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Ra 7160: Local Government Code of 1991

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Slide 1 | | It is the bible for local government administration in the Philippines.Signed into law by the President of the Ph on Oct 10 1991 and took effect on Jan 1 1992The code does not apply in the ARMM, being an autonomous region, it has its own local government code.Consists of 536 sections divided into 4 books: Book 1 – policy statements, principles, processes and mechanisms for effective local governance Book 2 – taxing powers and other revenue raising powers and the corresponding administrative structures and processes necessary in the exercise of such powers Book 3 – details the local government structure and powers and duties of elective officials Book 4 – contains the transitory provisions that will effect the smooth implementation of the CodeIt sought to decentralized the Phil State. Decentralization is the transfer of power and authority from the central institution to the lower or local levels of a government system. Three main forms of Decentralization: Devolution refers to political or territorial decentralization wherein local governments are empowered for self- governance. Deconcentration is administrative decentralization and involves the delegation of responsibility of the central government agencies to the provincial, city and municipality governments and regional bodies. Debureaucratization is also the transfer of public functions and responsibilities but the transfer is made to the private sector and non-government organizations, not to local government units. | Slide 2 | | According to Section 129: Each local government unit shall exercise its power to create its own sources of revenue and to levy taxes, fees and charges subject to the provisions herein, consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local government units. | Slide 3 | | | Slide 4 | | Under

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