$ $"** ?' $') "$%' " &')"%' 0& 4$' ?+ )' (%)+ 0& 4%(%5"*/08'&') (0('&', #%( $"** "55&05&%")' )' $"' '7(*4$%8'*+ 0&)' 4$' 0 )' 05'&")%0 " "%)'"(' 0 %)$ *0("* &' $)")%0,

    %(*4%/ )' (0$)&4()%0 " &'5"%& 0 &' $)")%0.;. RA 1361, "55&08' 0 D'(. 19, 212, &'$)&4()4&' )' '7(%$' )"7 0

    "*(00* " )0?"((0 5&04()$ ?+ "'%/ $'()%0$ 0 )' NIRC "$"'' " "%)"%%/ )' "**0(")%0 0 16 0 %(&'')"* &'8'4'&0 )' '7(%$' )"7 0 )0?"((0 5&04()$ 4'& R. A. N0. =2! "%8%' "0/ )' 5&08%('$ 5&04(%/ ?4&*'+ " ")%8' )0?"((0 %"((0&"(' #%) )' 80*4' 0 )0?"((0 *'" 5&04()%0

    =. RA 92!1, "55&08' 0 F'?&4"&+ 1, 2!, "'' RA ;=;6, 0)'%$'0# "$ QA A() I$)%)4)%/ A N")%0"* H'"*) I$4&"(' P&0/&" F0& A**F%*%5%0$ A E$)"?*%$%/ T' P%*%55%' H'"*) I$4&"(' C0&50&")%0 F0&T' P4&50$'

    9. RA 1, "55&08' 0 A4/. 23, 213, "'' RA ;=;6, 0)'%$'0# "$ )' N")%0"* H'"*) I$4&"(' A() O 1996. T0 "4/') )'%&4$, LGU$ $"** %8'$) )' ("5%)")%0 5"+')$ /%8' )0 )' ?+ )'PHIC 0 '"*) %&"$)&4()4&'$ 0& '4%5'), 5&0'$$%0"* ''$, &4/$ "$455*%'$, 0& %0&")%0 )'(0*0/+ " ")"?"$'. T' ("5%)")%05"+')$ $"** ?' $'/&'/")' " 5*"(' %)0 " $5'(%"* )&4$) 4(&'")' ?+ LGU$ " ?' "(('$$' 0& )' 4$' 0 $4( "")' 54&50$'.

    D( L"* Borrowin and Credit %inance1. RA 771, approved on Ma' 5, 1994, clariied certain provisions o Rep#&lic Act -o. 957,

    ntitled An Act A#thori$ing %he /inancing, onstr#ction, 6peration And Maintenance 6

    nrastr#ct#re Pro8ects ' %he Private :ector, And /or 6ther P#rposes;

    E( %iscal 'ncentives6#a; E;emptions1. RA ;!32, "55&08' 0 A5&%* 23, 1992, /&")' ?'')$ " $5'(%"*

    5&%8%*'/'$ )0 $'%0& (%)%'$. T' *"# "*$0 $)")'$ )") %%8%4"*$ 0& NGO$'$)"?*%$%/ 0'$, &'$%')%"* (04%)%'$ 0& &')%&'') 8%**"/'$ $0*'*+0& )' $'%0& (%)%'$ $"** ?' "((0&' )' 0**0#%/:

    1 R'"*)+ )"7 0*%"+ 0& )' &$) 8' 6 +'"&$ $)"&)%/ &0 )' &$) +'"&

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    0 05'&")%0$J

    2 P&%0&%)+ % )' ?4%*%/ "hal per centum 01?2 to &e shared &' the "#nicipalities aected &' the

    declaration o the

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    shall &e created #nder this Act

    !. RA =3;1, "55&08' 0 O(). 29, 199;, "*$0 0# "$ QT' I%/'04$P'05*'$ R%/)$ A() 0 199;Q 5&08%'$ )") "** *"$ ('&)%' )0 ?'"('$)&"* 0"%$ $"** ?' '7'5)' &0 &'"* 5&05'&)+ )"7'$, $5'(%"*

    *'8%'$, " 0)'& 0&$ 0 '7"()%0 '7('5) $4( 50&)%0 0 )' "('$)&"*0"%$ "$ "&' "()4"**+ 4$' 0& *"&/'-$("*' "/&%(4*)4&', (0'&(%"*0&'$) 5*")")%0 " &'$%')%"* 54&50$'$ 0& 450 )%)*%/ ?+ 5&%8")'5'&$0$: #ovi"e", )") "** '7"()%0$ $"** ?' 4$' )0 "(%*%)")' )''8'*05') " %5&08'') 0 )' "('$)&"* 0"%$.

    6. RA =;!=, "55&08' 0 4' 1, 1999, "'' RA ;91, 0)'%$' 0#"$ T' QS5'(%"* E(00%( @0' A() O 1996 %50$%/ " 6 /&0$$ %(0')"7 0 ECO@ONE *0(")0&$ % *%'4 0 "** *0("* " ")%0"* )"7'$, '7('5)&'"* 5&05'&)+. T' (0**'()%0 &0 )%$ )"7 $"** ?' %$)&%?4)' "$ 0**0#$:

    " T&'' 5'&(') 3 )0 )' N")%0"* G08'&')J "

    ? T#0 5'&(') 2 #%( $"** ?' %&'()*+ &'%))' ?+ )' ?4$%'$$'$)"?*%$')$ )0 )' )&'"$4&'&$ 0(' 0 )' 4%(%5"*%)+ 0& (%)+ #'&')' ')'&5&%$' %$ *0(")'.

    T' 5&'8%04$ $"&%/ 0 )' 2 LGU $"&' 4'& RA ;91 %$ "$ 0**0#$:1 )0 )' LGU$ #'&' )' ECO@ONE %$ *0(")' " 1 "((&4'$ )0 "'8'*05') 4 0& )' '8'*05') 0 4%(%5"*%)%'$ 04)$%' "(0)%/404$ )0 '"( ECO@ONE.

    A** 5'&$0$ " $'&8%(' '$)"?*%$')$ % )' ECO@ONE $"** ?' $4?'())0 ")%0"* " *0("* )"7'$ 4'& )' N")%0"* I)'&"* R'8'4' C0' "

    )' L0("* G08'&') C0'.. RA 91;=, "55&08' 0 N08. 13, 22, 5&00)' )' '$)"?*%$') 0

    ?"&"/"+ %(&0 ?4$%'$$ ')'&5&%$'$ BMBE$ ?+ 5&08%%/ %(')%8'$" ?'')$ $4( "$ '7'5)%0 &0 %(0' )"7. T' LGU$ "&''(04&"/' '%)'& )0 &'4(' )' "04) 0 *0("* )"7'$, ''$ " ("&/'$%50$' 0& )0 '7'5) )' BMBE$ &0 *0("* )"7'$, ''$ " ("&/'$. T'O(' 0 )' T&'"$4&'& 0 '"( (%)+ 0& 4%(%5"*%)+ $"** &'/%$)'& )'BMBE$ " %$$4' " C'&)%(")' 0 A4)0&%)+ )0 '"?*' )' BMBE )0 "8"%* 0)' ?'')$ 4'& )%$ *"#.

    T' LGU$ $"** %$$4' )' C'&)%(")' 0 A4)0&%)+ 5&05)*+ " &'' 0

    ("&/'. H0#'8'&, )0 '&"+ )' "%%$)&")%8' (0$)$ 0 &'/%$)'&%/ "0%)0&%/ )' BMBE$, )' LGU$ "+ ("&/' " '' 0) '7(''%/ O'T04$" P'$0$ P1,..

    ;. RA 9!!2, "55&08' 0 A5&%* 3, 2;, "'' RA ;2;;, 0)'%$'0# "$ )' M"/" C"&)" F0& D%$"?*' P'&$0$ ?+ 5&08%%/ )'0**0#%/ %(')%8'$ )0 %%8%4"*$ 0& NGO$ '$)"?*%$%/ 0'$,&'$%')%"* (04%)%'$ 0& &')%&'') 8%**"/'$ $0*'*+ )0 $4%) )' ''$" &'4%&'')$ 0 5'&$0$ #%) %$"?%*%)+:

    http://www.chanrobles.com/republicactno7277.htmhttp://www.chanrobles.com/republicactno7277.htm
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    " R'"*)+ )"7 0*%"+ 0& )' &$) 8' +'"&$ 0 05'&")%0J "

    ? P&%0&%)+ % )' ?4%*%/ "

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    I *%'4 0 )' ")%0"* " *0("* )"7'$, ?4$%'$$ '$)"?*%$')$ 05'&")%/% )' FAB $"** 5"+ 6 "* )"7 0 )'%& /&0$$ %(0' '"&' % )'0**0#%/ 5'&(')"/'$:

    " 1 )0 )' N")%0"* G08'&')J

    ? 1 )0 )' P&08%(' 0 B")""J( 1 )0 )' M4%(%5"*%)+ 0 M"&%8'*'$J " 2 )0 )' F&''50&) 0 A&'" 0 B")"".

    I) %$ )0 ?' 0)' )") #%*' )'&' %$ 0 ')%0 "?04) )' )"7"?%*%)+ 0&'"* 5&05'&)%'$, )' *0("* )"7'$ ')%0' % )' *"# 0'$ 0) %(*4'&'"* 5&05'&)+ )"7'$.

    12. RA N0. 9!9, "55&08' 0 4' 29, 2;, '$)"?*%$' )' A4&0&"$5'(%"* '(00%( 0' % )' P&08%(' 0 A4&0&" " (&'")' )' AURORASPECIAL ECONOMIC @ONE AUTHORITY.

    E7('5) 0& &'"* 5&05'&)+ )"7 0 *", 0 *0("* " ")%0"* )"7'$ $"** ?'%50$' 0 &'/%$)'&' ')'&5&%$'$ 05'&")%/ #%)% )' A4&0&" E(00'.I *%'4 )'&'0, 8' 5'&(') 6 0 )' /&0$$ %(0' '"&' $"** ?' 5"%"$ 0**0#$:

    "T&'' 5'&(') 3 )0 )' ")%0"* /08'&')J "

    ?T#0 5'&(') 2 $"** ?' &'%))' ?+ )' ?4$%'$$'$)"?*%$')$ )0 )' )&'"$4&'&$ 0(' 0 )' 4%(%5"*%)+ 0& (%)+#'&' )' ')'&5&%$' %$ *0(")'

    13. RA 1=3 #%( *"5$' %)0 *"# 0 A5&%* 22, 21 #%)04) )'$%/")4&' 0 )' P&'$%'), % "((0&"(' #%) A&)%(*' VI, S'()%0 2; 1 0)' C0$)%)4)%0 "'' RA 9!9, 0)'%$' 0# "$ )' A4&0&"S5'(%"* E(00%( @0' A() O 2;.

    I50$%)%0 0 " )"7 &")' 0 8' 5'&(') 6 0 G&0$$ I(0' E"&'GIE. - E7('5) 0& &'"* 5&05'&)+ )"7 0 *", 0 *0("* " ")%0"* )"7'$"$ 5&'$(&%?' 4'& R'54?*%( A() N0. =!2!, "*$0 0# "$ QT' N")%0"*I)'&"* R'8'4' C0' 0 199;, "$ A''Q $4( "$ %(0' )"7, '7(%$')"7 " &"(%$' )"7'$, $"** ?' %50$' 0 &'/%$)'&' ')'&5&%$'$05'&")%/ #%)% )' A4&0&" E(00'. I *%'4 )'&'0, 8' 5'&(') 6 0

    )' /&0$$ %(0' '"&' $"** ?' 5"% "$ 0**0#$:" T&'' 5'&(') 3 )0 )' ")%0"* /08'&')JQ? O' 5'&(') 1 $"** ?' &'%))' ?+ )' ?4$%'$$'$)"?*%$')$ % '4"* $"&'$ )0 )' &'$5'()%8' )&'"$4&'&$0(' 0 )' 5&08%(' " )' 4%(%5"*%)+ #'&' )' ')'&5&%$'%$ *0(")'J "Q( O' 5'&(') 1 $"** ?' &'%))' ?+ )' &'/%$)'&'')'&5&%$'$ )0 )' APECO.

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    %( Creation of &ew L"*sS'' A'7 C 0& *%$) 0 *"#$ (&'")%/ '# LGU$

    "( 'nterL"* Alliances1. RA ;=2, "55&08' 0 N08. 1=, 199!, (&'")' )' P"&)%0 D'8'*05')

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

    T' PDA (" %(4& %'?)''$$ 0& %$$4' ?0$ )0 ("&&+ 04) )'5&08%$%0$ 0 )%$ *"# #%) )' "&")%8' 80)' 0 ") *'"$) )#0-)%&$ 2

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    50#'&$ " 4()%0$. T' P%*%55%' T"7 A("'+ $"** $'&8' "$ "*'"&%/ %$)%)4)%0 0& )"7 (0**'()0&$ " "%%$)&")0&$ 0 )'/08'&') " $'*'()' "55*%(")$ &0 )' 5&%8")' $'()0&. I) $"**"*' "** )' )&"%%/$, (0)%4%/ '4(")%0 5&0/&"$ " 0)'&(04&$'$ 0& "** )' 0(%"*$ " 5'&$0'* 0 )' B4&'"4 0 I)'&"*

    R'8'4' BIR, )' B4&'"4 0 C4$)0$ BOC " )' B4&'"4 0 L0("*G08'&') F%"(' BLGF.

    A** '7%$)%/ 0(%"*$ " 5'&$0'* 0 )' BIR, )' BOC " )' BLGF $"**?' &'4%&' )0 4'&/0 )' &'-)00*%/ " '"('') $'%"&$ ")&"%%/ 5&0/&"$ )0 ?' (04()' ?+ )' P%*%55%' T"7 A("'+. A**"55*%(")$ )0 )' $"% ?4&'"4$ $"** "*$0 ?' &'4%&' )0 5"$$ )' ?"$%((04&$'$ ?'0&' )'+ (" ?' %&' #')'& 0 (0)&"()4"* 0& 5'&"')$)")4$.

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    Annex C. Creation of LGUsRA

    -o.%itle Approved

    @ate

    A. Creation Of Provinces

    1. 791 An Act @ividing %he Province 6 sa&ela nto %wo Provinces

    -a"el') sa&ela @el -orte And sa&ela @el :#r 0t lost in theple&iscite

    F'?&4"&+

    2, 1996

    2. 47+ An Act reating %he Province 6 o"postela Balle' /ro" %heProvince 6 @avao @el -orte, And /or 6ther P#rposes

    "4"&+3, 199=

    3. 973 An Act reating %he Province 6 Provinces 6 Dalinga And Apa'aonto Reg#lar Provinces %o e Dnown As %he Province 6

    Dalinga And %he Province 6 Apa'ao, A"ending /or %he

    P#rpose Rep#&lic Act -o. 495

    F'?&4"&+1!, 1996

    5.

    2

    792 An Act onverting %he M#nicipalit' 6 M#ntinl#pa nto A

    Eighl' Fr&ani$ed it' %o e Dnown As %he it' 6M#ntinl#pa

    March 1,

    1995

    .

    3

    192 An Act onverting %he M#nicipalit' 6 :aga' n %he Province

    6 -egros 6ccidental nto o"ponent it' %o e Dnown As%he it' 6 :aga'

    C#ne 11,

    199

    7.4

    223 An Act onverting %he M#nicipalit' 6 Marikina into A Eighl'Fr&ani$ed it' %o e Dnown As %he it' 6 Marikina

    -ove"&er, 199

    .5

    297 An Act onverting %he M#nicipalit' 6 Da&ankalan nto Ao"ponent it' 6 %he Province 6 -egros 6ccidental, %o e

    Dnown As %he it' 6 Da&ankalan

    C#ne ,1997

    9.

    49 An Act onverting %he M#nicipalit' 6 Passi %he Province 6

    loilo nto A o"ponent it' %o e Dnown As %he it' 6

    Passi

    Can#ar'

    3+, 199

    1.471 An Act onstit#ting %he %hree M#nicipalities o a&ak, :a"alAnd Dap#tian o :a"al sland, Province 6 @avao, nto Ao"ponent it' %o e Dnown As %he sland (arden it' 6

    :a"al

    Can#ar'

    3+, 199

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    11.

    7

    472 An Act onverting %he M#nicipalit' 6 %ag#", @avao

    Province, nto A o"ponent it' %o e Dnown As %he it' 6%ag#"

    Can#ar'

    3+, 199

    12. =!;! A A() C08'&)%/ T' M4%(%5"*%)+ O I*"/" %)0 AC050') C%)+ O T' P&08%(' O I$"?'*" T0 B'

    K0# A$ T' C%)+ O I*"/"

    F'?&4"&+ 2,

    199=

    13. =!;6 A A() C08'&)%/ T' M4%(%5"*%)+ O C"*"5" IT' P&08%(' O O&%')"* M%0&0 I)0 A C050')C%)+ T0 B' K0# A$ T' C%)+ O C"*"5"

    F'?&4"&+ 2,199=

    1!. =!= A A() C08'&)%/ T' M4%(%5"*%)+ O U&"')" IT' P&08%(' O P"/"$%" I)0 A C050') C%)+T0 B' K0# A$ T' C%)+ O U&"')"

    F'?&4"&+ 1,199=

    16. =!=; A A() C08'&)%/ T' M4%(%5"*%)+ O T"/4%/, M')&0M"%*", I)0 A H%/*+ U&?"%' C%)+ T0 B' K0# A$

    T' C%)+ O T"/4%/, A F0& O)'& P4&50$'$

    F'?&4"&+ 11,

    199=1. =!== A A() C08'&)%/ T' M4%(%5"*%)+ O V%()0&%"$,

    N'/&0$ O((%')"*, I)0 A C050') C%)+ T0 B'K0# A$ T' C%)+ O V%()0&%"$

    F'?&4"&+ 11,199=

    1;. =!=9 A A() C08'&)%/ T' M4%(%5"*%)+ O T"*%$"+,N'/&0$ O((%')"*, I)0 A C050') C%)+ T0 B'K0# A$ T' C%)+ O T"*%$"+

    F'?&4"&+ 11,199=

    1=. =!9 A A() C08'&)%/ T' M4%(%5"*%)+ O M"*"+?"*"+I)0 A C050') C%)+ O T' P&08%(' OB4%0, T0 B' K0# A$ T' C%)+ O M"*"+?"*"+

    F'?&4"&+ 11,199=

    19. =6= A A() C08'&)%/ T' M4%(%5"*%)+ O A)%50*0 I)0

    A C050') C%)+ T0 B' K0# A$ T' C%)+ OA)%50*0

    F'?&4"&

    + 13,199=

    2+.1

    5+9 An Act onverting %he M#nicipalit' 6 :an /ernando, GaFnion, nto A o"ponent it' %o e Dnown As %he it' 6

    :an /ernando

    /e&r#ar'13, 199

    21.

    1

    52 An Act onverting %he M#nicipalit' 6 Balen$#ela nto A

    Eighl' Fr&ani$ed it' %o e Dnown As %he it' 6 Balen$#ela

    /e&r#ar'

    14, 199

    22.52 An Act onverting %he M#nicipalit' 6 :antiago nto Anndependent o"ponent it' %o e Dnown As%he it' 6:antiago

    /e&r#ar'

    14, 199

    23.1

    593 An Act onverting %he M#nicipalit' 6 %arlac nto Ao"ponent it' %o e Dnown As %he it' 6 %arlac

    March 12,199

    24.1

    754 An Act onverting %he M#nicipalit' 6 Malolos, #lacanProvince nto A o"ponent it' %o e Dnown As %he it' 6

    Malolos

    -ove"&er4, 1999

    25.

    1

    755 An Act onverting %he M#nicipalit' 6 %#g#egarao, aga'an

    Province nto A o"ponent it' %o e Dnown As %#g#egarao

    -ove"&er

    4, 1999

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    it'

    2.

    2

    79 An Act onverting %he M#nicipalit' 6 Maasin nto A

    o"ponent it' 6 %he Province 6 :o#thern Ge'te %o e

    Dnown As %he it' 6 Maasin

    C#l' 11,

    2+++

    27.

    2

    797 An Act onverting %he M#nicipalit' 6 :an Cose @el Monte,

    #lacan nto A o"ponent it' %o e Dnown As %he it' 6:an Cose @el Monte

    C#l' 15,

    2+++.

    2.2

    79 An Act onverting %he M#nicipalit' 6 @igos, @avao @el :#rProvince, nto A o"ponent it' %o e Dnown As %he it' 6

    @igos

    C#l' 15,2+++

    29.2

    +3 An Act onverting %he M#nicipalit' 6 Doronadal, :o#thota&ato Province, nto A o"ponent it' %o e Dnown As %he

    it' 6 Doronadal

    A#g#st 1,2+++

    3+.

    2

    +4 An Act onverting %he M#nicipalit' 6 isliginto A o"ponent

    it' %o e Dnown As %he it' 6 islig

    A#g#st 1,

    2+++

    31.2

    +5 An Act onverting %he M#nicipalit' 6 %ac#rong nto Ao"ponent it' 6 %he Province 6 :#ltan D#darat, %o e

    Dnown As %he it' 6 %ac#rong

    A#g#st 1,2+++

    32.+ An Act reating %he it' 6 :orsogon ' Merging %heM#nicipalities 6 acon And :orsogon n %he Province 6:orsogon And Appropriating /#nds %hereor

    A#g#st 1,

    2+++

    33.2

    +7 An Act onverting %he M#nicipalit' 6 Mas&ate nto Ao"ponent it' 6 %he Province 6 Mas&ate %o e Dnown As

    %he it' 6 Mas&ate

    A#g. 1,2+++

    34.

    2

    977 An Act onverting %he M#nicipalit' 6 M#Ho$ n %he Province

    6 -#eva ci8a nto A o"ponent it' %o e Dnown As %he

    :cience it' 6 M#Ho$

    -ove"&er

    7, 2+++

    35.

    2

    979 An Act onverting %he M#nicipalit' 6 %alisa' n %he Province

    6 e nto A o"ponent it' %o e Dnown As %he it' 6

    %alisa'

    -ove"&er

    22, 2+++

    3.

    2

    93 An Act onverting %he M#nicipalit' 6 a'awan n %he

    Province 6 -egros 6riental nto A o"ponent it' %o eDnown As %he it' 6 a'awan

    @ece"&er

    5, 2+++

    37.3

    94 An Act onverting %he M#nicipalit' 6 alanga, ataanProvince nto A o"ponent it' %o e Dnown As %he it' 6

    alanga

    @ece"&er5, 2+++

    3.

    3

    95 An Act onverting %he M#nicipalit' 6 Balencia n %he

    Province 6 #kidnon nto A o"ponent it' %o e Dnown As%he it' 6 Balencia

    @ece"&er

    5, 2+++

    39.9 An Act Balidating And Recogni$ing %he reation 6 %he it'6 Bigan ' %he Ro'al @ecree 6 :epte"&er 7, 1757 ss#ed '

    /ernando Bi, Ding 6 :pain

    @ece"&er

    27, 2+++

    4+.

    3

    99+ An Act onverting %he M#nicipalit' 6 :an /ernando n %he

    Province 6 Pa"panga nto A o"ponent it' %o e Dnown As%he it' 6

    Can#ar'

    2, 2++1

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    :an /ernando

    41.

    3

    9++5 An Act onverting %he M#nicipalit' 6 %ana#an, Province 6

    atangas nto A o"ponent it' %o e Dnown As %he it' 6

    %ana#an

    /e&r#ar'

    2, 2++1

    42.

    3

    9++ An Act onverting %he M#nicipalit' 6 Gigao, Province 6

    Al&a' nto A o"ponent it' %o e Dnown As %he it' 6Gigao

    /e&r#ar'

    21, 2++1

    43.3

    9+14 An Act onverting %he M#nicipalit' 6 scalante, Province 6-egros 6ccidental nto A o"ponent it' %o e Dnown As %he

    it' 6 scalante

    /e&r#ar'2, 2++1.

    44.3

    9+15 An Act onverting %he M#nicipalit' 6 Pana&o, Province 6@avao @el -orte nto A o"ponent it' %o e Dnown As %he

    it' 6 Pana&o

    /e&r#ar'2, 2++1

    45.

    3

    9+17 An Act onverting %he M#nicipalit' 6 a#a'an, Province 6

    sa&ela nto A o"ponent it' %o e Dnown As %he it' 6

    a#a'an

    /e&r#ar'

    2, 2++1

    4.3

    9+1 An Act onverting %he M#nicipalit' 6 andon, Province 6locos :#r nto A o"ponent it' %o e Dnown As %he it' 6

    andon

    March 5,2++1

    47.

    3

    9+19 An Act onverting %he M#nicipalit' 6 Mala&on nto A Eighl'

    Fr&ani$ed it' %o e Dnown As %he it' 6 Mala&on

    March 5,

    2++1

    4.4

    9+2+ An Act onverting %he M#nicipalit' 6 %a&aco, Province 6Al&a' nto A o"ponent it' %o e Dnown As %he it' 6

    %a&aco

    March 5,2++1

    49.

    4

    9+21 An Act onverting %he M#nicipalit' 6 Me'ca#a'an, Province

    6 #lacan nto A o"ponent it' %o e Dnown As %he it'

    6 Me'ca#a'an

    March 5,

    2++1

    5+.

    4

    9+22 An Act onverting %he M#nicipalit' 6 (apan, Province 6

    -#eva ci8a nto A o"ponent it' %o e Dnown As %he it'

    6 (apan

    March 5,

    2++1

    51.

    4

    9+23 An Act onverting %he M#nicipalit' 6 sa&ela, Province 6

    asilan nto A o"ponent it' %o e Dnown As %he it' 6sa&ela

    March 5,

    2++1

    52.4

    9+24 An Act onverting %he M#nicipalit' 6 ala"&a, Province 6Gag#na nto A o"ponent it' %o e Dnown As %he it' 6

    ala"&a

    March 5,2++1

    53.

    4

    9+25 An Act onverting %he M#nicipalit' 6 Ala"inos, Province 6

    Pangasinan nto A o"ponent it' %o e Dnown As %he it'6 Ala"inos

    March 5,

    2++1

    54.

    4

    9+2 An Act onverting %he M#nicipalit' 6 %an8a', Province 6

    -egros 6riental nto A o"ponent it' %o e Dnown As %he

    it' 6 %an8a'

    March 5,

    2++1

    55.

    4

    9+27 An Act onverting %he M#nicipalit' 6 :ipala', Province 6

    -egros 6ccidental nto A o"ponent it' %o e Dnown As %heit' 6 :ipala'

    March

    5,2++1

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    5.

    4

    9+2 An Act onverting %he M#nicipalit' 6 Ei"a"a'lan, Province

    6 -egros 6ccidental nto A o"ponent it' %o e Dnown As%he it' 6 Ei"a"a'lan

    March 5,

    2++1

    57.4

    9229 An Act onverting %he M#nicipalit' 6 ParaHa*#e nto AEighl' Fr&ani$ed it' %o e Dnown As %he it' 6 ParaHa*#e

    @ec. 17,2++3

    5.

    5

    937 An Act onverting %he M#nicipalit' 6 -avotas nto A Eighl'

    Fr&ani$ed it' %o e Dnown As %he it' 6 -avotas March 1+,2++7

    59.

    5

    93

    An Act onverting %he M#nicipalit' 6 :an C#an nto A Eighl'

    Fr&ani$ed it' %o e Dnown As %he it' 6 :an C#an

    March 11,

    2++7

    +.

    5

    939

    An Act onverting %he M#nicipalit' 6 a'&a' n %he Province

    6 Ge'te nto A o"ponent it' %o e Dnown As %he it' 6a'&a'

    March 15,

    2++7

    1.

    5

    939+

    An Act onverting %he M#nicipalit' 6 ogo, e Provincento A o"ponent it' %o e Dnown As %he it' 6 ogo

    March 15,2++7

    2.5

    9391

    An Act onverting %he M#nicipalit' 6 at&alogan n %he

    Province 6 :a"ar nto A o"ponent it' %o e Dnown As %heit' 6 at&alogan

    March 15,

    2++7

    3.

    5

    9392

    An Act onverting %he M#nicipalit' 6 %andag n %he Province

    6 :#rigao @el :#r nto A o"ponent it' %o e Dnown As%he it' 6 %andag

    March 15,

    2++7

    4.

    5

    9393

    An Act onverting %he M#nicipalit' 6 Ga"itan n %he

    Province 6 asilan nto A o"ponent it' %o e Dnown As

    %he it' 6 Ga"itan

    March 15,

    2++7.

    5.5

    9394An Act onverting %he M#nicipalit' 6 orongan n %he

    Province 6 astern :a"ar nto A o"ponent it' %o e

    Dnown As %he it' 6 orongan

    March 1,

    2++7

    .

    5

    939

    An Act onverting %he M#nicipalit' 6 %a'a&as n %he

    Province 6 I#e$on nto A o"ponent it' %o e Dnown As

    March 1,

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    %he it' 6 %a'a&as 2++7

    7.

    94+4

    An Act onvertingthe M#nicipalit' 6 %ak nto A o"ponent

    it' 6 %he Province 6 Dalingato e Dnown As %he it' 6%ak

    March 23,

    2++7.

    .

    94+5

    An Act onverting %he M#nicipalit' 6 a'#gan n %he

    Province 6 Ag#san @el :#r nto A o"ponent it' %o eDnown As %he it' 6 a'#gan

    March 23,

    2++7.

    9.

    94+7

    An Act onverting %he M#nicipalit' 6 atac n %he Province

    6 locos -orte nto A o"ponent it' %o e Dnown As %he

    it' 6 atac

    March 24,

    2++7

    7+.

    94+

    An Act onverting %he M#nicipalit' 6 Mati n %he Province 6

    @avao 6riental nto A o"ponent it' %o e Dnown As %heit' 6 Mati

    March 24,

    2++7

    71.

    94+9

    An Act onverting %he M#nicipalit' 6 (#ih#lngan n %he

    Province 6 -egros 6riental nto A o"ponent it' %o e

    Dnown As %he it' 6 (#ih#lngan

    March 24,

    2++7.

    72.

    9

    9!3! A A() (08'&)%/ )' M4%(%5"*%)+ 0 C"?"?"&"%)0 " (050') C%)+ 0 )' P&08%(' 0 A/4$" D'*N0&)' T0 B' 0# "$ )' C%)+ 0 C"?"?"&"

    A5&%* 12,2;.

    73.

    9!36 A A() C08'&)%/ T' M4%(%5"*%)+ O E* S"*8"0& IT' P&08%(' O M%$"%$ O&%')"* I)0 A C050')C%)+ T0 B' K0# A$ T' C%)+ O E* S"*8"0&

    April 12,2++7

    74.

    9!3 A A() C08'&)%/ T' M4%(%5"*%)+ O C"&("& I T'P&08%(' O C'?4 I)0 A C050') C%)+ T0 B'K0# A$ T' C%)+ O C"&("&

    /e&r#ar'

    , 2++7

    75.

    9!91 A A() C08'&)%/ T' M4%(%5"*%)+ O N"/" I T'P&08%(' O C'?4 I)0 A C050') C%)+ T0 B'K0# A$ T' C%)+ O N"/"

    C#l' 15,

    2++7

    7.

    9;! A A() C08'&)%/ T' M4%(%5"*%)+ O B%" I T'P&08%(' O L"/4" I)0 A C050') C%)+ T0 B'K0# A$ T' C%)+ O B%"

    6cto&er

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    3+,2++9

    77.

    11

    A A() C08'&)%/ T' M4%(%5"*%)+ O B"(00& IT' P&08%(' O C"8%)' I)0 A C050') C%)+ T0 B'

    K0# A$ T' C%)+ O B"(00&

    APRG 1+,

    2+12

    7.

    7

    111

    A A() C08'&)%/ T' M4%(%5"*%)+ O I4$ I T'P&08%(' O C"8%)' I)0 A C050') C%)+ T0 B'K0# A$ T' C%)+ O I4$

    APRG 1+,

    2+12

    79.

    7

    113

    A A() C08'&)%/ T' M4%(%5"*%)+ O C"?4+"0 IT' P&08%(' O L"/4" I)0 A C050') C%)+ T0B' K0# A$ T' C%)+ O C"?4+"0

    MAJ 1,2+12

    +.

    7

    1+14

    An Act onverting %he M#nicipalit' 6 Ma&alacat n %heProvince 6 Pa"panga nto A o"ponent it' %o e Dnown AsMa&alacat it'

    CF- 15,2+12

    1.

    7

    1+19

    An Act onverting the M#nicipalit' o lagan in the Province o

    sa&ela into A o"ponent it' to &e known as the it' o lagan

    C#ne 21,

    2+12

    . reation M#nicipalities

    1. 79 An Act reating %he M#nicipalit' 6 :inag n %he Province6 (#i"aras

    F'?&4"&+2, 1996

    2. 797 An Act reating %he M#nicipalit' 6 :an Goren$o n %heProvince 6 (#i"aras

    F'?&4"&+2, 1996

    3.3

    473 An Act reating %he M#nicipalit' 6 ra#lio . @#8ali n %heProvince 6 @avao, And /or

    6ther P#rposes

    "4"&+3, 199=

    !. 925 An Act reating %he M#nicipalit' 6 :an sidro n %he Province6 @avao @el -orte

    March 15,2++4

    @. reation aranga's

    1. 9431 An Act reating A aranga' %o e Dnown As aranga' /ort#nen %he it' 6 Marikina, Metro Manila

    April 1+,

    2++7

    2. 9432An Act reating A aranga' %o e Dnown As aranga' %#"ana

    n %he it' 6 Marikina, Metro Manila

    April 1+,2++7

    3. 9457

    An Act reating A aranga' %o e Dnown As aranga' :an

    arlos n %he M#nicipalit' 6 inangonan, Province 6 Ri$al

    Ma' 15,2++7

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    4. 99+5

    An Act reating A aranga' %o e Dnown As aranga'

    anawa>nglish n %he it' 6 e

    Can. 7,

    2+1+

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    Anne; D( Laws "rantin %ranc!ise, 19922314RA

    No.

    Title Approved

    Date

    1 713 An Act (ranting %he Progressive roadcasting orporation A

    /ranchise %o onstr#ct, nstall, 6perate And Maintain /or

    o""ercial P#rposes Radio roadcasting :tations And%elevision :tations n Metro Manila And n

    Regions , Bi, And Bii, And /or 6ther P#rposes

    -ove"&er

    17, 1991

    2 7223 Rep#&lic Act -o. 7223 > An Act (ranting (atewa' F.E./.

    %elevision roadcasting, nc. A /ranchise %o onstr#ct, nstall,

    6perate And Maintain /or o""ercial P#rposes Fh %elevisionroadcasting :tations n %he Philippines, And /or 6ther

    P#rposes

    March 11,

    1992

    3 7225 Rep#&lic Act -o. 7225 > An Act !tending %he /ranchise

    (ranted %o %he

    glesia -i risto %o onstr#ct, nstall, sta&lish And 6perate

    Radio :tations /or Private %eleco""#nications Fnder Rep#&licAct -#"&ered /ort'>%hree E#ndred And %hirt'>-ine %o

    Another %went'>/ive Jears

    March 12,

    1992

    4 7229 An Act Approving %he Merger etween (lo&e Macka' a&le

    And Radio orporation And lavecilla Radio :'ste" And %he

    onse*#ent %ranser 6 %he /ranchise 6 lavecilla Radio:'ste" (ranted Fnder Rep#&lic Act -o. 4+2, As A"ended %o

    (lo&e Macka' a&le And Radio orporation, !tending %he

    Gie 6 :aid /ranchise, And Repealing ertain :ections 6Rep#&lic Act -o. 4+2, As A"ended

    March 19,

    1992

    5 7293 An Act /#rther A"ending Rep#&lic Act -#"&ered :i! %ho#sand

    %hirt', As A"ended ' Rep#&lic Act -#"&ered :i! %ho#sand/ive E#ndred %hirt'>6ne, ntitled An Act (ranting %he

    Pilipino %elephone orporation A /ranchise %o nstall, 6perate

    And Maintain %elephone :'ste"s n ertain Areas %hro#gho#t%he Philippines, !tending %he %er" 6 ts /ranchise %o

    Another %went'>/ive Jears /ro" @ate 6 ts !piration, And

    /or 6ther P#rposes

    March 27,

    1992

    7294 An Act (ranting :"art nor"ation %echnologies, nc. 0:"art A

    /ranchise %o sta&lish, nstall, Maintain, Gease And 6peratentegrated %eleco""#nications? o"p#ter?lectronic :ervices

    And :tations %hro#gho#t %he Philippines /or P#&lic @o"estic

    And nternational %eleco""#nications, And /or 6ther P#rposes

    March 27,

    1992

    7 7295 An Act (ranting %he right :tar roadcasting -etwork

    orporation A /ranchise %o onstr#ct, nstall, 6perate And

    Maintain /or o""ercial P#rposes Radio And %elevisionroadcasting :tations n %he Philippines And /or 6ther

    P#rposes

    March 2,

    1992

    7297 An Act (ranting

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    %elevision roadcasting :tations n %he sland 6 G#$on And

    /or 6ther P#rposes

    9 729 An Act (ranting %o 6"ninet Philippines, nc., A /ranchise %o

    sta&lish, nstall, Maintain, Gease And 6perate Kire And?6rKireless %eleco""#nication :'ste"s, Gines, irc#its And

    :tations Kithin And Kitho#t %he Philippines And /or 6therP#rposes

    March 2,

    1992

    1+ 7299 An Act !tending %he /ranchise (ranted %o %he agle

    roadcasting orporation %o sta&lish, 6perate And MaintainRadio roadcasting And %elevision :tations n %he Philippines

    Fnder Rep#&lic Act -#"&ered /ort'>-ine E#ndred And

    :i!teen, %o Another %went'>/ive 025 Jears /ro" -ove"&er 2,

    1993 And /or 6ther P#rposes

    March 2,

    1992

    11 73+3 An Act (ranting %he Dala'aan roadcasting :'ste",

    ncorporated, A /ranchise %o onstr#ct, nstall, 6perate AndMaintain Radio roadcasting :tations n %he sland 6

    Mindanao And /or 6ther P#rposes

    March 2,

    1992

    12 7372 An Act (ranting %he sla o""#nications o. A /ranchise %o

    nstall, 6perate And Maintain %eleco""#nications :ervices

    Kithin %he %erritor' 6 %he Rep#&lic 6 %he Philippines And

    nternational Points And /or 6ther P#rposes

    April 1+,

    1992

    13 7395 An Act (ranting %he Maha' roadcasting :'ste", nc., A

    /ranchise %o onstr#ct, nstall, 6perate And Maintain Radioroadcasting :tations n %he sland 6 G#$on And /or 6ther

    P#rposes

    April 13,

    1992

    14 739 An Act Renewing %he /ranchise (ranted %o %he Fniversal

    %eleco""#nications :ervice, ncorporated, %o sta&lish,

    6perate And Maintain Radio :tations /or nternational And@o"estic %eleco""#nications Fnder Rep#&lic Act -o. 324, As

    A"ended ' Rep#&lic Act -o. 454, %o Another %went'>/ive

    025 Jears /ro" %he @ate 6 %he ectivit' 6 %his Act

    April 13,

    1992

    15 7397 An Act (ranting :: Radio, -etwork, nc., A /ranchise to

    onstr#ct, nstall, operate and Maintain Radio roadcasting

    :tations in the Philippines and or other P#rposes

    April 13,

    1992

    1 7399 An Act (ranting %he Aliw roadcasting orporation A

    /ranchise %o nstall, onstr#ct, 6perate And Maintaino""ercial Radio And %elevision roadcasting :tations

    %hro#gho#t %he Philippines e t nacted ' %he :enate And

    Eo#se 6 Representatives 6 %he Philippines n ongress

    April 13,

    1992

    17 7477 An Act (ranting %he PeopleLs roadcasting :ervice, nc., A

    /ranchise %o onstr#ct,

    nstall, 6perate And Maintain /or o""ercial P#rposes Radioroadcasting And

    %elevision :tations n %he Philippines And /or 6ther P#rposes

    Ma' 5,

    1992

    1 747 An Act (ranting %he :arraga ntegrated Manage"ent

    orporation 6 %he Philippines A /ranchise %o onstr#ct,

    Ma' 5,

    1992

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    nstall, 6perate And Maintain /or o""ercial P#rposes Radio

    And %elevision roadcasting :tations n %he Philippines And/or 6ther P#rposes

    19 745 An Act (ranting /ilipinas roadcasting Association, nc. A/ranchise %o onstr#ct, 6perate And Maintain /or o""ercial

    P#rposes Radio roadcasting And %elevision:tations n %he Bisa'as And Mindanao And /or 6ther P#rposes

    Ma' 5,1992

    2+ 7511 An Act (ranting %he :#&ic roadcasting orporation A

    /ranchise %o onstr#ct, nstall, 6perate And Maintain RadioAnd %elevision roadcasting :tations n %he Philippines And

    /or 6ther P#rposes

    Ma' 21,

    1992

    21 753+ An Act !tending %he /ranchise (ranted %o %he atholicishops Lconerence 6 %he Philippines, nc., 0/or"erl' %he

    atholic Kelare 6rgani$ation %o onstr#ct, 6perate And

    Maintain Radio roadcasting And %elevision :tations n %hePhilippines

    Fnder Rep#&lic Act -#"&ered /it'>6ne E#ndred And:event'>%wo %o Another %went'>/ive 025 Jears /ro" A#g#st4,1992 And /or 6ther P#rposes

    Ma' 22,1992

    22 7579 An Act (ranting %he Radio Beritas>(lo&al roadcasting

    :'ste", ncorporated, A/ranchise %o onstr#ct, nstall, 6perate And Maintain /or

    Religio#s, d#cational, #lt#ral And o""ercial P#rposes

    Radio And %elevision roadcasting :tations n %he Philippines,And /or 6ther P#rposes

    M"+ 2;,1992

    23 752 An Act Renewing %he /ranchise (ranted %o %he onsolidatedroadcasting :'ste", nc., Previo#sl' Dnown As %he A#dience,

    ncorporated, %o onstr#ct, Maintain And 6perate Radioroadcasting And %elevision :tations n %he Philippines, FnderRep#&lic Act -#"&ered %hirt'>-ine E#ndred And %wo, %o

    Another %went'>/ive 025 Jears /ro" %he @ate 6 Approval 6

    %his Act

    Ma' 27,1992

    24 717 Rep#&lic Act -o. 717 > An Act (ranting %o %he

    %eleco""#nications %echnologies Philippines, ncorporated, A

    /ranchise %o nstall, 6perate And Maintain %eleco""#nications:'ste"s %hro#gho#t %he Philippines And /or 6ther P#rposes

    C#ne 25,

    1992

    25 733 An Act A"ending ertain :ections 6 Rep#&lic Act -o. 3259,As A"ended, ntitled An Act (ranting %he nternational

    o""#nications orporation A /ranchise %o sta&lish Radio:tations, /or @o"estic %eleco""#nications, Radiophone,

    !tending %he %er" 6 %he /ranchise ' %went'>/ive 025Jears /ro" A#g#st 9, 199 As Provided n Rep#&lic Act -o.

    49+5, And /or 6ther P#rposes

    C#l'2+,1992

    2 774 An Act A"ending :ection 9 6 Rep#&lic Act -o. 717

    6therwise Dnown As An Act (ranting %o %he

    %eleco""#nications %echnologies Philippines, ncorporated, A

    Can#ar'

    17, 1994

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    /ranchise %o nstall, 6perate And Maintain %eleco""#nications

    :'ste"s %hro#gho#t %he Philippines And /or 6ther P#rposes

    27 77 An Act (ranting %he @igital %eleco""#nications Philippines,

    ncorporated, A /ranchise %o nstall, 6perate And Maintain%eleco""#nications :'ste"s %hro#gho#t %he Philippines And

    /or 6ther P#rposes

    /e&r#ar'

    17, 1994.

    2 792 An Act (ranting %o ell %eleco""#nication Philippines, nc., A/ranchise %o nstall, 6perate And Maintain %eleco""#nications

    :'ste"s %hro#gho#t %he Philippines And /or 6ther P#rposes

    March 25,1994.

    29 773 An Act (ranting the Ma8or %eleco"s, nc., A /ranchise %o

    sta&lish, nstall, Maintain,

    Gease and 6perate Kire And?6r Kireless %eleco""#nications:'ste"s, Gines, irc#its And :tations %hro#gho#t the

    Philippines /or P#&lic @o"estic And nternational

    o""#nications, and /or 6ther P#rposes

    C#l' 2,

    1994.

    3+ 759 An Act A"ending :ection 6ne 6 %he /ranchise 6 Korldwide

    o""#nications, nc., (ranted Fnder Rep#&lic Act -#"&ered/ive %ho#sand %hree E#ndred %went'>6ne And !tending t/or Another %went'>/ive 025 Jears, And /or 6ther P#rposes

    Can#ar'

    21, 1995.

    31 79+ An Act (ranting %he M#lti>Media %elephon' ncorporated, A/ranchise %o onstr#ct, sta&lish, 6perate And Maintain Radio

    Paging :'ste" n %he Philippines, And /or 6ther P#rposes

    /e&r#ar'23, 1995.

    32 7939 An Act (ranting %he sland o#ntr' %eleco""#nications, nc.,

    A /ranchise %o sta&lish, nstall, Maintain, Gease And 6perate

    Kire And?6r Kireless %eleco""#nication :'ste" And :ervices,

    Gines, irc#its And :tations Kithin And Kitho#t %hePhilippines, And /or 6ther P#rposes

    March 1,

    1995.

    33 794+ An Act A"ending Rep#&lic Act -#"&ered :even %ho#sand%hree E#ndred 6ne, ntitled, LAn Act (ranting :atellite Paging

    :'ste"s Philippines, nc., A /ranchise %o onstr#ct, sta&lish,

    6perate And Maintain Radio Paging :'ste"s And %r#nkedRadio :'ste"s Kithin %he Philippines /or A Period 6 %went'>

    /ive 025 Jears, And /or 6ther P#rposes,L ' /#rther !panding

    %he -at#re And :cope 6 ts /ranchise, And /or 6ther P#rposes

    March 1,1995.

    34 7949 An Act A"ending %he /ranchise 6 %he Philippine

    o""#nications :atellite orporation As (ranted Fnder

    Rep#&lic Act -o. 5514, ntitled An Act (ranting %hePhilippine o""#nications :atellite orporation A /ranchise %o

    sta&lish And 6perate (ro#nd :atellite %er"inal :tation 6r:tations /or %eleco""#nication Kith :atellite /acilities And@eliver' %o o""on arriers, /or %he P#rpose 6 (ranting

    %he Aorestated orporation An !tended %er" And !panded

    /ranchise, And /or 6ther P#rposes

    March 9,

    1995.

    35 791 An Act (ranting %o r#$ %elephone o"pan', nc. 0r#$telco,

    A /ranchise %o nstall, 6perate, And Maintain A

    %eleco""#nications :'ste"s

    March 29,

    1995.

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    %hro#gho#t %he Philippines

    3 792 An Act (ranting %he Philippine roadcasting orporation A

    /ranchise %o onstr#ct, nstall, 6perate And Maintain Radio

    And %elevision roadcasting :tations Kithin %he Philippines,And /or 6ther P#rposes

    March 3+,

    1995.

    37 793 An Act (ranting %he e roadcasting o"pan' A /ranchise%o onstr#ct, nstall, 6perate And Maintain Radio And

    %elevision roadcasting :tations Kithin %he Philippines, And

    /or 6ther P#rposes

    March 3+,1995

    3 794 An Act (ranting %he ns#lar roadcasting :'ste", nc. A

    /ranchise %o nstall, 6perate And Maintain roadcasting

    :tations n %hePhilippines

    March 3+,

    1995

    39 79 An Act (ranting %he A&s>&n roadcasting orporation A/ranchise %o onstr#ct, nstall, 6perate And Maintain %elevision

    And Radio roadcasting :tations n %he Philippines, And /or

    6ther P#rposes

    March 3+,1995

    4+ 797 Rep#&lic Act -o. 797 An Act (ranting %he Paciic

    roadcasting :'ste", nc., A /ranchise %o onstr#ct, nstall,

    6perate And Maintain Radio And %elevision roadcasting:tations Kithin %he Philippines, And /or 6ther P#rposes

    March 3+,

    1995.

    41 799 Rep#&lic Act -o. 799 An Act (ranting %he entral atv, nc. A/ranchise %o sta&lish, onstr#ct, Maintain And 6perate /or

    o""ercial P#rposes a&le? o""#nit' Antennae %elevision

    :'ste"s n %he Philippines

    March 3+,1995.

    42 ++4 An Act (ranting %o Millennia %eleco""#nications orporation

    A /ranchise %o nstall, 6perate And Maintain

    %eleco""#nications :ervices Kithin %he Philippines Andnternational Points, And /or 6ther P#rposes

    April 27,.

    43 +27 An Act (ranting A /ranchise %o %he Daissar roadcasting-etwork, nc. 0D&ni, %o

    onstr#ct, nstall, sta&lish, 6perate, Manage And Maintain A

    -etwork 6 Radio And %elevision :tations An'where n %hePhilippines, And /or 6ther P#rposes

    Ma' 25,1995.

    44 +32 An Act (ranting %he Philippine Radio orporation A /ranchise%o onstr#ct, nstall, sta&lish, 6perate And Maintain

    o""ercial Radio :tations n %he Philippines

    C#ne 5,1995.

    45 ++ An Act (ranting %he Palawan roadcasting orporation A

    /ranchise %o nstall, onstr#ct, 6perate And Maintaino""ercial Radio And %elevision roadcasting :tations

    %hro#gho#t %he Philippines

    C#l' ,

    1995.

    4 +1 An Act (ranting %he Advanced Media roadcasting :'ste",

    nc., A /ranchise %o onstr#ct, nstall, 6perate And MaintainRadio And %elevision roadcasting :tations n %he Philippines

    C#ne 15,

    1995

    47 +3 An Act (ranting %he eacon o""#nications :'ste"s, nc., A/ranchise %o onstr#ct, nstall, sta&lish, 6perate And Maintain

    C#ne 15,1995

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    o""ercial Radio :tations n %he Philippines

    4 +4 An Act (ranting %he Paciic M#lti>Media o"pan', nc., A

    /ranchise %o onstr#ct, Maintain, 6perate And sta&lish

    o""ercial Radio And %elevision roadcasting :tations n %hePhilippines

    C#ne 19,

    1995.

    49 +5 An Act (ranting %he sla ell#lar o""#nications, nc., A/ranchise %o onstr#ct, Maintain, sta&lish And 6perate

    o""ercial Mo&ile And /i!ed Kireless %eleco""#nications

    :'ste" n %he Philippines

    C#ne 19,1995

    5+ + An Act (ranting %he sla Paging o"