internal revenue allotment

7/25/2019 Internal Revenue Allotment

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The Internal Revenue Allotment(IRA) is a local government units (LGU) share of revenues from

thePhilippine national government. Provinces, inepenentcities, component cities, municipalities,

an!aranga"seach get a separate allotment.

The allotment is largel" !ase upon the t"pe of government the" are an a formula !ase upon their

lan area an population. #ection $%& of the Local Government 'oeof the Philippines(RA *+)

sets up the formula for the istri!ution of the allotment.

All or nearl" all of the revenue that a local government has to spen comes from their IRA, though

some local governments also have aitional local sources of revenue such aspropert" taesan

government fees. T"picall" for municipalities, the IRA accounts for -+ of total revenues. #ince

cities have more sources of local revenues, their IRA ranges from /+ to + of their total !uget.

A portion of each local government unit0s allotment is set asie their#angguniang 1a!ataan(#1) or

"outh council.

The IRA is automaticall" release to each local government unit an ma" not !e hel !ac2 !" the

national government for an" reason, ecept in the etreme case of an 3unmanagea!le pu!lic sector

eficit3, in 4hich case the allotment ma" !e a5uste !ut provie it not !e set to 3!e less than thirt"

percent (6+) of the collection of national internal revenue taes of the thir fiscal "ear preceing

the current fiscal "ear3.78
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(Reirecte fromLocal government unit)

Philippines

This article is part of a series on the

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v

t

e

The Philippines ivie into municipalities an cities.

Local governmentin the Philippinesis ivie into four levels;

. Autonomous regions

$. Provincesancities inepenent from a province

6. 'omponent cities anmunicipalities

&.


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All ivisions !elo4 the regional level are calle 3local government units (LGUs).3

Accoring to the 'onstitution,the LGUs 3shall en5o" local autonom"3, an in 4hich the presienteercises 3general supervision3.'ongressenacte theLocal Government 'oe of --34hich shallprovie for a more responsive an accounta!le local government structure institute through as"stem ofecentrali=ation4ith effective mechanisms ofrecall, initiative,anreferenum,allocateamong the ifferent local government units their po4ers, responsi!ilities, an resources, an proviefor the >ualifications, election, appointment an removal, term, salaries, po4ers an functions anuties of local officials, an all other matters relating to the organi=ation an operation of localunits.378

Contents

7hie8

Levels of local government

o .Autonomous regions

o .$Provinces

o .6'ities

o .&?unicipalities

o ./


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'urrentl", onl" one autonomous region eists; theAutonomous Region in ?uslim?inanao(AR??). In $++, a ple!isciteconfirme the previous composition of the autonomousregion, an ae


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the#upreme 'ourt of the Philippines. The LGUs have control of the eecutive an legislative!ranch.

The eecutive !ranch is compose of the regional governor for the autonomous region, governor forthe provinces, ma"or for the cities an municipalities, an the !aranga" captain for the !aranga"s. 7$8

The legislative !ranch is compose of the Regional Legislative Assem!l"for the autonomous region,

the#angguniang Panlala4igan(provincial assem!l") for the provinces, #angguniang Panlungso(cit" assem!l") for the cities, #angguniang


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Presi!ent of the provincial chapter of the League of+ouncilors

Presi!ent of the provincial fe!eration of

the "angguniang 6abataan

"ectoral representatives

+ity"angguniangPanlungso!

varies# as of2//0[4]

$anila &% councilors# % electe! from each!istrict

7avao +ity24 councilors# 3 electe! fromeach !istrict

8ue9on +ity 24 councilors# % electe! fromeach !istrict

Antipolo# +agayan !e Oro#[:]+ebu+ity# $a.ati# $untinlupa#Para;a


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$unicipality"angguniang'ayan

varies

Pateros# $etro $anila 2 councilors# %electe! from each !istrict

All other municipalities 3 councilors#electe! at-large

Presi!ent of the municipal chapter of the Liga ngmga 'arangay

Presi!ent of the municipal fe!eration of the"angguniang 6abataan

"ectoral representatives

5ice mayor

'arangay

"angguniang'arangay

0 members electe! at-large

"angguniang 6abataan chairperson

'arangaycaptain

"angguniang6abataan 0 members electe! at-large

"angguniang6abataanchairperson

AR?? assem!l" istricts are similar in territorial composition of congressional istricts, ecept forthe


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Provinces

?overnor 2& years ol! on election !ay[%]

5ice governor "ame as governor

"angguniang Panlalawiganmember

"ame as governor

ighly urbani9e! cities

$ayor "ame as governor

5ice mayor "ame as governor

"angguniang Panlungso!member (+ouncilor,

"ame as governor

*n!epen!ent component an!component cities

$ayor 2 years ol! on election !ay

5ice mayor"ame as in!epen!ent component an!component city mayor[%]

"angguniang Panlungso!member (+ouncilor,

"ame as in!epen!ent component an!component city mayor

$unicipalities

$ayor"ame as in!epen!ent component an!component city mayor

5ice mayor"ame as in!epen!ent component an!component city mayor

"angguniang 'ayan member(+ouncilor,

"ame as in!epen!ent component an!component city mayor

'arangay 'arangay captain 3 years ol! on election !ay
https://en.wikipedia.org/wiki/Local_government_in_the_Philippines#cite_note-code-6https://en.wikipedia.org/wiki/Local_government_in_the_Philippines#cite_note-code-6https://en.wikipedia.org/wiki/Local_government_in_the_Philippines#cite_note-code-6https://en.wikipedia.org/wiki/Local_government_in_the_Philippines#cite_note-code-6


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'arangay .agawa! "ame as barangay captain

"angguniang 6abataan

chairperson

: to 2 years ol! on election !ayB

"angguniang 6abataan member"ame as "angguniang 6abataanchairpersonB

a #angguniang 1a!ataan official 4ho has surpasse $ "ears of age 4hile in office is allo4e toserve for the rest of the term. 7$8

#""ices that are common to municipalities$ cities an! provinces7eit8

There are $+ offices in a government, 4hether it0s municipal, cit" or provincial. There are somemanator" an optional offices to the government.

!ffice ead"unicipalit

y

Cit

y

Provinc

e

Office of the "ecretary to the "anggunian"ecretary to the"anggunian

C C C

TreasurerDs Office Treasurer C C C

AssessorDs Office Assessor C C C

Accounting Office Accountant C C C

'u!get Office 'u!get Officer C C C

Planning an! 7evelopment OfficePlanning an!7evelopment+oor!inator

C C C

EngineerDs Office Engineer C C C
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ealth Office ealth Officer C C C

Office of the +ivil Registry +ivil Registrar C C F

Office of the A!ministrator A!ministrator C C C

Office of the Legal "ervices Legal Officer G C C

Office of Agricultural "ervicesHOffice of theAgriculturist

Agriculturist G G C

(Office of, "ocial Ielfare an! 7evelopmentOffice

"ocial Ielfare an!7evelopment Officer

G C C

(Office of, Environment an! 1aturalResources Office

Environment an! 1aturalResources Officer

G G G

Office of Architectural Planning an! 7esign Architect G G G

Office of Public *nformation *nformation Officer G G G

Office for the 7evelopment of+ooperativesH+ooperatives 7evelopmentOffice

+ooperatives Officer F G G

Population Office Population Officer G G G

5eterinary OfficeHOffice of 5eterinary "ervices 5eterinarian F C C

(Office of, ?eneral "ervices Office ?eneral "ervices Officer F C C

Legen!%

&E Mandatory


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'E ptional

E !ot Applicable

ource%"ocal #overnment Code of $%%$7-8

Official Duties7eit8

Among the social services an facilities that local government shoul provie, as stipulate in#ection of the Local Government 'oe, are the follo4ing;

facilities an research services for agriculture an fisher" activities, 4hich inclue seeling

nurseries, emonstration farms, an irrigation s"stemsC

health services, 4hich inclue access to primar" health care, maternal an chil care, an

meicines, meical supplies an e>uipmentC

social 4elfare services, 4hich inclue programs an pro5ects for 4omen, chilren, elerl",

an persons 4ith isa!ilities, as 4ell as vagrants, !eggars, street chilren, 5uvenile elin>uents,

an victims of rug a!useC

information services, 4hich inclue 5o! placement information s"stems an a pu!lic li!rar"C

a soli 4aste isposal s"stem or environmental management s"stemC

municipalHcit"Hprovincial !uilings, cultural centers, pu!lic par2s, pla"grouns, an sports

facilities an e>uipmentC

infrastructure facilities such as roas, !riges, school !uilings, health clinics, fish ports,

4ater suppl" s"stems, sea4alls, i2es, rainage an se4erage, an traffic signals an roa

signsC

pu!lic mar2ets, slaughterhouses, an other local enterprisesC

pu!lic cemeter"C

tourism facilities an other tourist attractionsC an

sites for police an fire stations an su!stations an municipal 5ail.

Creation and modification of LGUs7eit8

As a matter of principle, higher legislative entities have the po4er to create, ivie, merge, a!olish,or su!stantiall" alter !ounaries of an" lo4erElevel LGU through a la4 or !" an orinance, all su!5ectto approval !" a ma5orit" of the votes cast in a ple!iscite to !e conucte !" the'ommission onlections('@?L') in the local government unit or units irectl" affecte.7$8The Local Government'oe has also set re>uisites for creating local government units. 7$8A summar" can !e foun in theta!le !elo4;

LGU Area Population 'ncome Legislative bodies that can
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create( merge( abolish or

substantially alter the

boundaries of the LGU

Province2#/// suirements is sufficientThe AR?? Regional Assem!l" 4as conferre !" 'ongress (through Article JI, #ection - ofRepu!lic Act -+/&7%8) the po4er to create or moif" lo4erElevel LGUs uner its 5urisiction, incluingprovinces an cities. Ko4ever, the #upreme 'ourt0s ecision on the unconstitutionalit"of the no4E

efunct province of #hariff 1a!unsuan78

has effectivel" confine the regional assem!l"0s po4ers tocreating or moif"ing onl" municipalities an !aranga"s.
https://en.wikipedia.org/wiki/Philippine_pesohttps://en.wikipedia.org/wiki/Congress_of_the_Philippineshttps://en.wikipedia.org/wiki/Philippine_pesohttps://en.wikipedia.org/wiki/Local_government_in_the_Philippines#cite_note-10https://en.wikipedia.org/wiki/Philippine_pesohttps://en.wikipedia.org/wiki/Metro_Manilahttps://en.wikipedia.org/wiki/Metro_Manilahttps://en.wikipedia.org/wiki/Metro_Manilahttps://en.wikipedia.org/wiki/Local_government_in_the_Philippines#cite_note-ra9054-8https://en.wikipedia.org/wiki/Supreme_Court_of_the_Philippineshttps://en.wikipedia.org/wiki/Supreme_Court_of_the_Philippineshttps://en.wikipedia.org/wiki/Sema_v._COMELEChttps://en.wikipedia.org/wiki/Shariff_Kabunsuanhttps://en.wikipedia.org/wiki/Shariff_Kabunsuanhttps://en.wikipedia.org/wiki/Local_government_in_the_Philippines#cite_note-shk-11https://en.wikipedia.org/wiki/Philippine_pesohttps://en.wikipedia.org/wiki/Congress_of_the_Philippineshttps://en.wikipedia.org/wiki/Philippine_pesohttps://en.wikipedia.org/wiki/Local_government_in_the_Philippines#cite_note-10https://en.wikipedia.org/wiki/Philippine_pesohttps://en.wikipedia.org/wiki/Metro_Manilahttps://en.wikipedia.org/wiki/Metro_Manilahttps://en.wikipedia.org/wiki/Local_government_in_the_Philippines#cite_note-ra9054-8https://en.wikipedia.org/wiki/Supreme_Court_of_the_Philippineshttps://en.wikipedia.org/wiki/Sema_v._COMELEChttps://en.wikipedia.org/wiki/Shariff_Kabunsuanhttps://en.wikipedia.org/wiki/Local_government_in_the_Philippines#cite_note-shk-11

internal revenue allotment

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