Local Government Code of 1991
The Local Government Code, or Republic Act No. 7160, establishes the system and powers of provincial, city, municipal and barangay governments in the Philippines. It is the governing law on local governments. It also empowers local governments to enact local tax measures, including real property taxes. It further assures the local governments a share in the national internal revenue.
- To learn more about the Philippine legal system, visit the Philippine Legal Database of Filipiniana.net Digital Library.
- Full text of the Local Government Code of the Philippines. Accessed on 30 January 2008.