Article X — Local Government
Your Barangay, City, and Province Under the Constitution: Article X Explained
Government doesn't just happen in Manila. Article X of the 1987 Constitution decentralizes power to the provinces, cities, municipalities, and barangays — giving them genuine autonomy, their own tax powers, and a constitutional entitlement to a share of national taxes.
This is the constitutional foundation for the Local Government Code (RA 7160), the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM), and every barangay ordinance that governs your daily life.
What This Article Covers: Structure of LGUs (provinces, cities, municipalities, barangays), local autonomy, power to levy local taxes, NTA/IRA constitutional entitlement, Katarungang Pambarangay, autonomous regions (BARMM, CAR), and the Local Government Code.
Key sections at a glance
Local government units (LGUs)
Official constitutional text
The territorial and political subdivisions of the Republic of the Philippines are the provinces, cities, municipalities, and barangays. There shall be autonomous regions in Muslim Mindanao and the Cordilleras as hereinafter provided.
ELI5— what this means for you
The Philippines is divided into provinces, cities, municipalities, and barangays. All are 'local government units' (LGUs). They have their own elected officials (governor, mayor, barangay captain) and have the power to govern local affairs within the bounds set by Congress.
Territorial and political subdivisions
Official constitutional text
The territorial and political subdivisions shall enjoy local autonomy.
ELI5— what this means for you
LGUs are entitled to have their own governments, make local laws (ordinances), collect local taxes, and manage their own affairs. The State promotes genuine and meaningful local autonomy.
Local Government Code by Congress
Official constitutional text
The Congress shall enact a local government code which shall provide for a more responsive and accountable local government structure instituted through a system of decentralization with effective mechanisms of recall, initiative, and referendum, allocate among the different local government units their powers, responsibilities, and resources, and provide for the qualifications, election, appointment and removal, term, salaries, powers and functions and duties of local officials, and all other matters relating to the organization and operation of the local units.
ELI5— what this means for you
Congress must pass a Local Government Code that defines how LGUs are created, structured, and governed. This is RA 7160 (the Local Government Code of 1991) — still the governing law for LGUs today.
Each LGU has power to create its own revenue sources
Official constitutional text
Each local government unit shall have the power to create its own sources of revenues and to levy taxes, fees, and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local governments.
ELI5— what this means for you
LGUs can levy taxes, fees, and charges. Your barangay and city/municipality can impose local taxes — on businesses, property, and certain transactions. These fund local services.
Just share in national taxes (IRA/NTA)
Official constitutional text
Local government units shall have a just share, as determined by law, in the national taxes which shall be automatically released to them.
ELI5— what this means for you
LGUs are constitutionally entitled to a 'just share' of national tax collections. This is the Internal Revenue Allotment (IRA), now called the National Tax Allotment (NTA). LGUs cannot function without it. The SC's Mandanas ruling (2021) expanded the tax base used to compute NTA.
BARMM (formerly ARMM)
Official constitutional text
There shall be created autonomous regions in Muslim Mindanao and in the Cordilleras consisting of provinces, cities, municipalities, and geographical areas sharing common and distinctive historical and cultural heritage, economic and social structures, and other relevant characteristics within the framework of this Constitution and the national sovereignty as well as territorial integrity of the Republic of the Philippines.
ELI5— what this means for you
The Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) was created under RA 11054 (Bangsamoro Organic Law, 2018) to replace ARMM. BARMM has its own government (Bangsamoro Government) and Parliament, broader autonomy, and a Bangsamoro Basic Law.
What your local government can and cannot do
LGUs CAN
- —Pass local ordinances (within national law)
- —Levy local business taxes, real property tax, community tax
- —Issue permits and licenses (business, building, etc.)
- —Maintain local infrastructure
- —Mediate disputes (Katarungang Pambarangay)
- —Appropriate funds from their NTA share
LGUs CANNOT
- —Pass ordinances that contradict national law
- —Violate constitutional rights (Bill of Rights applies to LGUs too)
- —Impose taxes beyond what the LGC allows
- —Deny business permits for politically motivated reasons
- —Withhold Barangay assistance funds for political reasons
Mandatory section
For OFWs / Para sa OFW
Your home LGU matters as an OFW — it's where your family lives, where your property is taxed, and where you will return when you come home.
- Your family pays real property tax (RPT) to your city or municipality on your home or lot. OFW-related exemptions may apply under RA 8042 for certain properties.
- LGUs receive NTA/IRA that funds local services your family uses — healthcare, disaster relief, barangay programs. Advocate for better LGU spending by staying informed even from abroad.
- If you are an OFW returning home, your local government's PESO (Public Employment Service Office) can connect you to livelihood programs and local job opportunities.
- Your local barangay can issue certificates of residency needed for various transactions — your family can process these on your behalf with a Special Power of Attorney (SPA).
- OWWA regional welfare offices can coordinate with your LGU for emergency assistance during crises. Contact DMW or OWWA at owwa.gov.ph.
Real Filipino scenario
Aling Rosa, 58, sari-sari store owner
Aling Rosa's barangay has been using 'barangay development funds' for unexplained purposes, and the barangay captain refuses to publish a report of how the money was spent. She wants to hold the captain accountable.
What Aling Rosa should do
- Attend the next Barangay Assembly and formally request financial reports
- File a written request for the Statement of Receipts and Expenditures with the Barangay Secretary
- If refused, file a complaint with the DILG Regional Office (dilg.gov.ph)
- Request a COA audit of the barangay at coa.gov.ph
- If there is evidence of theft or misuse, file a complaint with the Ombudsman at ombudsman.gov.ph
What most Filipinos get wrong about this
MythYour barangay captain has unlimited authority in your community.
Truth: Barangay captains are elected officials with specific powers under RA 7160 (Local Government Code). They cannot arrest people, impose taxes beyond what the LGC allows, or override national laws. Their main role is local governance, dispute settlement (through the Katarungang Pambarangay), and barangay administration.
MythCities can pass any law they want.
Truth: Local ordinances can only cover matters not already preempted by national law and must be consistent with the Constitution. The Sanggumyang Panlungsod (City Council) can legislate for local affairs, but city ordinances that contradict national law are void.
MythLGUs receive budget from the President.
Truth: LGUs receive their NTA (National Tax Allotment, formerly IRA) as a constitutional entitlement — automatically released from the national government. The President cannot withhold it as a political tool. The 2021 Mandanas ruling significantly increased LGU allotments.
MythBARMM has completely separate laws from the rest of the Philippines.
Truth: BARMM has its own Bangsamoro Parliament and laws, but the national Constitution still applies. BARMM laws cannot contradict the 1987 Constitution or national laws on foreign affairs, national defense, etc.
How to engage your local government
Know your barangay's Katarungang Pambarangay (KP) for disputes
Minor disputes between neighbors, family members, or community members are first mediated at the barangay level through the KP. This is free and mandatory before you can file most civil cases in court. Your barangay captain or Lupon ng Tagapamayapa handles this.
Attend your barangay assembly and town hall meetings
Barangay assemblies are constitutionally mandated public meetings. You have the right to attend, participate, and ask questions about your barangay's budget and programs. Held twice a year minimum.
Check your LGU's use of NTA funds
LGU financial statements are public. Request the Annual Budget and Financial Report from your city or municipal government. COA also publishes LGU audit reports at coa.gov.ph.
File complaints against LGU officials
For misconduct by local officials (mayor, governor, barangay captain), file complaints with: DILG (dilg.gov.ph) for administrative cases, Office of the Ombudsman (ombudsman.gov.ph) for corruption cases, or CSC for civil service violations.
Challenge illegal local ordinances
If your city or municipality passes an ordinance that violates national law or your constitutional rights, you can challenge it in court (Regional Trial Court) or petition DILG to invalidate it.
Frequently asked questions
Can my mayor impose a curfew?
Yes, within limits. LGUs can impose curfews under their police power for legitimate public safety reasons (e.g., a curfew for minors). But curfews cannot violate constitutional rights (freedom of movement, due process). Courts have struck down broadly written curfew ordinances that had no exceptions for legitimate activities.
What is the Katarungang Pambarangay and do I have to use it?
The KP is the barangay-level dispute resolution system under RA 7160. For most civil disputes and minor criminal matters between residents of the same barangay, you MUST go through KP mediation first before filing a court case. Skipping KP can result in your case being dismissed. It is free and usually resolved in weeks.
How is the NTA (formerly IRA) computed?
Post-Mandanas (2021 SC ruling), the NTA is 40% of all national taxes — not just internal revenue taxes. This significantly increased LGU allotments. The share is divided among provinces (23%), cities (23%), municipalities (34%), and barangays (20%).
What is BARMM and how is it different from other regions?
The Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) has its own Parliament (Bangsamoro Parliament), its own laws (Bangsamoro Basic Law), and broader autonomy than regular LGUs. Created by RA 11054 (2018), it replaced ARMM. The national Constitution still applies, but BARMM has more self-governance than any other region.
Sources
- 01.1987 Philippine Constitution, Article X — Official Gazette of the Philippines
- 02.Republic Act No. 7160 — Local Government Code of 1991
- 03.Republic Act No. 11054 — Bangsamoro Organic Law (2018)
- 04.Department of the Interior and Local Government — dilg.gov.ph
About the author
Written by Irvin Abarca with research support from Claude AI. Irvin is the founder of BatasKo, based in Dumaguete City.
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