IRR OF BAA NO. 49

IMPLEMENTING RULES AND REGULATIONS OF THE BANGSAMORO LOCAL GOVERNANCE CODE OF 2023 (BANGSAMORO AUTONOMY ACT NO. 49) RULE I PRELIMINARY PROVISIONS ARTICLE 1. Title. – These Rules shall be known and cited as the Rules and Regulations Implementing the Bangsamoro Local Governance Code of 2023. ARTICLE 2. Scope of Application. – These Rules shall apply to the following: All provinces, cities, municipalities, barangays, and such other political subdivisions as may be created by law; and officials, ministries, offices, agencies, and other government instrumentalities including government-owned and -controlled corporations (GOCCs) within the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) to the extent provided in the Code. ARTICLE 3. Declaration of Policy. – It is hereby declared the policy of the Bangsamoro Government: 1. That its territorial and political subdivisions shall enjoy genuine and meaningful local autonomy and self-governance to enable them to attain full development as self-reliant communities and become effective partners in the attainment of holistic Bangsamoro development. Toward this end, the Bangsamoro Government, pursuant to the principles of moral governance, shall provide for a more responsive and accountable local government structure instituted through a system of decentralization whereby constituent local government units shall be given more powers, authority, responsibilities, and resources in a gradual and systematic approach. The process of decentralization shall proceed from the Bangsamoro Government to its constituent local government units. 2. To ensure accountability of local government units through the institution of effective mechanisms of recall, initiative, referendum, and administrative supervision. 3. For ministries, offices, and agencies to conduct periodic public consultations with the appropriate local government units, non-governmental and people’s organizations, and other concerned sectors of the community in relation to any project or program for implementation in their respective jurisdictions. For this purpose, existing and future regional mechanisms such as the Bangsamoro Economic and Development Council (BEDC) shall be optimized. 4. That programs and projects funded by the national government, as well as national policies and standards, for implementation in constituent local government units of the BARMM shall be governed by policies on mandatory consultation and coordination with the Bangsamoro Government, subject to any 1|Page

prior or subsequent agreement in the Intergovernmental Relations Body, in accordance with Republic Act (R.A.) No. 11054, otherwise known as the “Organic Law for the Bangsamoro Autonomous Region in Muslim Mindanao.” 5. That the BARMM Parliament exercises legislative authorities over constituent local government units, which include but are not limited to the following: a. Defining herein the power and manner of the exercise of general supervision of the Chief Minister over the officials of the local government units, including the administrative jurisdiction over disciplinary actions, among others; b. Legislating, through this Code, the framework of the devolution of powers, functions, services, and facilities and establishing the delineation of coordinative relations between the ministries, offices, and agencies of the Bangsamoro Government and the constituent local government units; and c. Setting up the revenue generation and wealth distribution and sharing regimes of the local government units, including the applicable fund sharing and transfers and the provision of other technical and financial assistance and augmentation from the Bangsamoro Government to the local government units and between and among the local government units themselves. Nothing herein shall be construed to prevent the constituent local government units from accessing or receiving resources, programs, and projects from sources other than those provided by the Bangsamoro Government. ARTICLE 4. General Welfare. - Every LGU shall exercise the powers expressly granted, those necessarily implied therefrom, as well as powers necessary, appropriate, or incidental for its efficient and effective governance, those not otherwise prohibited by any statute or regional law, and those which are essential to the promotion of the general welfare. Within their respective territorial jurisdictions, LGUs shall ensure and support, among other things, the preservation and enrichment of culture, promote health and safety, enhance the right of the people to a balanced ecology, encourage and support the development of appropriate and self-reliant scientific and technological capabilities, improve public morals, enhance economic prosperity and social justice, promote full employment among their residents, maintain peace and order, and preserve the comfort and convenience of their inhabitants. ARTICLE 5. Definitions of Terms. The specific terms as used in this IRR shall have the following meanings: 1. Acquisition Cost – Refers to newly-acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the 2|Page

machinery to its present owner, plus the cost of transportation, handling, and installation at the present site; 2. Actual Use – Refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof; 3. Ad Valorem Tax – Refers to a levy on real property determined on the basis of a fixed proportion of the value of the property; 4. Agricultural Land – Refers to land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aquacultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial, or industrial land; 5. Annual Budget – Refers to a financial plan embodying the estimates of income and expenditures for one (1) fiscal year; 6. Appraisal – Refers to the act or process of determining the value of property as of a specific date for a specific purpose; 7. Appropriation – Refers to an authorization made by ordinance, directing the payment of goods and services from local government funds under specified conditions or for specific purposes; 8. Assessment – Refers to the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties; 9. Assessment Level – Refers to the percentage applied to the fair market value to determine the taxable value the property; 10. Assessed Value – Refers to the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; 11. BEDC – Refers to the Bangsamoro Economic and Development Council; 12. Boundary Dispute – Refers to when a portion or the whole of the territorial area of an LGU is claimed by two or more LGUs; 13. Budget Document – Refers to the instrument used by the local chief executive to present a comprehensive financial plan to the sanggunian concerned; 14. Capital Outlays – Refer to appropriations for the purchase of goods and services, the benefits of which extend beyond the fiscal year and which add to the assets of the local government unit concerned, including investments in public utilities such as public markets and slaughterhouses; 15. Commercial Land – Refers to land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land; 16. Continuing Appropriations – Refer to an appropriation available to support obligations for a specified purpose or projects, such as those for the construction of physical structures or for the acquisition of real property or equipment, even when these obligations are incurred beyond the budget year; 17. Current Operating Expenditures – Refer to appropriations for the purchase of goods and services for the conduct of normal local government operations within the fiscal year, including goods and services that will be used or consumed during the budget year; 18. Depreciated Value – Refers to the value remaining after deducting depreciation from the acquisition cost; 3|Page

19. Devolution – refers to the act by which the Bangsamoro Government confers power and authority upon the various constituent local government units to perform specific functions and responsibilities; 20. Economic Life – Refers to the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; 21. Expected Results – Refer to the services, products, or benefits that will accrue to the public, estimated in terms of performance measures or physical targets; 22. Fund – Refers to a sum of money, or other assets convertible to cash, set aside for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations, and constitutes an independent fiscal and accounting entity; 23. Fair Market Value – Refers to the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy; 24. Improvement – Refers to a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty, or utility, or to adapt it for new or further purposes. 25. Income – Refers to all revenues and receipts collected or received forming the gross accretions of funds of the local government unit; 26. Indigenous Peoples – Refer to a group of people or homogenous societies identified by self-ascription and ascription by others, who have continuously lived as organized community on communally bounded and defined territory, and who have, under claims of ownership since time immemorial, occupied, possessed and utilized such territories, sharing common bonds of language, customs, traditions and other distinctive cultural traits, or who have, through resistance to political, social and cultural inroads of colonization, non-indigenous religions and cultures, became historically differentiated from the majority of Filipinos. ICCs/IPs shall likewise include peoples who are regarded as indigenous on account of their descent from the populations which inhabited the country, at the time of conquest or colonization, or at the time of inroads of non-indigenous religions and cultures, or the establishment of present state boundaries, who retain some or all of their own social, economic, cultural and political institutions, but who may have been displaced from their traditional domains or who may have resettled outside their ancestral domains; 27. Local Initiative - Refers to the legal process whereby the registered voters of a local government unit may directly propose, enact, or amend any ordinance. 28. Local Referendum – Refers to the legal process whereby the registered voters of the local government units may approve, amend, or reject any ordinance enacted by the sanggunian; 29. LGUs directly affected - Refers to local government units (LGUs) involved in the process of creation, conversion, division, merger, abolition, or substantial alteration of boundaries of LGUs, particularly LGUs that have residents who will be economically dislocated because of the process 30. MOAs – Refers to Ministries, Offices, or Agencies; 31. Moral Governance – Refers to the set of rules, practices, and processes completely devoid of all the evils of graft and corruption, and explicitly driven by 4|Page

the moral principles of utmost dedication, devotion, honesty, justice, and integrity; 32. Obligations – Refer to an amount committed to be paid by the local government unit for any lawful act made by an accountable officer for and in behalf of the local unit concerned; 33. OCM – Refers to the Office of the Chief Minister; 34. Personnel Services – Refer to appropriations for the payment of salaries, wages and other compensation of permanent, temporary, contractual, and casual employees of the local government unit; 35. Purok – Refers to a division within a barangay, consisting of at least twenty (20) households, which serves as a unit for delivering services and administration; 36. Principle of Subsidiarity – Refers to a degree of independence for a lower authority in relation to a higher body or for a local authority in relation to central government. 37. Receipts – Refer to income realized from operations and activities of the local government or are received by it in the exercise of its corporate functions, consisting of charges for services rendered, conveniences furnished, or the price of a commodity sold, as well as loans, contributions, or aids from other entities, except provisional advances for budgetary purposes; 38. Revenue – Refers to income derived from the regular system of taxation enforced under authority of law or ordinance, and, as such, accrue more or less regularly every year; 39. Second civil degree of consanguinity or affinity - Refers to relatives from parents, children, spouse, to grandparents, siblings, grandchildren, parents-in-law, and daughter or son-in-law; 40. Settler Communities – Refer to those who are not native inhabitants of the Bangsamoro Autonomous Region, but who came to permanently reside therein as part of the Philippine Government’s resettlement programs or who voluntarily opted to migrate thereto, as well as their descendants who continue to reside in the Bangsamoro. ARTICLE 6. Operative Principles of Decentralization. - The formulation and implementation of policies and measures on local autonomy shall be guided by the following operative principles: 1. There shall be an effective and systematic allocation among the different constituent local government units of their respective powers, functions, responsibilities, and resources; 2. Under the Principle of Subsidiarity and subject to relevant statutes and regional laws, constituent local government units are in a better position to identify and address local concerns because of their superior competence in local matters; 3. There shall be established in every constituent local government unit an accountable, efficient, and dynamic organizational structure and operating mechanism that will meet the priority needs and service requirements of its communities; 4. Local officials and employees whose salaries are fully charged against the local funds shall, unless otherwise provided under the Code, be appointed by the 5|Page

governor, mayor, or punong barangay, or the vice governor or vice mayor, as the case may be, according to merit and fitness, and may only be removed for cause, subject to the Bangsamoro Autonomy Act (BAA) No. 17, otherwise known as the “Bangsamoro Civil Service Code (BCSC)”, and other civil service laws, rules, and regulations; 5. The vesting of duty, responsibility, and accountability in constituent local government units shall be accompanied by provision for reasonably adequate resources to discharge their powers and effectively carry out their functions. Hence, they shall have the power to create and broaden their own sources of revenue, and the right to a just share in the national taxes and an equitable share in the proceeds of the utilization and development of the natural resources within their respective areas; 6. The BARMM with respect to constituent provinces, independent component cities, and highly-urbanized cities, the provinces with respect to component cities and municipalities, and the cities and municipalities with respect to component barangays, shall ensure that the acts of their constituent units are within the scope of their prescribed powers and functions. Correspondingly, the Ministry of the Interior and Local Government (MILG) shall ensure faithful compliance by the constituent local government units with their obligations through the proper use of their prescribed powers and accomplishment of their functions; 7. Constituent local government units may group themselves, consolidate or coordinate their efforts, services, and resources for purposes of promoting the general welfare and the common good; 8. The capabilities of constituent local government units in the BARMM, especially the municipalities and barangays, shall be strengthened by providing them with opportunities to participate actively in the implementation of regional policies, programs, and projects; 9. There shall be a continuing mechanism to enhance local autonomy not only by legislative enabling acts but also by administrative and organizational reforms; 10. Constituent local government units shall share with the Bangsamoro Government the responsibility in the management and maintenance of ecological balance within their territorial jurisdiction, subject to the provisions of the Code and national and regional policies; 11. Effective mechanisms for ensuring the accountability of constituent local government units to their respective constituents shall be strengthened in order to upgrade continually the quality of local leadership; 12. The realization of local autonomy shall be facilitated through improved coordination of the regional government policies and programs and extension of adequate financial, technical, and material assistance to less developed and deserving constituent local government units; 13. The participation of the private sector in local governance, particularly in the delivery of basic services, shall be strengthened to ensure the viability of local autonomy as a primary regional strategy for sustainable Bangsamoro development; and 14. The Bangsamoro Government shall ensure that gradual decentralization contributes to the continuing improvement of the performance of constituent local government units and the quality of life of the Bangsamoro people. 6|Page

ARTICLE 7. Non-Diminution of Privileges of Constituent Local Government Units. - The constituent local government units shall continue to enjoy the following privileges, entitlements, and rights under Republic Act No. 7160, or the Local Government Code of 1991, as amended, and other existing laws, namely: 1. Local autonomy, which includes both administrative autonomy and fiscal autonomy; 2. Dual capacities, i.e., governmental or public, and proprietary or private; 3. Power to enact ordinances within their territorial jurisdiction; 4. Devolved powers under the Local Government Code of 1991 and other statutes; 5. Validity of existing and subsisting ordinances promulgated prior to the adoption of the Bangsamoro Local Governance Code and this IRR; and 6. Such other privileges, entitlements, and rights under existing laws and regulations. ARTICLE 8. Rules of Interpretation – In the interpretation of the provisions of the Code, the following rules shall apply: 1. Any provision on a power of a constituent local government unit shall be liberally interpreted in its favor, and in case of doubt, any question thereon shall be resolved in favor of devolution of powers and of the lower local government unit. Any fair and reasonable doubt as to the existence of the power shall be interpreted in favor of the constituent local government unit concerned; 2. In case of doubt, any tax ordinance or revenue measure shall be construed strictly against the LGU enacting it, and liberally in favor of the taxpayer. Any tax exemption, incentive, or relief granted by any LGU pursuant to the provisions of the Code shall be construed strictly against the person claiming it; 3. The general welfare provisions shall be liberally interpreted to give more powers to constituent local government units in maintaining peace, order, and security, and accelerating economic development and upgrading the quality of life for the people in the community; and 4. In the resolution of controversies arising under the Code where no legal provision or jurisprudence applies, the customs and traditions in the place where the controversies take place may be resorted to. ARTICLE 9. Conflict of Laws. – When there is a conflict between one policy and another, the following rules shall be observed: 1. Regional Laws enacted by the Parliament shall prevail over ordinances enacted by constituent local government units; 2. Executive Orders and Rules issued by the Chief Minister and BARMM Ministries enacted pursuant to Regional Laws shall prevail over ordinances, executive orders, and rules adopted by the constituent local government units; 7|Page

3. Provincial ordinances enacted by the Sangguniang Panlalawigan shall prevail over ordinances enacted by the Sangguniang Panlungsod and Bayan of component local government units; and 4. City and municipal ordinances enacted by the Sangguniang Panlungsod and Bayan shall prevail over ordinances enacted by the Sangguniang Barangays. RULE II GENERAL POWERS AND ATTRIBUTES OF LOCAL GOVERNMENT UNITS ARTICLE 10. Creation, Conversion, Division, Merger, Abolition of LGUs 1. The Parliament may create, divide, merge, abolish, convert, or substantially alter the boundaries of municipalities or barangays in accordance with a law enacted by the Parliament; 2. The Sangguniang Panlalawigan or the Sangguniang Panlungsod may create, divide, merge, abolish, or substantially alter the boundaries of constituent barangays in accordance with an ordinance enacted by it; and 3. The municipalities or barangays thus created, divided, merged, or whose boundaries are substantially altered shall be entitled to their appropriate share in the national taxes or National Tax Allotment (NTA), Provided, that it shall be approved in a plebiscite by a majority of the votes cast both by the qualified voters in the newly created barangay or municipality and those from the mother barangay or municipality. ARTICLE 11. Beginning of Corporate Existence of LGUs. - When a new local government unit is created, its corporate existence shall commence upon the election and qualification of its chief executive and a majority of the members of its sanggunian or upon their appointments made by the Chief Minister, unless some other time is fixed by the law or ordinance creating the same. ARTICLE 12. Creating or Converting an LGU. – As a general rule, the creation of an LGU or its conversion from one level to another shall be based on the following verifiable indicators of viability and projected capacity to provide services: 1. Income — which must be sufficient, based on acceptable standards, to provide for all essential government facilities and services and special functions commensurate with the size of its population, as expected of the LGU concerned. 2. Population — which shall be the total number of inhabitants within the territorial jurisdiction of the LGU concerned. 3. Land area — which must be contiguous, unless it comprises two (2) or more islands or is separated by an LGU independent of the others; properly identified by metes and bounds with technical descriptions; and sufficient to provide for such basic services and facilities to meet the requirements of its populace. 8|Page

ARTICLE 13. Verification of Indicators for Creation or Conversion. – Compliance with the foregoing indicators shall be attested by: 1. The Department of Finance through the Bureau of Local Government Finance (BLGF) as to the income requirement in the case of provinces and cities, and the provincial treasurer in the case of municipalities and barangays; 2. The Philippine Statistics Authority (PSA) as to the population requirement; and 3. The Ministry of Environment, Natural Resources and Energy (MENRE) as to the land area requirement. ARTICLE 14. Plebiscite Requirement. – 1. No creation, conversion, division, merger, abolition, or substantial alteration of boundaries of LGUs shall take effect unless approved by a majority of the votes cast in a plebiscite called for the purpose in the political unit or units directly affected which includes those who will be economically dislocated and is based on plurality of units. 2. The plebiscite shall be conducted by the Bangsamoro Electoral Office (BEO) of the Commission on Elections (COMELEC) within one hundred twenty (120) days from the effectivity of the law or ordinance prescribing such action unless said law or ordinance fixes another date. 3. The BEO may conduct an intensive information campaign in the political units concerned at least twenty (20) days prior to the plebiscite, in the case of provinces, cities, and municipalities; and ten (10) days, in the case of barangays. The BEO of the COMELEC may seek the assistance of regional and local government officials, mass media, MOAs, and other interested parties. RULE III THE BARANGAY ARTICLE 15. Manner of Creation of Barangay. - A barangay may be created, divided, merged, abolished, or its boundary substantially altered by law or by ordinance enacted by the Bangsamoro Parliament, the sangguniang panlalawigan or the sangguniang panlungsod, subject to approval by a majority of the votes cast in a plebiscite to be conducted by the COMELEC through the BEO in the LGUs directly affected within such period as may be determined by the law or ordinance creating the said barangay. 1. Creation of barangays by the Bangsamoro Parliament shall require prior recommendation of the sangguniang panlalawigan, sangguniang bayan, or sanggunian panglungsod concerned. 2. Creation of barangays by the Sangguniang Panlalawigan shall require prior recommendation from the Sanggunian Bayan concerned. 9|Page

All expenses incidental to the creation shall be borne by the petitioners. ARTICLE 16. Requirements for Creation. - A barangay shall not be created unless the following requisites are present: 1. A population not less than two thousand (2,000) inhabitants as certified by the PSA. The creation of a barangay shall not reduce the population of the original barangay or barangays to less than the prescribed minimum; 2. A land area which must be contiguous, unless comprised by two (2) or more islands. The territorial jurisdiction of a barangay sought to be created shall be properly identified by metes and bounds or by more or less permanent natural boundaries; and 3. The donation to the barangay of a lot with an area of not less than one thousand five hundred (1,500) square meters for the construction of a permanent government center like the barangay hall, health center, daycare center, multi- purpose hall, and similar others. Provided, That when the donor is the local government unit creating the said barangay or the Parliament, the donation shall form part of the ordinance or law therefor. Provided, further, That when the donor is other than the said local government unit or the Parliament, the donation shall be made to such local government unit or the Parliament, conditioned on the actual creation of the barangay and the transfer of the lot to the newly-created barangay formalized by the Transfer Certificate of Title and registration of the Deed of Transfer in the Register of Deeds. Provided, finally, That the technical description of the donated lot shall be included in the ordinance or law creating the new barangay. RULE IV PROCEDURE FOR CREATION OF A BARANGAY ARTICLE 17. Filing a Petition or Resolution for the Creation of a Barangay. – The table below provides the process of filing a petition or resolution, whichever is applicable, for the creation of a barangay: Who can Where to File? What to File? How to File? File? Interested 1. Sangguniang 1. Petition or ● In-person registered Panlungsod or resolution with filing of voters Sangguniang technical verified residing in Panlalawigan description of petition or the area 2. Parliament donated lot for the resolution 10 | P a g e

Sanggunian 1. Sangguniang permanent by at least concerned Panlungsod or government center fifty (50) in all levels the 2. Certification by the registered Sangguniang PSA as to the voters Panlalawigan population of the ● Submit one 2. Parliament proposed barangay (1) original and that its creation copy and will not reduce the four (4) population of the Certified original barangay or True Copies barangays to less of the than the prescribed petition or minimum resolution 3. Map of the original ● Copy furnish barangay or all barangays indicatin concerned g the areas to be LGUs with created into a new the verified barangay and petition or technical resolution description certified by MENRE assisted by city or municipal assessor, as the case may be ARTICLE 18. Creation of a Barangay by the Parliament. – The Parliament shall copy furnish all concerned LGUs with the proposed bill for the creation of a barangay, which shall include the following documentary requirements: 1. Technical description of donated lot for the permanent government center; 2. Certification by the PSA as to the population of the proposed barangay and that its creation will not reduce the population of the original barangay or barangays to less than the prescribed minimum; and 3. Map of the original barangay or barangays indicating the areas to be created into a new barangay and technical description certified by MENRE assisted by city or municipal assessor, as the case may be. ARTICLE 19. Submission to BEO to Conduct a Plebiscite. - Within a reasonable period upon the effectivity of the ordinance or law creating the new barangay, the secretary to the sangguniang panlalawigan, sangguniang panlungsod, or the Parliament shall furnish the BEO with a signed official copy of the said ordinance or law, and such other requirements. All expenses for the conduct of a plebiscite shall be borne by either the petitioning sanggunian or the Parliament, as the case may be. 11 | P a g e

ARTICLE 20. Conduct of a Plebiscite. - Subject to existing rules and guidelines, the plebiscite shall be conducted by the BEO within one hundred twenty (120) days from the date of the effectivity of the ordinance or law creating the barangay, unless said ordinance or law fixes another date. The ordinance or law creating the barangay shall be approved by a majority of the votes cast in a plebiscite. ARTICLE 21. Revalidation of Barangays. - The MILG shall issue guidelines for the revalidation of all Barangays created under the MMAA No. 25 based on the capacity of the barangay to manage resources, among others. Pursuant to MILG’s guidelines, revalidation shall be conducted within one (1) year from the promulgation of this IRR. ARTICLE 22. Submission of Plebiscite Result. — Within seven (7) days after the conduct of the plebiscite, the city or municipality concerned shall submit the Certificates of Canvass of Votes Cast, Statement of Affirmative and Negative Votes, Abstentions Cast in every voting center as well as the provincial or city ordinance creating the barangay to the MILG for inclusion in the Official Masterlist of Barangays. ARTICLE 23. Financial Requirement After Effectivity. —The financial requirements of the new barangays created after the effectivity of these Rules shall be the responsibility of the Sangguniang Panlalawigan that approved its creation or the Parliament that approved its creation until it qualifies to receive its regular NTA from the National Government. ARTICLE 24. Creation of Tribal Barangays. - To enhance the delivery of basic services in communities of non-moro indigenous peoples (NMIPs) who are a minority in their municipality or city but who are natives thereof, tribal barangays may be created in such communities by an act of the Parliament or ordinance of the sangguniang panlalawigan, notwithstanding the non-compliance with the requirements under Article 18 of this IRR; Provided, That the area of the NMIPs sought to be constituted as a tribal barangay is contiguous: Provided, further, That NMIPs form the predominant population in the said area. The governance structure in tribal barangays shall be the same as those of other barangays unless otherwise provided in another law to be enacted by the Parliament ARTICLE 25. Financial Requirement of Tribal Barangays After Effectivity. - The financial requirements of tribal barangays shall be provided by the Bangsamoro Government when created by an act of the Parliament, or by the provincial government when created by an act of the sangguniang panlalawigan, until such time that they qualify for the NTA. ARTICLE 26. Proposed Reconfiguration Plan of Barangays. - Based on the criteria prescribed in this Art., the governor or the city or municipal mayor may prepare a 12 | P a g e

proposed reconfiguration plan for barangays within his territorial jurisdiction. The said plan shall be submitted to the sangguniang panlalawigan or the sangguniang panlungsod or the Parliament for appropriate action. When the plan is submitted to the sangguniang panlalawigan or sangguniang panlungsod, a copy thereof shall be furnished to the Parliament. ARTICLE 27. Powers, Functions, Services, and Facilities of the Barangay. - The Barangays shall, in addition to their existing functions and responsibilities, provide basic services and facilities devolved to them covering, but not limited to, the following: I. On Agriculture (a) Support the higher constituent local government units, the Bangsamoro Government, and the national government in the provision and extension of agriculture and fisheries services and facilities for farmers, fishers, livestock, and other food producers and enterprises within its jurisdiction. For this purpose, the barangay, among others, shall: 1. Assist in the distribution of planting materials like seeds, fertilizers, and pesticides; 2. Help organize or provide the venue for lectures and capacity building exercises for farms, fisheries, and livestock production related activities within their territorial jurisdiction; and 3. Assist in the introduction of improved or modernized farm practices as demonstrated in local farms within and in nearby areas; (b) Operate, regulate the use, and maintain, for purposes of minor repairs, the agriculture, fisheries, and livestock or poultry facilities and support infrastructure within its territorial jurisdiction, including, but not limited to: 1. Barangay farm-to-market roads, defined as such by law or other issuances; 2. Farm produce collection and buying stations (bagsakan); 3. Grain, copra, or seaweeds dryers and patios; 4. Rice processing centers; and 5. Other post-harvest facilities. The barangay may directly undertake the construction of the above provided it has sufficient funds and has coordinated with the municipal, city, provincial, and Bangsamoro Government to avoid duplication of projects; (c) Establish, operate, and maintain community gardens and small communal or collective food farms, including, but not limited to “gulayan sa barangay;” (d) Maintain a database or master list of farmers, fishers, livestock producers, and other agriculture, fisheries, and food production stakeholders, including agri- 13 | P a g e

venture enterprises, cooperatives, and the like, and containing other relevant information, within its territorial jurisdiction; The barangay shall share and give access to such database and master list to the higher constituent local government units for consolidation and integration in the Bangsamoro centralized regional information systems on agriculture, fisheries, and food supply enterprise, subject to existing data privacy laws and issuances; and (e) Establish, as necessary, a Barangay Fisheries and Aquatic Resource Management Council (BFARMC) to implement fisheries and aquatic resources management policies and plans, and to recommend policies and plans for integration into the municipal, city, or provincial development plans. II. On Health (a) Provide select community-based primary health care services to the constituents of the barangay, including first aid, maternal, neonatal, and child health care, communicable diseases, other related basic health services, and referral to secondary health or tertiary care service providers or facilities whenever appropriate. For this purpose, the barangay shall: 1. Maintain and operate the barangay health stations, including procurement of medicines and supplies; and 2. Engage and supervise the Barangay Health Workers (BHWs) and where applicable, other needed health personnel, and provide for their honorarium; (b) Assist in the implementation of feeding and nutrition, immunization, and family planning programs of higher constituent local government units or of the BARMM, including in the education and information campaigns thereon: Provided, That health education and advocacy on matters particularly affecting the community including on drug abuse, sanitation, and hygiene shall be undertaken by the barangay directly; (c) Coordinate with the Ministry of Health (MOH) on health-related programs and activities provided by the national government and by other interest groups, non- government organizations, and international organizations; (d) Assist in the enforcement of all laws, rules, and regulations on quarantine and food and drug safety; and (e) Monitor the local health and nutrition situation and submit regular reports thereon to the municipality or city through the municipal or city health officer and the municipal or city nutrition action officer, if any. 14 | P a g e

III. On Social Services (a) Formulate and implement, when able, its own programs on social welfare and development directly: Provided, That it shall coordinate with the municipality or city for purposes of harmonization and avoiding the duplication of services, projects, and interventions; (b) Assist in the delivery and implementation in the barangay of the plans, programs, and projects of the municipality or city, of the province, and of the Bangsamoro Government principally through the Ministry of Social Services and Development (MSSD) in the field of social welfare and development, including those on feeding, health, and other nutrition programs, in accordance with the municipal, provincial, and regional plans and targets; (c) Coordinate with, and provide necessary data and other information to, the municipal or city government and the MSSD for the latter’s use in the formulation of regional and municipal or city plans, programs, and services, subject to existing data privacy laws and issuances; (d) Issue barangay protection orders, when warranted; (e) Create and operationalize local structures designed to support vulnerable sectors such as, but not limited to, the Violence Against Women (VAW) desk, the Barangay Council for the Protection of Children (BCPC), and the Barangay Early Childhood Care and Development Coordinating Committee (BECCDCC). For cases involving children in conflict with the law, the barangay shall issue referrals to the municipal or city social welfare officer; and when warranted, design an intervention and/or community diversion program, and implement the same through the leadership of the Council for the Protection of Children of the Bangsamoro; (f) Maintain and operate Child Development Centers (CDC) and when not feasible, Supervised Neighborhood Plays (SNPS), and appoint and provide the honoraria for the CDC workers; (g) Receive reports from any person who shall take custody of children involved in armed conflict to ensure their safety or provide them any form of assistance, and present said report to support immunity from suit in favor of said person if made within forty-eight (48) hours of getting said custody; (h) Submit the names of children and their parents or guardians residing in barangay affected by armed conflict to the municipal social welfare and development officer within twenty-four (24) hours from the occurrence of the armed conflict; 15 | P a g e

(i) Lead the organization of barangay-level sectoral organizations, especially those from vulnerable sectors, to facilitate their participation in governance, empowerment, and advocacy for their specific needs; (j) Lead or participate in information dissemination activities and campaigns on issues affecting vulnerable sectors and on programs that address them; and (k) Issue barangay clearances and certificates of indigency and residency. IV. On Environmental Services (a) Lead and undertake community action for cleanliness, general hygiene and sanitation, and beautification initiatives within its jurisdiction, giving priority to the implementation of comprehensive educational promotion and information drives thereon within the barangay; (b) Undertake the systematic segregation, collection, and disposal of solid waste within the jurisdiction of the barangay, specifically of biodegradable, compostable and reusable wastes. Toward this end, it shall, among others: 1. Provide solid waste or garbage disposal or collection containers, receptacles, or bins in public or communal spaces; 2. Provide for, maintain, and operate the collection, drop-off, or sorting areas of the barangay where collection and transfer to the processing sites or to final disposal sites of the municipality or city will be undertaken; 3. Provide for, construct, maintain, and operate the materials recovery facilities within the collection or sorting areas of the barangay to ensure solid waste re-use, composting, and recycling; 4. Participate in the municipal or city solid waste management board, contribute to the formulation and implementation of the municipal or city solid waste management plan, and cooperate with the municipal, city, provincial, and Bangsamoro Government in the implementation of an incentive program geared toward the attainment of ecological solid waste management goals; 5. Formulate and implement comprehensive educational promotion and information drives on waste management, promote environmental awareness and action among the citizenry, and actively advocate and instill within the households practice of the following: i. Waste minimization through resource conservation and recovery; ii. Segregation at source; and iii. Reduction, recycling, reusing and composting; 6. Assist in the enforcement of ecological solid waste management laws, including in the interdiction of and achieving widest dissemination of information on the prohibited activities that are particularly relevant to the households and communities, including, among others: 16 | P a g e

i. The prohibition of littering, throwing, and dumping of waste matters in public places like roads, sidewalks, seas, oceans, lakes, rivers, canals, esteros, or parks; ii. The open burning of solid waste; and iii. The non-sorting or non-segregation of wastes; 7. Maintain, for purposes of minor repairs or rehabilitation, and operate water supply systems exclusively within its jurisdiction: Provided, That the barangay shall assist and coordinate with the municipality in the maintenance and operation of water supply systems that connect to other barangays: Provided, further, That, where the barangay has sufficient funds, it may directly establish such water supply system upon coordination with the municipality or city and where applicable, to the province and the BARMM, in order to avoid duplication of projects and services: Provided, finally, That water supply systems shall be subject to the regulations of the municipality, city, or the region; 8. Participate and be actively involved in the formulation and implementation of the municipal or city climate change action plan and of other environmental plans and programs, ensuring that, through the municipal or city environment and natural resources officer, sufficient resources are allocated and that monitoring and evaluation mechanisms are in place to meet the desired environmental outcomes for the benefit of the barangays; 9. Conduct regular consultation with the communities on matters affecting the environment, natural resources, and energy in the barangay; and 10. Enact appropriate ordinances or issue the appropriate resolutions, after due consultation, signifying the barangay’s approval or disapproval of or concurrence with proposed projects or programs of the higher- level constituent local government units, the Bangsamoro region, or the national government, that may cause or aggravate pollution, climate change, the depletion of non-renewable resources, loss of crop land, rangeland, or forest cover, and extinction of animal or plant species within the barangay. V. On Infrastructure, Public Works, and Local Facilities (a) Maintain and operate infrastructure, public works, and facilities located within the territorial jurisdiction of the barangay and intended primarily to service the needs of the inhabitants thereof, such as, but not limited to: 1. Barangay roads classified as such by law or issuances; 2. Foot bridges; 3. Waterworks and water supply system; 4. Multi-purpose halls; 5. Pavements; 6. Plazas; 7. Sports centers; 8. Markets, where viable: Provided, That the barangay shall provide for the upkeep through the provision of drainage, ensure the proper sanitation and cleanliness thereof, and maintain peace and order therein; 17 | P a g e

9. Parking areas; and 10. Other similar facilities. When the barangay has sufficient funds, it may directly undertake the construction of the above: Provided, That there must be proper coordination with the higher-level constituent local government units and with the Bangsamoro Government, when applicable, to avoid duplication or overlapping of projects or programs and to ensure the efficient use of resources. The maintenance of the barangay infrastructure and other facilities herein provided shall include the duty to: 1. Provide for the equipment and other implements necessary for the effective utilization of the said facilities; and 2. Undertake minor repairs and rehabilitation thereof. Whenever major repairs or rehabilitation are required as determined by the municipal or city engineer, the same shall be undertaken by higher-level constituent local government units or by the regional government, as the case may be: (b) Regulate the use and operation of the barangay infrastructure and facilities. Through an ordinance enacted for the purpose, it may establish and operate barangay infrastructure and facilities as an enterprise and fix and collect reasonable fees and charges therefor; (c) Conduct periodic condition assessments and inventory of barangay local infrastructure, and establish, maintain, and regularly update the barangay local infrastructure information database; and (d) Conduct regular consultations on the local infrastructure and facilities needs of the barangay with the local communities and concerned stakeholders, the results of which it shall submit to the municipality or city to be used by the latter in formulating or developing submissions or recommendations for funding and other technical assistance of the provincial, regional, or national government. VI. On Disaster Risk Reduction and Management (a) Direct, develop, implement, and coordinate a comprehensive and integrated barangay DRRM program in accordance with relevant regional and national framework laws and guidelines and appropriate funds therefor; (b) Maintain a barangay risk map based on conducted risk assessments on climate change, natural hazards, and other vulnerabilities that may occur in their locality; 18 | P a g e

(c) Prepare and regularly update local contingency plans, based on the information on the risk maps and risk assessments to be conducted. The barangay DRRMC shall regularly submit updated disaster risk information of all hazards and vulnerabilities, monitored incidents, preparedness measures, and situational reports to the DRRMCs of the higher constituent local government units and of the Bangsamoro Government; (d) Recommend to the DRRMCs of the higher constituent local government units the adoption and improvement of DRRM policies; (e) Operate a multi-hazard early warning emergency response system in the barangay that provides accurate and timely advice to local emergency response organizations in the affected barangay and the municipality or city, and to the general public; (f) Disseminate information and raise public awareness on hazards, vulnerabilities, risks, early warning signs, and policies of the region, the barangay, and higher local government units; (g) Organize and train barangay response team, including volunteers, in the barangay for disaster preparedness, rescue operations, and relief distribution; (h) Ensure the preposition of necessary resources and assets, including buffer stocks thereof, to increase overall capacity to respond to calamities and disasters; (i) Declare a state of calamity or emergency and order the lifting of the same, in accordance with regional and national laws, upon the recommendation of the Barangay Development Council acting as the Barangay DRRM Committee; (j) Carry out emergency management measures and immediate response before, during, and after human-induced or natural disasters and calamities, and allocate resources therefor; (k) Mobilize barangay government instrumentalities, civil society organizations (CSOs), private groups, and organized volunteers, in accordance with the policies and procedures of higher local government units, for the protection and preservation of life and property during emergencies; (l) Participate and contribute in priority DRRM-centered studies and assessments conducted by the municipality, city, and province, detailing the barangay disaster risk information such as natural hazards, vulnerabilities, and climate change risks, among others; and (m) Undertake pre-emptive and mitigating measures that would reduce the risk and adverse effects of calamities and disasters. 19 | P a g e

VII. On Public Order (a) Maintain public order and safety in the barangay, and in pursuance thereof: 1. Assist the city or municipal mayor and the sanggunian members in the performance of their duties and functions; 2. Organize and maintain community brigades, barangay tanod or peacekeeping teams, and community service units, as may be necessary: Provided, That the members thereof are civilians and shall not be allowed to carry firearms; and 3. Organize and maintain a Barangay Emergency Response Team (BERT) and other emergency groups including establishing an Early Warning and Emergency Response (EWER) pool of volunteers for the maintenance of peace and order or on occasions of emergency or calamity within the barangay. The EWER pool of volunteers shall be organized in accordance with the guidelines issued by the Ministry of Public Order and Safety (MPOS) that includes accreditation and basic EWER training; (b) Administer, operate, and maintain the Katarungang Pambarangay,; and (c) Cultivate a culture of peace by conducting activities that promote dialogue, peaceful coexistence, and social cohesion. VIII. On Education, Information, and Sports (a) Establish, operate, and maintain a library or information and reading center in the barangay, including the responsibility to purchase and provide for the books, chairs, tables, and others implements needed for such: Provided, That when the barangay has sufficient funds, such library or reading and information center shall include computers and other information and communication technological devices and tools capable of internet and broadband connection, communication, and networking; (b) Conduct an annual school-based palarong barangay which shall feature traditional sports and disciplines included in national and international games, in coordination with the Ministry of Basic, Higher, and Technical Education (MBHTE) and the Bangsamoro Sports Commission (BSC). The barangay shall organize, promote, and encourage the participation of its inhabitants, especially of the youth, in sports contests, league competitions, and amateur sports tournaments within its jurisdiction to foster self-discipline, teamwork, camaraderie, and excellence for the development of a healthy and alert citizenry; (c) Initiate, whenever feasible, the establishment of a barangay high school in accordance with law and in coordination with the MBHTE. For this purpose, the barangay may raise the funds or solicit financial assistance; and 20 | P a g e

(d) Whenever feasible, provide for the establishment of a non-formal education center in the barangay in coordination with the MBHTE. IX. On Trade, Investments, and Industry (a) Formulate and implement the barangay’s local economic development plan as provided in the Code; and (b) Issue barangay clearance for the purpose of obtaining a business permit. X. On Tourism (a) Establish and maintain a tourism database of the barangay and provide access to the municipality or city to be used for the crafting of municipal, city, provincial, and regional tourism policies, programs, and projects; (b) Assist accredited tour guides in the performance of their duties within the barangay; (c) Identify and propose potential tourist spots, historical, cultural, and natural assets with tourism potential, or enterprises within their locality; and (d) Preserve and maintain the tourism and recreation management infrastructure and facilities within their locality, in close coordination with the municipality or city. XI. On Labor and Employment (a) Establish a committee on public employment service that shall assist the city or municipal Public Employment Service Office (PESO) in the provision of labor and employment support functions and services and in the provision and dissemination of information; (b) Administer and maintain the registry of domestic workers or “kasambahay” in the barangay, pursuant to applicable national and regional laws, rules, and regulations; (c) Strengthen advocacy on the elimination of child labor in their barangay; (d) Establish an Overseas Bangsamoro Workers (OBWs) help desk to cater to the complaints of OBWs and refer the same to their city or municipality, the MOLE, or other concerned government agencies, whenever necessary; (e) Assist in the conduct of advocacy and campaigns against illegal recruitment and trafficking in persons; and 21 | P a g e

(f) Establish and maintain a database and master list of OBWs residing in the barangay, classified according to occupation, job category, civil status, gender, country or state of destination including visa classification, name, home, email address, and contact number of the employer, which it shall share to the concerned city or municipality and the MOLE, subject to existing data privacy laws and issuances. XII. On Transportation and Communications (a) Maintain, covering only minor repairs and rehabilitation, and operate, barangay transportation facilities, such as, but not limited to: 1. Stops and terminals for tricycles and pedal-powered sidecar mounted vehicles; 2. Traffic signals and road signages, signposts, and awnings and awning posts on the streets/waiting shed; and 3. Designated stands to be occupied by public vehicles when not in use. The barangay may directly undertake the construction of the same if it has funds and subject to coordination with the municipality or city in order to avoid duplication of projects and services; (b) In accordance with the guidelines prescribed by the MOTC, regulate the operation of and grant franchises to pedal-powered sidecar-mounted bicycles (traysikad) within the territorial jurisdiction of the barangay; (c) Recommend policies and guidelines to the higher constituent local government units on matters relating to transportation and communications. The barangay shall hold regular consultations with the communities regarding the implementation of transportation and communications activities, policies, and regulations; and (d) Coordinate with the higher-level constituent local government units regarding the conduct of navigation in intra-barangay inland waterways or for the purpose of creating intra-barangay waterway routes. XIII. On Cooperatives and Social Enterprises (a) Encourage and support the promotion and development of cooperatives and social enterprises within the barangay through capacity building in close coordination with the municipality or city, and cooperate in the recognition, protection, and sustainability of cooperatives and social entrepreneurs as vehicles of poverty reduction, job creation, and socioeconomic development for the barangay; 22 | P a g e

(b) Assist in the establishment, organization, and promotion of cooperatives and social enterprises in the barangay that will improve the economic condition and well-being of its residents; and (c) Solicit or accept monies, materials, and voluntary labor for specific coopera tive enterprises of the barangay from residents, land owners, producers, and merchants in the barangay; monies from grants-in- aid; subsidies, contributions, and revenues made available to the barangays from national, Bangsamoro, provincial, city, or municipal funds, and other private agencies, individuals, and corporations as is made available by national, Bangsamoro, provincial, city, or municipal agencies established by law to render and such other financial, technical, and advisory assistance to barangays and to the barangay residents. XIV. On Human Rights (a) Develop local policies and legislation and enact appropriate ordinances that will address issues on human rights, rule of law, and access to justice within the barangay. For this purpose, the Human Rights Committee shall be one of the standing committees of the sangguniang barangay, pursuant to ARTICLE 58 (b) (1) of Book I of the Code, which shall, among others 1. Propose to and work for the passage of ordinances that will protect, promote, and fulfill human rights in the barangay, which includes the establishment of the Barangay Human Rights Action Center (HRAC) or human rights desk; 2. Ensure the inclusion of human rights programs, projects, and activities in the annual budget appropriation ordinance of the barangay; and 3. Coordinate with the municipality or city, the Bangsamoro Human Rights Commission (BHRC), and when applicable, the national Commission on Human Rights (CHR) and other agencies, non-government, and local and international human rights organizations, for support in developing human rights legislation and for trainings and capacity building, among others; (b) Establish the HRAC or the human rights desk for the barangay, which shall: 1. Receive complaints of human rights violations and refer the same to the nearest BHRC offices and other appropriate agencies, furnish the municipal or city HRAC copies of the same, and monitor the status of the actions thereof; 2. Consolidate human rights reports from barangay-based institutions such as the lupong tagapamayapa, purok leaders, VAW desks, BCPC, and the non- government entities such as sectoral CSOs operating in the community; and 3. Conduct human rights advocacy, information, and education activities; and 23 | P a g e

(c) Submit periodic barangay human rights situationer reports to the municipal HRAC. XV. On Culture and The Arts (a) Assist the municipality or city in the conservation, development, promotion, and popularization of the local historical and cultural heritage properties. For this purpose, the barangay shall, among others: 1. Facilitate and support the cultural mapping and other documentation, inventories, and data collection to be undertaken by the municipal or city culture and arts council, and cooperate and participate in the other undertakings thereof; and 2. Assist in the operation and maintenance, covering only minor repairs and rehabilitation, of cultural centers, museums, galleries, art and cultural performance exhibition venues, institutes of living tradition, and other similar facilities; (b) Assist in the collection, updating, and integration of statistical and other data in the barangay on the state and conditions of cultural, artistic, and heritage sites to serve as essential quantitative and qualitative basis for formulating cultural policies of the municipality or city, the province, and the Bangsamoro Government; and (c) Establish a master list of local artists, cultural workers, business support organizations, and associations of cultural and artistic workers within the barangay, which it shall transmit to the municipality or city for integration and coordination of programs, activities, and policies, subject to existing data privacy laws and issuances. ARTICLE 28. Barangay Registry. - There shall be, in every barangay, a barangay registry containing all the names of barangay residents and such other information as may be relevant to their needs such as on food security, health, livelihood, shelter, clothing, and the like, subject to existing data privacy laws and issuances. The sangguniang barangay must enact an ordinance that would provide a mechanism or procedure for new entrant and for exclusions of departing residents to keep the barangay registry updated. 1. The barangay shall create a Barangay Monitoring team composed of the Barangay Officials, CSO, academe, and Religious Sectors headed by the Punong Barangay through the Barangay Secretary; and 2. The Barangay Monitoring team shall establish and maintain a Registry of barangay inhabitants which shall be updated every 1st month of each semester and to be submitted to the higher LGUs and copy furnished the OCM thru the MILG. 24 | P a g e

ARTICLE 29. Establishment of a Barangay Citizens’ Charter. - Each barangay shall establish and maintain the Barangay Citizens’ Charter. For this purpose, the barangay shall provide and establish a Barangay Citizens’ Charter containing specific frontline services of the barangay, detailed steps or procedures, as well as time allotted and accountable person for each task. ARTICLE 30. Transparency in Financial Transactions. - Each barangay must, for every semester and at least two (2) weeks prior to the conduct of the barangay assembly, post the flow of its financial transactions outside of its barangay hall and in at least three (3) conspicuous public places in the barangay. A soft copy thereof shall likewise be posted in the website of the MILG and when available, in the official website or webpage of the barangay. ARTICLE 31. Barangay Officials. – 1. The Barangay Elective Officials are the following: (a) Punong Barangay; (b) Seven (7) members of the Sangguniang Barangay; and (c) Members of the Sangguniang Kabataan. 2. The Barangay Appointive Officials, among others, are the following: (a) Barangay Secretary; (b) Barangay Treasurer; (c) Lupon Tagapamayapa; (d) CDC Teachers; (e) Barangay Health workers; (f) Purok Leaders; (g) Local farm technicians; and (h) Community Brigades. A “purok” refers to a division within a barangay, consisting of at least twenty (20) households, which serves as a unit for delivering services and administration. The barangay may provide for the organization of barangay tanods and Barangay Peacekeeping Action Team (BPAT) whose number shall be one for every 200 inhabitants but in no case more than thirty (30). The barangay may further create such other positions or offices as may be deemed necessary to carry out the purposes of the barangay government in accordance with the needs of public services, subject to the budgetary limitations on personnel services prescribed under the Code. 25 | P a g e

ARTICLE 32. Non-Reduction of Positions and Non-Diminution of Benefits. - Nothing herein shall be interpreted to affect the positions already existing nor diminish the benefits already provided by the individual barangay at the time of the enactment of the Code. ARTICLE 33. Persons in Authority. - For purposes of the Revised Penal Code, the punong barangay, sangguniang barangay members, and members of the lupong tagapamay apa, in each barangay, shall be deemed as persons in authority in their jurisdictions, while other barangay officials and members who may be designated by law or ordinance, and charged with the maintenance of public order, protection and security of life and property, or the maintenance of a desirable and balanced environment, and any barangay member who comes to the aid of persons in authority, shall be deemed agents of persons in authority. RULE V SANGGUNIANG BARANGAY ARTICLE 34. Powers, Duties, and Functions of the Sangguniang Barangay. - The sangguniang barangay, as the legislative body of the barangay, shall: 1. Enact ordinances as may be necessary to discharge the responsibilities conferred upon it by law or ordinance and to promote the general welfare of the inhabitants therein; 2. Enact tax and revenue ordinances, subject to the limitations imposed in the Code; 3. Enact annual and supplemental budgets in accordance with the provisions of these Rules; 4. Submit to the sangguniang panlungsod or sangguniang bayan such suggestions or recommendations as it may see fit for the improvement of the barangay or for the welfare of the inhabitants thereof; 5. Solicit or accept, in any or all the foregoing public works and cooperative enterprises, such cooperation as is made available by national, provincial, city, or municipal agencies established by law to render financial, technical, and advisory assistance to barangays and to barangay residents; Provided, however that in soliciting or accepting such cooperation, the sangguniang barangay need not pledge any sum of money for expenditure in excess of amounts currently in the barangay treasury or encumbered for other purposes; 6. Provide compensation, reasonable allowances, or per diem as well as travel expenses for sangguniang barangay members and other barangay officials, subject to the budgetary limitations prescribed under Title Five, Book II of the Code; Provided, however that no increase in the compensation or honoraria of the 26 | P a g e

sangguniang barangay members shall take effect until after the expiration of the full term of all members of the sangguniang barangay approving such increase; 7. Hold fund-raising activities for barangay projects without the need of securing permits from any national or local office or agency. The proceeds from such activities shall be tax-exempt and shall accrue to the general fund of the barangay; Provided, That in the appropriation thereof, the specific purpose for which such fund-raising activity has been held shall be first satisfied; Provided, further, That no fund-raising activities shall be held within a period of sixty (60) days immediately preceding and after a national or local election, recall, referendum, or plebiscite; Provided finally, That said fund-raising activities shall comply with national policy standards and regulations on morals, health, and safety of the persons participating therein. The sangguniang barangay, through the punong barangay, shall render a public accounting of the funds raised at the completion of the project for which the fund-raising activity was undertaken; 8. Authorize the punong barangay to enter into contracts in behalf of the barangay, subject to the provisions of the Code; 9. Authorize the barangay treasurer to make direct purchases in an amount not exceeding Five Thousand Pesos (Php 5,000.00) at any one time for the ordinary and essential administrative needs of the barangay; In the exercise of this power, the sangguniang barangay shall observe the applicable guidelines on government procurement of supplies issued by COA. 10. Prescribe fines in amounts not exceeding Three Thousand Pesos (Php 3,000.00) for violation of barangay ordinances; 11. Provide for the administrative needs of the lupong tagapamayapa and the pangkat ng tagapagkasundo; 12. Adopt measures to prevent and control the proliferation of squatters and mendicants in the barangay; 13. Provide for the proper development and welfare of children in the barangay by promoting and supporting activities for the protection and total development of children, particularly those below seven (7) years of age; 14. Adopt measures towards the prevention and eradication of drug abuse, child abuse, and juvenile delinquency; 15. Initiate the establishment of a barangay high school, whenever feasible, in accordance with law; 27 | P a g e

16. Provide for the establishment of a non-formal education center in the barangay whenever feasible, in coordination with the Ministry of Basic, Higher and Technical Education (MBHTE); 17. Provide for the delivery of basic services; and 18. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 35. Other Duties of Sangguniang Barangay Members. - In addition to their duties, sangguniang barangay members may: 1. Assist the punong barangay in the discharge of his/her duties and functions; 2. Act as peace officers in the maintenance of public order and safety; and 3. Perform such other duties and functions as the punong barangay may delegate. ARTICLE 36. Composition of the Sangguniang Barangay. - The sangguniang barangay shall be composed of the punong barangay as presiding officer, and the seven (7) regular sangguniang barangay members elected at large, and sangguniang kabataan chairpersons, and a mandatory IP and/or settler representative, where applicable as members. ARTICLE 37. Mandatory Representation of the ICCs/IPs. - The mandatory representation of ICCs/IPs in the sangguniang barangay shall be guaranteed when the following are complied: at least five percent (5%) of the population of the barangay, but not more than fifty percent (50%) of its local elective officials is composed of ICCs/IPs, or when a native title recognized by the MIPA is situated within the barangay. The selection thereof shall be in accordance with the guidelines jointly issued by the Office for Office Communities, the Ministry of Indigenous Peoples’ Affairs (MIPA) and the MILG, which shall respect and uphold their respective indigenous customs, traditions, and norms. ARTICLE 38. Mandatory Representation of Settler Communities. - The mandatory representation of Settler Communities in the sangguniang barangay shall be guaranteed when the following are complied: at least five percent (5%) of the population of the barangay, but not more than fifty percent (50%) of its local elective officials is composed of settlers. The selection thereof shall be in accordance with the guidelines issued by the MILG. RULE VI BARANGAY OFFICIALS ARTICLE 39. Powers, Duties, and Functions of the Punong Barangay. – The punong barangay, as the chief executive of the barangay, shall exercise such powers and perform such duties and functions, as provided by the Code and other laws. 28 | P a g e

For efficient, effective and economical governance, the purpose of which is the general welfare of the barangay and its inhabitants pursuant to provisions of the Code, the punong barangay shall: 1. Enforce all laws and ordinances which are applicable within the barangay; 2. Negotiate, enter into, and sign contracts for and in behalf of the barangay, upon authorization of the sangguniang barangay; 3. Call and preside over the sessions of the sangguniang barangay and the barangay assembly, and vote only to break a tie; 4. Upon approval by a majority of all the members of the sangguniang barangay, appoint or replace the barangay treasurer, the barangay secretary, and other appointive barangay officials; 5. In coordination with the barangay development council, prepare the annual executive and supplemental budgets of the barangay; 6. Approve vouchers relating to the disbursement of barangay funds; 7. Administer the operation of the katarungang pambarangay in accordance with the provisions of the Code; 8. Exercise general supervision over the activities of the sangguniang kabataan; 9. Promote the general welfare of the barangay; and 10. Exercise such other powers and perform such other duties and functions as may be prescribed by law of ordinance. ARTICLE 40. Barangay Secretary: Appointment and Qualifications. – 1. The barangay secretary shall be appointed by the punong barangay with the concurrence of the majority of all the sangguniang barangay members. The appointment of the barangay secretary shall not be subject to attestation by the CSC. 2. The barangay secretary shall be of legal age, a qualified voter, and an actual resident of the barangay concerned. 3. No person shall be appointed barangay secretary if he/she is a sangguniang barangay member, a government employee, or a relative of the punong barangay within the fourth civil degree of consanguinity or affinity. ARTICLE 41. Barangay Secretary: Powers and Duties. - The barangay secretary shall: 1. Keep custody of all records of the sangguniang barangay and the barangay assembly meetings; 2. Prepare and keep the minutes of all meetings of the sangguniang barangay and the barangay assembly; 3. Prepare a list of members of the barangay assembly and have the same posted in conspicuous places within the barangay; 4. Assist in the preparation of all necessary forms for the conduct of barangay elections, initiatives, referenda or plebiscites, in coordination with the BEO of the COMELEC; 29 | P a g e

5. Assist the municipal/city civil registrar in the registration of births, deaths, and marriages; 6. Keep an updated barangay registry record of all inhabitants of the barangay containing the following items of information: name, address, place and date of birth, sex, civil status, citizenship, occupation, vulnerabilities, and such other items of information as may be prescribed by law or ordinance; 7. Submit a report on the actual number of barangay residents as often as may be required by the sangguniang barangay; and 8. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 42. Barangay Treasurer: Appointment and Qualifications. – 1. The barangay treasurer shall be appointed by the punong barangay with the concurrence of the majority of all the sangguniang barangay members. The appointment of the barangay treasurer shall not be subject to attestation by the CSC. 2. The barangay treasurer shall be of legal age, a qualified voter, and an actual resident of the barangay concerned. 3. No person shall be appointed barangay treasurer if he/she is a sangguniang barangay member, a government employee, or a relative of the punong barangay within the fourth civil degree of consanguinity or affinity. 4. The barangay treasurer shall be bonded in accordance with existing laws in an amount to be determined by the sangguniang barangay but not exceeding Ten Thousand Pesos (Php 10,000.00), premiums for which shall be paid by the barangay. ARTICLE 43. Barangay Treasurer: Powers and Duties. - In the case of the barangay treasurer, they shall: 1. Keep custody of barangay funds and properties; 2. Collect and issue official receipts for taxes, fees, contributions, monies, materials, and all other resources accruing to the barangay treasury and deposit the same in the account of the barangay as provided under Title Five, Book II of the Code; 3. Disburse funds in accordance with the financial procedures provided in the Code; 4. Submit to the punong barangay a statement covering the actual and estimates of income and expenditures for the preceding and ensuing calendar years, respectively, subject to the provisions of Title Five, Book II of the Code 5. Render a written accounting report of all barangay funds and property under his custody at the end of each calendar year, and ensure that such report shall be made available to the members of the barangay assembly and other government agencies concerned; 6. Certify as to the availability of funds whenever necessary 7. Plan and attend to the rural postal circuit within his jurisdiction; and 30 | P a g e

8. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 44. Other Appointive Barangay Officials. - The qualifications, duties, and functions of all other barangay officials appointed by the punong barangay shall be governed by the provisions of the Code and other laws or by barangay ordinances. ARTICLE 45. Compensation and Benefits of Barangay Officials. - 1. Compensation of Elective and Appointive Barangay Officials. - (a) The punong barangay shall receive a monthly honorarium of not less than Five Thousand Pesos (Php 5,000.00) but not more than the amount equivalent to the first step of salary grade fourteen (14) applicable to the income classification of the city or municipality to which the barangay belongs. The amount of the honorarium shall be determined by the sangguniang barangay and shall be paid out of the barangay funds; (b) The members of the sangguniang barangay, the barangay secretary, the barangay treasurer, the sangguniang kabataan chairperson, and the mandatory IP/settler representative, if any, shall receive a monthly honorarium in an amount to be determined by the sangguniang barangay and shall be paid out of the barangay funds: Provided, That the monthly honorarium shall not be less than Three Thousand Pesos (Php 3,000.00) nor more than the amount equivalent to the first step of salary grade ten (10) applicable to the income classification of the city or municipality to which the barangay belongs; (c) Barangay tanods, Barangay Peacekeeping Action Team (BPAT), and purok leaders shall receive a monthly honorarium to be determined by the sangguniang barangay and shall be paid out of the barangay funds which in no case shall be less than One Thousand Pesos (Php 1,000.00); (d) Each member of the lupong tagapamayapa shall receive an honorarium for every proceeding he/she attends as a member of a pangkat tagapagkasundo. The amount of the honorarium shall be determined by the sangguniang barangay and shall be paid out of the barangay funds but in no case shall the aggregate monthly amount exceed the amount of Two Thousand Pesos (Php 2,000.00); (e) CDC teachers, barangay health workers, barangay nutrition scholars, and local farm technicians shall receive a monthly honorarium to be determined by the sangguniang barangay and shall be paid out of the barangay funds which in no case shall be less than One Thousand Pesos 31 | P a g e

(Php 1,000.00). This is without prejudice to any augmentation that the Bangsamoro Government may provide; Upon determination by the MILG of the insufficiency of the barangay funds and the reasonableness of the amount of the honorarium, the same shall be subsidized and paid for by the Bangsamoro Government through the MILG. Such subsidy shall cease upon determination by the MILG that the barangay funds are already sufficient or at the end of the five-year period as provided in Section 584 of Book IV, whichever comes earlier. For this purpose, the barangay treasurer shall regularly submit reports on the barangay’s financial status to the MILG. 2. Benefits of Elective and Appointive Barangay Officials. - The following are the benefits of barangay officials: (a) Be entitled to a minimum year-end bonus of at least One Thousand Pesos (Php 1,000.00) each, the funds for which shall be taken from the general fund of the barangay or from such other funds appropriated by the National Government for the purpose; (b) Be entitled, during their incumbency, to insurance coverage which shall include, but not limited to temporary and permanent disability, double indemnity, accident insurance, death and burial benefits, in accordance with Republic Act No. 6942, or “An Act Increasing the Insurance Benefits of Local Government Officials and Providing Funds therefor”; The Government Service Insurance System (GSIS) shall establish and administer an appropriate system under which the punong barangay, the members of the sangguniang barangay, the barangay secretary, the barangay treasurer, and the members of the barangay tanod shall enjoy insurance coverage as provided in the immediately preceding paragraph. For this purpose, the GSIS shall undertake an actual study, issue rules and regulations, determine the premiums payable, and recommend to the Congress the amount of appropriations needed to support the system. The amount needed for the implementation of the said insurance system shall be included in the annual General Appropriations Act; (c) Be entitled to free medical care as provided in the Universal Health Care Act, and relevant national or regional laws; (d) Be exempted from paying tuition and matriculation fees for their dependent children attending public or state colleges or universities as provided in relevant national or regional laws; 32 | P a g e

(e) Be entitled to appropriate civil service eligibility on the basis of the number of years of service to the barangay, pursuant to the rules and regulations issued by the CSC; (f) Elective barangay officials shall have preference in appointments to any government position or in any GOCC, including its subsidiaries, after their tenure of office, subject to the requisite qualifications as CSC may prescribe; ARTICLE 46. Prohibition Against Withholding of Benefits of Barangay Officials. – Willful and malicious withholding of any of the benefits accorded to barangay officials under this Title shall be punished with suspension or dismissal from office of the official or employee responsible therefor. ARTICLE 47. Composition of the Barangay Assembly. - There shall be a barangay assembly in every barangay composed of all persons who are: 1. actual residents of the barangay for at least six (6) months; 2. fifteen (15) years of age or over; 3. citizens of the Philippines; and 4. duly registered in the list of barangay assembly members. ARTICLE 48. Powers of the Barangay Assembly. - The barangay assembly shall: 1. Initiate legislative processes by recommending to the sangguniang barangay the adoption of measures for the welfare of the barangay and the city or municipality concerned; 2. Decide on the adoption of initiative as a legal process whereby the registered voters of the barangay may directly propose, enact, or amend any ordinance; and 3. Hear and pass upon the semestral report of the sangguniang barangay concerning its activities and finances. ARTICLE 49. Meetings of the Barangay Assembly. – 1. The barangay assembly shall meet at least twice a year to hear and discuss the semestral report of the sangguniang barangay concerning its activities and finances as well as problems affecting the barangay including revenue collection like real property tax. Its meetings shall be held upon the call of the punong barangay or of at least four (4) members of the sangguniang barangay, or upon written petition of at least five percent (5%) of the assembly members. 2. No meeting of the barangay assembly shall take place unless a written notice is given one (1) week prior to the meeting except on matters involving public safety or security, in which case notice within a reasonable time shall be sufficient. The punong barangay, or in his/her absence, the sangguniang barangay member acting as punong barangay, or any assembly member selected during the meeting, shall act as presiding officer in all the meetings of the assembly. The 33 | P a g e

barangay secretary, or in his/her absence, any member designated by the presiding officer to act as secretary, shall discharge the duties of the secretary of the barangay assembly. RULE VII KATARUNGANG PAMBARANGAY AND THE LUPONG TAGAPAMAYAPA ARTICLE 50. Katarungang Pambarangay; Lupong Tagapamayapa. - There shall be created in each barangay a lupong tagapamayapa (“lupon”) composed of the punong barangay as chairperson and ten (10) to twenty (20) members without prejudice to the participation of religious/traditional leaders, settlers, NMIPs, women, persons with disability (PWDs), youth, and solo parents. The lupon shall be constituted every three (3) years. ARTICLE 51. Composition of Lupong Tagapamayapa. - Any person actually residing or working in the barangay, not otherwise expressly disqualified by law, and possessing integrity, impartiality, independence of mind, sense of fairness, and reputation for probity, may be appointed a member of the lupon. ARTICLE 52. Appointment of Lupong Tagapamayapa. – 1. A notice to constitute the lupon, which shall include the names of proposed members who have expressed their willingness to serve, shall be prepared by the punong barangay within the first fifteen (15) days from the start of his/her term of office. Such notice shall be posted in three (3) conspicuous places in the barangay continuously for a period of not less than three (3) weeks. 2. The punong barangay, taking into consideration any opposition to the proposed appointment or any recommendations for appointments as may have been made within the period of posting, shall within ten (10) days thereafter, appoint as members those whom he/she determines to be suitable therefor. Appointments shall be in writing, signed by the punong barangay, and attested to by the barangay secretary. 3. The list of appointed members shall be posted in three (3) conspicuous places in the barangay for the entire duration of their term of office. In barangays where the majority of the inhabitants are members of indigenous cultural communities, traditional systems of settling disputes such as commonly accepted justice systems, conflict resolution institutions, peace building processes or mechanisms, and other customary laws and practices shall be recognized without prejudice to the applicable provisions of the Code. ARTICLE 53. Oath or Affirmation and Term of Office. - Upon appointment, each lupon member shall take an oath or affirmation of office before the punong barangay. 34 | P a g e

Members of the lupon who are affiliated with a religion may take their oath before their holy books. He/She shall hold office until a new lupon is constituted on the third year following his/her appointment unless sooner terminated by resignation, transfer of residence or place of work, or withdrawal of appointment by the punong barangay with the concurrence of the majority of all the members of the lupon. ARTICLE 54. Vacancies. - Should a vacancy occur in the lupon for any cause, the punong barangay shall immediately appoint a qualified person who shall hold office only for the unexpired portion of the term. ARTICLE 55. Functions of the Lupon. - The lupon shall: 1. Exercise administrative supervision over the conciliation panels provided herein; 2. Meet regularly once a month to provide a forum for exchange of ideas among its members and the public on matters relevant to the amicable settlement of disputes, and to enable various pangkat ng tagapagkasundo members to share with one another their observations and experiences in effecting speedy resolution of disputes; and 3. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 56. Jurisdiction and Resolution. - Where the subject matter of the dispute brought before the traditional system is covered by the subject matter jurisdiction of the katarungang pambarangay as provided in Section 434 of the Code, the proceedings therein shall take the place of the katarungang pambarangay process. When the traditional dispute resolution proceedings result in a settlement or an award, the parties shall secure the confirmation for execution from the lupong tagapamayapa as provided in Section 444 of the Code; otherwise, the parties shall secure the certification for the filing of a complaint in court from the lupong tagapamayapa as provided in Section 439 of the Code. ARTICLE 57. Clerk of the Lupon. - The barangay secretary shall concurrently serve as the clerk of the lupon: Provided, however, That the punong barangay may appoint a clerk distinct from the barangay secretary, subject to the availability of funds of the barangay. The clerk of the lupon shall record the results of mediation proceedings before the punong barangay and shall submit a report thereon to the proper city or municipal courts. He/She shall also receive and keep the records of proceedings submitted to him/her by the various pangkat ng tagapagkasundo. ARTICLE 58. Pangkat ng Tagapagkasundo. – 1. There shall be constituted for each dispute brought before the lupon a conciliation panel to be known as the pangkat ng tagapagkasundo, hereinafter 35 | P a g e

referred to as the pangkat, consisting of three (3) members who shall be chosen by the parties to the dispute from the list of members of the lupon. Should the parties fail to agree on the pangkat membership, the same shall be determined by lots drawn by the lupon chairperson. 2. The three (3) members constituting the pangkat shall elect from among themselves the chairperson and the clerk of the lupon. The clerk of the lupon shall prepare the minutes of the pangkat proceedings and submit a copy duly attested to by the chairperson to the clerk of the lupon and to the proper city or municipal court. He/She shall issue and cause to be served notices to the parties concerned. The clerk of the lupon shall issue certified true copies of any public record in his/her custody that is not by law otherwise declared confidential. ARTICLE 59. Vacancies in the Pangkat. - Any vacancy in the pangkat shall be chosen by the parties to the dispute from among the other lupon members. Should the parties fail to agree on a common choice, the vacancy shall be filled by lot to be drawn by the lupon chairperson. ARTICLE 60. Character of Office and Service of Lupon and Pangkat Members. - The lupon members, while in the performance of their official duties or on the occasion thereof, shall be deemed as persons in authority, as defined in the Revised Penal Code. While in the performance of their duties, the lupon or pangkat members, whether in public or private employment, shall be deemed to be on official time, and shall not suffer from any diminution in compensation or allowance from said employment. ARTICLE 61. Legal Advice on Matters Involving Questions of Law. - The provincial, city legal officer or prosecutor or the municipal legal officer, and the Shari’ah public assistance officers shall render legal advice on matters involving questions of law to the punong barangay or any lupon or pangkat member whenever necessary in the exercise of his/her functions in the administration of the katarungang pambarangay. ARTICLE 62. Subject Matter for Amicable Settlement; Exceptions Thereto. - The lupon of each barangay shall have authority to bring together the conflicting parties residing in the same city or municipality for amicable settlement of all disputes except: 1. Where one is the government or any subdivision or instrumentality thereof; 2. Where one party is a public officer or employee and the dispute relates to the performance of his/her official functions; 3. Offenses punishable by imprisonment exceeding one (1) year or a fine exceeding Five Thousand Pesos (Php 5,000.00); 4. Offenses where there is no private offended party; 5. Where the dispute involves real properties located in different cities or municipalities unless the parties thereto agree to submit their differences to amicable settlement by an appropriate lupon; 36 | P a g e

6. Those involving parties who actually reside in barangays of different cities or municipalities, except where such barangay units adjoin each other and the parties thereto agree to submit their differences to amicable settlement by an appropriate lupon; 7. When the complaint is by or against corporations, partnerships, or juridical entities; 8. Where the disputes arise from the R.A. No. 6657, otherwise known as the “Comprehensive Agrarian Reform Law of 1988;” 9. Labor disputes or controversies arising from employer-employee relations; 10. Actions to annul judgment upon a compromise; 11. Acts constituting the crime of Violence Against Women and their Children (VAWC) and other prohibited matters when related to a case of VAWC, such as support, custody, visitation, property relations, guardianship of minor children, and an application for a protection order; 12. Those involving the civil status of persons, the validity of a marriage, declaration of nullity or annulment of a marriage or of a legal separation, or any ground for declaration of nullity or annulment of a marriage or of legal separation; 13. Those involving future support; 14. Those relating to the jurisdiction of courts; 15. Those involving future legitime; and 16. Such other classes of disputes which the Parliament may determine in the interest of justice or upon the recommendation of the Secretary of Justice. The court in which non-criminal cases not falling within the authority of the lupon under the Code are filed may, at any time before trial, motu proprio refer the case to the lupon concerned for amicable settlement. ARTICLE 63. Prohibition on Collection of Money or its Equivalent. - No money or its equivalent shall be collected from the complainant or respondent in availing the services of the lupon and/or barangay officials, except on minimal amount during the filing of the complaint as a form of a filing fee as provided by a barangay ordinance. Any barangay official or lupon member found to have collected any amount in violation of the preceding paragraph shall suffer the penalty of reprimand, suspension, or removal from office after the observance of due process. ARTICLE 64. Venue. – 1. Disputes between persons actually residing in the same barangay shall be brought for amicable settlement before the lupon of said barangay. 2. Those involving actual residents of different barangays within the same city or municipality shall be brought in the barangay where the respondent or any of the respondents actually resides at the election of the complainant. 3. All disputes involving real property, or any interest therein shall be brought in the barangay where the real property or the larger portion thereof is situated. 37 | P a g e

4. Those arising at the workplace where the contending parties are employed or at the institution where such parties are enrolled for study, shall be brought in the barangay where such workplace or institution is located. Objections to the venue shall be raised in the mediation proceedings before the punong barangay; otherwise, the same shall be deemed waived. Any legal question which may confront the punong barangay in resolving objections to venue herein referred to may be submitted to the Secretary of Justice, or his/her duly designated representative, whose ruling thereon shall be binding. ARTICLE 65. Procedure for Amicable Settlement. – 1. Who may initiate proceedings. – Upon payment of the appropriate filing fee, any individual who has a cause of action against another individual involving any matter within the authority of the lupon may complain orally or in writing, tothe lupon chairperson of the barangay. 2. Mediation by the lupon chairperson. – Upon receipt of the complaint, the lupon chairperson shall within the next working day summon the respondent(s), with notice to the complainant(s) for them and their witnesses to appear before him/her for a mediation of their conflicting interests. If he/she fails in his/her mediation effort within fifteen (15) days from the first meeting of the parties before him/her, he/she shall forthwith set a date for the constitution of the pangkat in accordance with the provisions of this Chapter. 3. Suspension of prescriptive period of offenses. –The prescriptive periods for offenses and cause of action under existing laws shall be interrupted upon the filing of the complaint with the punong barangay. The running of the prescriptive periods shall resume upon receipt by the complainant of the certificate of repudiation or of the certification to file action issued by the lupon or pangkat secretary: Provided, however, That such interruption shall not exceed sixty (60) days from the filing of the complaint with the punong barangay. 4. Issuance of summons; hearing; grounds for disqualification. – The pangkat shall convene not later than three (3) days from its constitution, on the day and hour set by the lupon chairperson, to hear both parties and their witnesses, simplify issues, and explore all possibilities for amicable settlement. For this purpose, the pangkat may issue summons for the personal appearance of parties and witnesses before it. In the event that a party moves to disqualify any member of the pangkat by reason of relationship, bias, interest, or any other similar grounds discovered after the constitution of the pangkat, the matter shall be resolved by the affirmative vote of the majority of the pangkat whose decision shall be final. Should disqualification be decided upon, the resulting vacancy shall be filled as herein provided for. 38 | P a g e

5. Period to arrive at a settlement. – The pangkat shall arrive at a settlement or resolution of the dispute within fifteen (15) days from the day it convenes in accordance with this Section This period shall, at the discretion of the pangkat, be extendible for another period which shall not exceed fifteen (15) days, except in clearly meritorious cases. ARTICLE 66. Form of Settlement. - All amicable settlements shall be in writing, in a language or dialect known to the parties, signed by them, and attested to by the lupon chairperson or the pangkat, as the case may be. When the parties to the dispute do not use the same language or dialect, the settlement shall be written in the language or dialect known to them. ARTICLE 67. Conciliation. – 1. Pre-condition to filing of complaint in court. – No complaint, petition, action, or proceeding involving any matter within the authority of the lupon shall be filed or instituted directly in court or any other government office for adjudication, unless there has been a confrontation between the parties before the lupon chairperson or the pangkat, and that no conciliation or settlement has been reached as certified by the lupon secretary or pangkat secretary as attested to by the lupon or pangkat chairperson or unless the settlement has been repudiated by the parties thereto. 2. Where parties may go directly to court. – The parties may go directly to court in the following instances: (a) Where the accused is under detention; (b) Where a person has otherwise been deprived of personal liberty calling for habeas corpus proceedings; (c) Where actions are coupled with provisional remedies such as preliminary injunction, attachment, delivery of personal property, and support pendente lite; and (d) Where the action may otherwise be barred by the statute of limitations. 3. Conciliation among members of indigenous cultural communities. – The customs and traditions of indigenous cultural communities shall be applied in settling disputes between members of the cultural communities. ARTICLE 68. Arbitration. – 1. The parties may, at any stage of the proceedings, agree in writing that they shall abide by the arbitration award of the lupon chairperson or the pangkat. Such agreement to arbitrate may be repudiated within five (5) days from the date thereof for the same grounds and in accordance with the procedure hereinafter prescribed. The arbitration award shall be made after the lapse of the period for repudiation and within ten (10) days thereafter. 39 | P a g e

2. The arbitration award shall be in writing in a language or dialect known to the parties. When the parties to the dispute do not use the same language or dialect, the award shall be written in the language or dialect known to them. ARTICLE 69. Proceedings Open to the Public; Exception. - All proceedings for settlement shall be public and informal: Provided, however, That the lupon chairperson or the pangkat chairperson, as the case may be, may motu proprio or upon request of a party, exclude the public from the proceedings in the interest of privacy, decency, or public morals. ARTICLE 70. Appearance of Parties in Person. - In all katarungang pambarangay proceedings, the parties must appear in person without the assistance of counsel or representative, except for minors and incompetents who may be assisted by their next of kin who are not lawyers. ARTICLE 71. Penalty for Refusal or Failure of Any Party or Witness to Appear Before the Lupon or Pangkat. - Refusal or willful failure of any party or witness to appear before the lupon or pangkat in compliance with summons issued pursuant to this Rule may be punished by the city or municipal court for indirect contempt of court, upon application filed therewith by the lupon chairperson, the pangkat chairperson, or by any of the contending parties. Such refusal or willful failure to appear shall be reflected in the records of the lupon secretary or in the minutes of the pangkat secretary and shall bar the complainant who fails to appear, from seeking judicial recourse for the same course of action, and the respondent who refuses to appear, from filing any counterclaim arising out of, or necessarily connected with the complaint. A pangkat member who serves as such shall be entitled to an honorarium, the amount of which is to be determined by the sanggunian concerned, subject to the provisions of Book II, Title V of the BLGC. ARTICLE 72. Effect of Amicable Settlement and Arbitration Award. - The amicable settlement and arbitration award shall have the force and effect of a final judgment of a court upon the expiration of ten (10) days from the date thereof, unless repudiation of the settlement has been made or a petition to nullify the award has been filed before the proper city or municipal court. However, this provision shall not apply to court cases settled by the lupon under the last paragraph of ARTICLE 434 of the Code, in which case the compromise settlement agreed upon by the parties before the lupon or pangkat chairperson shall be submitted to the court and upon approval thereof, have the force and effect of a judgment of said court. ARTICLE 73. Execution. - The amicable settlement or arbitration award may be enforced by execution by the lupon within six (6) months from the date of the settlement. After the lapse of such time, the settlement may be enforced by action in the appropriate city or municipal court. 40 | P a g e

ARTICLE 74. Repudiation. - Any party to the dispute may, within ten (10) days from the date of the settlement, repudiate the same by filing with the lupon chairperson a statement to that effect sworn to before him/her/her, where the consent is vitiated by fraud, violence, or intimidation. Such repudiation shall be sufficient basis for the issuance of the certification for filing a complaint as hereinabove provided. ARTICLE 75. Transmittal of Settlement and Arbitration Award to the Court. - The clerk of the lupon shall transmit the settlement or the arbitration award to the appropriate city or municipal court within five (5) days from the date of the award or from the lapse of the ten-day period repudiating the settlement and shall furnish copies thereof to each of the parties to the settlement and the lupon chairperson. ARTICLE 76. Power to Administer Oaths. - The punong barangay, as chairperson of the lupong tagapamayapa, and the members of the pangkat are hereby authorized to administer oaths in connection with any matter relating to all proceedings in the implementation of the katarungang pambarangay. ARTICLE 77. Responsibility of the City or Municipal Mayor. - The city or municipal mayor, as the case may be, shall be responsible for the efficient and effective implementation of the katarungang pambarangay. The MILG shall promulgate the rules and regulations necessary to implement this Rule. ARTICLE 78. Economic or Other Incentive. - The MILG shall provide a system of granting economic or other incentives to the lupon or pangkat members who adequately demonstrate the ability to judiciously and expeditiously resolve cases referred to them. ARTICLE 79. Appropriations. - Such amount as may be necessary for the effective implementation of the katarungang pambarangay shall be provided for in the annual budget of the city or municipality concerned. RULE VIII SANGGUNIANG KABATAAN ARTICLE 80. Organization and Composition of the Sangguniang Kabataan. - There shall be in every barangay a sangguniang kabataan composed of a chairperson, seven (7) members, a secretary, and a treasurer. The chairperson and the seven (7) members shall be elected at large by the registered members of the katipunan ng kabataan. The secretary and the treasurer shall be appointed by the chairperson from among the members of the sangguniang kabataan, subject to their concurrence. ARTICLE 81. Organization and Purpose of Katipunan ng Kabataan. - There shall be an assembly of youth in every barangay, to be known as katipunan ng kabataan, whose 41 | P a g e

primary objective is to enhance the social, political, economic, cultural, intellectual, moral, spiritual, and physical development of the youth of the country. ARTICLE 82. Composition of the Katipunan ng Kabataan. - The katipunan ng kabataan shall be composed of all Filipino citizens actually residing in the barangay for at least six (6) months, who are at least fifteen (15) but not more than thirty (30) years of age, and duly registered in the list of the BEO of the COMELEC or in the official barangay list in the custody of the barangay secretary. ARTICLE 83. Rights and Duties of Katipunan ng Kabataan Members. - Every member of the katipunan ng kabataan is eligible to vote and be elected in the sangguniang kabataan elections and participate in the programs, projects, and activities of the barangay as may be adopted by the sangguniang kabataan or the sangguniang barangay, unless otherwise provided in the Code and other applicable laws. ARTICLE 84. Powers and Functions of the Katipunan ng Kabataan. - The katipunan ng kabataan shall: 1. Elect the sangguniang kabataan chairperson and members in accordance with relevant national and regional laws on sangguniang kabataan elections; and 2. Serve as the highest policy making body to decide on matters affecting the youth in the barangay. As such, the sangguniang kabataan shall consult and secure the concurrence of the katipunan ng kabataan in the formulation of all its programs, plans, and activities. ARTICLE 85. Meetings of the Katipunan ng Kabataan. - The katipunan ng kabataan shall meet at least once every six (6) months, or at the call of the chairperson of the sangguniang kabataan or upon written petition of at least one-twentieth (1/20) of its members to decide on important issues affecting the youth of the barangay. ARTICLE 86. Powers and Functions of the Sangguniang Kabataan. - The sangguniang kabataan shall: 1. In consultation and with the concurrence of the katipunan ng kabataan, and within three (3) months from assumption to office, formulate a three (3) - year rolling plan, which shall be known as the CBYDP, which shall serve as basis in the preparation of the annual barangay youth investment program. This plan shall be aligned with the Philippine Youth Development Plan (PYDP), Bangsamoro Youth Development Plan (BYDP), and other local youth development plans in every level – municipal, city, and provincial – as is relevant; 2. Approve the annual budget which is the annual slice of the annual barangay youth investment program before the start of the succeeding fiscal year and if the sangguniang kabataan funds allow, a supplemental budget. Any changes in the annual budget shall be in accordance with existing applicable budget rules and procedures; 42 | P a g e

3. Promulgate resolutions necessary to carry out the objectives of the youth in the barangay in accordance with the CBYDP and the applicable provisions of the Code; 4. Initiate and implement, in coordination with any national and Bangsamoro Government ministries, offices, or agencies and/or private or non- government institutions, programs and projects designed to promote general welfare, development, and empowerment of the youth; 5. Hold fund-raising activities which are in line with the CBYDP, the proceeds of which shall be tax-exempt and shall accrue to the general fund of the sangguniang kabataan: Provided, however, That in the appropriation thereof, the specific purpose for which such activity has been held shall be first satisfied: Provided, further, That any appropriation thereof shall be in accordance with existing applicable budget, accounting, and auditing rules and regulations; 6. Create such bodies or committees whose chairpersons and members shall come from among the members of the sangguniang kabataan or from among the members of the katipunan ng kabataan and as far as practicable, to include at least one (1) representative from youth organizations as it may deem necessary, to effectively carry out its programs and activities; 7. Submit annual and end-of-term program accomplishments and financial reports and youth organization initiatives to the sangguniang barangay and present the same during the katipunan ng kabataan assembly, copy furnished the office of the local government operations officer and Local Youth Development Council (LYDC), all in accordance with the prescribed form by the MILG and the BYC on their projects and activities for the survival and development of the youth in the barangay. The youth organization concerned shall be furnished a copy of the official report submitted to the sangguniang barangay; 8. Partner with the LYDC in planning and executing projects and programs of specific advocacies such as good governance, climate change adaptation, disaster risk reduction and resiliency, youth employment and livelihood, health and anti- drug abuse, gender sensitivity, and sports development; 9. Adopt and implement a policy on full public disclosure of all its transactions and documents involving public interest; 10. Consult and coordinate with all youth organizations in the barangay for policy formulation and program implementation; 11. Coordinate with the appropriate national agency for the implementation of youth development projects and programs at the national level; 43 | P a g e

12. Within sixty (60) days from their assumption to office, the sangguniang kabataan shall: (a) Formulate and approve its internal rules and procedure; (b) Appoint its secretary and treasurer; and (c) Set the schedule of regular sangguniang kabataan meetings and katipunan ng kabataan assemblies; 13. Deliver mandatory State of the Barangay Youth Address (SOBYA) by the sangguniang kabataan chairperson during the celebration of linggo ng kabataan at any government facility. The sangguniang kabataan chairperson may address questions after the SOBYA; and 14. Exercise such other powers and perform such other duties and functions as the sangguniang barangay may determine or delegate or as may be prescribed by law or ordinance. ARTICLE 87. Meetings and Quorum. - The sangguniang kabataan shall meet regularly once a month on the date, time, and place to be fixed by the said sanggunian. Special meetings may be called by the sangguniang kabataan chairperson or any three (3) of its members by giving a written notice to all members of the date, time, place, and agenda of the meetings at least one (1) day in advance. Notices of regular or special meetings shall be furnished to the punong barangay and the members of the sangguniang barangay. A majority of the members of the sangguniang kabataan shall constitute a quorum. ARTICLE 88. Qualifications of Elective Members. – The Sangguniang Kabataan chairperson and members must be: 1. A citizen of the Philippines; 2. A qualified voter of the katipunan ng kabataan; 3. A resident in the barangay for at least one (1) year immediately preceding the day of the elections; 4. At least eighteen (18) years but not more than twenty-four (24) years of age on the day of the elections; 5. Able to read and write in Filipino, English, the local language, or Arabic; 6. Must not be related within the second civil degree of consanguinity or affinity to any incumbent elected national official or to any incumbent elected regional, provincial, city, municipal or barangay official in the locality where the aspirant seeks to be elected; and 7. Such elective officials must not have been convicted of any crime involving moral turpitude. ARTICLE 89. Term of Office. – 44 | P a g e

1. The sangguniang kabataan chairperson and members shall hold office for a period of three (3) years unless sooner removed for cause as provided by law, permanently incapacitated, die or resigned from office. 2. The sangguniang kabataan secretary and treasurer shall be coterminous with the appointing authority unless sooner removed for a cause, found to have failed from the discharge of his/her duties, or has committed abuse of authority as stipulated in existing laws pertaining to the conduct of public officials through a majority vote of all the members of the katipunan ng kabataan in a regular or special assembly called for the purpose. 3. A sangguniang kabataan official who, during his/her term of office, shall have passed the age of twenty-four (24) years shall be allowed to serve the remaining portion of the term for which he/she was elected. ARTICLE 90. Powers and Duties of the Sangguniang Kabataan Chairperson. - The registered voters of the katipunan ng kabataan shall elect the chairperson of the sangguniang kabataan who shall: 1. Serve automatically as ex officio member of the sangguniang barangay upon his/her assumption to office. As an ex officio member, he/she shall exercise the same powers, discharged the same duties and functions and enjoy the same privileges as the regular sangguniang barangay members, and shall be the chairperson of the committee on youth and sports development in the said sanggunian; 2. Serve as member of the barangay development council; and 3. Represent the sangguniang kabataan in the pederasyon ng mga sangguniang kabataan; 4. Call and preside over all meetings of the katipunan ng kabataan and the sangguniang Kabataan, except when one of the agenda to be discusses in such meeting involves the disciplinary action against the Sangguniang Kabataan chairperson, in which case, the highest ranking Sangguniang Kabataan member shall preside; 5. Implement policies, programs, and projects within his/her jurisdiction in coordination with the sangguniang barangay; 6. Exercise general supervision over the affairs and activities of the sangguniang kabataan, the official conduct of its members, and such other officers of the sangguniang kabataan within his/her jurisdiction; 7. With the concurrence of the sangguniang kabataan, appoint from among the members of the sangguniang kabataan the secretary and treasurer, and such other officers as may be deemed necessary; 45 | P a g e

8. Submit a sangguniang Kabataan three (3)-year comprehensive development plan to concerned authorities and offices; 9. Serve as a co-signatory, together with the Sangguniang kabataan treasurer, in all withdrawals of the sangguniang kabataan funds; 10. Take the lead in the formulation of the CBYDP and in the preparation and implementation of the annual barangay youth investment program; 11. Ensure the implementation of policies, programs, and projects as contained in the annual barangay youth investment programs, in coordination with the sangguniang barangay. For the implementation of policies, programs, and projects in the local youth development plan from the municipal or city youth development council, coordination shall be made with the latter; and 12. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 91. Duties of the Sangguniang Kabataan Secretary. - The sangguniang kabataan secretary shall: 1. Keep all records of the katipunan ng kabataan and sangguniang Kabataan, including the list of its qualified members, youth policies, studies, research, and registry of youth and youth-serving organizations in the barangay, if any; 2. Prepare and keep the minutes of all meetings of the katipunan ng kabataan and sangguniang kabataan; 3. Prepare all forms necessary for the conduct of registrations, elections, initiatives, referenda, or plebiscites, in coordination with the barangay secretary and the BEO of the COMELEC; 4. Cause the posting in the barangay bulletin board and in at least three (3) conspicuous places within the jurisdiction of the barangay and if possible, to include the use of traditional and nontraditional media, and make available to any person with legal purpose, all resolutions approved by the sangguniang kabataan, the annual and end-of-term reports of the programs and projects implemented by the sangguniang kabataan, the CBYDP, and annual barangay youth investment program, and ensure the dissemination of the same to concerned offices, institutions and individuals; and 5. Perform such other duties and discharge such other functions as the chairperson of the sangguniang kabataan may prescribe or direct. 46 | P a g e

ARTICLE 92. Duties of the Sangguniang Kabataan Treasurer. - The sangguniang kabataan treasurer shall: 1. Take custody of all sangguniang kabataan property and funds; 2. Collect and receive contributions, monies, materials, and all other resources intended for the sangguniang kabataan and the katipunan ng kabataan; 3. Serve as co-signatory to the Sangguniang Kabataan chairperson in all withdrawals from the Sangguniang Kabataan funds; 4. Disburse funds in accordance with an approved budget of the sangguniang kabataan; 5. Certify to the availability of funds whenever necessary; 6. Submit to the sangguniang kabataan and to the sangguniang barangay certified and detailed statements of actual income and expenditures at the end of every semester and cause the posting of the same in the barangay bulletin board and in at least three (3) conspicuous places within the jurisdiction of the barangay and if possible, including the use of traditional and nontraditional media; 7. Render a report during the regular katipunan ng kabataan assembly on the financial status of the sangguniang kabataan; and 8. Perform such other duties and discharge such other functions as the sangguniang kabataan chairperson may direct. ARTICLE 93. Privileges of Sangguniang Kabataan Officials. - All sangguniang kabataan officials in good standing, whether elected or appointed, shall, during their incumbency: 1. Be exempted from paying tuition and matriculation fees while attending public/state colleges or universities as provide in the “Universal Access to Quality Tertiary Education Act” and other relevant national or regional laws; 2. Be exempted from taking the National Service Training Program-Civic Welfare Training Service (NSTP-CWTS) subjects; 3. Be excused from attending their regular classes, if they are currently enrolled in any school, while attending regular or special sangguniang kabataan meetings,and the sangguniang barangay sessions, in case of the sangguniang kabataan chairperson. A certification of attendance shall be issued by the sangguniang kabataan secretary, attested by the sangguniang kabataan chairperson and duly noted by the punong barangay and shall be submitted to the concerned faculty member and the dean of the educational institution as proof of attendance. In the case of 47 | P a g e

the sangguniang kabataan secretary, the sangguniang kabataan chairperson shall issue the certification duly noted by the punong barangay. In the case of the sangguniang kabataan chairperson, the barangay secretary shall issue the certification of attendance duly noted by the punong barangay. Any person who shall falsely certify as to the attendance of any sangguniang kabataan official shall be criminally and administratively liable; 4. Be provided by the national government with Philippine Health Insurance (PhilHealth) coverage; 5. Receive a monthly honorarium, chargeable against the sangguniang kabataan funds, in addition to any other compensation provided in R.A. No. 11768, amending certain sections of R.A. No. 10742, otherwise known as the “Sangguniang Kabatan Reform Act of 2015” which shall be granted at the end of every regular monthly Sangguniang kabataan meeting: Provided, That the monthly honorarium shall not exceed the month ly compensation received by their sangguniang kabataan chairperson: Provided, further, That not more than twenty-five percent (25%) of the sangguniang kabataan funds shall be allocated for the said honorarium and other personnel services. The MFBM, MILG, and BYC shall issue the necessary joint guidelines implementing this provision. The higher constituent local government units and the Bangsamoro Government may provide additional honorarium as well as social welfare contributions and hazard pay to the sangguniang kabataan chairperson and the elected and appointed members through their own local ordinances or law, as the case may be: Provided, That the honorarium as stated in this Section shall be subject to the post-audit jurisdiction of the COA; 6. Be entitled to receive actual traveling reimbursements as may be authorized by law and subject to the availability of funds: Provided, That such travel is directly related to the performance of their functions as sangguniang kabataan officials and is supported by duly approved travel order by the punong barangay in the case of the sangguniang kabataan chairperson or by the Sangguniang Kabataan chairperson in the case of the other sangguniang kabataan officials; and 7. The sangguniang kabataan chairperson shall have the same privileges enjoyed by the other sangguniang barangay officials under this Code, subject to such requirements and limitations provided herein. ARTICLE 94. Sangguniang Kabataan Funds. - The sangguniang kabataan funds shall be governed by the following provisions: 1. The source of funds shall be: (a) As provided in Section 350 of Book II of the Code; and (b) Other funds of the sangguniang kabataan derived from whatever source; 48 | P a g e

2. The sangguniang kabataan shall have financial independence in its operations, disbursements, and encashment of their funds, income, and expenditures. For this purpose, the sangguniang kabataan funds shall be deposited in the name of the sangguniang kabataan of the concerned barangay in a government-owned bank situated in or nearest to its area of jurisdiction with the sangguniang kabataan chairperson and the sangguniang kabataan treasurer as the official signatories; 3. All sanggunian kabataan funds shall be allocated in an annual budget and i n a supplemental budget if the funds allow in accordance with the adopted annual barangay investment program and the Comprehensive Barangay Youth Development P lan (CBYDP) which shall give priority to programs, projects, and activities that will promote and attain the thrusts of the national and Bangsamoro youth development plans; 4. The sangguniang bayan or sangguniang panlungsod shall, within forty-five (45) days upon receipt hereof, review the annual budget and supplemental budget of the sangguniang kabataan on their compliance in the immediately preceding paragraph and other existing laws, rules, and regulations. Non-compliance shall render said budgets inoperative either in whole or in part. Failure on the part of the sanggunian to complete the review within the prescribed period shall render the said annual budget deemed approved; 6. The sangguniang kabataan may set aside an amount to complement the training fund provided in Section 469 for training other than the mandatory and continuing training of the sangguniang kabataan. The total amount appropriated for the training shall not be more than fifteen percent (15%) of the sangguniang kabataan fund. The sangguniang kabataan may also consult non-governmental organizations and CSOs accredited by the BYC in the development of mandatory programs and training for its officials; and 7. All sangguniang kabataan funds derived from any source shall be stated in its financial records which shall be kept by the sangguniang kabataan treasurer, copy furnished the sangguniang barangay, in a simplified manner as may be prescribed by the COA. All sangguniang kabataan funds shall be subject to all existing accounting and auditing laws, rules, and regulations. ARTICLE 95. Persons in Authority. - For purposes of the Revised Penal Code, the sangguniang kabataan chairperson and members in each barangay shall be deemed persons in authority in their jurisdictions. 49 | P a g e

ARTICLE 96. Suspension and Removal from Office. - Any elected official of the sangguniang kabataan may, after due process, be suspended for not more than six (6) months or removed from office by a majority vote of all members of the sangguniang bayan or sangguniang panlungsod which has jurisdiction in the barangay of the concerned sangguniang kabataan official which shall be final and executory, on any of the following grounds: 1. Absence from the regular meeting of the sangguniang kabataan without a valid cause for two (2) consecutive times or accumulated absences of four (4) within a period of twelve (12) months; 2. Failure to convene the regular assembly of the Katipunan ng kabataan for two (2) consecutive times; 3. Failure to convene the regular sangguniang kabataan meetings for three (3) consecutive months in the case of the sangguniang kabataan chairperson; 4. Failure to formulate the CBYDP and the annual barangay youth investment program, or approve the annual budget within the prescribed period of time without justifiable reason; 5. Failure to implement programs and projects outlined in the annual barangay youth investment program without justifiable reason; 6. Four (4) consecutive absences during the regular sangguniang barangay sessions without a valid cause, in the case of the sangguniang kabataan chairperson; 7. Conviction by final judgment of a crime involving moral turpitude; 8. Violation of existing laws against graft and corruption and other civil service laws, rules, and regulations; and 9. Failure in the discharge of his/her duty or has committed abuse of authority. ARTICLE 97. Succession and Filling of Vacancies. – 1. In case a sangguniang kabataan chairperson refuses to assume office, fails to qualify, is convicted of felony, voluntarily resigns, dies, is permanently incapacitated, is removed from office, or has been absent without leave for two (2) consecutive times or accumulated absences of four (4) within a period of twelve (12) months, the sangguniang kabataan members who obtained the next highest number of votes in the election immediately preceding shall assume the office of the chairperson for the unexpired portion of the term, and shall discharge the powers and duties, and enjoy the rights and privileges appurtenant to the office. In case the said member refuses to assume the position or fails to qualify, the sangguniang kabataan member obtaining the next highest number of votes shall assume the position of the chairperson for the unexpired portion of the term. 50 | P a g e

2. Where two (2) or more sangguniang kabataan members obtained the same next highest number of votes, the other sangguniang kabataan members shall conduct an election to choose the successor to the chairperson from among the said members. 3. After the vacancy shall have been filled, the sangguniang kabataan chairperson shall call a special election to complete the membership of said sanggunian. The duly elected sangguniang kabataan member shall hold office for the unexpired portion of the term of the vacant seat. 4. In case of suspension of the sangguniang kabataan chairperson, the successor, as determined in paragraphs (2) and (3) above, shall assume the position during the period of such suspension. ARTICLE 98. Mandatory and Continuing Training Programs. - For the purpose of emphasizing the role of the youth in nation-building and molding them to become better citizens with the values of patriotism, nationalism, and honor as a Filipino and a Bangsamoro, any sangguniang kabataan official, whether elected or appointed, or any member of the LYDC must undergo the mandatory training programs before he or she can assume office. During their incumbency, they must attend the continuing training programs to be undertaken by the BYC in coordination with the MILG. Deliberate failure to attend the said training programs shall constitute sufficient ground to disqualify said sangguniang kabataan official or LYDC member or subject them to disciplinary actions. ARTICLE 99. Components of the Mandatory Training Programs. - The BYC and the MILG, with the assistance of the Development Academy of the Bangsamoro (DAB), Bangsamoro Local Government Academy (BLGA), Mindanao State University (MSU), and in consultation with the youth stakeholders, shall jointly design and implement the mandatory and continuing training programs. The mandatory training programs shall include, among others, the following components: Modules consisting of the following: 1. Eight (8) hours of Mandatory Onboarding of Newly elected officials to be facilitated by MILG, BLGA or any service provider accredited by the MILG; and 2. The remaining thirty-two (32) hours on the following topics: a) The Bangsamoro culture, history, and autonomy; b) Conflict-sensitivity and peacebuilding; and/or 51 | P a g e

c) The Bangsamoro youth and its role in nation-building for Sangguniang Kabataan officials; 3. Capability building on leadership, program and project development and sustainability, financial management, and accountability and transparency; 4. Updates on regional governance, legislation, and other issuances; and 5. All national and regional laws and policies related to the youth. For this purpose, a fund for the conduct of training shall be established and incorporated in the annual appropriations act of the Bangsamoro Government. ARTICLE 100. Training of Newly Elected Sangguniang Kabataan Officials. - The Bangsamoro Youth Commission (BYC) shall, in coordination with the local chief executive concerned, administer a training program for the newly elected sangguniang kabataan officials with the following objectives: 1. Develop their leadership abilities; 2. Orient them on the pertinent provisions of these Rules, the Code and such other applicable laws, rules and regulations; 3. Enhance their organizational and managerial skills; 4. Increase their awareness and appreciation of such relevant concepts as unity, nationalism, peace, cooperation, service, concern for the environment, citizenship, and respect for the rule of law; and 5. Evolve a sustained development training program for the youth in the LGU. ARTICLE 101. Pederasyon ng Mga Sangguniang Kabataan. – 1. Organization — There shall be an organization of all the pederasyon ng mga sangguniang kabataan to be known as follows: a) For municipalities, Pambayang Pederasyon ng Sangguniang Kabataan; b) For cities, Panlungsod na Pederasyon ng Sangguniang Kabataan; c) For provinces, Panlalawigang Pederasyon ng Sangguniang Kabataan; d) For BARMM, Panrehiyong Pederasyon ng Sanggunian Kabataan; 2. Election — The pederasyon ng mga sangguniang kabataan shall, at all levels, elect from among themselves the president, vice president and such other officers as may be necessary. Election of officers shall be held thirty (30) days after the sangguniang kabataan elections. 3. Composition — The pederasyon ng mga sangguniang kabataan shall be organized in the following manner. 52 | P a g e

(a) The panlungsod or pambayang pederasyon shall be composed of the sangguniang kabataan chairpersons of barangays in the city or municipality, respectively; (b) The panlalawigan pederasyon shall be composed of convenors of the pambayan and panlungsod na pederasyon ng mga sangguniang kabataan; (c) In the BARMM, the panrehiyong pederasyon ng sangguniang kabataan shall be composed of the convenors of the panlalawigang pederasyon ng mga sangguniang kabataan. ARTICLE 102. Duties and Functions of the Pederasyon ng mga Sangguniang Kabataan. - The pederasyon ng sangguniang kabataan and the LYDC shall draft the Local Youth Development Plan (LYDP). The pederasyon and the LYDC shall convene quarterly to ensure the implementation of the LYDP and alignment of the CBYDP and annual barangay youth investment program to the LYDP. The pederasyon shall also cascade information and facilitate knowledge transfer to their respective localities. ARTICLE 103. Membership in the Sanggunian and Local Special Bodies. – The duly elected president of the pederasyon ng Sangguniang kabataan, at all levels, shall: 1. Serve as ex officio member of the sangguniang panlalawigan, sangguniang panlungsod, and sangguniang bayan, as the case may be, without need of further appointment; 2. Be the chairperson of the committee on youth in the said sanggunian, and a regular member of the committees on education, environmental protection, employment and livelihood, health and anti-drug abuse, sports, and gender and development; 3. Serve as ex officio member of the local school board, local council for the protection of children, local development council, local health board, local tourism council, and local peace and order council; and 4. Convene the LYDC every three (3) months to conduct consultations with youth organizations and preside over all its meetings. The presidents of the panlalawigang pedersayon ng mga sangguniang kabataan and the presidents of the panlungsod na pederasyon ng mga sangguniang kabataan of highly urbanized cities and independent component cities shall elect, among themselves, one (1) representative from the mainland provinces and (1) representative from the island provinces. ARTICLE 104. Issuance of Guidelines. - Within sixty (60) days upon effectivity of the Code, the MILG, together with the BEO of the COMELEC and the BYC, shall jointly issue guidelines governing the following: 1. Manner of pederasyon elections; 2. Suspension from office at all levels of pederasyon; 3. Removal of officers of the pederasyon at all levels of the pederasyon; and 53 | P a g e

4. Term of office of the other officers of the pederasyon. ARTICLE 105. Observance of the Linggo ng Kabataan. – Every province, city, municipality, and barangay, as well as the Bangsamoro Government, shall conduct an annual activity to be known as the linggo ng kabataan on the week where the 12th of August falls to coincide with the International Youth Day. The sangguniang kabataan, in the case of barangay, and the respective LYDC in cooperation with the pederasyon ng mga sangguniang kabataan, in the case of municipality, city, and province, and the BYC, in the case of the Bangsamoro Government, shall take the lead in this observance. The observance of the Linggo ng Kabataan shall include the election of the counterparts of all elective and appointive local officials, as well as heads of NGAs stationed or assigned in the territorial jurisdiction of the LGU, among in-school and community youth residing in the LGU concerned from ages fourteen (14) to eighteen (18). During said week, they shall hold office as boy and girl officials and shall perform such duties and conduct such activities as may be provided in the ordinance enacted pursuant to this Title. ARTICLE 106. Linggo ng Kabataan Activities. - The pederasyon ng sangguniang kabataan shall conduct the following activities during the Linggo ng Kabataan: 1. Commemoration of young Bangsamoro heroes who made significant contributions to the development of the country or the locality; 2. Recognition and awarding of outstanding youth organizations for their achievements and contributions to development; and 3. Awareness campaign on environmental issues, sports festivals and competitions, cultural festivals, arts and skills exhibition, volunteer work, tour of historical places, and such youth-oriented activities as may be deemed relevant. RULE XI THE MUNICIPALITY ARTICLE 107. Role of the Municipality. - The municipality, consisting of a group of barangays, serves primarily as a general-purpose government for the coordination and delivery of basic, regular and direct services, and effective governance of the inhabitants within its territorial jurisdiction. ARTICLE 108. Manner of Creation. - A municipality may be created, divided, merged, abolished, or its boundary substantially altered by an act of the Parliament and subject to the approval by a majority of the votes cast in a plebiscite to be conducted in the political units directly affected: Provided, That the criteria prescribed in the Code are complied with. 54 | P a g e

The creation of a new municipality shall not reduce the land area, population, and income of the original municipality or municipalities at the time of said creation to less than the prescribed minimum requirements. All expenses incidental to the creation shall be borne by the petitioners. ARTICLE 109. Requisites for the Creation of a Municipality. - A municipality shall not be created unless the following requisites are present: 1. An income of an average annual income of at least Two Million Five Hundred Thousand Pesos (Php 2,500,000.00), for the immediately preceding two (2) consecutive years as certified by the BLGF. The average annual income shall include the income accruing to the general fund, exclusive of specific funds, transfers, and non-recurring income; 2. A population which shall not be less than twenty-five thousand (25,000) inhabitants, as certified by PSA; and 3. A land area which must be contiguous with an area of at least fifty (50) square kilometers, as certified by MENRE. Provided, That the territory need not be contiguous if the municipality comprises two (2) or more islands. Provided further, The requirement on land area shall not apply where the proposed municipality is composed of one (1) or more islands. The territorial jurisdiction of a municipality sought to be created shall be properly identified by metes and bounds. Provided, further That the contiguity requirement shall not apply where the territory of the municipality to be created is separated by another local government unit outside of the BARMM; Provided, finally That its aggregate land area shall be at least fifty (50) square kilometers. 4. Map of the original municipality or municipalities, indicating the areas to be created into a municipality. The map shall be prepared by the provincial engineer and shall clearly indicate the road network within the proposed municipality; 5. Deed of Donation containing the donation to the municipality of a lot with an area of not less than fifteen thousand (15,000) square meters for the construction of a permanent government center like the municipal hall, health center, multi- purpose hall, and similar others, for the following purposes: (a) Market site of not less than five thousand (5,000) square meters, located out of view of the municipal hall, schools, plaza, and cemetery and near, but not along, a provincial road, railroad station, navigable river, or sea; (b) Plaza or park not less than five thousand (5,000) square meters located preferably in front of the municipal hall; (c) School site of not less than five thousand (5,000) square meters, in well- drained location that conforms with the requirements prescribed by public school authorities; 55 | P a g e

(d) Cemetery site of not less than five thousand (5,000) square meters, in well-drained location that conforms with the requirements prescribed by health authorities; and (e) Number and nature of existing industrial and commercial establishments in the territory of the proposed municipality as certified by the PSA. (f) Source of potable water supply for the inhabitants as certified by the MOH; (g) Facilities, plans, and site for sewerage, garbage, and waste disposal as certified by the local engineer; and (h) Such other information that may be necessary. RULE X PROCEDURE FOR CREATION OF A MUNICIPALITY ARTICLE 110. Law Creating the Municipality. — The law shall properly identify by metes and bounds or by natural boundaries, the territorial jurisdiction of the new municipality, including the technical description of the donated lot for the municipality government center. ARTICLE 111. Submission to BEO to Conduct a Plebiscite. - Upon effectivity of the law creating a municipality, the Parliament shall furnish the BEO with a signed official copy of the said law. The BEO shall conduct a plebiscite in the LGUs directly affected within one hundred twenty (120) days or the period specified in the law. The BEO shall conduct an intensive information campaign in the LGUs concerned at least twenty (20) days prior to the plebiscite. For this purpose, the BEO may seek the assistance of regional and local government officials, mass media, MOAs, and other interested parties. All expenses shall be borne by either the petitioning sanggunian or the Parliament, as the case may be. ARTICLE 112. Submission of Plebiscite Result. — At least seven (7) days after the conduct of the plebiscite, the LGU concerned shall submit the Certificates of Canvass of Votes Cast, Statement of Affirmative and Negative Votes, Abstentions Cast in every voting center as well as the provincial ordinance or regional law creating the municipality to the BEO and MILG office for inclusion in the Official Masterlist of Municipalities. ARTICLE 113. Financial Requirement After Effectivity. — The financial requirements of the new municipalities created by the Parliament after the effectivity of the Code shall be the responsibility of the Parliament until the newly created municipality qualifies to receive the NTA. ARTICLE 114. Beginning of Corporate Existence. — When a municipality is created, its corporate existence shall commence upon the appointment made by the Chief Minister, or election and qualification of its mayor and a majority of the members of its Sanggunian, unless some other time is fixed therefore by the law creating it. 56 | P a g e

ARTICLE 115. Creation of a Tribal Municipality. - A Tribal Municipality may be created to efficiently provide and deliver efficient basic services to the NMIP communities who are a minority in their province but who are natives thereof. The Parliament may enact a law to create such, notwithstanding the population requirement of the preceding Section; Provided, That the population shall not be less than twenty thousand (20,000) and the NMIPs form the predominant population in the said area: Provided, further, That the area of the NMIPs sought to be constituted as a tribal municipality is contiguous. In the temporary absence of and to qualify for the NTA, the financial requirement of the created municipality shall be provided by the Bangsamoro Government. Provided further, That the requirements thereof are met. The governance structure of established tribal municipalities shall be the same as those of other municipalities, unless otherwise provided in another law to be enacted by the Parliament. ARTICLE 116. Requirements for the Creation of a Tribal Municipality. - In the creation of a tribal barangay, the following conditions shall be met: 1. The population shall not be less than twenty thousand (20,000); 2. The NMIPs form the predominant population in the said area as certified by MIPA; 3. That the area of the NMIPs sought to be constituted as a tribal municipality is contiguous. The governance structure in tribal barangays shall be the same as those of other barangays unless otherwise provided in another law to be enacted by the Parliament. ARTICLE 117. Municipalities That May Be Created After the Effectivity of this Code. – The creation of any municipality after the effectivity of this Code shall comply with the minimum standards laid down in this Code: Provided, That any future change or modification in the criteria laid down by national or regional laws shall be complied with in order to ensure that the municipality will be entitled to NTA. RULE XI POWERS AND FUNCTIONS OF A MUNICIPALITY ARTICLE 118. Powers, Functions, Services, and Facilities. - The municipal government shall perform the powers and functions and ensure the delivery of basic services and facilities, as follows: I. On Agriculture (a) Formulate and implement the agriculture, fisheries, poultry, and livestock programs of the municipality within the framework of the Bangsamoro Government policies and plans. For this purpose, the municipality shall, among others: 57 | P a g e

1. Provide for, maintain, and deliver agriculture, fisheries, poultry, and livestock production extension services and facilities, including but not limited to: i. Dispersal of livestock and poultry, fingerlings, and other seeding materials for aquaculture; ii. Palay, corn, and vegetable seed farms; iii. Medicinal plant gardens; iv. Fruit tree, coconut, and other kinds of seedling nurseries; and v. Quality control of copra and improvement and development of local distribution channels, preferably through cooperatives; 2. Establish, provide for, and maintain on-site or location-specific research services and facilities related to agriculture, livestock, poultry, and fishery activities, including the establishment, operation, and maintenance of demonstration farms. The municipality shall make available the appropriate and modern farming and fisheries technology compatible with environmental and climate change goals, disseminate information on the latest applicable research on crops and fisheries, prevention and control of plant or crop diseases and pests, and other agricultural and fisheries matters which will maximize productivity; (b) Formulate and implement the municipal agriculture and fisheries bio systems modernization and mechanization programs which shall be included and integrated in the municipality’s local development and investment plans and shall be aligned with the Bangsamoro Government plans and policies. Through the municipal agriculture and biosystems engineer, the municipality shall, within its territorial jurisdiction and funded by the municipal funds intended to primarily serve the needs of its inhabitants, administer, supervise, and coordinate the construction, operation, maintenance, improvement, and management of: 1. Inter-barangay irrigation system, and water and soil resource utilization conservation projects, such as, but not limited to: i. Communal Irrigation Systems (CISs); ii. Small Water Impounding Projects (SWIPs); iii. Diversion dams; and iv. Bio-engineering for flood control; 2. Agri-fisheries machinery centers, wherein all agricultural and fishery machinery in the municipality, shall be registered and the after-sales provision of warranty and service thereon by agricultural and fisheries 58 | P a g e

machinery assemblers, manufacturers, importers, suppliers, distributors, and dealers shall be monitored; 3. Post-harvest facilities such as, but not limited to: i. Multi-purpose drying pavement; ii. Storage facility; iii. Slaughterhouses; iv. Fish ports and fish landing sites; and v. Ice plants and cold storage and fish processing establishments; 4. Farm-to-market roads, including those built and constructed by the provincial, Bangsamoro, and national governments: Provided, That the municipality has provided at least ten percent (10%) counterpart funding and following the municipality’s farm-to-market road network plan; 5. Mechanized demonstration farms and learning sites or centers that shall provide skills and capacity development of farmers, fishers, and farm workers on the proper operation and maintenance of agri-fisheries machinery; 6. Agricultural and biological solid waste management and utilization facilities such as, but not limited to, composting for biogas technologies, in line with the municipal ecological solid waste management plans and programs; and 7. Climate change agriculture and biosystems mitigation and adaptation facilities such as, but not limited to: i. Renewable energy facilities for agri-fisheries enterprise; and ii. Precision agriculture technologies, equipment, and materials utilized for land laser levelling, hydroponics, and greenhouse agriculture; (c) Regulate the keeping of animals in homes or as part of a business, and the slaughter, sale or disposition of the same within the territorial jurisdiction of the municipality, subject to regulations and standards set by the Bangsamoro and national governments. The municipality shall establish slaughterhouses or animal corrals and authorize the operation thereof. It shall have the authority to grant a franchise to any person, partnership, corporation, or cooperative to establish, construct, operate, and maintain the same; (d) Adopt measures to prevent and penalize cruelty to animals and ensure animal welfare. For this purpose, the municipality shall provide a place for impounding stray animals; 59 | P a g e

(e) Construct and provide for agriculture and fisheries facilities for the constituent barangays which shall be turned over to them: Provided, That pursuant to the “Magna Carta of Small Farmers”, every barangay which is predominantly agriculture-based shall be entitled to at least one (1) storage facility and a multipurpose pavement/plaza which can be used for various purposes including drying of agricultural produce. The municipality shall undertake the maintenance, in particular, the major repairs and rehabilitation of such facilities in support of and to augment the constituent barangays. In the exercise of these functions, the municipality shall ensure proper coordination with the concerned constituent barangays; (f) Maintain the municipal database and master list of farmers, fishers, livestock producers, and other agriculture, fisheries, and food production stakeholders, including agri-venture enterprises, cooperatives, and the like, and contain other relevant information, from the consolidated databases of its constituent barangays. The municipality shall share and give access to such database and master list to the province for consolidation and integration in the Bangsamoro centralized regional information systems on agriculture, fisheries, and food supply enterprise, subject to existing data privacy laws and issuances; (g) Ensure participation of farmers, fishers, and agricultural entrepreneurs and stakeholders in policy-making, planning, and program formulation of the municipality, in accordance with mechanisms established by the MAFAR: Provided, That in the pursuit of food security and nutrition goals and targets of the municipality, the municipality shall give priority to directly sourcing and procuring from the farmers, fishers, and other food producers in the area; (h) Enforce and administer fishery laws in the municipal waters including the conservation of mangroves. For this purpose, a Municipal Fisheries and Aquatic Resource Management Council (MFARMC) shall be created. The MFARMC shall prepare and recommend the fisheries and aquatic resources management policies and plans for integration into the local development plan. Such policies and plans should be based on sound assessment and bio-economic characteristics of the resources; (i) Grant fishery privileges in the municipal waters and impose rentals, fees, or charges therefor in the manner provided for in ARTICLE 172 of Book II of the Code; (j) Issue licenses for the operation of fishing vessels of three (3) tons or less; 60 | P a g e

(k) Penalize the use of explosives, noxious or puissance substances, electricity, muro-ami, and other deleterious methods of fishing and prescribe a criminal penalty therefore, without prejudice to application of criminal and other liabilities imposed under national and regional laws; and (l) Administer and implement the registration and licensing of fish hatcheries, fish breeding facilities, private fishponds, and of all post-harvest fisheries facilities such as, but not limited to, fish processing plants, ice plants, cold storages, fish ports, and fish landing sites. II. On Health (a) Formulate the health and nutrition policies of the municipality as well as prepare and implement the plans pursuant thereto within the framework of the Bangsam oro Government’s general health and nutrition policies and plans; (b) Support to the provision of community-based primary health- care services in the component barangays, including: 1. Construction and provision of support to the maintenance of baranga y health stations, and the propagation of health and nutrition information and education of the population therein on important health issues and good nutrition; 2. Augmentation of the honorarium for barangay health workers and bar angay nutrition scholars; and 3. Augmentation of procurement of medicines, medical supplies and equipment, and the hiring of health personnel; (c) Provide primary health care services, through the implementation of progra ms and projects for: 1. Community maternal, neonatal, infant, young child nutrition, and communicable and non–communicable disease control services; 2. Feeding and nutrition, immunization, family planning programs, inclu ding education and information campaigns thereon: Provided, That the implementation of nutrition programs or projects such as those for the nutrition of the pregnant women or new mothers and their infants, body mass index monitoring, annual weighing and height measurement of all children up to five (5) years old, micronutrient supplementation, exclusive breastfeeding, timely introd uction of complementary food, deworming, and tracking and treatment of severe and acute malnourished children, may be considered; 3. Health and nutrition education and advocacy programs; 4. Construction and operation of municipal health centers, clinics, and other health facilities necessary to carry out health services to its constituents; 61 | P a g e

5. Establishment of nutrition office and drug rehabilitation centers; and 6. Procurement of medicines, medical supplies and equipment, and hiring of health and nutrition personnel; (d) Support the improvement of access to secondary and tertiary health services. For this purpose, the municipality shall implement a medical assistance program; (e) Enforce all laws, rules, and regulations relating to health, nutrition, sanitation, and hygiene including quarantine laws and food and drug safety laws; (f) Regulate the operation of establishments within the municipality, including the issuance of sanitary, business, and water permits as necessary; (g) Coordinate with the MOH on health-related programs and activities provided by the national government and by other interest groups, non-government organizations, and international organizations; (h) Monitor the local health and nutrition situation and submit regular reports thereon to the province through the provincial health officer; and (i) Undertake health and medical research in support of the municipality’s programs and activities related to health. III. On Social Services (a) Formulate, develop, and implement plans, programs, and projects in the field of social welfare and development in accordance with the municipality’s plans and in furtherance of the provincial and regional plans and targets; (b) Coordinate and cooperate with the MSSD in the implementation of regional and national programs, take the lead in the identification and/or validation of beneficiaries, and apply the qualification standards under the respective programs, operationalizatio n of the implementation modality, conduct of monitoring activities, and the submission of regular reports, among others; (c) In coordination with the MSSD, maintain information systems related to vulnerable sectors and social welfare programs; (d) Coordinate with and provide necessary data and other information to the provincial government and the MSSD for the latter’s use in the formulation of regional plans, programs, and services; (e) Establish offices that will facilitate the provision of services to poor, marginalized, and vulnerable sectors such as, but not limited to: 1. Persons with Disabilities Affairs Office (PDAO); 2. Office of Senior Citizens’ Affairs (OSCA); and 62 | P a g e

3. Local Youth and Development Office (LYDO); (f) Establish local mechanisms to support the implementation of social welfare and development programs and services in the municipality, such as, but not limited to: 1. The Municipal Inter-Agency Committee Against Trafficking and Violence against Women and Children (MIACAT-VAWC); 2. Municipal Committee for the Protection of Children (MCPC); 3. Municipal Early Childhood Care and Development Coordinating Committee (MECCDCC); and 4. Municipal Youth Development Council (MYDC); (g) Conduct rescue operations to remove victims from their abusers or from neglect, and provide them with immediate relief and/or refer them to residential care institutions and other service providers that can extend medical, psychosocial, material, and other assistance; (h) Provide longer-term interventions towards the healing and rehabilitation of victims of abuse, neglect, and abandonment; (i) Undertake the construction, repair, and rehabilitation of CDCs in the consti tuent barangays; (j) Ensure delivery of quality ECCD services through technical assistance, capacity building, conduct of internal assessment, support and augmentation of and the operation, and maintenance of CDCs in the municipality and in the constituent barangays, through, but not limited to, including the provision of honoraria of CDC workers; (k) Adopt the standards issued by the MSSD in the operation of institutional social welfare facilities that are constructed and operated by the municipality; (l) Design and implement diversion programs for qualified child in conflict with the law (CICL) and child at risk (CAR); (m) Conduct the assessment of discernment of a CICL, handle their case management, and undertake the necessary case conferences and family tracing; (n) Form organizations of vulnerable sectors and service providers in the municipal level and/or federate those that have been organized in its constituent barangays to strengthen the respective sectors through internal capacity-building, advocacy, support to mandatory government structures, and other programs for the betterment of the members of said sectors; (o) Exert efforts to look for the biological parents of a foundling, file petitions for the issuance of a Certificate of Declaration of a Child Legally Available for Adoption 63 | P a g e

(CDCLAA), conduct a social case study report attached to be attached to a petition for CDCLAA, and take on tasks in relation to the adoption of children and other alternative child care arrangements with their best interest of the child in mind; (p) Lead or participate in information dissemination activities and campaigns on issues affecting vulnerable sectors and on programs that address them; and (q) Formulate and implement social welfare and development services which will improve the livelihood and living conditions of the inhabitants. IV. On Environmental Services (a) Support the efforts of the constituent barangays on community actions for cleanliness, general hygiene and sanitation, and beautification: Provided, That the municipality may directly undertake or provide the necessary augmentation to the concerned barangays where the action for cleanliness, hygiene, sanitation, and beautification extends to or involves more than one constituent barangays or when the same shall be undertaken exclusively within municipal properties; (b) Provide for an efficient and effective system of solid waste and garbage management and other services or facilities within the municipality, pursuant to national and regional laws, standards, and policies on ecological solid waste management. Toward this end, the municipality, among others, shall: 1. Undertake the collection, treatment, processing, and disposal of non- recyclable materials and special wastes within the territory of the municipality including those collected and aggregated by its constituent barangays in the respective collection or drop-off points or centers; 2. Regulate the collection, treatment, and disposal of clinical and other wastes from hospitals, clinics, and other similar hazardous waste products; 3. Prohibit littering and the placing or throwing of garbage, refuse and other filth and wastes; 4. Establish the municipal solid waste management board and formulate the municipal solid waste management plan pursuant to the provisions and following national and Bangsamoro policies, standards, and guidelines, on ecological solid waste management. The plan shall integrate the implementation of all feasible re-use, recycling, and composting programs, and identify and provide for the ultimate disposal facilities including the establishment, maintenance, and 64 | P a g e

operation of the sanitary landfill that will be needed for the disposal of solid waste which cannot be re-used, recycled, or composted, following national and Bangsamoro policies, standards, and guidelines. The municipal solid waste management plan shall be submitted for review and consolidation by the provincial solid waste management board or, pending the constitution thereof, the governor through the provincial environment and natural resources officer; and 5. Construct, maintain, and operate a materials recovery facility; (c) Administer and/or regulate the consumption, use, or wastage of water and protect the purity and quantity of the water supply of the municipality; (d) Undertake the management, protection, rehabilitation, and maintenance of small watershed areas which are sources of local water supply as identified or to be identified by the MENRE; (e) Provide for and enforce regulations on air contamination and pollution from smoking and air pollution from motor vehicles and other mobile sources, pursuant to national and Bangsamoro laws and policies on comprehensive air pollution control and air quality management. The municipality shall prohibit smoking of cigarettes and cigars, using of vape, e-cigarettes, and other similar devices inside a public building or an enclosed public place including public vehicles and other means of transport or in any enclosed area outside of one’s private residence, private place of work, or any duly designated smoking area. In addition, the municipality shall assist the relevant regional and national officers and agencies in the enforcement of emission standards for motor vehicles and interdiction of violators of smoke belching; (f) Formulate and implement the municipal climate change action plan, consistent with the provisions of the Code and the relevant national or Bangsamoro climate change laws and policies. For this purpose, it shall: 1. Ensure that component barangays shall be directly involved with municipal and city governments in prioritizing climate change issues and in identifying and implementing best practices and other solutions; 2. Regularly update the respective climate change action plans to reflect changing social, economic, environmental conditions, and emerging issues; 3. Furnish the MILG and MENRE with copies of the climate change action plans and all subsequent amendments, modifications, and revisions thereof, within one (1) month from their adoption; and 65 | P a g e

4. Mobilize and allocate necessary personnel, resources and logistics to effectively implement the municipality’s climate change action plans; (g) Manage and control communal forests within its territorial jurisdiction with an area not exceeding fifty (50) square kilometers, and formulate, develop, and implement the plans and programs pertaining to its conservation, protection, and development. It shall undertake and implement community-based forestry projects, integrated social forestry programs, and similar projects. The municipal government shall conduct an annual tree-planting day on a date and time provided in a proclamation issued by the mayor, as part of the global arbor day celebration; (h) Establish tree parks, eco parks, greenbelts, mangrove forests, and similar f orest development projects, subject to applicable national and regional policies and subject to the supervision, control, and review of the MENRE; (i) Protect the environment and impose appropriate penalties through the enactment of ordinances for the purposes, for acts which endanger the environment, such as, but not limited to, dynamite fishing and other forms of destructive fishing, illegal logging and smuggling of logs, smuggling of natural resources products and of endangered species of flora and fauna, slash and burn farming, and such other activities which result in pollution, acceleration of eutrophication of rivers and lakes, or of ecological imbalance. This is without prejudice to the application of criminal liabilities imposed under applicable national and regional laws; (j) Recommend to the province, by way of a resolution of the sangguniang bayan, the issuance of permits for extraction sand, gravel and other quarry resources located within its territorial jurisdiction, as provided for in ARTICLE 161, Book II of the Code, and in accordance with the applicable national and regional mining laws and policies; (k) Consult constituent barangays, and where necessary, secure the prior approval of the sanggunian concerned as provided in SectionARTICLE 32 of Book I of the Code, the local communities, and other concerned stakeholders in the municipality that are directly affected during the planning and prior to the implementation of any project or program that may cause or aggravate pollution, climate change, the depletion of non-renewable resources, loss of crop land, rangeland, or forest cover, and extinction of animal or plant species. The municipality, during such consultation period, shall explain the goals and objectives of the project or program, its impact upon the people and the community in terms of environmental or ecological balance, and the measures 66 | P a g e

that will be undertaken to prevent or minimize the adverse effects thereof: Provided, That occupants in areas where such projects or program are to be implemented shall not be displaced unless appropriate relocation sites and other measures to mitigate the adverse effects of displacement have been provided, in accordance with the provisions of the constitution and applicable national and regional laws, regulations, and standards; and (l) Enact appropriate ordinances or issue the appropriate resolutions, after due consultation, signifying the municipality’s approval or disapproval of or concurrence with proposed project or programs of the province, the region, or the national government that may cause or aggravate pollution, climate change, depletion of non-renewable resources, loss of crop land, rangeland or forest cover, and extinction of animal or plant species within the municipality. V. On Infrastructure, Public Works, and Local Facilities (a) Construct, maintain, and operate, including undertaking minor and major repairs thereon of infrastructure and facilities intended primarily to service the needs of the residents of the municipality and/or are funded out of municipal funds such as, but not limited to: 1. Municipal roads, streets, and municipal bridges, classified as such by law or issuance, and appurtenant structures such as street lights, drainage, and sidewalks; 2. Seawalls, river, and control dikes; 3. School buildings and other educational facilities for elementary, secondary, and technical education; 4. Clinics, health centers, and other health facilities; 5. Inter- barangay and municipal waterworks and water supply system, including artesian wells, spring development, rainwater collectors, drainage and sewerage, and flood control; 6. Cultural centers; 7. Public parks including freedom parks and playgrounds; 8. Sports facilities and equipment; and 9. Other similar facilities; (b) Regulate the use of municipal roads and streets, including avenues, alleys, and sidewalks, and the putting up of signages, signposts, awnings, and awning posts thereon. The municipality shall provide for the lighting, cleaning, and sprinkling of such roads, streets, and other public places of the locality; (c) Subject to existing laws, regulate the following: 67 | P a g e

1. Construction, maintenance, repair and use of hydrants, pumps, cisterns and reservoirs; 2. The construction and use of private water closets, privies, and other sim ilar structures in buildings and homes; 3. The drilling and excavation of the ground for the laying of water, gas, sewer, and other pipes; 4. The construction, repair and maintenance of public drains, sewers, cess pools, tunnels, and similar structures; 5. The placing of poles and the use of crosswalks, curbs, and gutters; and 6. Ensuring public safety against open canals, manholes, live wires, and other similar hazards to life and property; (d) Undertake the construction, maintenance, regulation, and authorize the operation of municipal markets, talipapas, and other similar buildings and structures and municipal enterprises. It may grant franchises to any person, partnership, corporation, or cooperative, with the latter having a preference, to establish, construct, operate and maintain markets or such other similar activities within the municipality as may be allowed by applicable laws; (e) Provide the lot or space for the public cemetery, and undertake the maintenance and operation thereof: Provided, That the religious and cultural burial needs of the residents of the municipality shall be adequately catered to in such public cemete ry of the municipality. The municipality, through an ordinance enacted for the purpose, shall regulate the establishment, operation, and maintenance of private cemeteries, funeral parlors, and enterprises servicing the burial or cremation of the dead, pursuant to existing laws, rules and regulations; (f) Undertake the construction of the infrastructure and facilities of the constituent barangays and turn over the same upon completion to the respective barangays; (g) Undertake the maintenance, including major repairs and rehabilitation of bara ngay infrastructure and facilities to augment and support the constituent barangays. For this purpose, the municipality, through the municipal engineer, shall extend technical assistance to the component barangays; (h) Acquire and maintain the necessary property, plant, and equipment (PPE) to fulfill the functions and duties on infrastructure and local facilities; 68 | P a g e

(i) Ensure that construction, public works, and all other infrastructure in the municipality and its constituent barangays are done in accordance with approved plans and specifications, and in compliance with standards and codes mandated by the national and regional governments to maintain safety and structural integrity. For this purpose, it shall regularly inspect through the municipal engineer and/or building officer the safety and integrity of all public and private structures within the municipality,following the national and regional laws, policies, programs, standa rds, rules, and regulations regarding infrastructure projects; (j) Ensure that the construction and repair of roads and highways funded by the national or regional government shall be, as far as practicable, carried out in a spatially contiguous manner and in coordination with the construction and repair of the roads and bridges of the Bangsamoro Government, the municipality including its constituent barangays, and the province; (k) Coordinate the implementation of technical services rendered by national, regional, and provincial offices, including public works and infrastructure programs in the municipality; (l) Taking into account the consolidated submissions and proposals of its component barangays, formulate proposals and recommendations for funding and technical assistance from the Bangsamoro or national government of “infrastructure flagship projects” and public works programs for the municipality, which it shall submit to the province for consolidation, following the guidelines to be promulgated by the Ministry of Public Works (MPW) therefor; (m) Conduct regular consultations on the local infrastructure and facilities needs of the municipality with the constituent barangays, the local communities, and other concerned stakeholders to ensure the responsiveness of the projects and programs; and (n) Conduct regular update of local infrastructure information databases throug h thefacilitation of the conduct of condition assessments, and maintenance of infrastructure inventory data. VI. On Disaster Risk Reduction and Management (a) Direct, develop, implement, and coordinate a comprehensive and integrated municipal DRRM program in accordance with relevant national and regional framework, laws, guidelines, and appropriate funds therefor; 69 | P a g e

(b) Maintain a municipal risk map based on conducted risk assessments on climate change, natural hazards, and other vulnerabilities that may occur in their locality; (c) Prepare and regularly update local contingency plans based on the information on the risk maps and risk assessments to be conducted. The municipal DRRMC shall regularly submit updated disaster risk information of all hazards and vulnerabilities, monitored incidents, preparedness measures, and situational reports to the DRRMCs of the province and of the Bangsamoro Government; (d) Recommend to the provincial DRRMC the adoption and improvement of DRRM policies; (e) Operate a multi-hazard early warning emergency response system in the municipality that provides accurate and timely advice to local emergency response organizations in the affected municipality and to the general public; (f) Disseminate information and raise public awareness on hazards, vulnerabilities, risks, early warning signs, and regional and provincial DRRM policies; (g) Organize and train municipal response team, including volunteers, in the municipality for disaster preparedness, rescue operations, and relief distribution; (h) Ensure the preposition of necessary resources and assets, including buffer stocks thereof, to increase overall capacity to respond to calamities and disasters; (i) Declare a state of calamity or emergency and order the lifting of the same, in accordance with regional and national laws, upon the recommendation of the municipal DRRMC; (j) Carry out emergency management measures and immediate response before, during, and after human-induced or natural disasters and calamities, and allocate resources therefor; (k) Mobilize municipal government instrumentalities, CSOs, private groups, and organized volunteers, in accordance with the policies and procedures of the Bangsamoro and provincial governments, for the protection and preservation of life and property during emergencies; (l) Provide individuals and communities affected by disasters and calamities with adequate social services such as mental health and psychosocial support and livelihood assistance programs, in accordance with needs assessment and the applicable regional laws; 70 | P a g e

(m) Augment the resources of barangays, as needed, and in accordance with relevant laws, plans, and protocols, to provide relief assistance and other interventions in response to the impacts of calamities and disasters; (n) Regularly submit to the Bangsamoro DRRM Council, through the MILG, the Local Disaster Risk Reduction and Management Fund (LDRRMF) utilization and post- disaster needs assessment (PDNA) reports, if applicable; (o) Conduct or cause the conduct of priority DRRM-centered studies and assessments, including the determination and consolidation of local disaster risk information such as natural hazards, vulnerabilities, and climate change risks; and (p) Undertake pre-emptive, preventive, and mitigating measures that would reduce the risk and adverse effects of calamities and disasters. VII. On Public Order (a) Maintain peace and order in the municipality through the: 1. Prevention and suppression of lawlessness, disorder, riot, terrorism, viol ent extremism, rebellion, and sedition; 2. Institutionalization of alternative dispute resolution mechanisms for settlement of rido and other conflicts occurring within the municipality, subject to the policies, procedures, and guidelines of the MPOS on the matter; and 3. Rehabilitation of communities affected by conflict, rido, and other acts of violence in coordination and collaboration with other agencies of the Bangsamoro and national governments. The MPOS, MHSD, and other relevant agencies of the Bangsamoro Government shall provide logistical, technical, and other assistance to the concerned local government units in their rehabilitation efforts; (b) Preserve the welfare and morals of the inhabitants of the municipality through prevention and suppression of habitual drunkenness in public places, mendicancy, prostitution, establishment and maintenance of houses of ill-repute, gambling, other prohibited games of chance, fraudulent devices and ways to obtain money or property, drug dens, drug trafficking, juvenile delinquency, and printing/distribution/exhibition of obsc ene or pornographic materials or publications; (c) Participate, through the mayor, in the administration of the Philippine National Police, as well as create the People’s Law Enforcement Board (PLEB), as provided in R.A. No. 6975, as amended, otherwise known as the “Department of the Interior and Local Government Act of 1990;” 71 | P a g e

(d) Provide support to other services, including: 1. Fire protection and emergency services such as in the rescue and evacuation of affected individuals in fire-related incidents, fire prevention, and fire suppression measures; 2. EWER through provision and maintenance of facilities and other support for their personnel and volunteers; and 3. Fire, jail, and police services through the provision of sites for their stations, substations, and municipal jails, as well as providing other forms of support; and (e) Support the administration of the juvenile justice system through the development of and allocation of funds for a comprehensive juvenile intervention program covering at least a three (3)-year period. VIII. On Education, Information, and Sports (a) Assist, through the municipal school board, in the achievement of the goals of the integrated Bangsamoro education system under BAA No. 18, otherwise known as the “Bangsamoro Education Code of 2021.” For this purpose, the municipality shall give priority to: 1. Supplementing the needs for the operation and maintenance of public schools; 2. Construction, repair, acquisition, provision, and maintenance of school buildings, facilities, and equipment; and 3. Funding of education research, sports development, and ECCD withi n the municipality; (b) Establish and maintain a public library or reading center, including the responsibility to purchase and provide for the books, chairs, tables, and others implements needed for such: Provided, That whenever feasible, such municipal public library and reading center shall include computers and other information and communication technological devices, tools, hardware and software capable of internet and broadband connection, communication, and networking; (c) Establish, maintain, and operate information systems, services, and facili ties in the municipality which shall include provision of information services on investments and job placement, tax, and marketing; 72 | P a g e

(d) Conduct an annual school-based palarong bayan among the component barangays which shall feature traditional sports and disciplines included in national and international games, in coordination with the MBHTE and the BSC. For this purpose, the MBHTE and the BSC shall identify and develop traditional games and contests to be featured in the palaro; and (e) Establish and provide for the operation of vocational and technical schools and similar post-secondary institutions subject to the availability of funds and to existing laws, rules, and regulations, and fix and collect reasonable fees and other school charges on said institutions with the approval of the MBHTE. IX. On Trade, Investments, and Industry (a) Adopt local policies and programs for the development of trade, investment s, and industries in the municipality, including the enactment of the municipal investments and incentive code: Provided, That it should be consistent with the provincial development, investments and incentives code: Provided, further, That the municipalities and component cities shall coordinate with the province in the enactment and implementation thereof; (b) Establish the municipal economic development and investment promotion unit or center under the Office of the Mayor, and when able, appoint the municipal econo mic development and investment promotion officer, which shall, among others: 1. Conduct business matching, investment forums, and dialogues; 2. Approve, grant, and administer investment incentives as provided in its Local Investment and Incentives Code; and 3. Formulate the long-term industry sectoral plans with the private sector, including the identification of the priority industry cluster and the crafting of the municipal industrial roadmap; (c) Formulate and implement the municipality’s local economic development pl an as provided in Section 118 of the Code, and provide technical support, subject to availability of funds, financial assistance as well to component barangay for the latter’ s local economic development and implementation plan; (d) Establish and maintain a database, consolidating information collected and generated after conduct of industry profiling and resource mapping and other data collection processes, for use in the municipal local economic development, industries, trade, and investments promotion policies, programs, and activities. This shall also serve the data management and validation system requirement for micro, small, and medium enterprises (MSMEs) in the municipality. 73 | P a g e

The municipality shall provide access to the database to the province a nd the Bangsamoro Government for use in the implementation of programs to strengthen industries adversely affected by crisis and for other purposes related to the strengthening and promotion of trade, investment, and industry, subject to existing data privacy laws and issuances; (e) Develop and implement a local MSME development plan for the municipality, consistent with the provincial and Bangsamoro MSME development plans. The municipality shall include therein the establishment and promotion of barangay micro business enterprises (BMBEs) in its constituent barangays. It shall issue the barangay micro business enterprise certificate of authority, for this purpose. The municipality, when able, may organize and constitute a local MSME development council; (f) Implement and enforce regional and national laws related to consumer prot ection, handling of consumer complaints, and price monitoring. For this purpose, the municipality shall, among others: 1. Establish consumer complaint desks and hotline; and 2. Coordinate and rationalize programs to stabilize prices of basic necessities and prime commodities and the management and monitoring of unwanted price increases. The municipality shall establish, strengthen, and support the Municipal Price Coordinating Council (MPCC) pursuant to relevant Bangsamoro and national laws, rules, and regulations; (g) Support the establishment and organization of local chambers of commerce and industry in the municipality, and grant accreditation to industry councils and other similar associations; (h) Grant business permits, registration, accreditation, counseling services, and implement standards as required by applicable regional and national laws in the processing of business permits and licenses. For this purpose, the municipality shall establish, operate, and maintain the Business Development Support Center (BDSC) or “Negosyo Centers”, and Business One-Stop-Shop (BOSS) in the municipality; 74 | P a g e

(i) Support the halal industry development programs of the Bangsamoro Government, and the province, giving priority to the implementation of advocacy and awareness campaigns. In coordination with the relevant ministries and the provincial govern ment, the municipality shall facilitate the trainings and accreditation of interested local halal certifying bodies, halal certified businesses, and establishments in the locality; and (j) Coordinate with local suppliers, traders, manufacturers, farmers and fishers, partner agencies and other stakeholders to strengthen market linkages. X. On Tourism (a) Establish and maintain a local tourism database of the municipality, consolidating the data of its constituent barangays and other municipality- specific data, for the crafting of the municipal tourism policies, programs, and projects. The municipality shall provide access to the same to the province to be used for the crafting of provincial and regional tourism policies, programs, and projects, subject to existing data privacy laws and issuances; (b) Develop and implement municipal tourism policies and programs based on the provincial tourism plans and following the standards set by the MTIT; (c) Facilitate the training and accreditation of local tour guides, hotels, resorts, and tourist-oriented facilities and establishments in the municipality, in coordination with the relevant Bangsamoro ministries, offices, and agencies; (d) Craft a municipal or city tourism master plan on private sector investment and participation, and implement the same based on the integrated marketing program promulgated by the Bangsamoro Government; (e) In coordination with the appropriate regional and provincial agencies, establish, operate, and maintain museums and other enterprises that showcase historical, cultural, and natural assets with tourism potential; (f) Support the training and activities of municipal/city law enforcement officers on tourism; (g) Establish a municipal tourism information and assistance center, including a tourism hotline; and (h) Construct, operate, and maintain tourism and recreation management infrastructures and facilities, and support and 75 | P a g e

augment the provision and maintenance of tourism and recreation management infrastructures and facilities in the component barangays. XI. On Labor and Employment (a) Establish, operate, and maintain a municipal PESO under the Office of the Mayor, which shall ensure the prompt, timely, and efficient delivery of employment support services and the provision of adequate information on the labor market situation in the municipality for job seekers and employers, and information on the employment programs of the provincial, Bangsamoro, and national governments. The municipal PESO shall be linked to the MOLE for coordination an d technical supervision. The MOLE shall set-up and maintains an integrated system that will be used by all local employment service offices to enable both intra-municipality and inter– municipality operability; (b) Administer and maintain the registry of domestic workers or “kasambahay” in the municipality, pursuant to applicable national and regional laws, rules, and regulations; (c) Establish and maintain skills registry system in their locality; (d) Strengthen advocacy on the elimination of child labor in their locality; (e) Undertake advocacy and campaign against illegal recruitment and trafficking in persons; (f) Provide legal and other forms of assistance to distressed OBWs and victims of illegal recruitment and trafficking in persons within the municipality, report the said activities to the MOLE for appropriate action, and when necessary, coordinate with appropriate government agencies regarding the arrest and/or prosecution of illegal recruiters and illegal traffickers; (g) Undertake Pre-Employment Orientation Seminars (PEOS) to their constituents on a regular basis; (h) Establish OBW help desks or kiosks in their municipality to provide current information to their constituents on all the processes and aspects of overseas employment. Such desks or kiosks shall, as far as practicable, be fully computerized and shall be linked to the database of all concerned government agencies, particularly the MOLE for its updated lists of overseas job orders and licensed agencies in good standing; and (i) Establish and maintain a database and master list of OBWs residing in the municipality, classified according to occupation, job category, civil status, gender, by country or state of destination, including visa classification, name, home and email address, and contact number of the employer, which it shall 76 | P a g e

share to the province and MOLE, subject to existing data privacy laws and issuances. XII. On Transportation and Communications (a) Provide for the construction, improvement, repair, and maintenance of transportation facilities intended primarily to service the needs of the residents of the municipality and funded by it, such as, but not limited to: 1. Bus and vehicle stop and terminals; garages and the operation of conveyances for hire; and use of the same by privately-owned vehicles which serve the public; 2. Traffic signals and road signs, signposts, awnings and awning posts on the streets, and waiting shed; and 3. Designated stands to be occupied by public vehicles when not in use. The municipality shall primarily construct the transportation facilities of the barangay, for turn over to it, as part of augmentation; (b) Prepare the local public transportation route plan of the municipality, including the identification of inter-barangay and intra-municipality land routes, in accordance with the guidelines prescribed by and subject to the approval of the MOTC; (c) In accordance with the guidelines prescribed by the MOTC: 1. Regulate the operation of and grant franchises for three-wheeled vehicles such as tricycles, “payong-payong”, “sikad-sikad”, and the like, within the territorial jurisdiction of the municipality; and 2. Regulate and grant franchise on the non-motorized bancas operating as transport for inter-barangay and intra-municipal waters and ways, subject to relevant regional rules and regulations; (d) Grant permits for the construction of telecommunication tower within their municipality, subject to applicable regional and national laws, policies, rules, and regulations; (e) Coordinate and assist the MOTC in the administration and enforcement of transportation and communications laws, rules and regulations; (f) Recommend to the province and the Bangsamoro Government policies and guidelines on matters relating to transportation and communications; The municipality shall hold proper consultations with affected communities and the concerned constituent barangays regarding the implementation of transportation and communication activities, policies, and regulations; 77 | P a g e

(g) Conduct navigation in inter-barangay or intra-municipal inland waterways for the purpose of creating intra-municipal routes, in coordination with the constituent province, and subject to the approval of MOTC; and (h) Issue permits to business industries related to air transportation and air commerce with permit to operate issued by MOTC. XIII. On Housing, Human Settlements, and Urban Development (a) Develop local integrated housing and human settlements plans and programs for the municipality in close coordination with its constituent barangays and consultation with local stakeholders consistent with national and regional standards and plans; (b) Formulate, adopt, and update the comprehensive land use plan of the municipality, in accordance with the approved Provincial Development and Physical Framework Plan (PDPFP), and in conformity with national and regional plans and zoning standards and guidelines; (c) Reclassify lands within the jurisdiction of the municipality, subject to the pertinent provisions of the Code; (d) Enact integrated zoning ordinances in accordance with the approved comprehensive land use plan, subject to the provisions of the Code, existing national and regional laws, rules, and regulations; (e) Provide resilient housing and human settlements for post-disaster needs, and implement programs, projects, and activities to protect vulnerable communities from the adverse effects of climate change and disasters; (f) Identify lands within its territorial jurisdiction for use in meeting the immediate and future needs of the underprivileged and other beneficiaries of socialized housing a nd resettlement, taking into consideration the degree of availability of basic services and facilities, their accessibility and proximity of job sites, other economic opportunities, and the actual number of registered beneficiaries, in coordination with the MHSD and the appropriate national government agencies; (g) Implement socialized housing and resettlement projects in the municipality, in coordination with private developers, the concerned provincial and regional agencies, and other stakeholders, and consistent with existing national and regional rules and regulations; The provisions for such programs which shall include basic services and facilities, such as, but not limited to: 78 | P a g e

1. Potable water; 2. Power and electricity and an adequate power distribution system; 3. Sewerage facilities and an efficient and adequate solid waste disposal system; and 4. Access to primary roads and transportation facilities; (h) Enforce all regional and national housing and settlement related laws, standards, and regulations. For this purpose, the municipality shall, among others: 1. Adopt measures to identify and effectively curtail the nefarious and illegal activities of professional squatters and squatting syndicates; and 2. Ensure the proper eviction and demolition, upon lawful order, of informal settlers: Provided, That the same shall take into account the program for the relocation of affected families, and other underprivileged and homeless citizens inhabitants of the municipality; (i) Issue certifications, clearances, and permits, relative to locally-significant projects and approval of preliminary as well as final subdivision schemes of: 1. Economic and socialized housing projects as well as individual or group building and occupancy permits; and 2. Subdivisions, residential, commercial, industrial, and for other purposes of the public and private sectors. For the purpose, the local government unit shall establish measures on evaluation and resolution of opposition against the issuance of development permits, and monitor the nature and progress of land development projects as well as housing construction in the case of house and lot packages and the assessment and collection of fees therefor; and (j) Maintain the inventory of land use, acquisition, disposition, and registry of all beneficiaries of socialized housing and resettlement programs, and submit an updated inventory and report to the MHSD. XIV. On Industrial Research and Development, Science and Technology (a) Identify municipal Science and Technology (S&T) priority agenda, and formulate and implement the municipal S&T plan and policies, consolidating inputs from its constituent barangays as well as identifying municipality-specific ones, which shall be made an integral part of the municipal Comprehensive Land Use Plan (CLUP) and the Comprehensive Development Plan-Executive and Legislative Agenda (CDP-ELA) of the municipality, and submit to the province for coordination, alignment, and consolidation; 79 | P a g e

(b) Provide, generate, and update necessary data to support the Bangsamoro’s centralized regional information system and databank on S&T, which it shall submit through the province; (c) Assess, evaluate, and monitor the conditions of S&T education capacities and facilities and equipment of Science, Technology, Engineering, and Mathematics (STEM) schools within the jurisdiction of the municipality through the municipal school board. When able, the municipality shall provide capacity building support to such STEM schools, facilities, and teachers, including developing and upgrading S&T laboratories and equipment, in cooperation with the Bangsamoro Government, private, and non-government institutions or organizations; (d) Coordinate with the MOST and the province for the effective promotion of scholarship programs aimed to attract science-oriented students to pursue basic and applied sciences to broaden the S&T human resource in the municipality; (e) Provide support to the formulation of the research and development agenda of the Bangsamoro by identifying priority and emerging technologies in the municipality and to assist the Bangsamoro Government, through the MOST and the province, in the conduct of research and development on information technology and advanced fields, maturing of the emerging technologies towards productivity, the building- up of S&T literatures through development of research compendium, and formulation of an informed policy, among others. The Municipality shall coordinate and collaborate with the province, the relevant regional and national agencies, priority industry clusters, business and private sectors in pushing for the Research and Development (R&D) agenda of the Bangsamoro; (f) Ensure the inclusion of an innovation agenda and formulate the relevant policies thereon for the municipality. For this purpose, an innovation committee may be organized as part of the municipal development council. The innovation policies and programs of the municipality shall be aligned with and guided by the national and regional innovation strategies and policies and shall be undertaken through collaboration with other government agencies, non-government organizations, academic institutions, and private companies. The municipality, whenever feasible and practicable, may provide incentives for the implementation of the innovation agenda, especially giving priority to the encouragement and adoption of publicly funded and locally generated technologies; and 80 | P a g e

(g) Adopt policies and measures to ensure compliance within the municipality with the development and quality standards of food and non-food including halal industry through testing, analysis, and capacity building. XV. On Tax Information and Modernization (a) Establish, operate, and maintain information services which include tax and marketing information systems in the municipality and for its constituent barangays: Provided, That the municipal government shall submit a periodic report to the MFBM on the revenues collected within their jurisdiction, subject to the guidelines to be issued by the MFBM on the form, manner, and timing of submission of report; (b) Upgrade and modernize the municipal tax information and collection services through the use and adoption of electronic and digital technologies in tax administration and other business processes in order to build revenue generation and mobilization capabilities: Provided, That the municipality shall provide assistance and augme ntation to the constituent barangays and ensure coordination of all the concerned local government units therein; and (c) Through the municipal treasurer, the municipality shall endeavor to link up with the online payment and similar facilities already offered and utilized by national and regional government financial institutions, which also serve as their depository and servicing banks to ensure safe, efficient, and convenient ways of transacting with the municipality. XVI. On Cooperatives and Social Enterprises (a) Encourage and support the promotion and development of cooperatives and soc ial enterprise through capacity building within the municipality and recognize, promote, protect, and support the development and sustainability of cooperatives and social entrepreneurs as vehicles of poverty reduction, job creation, and socio-economic development for the municipality; (b) Develop plans and strategies on the integration of cooperatives and social enterprises values, principles and practices in programs and projects of the municipality, in consultation with the cooperative sector and concerned stakeholders and in consonance with the Bangsamoro Government and the provincial plans and programs for cooperatives and social enterprises; (c) Ensure the delivery of basic services and provision of facilities in the municipality through organizing, promotion, and development of cooperatives and social enterprises. 81 | P a g e

For this purpose, the municipality shall organize a cooperative office and appoint a cooperatives and social enterprise development officer under the office of the mayor: Provided, That the municipality may opt to merge the functions of the cooperatives and social enterprise development officer with existing offices or departments in lieu of appointing a full-fledged officer; (d) Provide assistance in the organization of cooperatives, including farmers’ and fishers’ cooperatives, and social enterprises in the municipality, as well as the transfer of appropriate technology to existing cooperatives and social enterprises to enhance their viability as an economic enterprise and social organization. For this purpose, the municipality shall, among others: 1. Identify groups sectors or communities within the municipality that c an be organized into cooperatives; 2. Provide assistance to prospective cooperatives and social enterprises in facilitating registration and other preparatory organizational requirements, including conduct of pre-registration seminars in partnership and collaboration with the Cooperative and Social Enterprise Authority (CSEA); 3. Provide technical and other forms of assistance to existing and regist ered cooperatives and social enterprises to further enhance and strengthen their economic viability, including conduct of trainings and education on business management, risk management, business continuity and contingency planning, and finance and financial management, in coordination with the CSEA, MTIT, and other private and non-government organizations and the academe; and 4. Assist cooperatives in establishing linkages with government agencies and non-government organizations involved in the promotion and integration of the concept of cooperatives in the livelihood of the people and other community activities, in coordination with the Bangsamoro Government through the CSEA; (e) Encourage and support the promotion and development of cooperatives and social enterprise through capacity building within the municipality and recognize, promote,protect, and support the development and sustainability of cooperative s and social entrepreneurs as vehicles of poverty reduction, job creation, and socioeconomic development for the municipality; (f) Assist and facilitate the submission of the cooperatives and social enterprises within the municipality of their annual reports and financial statement to the CSEA; and 82 | P a g e

(g) Encourage and support the implementation of cooperatives and social enterprise programs and projects at the barangay level within the municipality. XVII. On Human Rights (a) Develop local policies and legislations and enact appropriate ordinances that will address issues on human rights, rule of law, and access to justice within the municipality; For this purpose, the human rights committee shall be one of the standing committees of the sangguniang bayan, pursuant to ARTICLE 58, Book I of the Code, which shall, among others: 1. Propose to and work for the passage of ordinances that will protect, promote, and fulfill human rights in the municipality which includes the establishment of the municipal HRAC, and initiate the review of the ordinances on human rights enacted by the sanggunian of the constituent barangays; 2. Ensure the inclusion of human rights programs, projects, and activities in the annual budget appropriation ordinance of the municipality; and 3. Coordinate with the province, the BHRC, and when applicable, the national CHR and other agencies, non- government and local and international human rights organizations, for support in developing human rights legislations, and for trainings and capacity building among others; and (b) Establish the HRAC for the municipality and organize the Human Rights Action Team (HRACT) therefor. The municipal HRAC shall be the focal unit or office on human rights matters, including human rights promotion and complaints of human rights violations, within its jurisdiction. It shall be stationed at the office of the legal officer or, where there is no municipal legal officer, it shall be stationed at the municipal social welfare and development office (MSWDO). The municipal HRAC shall: 1. Provide technical inputs on human rights to the human rights committee of the sangguniang bayan; 2. Provide legal and/or paralegal assistance to victims of human rights violations; 3. Conduct of human rights advocacy, information and education activit ies, and maintain and update the directory of human rights programs and services within its respective territorial jurisdiction; 83 | P a g e

4. Encourage the participation of and mobilize local government officials, sectoral groups, locally- based people’s organizations, and CSOs in the community to participate in human rights education and promotion activities; 5. Prepare the municipal human rights situationer report, consolidating the reports submitted by the constituent barangays and containing other pertinent data, and submit the same to the provincial HRAC, and have it published in the municipal websites, newsletters, and bulletin boards: Provided, That in the case of highly urbanized municipalities (HUMs), the municipal HRAC shall submit these reports directly to the BHRC; and 6. Provide technical, financial, and other assistance to augment the HRACs of the constituent barangays, including especially assisting the barangay HRACs or human rights desks in referral of complaints of human rights violations to the BHRC or the national CHR and other appropriate agencies and in monitoring the status thereof. XVIII. On Culture and The Arts (a) Conserve, develop, promote, and popularize the local tangible and intangible historical and cultural heritage and resources, as well as artistic creations, in the municipality, in accordance with regional and national laws and regulations. The municipality shall ensure and support the enrichment of the local culture, heritage, and arts, develop the locality’s creative industries, and promote their appreciation inside and outside the locality for local tourism as well as to cultivate in the inhabitants pride in and ownership of their cultural identity and heritage. For this purpose, the municipality shall, among others: 1. Establish, organize, or strengthen the municipal culture and arts council, pursuant to regional and national laws, rules, and regulations. Where the municipal culture and arts council has not yet been established or, if already established, otherwise requires strengthening, the provi nce and the Bangsamoro Government shall provide technical assistance through the BCPCH; 2. Undertake cultural mapping, maintain the database or inventory of cultural and heritage resources and properties, including artistic creations, and furnish the provincial culture and arts council and the BCPCH a copy of the same; 3. Document traditional and contemporary arts and crafts, including their processes and markers, as much as practicable, sustain the sources 84 | P a g e

of their raw materials, and explore and realize their potential as active and viable sources of income for the community; 4. Coordinate the registration of all cultural, artistic, and heritage pr operties and resources in appropriate regional and national registries; 5. Construct, maintain, and operate cultural center, museum, galleries, institutes of living tradition, and other similar facilities; and 6. Provide technical, financial, and other assistance and augmentation to any culture and arts programs, projects, facilities, and services of the constituent barangays: Provided, That there shall be proper coordination among all local government units; (b) The municipal culture and arts council shall, among others: 1. Prepare an annual plan on culture, arts, and local heritage, in consonance with the provincial, regional and national plans, guidelines, and policies, which shall be integrated in the local development plan and in the annual appropriation ordinances of the municipality; 2. Spearhead cultural events and celebrations such as cultural festivals, competitions, lectures, seminars, and symposia. Toward this end, it shall give priority to sustaining all socio- cultural practices and custom such as, but not limited to, traditional celebrations, historical battles, and other similar events or activities that are unique to a locality; 3. Issue resolution recommending to the BCPCH the declaration of heritage zones within the municipality to maintain the same, in accordance with ap plicable Bangsamoro Government and national policies, rules, and guidelines; 4. Protect and strengthen the capacities of cultural and creative workers, including artists, artisans, creators, creative workers of indigenous cultural communities, local content providers, creative firms, and other stakeholders in the creative industries, and support their professional development and wellbeing to encourage and sustain excellence in the creative industries, in cooperation with the regional and national governments, private, and non-governmental organizations; and 5. Adopt prompt measures to secure the integrity of cultural treasures or important cultural, artistic, and heritage properties or resources within the province whenever they are found to be in danger of destruction or significant alteration from its original state, including the issuance of orders for temporary suspension of work or activities therein, and 85 | P a g e

immediately report and recommend to the BCPCH or the appropriate agencies or petition the courts for the issuance of a cease and desist order; (c) Undertake a systematic collection and regular updating of statistical and other data, including the integrated data from its constituent barangays, which reflects the state of cultural conditions in the municipality, to serve as essential quantitative and qualitative basis for formulating cultural policies of the municipality, the province, and the Bangsamoro Government. The municipality shall provide access to such data and other information to the province subject to existing data privacy laws and issuances; (d) Establish and maintain a master list of local artists, cultural workers, business support organizations, and associations of cultural and artistic workers within the municipality, integrating the lists of its constituent barangay which it shall transmit to the province for integration and coordination of programs, activities, and policies, subject to existing data privacy laws and issuances; (e) Name and change the names of historical streets, buildings designated as cultural treasure or as important cultural property within the municipality, subject to the provisions of Book I of the Code and other applicable regional and national laws, policies, and guidelines; (f) Formulate a cultural heritage education program, including, where relevant, the institutionalization of schools or laboratories of living tradition, and recommend their incorporation into the integrated Bangsamoro education system, with emphasis on the protection, conservation, and preservation of cultural heritage property; and (g) Ensure that cultural and creative workers, including creative freelancers, have access to support for sustainable and dignified work and livelihood. For this purpose, the municipality shall extend services of the one-stop shop or Negosyo Centers to assist creative industry MSMEs or entrepreneurs in availing government services that are applicable to the creative industries, including intellectual property registration, product and business registration, loans, grants, and benefits programs. Where applicable, there shall be a special lane in all Negosyo Centers for this purpose. RULE XII MUNICIPAL OFFICIALS ARTICLE 119. Officials of the Municipal Government. – 1. There shall be an elected Municipal Mayor, Vice Mayor, and Sanggunian Bayan members in each Municipality, and in case of a newly created municipality, the 86 | P a g e

Office of the Chief Minister may appoint a caretaker with similar authority and power. 2. There shall also be a secretary to the sangguniang bayan, a municipal treasurer, a municipal assessor, a municipal accountant, a municipal budget officer, a municipal planning and development coordinator, a municipal engineer/building official , a municipal health officer, a municipal nutrition action officer, a municipal civil registrar, a municipal agriculturist, a municipal environment and natural resources offic er, a municipal social welfare and development officer, a municipal information officer, a municipal administrator, a municipal disaster risk and reduction management officer, a local youth development officer, a cooperatives development officer, a municipal senior citizens affairs officer, and a municipal persons with disability affairs officer: Provided, That a focal person may be designated in lieu of a persons with disability affairs officer in the case of fourth (4th) to sixth (6th) class municipalities. 3. The municipal government may appoint a municipal legal officer, a municipal population officer, a municipal architect, a municipal veterinarian, a human resources management officer, a local economic investment promotion officer, a community-based training for enterprise development officer, a local women’s development officer, an information and communications technology officer, and tourism officer: Provided, That the appointment of a tourism officer shall be mandatory for a municipality with major tourism industries. 4. The minimum qualifications for the above-mentioned positions shall be determined in accordance with applicable laws and rules and regulations. 5. The creation of offices and appointment of officers in paragraphs (2) and (3) above shall be subject to the limitations on personnel services as provided in Book II of the Code. 6. In the appointment of municipal employees especially in career positions, preference shall be given to qualified residents of the municipality. ARTICLE 120. Powers, Duties, and Functions of the Municipal Mayor. – 1. The municipal mayor, as the chief executive of the municipal government, shall exercise such powers and perform such duties and functions as provided by the Code and other applicable laws. 2. For efficient, effective and economical governance the purpose of which is the general welfare of the municipality and its inhabitants pursuant to Section 17 of the Code, the municipal mayor shall: 87 | P a g e

(a) Exercise general supervision and control over all programs, projects, services, and activities of the municipality for the general welfare of his/her constituents, and in this connection, shall: 1. Formulate the guidelines of municipal policies and be responsible to the sangguniang bayan for the program of government; 2. At the opening of the regular session of the sangguniang bayan for every calendar year and, as may be deemed necessary, present the program of government and propose policies and projects for the consideration of the sangguniang bayan as the general welfare of the inhabitants and the needs of the municipal government may require; 3. Initiate and propose legislative measures to the sangguniang bayan and, from time to time as the situation may require, provide such information and data needed or requested by said sanggunian in the performance of its legislative functions; 4. Appoint all officials and employees whose salaries and wages are wholly or mainly paid out of municipal funds and whose appointments are not otherwise provided for in the Code, as well as those he may be authorized by law to appoint; 5. Upon authorization by the sangguniang bayan, represent the municipality in all its business transactions and sign on its behalf all bonds, contracts, and obligations, and such other documents made pursuant to law or ordinance; 6. Lead the implementation of emergency measures during and after man-made and natural disasters and calamities; 7. Determine, according to law or ordinance, the time, manner and place of payment of salaries or wages of the officials and employees of the municipality; 8. Allocate and assign office space to municipal and other officials and employees who, by law or ordinance, are entitled to such space in the municipal hall and other buildings owned or leased by the municipality; 9. Ensure that all executive officials and employees of the municipality faithfully discharge their duties and functions as provided by law and the Code, and cause to be instituted administrative or judicial proceedings against any official or employee of the municipality who may have committed an offense in the performance of his official duties; 10. Examine the books, records and other documents of all offices, officials, agents employees of the municipality and in aid of his executive powers and authority, require all national officials and 88 | P a g e

employees stationed in or assigned to the municipality to make available to him/her such books, records, and other documents in their custody, except those classified by law as confidential; 11. Furnish copies of executive orders issued by him/her, within seventy- two (72) hours after their issuance, to the provincial governor and to the Office of the Chief Minister, through the MILG; 12. Visit barangays of the municipality at least once every six (6) months to deepen his understanding of problems and conditions therein, listen and give appropriate counsel to local officials and inhabitants, inform the barangay officials and inhabitants of general laws and ordinances which especially concern them, and otherwise conduct visits and inspections to the end that the governance of the municipality will improve the quality of the life of the inhabitants; 13. Act on leave applications of officials and employees appointed by him/her and the commutation of the monetary value of leave credits according to law; 14. Authorize official trips outside of the municipality of municipal officials and employees for a period not exceeding thirty (30) days; 15. Call upon any national official or employee stationed in or assigned to the municipality to advise him/her on matters affecting the municipality and to make recommendations thereon, or to coordinate in the formulation and implementation of plans, programs and projects, and when appropriate, initiate an administrative or judicial action against national government official or employee who may have committed an offense in the performance of his official duties while stationed in or assigned to the municipality concerned; 16. Subject to availability of funds, authorize payment of medical care, necessary transportation, subsistence, hospital or medical fees of municipal officials and employees who are injured while in the performance of their official duties and functions; 17. Solemnize marriages; 18. Ensure the conduct of a palarong bayan, in coordination with the Ministry of Basic, Higher and Technical Education (MBHTE), as annual activity which shall feature traditional sports and disciplines included in national and international games; and 19. Submit to the provincial governor and to the OCM through MILG the following reports: (a) an annual report containing a summary of all matters pertaining to the management, administration, and development of the municipality and all information and data relative to its political, social and economic conditions; and (b) supplemental reports when unexpected events and situations arise at any time during 89 | P a g e

the year, particularly when man-made or natural disasters or calamities affect the general welfare of the municipality, province, region, or country. Mayors of municipalities of the SGA shall submit said reports to the SGADA pending the creation of a province, and to the Office of the Chief Minister through the MILG. (b) Enforce all laws and ordinances relative to the governance of the municipality and the exercise of its corporate powers provided in Rule IX of these Rules, implement all approved policies, programs, projects, services and activities of the municipality and, in addition, shall: 1. Ensure that the acts of the municipality's barangays and of their officials and employees are within the scope of their prescribed powers, functions, duties and responsibilities; 2. Call conventions, conferences, seminars or meetings of any elective and appointive officials of the municipality, including provincial officials and national officials and employees stationed in or assigned to the municipality at such time and place and on such subject as he may deem important for the promotion of the general welfare of the municipality and its inhabitants. All conventions, seminars, conferences, or meetings funded by the LGU concerned must be held within the territorial jurisdiction of the municipality or, if not available, in any nearest establishments within the BARMM, or, for justifiable reason, outside of BARMM upon the approval of the MILG; 3. Issue such executive orders as are necessary for the proper enforcement and execution of laws and ordinances; (c) Initiate and maximize the generation of resources and revenues, and apply the same to the implementation of development plans, program objectives and priorities as provided under these Rules, particularly those resources and revenues programmed for agro-industrial development and countrywide growth and progress, and relative thereto, shall: 1. Require each head of an office or department to prepare and submit an estimate of appropriations for the ensuing calendar year, in accordance with the budget preparation process in Rule XXXXXXX of these Rules; 2. Prepare and submit to the sanggunian for approval the executive and supplemental budgets of the municipality for the ensuing calendar year in the manner provided in Rule XXXXXXX of these Rules; 90 | P a g e

3. Ensure that all taxes and other revenues of the municipality are collected, and that municipal funds are applied in accordance with law or ordinance to the payment of expenses and settlement of obligations of the municipality; 4. Issue licenses and permits and suspend or revoke the same for any violation of the conditions upon which said licenses or permits had been issued, pursuant to law or ordinance; 5. Issue permits, without need of approval therefor from any national or regional government agency, for the holding of activities for any charitable or welfare purposes; 6. Require owners of illegally constructed houses, buildings, or other structures to obtain the necessary permit, subject to such fines and penalties as may be imposed by law or ordinance, or to make necessary changes in the construction of the same when said construction violates any law or ordinance, or to order the demolition or removal of said house, building, or structure within the period prescribed by law or ordinance; 7. Adopt adequate measures and standards to safeguard and conserve land, mineral, marine, forest, and other natural resources of the municipality; 8. Provide efficient and effective supply and property management in the municipality; and protect the funds, credits, rights and other properties of the municipality; and 9. Institute or cause to be instituted administrative or judicial proceedings for violation of ordinances in the collection of taxes, fees or charges, and for the recovery of funds and property; and cause the municipality to be defended against all suits to ensure that its interests, resources and rights shall be adequately protected. (d) Ensure the delivery of basic services and the provision of adequate facilities as provided in Article 118 of these Rules and, in addition thereto, shall: 1. Ensure that the construction and repair of roads and highways funded by the National Government shall, as far as practicable, be carried out in a spatially contiguous manner and in coordination with the construction and repair of the roads and bridges of the municipality and the province; and 2. Coordinate the implementation of technical services rendered by national, regional, and provincial offices, including the public works and infrastructure programs in the municipality. 91 | P a g e

(e) Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance, and/or issuance from the Office of the Chief Minister. ARTICLE 121. Place of Office of the Municipal Mayor. - During his/her incumbency, the municipal mayor shall hold office in the municipal hall. ARTICLE 122. Powers and Duties of the Municipal Vice Mayor. - The Municipal Vice Mayor shall: 1. Be the presiding officer of the sangguniang bayan and sign all warrants drawn on the municipal treasury for all expenditures appropriated for the operation of the sangguniang bayan; 2. Appoint all officials and employees of the sangguniang bayan, except those whose manner of appointment is specifically provided under these Rules, subject to civil service law, rules and regulations; 3. Assume the office of the municipal mayor for the unexpired term of the latter in the event of permanent vacancy as provided under these Rules; 4. Exercise the powers and perform the duties and functions of the municipal mayor in cases of temporary vacancy as provided under these Rules; and 5. Exercise such other powers and perform the duties and functions as may be prescribed by law or ordinance. RULE XIII SANGGUNIANG BAYAN ARTICLE 123. Composition of the Sangguniang Bayan. - The sangguniang bayan, the legislative body of the municipality, shall be composed of the municipal vice mayor as the presiding officer, the regular sanggunian members, the president of the municipal chapter of the liga ng mga barangay sa Bangsamoro, the president of the pambayang pederasyon ng mga sangguniang kabataan, and the sectoral representatives, as members. For the three (3) sectoral representatives: one (1) shall come from the women; another shall come from the agricultural or industrial workers, as shall be determined by the sanggunian concerned within ninety (90) days prior to the holding of the local elections; and lastly, one (1) from the other sectors, including the urban poor, indigenous cultural communities, or persons with disabilities: Provided, That where ICCs/IPs comprise at least five percent (5% of the population of the municipality but not more than fifty percent (50%) of its elective officials, or when a native title recognized by the MIPA is situated within the municipality, the third (3rd) sectoral representative shall be from the ICCs/IPs who will be selected in accordance with the guidelines to be issued by the MIPA 92 | P a g e

and the MILG which shall respect and uphold their respective indigenous customs, traditions, and norms. Another seat for representation of settler communities in the sangguniang bayan shall be guaranteed: Provided, that there is a substantial presence, comprising at least five percent (5%) of the total population in that municipality but not more than fifty percent (50%) of its elective officials. The election of sectoral representatives, except for the ICCs/IPs, shall be provided for in an ordinance enacted by the sanggunian in accordance with Section 41 (c) of the Code. ARTICLE 124. Powers, Duties, and Functions of the Sangguniang Bayan. - The sangguniang bayan, as the legislative body of the municipality, shall enact ordinances, approve resolutions, and appropriate funds for the general welfare of the municipality and its inhabitants and in the proper exercise of the corporate powers of the municipality as provided under the Code, and shall: 1. Enact and approve ordinances or pass resolutions necessary for an efficient and effective municipal government in accordance with the powers, functions, and services devolved to the municipal government as provided in ARTICLE 118, in this connection, it shall also: (a) Review all ordinances approved by the sangguniang barangay and executive orders issued by the punong barangay to determine whether these are within the scope of the prescribed powers of the sanggunian and of the punong barangay; (b) Enact ordinances imposing a fine not exceeding Five Thousand Pesos (Php 5,000.00) or an imprisonment for a period not exceeding six (6) months, or both, for the violation of a municipal ordinance; (c) Subject to the provisions of the Code and pertinent laws, determine the powers and duties of officials and employees of the municipality; (d) Determine the positions and the salaries, wages, allowances and other emoluments, and benefits of officials and employees paid wholly or mainly from municipal funds, and provide for expenditures necessary for the proper conduct of programs, projects, services, and activities of the municipal government; (e) Authorize the payment of compensation to a qualified person not in the government service who fills up a temporary vacancy or grant honorarium to any qualified official or employee designated to fill a temporary vacancy in a concurrent capacity, at the rate authorized by law; 93 | P a g e

(f) Provide a mechanism and the appropriate funds therefor, to ensure the safety and protection of all municipal government property, public documents, or records such as those relating to property inventory, land ownership, records of births, marriages, deaths, assessments, taxation, accounts, business permits, and such other records and documents of public interest in the offices and departments of the municipal government; (g) When the finances of the municipal government allow, provide for additional allowances and other benefits to judges, prosecutors, public elementary and high school teachers, and other national government officials stationed in or assigned to the municipality; (h) Provide for legal assistance to barangay officials, barangay tanod and lupon who, in the performance of their official duties or on the occasion thereof, have to initiate judicial proceedings or defend themselves against legal action; and (i) Provide for group insurance or additional insurance coverage for barangay officials, including members of barangay tanod brigades and other service units, with public or private insurance companies, when the finances of the municipal government allow said coverage. 2. Generate and maximize the use of resources and revenues for the development plans, program objectives, and priorities of the municipality as provided for under Section 21 of the Code with particular attention to agro-industrial development and countryside growth and progress, and relative thereto, shall: (a) Enact the annual and supplemental budgets of the municipal government and appropriate funds for specific programs, projects, services, and activities of the municipality, or for other purposes not contrary to law, in order to promote the general welfare of the municipality and its inhabitants; (b) Subject to the provisions of Book II of the Code and upon the majority vote of all the members of the sangguniang bayan, authorize the municipal mayor to negotiate and contract loans and other forms of indebtedness: Provided, That the necessary certification for the grant of loans or other forms of indebtedness shall be issued by the BLGF, in consultation with the appropriate agency of the Bangsamoro Government; (c) Subject to the provisions of the Code and applicable laws and upon the majority vote of all the members of the sangguniang bayan, enact ordinances authorizing the floating of bonds or other instruments of indebtedness, for the purpose of raising funds to finance development projects; 94 | P a g e

(d) Appropriate funds for the construction and maintenance or the rental of buildings for the use of the municipality, and upon the majority vote of all the members of the sangguniang bayan, authorize the municipal mayor to lease to private parties such public buildings held in a proprietary capacity, subject to existing law, rules and regulations; (e) Whenever necessary, enact an ordinance that would regulate and/or restraints the use of property within the jurisdiction of the municipality; (f) With the concurrence of at least two-thirds (2/3) of all the members of the sangguniang bayan, grant tax exemptions, incentives, or reliefs to entities engaged in community growth-inducing industries, subject to the provisions of the Code; (g) Grant loans or provide grants to other local government units or to national, provincial, and municipal charitable, benevolent, or educational institutions: Provided, That said institutions are operated and maintained within the municipality; (h) Regulate the numbering of residential, commercial, and other buildings; and (i) Regulate the inspection, weighing, and measuring of articles of commerce; 3. Subject to the provisions of the Code, grant franchises, enact ordinances authorizing the issuance of permits or licenses, or enact ordinances levying taxes, fees, and charges upon such conditions and for such purposes intended to promote the general welfare of the inhabitants of the municipality, and pursuant to this legislative authority shall: (a) Fix and impose reasonable fees and charges for all services rendered by the municipal government to private persons or entities; (b) Regulate any business, occupation, or practice of profession or calling which does not require government examination within the municipality and the conditions under which the license for said business or practice of profession may be issued or revoked; (c) Prescribe the terms and conditions under which public utilities owned by the municipality shall be operated by the municipal government or leased to private persons or entities, preferably cooperatives; (d) Regulate the display of and fix the license fees for signs, signboards, or billboards at the place or places where the profession or business advertised thereby is, in whole or in part, conducted; 95 | P a g e

(e) Prohibit the establishment of, and regulate the operation, and maintenance of cockpits, and regulate cockfighting and commercial breeding of gamecocks: Provided, That existing rights should not be prejudiced; and (f) Upon approval by a majority vote of all the members of the sangguniang bayan, grant a franchise to any person, partnership, corporation, or cooperative to establish, construct, operate and maintain ferries, wharves, markets or slaughterhouses, or such other similar activities within the municipality as may be allowed by applicable laws: Provided, That cooperatives shall be given preference in the grant of such a franchise; 4. Regulate activities relative to the use of land, buildings and structures within the municipality in order to promote the general welfare and for said purpose shall: (a) Declare, prevent, or abate any nuisance; (b) Prohibit the establishment of beerhouses and motels, and regulate the operation and maintenance of cafes, restaurants, hotels, inns, pension houses, lodging houses, and other similar establishments, including tourist guides and transports; (c) Regulate the sale, giving away or dispensing of any intoxicating malt, vino, mixed or fermented liquors at any retail outlet; (d) Regulate the establishment and provide for the inspection of steam boilers or any heating device in buildings and the storage of inflammable and highly combustible materials within the municipality; and (e) Prohibit and/or regulate the establishment, operation, and maintenance of entertainment or amusement facilities, including theatrical performances, circuses, billiard pools, public dancing schools, public dance halls, sauna baths, massage parlors, and other places of entertainment or amusement; regulate such other events or activities for amusement or entertainment, particularly those which tend to disturb the community or annoy the inhabitants, or require the suspension or suppression of the same; or prohibit certain forms of amusement or entertainment in order to protect the social and moral welfare of the community; 5. Enact ordinances which shall ensure the efficient and effective delivery of basic services, including the following: (a) Regulation of traffic on all streets and bridges, prohibiting the putting up of encroachments or obstacles thereon, and when necessary in the 96 | P a g e

interest of public welfare, authorizing the removal of encroachments and illegal constructions in public places; (b) Establishment of a scholarship fund for poor but deserving students residing within the province in schools located within its jurisdiction; and (c) Adoption of quarantine regulations to prevent the introduction and spread of diseases; and 6. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. RULE XIV THE CITY ARTICLE 125. Role of the City. - The city is a general-purpose government for the coordination and delivery of basic, regular, and direct services and effective governance of the inhabitants within its territorial jurisdiction. ARTICLE 126. Classification of Cities. - A city may be component, independent, or highly urbanized: Provided, however, That the criteria established in the Code shall not affect the classification and corporate status of existing cities. ARTICLE 127. Independent Component Cities. - Independent component cities are those component cities whose charters prohibit their voters from voting for provincial elective officials. Independent component cities shall be independent of the province. ARTICLE 128. Highly Urbanized Cities. - Cities with a minimum population of two hundred thousand (200,000) inhabitants, as certified by the PSA, and with the latest annual income of at least Fifty Million Pesos (Php 50,000,000.00) based on 1991 constant prices, as certified by the city treasurer, shall be classified as highly urbanized cities. ARTICLE 129. Component Cities. - Cities which do not meet the above requirements shall be considered component cities of the province in which they are geographically located. If a component city is located within the boundaries of two (2) or more provinces, such city shall be considered a component of the province of which it used to be a municipality. ARTICLE 130. Powers, Functions, Services, and Facilities of Cities. - The city government shall perform the same powers and functions and ensure the delivery of basic services and facilities as that of the municipality and province, as provided under the Code. 97 | P a g e

RULE XV CITY OFFICIALS ARTICLE 131. Officials of the City Government. – 1. There shall be in each city a mayor, a vice mayor, and sangguniang panlungsod members which are elected. 2. Appointed officials include, but are not limited to, secretary to the sangguniang panlungsod, a city treasurer, a city assessor, a city accountant, a city budget officer, a city planning and development coordinator, a city engineer/building official, a city health officer, a city civil registrar, a city agriculturist, a city environment and natural resources officer, a city social welfare and development officer, a city nutrition action officer, a city information officer, a city administrator, a city disaster risk reduction management officer, a city legal officer, a city veterinarian, a city general services officer, a city youth development officer, a city cooperatives development officer, a city senior citizens affairs officer, and a city persons with disability affairs officer. 3. Other appointed officials may be an architect, a human resources management officer, a local economic investment promotion officer, a community-based training for enterprise development officer, an information and communications technology officer, and tourism officer: Provided, That the appointment of a tourism officer shall be mandatory for a city with major tourism industries. 4. The minimum qualifications for the above-mentioned positions shall be determined in accordance with applicable laws and rules and regulations. The creation and appointment of officers shall be subject to the limitations on personnel services as provided in Book II of the Code. 5. The sangguniang panlungsod may maintain existing offices not mentioned above and create other offices that may be necessary to carry out the purposes of the city government. Conversely, the city government may also consolidate the functions of any office in the interest of efficiency and economy. ARTICLE 132. Appointment of City Department Heads. – Unless otherwise provided in the Code or other laws, heads of departments and offices shall be appointed by the city mayor with the concurrence of the majority of all the sangguniang panlungsod members, subject to civil service law, rules, and regulations. The sangguniang panlungsod shall act on the appointment within fifteen (15) days from the date of its submission, otherwise the same shall be deemed confirmed. ARTICLE 133. Powers, Duties, and Functions of a City Mayor. - The city mayor, as chief executive of the city government, shall exercise the same powers and perform such 98 | P a g e

duties and functions as that of the municipal mayor as provided by the Code and other laws, as applicable and subject to the succeeding Sections. ARTICLE 134. Annual and Supplemental Reports. - The city mayor must submit to the provincial governor and to the Chief Minister, through the MILG, in the case of the component city, and to the Chief Minister, through the MILG, in the case of independent component and highly urbanized cities, the following reports: 1. An annual report containing a summary of all matters pertinent to the management, administration, and development of the city and all information and data relative to its political, social, and economic conditions; and 2. Supplemental reports when unexpected events and situations arise at any time during the year, particularly when man-made or natural disasters or calamities affect the general welfare of the city, province, region, or country. ARTICLE 135. Executive Orders. - The city mayor shall furnish copies of executive orders issued by him/her, within seventy-two (72) hours after their issuance to the provincial governor and to the Chief Minister, through the MILG, in the case of component cities, and to the Chief Minister, through the MILG, and to the office of the president, in the case of independent component and highly urbanized cities. ARTICLE 136. Membership in Councils outside the City. – 1. All City Mayors shall be a member of the Council of Leaders, as provided by the BOL; and 2. All independent component and highly urbanized city mayors shall represent their cities in the Bangsamoro Economic Development Council. ARTICLE 137. Powers, Duties, and Functions of a City Vice Mayor. - The city mayor, as chief executive of the city government, shall exercise the same powers and perform such duties and functions as that of the municipal mayor as provided by the Code and other laws, as applicable and subject to the succeeding Sections. RULE XVI SANGGUNIANG PANLUNGSOD ARTICLE 138. Composition of the Sangguniang Panglungsod. - The sangguniang panlungsod, the legislative body of the city, shall be composed of the city vice mayor as presiding officer, the regular sanggunian members, the president of the city chapter of the liga ng mga barangay sa Bangsamoro, the president of the panlungsod na pederasyon ng mga sangguniang kabataan, and the three (3) sectoral representatives, as members. ARTICLE 139. Sectoral Representation in the Sangguniang Panlungsod. – For the three (3) sectoral representatives: one (1) shall come from the women; another shall 99 | P a g e

come from the agricultural or industrial workers, as shall be determined by the sanggunian concerned within ninety (90) days prior to the holding of the local elections; and lastly, one (1) from the other sectors, including the urban poor, indigenous cultural communities, or persons with disabilities. Provided, That where the ICCs/IPs comprise at least five percent (5%) of the population of the city but not more than fifty percent (50%) of its elective officials, or when a native title recognized by the MIPA is situated within the city, the third sectoral representative shall be from the ICCs/IPs who will be selected in accordance with the guidelines to be issued by the MIPA and the MILG, which shall respect and uphold their respective indigenous customs, traditions, and norms. Another seat for representation of settler communities in the sangguniang bayan shall be guaranteed: Provided, That there is a substantial presence, comprising at least five percent (5%) of the total population in that city but not more than fifty percent (50%) of its elective officials. The election of sectoral representatives, except for the ICCs/IPs, shall be provided for in an ordinance enacted by the sanggunian in accordance with Section 41 (c) of the Code. ARTICLE 140. Powers, Duties, and Functions of the Sangguniang Panlungsod. – 1. The sangguniang panlungsod, as the legislative body of the city, shall enact ordinances, approve resolutions and appropriate funds for the general welfare of the city and its inhabitants pursuant to Section 17 of the Code and in the proper exercise of the corporate powers of the city as provided in Rule XXXIII of these Rules, and shall: i. Review all ordinances approved by the sangguniang barangay and executive orders issued by the punong barangay to determine whether these are within the scope of the prescribed powers of the sanggunian and of the punong barangay; ii. Maintain peace and order by enacting measures to prevent and suppress lawlessness, disorder, riot, violence, rebellion or sedition and impose penalties for the violation of said ordinances; iii. Approve ordinances imposing imprisonment not exceeding one (1) year or a fine not exceeding Five Thousand Pesos (P5,000.00) or both imprisonment and fine at the discretion of the court, for violation of a city ordinance; iv. Adopt measures to protect the inhabitants of the city from the harmful effects of man-made or natural disasters and calamities, and to provide relief services and assistance for victims during and in the aftermath of said disasters or calamities and their return to productive livelihood following said events; 100 | P a g e

v. Enact ordinances intended to prevent, suppress and impose appropriate penalties for habitual drunkenness in public places, vagrancy, mendicancy, prostitution, establishment and maintenance of houses of ill repute, gambling and other prohibited games of chance, fraudulent devices and ways to obtain money or property, drug addiction, maintenance of drug dens, drug pushing, juvenile delinquency, the printing, distribution or exhibition of obscene or pornographic materials or publications, and such other activities inimical to the welfare and morals of the inhabitants of the city; vi. Protect the environment and impose appropriate penalties for acts which endanger the environment, such as dynamite fishing and other forms of destructive fishing, illegal logging and smuggling of logs, smuggling of natural resources products and of endangered species of flora and fauna, slash and burn farming, and such other activities which result in pollution, acceleration of eutrophication of rivers and lakes, or of ecological imbalance; vii. Subject to the provisions of the Code and applicable laws, determine the powers and duties of officials and employees of the city; viii. Determine the positions and the salaries, wages, allowances and other emoluments and benefits of officials and employees paid wholly or mainly from city funds and provide for expenditures necessary for the proper conduct of programs, projects, services, and activities of the city government; ix. Authorize the payment of compensation to a qualified person not in the government service who fills up a temporary vacancy or grant honorarium to any qualified official or employee designated to fill a temporary vacancy in a concurrent capacity, at the rate authorized by law; x. Provide a mechanism and the appropriate funds therefore, to ensure the safety and protection of all city government property, public documents, or records such as those relating to property inventory, land ownership, records of births, marriages, deaths, assessments, taxation, accounts, business permits, and such other records and documents of public interest in the offices and departments of the city government; xi. When the finances of the city government allow, provide for additional allowances and other benefits to judges, prosecutors, public elementary and high school teachers, and other national government officials stationed in or assigned to the city; xii. Provide legal assistance to barangay officials who, in the performance of their official duties or on the occasion thereof, have to initiate judicial proceedings or defend themselves against legal action; and xiii. Provide group insurance or additional insurance coverage for all barangay officials, including members of barangay tanod brigades and other service 101 | P a g e

units, with public or private insurance companies, when the finances of the city government allow said coverage; 2. Generate and maximize the use of resources and revenues for the development plans, program objectives and priorities for the city as provided in Section 21 of the Code with particular attention to agro-industrial development and countryside growth and progress, and relative thereto, shall: I. Approve the annual and supplemental budgets of the city government and appropriate funds for specific programs, projects, services and activities of the city, or for other purposes not contrary to law, in order to promote the general welfare of the city and its inhabitants; II. Subject to the provisions of Book II of the Code and applicable laws and upon the majority vote of all the members of the sangguniang panlungsod, enact ordinances levying taxes, fees and charges, prescribing the rates thereof for general and specific purposes, and granting tax exemptions, incentives or reliefs; III. Subject to the provisions of Book II of the Code and upon a majority vote of all the members of the sangguniang bayan, authorize the city mayor to negotiate and contract loans and other forms of indebtedness; IV. Subject to the provisions of Book II of the Code and applicable laws and upon a majority vote of all the members of the sangguniang panlungsod, enact ordinances authorizing the floatation of bonds or other instruments of indebtedness, for the purpose of raising funds to finance development projects; V. Appropriate funds for the construction and maintenance or the rental of buildings for the use of the city and, upon a majority vote of all the members of the sangguniang panlungsod, authorize the city mayor to lease to private parties such public buildings held in the proprietary capacity, subject to existing laws, rules and regulations; VI. Prescribe reasonable limits and restraints on the use of property within the jurisdiction of the city; VII. Adopt a comprehensive land use plan for the city provided that the formulation, adoption, or modification of said plan shall be in coordination with the approved provincial comprehensive land use plan; VIII. Reclassify agricultural lands within the jurisdiction of the city, subject to the provisions of Rule XXXIV of these Rules; IX. Enact integrated zoning ordinances in consonance with the approved comprehensive land use plan, subject to existing laws, rules and regulations; establish fire limits or zones, particularly in populous centers; and regulate the construction, repair or modification of buildings within 102 | P a g e

the said fire limits or zones in accordance with the provisions of the Fire Code; X. Subject to national law, process and approve subdivision plans for residential, commercial, or industrial purposes and other development purposes, and collect processing fees and other charges, the proceeds of which shall accrue entirely to the city provided that where approval by a national agency or office is required, said approval shall not be withheld for more than thirty (30) days from receipt of the application. Failure to act on the application within the period stated above shall be deemed as approval thereof; XI. Subject to the provisions of Book II of the Code, grant the exclusive privilege of constructing fish corrals or fish pens, or taking or catching of bangus fry, prawn fry or kawag-kawag or fry of any species or fish within the city waters; XII. With the concurrence of at least two-thirds (2/3) of all the members of the sangguniang panlungsod, grant tax exemptions, incentives or reliefs to entities engaged in community growth-inducing industries, subject to the provisions of Chapter 5, Title I Book II of the Code; XIII. Grant loans or provide grants to another LGUs or to national, provincial, and city charitable, benevolent or educational institutions provided that said institutions are operated and maintained within the municipality; XIV. Regulate the numbering of residential, commercial and other buildings; and, XV. Regulate the inspection, weighing and measuring of articles of commerce. 3. Subject to the provisions of Book II of the Code, grant franchises, enact ordinances authorizing the issuance of permits or licenses, or enact ordinances levying taxes, fees and charges upon such conditions and for such purposes intended to promote the general welfare of the inhabitants of the city, and pursuant to this legislative authority shall: I. Fix and impose reasonable fees and charges for all services rendered by the city government to private persons or entities; II. Regulate any business, occupation, or practice of profession or calling which does not require government examination within the city and the conditions under which the license for said business or practice of profession may be issued or revoked; III. Prescribe the terms and conditions under which public utilities owned by the city shall be operated by the city government or leased to private persons or entities, preferably cooperatives; 103 | P a g e

IV. Regulate the display of and fix the license fees for signs, signboards, or billboards at the place or places where the profession or business advertised thereby is, in whole or in part, conducted; V. Any law to the contrary notwithstanding, authorize and license the establishment, operation, and maintenance of cockpits, and regulate cockfighting and commercial breeding of gamecocks provided that existing rights should not be prejudiced; VI. Subject to the guidelines prescribed by the Department of Transportation and Communications, regulate the operation of tricycles and grant franchises for the operation thereof within the territorial jurisdiction of the city; VII. Upon approval by a majority vote of all the members of the sangguniang panlungsod, grant a franchise to any person, partnership, corporation, or cooperative to establish, construct, operate and maintain ferries, wharves, markets or slaughterhouses, or such other similar activities within the city as may be allowed by applicable laws provided that cooperatives shall be given preference in the grant of such a franchise. 4. Regulate activities relative to the use of land, buildings, and structures within the city in order to promote the general welfare and for said purpose shall: I. Declare, prevent or abate any nuisance; II. Require that buildings and the premises thereof and any land within the municipality be kept and maintained in a sanitary condition; impose penalties for any violation thereof, or upon failure to comply with said requirement, have the work done and require the owner, administrator or tenant concerned to pay the expenses of the same; or require the filling up of any land or premises to a grade necessary for proper sanitation; III. Regulate the disposal of clinical and other wastes from hospitals, clinics and other similar establishments; IV. Regulate the establishment, operation and maintenance of cafes, restaurants, beerhouses, hotels, motels, inns, pension houses, lodging houses, and other similar establishments, including tourist guides and transports; V. Regulate the sale, giving away or dispensing of any intoxicating malt, vino, mixed or fermented liquors at any retail outlet; VI. Regulate the establishment and provide for the inspection of steam boilers or any heating device in buildings and the storage of inflammable and highly combustible materials within the city; VII. Regulate the establishment, operation, and maintenance of entertainment or amusement facilities, including theatrical performances, circuses, billiard pools, public dancing schools, public dance halls, sauna baths, massage parlors, and other places of entertainment or amusement; regulate such other events or activities for amusement or entertainment, particularly those which tend to disturb the community or annoy the inhabitants, or require the suspension or suppression of the same; or, prohibit certain forms of amusement or 104 | P a g e

entertainment in order to protect the social and moral welfare of the community; VIII. Provide for the impounding of stray animals; regulate the keeping of animals in homes or as part of a business, and the slaughter, sale or disposition of the same; and adopt measures to prevent and penalize cruelty to animals; and IX. Regulate the establishment, operation, and maintenance of funeral parlors and the burial or cremation of the dead, subject to applicable laws, rules and regulations. 5. Approve ordinances which shall ensure the efficient and effective delivery of the basic services and facilities as provided in these Rules, and in addition to said services and facilities, shall: I. Provide for the establishment, maintenance, protection, and conservation of communal forests and watersheds, tree parks, greenbelts, mangroves, and other similar forest development projects; II. Establish markets, slaughterhouses, or animal corrals and authorize the operation thereof, and regulate the construction and operation of private markets, talipapas, or other similar buildings and structures; III. Authorize the establishment, maintenance and operation of ferries, wharves, and other structures, and marine and seashore or offshore activities intended to accelerate productivity; IV. Regulate the preparation and sale of meat, poultry, fish, vegetables, fruits, fresh dairy products, and other foodstuffs for public consumption; V. Regulate the use of streets, avenues, alleys, sidewalks, bridges, parks and other public places and approve the construction, improvement, repair and maintenance of the same; establish bus and vehicle stops and terminals or regulate the use of the same by privately-owned vehicles which serve the public; regulate garages and the operation of conveyances for hire; designate stands to be occupied by public vehicles when not in use; regulate the putting up of signs, signposts, awnings and awning posts on the streets; and provide for the lighting, cleaning and sprinkling of streets and public places; VI. Regulate traffic on all streets and bridges, prohibit the putting up of encroachments or obstacles thereon, and when necessary in the interest of public welfare, authorize the removal of encroachments and illegal constructions in public places; VII. Subject to applicable laws, provide for the establishment, operation, maintenance, and repair of an efficient waterworks system to supply water for the inhabitants; regulate the construction, maintenance, repair and use of hydrants, pumps, cisterns and reservoirs; protect the purity and quantity of the water supply of the city and, for this purpose, extend the coverage of appropriate ordinances over all territory within the drainage area of said water supply and within one hundred (100) meters of the reservoir, conduit, canal, aqueduct, pumping station, or watershed used in connection with the water service; and regulate the consumption, use or wastage of water; 105 | P a g e

VIII. Regulate the drilling and excavation of the ground for the laying of water, gas, sewer, and other pipes, and the construction, repair and maintenance of public drains, sewers, cesspools, tunnels and similar structures; regulate the placing of poles and the use of crosswalks, curbs, and gutters; adopt measures to ensure public safety against open canals, manholes, live wires and other similar hazards to life and property; and, regulate the construction and use of private water closets, privies and other similar structures in buildings and homes; IX. Regulate the placing, stringing, attaching, installing, repair and construction of all gas mains, electric, telegraph and telephone wires, conduits, meters and other apparatus; and, provide for the correction, condemnation, or removal of the same when found to be dangerous, defective or otherwise hazardous to the welfare of the inhabitants; X. Subject to the availability of funds and to applicable laws, rules and regulations, establish and provide for the operation of vocational and technical schools and similar post-secondary institutions and with the approval of the Ministry of Basic, Higher and Technical Education (MBHTE), fix and collect reasonable fees and other school charges on said institutions, subject to existing laws on tuition fees; XI. Establish a scholarship fund for poor but deserving students residing within the municipality in schools located within its jurisdiction; XII. Approve measures and adopt quarantine regulations to prevent the introduction and spread of diseases; XIII. Provide for an efficient and effective system of solid waste and garbage collection and disposal and prohibit littering and the placing or throwing of garbage, refuse and other filth and wastes; XIV. Provide for the care of paupers, the aged, the disabled, the sick, persons of unsound mind, abandoned minors, juvenile delinquents, drug dependents, abused children and other needy and disadvantaged persons, particularly children and youth below eighteen (18) years of age and, subject to availability of funds, establish and provide for the operation of centers and facilities for said persons; XV. Establish and provide for the maintenance and improvement of jails and detention centers, institute sound jail management programs, and appropriate funds for the subsistence of detainees and convicted prisoners in the city; XVI. Establish a municipal council whose purpose is the promotion of culture and the arts, coordinate with the NGAs and NGOs and, subject to the availability of funds, appropriate funds for the support and development of the same; and XVII. Establish a city council for the elderly which shall formulate policies and adopt measures mutually beneficial to the elderly and to the community; provide incentives for NGOs and, subject to availability of funds, appropriate funds to support programs and projects for the benefit of the elderly; and 106 | P a g e

6. Exercise such other powers and perform such other duties and functions as may be prescribed by law of ordinance. RULE XVII PROVINCES ARTICLE 141. Authority to Create a Province. – A province may be created, converted, divided, merged, abolished, or its boundaries substantially altered only by an Act of Congress. Thus, the requisites and procedures for the creation of Province provided in the Local Government Code of 1991 shall be applicable. ARTICLE 142. Role of the Province. - The province is a political and corporate unit of government that serves as a dynamic mechanism for developmental processes and effective governance of local government units within its territorial jurisdiction. ARTICLE 143. Powers, Functions, Services, and Facilities of the Province. - The provincial government shall perform the powers and functions and ensure the delivery of basic services and facilities, as follows: A. On Agriculture 1. Formulate and implement the agriculture, fisheries, and livestock progra ms of the province, within the framework of the Bangsamoro Government policies and plans. For this purpose, the province shall, among others: 1. Provide for, maintain, and deliver agriculture, fisheries, and poultry and livestock production extension services and facilities, including but not limited to: i. Prevention and control of plant and animal pests and diseases; ii. Dairy farms, livestock markets, animal breeding stations, and artificial insemination centers; iii. Transfer of appropriate technology; and iv. Assistance in the organization of farmers’ and fishers cooperatives and other collective organizations; 2. Establish, provide for, and maintain on-site or location-specific research services and facilities related to agriculture, livestock, poultry, and fishery activities, including the establishment, operation, and maintenance of demonstration farms; and 3. Provide maximum assistance and access to resources in the producti on, processing, and marketing of agricultural and aqua-cultural and marine 107 | P a g e

products to farmers, fishers, and local agri-fisheries enterprises within the province and its constituent municipalities, cities, and barangays; 2. Formulate and implement the provincial agriculture, fisheries, and biosyst ems modernization and mechanization programs, integrating and consolidating the programs of the constituent municipalities and cities consistent with standards set by national and regional laws, and subject to monitoring and performance assessment thru, and in collaboration and/or cooperation with MAFAR. Through the provincial agriculture and biosystems engineer, the province shall, within its territorial jurisdiction and funded by the provincial funds intended to primarily serve the needs of its residents, administer, supervise, and coordinate the construction, operation, maintenance, improvement, and management of: 1. Inter-municipal irrigation and soil and water conservation projects, such as, but not limited to: i. Small-scale irrigation; ii. SWIPs; iii. Diversion dams; and iv. Bioengineering for flood control; 2. Agri-fisheries machinery and infrastructures extension and on- site research centers; 3. Post-harvest facilities, including support and augmentation to the constituent municipalities and cities; 4. Support to projects geared toward the development of the barangay agriculture and biosystems engineering facilities, such as: i. Farm-to-market roads; ii. Multi-purpose drying pavement; and iii. Ice processing centers; 5. Mechanized demonstration farms and learning sites or centers that shall provide skills and capacity development of farmers, fishers, and farm workers on the proper operation and maintenance of agri-fisheries machinery; 6. Agricultural and biological solid waste management and utilization facilities, such as, but not limited to, composting for biogas technologies; 7. Climate change agriculture and biosystems mitigation and adaptation facilities, such as, but not limited to: 108 | P a g e

i. Renewable energy facilities for agri-fisheries enterprise; and ii. Precision agriculture technologies, equipment, and materials utilized for land laser levelling, hydroponics, and greenhouse agriculture; 3. Augment in the municipality, programs to regulate the keeping of animals in homes or as part of a business; and the slaughter, sale, or disposition of the same within the territorial jurisdiction municipality, subject to regulations and standards set by the national and the Bangsamoro Governments; 4. Augment in the municipality, programs to adopt measures to prevent and penalize cruelty to animals and ensure animal welfare. For this purpose, the municipality shall provide a place for impounding stray animals; 5. Construct and provide for agriculture, fisheries, and livestock production facilities for and in support of the constituent cities, municipalities, and barangays which shall be turned over to them. The province shall also undertake the maintenance, in particular, the major repairs and rehabilitation, of such facilities and provide such other financial and other technical support to augment the constituent cities, municipalities, and barangays in the achievement of their agriculture, fisheries, livestock, and other food production and supply goals. In the exercise of these functions, the province must ensure proper coordination among all the concerned local government units. Provided, That the ownership, operation, and maintenance of Research, Development and Extension (RDE) facilities, such as the existing BARMM Integrated Agri-fishery Research Center (BARMMIARC), situated in Simuay, Maguindanao del Norte and its research outreach stations, laboratories, and facilities shall remain with the MAFAR. Provided, further, That, the provincial governments shall have the power to establish their own facilities with the technical assistance of MAFAR for purposes enhancing their services; 6. Augment, in the barangay, programs to establish, operate, and maintain community gardens, small communal or collective food farms, including, but not limited to “gulayan sa barangay;” 7. Maintain the provincial database and master list of farmers, fishers, livestock producers, and other agriculture, fisheries, and food production stakeholders, including agri-venture enterprises, cooperatives, and the like, and containing other relevant information from the consolidated databases of its constituent municipalities and cities. 109 | P a g e

The province shall share and give access to such database and master list to the MAFAR for consolidation and integration in the Bangsamoro centralized r egional information systems on agriculture, fisheries, and food supply enterprise, subject to existing data privacy laws and issuances; 8. In pursuit of food security and nutrition goals and targets of the province, the province shall give priority to directly sourcing and procuring from the farmers, fishers, and other food producers in the area; 9. Ensure participation of farmers, fishers, agricultural entrepreneurs, and stakeholders in policy making, planning, and program formulation of the province, in accordance with mechanisms established by the MAFAR; 10. Coordinate with government agencies and non- governmental organizations which promote agricultural productivity through appropriate technology compati ble with environmental integrity; 11. Augment in the municipality, programs in the enforcement of fishery laws on municipal waters including the conservation of mangroves. For this purpose, the province shall enforce and implement requirements under all fishery laws, rules, and regulations, and settle conflicts or resource use and allocation in coordination with the municipal local government unit and the FARMC; and 12. Adopt measures to enhance the full implementation of the agrarian reform program in coordination with the MAFAR. B. On Health (a) Formulate the health policies of the province, as well as prepare and implement a plan pursuant thereto within the framework of the Bangsamoro Government’s general health policies and plans; (b) Augment its constituent cities, municipalities, and barangays, programs to s upport community-based primary health-care services; (c) Provide health services to its constituents, including: 1. Operation and management of primary and secondary levels of hospital services, through provincial hospital; 2. Provision for the operation and maintenance of, as well as fund augmentation for, district hospitals; 3. Provision or augmentation for the implementation of health programs, procurement of medicines, medical supplies and equipment, and the hiring of health personnel; 110 | P a g e

4. Feeding and nutrition, immunization, family planning programs, including in the education and information campaigns thereon; 5. Prevention and containment of diseases within its territorial jurisdiction; 6. Health education and advocacy programs; 7. Provision of population development services; and 8. Administrative, technical, financial, and operational management of local health systems, pursuant to R.A.No. 11223 also known as the “Universal Health Care Act;” (d) Provide other tertiary health services; (e) Enforce all laws, rules, and regulations relating to health, including quarantine laws and food and drug safety laws; (f) Coordinate with the MOH on health-related programs and activities provided by the national government, by other interest groups, non- government organizations, and international organizations; (g) Monitor the local health situation and submit regular reports thereon to the MOH, through the provincial health officer; and (h) Undertake health and medical research in support of the province’s progra ms and activities related to health. C. On Social Services (a) Formulate and implement directly, when able, its own programs on social welfare and development: Provided, That it shall coordinate with the municipality or city for purposes of harmonization and avoiding the duplication of services, projects, and interventions; (b) Augment the programs implemented by the component municipalities and cities, and/or their barangays in the field of social services; (c) When necessary, provide technical assistance and resource augmentation to component municipalities, cities, and barangays on the matters of formulation, pla nning, implementation, monitoring, and evaluation of social welfare programs; (d) Coordinate and cooperate with the MSSD, the national government, and the component municipalities and cities in the implementation of national and regional programs and when able, augment said programs; (e) Conduct trainings for social welfare officers and other employees and work ers of component cities, municipalities, and barangays for the enhancement of the latter’s social welfare and development programs; 111 | P a g e

(f) Assist the MSSD in the registration and licensing of social welfare and development agencies (SWDAs) and in the accreditation of social welfare and development programs within the province; (g) In coordination with the MSSD, maintain information systems related to vulnerable sectors and social welfare programs; (h) Establish local mechanisms to support the implementation of social welfare and development programs and services in the province, such as, but not limited to, the Provincial Inter-Agency Committee Against Trafficking and Violence Against Women and Children (PIACAT-VAWC), Provincial Committee for the Protection of Children (PCPC), Provincial Early Childhood Care and Development Coordinating Committee (PECCDCC), Provincial Youth Development Council (PYDC), and Provincial Council for the Elderly (PCE); (i) Augment resources for the construction and rehabilitation of CDCs; (j) Ensure delivery of quality ECCD services through technical assistance, capacity building, conduct of external assessment, support and augmentation of the operatio n and maintenance of CDCs, especially those in fourth (4th) to sixth (6th) class component municipalities, including the provision of honoraria of CDC workers; (k) When able, construct and maintain residential care institutions, and/or augment the operations of such institutions; (l) Develop and implement programs to strengthen CSOs and people’s organiz ations operating in the province, including their accreditation, and the federation in the provincial level of these organizations of vulnerable sectors in order for them to participate in governance, exercise self-empowerment, advocacy for their rights, and interests; (m) Lead or participate in information dissemination activities and campaigns on issues affecting vulnerable sectors and on programs that address them; and (n) Disseminate information on social welfare services that are available to its constituents in the provincial, component city, municipal, and barangay levels. D. On Environmental Services (a) Support the efforts of its component municipalities and cities on community action for cleanliness, general hygiene and sanitation, and beautification: Provided, That the province may directly undertake or provide the necessary augmentation to the concerned municipalities or cities where the action for cleanliness, hygiene, sanitation, and beautification extends to or involves more than one of its constituent 112 | P a g e

municipalities or cities or when it shall be undertaken exclusively within provincial properties; (b) Establish the provincial solid waste management board, pursuant to nationa l and Bangsamoro solid waste management laws, rules, and regulations, to be chaired by the governor and composed of all the mayors of its component cities and municipalities, representatives from the sangguniang panlalawigan, the provincial health officer, the provincial environment and natural resources officer, the provincial engineer, the private sector and the non-governmental organization representatives, among others, as members; The provincial solid waste management board shall: 1. Formulate and implement a provincial solid waste management plan by consolidating the submitted solid waste management plans of the component cities and municipalities. For this purpose, the board shall review and integrate the submitted plans and ensure that the various plans complement each other and have the requisite components to achieve the goals of ecological solid waste management; 2. Adopt the general program of action and initiatives of the provincial government on solid waste management that would support the various initiatives of its component cities and municipalities, and provide the necessary funding, logis tical, and operational support to them; 3. Coordinate the efforts of the component cities and municipalities in the implementation of the solid waste management goals; 4. Develop an appropriate incentive scheme as an integral component thereof; and 5. Allow for the clustering of municipalities or cities for the solution of common solid waste management problems; (c) Augment in its component cities and municipalities, programs to regulate t he consumption, use, or wastage of water and protect the purity and quantity of the water supply of the municipality; (d) Augment in its component barangays, programs on the maintenance and operation of water supply systems exclusively within its jurisdiction, including undertaking minor and major repairs or rehabilitations thereon; (e) Augment in its constituent cities and municipalities, programs to enforce regulations on air contamination and pollution from smoking and air pollution 113 | P a g e

from motor vehicle and other mobile sources, pursuant to national and regional laws and policies on comprehensive air pollution control and air quality management; (f) Provide technical assistance, enforcement, and information management support to the constituent municipal and city climate change action plans. The province shall maximize inter-local government unit collaboration in the conduct of climate-related activities; (g) Enforce national and Bangsamoro forestry laws within the areas of the community-based forestry projects, communal forests, the integrated social forestry programs, and small watershed areas of the constituent city or municipality by way of, but not limited to: 1. Prevention of forest fires, illegal cutting, and kaingin; 2. Apprehension of violators of forest laws, rules, and regulations; 3. Confiscation of illegally extracted forest products on site; 4. Imposition of appropriate penalties for illegal logging, smuggling of natur al resources products and of endangered species of flora and fauna, slash and burn farming, and other unlawful activities; and 5. Confiscation, forfeiture, and disposition of conveyances, equipment and other implements used in the commission of offenses penalized; (h) Recommend to the Bangsamoro Parliament, through the MENRE, the declaration of nature reserves and marine parks, forests, watershed reservations and other protected areas; (i) Enact and approve ordinances that safeguard against pollution and enforce pollution control laws; (j) Enact and approve ordinances and enforce national and regional laws on the protection of the environment and for the preservation of the natural ecosystem in the province, in consonance with approved national and regional standards, laws, and regulations. It may impose appropriate penalties for acts which endanger the environment, such as dynamite and cyanide fishing and other forms of destructive fishing, illegal logging and smuggling of logs, smuggling of natural resources products and of endangered species of flora and fauna, slash and burn farming, and such other activities which result in pollution, throwing of garbage, waste materials, acceleration of eutrophication of rivers and lakes, or of ecological imbalance, without prejudice to application of criminal liabilities under national and regional laws; 114 | P a g e

(k) Undertake mini-hydroelectric projects for local purposes, following regional and national laws, rules, regulations, and standards thereon; (l) Regulate and authorize the undertaking of small- scale mining within the province, ensuring the strict enforcement and implementation of the applicable national and regional laws, rules, and regulations on small-scale mining; (m) Issue the permits to extract sand, gravel, and other quarry resources covering an area of not more than five (5) hectares upon the favorable recommendation of the city or municipal mayor where the resources will be extracted and pursuant to an ordinance of the sangguniang panlalawigan, in consonance with of ARTICLE 161 Book II of the Code; (n) Consult constituent local government units, and where necessary, secure th e prior approval of the sanggunian concerned as mandated in ARTICLE 32 of the Code, the local communities and other concerned stakeholders in the province that are directly affected during the planning and prior to the implementation of any project or program that may cause or aggravate pollution, climate change, depletion of non-renewable resources, loss of crop land, rangeland, or forest cover, and extinction of animal or plant species. The province, during such consultation period, shall explain the goals and objectives of the project or program, its impact upon the people and the community in terms of environmental or ecological balance, and the measures that will be undertaken to prevent or minimize the adverse effects thereof: Provided, That occupants in areas where such projects or program are to be implemented shall not be displaced unless appropriate relocation sites and other measures to mitigate the adverse effects of displacement have been provided, in accordance with the provisions of the constitution and applicable national and regional laws, regulations, and standards; and (o) Enact appropriate ordinances or issue the appropriate resolutions, after due consultation, signifying the province’s approval or disapproval of, concurrence with or opposition to proposed project or programs of the region or the national government, that may cause or aggravate pollution, climate change, the depletion of non-renewable resources, loss of crop land, rangeland, or forest cover, and extinction of animal or plant species within the province. E. On Infrastructure, Public Works, and Local Facilities 1. Construct, maintain, and operate, including undertaking the major repairs th ereon, infrastructure and facilities primarily intended to service the needs of the residents of the province and which are funded out of provincial funds, such as, but not limited to: 1. Provincial roads and bridges, classified as such by law or issuance; 2. Piers and wharves; 115 | P a g e

3. Provincial buildings; 4. Provincial jails and detention centers; 5. Freedom parks and other public assembly areas; 6. School buildings, centers, and other facilities for secondary, tertiary, and technical education; 7. Health facilities such as provincial, district hospitals, and other tertiary health stations or centers; 8. Inter-municipal waterworks drainage and sewerage, flood control, and irrigation systems: Provided, That the province shall, subject to applicable laws, facilitate or provide for the establishment and maintenance of a waterworks system or district waterworks for supplying water to inhabitants of component cities and municipalities; 9. Reclamation projects; and 10. Similar facilities; 2. Construct, maintain, and operate, including undertaking of major repairs, infrastructure and facilities of the component city, municipality, or barangay to augment and assist in the achievement of their infrastructure and other local facilities plans and priorities: Provided, That there shall be coordination between the local government units. For this purpose, the province through the provincial engineer, shall extend technical assistance to the component local government units; 3. Acquire and maintain the necessary PPE to fulfill the functions and duties on infrastructure, public works, and other facilities; 4. Ensure that construction, public works, and all other infrastructure in the province are done in accordance with approved plans and specifications and in compliance with standards and codes mandated by the national and regional government to maintain safety and structural integrity. For this purpose, it shall regularly inspect, through the provincial engineer and/or building officer, the safety and integrity of all public and private structures within the province, following the national and regional laws, policies, programs, standards, rules, and regulations regarding infrastructure projects; 5. Ensure that all construction or repair of roads and bridges funded by the Bangsamoro Government or by the national government shall, as far as practicable, be carried out in a spatially contiguous manner and in coordination with the local government unit where the project is actually located; 6. There must be coordination in the implementation of technical services by t he Bangsamoro Government or by national offices for the province and its component cities and municipalities, including public works and infrastructure programs of the provincial government and its component cities and municipalities; 116 | P a g e

7. Taking into account the consolidated submissions and proposals of its com ponent municipalities and cities, and formulate and submit to the Bangsamoro Government or the national government recommendations for funding and/or technical assistan ce of provincial flagship infrastructure and public work programs, following the guidelines to be promulgated by the MPW therefor; and 8. Conduct continuing consultations on the infrastructure and local facilities needs of the province with its constituent local government units, local communities, and essential stakeholders to ensure the responsiveness of the projects and programs. F. On Disaster Risk Reduction and Management (a) Direct, develop, implement, and coordinate a comprehensive and integrated provincial DRRM program including a DRRM plan, contingency plans, and other DRRM-related and climate change adoption plans in accordance with relevant regional and national framework, laws, and guidelines, and appropriate funds therefor; (b) Maintain a provincial risk map based on conducted risk assessments on climate change, natural hazards, and other vulnerabilities, as well as local contingency plans. For the purpose, the province shall identify, assess, monitor, and consider in the plans, the hazards, vulnerabilities, and risks that may occur in their locality. The province shall regularly submit local disaster risk information of all hazards, vulnerabilities, monitored incidents, preparedness measures, and situational reports to the Bangsamoro DRRMC; (c) Recommend to the Bangsamoro DRRMC, the adoption and improvement of DRRM policies; (d) Operate a multi-hazard early warning emergency response system in the province that provides accurate and timely advice to local emergency response organizations in the affected province and region, and to the general public; (e) Disseminate information and raise public awareness on hazards, vulnerabilities, risks, early warning signs, and regional and provincial DRRM policies; (f) Organize and train provincial response team, including volunteers, in the province for disaster preparedness, rescue operations, and relief distribution; (g) Ensure preposition of necessary resources to increase overall capacity to respond to any calamity or disaster; 117 | P a g e

(h) Declare a state of calamity or emergency and the lifting thereof, in accordance with law, upon the recommendation of the provincial DRRMC; (i) Carry out emergency measures and provision of direct services, such as rescue and relief operations to affected communities and internally displaced persons in the province, through the institutional mechanisms, offices, and structures established therefor, before, during, and after human-induced or natural disasters and calamities and allocate resources therefor; (j) Mobilize provincial government instrumentalities, CSOs, private groups, and organized volunteers, in accordance with regional and provincial policies and procedures, for the protection and preservation of life and property during emergencies; (k) Provide individuals and communities affected by disasters and calamities adequate social services, such as mental health and psychosocial support and livelihood as sistance programs, in accordance with needs assessment and applicable national and regional laws; (l) Augment the resources of municipalities, cities, and barangays, as needed, and in accordance with relevant laws, plans, and protocols, to provide relief assistance and other interventions in response to the impacts of calamities and disasters; (m) Submit to the OCM, through the MILG, PDNA reports and their report on the utilization of the LDRRMF; (n) Conduct or cause the conduct of priority DRRM-centered studies and assessments, including the determination and consolidation of local disaster risk information such as natural hazards, vulnerabilities, and climate change risks; (o) Undertake preventive and mitigating measures that would reduce the risk and adverse effects of calamities and disasters; and (p) Develop priority DRRM centered studies and assessment particularly on disaster prevention and mitigation, including the transfer of and use of modern and latest information technologies. The province shall assist the constituent cities and municipalities through the provision of technical, financial, and other support and augmentation on DRRM prevention and mitigation research, studies, and transfer of and use of modern technologies, including the procurement, operation, and maintenance of early warning devices and systems. 118 | P a g e

G. On Public Order 1. Maintain peace and order in the province through the: 1. Prevention and suppression of lawlessness, disorder, riot, terrorism, viol ent extremism, rebellion, and sedition; 2. Institutionalization of alternative dispute resolution mechanisms for the settlement of rido and other conflicts between and among residents of different municipalities within the province subject to the policies, procedures, and guidelines of the MPOS on the matter; and 3. Rehabilitation of communities affected by conflict, rido, and other acts of violence in coordination and collaboration with other agencies of the Bangsamoro and national governments. The MPOS, MHSD, and other relevant ministries, offices, and agencies of the Bangsamoro Government shall provide logistical, technical, and other assistance to the concerned local government units in their rehabilitation efforts; 2. Preserve the welfare and morals of the inhabitants of the province through prevention and suppression of habitual drunkenness in public places, mendicancy, prostitut ion, establishment, and maintenance of houses of ill-repute, gambling, other prohibited games of chance, fraudulent devices and ways to obtain money or property, drug dens, drug trafficking, juvenile delinquency, and printing/distribution/exhibition of obsce ne or pornographic materials or publications; 3. Participate, through the governor, in the administration of the Philippine National Police, as provided in R.A. No. 6975, as amended, otherwise known as the “Department of the Interior and Local Government Act of 1990;” 4. Provide support to fire, jail, detention and police services and facilities including the construction and maintenance of provincial jails and detention centers, institution of sound jail management program, and appropriation of funds for the subsistence of detainees and convicted prisoners in the province; and 5. Support the administration of the juvenile justice system through the construction and maintenance of facilities for the care, rehabilitation, and reintegration of children at risk or in conflict with the law, in accordance with the accreditation standards set by the MSSD. H. On Education, Information, and Sports 1. Assist, through the provincial school board, in the achievement of the goals of the integrated Bangsamoro education system under BAA No. 18, otherwise known as the “Bangsamoro Education Code of 2021.” For this purpose, the province shall give priority to: 119 | P a g e

a) Supplementing the needs for the operation and maintenance of public schools; b) Construction, repair, acquisition, provision, and maintenance of school buildings, facilities, and equipment; and c) Funding of education research, sports development, and ECCD within the province; 2. Establish and maintain a public library or reading center, including the responsibility to purchase and provide for the books, chairs, tables, and others implements needed for such: Provided, That whenever feasible, such provincial public library and reading center shall include computers and other information and communication technological devices, tools, hardware, and software capable of internet and broadband connection, communication, and networking; 3. Conduct an annual school-based palarong panlalawigan, and where applicable, district level palaro, among the component cities and municipalities which shall feature traditional sports and disciplines included in national and international games, in coordination with the MBHTE and the BSC. For this purpose, the MBHTE and the BSC shall identify and develop traditional games and contests to be featured in the palaro; 4. Participate in inter-provincial or regional sports councils or committees, and coordinate the efforts of component cities or municipalities of the province in the Bangsamoro, national palaro, or other sports development activities; and 5. Establish and provide for the operation of vocational and technical schools and similar post-secondary educational institutions subject to the availability of funds and to existing laws, rules, and regulations, and fix reasonable tuition fees and other school charges with the approval of the MBHTE. IX. On Trade, Investments, and Industry (a) Adopt local policies and programs for the development of trade, investments, and industries in the province, including the enactment of the provincial development, investments, and incentive code, subject to the applicable national and regional policies, guidelines, rules, and regulations. There shall be coordination with the MTIT in the enactment and implementation thereof; (b) Provide capacity development trainings for the creation of local investment promotion units or centers; (c) Formulate and implement the province’s local economic development plan, as provided in Section 118 of the Code; 120 | P a g e

(d) Provide technical support, and subject to availability of funds, provide financial assistance to component municipalities or cities for the following: 1. Establishment of the latter’s local economic development and implementation plan of component cities and municipalities; and 2. In formulating long-term industry sectoral plans with the private sector, including the identification of the priority industry cluster and the crafting of its industrial roadmap; (e) Establish and maintain a database, consolidating information collected and generated after conduct of industry profiling and resource mapping and other data collection processes, for use in the provincial economic development, industries, trade, and inves tments promotion policies, programs, and activities, subject to existing data privacy laws and issuances. This shall also serve the data management and validation system req uirement for MSMEs in the province. The province shall provide access to the database to the Bangsamoro Government through the MTIT for use in the implementation of programs to strengthen industries adversely affected by crisis and for other purposes related to the strengthening and promotion of trade, investment, and industry; (f) Develop and implement an MSMEs development plan for the province consistent with the Bangsamoro MSME development targets. The province, when able, may organize and constitute a local MSME development council, for this purpose; (g) Organize local chambers of commerce and industry; (h) Grant accreditation to industry councils or associations; (i) Implement and enforce regional and national laws related to consumer prot ection, handling of consumer complaints, and price monitoring. It shall coordinate and rationalize programs of the province to stabilize prices of necessities and prime commodities and the management and monitoring of unwanted price increases. For this purpose, the province shall establish, strengthen, and support the Local Price Coordinating Council (LPCC) pursuant to relevant regional and national laws, rules, and regulations; (j) Establish local consumer complaint desks and hotline; (k) Establish, operate, and maintain the BDSC or “Negosyo Centers”, and BOSS in the province; 121 | P a g e

(l) Support the halal industry development programs of the Bangsamoro Government, giving priority to the implementation of advocacy and awareness campaigns. In coordination with the relevant ministries, facilitate the training and accreditation of interested local halal certifying bodies, halal certified businesses and establishments in the province; (m) Coordinate with local suppliers, traders, manufacturers, farmers and fishers, partner agencies, and other stakeholders to strengthen market linkages; and (n) Provide investment support services, including access to credit financing. X. On Tourism (a) Establish and maintain a local tourism database of the province, consolidating the data of its constituent local government units and other province-specific data, for the crafting of the provincial tourism policies, programs, and projects. The province shall provide access to the same to the region to be used for the crafting of Bangsamoro tourism policies, programs, and projects, subject to existing data privacy laws and issuances; (b) Develop and implement provincial tourism policies and programs based on Bangsamoro tourism plans and following the standards set by the MTIT; (c) In coordination with the relevant Bangsamoro ministries, offices, and agencies, facilitate the training and accreditation of local tour guides and hotels, resorts, and tourist-oriented facilities and establishments in the province; (d) Craft a provincial tourism master plan on private sector investment and participation, and implement the same based on the integrated marketing program promulgated by the Bangsamoro Government; (e) In coordination with the appropriate relevant Bangsamoro ministries, office s, and agencies, establish, operate, and maintain museums and other enterprises that showcase historical, cultural, and natural assets with tourism potential; (f) Support the training and activities of provincial law enforcement officers on tourism; (g) Establish a provincial tourism information and assistance center, including a tourism hotline; 122 | P a g e

(h) Construct, operate, and maintain tourism and recreation management infrastructure and facilities of the province; and (i) Support and augment the provision and maintenance of tourism and recre ation management infrastructure and facilities in cities and municipalities. XI. On Labor and Employment (a) Provide capacity development assistance to their constituents seeking gainful employment, including providing information on and support access to the Bangsamoro Government Internship Program (BGIP) and Special Program for Employment of Students (SPES) and on-the-job training (OJT) program of the MOLE; (b) Support and augment the constituent municipalities and cities through the provision of financial and/or technical assistance in the implementation of the programs against illegal recruitment and promotion of the welfare of OBWs within its jurisdiction; (c) Consolidate the data from the constituent cities and municipalities, and maintai n a province-wide database and master list of OBWs residing in their province, classified according to occupation, job category, civil status, gender, by country or state of destination, including visa classification, name, home and email address, and contact number of the employer. The province shall extend access to the database and master list to the MOLE, whenever necessary, subject to existing data privacy laws and issuances; (d) Establish, operate, and maintain a provincial PESO under the office of the governor, which shall ensure the prompt, timely, and efficient delivery of employment services and the provision of adequate information on the labor market situation in the province for job seekers and employers, and information on the employment programs of the regional and national governments; and (e) Administer and maintain the registry of domestic workers or “kasambahay” in the province in coordination with the component municipalities, cities, and bara ngays, pursuant to applicable national and regional laws, rules, and regulations. XII. On Transportation and Communication (a) Augment the municipalities’ provision for the construction, improvement, repair and maintenance of adequate transportation facilities in the province such as, but not limited to: 1. Bus and vehicle stops and terminals, garages, the operation of conveyances for hire, and use of the same by privately-owned vehicles which serve the public; 123 | P a g e

2. Traffic signals and road signs, signposts, awnings, and awning posts on the streets/waiting shed; and 3. Designated stands to be occupied by public vehicles when not in use. The municipality or the component city may provide the land for these facilities. The province may, at a later time, turn over the facilities to the municipality or the component city for the operation and maintenance thereof; (b) Prepare the local transportation route plan, including the identification of inter municipality or city and intra-provincial land routes, in accordance with the guidelines prescribed by and subject to the approval of the MOTC; Regulate and grant franchise on non-motorized bancas operating as transport for inter provincial waters and ways, subject to relevant regional rules and regulations; (c) Provide inter-municipal telecommunications services, subject to the region’s policy and guidelines; Coordinate and assist MOTC in the administration and enforcement of transportation and communications laws, rules, and regulations; (d) Implement the regional policies and regulations relating to transportation and communication; (e) Recommend to the region policies and guidelines on matters relating to transportation and communication; and (f) Hold proper consultations with affected communities and the concerned constituent local government unit regarding the implementation of transportation and communication activities, policies, and regulations. XIII. On Housing, Human Settlements, and Urban Development (a) Develop local integrated housing and human settlements plans and programs for the province in close coordination with its component local government units, a nd consultation with local stakeholders consistent with national and regional standards and plans; (b) Formulate or update the PDPFP in conformity with national and regional plans; (c) Review and approve the comprehensive land use plans and zoning ordinances of the component cities and municipalities, and adopt a comprehensive provincial land use plan that would integrate and align with the Bangsamoro Physical and Framework Plan (BPFP) and Bangsamoro Spatial Strategy (BSS), subject to regional and national standards and guidelines; (d) Augment in its component cities and municipalities, programs for resilient housing and human settlements for post-disaster housing, and implement 124 | P a g e

programs, projects, and activities to protect vulnerable communities from the adverse effects of climate change and disasters; (e) In cooperation with the appropriate government agencies including MHSD, promote the production and use of indigenous, alternative, and low-cost construction materials and technologies for socialized housing; and (f) Support or augment socialized housing or resettlement programs of its component local government units with access to basic services and facilities. XIV. On Industrial Research and Development, Science and Technology (a) Identify the provincial S&T priority agenda, and formulate and implement the provincial S&T plan and policies, consolidating the submission from its constituent municipalities and cities as well as identifying the province-specific ones, which shall be made an integral part of the provincial CLUP and the CDP- ELA of the province: Provided, That the plan and policies shall be harmonized with the Bangsamoro S&T plan, policies, and guidelines; (b) Provide, generate, and update necessary data to support the Bangsamoro’s centralized regional information system and databank on S&T, consolidating the data submitted by the constituent municipalities and cities and providing for the province-specific data as well. The province shall extend access to the database to the MOST, subject to existing data privacy laws and issuance; (c) Assess, evaluate, and monitor the conditions of S&T education capacities and facilities of STEM schools within the jurisdiction of the province through the provincial school board. When able, the province shall provide capacity building support to such STEM schools, facilities, and teachers, including developing and upgrading S&T laboratories and equipment, in cooperation with the Bangsamoro Government, private, and n on-government institutions or organizations. The province shall also assist and augment the STEM priorities and goals of its component municipalities and cities; (d) Coordinate with the MOST for the effective promotion of scholarship programs aimed to attract science-oriented students to pursue basic and applied sciences to broaden the S&T human resource in the province or within clusters of the component local government units; (e) Provide support to the formulation of the research and development agenda of the Bangsamoro by identifying priority and emerging technologies in the province 125 | P a g e

and to assist the Bangsamoro Government, through the MOST, in the conduct of research and development on information technology and advanced fields, maturing of the emerging technologies towards productivity, the building-up of S&T literatures through development of research compendium, and formulation of an informed policy, among others. The province shall collaborate with the relevant regional and national agencies, priority industry clusters, business and private sectors in pushing for the R&D agenda of the Bangsamoro; (f) Adopt policies and measures to ensure compliance within the province with the development and quality standards of food and non-food including halal industry through testing, analysis, and capacity building; and (g) Ensure the inclusion of an innovation agenda and formulate the relevant policies thereon for the province. For this purpose, an innovation committee may be organized as part of the provincial development council. The innovation policies and programs of the province shall be aligned with and guided by the national and regional innovation strategies and policies, and shall be undertaken through collaboration with other government agencies, non- government organizations, academic institutions and private companies. The province, whenever feasible and practicable, may provide incenti ves for the implementation of the innovation agenda of the province and support and augment the agenda of its constituent municipalities and cities, especially giving priority to the encouragement and adoption of publicly funded and locally generated technologies. XV. On Tax Information and Modernization (a) Establish, operate, and maintain information services which include tax and marketing information systems in the province: Provided, That the provincial government shall submit a periodic report to the MFBM on the revenues collected within their jurisdiction, subject to the guidelines to be issued by the MFBM on the form, manner, and timing of submission of report; (b) Upgrade and modernize the provincial tax information and collection services through the adoption of electronic and digital technologies in tax administration and other business processes in order to build revenue generation and mobilization capabilities: Provided, That the province shall provide assistance and augmentation to the component cities and municipalities and ensure coordination of all the concerned local government units therein; and (c) Through the provincial treasurer, the province shall endeavor to link up with the online payment and similar facilities already offered and utilized by national and 126 | P a g e

Bangsamoro Government financial institutions, which also serve as their depository and servicing banks to ensure safe, efficient, and convenient ways of transacting with the province. XVI. On Cooperatives and Social Enterprises (a) Encourage and support the building up of entrepreneurial capability within the province, and recognize, promote, protect, and support the development of cooperatives and social enterprises as vehicles of poverty reduction, job creation, and socioeconomic development of the province; (b) Develop and implement plans and strategies on the integration of cooperatives and social enterprises values, principles and practices in programs and projects of the province, in consultation with the cooperative sector and concerned stakeholders and in consonance with the Bangsamoro Government integrated plans and programs for cooperatives and social enterprises; (c) Ensure the delivery of basic services and provision of facilities in the province through the organizing, promotion, and development of cooperatives and social enterprises. For this purpose, the province shall organize a cooperative office and appoint a cooperatives and social enterprises development officer under the office of the governor; (d) Provide assistance in the organization of cooperatives, including farmers’ and fishers’ cooperatives, and social enterprises in the province, as well as the transfer of appropriate technology to existing cooperatives and social enterprises to enhance their viability as an economic enterprise and social organization. For this purpose, the province shall, among others: 1. Identify groups, sectors, or communities within the province that can be organized into cooperatives; 2. Provide assistance to prospective cooperatives and social enterprises in facilitating registration and other preparatory organizational requirements, including conduct of pre-registration seminars, in partnership and collaboration with the CSEA; 3. Provide technical and other forms of assistance to existing and regist ered cooperatives and social enterprises to further enhance, and strengthe n their management, risk management, business continuity, contingency planning, and finance and financial management, in coordination with the CSEA, MTIT, and other private and non-government organizations and the academe; and 4. Assist cooperatives in establishing linkages with government agencies and non-government organizations involved in the promotion and integration of the concept of cooperatives in the livelihood of the people and other 127 | P a g e

community activities, in coordination with the Bangsamoro Government through the CSEA; (e) Provide assistance in the conduct of policy dialogues, research, and knowledge sharing to support and encourage an enabling environment for social enterprise; (f) Assist and facilitate the submission of the cooperatives and social enterprises within the province of their annual reports and financial statement to the CSEA; (g) In the procurement of goods and services, the province shall grant preferential status to cooperatives located in the province which can provide such goods and services, or to such entities which source their goods and services from said cooperatives; and (h) Augment the programs of component cities and municipalities in providing financial and other forms of assistance to cooperatives and social enterprises, or in facilitating their access thereto from domestic or foreign governmental or non- governmental sources. XVII. On Human Rights (a) Develop local policies and legislation and enact appropriate ordinances that will address issues on human rights, rule of law, and access to justice within the province. For this purpose, the Human Rights Committee shall be one of the standing committees of the sangguniang panlalawigan, pursuant to ARTICLE 58 of Book I of the Code, which shall, among others: 1. Propose to and work for the passage of ordinances that will protect, promote, and fulfill human rights in the province, which includes the establishment of the provincial HRAC, and initiate the review of the ordinances on human righrs enacted by the sanggunian of the constituent cities and municipalities; 2. Ensure the inclusion of human rights programs, projects, and activities in the annual budget appropriation ordinance of the province; and 3. Coordinate with the BHRC and when applicable, the national CHR and other agencies, non-government, and local and international human rights organizations, for support in developing human rights legislation and for trainings and capacity building, among others; (b) Establish the HRAC for the province, and organize the HRACTs. The provincial HRAC shall be the focal unit or office on human rights matters, including human rights promotion and complaints of human rights violations, within its jurisdiction. It shall be stationed at the office of the legal officer. 128 | P a g e

The provincial HRAC shall regularly coordinate with the BHRC. For this purpose, the provincial HRAC shall: 1. Provide technical inputs on human rights to the human rights committee of the sanggunian panlalawigan; 2. Provide legal and/or paralegal assistance to victims of human rights violations; 3. Encourage the participation of and mobilize local government officials, sectoral groups, locally based people’s organizations, and CSOs in the community to participate in human rights education and promotion activities; 4. Prepare the provincial human rights situationer report, consolidating the reports submitted by the constituent municipalities and cities and containing other pertinent data, submit the same to the BHRC, and have it published in the provincial websites, newsletters, and bulleting boards; 5. Conduct human rights advocacy, information and education activities, and maintain and update the directory of human rights programs and services within its respective territorial jurisdiction; and 6. Provide technical, financial, and other assistance to augment the HRACS of the component cities and municipalities, including assisting the HRACs in referral of complaints of human rights violations to the BHRC or the national CHR and other appropriate agencies and in monitoring the status thereof; XVIII. Culture and the Arts (a) Conserve, develop, promote, and popularize the local tangible and intangible historical and cultural heritage properties, and resources, as well as artistic creations, in the province, in accordance with regional and national laws and regulations; (b) Ensure and support the enrichment of the local culture, heritage, and arts, and develop the locality’s creative industries, and promote their appreciation inside and outside the locality for local tourism as well as to cultivate in the inhabitants’ pride in and ownership of their cultural identity and heritage. For this purpose, the province shall, among others: 1. Establish, organize, or strengthen the provincial culture and arts council, pursuant to regional and national laws, rules, and regulations. Where the provincial culture and arts council has not yet been established or, if already established, otherwise requires strengthening, the Bangsamoro Government shall provide technical assistance through the BCPCH; 129 | P a g e

2. Undertake cultural mapping, maintain the database or inventory of cultural and heritage resources and properties, including artistic creations, and furnish the BCPCH a copy of the same; 3. Document traditional, indigenous, and contemporary arts and crafts, including their processes and makers, and as much as practicable, sustain the sources of their raw materials, and explore and realize their potential as active and viable sources of income for the community; 4. Coordinate the registration of all cultural, artistic, and heritage properties and resources in appropriate Bangsamoro and national registries; 5. Construct, maintain, and operate cultural center, museum, galleries, art and cultural performance exhibition venues, institutes of living tradition, and other similar facilities; and 6. Provide technical, financial, and other assistance and augmentation to the culture and arts programs, projects, facilities, and services of the constituent municipalities, cities, and barangays: Provided, That there shall be proper coordination among all local government units; (c) The provincial culture and arts council shall, among others: 1. Prepare an annual plan on culture, arts, and local heritage, in consonance with the regional and national plans, guidelines, and policies, which shall be integrated in the local development plan and in the annual appropriation ordinances of the province; 2. Spearhead cultural events and celebrations such as cultural festivals, competition, lectures, seminars, and symposia. Toward this end, it shall give priority to sustaining all sociocultural practices and custom such as, but not limited to, traditional celebrations, historical battles, and other similar events or activities that are unique to a locality; 3. Issue resolution recommending to the BCPCH the declaration of heritage zones within the province and to maintain the same, in accordance with applicable regional and national policies, rules, and guidelines; 4. Protect and strengthen the capacities of cultural and creative workers, including artists, artisans, creators, creative workers of indigenous cultural communities, local content providers, creative firms, and other stakeholders in the creative industries, support their professional development and wellbeing to encourage, and sustain excellence in the creative industries, in cooperation with the regional and national governments and with private and non-governmental organizations; 130 | P a g e

5. and Adopt prompt measures to secure the integrity of cultural treasures or important cultural, artistic, and heritage properties or resources within the province whenever they are found to be in danger of destruction or significant alteration from its original state, including the issuance of orders for temporary suspension of work or activities therein, and immediately report and recommend to the BCPCH or the appropriate agencies or petition the courts for the issuance of a cease and desist order; (d) Undertake a systematic collection and regular updating of statistical and other data, including the integrated data from its component cities or municipalities, which reflects the state of cultural conditions in the province to serve as essential quantitative and qualitative basis for formulating cultural policies of the provincial government and the Bangsamoro Government. The province shall provide access to such data and other information to the BCPCH, subject to existing data privacy laws and issuances; (e) Establish and maintain a master list of local artists, cultural workers, business support organizations, and associations of cultural and artistic workers within the province, integrating the lists of its constituent municipalities and cities, which it shall transmit to the BCPCH for coordination of applicable programs, activities, and policies; (f) Name and change the names of historical streets and buildings designated as cultural treasure or as important cultural property within the province, subject to the provisions of Book I of this Code and other applicable regional and national laws, policies, and guidelines; and (g) Formulate a cultural heritage education program, including, where relevant, the institutionalization of schools or laboratories of living tradition, and recommend their incorporation into the integrated Bangsamoro education system, with emphasis on the protection, conservation, and preservation of cultural heritage property. ARTICLE 144. Officials of the Provincial Government. – 1. There shall be in each province a governor, a vice governor, and members of the sangguniang panlalawigan. 2. There shall also be a secretary to the sangguniang panlalawigan, a provincial treasurer, a provincial assessor, a provincial accountant, a provincial engineer, a provincial budget officer, a provincial planning and development coordinator, a provincial legal officer, a provincial administrator, a provincial health officer, a provincial social welfare and development officer, a provincial nutrition action 131 | P a g e

officer, a provincial general services officer, a provincial agriculturist, a provincial veterinarian, a provincial local disaster risk and reduction management officer; a provincial tourism officer; an environmental and natural resources officer; a cooperative development officer, a provincial persons with disability affairs officer; a provincial youth development officer, and a provincial information officer. 3. The provincial government may appoint an architect, a population officer, a human resources management officer, a local economic investment promotion officer, a community-based training for enterprise development officer, and a communications technology officer. The appointment of a provincial population officer shall be optional in the province: Provided, however, That provinces which have existing population offices shall continue to maintain such offices for a period of five (5) years from the date of the effectivity of the Code, after which said offices shall become optional. 4. The minimum qualifications for the above-mentioned positions shall be determined in accordance with applicable laws, rules, and regulations. 5. The creation of offices and appointment of officers in paragraphs (2) and (3) above shall be subject to the limitations on personnel services as provided in Book II of the Code. 6. In the appointment of provincial employees especially in career positions, preference shall be given to qualified residents of the province. ARTICLE 145. Powers, Duties, and Functions of the Provincial Governor. – 1. The provincial governor, as the chief executive of the provincial government, shall exercise such powers and perform such duties and functions as provided by the Code and other laws. 2. For efficient, effective, and economical governance, and for the general welfare of the province and its inhabitants pursuant to ARTICLE 16 of Book I and ARTICLE 512 of the Code, the provincial governor shall: (h) Exercise general supervision and control over all programs, projects, services, and activities of the provincial government, and in this connection, shall: i. Formulate the guidelines of provincial policies, and be responsible to the sangguniang panlalawigan for the program of government; ii. Present the program of government, and propose policies and projects for the consideration of the sangguniang panlalawigan at the opening of the regular session of the sangguniang panlalawigan every calendar year and 132 | P a g e

as often as may be deemed necessary as the general welfare of the inhabitants and the needs of the provincial government may require; iii. Initiate and propose legislative measures to the sangguniang panlalawigan, and as often as may be deemed necessary, provide such information and data needed or requested by said sanggunian in the performance of its legislative functions; iv. Approve ordinances of the sanggunian, and when warranted, veto the same, as provided in Section 63 of Book I of the Code; v. Appoint all officials and employees whose salaries and wages are wholly or mainly paid out of provincial funds and whose appointments are not otherwise provided for in the Code, as well as those he/she may be authorized by law to appoint; vi. Represent the province in all its business transactions, and sign in its behalf all bonds, contracts, and obligations, and such other documents upon authority of the sangguniang panlalawigan or pursuant to law or ordinance; vii. Determine the time, manner and place of payment of salaries or wages of the officials and employees of the province, in accordance with law or ordinance; viii. Allocate and assign office space to provincial and other officials and employees who, by law or ordinance, are entitled to such space in the provincial capitol and other buildings owned or leased by the provincial government; ix. Ensure that all executive officials and employees of the province faithfully discharge their duties and functions as provided by law and the Code, and cause to be instituted administrative or judicial proceedings against a ny official or employee of the province who may have committed an offense in the performance of his/her official duties; x. Examine the books, records, and other documents of all offices, officials, agents, or employees of the province and in aid of his/her executive powers and authority, require all national officials and employees stationed in the province to make available to him/her/her such books, records, and o ther documents in their custody, except those classified by law as confidential; xi. Furnish copies of executive orders issued by him/her/her to the OCM through the MILG within seventy-two (72) hours after issuance; xii. Visit component cities and municipalities of the province at least once every six months, and consider such visit an outreach program for 133 | P a g e

delivering basic services to component cities and municipalities and to deepen his/her understanding on problems or conditions therein. He/She may also conduct “Ulat sa Bayan” for each component city and municipality or clusters thereof to inform the local officials and inhabitants of general laws and ordinances which especially concern them, and listen and give appropriate counsel to local officials or inhabitants, featuring achievement of the component cities and municipalities concerned and the provincial government, financial reporting, recognition of local innovations, good practices and present the proposed comprehensive land use plan; xiii. Act on leave applications of officials and employees appointed by him/her/her and the commutation of the monetary value of leave credits in accordance with law; xiv. Authorize official trips of provincial officials and employees outside of the province for a period not exceeding thirty (30) days; xv. Call upon any national official or employee stationed in or assigned to the province to advise him/her/her on matters affecting the province, and to make recommendations thereon; coordinate with said official or employee in the formulation and implementation of plans, programs and projects; and when appropriate, initiate an administrative or judicial action against a national government official or employee who may have committed an offense in the performance of his/her official duties while stationed in or assigned to the province; xvi. Authorize payment for medical care, necessary transportation, subsistence, hospital or medical fees of provincial officials and employees who are injured while in the performance of their official duties and functions, subject to availability of funds; xvii. Represent the province in inter-provincial or regional sports councils or committees, and coordinate the efforts of component cities or municipalities in the regional or national palaro or sports development activities; and xviii. Submit to the OCM, through the MILG, the following reports: (a) an annual report containing a summary of all matters pertinent to the management, administration and development of the province and all information and data relative to its political, social, and economic conditions; and (b) supplemental reports when unexpected events and situations arise at any time during the year, particularly when man-made or natural disasters or calamities affect the general welfare of the province, region or country; 134 | P a g e

(i) Enforce all laws and ordinances relative to the governance of the province and the exercise of the appropriate corporate powers provided under the Code, implement all approved policies, programs, projects, services and activities of the province and in addition to the foregoing, shall: i. Submit to the OCM, through the MILG, the following reports: (a) an annual report containing a summary of all matters pertinent to the management, administration and development of the province and all information and data relative to its political, social and economic conditions; and (b) supplemental reports when unexpected events and situations arise at any time during the year, particularly when man-made or natural disasters or calamities affect the general welfare of the province, region or country; ii. Ensure that the acts of the component cities and municipalities of the province and of its officials and employees are within the scope of their prescribed powers, duties and functions; iii. Call conventions, conferences, seminars, or meetings of any elective and appointive officials of the province and its component cities and municipalities, including national officials and employees stationed in or assigned to the province, at such time and place and on such subject as he/she may deem important for the promotion of the general welfare of the province and its inhabitants. All conventions, seminars, conferences or meetings funded by local government unit concerned must be held in the establishments within the territorial jurisdiction of the province or, if not available, in any nearest establishments within the BARMM or, for justifiable reason, outside of BARMM upon approval of the MILG; and iv. Issue such executive orders for the faithful and appropriate enforcement and execution of laws and ordinances; (j) Initiate and maximize the generation of resources and revenues, and apply the same to the implementation of development plans, program objectives and priorities as provided for under the Code, particularly those resources and revenues programmed for agro-industrial development and country-wide growth and progress and relative thereto, shall: i. Require each head of an office or department to prepare and submit an estimate of appropriations for the ensuing calendar year, in accordance with the budget preparation process under the Code; ii. Prepare and submit to the sanggunian for approval the executive and supplemental budgets of the province for the ensuing calendar year in the manner provided for under the Code; 135 | P a g e

iii. Ensure that all taxes and other revenues of the province are collected, and that provincial funds are applied to the payment of expenses and settlement of obligations of the province, in accordance with law or ordinance; iv. Issue licenses and permits, and suspend or revoke the same for any violation of the conditions upon which said licenses or permits had been issue d, pursuant to law or ordinance; v. Provide efficient and effective property and supply management in the province, and protect the funds, credits, rights, and other properties of the province; and vi. Institute or cause to be instituted administrative or judicial proceedings for violation of ordinances in the collection of taxes, fees or charges, and for the recovery of funds and property, and cause the province to be defended against all suits to ensure that its interests, resources and rights shall be adequately protected; (k) Advise the Chief Minister on matters of governance in the BARMM Council of Leaders; (l) Represent the province in the BEDC to ensure active participation in the socio- economic planning, monitoring, and coordination for all development pla ns, programs, and projects of the Bangsamoro Government; and (m) Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 146. Powers, Duties, and Functions of the Provincial Vice Governor. – The vice governor shall: 1. Preside over the sangguniang panlalawigan, and sign all warrants drawn on the provincial treasury for all expenditures appropriated for the operation of the sanggunia ng panlalawigan; 2. Subject to civil service law, rules, and regulations, appoint all officials and employees of the sangguniang panlalawigan, except those whose manner of appointment is specifically provided in the Code; 3. Assume the office of the governor for the unexpired term of the latter in the event of permanent vacancy as provided for in the Code; 4. Exercise the powers and perform the duties and functions of the governor in cases of temporary vacancy as provided for in the Code; and 136 | P a g e

5. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. RULE XVIII SANGGUNIANG PANLALAWIGAN ARTICLE 147. Composition of the Sangguniang Panlalawigan. –The sangguniang panlalawigan, the legislative body of the province, shall be composed of the provincial vice governor as presiding officer, the regular sanggunian members, the president of the provincial chapter of the liga ng mga barangay sa Bangsamoro, the president of the panlalawigang pederasyon ng mga sangguniang kabataan, the pre sident of the provincial federation of sanggunian members of municipalities and component cities, and the sectoral representatives, as members. For the three (3) sectoral representatives: one (1) shall come from the women; another shall come from the agricultural or industrial workers, as shall be determined by the sanggunian concerned within ninety (90) days prior to the holding of the local elections; and lastly, one (1) from the other sectors, including the urban poor, indigenous cultural communities, or persons with disabilities: Provided, That where the ICCs/IPs comprise at least five percent (5%) of the population of the province but not more than fifty percent (50%) of its elective officials, or when a native title recognized by the MIPA is situated within the province, the third (3rd) sectoral representative shall be from the ICCs/IPs who will be selected in accordance with the guidelines to be issued by the MIPA and the MILG, which shall respect and uphold their respective indigenous customs, traditions, and norms. The election of sectoral representatives, except for the ICCs/IPs, shall be provided for in an ordinance enacted by the sanggunian in accordance with ARTICLE 41 (c) of the Code. ARTICLE 148. Powers, Duties, and Functions of the Sangguniang Panlalawigan. –The sangguniang panlalawigan, as the legislative body of the province, shall enact ordinances, approve resolutions, and appropriate funds for the general welfare of the province and its inhabitants, and shall: 1. Enact and approve ordinances, and pass resolutions necessary for an efficient and effective provincial government in accordance with the powers, functions, and services devolved to the provincial government as provided in Section 512of the Code. In this connection, it shall also: (a) Review all ordinances approved by the sanggunian of component cities and municipalities and executive orders issued by the mayors of said component units to determine whether these are within the scope of the prescribed powers of the sanggunian and of the mayor; 137 | P a g e

(b) Approve ordinances imposing a fine not exceeding Five Thousand Pesos (Php 5,000.00), imprisonment not exceeding one (1) year, or both, for the violation of a provincial ordinance; (c) Subject to the provisions of the Code and pertinent laws, determine the powers and duties of officials and employees of the province; (d) Determine the positions and the salaries, wages, allowances, and other emoluments and benefits of officials and employees paid wholly or mainly from provincial funds, and provide for expenditures necessary for the proper conduct of programs, projects, services, and activities of the provincial government; (e) Authorize the payment of compensation to a qualified person not in the government service who fills up a temporary vacancy, or grant honorarium to any qualified official or employee designated to fill a temporary vacancy in a concurrent capacity, at the rate authorized by law; (f) Provide a mechanism and the appropriate funds therefor, to ensure the safety and protection of all provincial government property, public documents, or records such as those relating to property inventory, land ownership, records of births, marriages, deaths, assessments, taxation, accounts, business permits, and such other records and documents of public interest in the offices and departments of the provincial government; and (g) When the finances of the provincial government allow, provide for additional allowances and other benefits to judges, prosecutors, public elementary and high school teachers, and other national government officials stationed or assigned to the province; 2. Generate and maximize the use of resources and revenues for the development plans, program objectives, and priorities of the province as provided for under SECTION 21 in the Code, with particular attention to agro-industrial development and country-wide growth and progress and relative thereto, shall: (a) Enact the annual and supplemental appropriations of the provincial government, and appropriate funds for specific programs, projects, services, and activities of the province, or for other purposes not contrary to law, in order to promote the general welfare of the province and its inhabitants; (b) Subject to the provisions of Book II of the Code, BOL, and applicable laws and upon the majority vote of all the members of the sangguniang panlalawigan, enact ordinances levying taxes, fees and charges, prescribing the rates thereof for general and specific purposes, and granting tax exemptions, incentives or reliefs; (c) Subject to the provisions of Book II of the Code and applicable laws and upon the majority vote of all the members of the sangguniang panlalawigan, 138 | P a g e

authorize the provincial governor to negotiate and contract loans and other forms of indebtedness: Provided, That the necessary certification for the grant of loans or other forms of indebtedness shall be issued by the BLGF, in consultation with the appropriate agency of the Bangsamoro Government; (d) Subject to the provisions of Book II of the Code and applicable laws and upon the majority vote of all the members of the sangguniang panlalawigan, enact ordinances authorizing the floating of bonds or other instruments of indebtedness, for the purpose of raising funds to finance development projects; (e) Enact and approve ordinances that would appropriate funds for the construction and maintenance or the rental of buildings for the use of the province; and upon the majority vote of all the members of the sangguniang panlalawigan, authorize the provincial governor to lease to private parties such public buildings held in a proprietary capacity, subject to existing laws, rules and regulations; and (f) Enact and approve an ordinance that would regulate or prohibit the use of property within the jurisdiction of the province; 3. Subject to the provisions of Book II of the Code and the BOL, grant franchises, approve the issuance of permits or licenses, or enact ordinances levying taxes, fees and charges upon such conditions and for such purposes intended to promote the general welfare of the inhabitants of the province, and pursuant to this legislative authority, shall: (a) Fix and impose reasonable fees and charges for all services rendered by the provincial government to private persons or entities; and (b) Regulate and fix the license fees for such activities as provided for under the Code; 4. Enact ordinances which shall ensure the efficient and effective delivery of basic services and facilities, including the establishment of a scholarship fund for the poor but deserving students in schools located within its jurisdiction or for students residing within the province; and 5. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. 139 | P a g e

RULELE XIX ABOLITION, DIVISION, AND MERGER OF LGUS ARTICLE 149. Abolition of Local Government Unit. – A constituent LGU may be abolished if its income, population, or land area has been irreversibly reduced to less than the requirements for its creation prescribed in this Rules. The table below provides the process of abolishing an LGU: Who can How to Abolish? What are the Where to Submit Abolish? Requirements? Requirements? Sangguniang Enact an The income, population, or 1. Sanggunian Panlalawigan ordinance specifying land area of the constituent concerned; or Panlungsod the municipality or LGU for the past three (3) or barangay that the years prior to the proposed 2. The LGU shall be merged abolition is irreversible. Parliament with upon its In the case of barangays, abolition they may be abolished if the population is less than Parliament Enact a two thousand (2,000) Not applicable law specifying the inhabitants and irreversibly municipality or reduced. barangay that the To validate this, submit the LGU shall be merged following: with upon its 1. Certification by the abolition DOF through the BLGF as to the income of the constituent LGU; 2. Certification by the PSA as to the population of the constituent LGU; and 3. Certification by the MENRE as to the land area of the constituent LGU. ARTICLE 150. Division, Merger, or Substantial Alteration of Boundaries of LGUs. – Division, merger, or substantial alteration of boundaries of existing LGUs shall comply with the same requirements herein prescribed for their creation: Provided, That such division shall not reduce the income, population, or land area of the LGU/s concerned to less than the minimum requirements prescribed in this IRR: Provided, further, That the 140 | P a g e

income classification of the original LGU/s shall not fall below its current income classification prior to such division. ARTICLE 151. Filing a Petition or Resolution for the Division, Merger, or Substantial Alteration of Boundaries of LGUs. –The table below provides the process of filing a petition or resolution, whichever is applicable, for the abolition of an LGU: Who can Where to File? What to File? How to File? File? Interested 1. Parliament 1. Petition or ● In-person registered resolution with filing of voters the following verified residing in documents: petition or the area 1. Certification by resolution the DOF ● Submit one Sanggunian 1. Parliament through the (1) original concerned in BLGF as to the copy and four all levels income of the (4) Certified constituent True Copies LGU; of the petition 1. Certification by or resolution the PSA as to ● Copy furnish the all concerned population of LGUs with the the constituent verified LGU; and petition or 1. Certification by resolution the MENRE as to the land area of the constituent LGU. ARTICLE 152. Filing a Bill for the Division, Merger, or Substantial Alteration of Boundaries of LGUs. – The Parliament shall copy furnish all concerned LGUs with the proposed bill for the division, merger, or substantial alteration of an LGU, which shall include the following documentary requirements: 1. Certification by the DOF through the BLGF as to the income of the concerned LGU/s; 2. Certification by the PSA as to the population of the concerned LGU/s and that its division, merger, or substantial alteration, whichever the case may be, will not reduce the population of the original LGUs/ to less than the prescribed minimum; and 3. Certification by the MENRE as to the land area of the concerned LGU/s. 141 | P a g e

ARTICLE 153. Plebiscite Requirement. – No creation, division, merger, abolition, or substantial alteration of boundaries of local government units shall take effect unless approved by a majority of the votes cast in a plebiscite called for the purpose in the political unit or units directly affected. Said plebiscite shall be conducted by the BEO within one hundred twenty (120) days from the date of effectivity of the law or ordinance effecting such action, unless said law or ordinance fixes another date. ARTICLE 154. Authority to Create a Legislative District. – The Bangsamoro Government shall cooperate and coordinate with the national government through the Philippine Congress-Bangsamoro Parliament Forum (PCBPF) to prioritize the deliberations on the creation of a legislative district. RULE XX LOCAL LEGISLATIVE BODIES ARTICLE 155. Local Legislative Bodies. - Local legislative power shall be exercised by the following legislative bodies of the LGUs: 1. Sangguniang panlalawigan for the province; 2. Sangguniang panlungsod for the city; 3. Sangguniang bayan for the municipality; and 4. Sangguniang barangay for the barangay. ARTICLE 156. Full Disclosure of Financial and Business Interests of Sanggunian Members. – 1. Every sanggunian member shall, upon assumption to office, make a full disclosure of his business and financial interests. He shall also disclose any business, financial, or professional relationship or any relation by affinity or consanguinity within the fourth civil degree, which he may have with any person, firm, or entity affected by any ordinance or resolution under consideration by the sanggunian of which he is a member, which relationship may result in conflict of interest. Such relationship shall include: (a) Ownership of stock, capital, or investment in the entity or firm to which the ordinance or resolution may relate; and (b) Contracts or agreements with any person or entity which the ordinance or resolution under consideration may effect. In the absence of a specific constitutional or statutory provision applicable to this situation, conflict of interest refers in general to one where it may be reasonably deduced that a member of a sanggunian may not act in the public interest due to some private, pecuniary, or other personal considerations that may tend to affect his judgment to the prejudice to the service of the public. 142 | P a g e

2. The disclosure required under this Section shall be made in writing and submitted to the secretary of the sanggunian or the secretary of the committee of which he is a member. The disclosure shall, in all cases, form part of the record of the proceedings and shall be made in the following manner: (a) Disclosure shall be made before the member participates in the deliberations on the ordinance or resolution under consideration provided that if the member did not participate during the deliberations, the disclosure shall be made before voting on the ordinance or resolution on second and third readings; and (b) Disclosure shall be made when a member takes a position or makes a privilege speech on a matter that may affect the business interest, financial connection, or professional relationship described in this Section. ARTICLE 157. Presiding Officer. – 1. The vice governor shall be the presiding officer of the sangguniang panlalawigan; the city vice mayor, of the sangguniang panlungsod; the municipal vice mayor, of the sangguniang bayan; and the punong barangay, of the sangguniang barangay. 2. The presiding officer shall vote only to break a tie. 3. Unless otherwise provided in the sanggunian rules, in the event of the inability of the regular presiding officer to preside at a sanggunian session, and he/she has not designated a temporary presiding officer, the members present and constituting a quorum shall elect from among themselves a temporary presiding officer. He/she shall certify within ten (10) days from the passage of ordinances enacted and resolutions adopted by the sanggunian in the session over which he/she temporarily presided. 4. The vice governor, the city vice mayor, or the municipal vice mayor shall not be allowed to chair any of the regular standing committees of the sanggunian concerned. ARTICLE 158. Internal Rules of Procedure. – 1. On the first regular session following the election of its members and within ninety (90) days thereafter, the sanggunian concerned shall adopt or update its existing rules of procedure. 2. The rules of procedure shall provide for the following: (a) The organization of the sanggunian and the election of its officers, as well as the creation of standing committees which shall include among others, the committees on appropriations, women and family, human rights, youth and sports development, environmental protection, and cooperatives; the general jurisdiction of each committee; and the election 143 | P a g e

of the chairperson and members of each committee provided the sectoral representatives shall automatically chair the committee corresponding to their sectoral group. The president of the local chapters of the liga ng mga barangay in provincial, city, or municipal level shall likewise automatically chair the committee on barangay affairs or its equivalent; (b) The order and calendar of business for each session; (c) The legislative process; (d) The parliamentary procedures which include the conduct of members during the sessions; (e) The discipline of members for disorderly behavior and absences without justifiable causes for four (4) consecutive sessions, for which they may be censured, reprimanded, or excluded from the session, suspended for not more than sixty (60) days, or expelled provided that the penalty of suspension or expulsion shall require the concurrence of at least two- thirds (2/3) vote of all the sanggunian members and provided further that a member convicted by final judgment to imprisonment of at least one (1) year for any crime involving moral turpitude shall be automatically expelled from the sanggunian; and (f) Rules of procedure for hearings and investigations conducted under Rule XIX of these rules; and (g) Such other rules as the sanggunian may adopt. ARTICLE 159. Sessions. – 1. The sessions of the sanggunian may either be regular or special. (a) Regular sessions — On the first day of the session immediately following the election of its members, the sanggunian shall, by resolution, fix the day, time, and place of its regular sessions. The minimum number of regular sessions shall be once a week for the sangguniang panlungsod, and sangguniang bayan, and twice a month for the sangguniang barangay. (b) Special sessions — refer to a sanggunian session outside of the date of the regular session fixed in the internal rules and procedures which was duly approved and adopted by the sanggunian. Provided, that the following requirements below must be met before conducting the session: i. When public interest so demands, special sessions may be called by the local chief executive or by a majority of the members of the sanggunian; 144 | P a g e

ii. A written notice to the sanggunian members stating the date, time and purpose of the meeting shall be served personally or left with a member of his household at his usual place of residence at least twenty-four (24) hours before the special session is held; and iii. Unless otherwise agreed upon by two-thirds (2/3) vote of the members present, there being a quorum, no other matter may be considered at a special session except those stated in the notice. 2. All sanggunian sessions shall be open to the public unless a closed door session is ordered by an affirmative vote of a majority of the members present, there being a quorum, in the public interest or for reasons of security, decency, or morality. No two (2) sessions, whether regular or special, may be held in a single day. 3. The sanggunian may use a local language in conducting regular or special sessions, provided that the minutes of the proceedings shall be translated by the secretary to the sanggunian in the English and Tagalog language. 4. Each sanggunian shall keep a journal and record of its proceedings which may be published upon resolution of the sanggunian concerned. ARTICLE 160. Quorum. – 1. A majority of all the members of the sanggunian who have been elected and qualified, including the sectoral and ex officio members, shall constitute a quorum to transact official business. 2. Should a question of quorum be raised during a session, the presiding officer shall immediately proceed to call the roll of the members and thereafter announce the results. 3. Where there is no quorum, the presiding officer may declare a recess until such time as a quorum is constituted, or a majority of the members present may adjourn from day to day and may compel the immediate attendance of any member absent without justifiable cause by designating a member of the sanggunian, to be assisted by a member or members of the police force assigned in the territorial jurisdiction of the LGU concerned, to arrest the absent member and present him/her at the session. 4. If there is still no quorum despite the enforcement of the immediately preceding provisions, no business shall be transacted. The presiding officer, upon proper motion duly approved by the members present, shall then declare the session adjourned for lack of quorum. 5. Sanggunian members who fail to attend four (4) consecutive regular or special sessions without justifiable reason and those who are subject of preventive 145 | P a g e

suspension following the provisions of Section 75 of the Code shall not be taken into account in the determination of quorum. ARTICLE 161. Ordinances and Resolutions. – The following rules shall govern the enactment of ordinances and resolutions: 1. Legislative actions of a general and permanent character shall be enacted in the form of ordinances, while those which are of temporary character shall be passed in the form of resolutions. Matters relating to proprietary functions and to private concerns shall also be acted upon by resolution. 2. Proposed ordinances and resolutions shall be in writing and shall contain an assigned number, a title or caption, an enacting or ordaining clause, and the date of its proposed effectivity. In addition, every proposed ordinance shall be accompanied by a brief explanatory note containing the justification for its approval. It shall be signed by the author or authors and submitted to the secretary to the sanggunian who shall report the same to the sanggunian at its next meeting. 3. A resolution shall be enacted in the same manner prescribed for an ordinance, except that it need not go through a third reading for its final consideration unless decided otherwise by a majority of all the sanggunian members. 4. No ordinance or resolution shall be considered on second reading in any regular meeting unless it has been reported out by the proper committee to which it was referred or certified as urgent by the local chief executive. 5. Any legislative matter duly certified by the local chief executive as urgent, whether or not it is included in the calendar of business, may be presented and considered by the body at the same meeting without need of suspending the rules. 6. The secretary to the sanggunian of the province, city or municipality shall prepare copies of the proposed ordinance or resolution in the form it was passed on second reading, and shall distribute to each sanggunian member a copy thereof, except that a measure certified by the local chief executive concerned as urgent may be submitted for final voting immediately after debate or amendment during the second reading. 7. No ordinance or resolution passed by the sanggunian in a regular or special session duly called for the purpose shall be valid unless approved by a majority of the members present, there being a quorum. Any ordinance or resolution authorizing or directing the payment of money or creating liability, shall require the affirmative vote of a majority of all the sanggunian members for its passage. 8. Upon the passage of all ordinances and resolutions directing the payment of money or creating liability, and at the request of any member, of any resolution or motion, the sanggunian shall record the ayes and nays. Each approved ordinance 146 | P a g e

or resolution shall be stamped with the seal of the sanggunian and recorded in a book kept for the purpose. ARTICLE 162. Approval of Ordinances. – 1. Every ordinance enacted by the sanggunian shall be present to the local chief executive. If the local chief executive concerned approves the same, he shall affix his signature on each and every page thereof; otherwise, he shall veto it and return the same with his objections to the sanggunian, which may proceed to reconsider the same. The sanggunian concerned may override the veto of the local chief executive by two-thirds (2/3) vote of all its members thereby making the ordinance or resolution effective for all legal intents and purposes. 2. The veto shall be communicated by the local chief executive concerned to the sanggunian within fifteen (15) days in the case of a province, and ten (10) days in the case of a city or a municipality; otherwise, the ordinance shall be deemed approved as if he/she had signed it. 3. Ordinances enacted by the sangguniang barangay shall, upon approval by a majority of all its members, be signed by the punong barangay. ARTICLE 163. Veto Power of the Local Chief Executive. – 1. The local chief executive may veto any ordinance of the sangguniang panlalawigan, sangguniang panlungsod, or sangguniang bayan on the ground that it is ultra vires or prejudicial to the public welfare, stating his reasons therefor in writing. 2. The local chief executive, except the punong barangay shall have the power to veto any particular item or items of an appropriations ordinance, an ordinance or resolution adopting a local development plan and public investment program or an ordinance directing the payment of money or creating liability. In such a case, the veto shall not affect the item or items which are not objected to. The vetoed item or items shall not take effect unless the sanggunian overrides the veto in the manner as provided in the immediately preceding Section; otherwise, the item or items in the appropriations ordinance of the previous year corresponding to those vetoed, if any, shall be deemed reenacted. 3. The local chief executive may veto an ordinance or resolution only once. The sanggunian may override the veto of the local chief executive concerned by two- thirds (2/3) vote of all its members, thereby making the ordinance effective even without the approval of the local chief executive concerned. ARTICLE 164. Review of Component City and Municipal Ordinances or Resolutions by the Sangguniang Panlalawigan. – 147 | P a g e

1. Within (3) days after approval, the secretary to the sangguniang panlungsod or sangguniang bayan shall transmit to the sangguniang panlalawigan for review, copies of approved ordinances and resolutions approving and adopting the local development plans and public investment programs formulated by the local development councils. 2. Within thirty (30) days after receipt of copies of such ordinances and resolutions, the sangguniang panlalawigan shall examine the documents or transmit them to the provincial attorney, or if there be none, to the provincial prosecutor for prompt examination. The provincial attorney or provincial prosecutor shall, within a period of ten (10) days from the receipt of the documents, inform the sangguniang panlalawigan in writing of his comments or recommendations which may be considered by the sangguniang panlalawigan in making its decision. 3. If the sangguniang panlalawigan finds that such an ordinance or resolution is beyond the power conferred upon the sangguniang panlungsod or sangguniang bayan concerned, it shall declare such ordinance or resolution invalid in whole or in part. The sangguniang panlalawigan shall enter its action in the minutes and shall advise the corresponding city or municipal authorities of the action it has taken. 4. If no action has been taken by the sangguniang panlalawigan within thirty (30) days after submission of such an ordinance or resolution, the same shall be presumed consistent with the law and, therefore, valid. 5. Copies of ordinances and resolutions passed by the above-mentioned sanggunian shall be furnished to the MILG through the municipal LGOO for information and record purposes. ARTICLE 165. Review of Barangay Ordinances by the Sangguniang Panlungsod or Sangguniang Bayan. – 1. Within ten (10) days after its enactment, the sangguniang barangay shall furnish copies of all barangay ordinances to the sangguniang panlungsod or sangguniang bayan concerned for review as to whether the ordinance is consistent with law and city or municipal ordinances. 2. If the sangguniang panlungsod or sangguniang bayan, as the case may be, fails to take action on barangay ordinances within thirty (30) days from receipt thereof, the same shall be deemed approved. 3. If the sangguniang panlungsod or sangguniang bayan, as the case may be, finds the barangay ordinances inconsistent with law or city or municipal ordinances, the sanggunian concerned shall, within thirty (30) days from receipt thereof, return the same with its comments and recommendations to the sangguniang barangay concerned for adjustment, amendment or modification; in which case, 148 | P a g e

the effectivity of the barangay ordinance is suspended until such time as the revision called for is effected. 4. Copies of ordinances and resolutions passed by the above-mentioned sanggunian shall be furnished to the MILG through the municipal/city LGOO for information and record purposes. ARTICLE 166. Enforcement of Ordinances and Resolutions After Disapproval by Reviewing Authority. – Any attempt to enforce any ordinance or any resolution approving the local development plan and public investment program, after the disapproval thereof, shall be sufficient ground for the suspension or dismissal of the official or employee concerned. ARTICLE 167. Effectivity of Ordinances and Resolutions. – 1. Unless otherwise stated in the ordinance or resolution approving the local development plan and public investment program, the same shall take effect after ten (10) days from the date a copy thereof is posted in a bulletin board at the entrance of the provincial capitol or city, municipal, or barangay hall, as the case may be, and in at least two (2) other conspicuous places in the LGU concerned. 2. The secretary to the sanggunian concerned shall cause the posting of an ordinance or resolution in the bulletin board at the entrance of the provincial capitol and the city, municipal, or barangay hall in at least two (2) conspicuous places in the local government unit concerned not later than five (5) days after approval thereof. 3. The text of the ordinance or resolution shall be disseminated and posted in Filipino or English and in the language or dialect understood by the majority of the people in the local government unit concerned, and the secretary to the sanggunian shall record such fact in a book kept for the purpose, stating the dates of approval and posting. 4. The gist of all ordinances with penal sanctions shall be published in a newspaper of general circulation within the province where the local legislative body concerned belongs. In the absence of any newspaper of general circulation within the province, posting of such ordinances shall be made in all municipalities and cities of the province where the sanggunian of origin is situated. 5. In the case of highly urbanized cities, the main features of the ordinance or resolution duly enacted or adopted shall, in addition to being posted, be published once in a local newspaper of general circulation within the city: Provided, That in the absence thereof the ordinance or resolution shall be published in any newspaper of general circulation. ARTICLE 168. Online Repository of Ordinances and Resolutions. – Local government units shall, as far as practicable, maintain an official website and/or official social media 149 | P a g e

accounts for the purpose of, among others, posting all approved ordinances or resolutions, or the gist thereof, of their respective sanggunian. ARTICLE 169. The Bangsamoro Register of Ordinances and Resolutions. – The MILG, as the repository of all ordinances enacted by the sanggunian, shall establish and maintain a Bangsamoro Register of Ordinances. Provided, That the Register shall have digital and online application and operability, and shall be accessible to the public. ARTICLE 170. Posting and Publication of Ordinances with Penal Sanctions. – 1. Ordinances with penal sanctions shall be posted at three (3) conspicuous places in the provincial capitol, city, municipal, or barangay hall, as the case may be, for a minimum period of six (6) consecutive weeks. Whenever available, such ordinances shall also be published in a newspaper of general circulation, within the territorial jurisdiction of the local government unit concerned, or by any other mode of publication. Unless otherwise provided therein, said ordinances shall take effect on the day following its publication or at the end of the period of posting, whichever occurs later. 2. Any public officer or employee who violates an ordinance shall be meted administrative disciplinary action, without prejudice to the filing of the appropriate civil or criminal action. 3. The secretary to the sanggunian concerned shall transmit official copies of such ordinances to the chief executive officer of the Bangsamoro Gazette within twelve (12) days following the approval of the said ordinance for publication purposes. The Bangsamoro Gazette may publish ordinances with penal sanctions for archival and reference purposes. 4. Publication shall include its translation to local languages. RULE XXI COMMON PROVISIONS FOR LOCAL ELECTIVE OFFICIALS ARTICLE 171. Local Officials. - The elective officials of provinces, cities, municipalities, and barangays are the following: 1. Provinces (a) Governor; (b) Vice Governor; and (c) Members of the Sangguniang Panlalawigan. 2. Cities (a) City Mayor; 150 | P a g e

(b) City Vice Mayor; and (c) Members of the Sangguniang Panlungsod. 3. Municipalities (a) Municipal Mayor; (b) Municipal Vice Mayor; and (c) Members of the Sangguniang Bayan. 4. Barangays (a) Punong Barangay; (b) Members of the Sangguniang Barangay; and (c) Members of the Sangguniang Kabataan. ARTICLE 172. Capacity Development for All Local Elected Officials. - The MILG, the DAB, the BLGA, the MSU, and in consultation with stakeholders and any other accredited capacity development service provider, shall develop a two (2)-year program for local elected and appointed officials which shall include a mandatory eight (8)-hour onboarding or orientation for newly elected officials and thirty-two (32) hours of continuing capacity development trainings upon their assumption to office. Furthermore, during their incumbency and within the first two (2) years thereof, all local elected officials shall attend continuing skills training programs to enhance their capabilities to perform the official duties and functions concomitant to their elective positions. Local elected officials may avail of or participate in continuing capacity development training programs or interventions from other MILG-accredited capacity development service providers as they deem fit. ARTICLE 173. Mandatory Training and Capacity Development. - All newly elected local officials shall, upon assumption to office, undergo an eight (8) hour mandatory onboarding training program to be conducted by the BLGA, or any service provider accredited by the MILG; Provided, That for officials of sangguniang kabataan, the mandatory training and capacity development shall be in accordance with Sections 469 and 470 of Book III of the Code. The eight (8)-hour mandatory onboarding or orientation shall include topics such as, but not limited to, the following: 1. Duties and responsibilities of public servants pursuant to moral governance principles; 2. BARMM governance structure; 3. Overview of local development planning, budgeting and policy-making pursuant to relevant statutes and regional laws; 4. Overview of BARMM’s programs in health, environment, peace and order, disaster risk reduction and management, social services, among others; and 5. Such other topics as determined by the MILG 151 | P a g e

The MILG, the Development Academy of the Bangsamoro (DAB), the BLGA, the Mindanao State University (MSU), and in consultation with stakeholders, shall jointly design and implement a thirty- two (32) hour mandatory and continuing training programs. ARTICLE 174. Attendance in Mandatory Onboarding Training; Deliberate Failure to Attend. - The mandatory onboarding training shall be attended by no other than the newly elected local officials themselves, upon assumption in office within thirty (30) days after every election. Deliberate failure to attend the said mandatory onboarding training shall constitute sufficient grounds for disciplinary action under Chapter IX of the BLGC, and disqualification for the immediately succeeding election. Such disqualification shall continue until he/she has undergone such training programs. ARTICLE 175. Training Fund. – The training fund shall be jointly provided by the LGU and the MILG. Thereafter, such amount needed for this purpose shall be included in the Annual General Appropriations Act of the Bangsamoro. ARTICLE 176. MILG Support in Capacity Development. - In addition to the mandatory and continuing training program above-mentioned, the MILG shall continue to provide additional capacity development interventions for local elected officials to strengthen technical, administrative, and financial capabilities of constituent local government units. ARTICLE 177. Accreditation of Capacity Development Service Providers. - The MILG shall issue guidelines for the accreditation of capacity development service providers. ARTICLE 178. Certificate of Recognition for Newly Elected Officials. - The Certificate of Completion of the mandatory eight (8)-hour onboarding shall be among the primary requirements of the issuance of the Certificate of Recognition for newly elected officials. ARTICLE 179. Notice of Non-Compliance. - The MILG shall issue three (3) notices of non-compliance addressed to newly elected officials who deliberately failed to complete the mandatory eight (8)-hour orientation or onboarding. Further, the MILG shall post the list of newly elected officials who had and had not completed the mandatory onboarding or orientation on its official website and post the same in a designated conspicuous public space. ARTICLE 180. Report of Non-Compliant Newly Elected Officials. - The MILG shall submit a report of all newly elected officials who deliberately failed to complete the mandatory onboarding or orientation to the BEO before the period of filing of the immediately succeeding election. ARTICLE 181. Report of Participation in Continuing Training Programs. - Should local elected and appointed officials participate in continuing training programs not provided by MILG but by accredited capacity development service providers, they shall submit a 152 | P a g e

report to MILG containing details such as, but not limited to, the accredited capacity development service provider, date/s of participation, topics covered in the activities, and officials who attended. ARTICLE 182. Qualifications of Local Elective Officials. – All local elective officials shall possess the following qualifications: 1. A citizen of the Philippines; 2. A registered voter in the province, city, municipality, or barangay where he intends to be elected or, in the case of a member of the sangguniang panlalawigan, sangguniang panlungsod, or sangguniang bayan, the district where he intends to be elected; 3. A resident of the LGU concerned for at least one (1) year immediately preceding the day of the election; 4. Able to read and write Filipino or any other Philippine language or dialect; 5. Candidates for the position of governor, vice governor, or member of the sangguniang panlalawigan, or city mayor, vice mayor, or member of the sangguniang panlungsod of highly urbanized cities must be at least twenty-three (23) years of age on election day; 6. Candidates for the position of mayor or vice mayor of independent component cities, component cities, or municipalities must be at least twenty-one (21) years of age on election day; 7. Candidates for the position of member of the sangguniang panlungsod or sangguniang bayan must be at least eighteen (18) years of age on election day; 8. Candidates for the position of punong barangay or member of the sangguniang barangay must be at least eighteen (18) years of age on election day; and 9. Candidates for the position of member of the sangguniang kabataan must be at least eighteen (18) years of age but not more than twenty-four (24) years of age on Election Day, and a qualified voter of the Katipunan ng Kabataan. ARTICLE 183. Disqualifications of Local Elective Officials. – The following persons shall be disqualified from running for any elective local position: 1. Those sentenced by final judgment for an offense involving moral turpitude or for an offense punishable by one (1) year imprisonment or more, within two (2) years after serving sentence; 2. Those removed from office as a result of an administrative case; 3. Those convicted by final judgment for violating the oath of allegiance to the Republic of the Philippines; 4. Those with dual citizenship; 5. Fugitives from justice in criminal or nonpolitical cases here or abroad. Fugitive from justice refers to a person who has been convicted by final judgment; 6. Permanent residents in a foreign country or those who have acquired the right to reside abroad and continue to avail of the same right after the effectivity of the Code; 7. The insane or the feeble-minded; 153 | P a g e

8. Those who are related within the second civil degree of consanguinity or affinity, whether full or half-blood, legitimate or illegitimate, to any incumbent local official running for an elective position, including the spouses, are disqualified to be candidates in the same election for: (a) any provincial elective position in the same province; (b) any city elective position in the same city; (c) any municipal elective position in the same municipality; and (iv) any barangay elective position in the same barangay . Any candidate for the local election must declare in their certificate of candidacy (COC) the following statement: “The candidate is not related within the second civil degree of consanguinity or affinity to any incumbent local official running for an elective position in the same province/municipality/barangay where the candidate seeks to be elected.”; For purposes of this Section, second civil degree of consanguinity or affinity is defined as - the degree of relationship by blood or affinity of a person with his/her brother or sister, direct ascendant or direct descendant, whether legitimate or illegitimate, full or half blood, legitimated, and adopted, including their spouses. In case where none of the candidates is related to an incumbent local elective official but are related to each other within the second degree of consanguinity or affinity, or, where they are all incumbents, but are related to one another within the said prohibited degree, the following rules shall apply: (a) For candidates running for different positions, the candidate or candidates seeking a lower office shall be disqualified from holding or running for any local elective office within the same province, city, municipality, or barangay as the case may be in the same election; (b) For candidates running for the same position, the BEO, through the appropriate office of the provincial election supervisor, shall determine, by drawing lots, the candidate eligible to run for the said position. The election supervisor shall notify the candidates to appear before them for the drawing of lots within forty-eight (48) hours after the period fixed by the COMELEC for filing of candidacy; and (c) Incumbent local elective officials shall not be qualified to run in the next succeeding election for any elective office in a local government unit outside the jurisdiction of his/her current local government unit: Provided, That, this shall not apply to officials running for office in the higher local government unit to which the local government unit of his/her incumbent position belongs or in a constituent local government unit thereof. 154 | P a g e

9. Those incumbent chief executive officials who seek to be elected to the immediately-lower position; 10. Those incumbent elective officials who fail to comply with the requirements of Section 43 of the BLGC; and 11. In the case of elective positions in the sangguniang kabataan, in addition to the foregoing qualifications and disqualifications, candidates must not be related within the second civil degree of consanguinity or affinity to any incumbent elected official or to any incumbent elected regional, provincial, city, municipal, or barangay official, in the locality where he or she seeks to be elected, and must not have been convicted by final judgment of any crime involving moral turpitude, in conformity with Section 10 of R.A. No. 10742, otherwise known as the Sangguniang Kabataan Reform Act (SKRA) of 2015, as amended by R.A. No. 11768. For purposes of this Section, a crime involving moral turpitude refers to everything which is done contrary to justice, modesty, or good morals; an act of baseness, vileness or depravity in the private and social duties which a man owes his fellowmen, or to society in general. ARTICLE 184. Manner of Election. – (a) The governor, vice governor, city mayor, city vice mayor, municipal mayor, municipal vice mayor, and punong barangay shall be elected at large in their respective LGUs by the qualified voters therein. The sangguniang kabataan chairperson for each barangay shall be elected by the registered voters of the katipunan ng kabataan, as provided in Rule VIII of these Rules. (b) The regular members of the sangguniang panlalawigan, sangguniang panlungsod, and sangguniang bayan shall be elected by district, as may be provided by law. Sangguniang barangay members shall be elected at large. 1. Sangguniang Panlalawigan - i. For provinces with two (2) or more legislative districts, the elective members of the sangguniang panlalawigan shall be elected by legislative districts. For this purpose, they shall be apportioned equitably provided that if equal division is not possible, the remaining member or members shall be elected in the district or districts with the greater number of population or, if they be the same, with the greater number of voters; and provided further, that if a legislative district comprises an independent component city such that an equal distribution of sanggunian members does not result in equitable apportionment on the basis of population of the province, the COMELEC shall allocate the number among the districts in 155 | P a g e

proportion to the population or constituencies voting for the members of the sangguniang panlalawigan. ii. For provinces with only one (1) representative district, the COMELEC shall divide the members into (2) districts for purposes of provincial representation as nearly as practicable according to the number of inhabitants. Each district comprising a compact, contiguous and adjacent territory and the number of elective members of their respective sanggunians shall be equitably apportioned between the districts in accordance with the standard or formula provided in the immediately preceding subparagraph (1). iii. First and second class provinces shall each have ten (10) elective members; third and fourth class provinces, eight (8); and fifth and sixth class provinces, six (6) to be elected at large by the qualified voters therein. 2. Sangguniang Panglungsod i. For purposes of the regular elections in May 2025, elective members of the sangguniang panlungsod shall be elected at large in accordance with existing laws. Beginning with the regular elections in 2025, said members shall be elected by district. ii. The number and election of elective members of the sangguniang panlungsod of any city within BARMM shall continue to be governed by the provision of ARTICLE 3 of RA 6636, as amended, to wit: "ARTICLE 3. Other Cities. — . . . The City of Cebu, City of Davao, and any other city with more than one representative district shall have eight (8) councilors for each district who shall be residents thereof to be elected by the qualified voters therein, provided that the cities of Cagayan de Oro, Zamboanga, Bacolod, Iloilo and other cities comprising a representative district shall have twelve (12) councilors each and all other cities shall have ten (10) councilors each to be elected at large by the qualified voters of the said cities provided that in no case shall the present number of councilors according to their charters be reduced." 3. Sangguniang Bayan – i. For purposes of the regular elections on May 2025, elective members of the sangguniang bayan shall be elected at large in 156 | P a g e

accordance with RA 6636. Beginning with the regular elections in 2025, they shall be elected by district. ii. The number and election of elective members of the sangguniang bayan of the municipalities in BARMM shall be governed by the provisions of ARTICLE 4 of RA 6636, as amended, to wit: "ARTICLE 4. Provinces and Municipalities. - First and second class provinces shall each have ten (10) elective members; third and fourth class provinces, eight; and fifth and sixth class provinces, six to be elected at large by the qualified voters therein.” iii. All other municipalities shall have the same number of elective members as provided in existing laws.” iv. All municipalities shall have eight members to be elected at large by the qualified voters therein. 4. Sangguniang Barangay - The sangguniang barangay members shall be elected at large in their respective barangays by the qualified voters therein. 5. Sangguniang Kabataan - The sangguniang kabataan chairperson for each barangay shall be elected by the registered voters of the katipunan ng kabataan, as provided in Rule VIII of these Rules. v. There shall be one (1) sectoral representative from the women, one (1) from the workers, and one (1) from any of the following sectors: the urban poor, indigenous cultural communities, persons with disabilities, or any other sector as may be determined by the sanggunian concerned in an ordinance it shall pass governing the election of sectoral representatives within ninety (90) days prior to the holding of the next local elections, as may be provided for by law: Provided, That, the manner of selecting the third sectoral representative shall be consistent with ARTICLEs 488, 508, and 520 of Book III of the BLGC. The COMELEC shall promulgate the rules and regulations to effectively provide for the election of such sectoral representatives. For purposes of this provision, a person with disability is defined as - those who have long term physical, mental, intellectual or sensory impairments which in interaction with various barriers may hinder their full and effective participation in society in equal basis with others. 157 | P a g e

ARTICLE 185. Date of Election. – Unless otherwise provided by law, the elections for local officials shall be held every three (3) years on the second Monday of May. ARTICLE 186. Term of Office. – 1. The term office of all local elective officials shall be three (3) years, starting from noon of June 30, 2022 immediately following the local elections. For barangay and sangguniang kabataan elective officials, the start and duration of their terms of office shall coincide with that of their counterparts outside the region. 2. No elective local official shall serve for more than three (3) consecutive terms in the same position. Voluntary renunciation of the office for any length of time shall not be considered as an interruption in the continuity of service for the full term for which the elective official concerned was elected. ARTICLE 187. Compensation and Benefits of Local Elective Officials. – (a) Compensation — Upon effectivity of the Code, an elective local official shall receive a minimum monthly compensation corresponding to the salary grade as prescribed under RA 6758, otherwise known as the Salary Standardization Law, and the implementing guidelines issued thereunder, as follows: 1. Provinces — i. Governor SG-30 ii. Vice Governor SG-28 iii. Members of the Sangguniang Panlalawigan SG-27 2. Cities — i. City mayor SG-30 ii. City vice mayor highly-urbanized cities SG-28 (iii) component cities SG- 26 iii. Members of the sangguniang panlungsod iv. Highly-urbanized cities SG-27 v. Component cities SG-25 3. Municipalities — i. Municipal mayor within MMA SG-28 ii. Outside MMA SG-27 iii. Municipal vice mayor within MMA SG-26 iv. Outside MMA SG-25 v. Members of the sangguniang bayan vi. Within MMA SG-25 vii. Outside MMA SG-24 158 | P a g e

The ex-officio members in the sangguniang panlalawigan shall receive their authorized salaries and emoluments from the component city or municipality where they are representing their respective ligas or federations. The province shall appropriate funds for the additional allowances of said members such that their total compensation shall be equivalent to the compensation actually received by their elective counterparts in the sangguniang panlalawigan. Any compensation beyond the minimum of the authorized salary grade shall be determined by the sanggunian concerned provided that the increase in compensation of local elective officials shall take effect only after the terms of office of those approving such increase shall have expired and provided further, that said increase shall not exceed the budgetary limitation on personnel services and provided finally, that such compensation shall not be higher than the maximum fixed for their positions provided under applicable laws or rules and regulations issued thereunder. Notwithstanding the prohibition under the immediately preceding subparagraph, local elective officials may, during their tenure, be allowed to receive the minimum rate of the salary grade prescribed in this Article. Elective barangay officials shall receive honoraria, allowances, and such other emoluments as may be authorized by law or city, municipal or barangay ordinance in accordance with the provisions of these Rules, but in no case shall it be less than Five Thousand Pesos (Php 5,000.000) per month for the punong barangay and Three Thousand Pesos (Php 3,000.00) per month for the members of the sangguniang barangay, subject to budgetary limitations prescribed in RULE XXXXXXX of these Rules. (b) Benefits — 1. Local elective officials shall be entitled to the same leave privileges those enjoyed by appointive local officials, including the cumulation and commutation thereof. 2. Elective barangay officials shall be entitled to benefits as prescribed by the ARTICLE 45. Compensation and Benefits of Barangay Officials of this IRR. 3. The sangguniang kabataan officials shall have the same privileges enjoyed by other sangguniang barangay officials under the Code, subject to such requirements and limitations provided in these Rules. No increase in compensation of the mayor, vice mayor, and sangguniang panlungsod members shall take effect until after the expiration of the full term of the said local officials approving such increase. ARTICLE 188. Prohibition Against Withholding of Benefits of Local Government Unit Officials and Employees. – Willful and malicious withholding of any of the benefits accorded to barangay, municipal, city, or provincial officials and employees provided by the Code shall be punished with suspension or dismissal from office of the official or employee responsible therefor. 159 | P a g e

ARTICLE 189. Prohibition on Appointment to Other Public Office. – No elective local official shall be eligible for appointment or designation in any capacity to any public office or position during his tenure. Unless otherwise allowed by law or by the primary functions of his position, no elective local official shall hold any other office or employment in the government or any subdivision, agency or instrumentality thereof, including GOCCs, or in any of their subsidiaries. ARTICLE 190. Leaves of Absence of Local Elective Officials. – 1. Leaves of absence of local elective officials shall be approved as follows: (a) Leaves of absence of governors and mayors of highly-urbanized cities, independent component cities, and municipalities of the Special Geographic Area shall be approved by the Chief Minister or the Minister of the Interior and Local Government; (b) Leaves of absence of vice governors or city or municipal vice mayors shall be approved by the local chief executive concerned; (c) Leaves of absence of the members of the sanggunian and appointive employees therein shall be approved by the vice governor or city or municipal vice mayor concerned; (d) Leaves of absence of mayors of component cities or municipalities shall be approved by the governor; (e) Leaves of absence of punong barangays shall be approved by the city or municipal mayor; and (f) Leaves of absence of sangguniang barangay members shall be approved by the punong barangay. 2. Whenever the application for leave of absence is not acted upon within five (5) working days after receipt thereof, such application shall be deemed approved. In all cases, application for leave of absence shall be furnished to the MILG. ARTICLE 191. Residence and Office of Local Elective Officials. – During their incumbency: 1. The Governor shall have his/her official residence in the capital town or capital city of the province. 160 | P a g e

2. All other provincial elective officials shall hold office in the provincial capital, provided that upon resolution of the sangguniang panlalawigan, said officials may hold office in any component city or municipality within the province for a period of not more than seven (7) days for any given month. 3. City and municipal mayors shall hold office in their respective city and municipal halls. ARTICLE 192. Resignation of Local Elective Officials. – (a) Resignations by local elective officials shall be deemed effective only upon acceptance by the following authorities: 1. The Chief Minister, in the case of governors and vice governors, and mayors and vice mayors of highly urbanized cities and independent component cities; 2. The governor, in the case of municipal mayors, municipal vice mayors, city mayors, and city vice mayors of component cities; 3. The sanggunian concerned, in the case of sanggunian members; and 4. The city or municipal mayor, in the case of barangay officials. (b) Copies of the resignation letters of local elective officials, together with the action taken by the aforesaid authorities, shall be furnished to the MILG and the Office of the President; (c) The resignation shall be deemed accepted if not acted upon by the authority concerned within fifteen (15) working days from receipt thereof; (d) Irrevocable resignations by sanggunian members shall be deemed accepted upon presentation before an open session of the sanggunian concerned and duly entered in its records: Provided, however, that this sub ARTICLE does not apply to sanggunian members who are subject to recall elections or to cases where existing laws prescribe the manner of acting upon such resignations. ARTICLE 193. Vacancies and Succession of Local Elective Officials. – (a) What constitutes permanent vacancy — A permanent vacancy arises when an elective local official fills a higher vacant office, refuses to assume office, fails to qualify, dies, is removed from office, voluntarily resigns, or is otherwise permanently incapacitated to discharge the functions of his office. (b) Permanent vacancies in the office of the Governor and Vice Governor — 161 | P a g e

Office with Successor Process of Term Permanent In order, as the case may be Succession Vacancy Governor 1. Vice Governor; Ipso facto Unexpired term of 2. Highest ranking their respective sanggunian member; or predecessors 3. Second highest ranking sanggunian member. In the absence of the above- mentioned, the next highest ranking official shall assume the position. Vice Governor 1. Highest ranking sanggunian member; or 2. Second highest ranking sanggunian member. In the absence of the above- mentioned, the next highest ranking official shall assume the position. (c) Permanent vacancies in the office of the Mayor and Vice Mayor — Office with Successor Process of Term Permanent In order, as the case may be Succession Vacancy Mayor 1. Vice Mayor; Ipso facto Unexpired term of 2. Highest ranking their respective sanggunian member; or predecessors 3. Second highest ranking sanggunian member. In the absence of the above- mentioned, the next highest ranking official shall assume the position. Vice Mayor 1. Highest ranking sanggunian member; or 2. Second highest ranking sanggunian member. In the absence of the above- mentioned, the next highest ranking official shall assume the position. 162 | P a g e

(d) Permanent vacancies in the office of the Punong Barangay— Office with Successor Process of Term Permanent In order, as the case may be Succession Vacancy Punong 1. Highest ranking Ipso facto Unexpired term of Barangay sangguniang barangay their respective member; or predecessors 2. Second highest ranking sangguniang barangay member. In the absence of the above- mentioned, the next highest ranking official shall assume the position. (e) Refusal to assume office - In case the next highest ranking sanggunian member who should assume the officer under paragraph a or b unjustly refuses to assume office, he/she shall be subjected to disciplinary action in accordance with Article 195 of this IRR and the rules in paragraph (e) of this Article shall apply. (f) Resolution of ties — A tie between or among the highest ranking sangguniang members shall be resolved by drawing lots. (g) Ranking in the sanggunian for purposes of succession — ranking in the sanggunian shall be determined on the basis of the proportion of votes obtained by each winning candidate to the total number of registered voters in each district in the immediately preceding local elections. For this purpose, the BEO shall, within sixty (60) days from the last local elections, prepare a ranking of sanggunian members. (h) Permanent vacancies in the sanggunian — 1. Permanent vacancies not covered by automatic succession — Permanent vacancies in the sanggunian where automatic successions do not apply shall be filled by appointment in the following manner: i. By the Chief Minister, through the Senior Minister, in the case of the sangguniang panlalawigan, the sangguniang panlungsod of highly- urbanized cities and independent component cities, and the sangguniang bayan of municipalities within BARMM and other metropolitan political subdivisions as may be created by law; 163 | P a g e

ii. By the governor, in the case of the sangguniang panlungsod of component cities and the sangguniang bayan; iii. By the city or municipal mayor, in the case of the sangguniang barangay, upon the recommendation of the sangguniang barangay concerned. 2. Eligible appointee — i. Except for the sangguniang barangay, the political party under which the sanggunian member that caused the vacancy was elected shall nominate the replacement, in accordance with the political party’s Constitution and by-laws. ii. For appointments made in accordance with the immediately preceding subparagraph, the appointing authority shall see to it that a certificate of membership of the appointee and nomination from the highest official of the political party concerned are conditions sine qua non, and any appointment without such certification and nomination shall be null and void ab initio and shall be a ground for administrative action against the official responsible therefor. 3. Permanent vacancy caused by a sanggunian member not belonging to any political party. — In case the permanent vacancy is caused by a sanggunian member who does not belong to any political party, the vacancy shall be filled, upon recommendation of the sanggunian concerned, by: i. The Chief Minister for a sanggunian panlalawigan or a sanggunian panlungsod of a highly urbanized city or independent component city; and ii. The governor for a sanggunian panlungsod of a component city or a sanggunian bayan. 4. Vacancy in the representation of the youth and the liga ng mga barangay in the sanggunian. — In case of vacancy in the representation of the youth and the liga ng mga barangay in the sanggunian, the vice president or the official next-in-rank of the pederasyon ng mga sangguniang kabataan and the local chapter of the liga ng mga barangay concerned shall automatically fill up said vacancy. Except for barangay elections, no candidate who lost in any election shall, within one (1) year after such election, be appointed to the vacant position hereunder. Provided, That, the appointee shall possess all the qualifications and none of the disqualifications prescribed for the corresponding elective office. 164 | P a g e

(i) Temporary vacancy in the office of the local chief executive. — (a) Temporary incapacity — When the governor, city or municipal mayor, or punong barangay is temporarily incapacitated to perform his duties for physical reasons such as, but not limited to, leave of absence, domestic travel outside the territorial jurisdiction of the local government unit, and international travel, he or she may designate in writing the officer-in-charge who will temporarily perform limited powers which are confined to functions of administration and ensuring that the office continues its usual activities; Provided, That, in no case shall such designation exceed three (3) days. If there is temporary incapacity due to any legal reason including suspension from office, and there is no designation, or when the designation of an officer-in charge exceeds three (3) days, the vice governor, city or municipal vice mayor, or in their absence the highest ranking sanggunian member, as the case may be, shall automatically exercise the powers and perform the duties and functions of the local chief executive concerned, except the power to appoint, suspend, or dismiss employees which can only be exercised if the period of temporary incapacity exceeds thirty (30) working days. The vice governor, city or municipal vice mayor, or the highest ranking sanggunian member, as the case may be, shall have the right to assume the powers, duties, and functions of the said office on the fourth (4th) day of absence of the local chief executive. (b) Termination of temporary incapacity — Temporary incapacity shall terminate upon submission to the appropriate sanggunian of a written declaration by the local chief executive concerned that he has reported back to office. In cases where the temporary incapacity is due to legal causes, the local chief executive concerned shall also submit necessary documents showing that said legal causes no longer exist. (c) Temporary vacancy due to local travel — 1. When the incumbent local chief executive is traveling within the country but outside his territorial jurisdiction for a period not exceeding three (3) consecutive days, he may designate in writing the officer-in-charge of the office of the local chief executive. Such authorization shall specify the powers and functions that the local official concerned shall exercise in the absence of the local chief executive except the power to appoint, suspend or dismiss employees. 2. In the event that the local chief executive concerned fails or refuses to issue such authorization, the vice governor, the city or municipal vice mayor, as the case may be, shall have the right to assume the powers, 165 | P a g e

duties, and functions of the said office on the fourth (4th) day of absence of the said local chief executive, subject to the limitations provided in the immediately preceding subparagraph. 3. Except as provided in this Article, the local chief executive shall in no case authorize any local official to assume the powers, duties, and functions of the office, other than the vice governor, the city or municipal vice mayor, or the highest ranking sangguniang barangay member, as the case may be. All other subsisting issuances that are not contrary with the provisions concerning vacancies in these Rules shall apply. (j) Other vacancies - Where despite the application of the modes of succession as provided in the above Articles, and in other existing laws or issuances, or for reason which render the said modes of succession inapplicable, certain local elective positions remain vacant for at least thirty (30) days and the operations of the local government unit are effectively hampered, appointment to such positions shall be made by: 1. The Chief Minister, through the Minister of the MILG, for members of the sanggunian panlalawigan or sanggunian panlungsod of a highly urbanized city or independent component city; Provided, That, if the member of the sanggunian which caused the vacancy belongs to and ran under a political party, the appointment shall be made from among the three (3) qualified members nominated by the same political party submitted by its authorized representative; Provided, Further, if the member of the sanggunian which caused the vacancy, the appointment shall be made upon recommendation of the sanggunian concerned, if still constituting a quorum; 2. The Chief Minister, through the Minister of the MILG, for members of the sangguniang panlungsod of a component city and sangguniang bayan; Provided, That, if the member of the sanggunian which caused the vacancy belongs to and ran under a political party, the appointment shall be made from among the three (3) qualified members nominated by the same political party submitted by its authorized representative; Provided, Further, if the member of the sanggunian which caused the vacancy, the appointment shall be made upon recommendation of the sanggunian concerned, if still constituting a quorum; 3. The Chief Minister, through the Minister of the MILG, for the barangay chair and the members of the sangguniang barangay. Provided, That, except for barangay elections, no candidate who lost in any election shall, within one (1) year after such election, be appointed to the 166 | P a g e

vacant position and that provided further that he or she shall possess all the qualifications and none of the disqualifications prescribed for the corresponding elective office. Provided, Further, the appointment shall be made upon recommendation of the sanggunian concerned, if still constituting a quorum. (k) Multiple vacancies - In case of multiple vacancies, the Minister of the MILG may make simultaneous appointments: Provided, That the rules in the previous Sections shall be strictly observed. (l) Caretaker of the LGU - Pending the completion of selection and designation process referred to in the previous Sections, the remaining local elective official/s shall administer the day-to-day operations of the local government units to ensure the continuous and effective delivery of public services therein. When there are no remaining local elective officials to administer day- today operations of the LGU, the Minister of the MILG is hereby authorized to designate a caretaker therein. (m) Temporary Vacancy Due to Failure of Elections. – 1. In case of vacancy due to failure of elections in a province, city, or municipality that goes beyond noon of June 30 of the election year, the Chief Minister shall designate an officer-in-charge from among the local appointive officials of the same local government unit until a qualified, duly elected official shall have been proclaimed and assumes office; 2. In the case of barangay officials, the Minister of the MILG shall designate an officer-in-charge from among the local appointive officials of the same local government unit until a qualified, duly elected one shall have been proclaimed and assumes office; i. The selection of the local appointive official who shall be designated as the officer-in-charge shall be based on the principle of merit and fitness, subject to the limitations on appointments under Sections 90 and 106 of this Code. ARTICLE 194. Appointment of Candidates Who Lost In An Election. – Except for losing candidates in barangay elections, no candidate who lost in any election shall, within one (1) year after such election, be appointed to any office in the government or any GOCCs or in any of their subsidiaries. ARTICLE 195. Grounds for Disciplinary Actions of Local Elective Officials. – (a) An elective local official may be censured, reprimanded, suspended, or removed from office after due notice and hearing on any of the following grounds: 167 | P a g e

1. Disloyalty to the Republic of the Philippines; 2. Culpable violation of the Constitution; 3. Dishonesty, oppression, misconduct in office, gross negligence, or dereliction of duty; 4. Commission of any offense involving moral turpitude or an offense punishable by at least prision mayor which is from six (6) years and one (1) day to twelve (12) years imprisonment; 5. Abuse of authority; 6. Unauthorized absence for fifteen (15) consecutive working days, in the case of local chief executives and four (4) consecutive sessions in case of members of the sangguniang panlalawigan, sangguniang panlungsod, sangguniang bayan, and sangguniang barangay; 7. Application for, or acquisition of, foreign citizenship or residence or the status of an immigrant of another country; and 8. Such other grounds as may be provided by the Code; RA 6713; RA 3019; Administrative Code of 1987; the Revised Penal Code and Bangsamoro Administrative Code of 2022 (BAA No. 13) all other applicable general and special laws. (b) An elective local official may be removed from office on the grounds enumerated in paragraph (a) of this Section by order of the proper court or the disciplining authority whichever first acquires jurisdiction to the exclusion of the other. ARTICLE 196. Notice of Hearing; Administrative Complaints. – 1. Within seven (7) days after the administrative complaint is filed, the Office of the Chief Minister or the sanggunian concerned, as the case may be, shall require the respondent to submit his verified answer within fifteen (15) days from receipt thereof, and commence the investigation of the case within ten (10) days after receipt of such answer of the respondent. 2. Unreasonable failure of the respondent to file his verified answer within fifteen (15) days from receipt of the complaint shall be considered a waiver of his rights to present evidence on his or her behalf. 3. Unreasonable failure to commence the investigation within the prescribed period by the person or persons assigned to investigate shall be a ground for disciplinary action. 4. When the respondent is an elective official of a province or highly-urbanized city, such hearing and investigation shall be conducted in the place where he renders or holds office. For all other local elective officials, the venue shall be the place where the sanggunian concerned is located. 5. No investigation shall be held within ninety (90) days immediately prior to any local elections, and no preventive suspension shall be imposed within the same period. If preventive suspension has been imposed prior to the 90-day period 168 | P a g e

immediately preceding local elections, it shall be deemed automatically lifted upon the start of the said period. ARTICLE 197. Venue of Hearing. – When the complaint is filed before the OCM, the venue for the hearing and investigation shall be determined by the hearing officer, which shall be within the BARMM. When the complaint is filed before the sanggunian, the venue shall be the place where the sanggunian concerned is located. ARTICLE 198. Preventive Suspension. – (a) Preventive suspension may be imposed: 1. By the OCM, if the respondent is an elective official of a province, or a highly urbanized or an independent component city; By the governor, if the respondent is an elective official of a component city or municipality; 2. By the mayor, if the respondent is an elective official of the barangay; or, 3. By the Office of the Chief Minister, in the exercise of its concurrent jurisdiction if the complaint is filed in accordance with paragraph (d) of ARTICLE 71. 4. Preventive suspension may be imposed at any time after the issues are joined, when the evidence of guilt is strong, and given the gravity of the offense, there is great probability that the continuance in office of the respondent could influence the witnesses or pose a threat to the safety and integrity of the records and other evidence: Provided, That, any single preventive suspension of local elective officials shall not extend beyond sixty (60) days: Provided, further, That in the event that several administrative cases are filed against an elective official, he/she cannot be preventively suspended for more than ninety (90) days within a single year on the same ground or grounds existing and known at the time of the first suspension. (b) Upon expiration of the preventive suspension, the suspended elective official shall be deemed reinstated in office without prejudice to the continuation of the proceedings against him/her/her, which shall be terminated within one hundred twenty (120) days from the time he/she was formally notified of the case against him/her/her. However, if the delay in the proceedings of the case is due to his/her fault, neglect, or request, other than the appeal duly filed, the duration of such delay shall not be counted in computing the time of termination of the case. (c) Any abuse of the exercise of the power of preventive suspension shall be penalized as abuse of authority. 169 | P a g e

ARTICLE 199. Salary of Respondent Pending Suspension. – The respondent elective local official who is under preventive suspension shall receive no salary or compensation during such suspension. Upon subsequent exoneration and reinstatement, however, he/she shall be paid his/her full salary or compensation including other emoluments accruing during his/her suspension. ARTICLE 200. Rights of the Respondent. – The respondent shall be accorded full opportunity to appear and defend himself/herself in person or by counsel, to confront and cross-examine the witnesses against him/her, and to require the attendance of witnesses and the production of documentary evidence in his/her favor through the compulsory process of subpoena or subpoena duces tecum. ARTICLE 201. Form and Notice of Decision. – 1. The investigation of the case shall be terminated within ninety (90) days from the start thereof. Unreasonable failure to complete the investigation after the period of ninety (90) days by the person or persons assigned to investigate shall be grounds for disciplinary action. 2. Within thirty (30) days after the end of the investigation, the Office of the Chief Minister or the sanggunian concerned shall render a written decision stating clearly and distinctly the facts and reasons for such decision. Copies of decision shall be immediately furnished to the respondent and all interested parties. In case of failure of the sanggunian concerned to render a decision on the resolution recommended on the investigation within thirty (30) days after the end of the investigation, the recommended resolution shall be considered the decision. 3. The penalty of suspension shall not exceed the unexpired term of the respondent or a period of six (6) months for every administrative offense, nor shall said penalty be a bar to the candidacy of the respondent to suspended as long as he/she meets the qualifications required for the office. 4. The penalty of removal from office shall be considered a bar to the candidacy of the respondent for any elective position. 5. Copies of all decisions shall be furnished to the MILG. 170 | P a g e

RULE XXII ADMINISTRATIVE APPEALS ARTICLE 202. Manner of Appeal. – 1. Administrative cases rendered by the sangguniang panlungsod of component cities and the sangguniang bayan may be appealed to the sangguniang panlalawigan; 2. Administrative cases rendered by the sangguniang panlalawigan or the sangguniang panlungsod of highly urbanized cities and independent component cities may be appealed to the OCM. Decisions of the OCM shall be final and executory. ARTICLE 203. Period to Appeal. - An appeal to the OCM shall be taken within thirty (30) days from notice of the aggrieved party of the decision/resolution appealed from, or of the denial, in part or in whole, of a motion for reconsideration duly filed in accordance with the Code, and other related issuance, if any. ARTICLE 204. Appeal to the OCM, How Taken. - The appeal shall be taken by filing a Notice of Appeal with the OCM, with proof of service of a copy thereof to the sanggunian concerned and the affected parties, and payment of the appeal fee. ARTICLE 205. Appeal Fee. - The appellant shall pay to the OCM the appeal fee of Three Thousand Pesos (Php 3,000.00) within the same period for filing a Notice of Appeal under ARTICLE 203 hereof. ARTICLE 206. Transmittal of Record. - Within ten (10) days from receipt of a copy of the Notice of Appeal, the sanggunian concerned shall transmit to the OCM the complete records of the case with each page consecutively numbered and initialed by the custodian of the records, together with a summary of proceedings thereon from the filing of the complaint or petition before the office of origin up to transmittal to the OCM in chronological order indicating the action taken, incidents resolved, and listing of all pleadings, motions, manifestations, annexes, exhibits, and other papers or documents filed by the contending parties, the corresponding orders, resolutions, and decisions. ARTICLE 207. Perfection of Appeal. - The appeal shall be deemed perfected upon the filing of the Notice of Appeal, payment of the appeal fee, and the filing of the appeal memorandum. ARTICLE 208. Period to File Appeal Memorandum. - The appeal memorandum shall be filed within thirty (30) days from the date the Notice of Appeal is filed, with proof of service of a copy thereof to the sanggunian concerned and the affected parties. 171 | P a g e

ARTICLE 209. Appeal Memorandum. - The appeal memorandum shall be verified and filed in three (3) copies and shall: 1. Contain the caption and docket number of the case as presented in the office of origin and the addresses of the parties; 2. Indicate the specific material dates showing that it is filed within the period prescribed in ARTICLE 1 hereof; 3. Contain a concise statement of the facts and issues and the grounds relied upon for the appeal; 4. Contain a certificate of non-forum shopping; and 5. Be accompanied by a clearly legible duplicate original or a certified true copy of the decision/resolution being appealed. ARTICLE 210. Non-compliance with Requirements. - The failure of the appellant to comply with any of the requirements regarding the payment of the appeal fee, proof of service of the appeal memorandum, and the contents of and the documents which should accompany the appeal memorandum shall be sufficient grounds for the dismissal of the appeal. ARTICLE 211. Stay of Execution. - The execution of the decision/resolution/order appealed from is stayed upon the filling of the Notice of Appeal within the period prescribed herein. However, in all cases, at any time during the pendency of the appeal, the OCM may direct or stay the execution of the decision/resolution/order appealed from upon such terms and conditions as it may deem just and reasonable. ARTICLE 212. Action on Appeal. - The OCM may require the appellee to file a comment to the appeal memorandum within thirty (30) days from notice, or dismiss the appeal if the OCM finds that: 1. It has no jurisdiction; 2. The appeal is patently without merit; 3. The appeal is prosecuted manifestly for delay; or 4. The questions raised in the appeal are too insubstantial to require consideration. ARTICLE 213. Comment. - The comment shall: 1. Point out insufficiencies or inaccuracies in the appellant’s statement of facts and issues and; 2. State the reasons why the appeal should be denied or dismissed. A copy shall be served on the appellant and the department or agency occurred, with proof of service submitted to the OCM. ARTICLE 214. Submission for Resolution. - The appeal shall be deemed submitted for resolution upon receipt of the comment, unless the OCM directs otherwise. 172 | P a g e

ARTICLE 215. Memorandum Decision. - In cases where the facts are in the main accepted by both parties and easily determinable, and there are no doctrinal complications involved that will require an extended discussion of the laws involved, the decision of appealed cases may be in the form of a memorandum decision. The memorandum decision shall adopt, by reference, the findings of fact and conclusions of law contained in the decision/resolution/order appealed from, either by attaching the same to the memorandum decision or by quoting the decision/resolution/order in the memorandum decision. ARTICLE 216. Finality of Decision. - Decisions/resolutions/orders of the OCM shall, except as otherwise provided for by special laws, become final after the lapse of fifteen (15) days from receipt of a copy thereof by the parties, unless a motion for reconsideration thereof is filed within such period. Only one (1) motion for reconsideration by any one party shall be allowed and entertained, save in exceptionally meritorious cases. ARTICLE 217. Executory Nature of Decision. - Notwithstanding an appeal or petition for review of the decision/resolution/order of the OCM to the Court of Appeals or the Supreme Court, the decision/resolution/order of the OCM is executory and the records will be remanded to the sanggunian where the case originated, unless the Court of Appeals or the Supreme Court issues an order staying the execution of the decision/resolution/order. ARTICLE 218. Execution Pending Appeal. – An appeal shall not prevent a decision from becoming final or executory. The respondent shall be considered as having been placed under preventive suspension during the pendency of an appeal. In the event the appeal results in an exoneration, he shall be paid his salary and such other emoluments accruing during the pendency of the appeal. ARTICLE 219. Delegation of Authority. – 1. Upon order of the Chief Minister, the Bangsamoro Attorney General or the head of the Legal and Legislative Liaison Office, is authorized to decide and sign decisions/resolutions/orders in appealed cases. 2. Unless otherwise ordered in writing by the Chief Minister or the Senior Minister, the Bangsamoro Attorney General or the head of the Legal and Legislative Liaison Office may sign resolutions and orders which: 1. Are interlocutory in nature; 2. Dismiss appeals filed out of time or over which the OCM has no jurisdiction; 3. Dismiss appeals on mutual agreement of the parties, or which have been withdrawn; and 4. Declare a decision/resolution/order in an appealed case as final and/or executory, and remanding the case to the relevant sanggunian. ARTICLE 220. Application of Rules of Court. - The Rules of Court shall apply in a suppletory character whenever practicable and convenient. 173 | P a g e

ARTICLE 221. Transitory Provision. - Appeals received by the OCM prior to the issuance of these rules shall be deemed filed and perfected within the periods provided herein. For such appeals, the requirement of payment of appeal fee in ARTICLE 205. Hereof shall be considered validly made provided the same is paid any time before the promulgation of the decision/resolution on the appeal. ARTICLE 222. Appeal of Interlocutory Orders. - Interlocutory orders are not covered by these rules and may be dismissed outright, subject to the issuance of the regular rules for appeals to the OCM. RULE XXIII RECALL ARTICLE 223. Power of Recall. – The power of recall for loss of confidence shall be exercised by the registered voters of an LGU to which the elective local official subject to such recall belongs. ARTICLE 224. Initiation of the Recall Process. – (a) The recall of any elective provincial, city, municipal, or barangay official shall be commenced by a petition of a registered voter in the local government unit concerned and supported by the registered voters in the local government unit concerned during the election in which the local official sought to be recalled was elected subject to the following percentage requirements: 1. At least twenty-five percent (25%) in the case of local government units with a voting population of less than twenty thousand (20,000); 2. At least twenty percent (20%) in the case of local government units with a voting population of at least twenty thousand (20,000) but not more than seventy-five thousand (75,000): Provided, That in no case shall the required petitioners be less than five thousand (5,000); 3. At least fifteen percent (15%) in the case of local government units with a voting population of more than seventy-five thousand (75,000) but not more than three hundred thousand (300,000): Provided, however, That in no case shall the required number of petitioners be less than fifteen thousand (15,000); and, 4. At least ten percent (10%) in the case of local government units with a voting population of over three hundred thousand (300,000): Provided, however, That in no case shall the required petitioners be less than forty-five thousand (45,000). 174 | P a g e

(b) The process of recall shall be effected in accordance with the following procedure: 1. A written petition for recall duly signed by the representatives of the petitioners before the election registrar or his/her representative, shall be filed with the COMELEC through the BEO in the LGU concerned. 2. The petition to recall shall contain the following: i. The names and addresses of the petitioners written in legible form and their signatures; ii. The barangay, city or municipality, local legislative district, and the province to which the petitioners belong; iii. The name of the official sought to be recalled; and iv. A brief narration of the reasons and justifications therefor. 3. The COMELEC through the BEO shall, within fifteen (15) days from the filing of the petition, certify to the sufficiency of the required number of signatures. Failure to obtain the required number of signatures automatically nullifies the petition. 4. If the petition is found to be sufficient in form, the COMELEC through the BEO shall, within three (3) days from the issuance of the certification, provide the official sought to be recalled a copy of the petition, cause its publication in a national newspaper of general circulation and a newspaper of general circulation in the locality, once a week for three (3) consecutive weeks at the expense of the petitioners and at the same time post copies thereof in public and conspicuous places for a period of not less than ten (10) days nor more than twenty (20) days, for the purpose of allowing interested parties to examine and verify the validity of the petition and the authenticity of the signatures contained therein. 5. The COMELEC through the BEO shall, upon issuance of certification, proceed independently with the verification and authentication of the signatures of the petitioners and registered voters contained therein. Representatives of the petitioners and the official sought to be recalled shall be duly notified and shall have the right to participate therein as mere observers. The filing of any challenge or protest shall be allowed within the period provided in the immediately preceding paragraph and shall be ruled upon with finality within fifteen (15) days from the date of filing of such protest or challenge. 6. Upon the lapse of the aforesaid period, the COMELEC through the BEO shall announce the acceptance of candidates to the positive and thereafter 175 | P a g e

prepare the list of candidates which shall include the name of the official sought to be recalled. ARTICLE 225. Election on Recall. – Upon the filing of a valid petition for recall with the BEO, the COMELEC or BEO shall set the date of the election on recall, which shall not be later than thirty (30) days upon the completion of the procedure outlined in the preceding Section, in the case of the barangay, city, or municipal officials, and forty-five (45) days in the case of provincial officials. The official or officials sought to be recalled shall automatically be considered as duly registered candidate or candidates to the pertinent positions and, like other candidates, shall be entitled to be voted upon. ARTICLE 226. Effectivity of Recall. – The recall of an elective local official shall be effective only upon the election and proclamation of a successor in the person of the candidate receiving the highest number of votes cast during the election on recall. Should the official sought to be recalled receive the highest number of votes, confidence in him/her is thereby affirmed, and he/she shall continue in office. ARTICLE 227. Prohibition from Resignation. – The elective local official sought to be recalled shall not be allowed to resign while the recall process is in progress. ARTICLE 228. Limitations on Recall. – 1. Any elective local official may be the subject of a recall election only once during his/her term of office for loss of confidence. 2. No recall shall take place within one (1) year from the date of the official's assumption to office or one (1) year immediately preceding a regular local election. RULELE XXIV COMMON PROVISIONS ON APPOINTIVE LOCAL OFFICIALS TO ALL MUNICIPALITIES, CITIES, AND PROVINCES ARTICLE 229. Powers, Duties, and Functions of the Secretary to the Sanggunian. – The Secretary to the sanggunian shall take charge of the office of the secretary to the sanggunian and shall: 1. Attend meetings of the sanggunian and keep a journal of its proceedings; 2. Keep the seal of the local government unit and affix the same with his/her signature to all ordinances, resolutions, and other official acts of the sanggunian and present the same to the presiding officer for his/her signature; 3. Forward to the governor or mayor, as the case may be, for approval, copies of ordinances enacted by the sanggunian and duly certified by the presiding officer, in the manner provided in ARTICLE 62 of the Code; 176 | P a g e

4. Forward to the sangguniang panlungsod or bayan concerned, in the case of the sangguniang barangay, and to the sangguniang panlalawigan concerned, in the case of the sangguniang panlungsod of component cities or sangguniang bayan, copies of duly approved ordinances, in the manner provided in ARTICLEs 64 and 65 of the Code; 5. Furnish, upon request of any interested party, certified copies of records of public character in his/her custody, upon payment to the treasurer of such fees as may be prescribed by ordinance; 6. Record in a book kept for the purpose, all ordinances and resolutions enacted or adopted by the sanggunian, with the dates of passage and publication thereof; 7. Keep his/her office and all non-confidential records therein open to the public during the usual business hours; 8. Translate into the dialect used by the majority of the inhabitants all ordinances and resolutions immediately after their approval, and cause the publication of the same together with the original version in the manner provided under the Code; 9. Take custody of the local archives and where applicable, the local library and annually account for the same; and 10. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance relative to his/her position. ARTICLE 230. Qualifications of the Secretary to the Sanggunian. – 1. The secretary to the sanggunian shall be a career official with the rank and salary equal to a head of department or office. 2. No person shall be appointed secretary to the sanggunian unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree preferably in law, commerce or public administration from a recognized college or university, and a second (2nd) level civil service eligible or its equivalent. The appointment of a secretary to the sanggunian by the vice governor or the vice mayor, as the case may be, shall be mandatory for provincial, city, and municipal governments. ARTICLE 231. Appointment, Qualifications, Powers and Duties of the Treasurer. – 1. The treasurer shall be appointed by the Secretary of Finance from a list of at least three (3) ranking, eligible recommendees of the governor or mayor, as the case may be, subject to civil service law, rules, and regulations. 177 | P a g e

2. The treasurer shall be under the administrative supervision of the governor or mayor, as the case may be, to whom he/she shall report regularly on the tax collection efforts in the local government unit. 3. No person shall be appointed treasurer unless he/she is a citizen of the Philippines, resident of the local government unit concerned, of good moral character, holder of a college degree preferably in commerce, public administration or law from a recognized college or university, and must possess the eligibility for local treasurers. He/She must have acquired experience in treasury or accounting service for at least five (5) years in the case of the city or provincial treasurer, and three (3) years in the case of the municipal treasurer. The appointment of a treasurer shall be mandatory for provincial, city, and municipal governments. 4. The treasurer shall take charge of the treasury office, and perform the duties provided for under Book II of the Code, and shall: (a) Advise the governor or mayor, as the case may be, the sanggunian, and other local government and national officials concerned regarding disposition of local government funds, and on such other matters relative to public finance; (b) Take Custody of and exercise proper management of the funds of the local government unit concerned; (c) Take charge of the disbursement of all local government funds and such other funds the custody of which may be entrusted to him/her/herby law or other competent authority; (d) Inspect private commercial and industrial establishments within the jurisdiction of the local government unit concerned in relation to the implementation of tax ordinances, pursuant to the provisions under Book II of the Code; (e) Maintain and update the tax information system of the local government unit; and (f) Submit a report on their collections, including other sources of revenues, to the appropriate office under the MFBM. 5. In the case of the provincial treasurer, he/she exercises technical supervision over all treasury offices of component cities and municipalities. 6. The treasurer shall also exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. 178 | P a g e

ARTICLE 232. Appointment of an Assistant Treasurer. – 1. An assistant treasurer may be appointed by the Secretary of Finance from a list of at least three (3) ranking, eligible recommendees of the governor or mayor, subject to civil service law, rules, and regulations. 2. No person shall be appointed assistant treasurer unless he/she is a citizen of the Philippines, resident of the local government unit concerned, of good moral character, holder of a college degree preferably in commerce, public administration, or law from a recognized college or university, and must possess the eligibility for local treasurers. He/She must have acquired at least five (5) years experience in the treasury or accounting service in the case of the city or provincial assistant treasurer, and three (3) years in the case of the municipal assistant treasurer. The appointment of an assistant treasurer shall be optional for provincial, city, and municipal governments. 3. The assistant treasurer shall assist the treasurer and perform such duties as the latter may assign to him/her/her. He/She shall have authority to administer oaths concerning notices and notifications to those delinquent in the payment of the real property tax and concerning official matters relating to the accounts of the treasurer or otherwise arising in the offices of the treasurer and the assessor. ARTICLE 233. Qualifications, Powers, and Duties of the Assessor. – 1. No person shall be appointed assessor unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree preferably in real estate management, civil or mechanical engineering, commerce, or any other related course from a recognized college or university, and must possess a real estate service license. He/She must have acquired experience in real property assessment work or in any related field for at least five (5) years in the case of the city or provincial assessor, and three (3) years in the case of the municipal assessor. The appointment of an assessor shall be mandatory for provincial, city and municipal governments. 2. The assessor shall take charge of the assessor’s office, perform the duties provided for under Book II of the Code and shall: (a) Ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed; (b) Initiate, review, and recommend changes in policies and objectives, plans and programs, techniques, procedures and practices in the valuation, and assessment of real properties for taxation purposes; 179 | P a g e

(c) Establish a systematic method of real property assessment; (d) Install and maintain a real property identification and accounting system; (e) Prepare, install and maintain a system of tax mapping, showing graphically all property subject to assessment and gather all data concerning the same; (f) Conduct frequent physical surveys to verify and determine whether al l real properties within the province are properly listed in the assessment rolls; (g) Exercise the functions of appraisal and assessment primarily for taxation purposes of all real properties in the local government unit concerned; (h) Prepare a schedule of the fair market value for the different classes of real properties, in accordance with Title II under Book II of the Code; (i) Issue, upon request of any interested party, certified copies of assessment records of real property and all other records relative to its assessment, upon payment of a service charge or fee to the treasurer; (j) Submit every semester a report of all assessments, as well as cancellations and modifications of assessments, to the local chief executive and the sanggunian concerned; (k) In the case of the assessor of a component city or municipality attend, personally or through an authorized representative, all sessions of the local board of assessment appeals whenever his/her assessment is the subject of the appeal, and present or submit any information or record in his/her possession as may be required by the board; and (l) In the case of the provincial assessor, exercise technical supervision and visitorial functions over all component city and municipal assessors, coordinat e with component city or municipal assessors in the conduct of tax mapping operations and all other assessment activities, and provide all forms of assistance t herefor: Provided, however, That, upon full provision by the component city or municipality concerned to its assessor's office of the minimum personnel, equipment, and funding requirements as may be prescribed by the Secretary of Finance, such functions shall be delegated to the said city or municipal assessor. 3. The assessor shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. 180 | P a g e

ARTICLE 234. Appointment of the Assistant Assessor. – 1. No person shall be appointed assistant assess or unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree preferably in real estate management, civil or mechanical engineering, commerce, or any related course from a recognized college or university, and must possess a real estate service license. He/She must have acquired experience in assessment or in any related field for at least three (3) years in the case of the city or provincial assistant assessor, and one (1) year in the case of the city or provincial assistant assessor. The appointment of an assistant assessor shall be optional for provincial, city, and municipal governments. 2. The assistant assessor shall assist the assessor and perform such other duties as the latter may assign to him/her/her. He/She shall have the authority to administer oaths on all declarations of real property for purposes of assessment. ARTICLE 235. Qualifications, Powers, and Duties of the Accountant. – 1. No person shall be appointed accountant unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, and a certified public accountant. He/She must have acquired experience in the treasury or accounting service for at least five (5) years in the case of the provincial or city accountant, and three (3) years in the case of the municipal accountant. The appointment of an accountant is mandatory for the provincial, city, and municipal governments. 2. The accountant shall take charge of both the accounting and internal audit services of the local government unit concerned and shall: (a) Install and maintain an internal audit system in the LGU concerned; (b) Prepare and submit financial statements to the governor or mayor, as the case may be, and to the sanggunian concerned; (c) Apprise the sanggunian and other local government officials on the fi nancial condition and operations of the LGU concerned; (d) Certify to the availability of budgetary allotment to which expenditure s and obligations may be properly charged; 181 | P a g e

(e) Review supporting documents before preparation of vouchers to dete rmine completeness of requirements; (f) Prepare statements of cash advances, liquidation, salaries, allowa nces, reimbursements and remittances pertaining to the local government unit; (g) Prepare statements of journal vouchers and liquidation of the same and other adjustments related thereto; (h) Post individual disbursements to the subsidiary ledger and index cards; (i) Maintain individual ledgers for officials and employees of the local government unit pertaining to payrolls and deductions; (j) Record and post in index cards details of purchased furniture, fixture s, and equipment, including disposal thereof, if any; (k) Account for all issued requests for obligations and maintain and keep all records and reports related thereto; (l) Prepare journals and the analysis of obligations and maintain and keep all records and reports related thereto; and (m) Exercise such other powers, and perform such other duties and functions as may be provided by law or ordinance. 3. The incumbent chief accountant in the office of the treasurer shall be given preference in the appointment to the position of accountant. ARTICLE 236. Qualifications, Powers, and Duties of the Budget Officer. – 1. No person shall be appointed budget officer unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree preferably in accounting, economics, public administration or any related course from a recognized college or university, and a second level civil service eligible or its equivalent. He/She must have acquired experience in government budgeting or in any related field for at least five (5) years in the case of the provincial or city budget officer, and at least three (3) years in the case of the municipal budget officer. The appointment of a budget officer shall be mandatory for the provincial, city, and municipal governments. 2. The budget officer shall take charge of the budget office and shall: 182 | P a g e

(a) Prepare forms, orders, and circulars embodying instructions on budgetary and appropriation matters for the signature of the governor or mayor, as the case may be; (b) Review and consolidate the budget proposals of different departments and offices of the local government unit; (c) Assist the governor or mayor, as the case may be, in the preparation of the budget and during budget hearings; (d) Study and evaluate budgetary implications of proposed legislation and submit comments and recommendations thereon; (e) Submit periodic budgetary reports to the DBM and the MFBM; (f) Coordinate with the treasurer, accountant, and the planning and development coordinator for the purpose of budgeting; (g) Assist the sanggunian concerned in reviewing the approved budgets of component local government units; and (h) Coordinate with the planning and development coordinator in the formulation of the local government unit development plan. 3. Exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 237. Qualifications, Powers, and Duties of the Planning and Development Coordinator. – 1. No person shall be appointed planning and development coordinator unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree preferably in urban planning, development studies, economics, public administration, or any related course from a recognized college or university, and must be a licensed environmental planner. He/She must have acquired experience in development planning or in any related field for at least five (5) years in the case of the provincial or city planning and development coordinator, and three (3) years in the case of the municipal planning and development coordinator. The appointment of a planning and development coordinator shall be mandatory for provincial, city, and municipal governments. 2. The planning and development coordinator shall take charge of the plannin g and development office and shall: 183 | P a g e

(a) Formulate integrated economic, social, physical, and other development plans and policies for consideration of the local government development council; (b) Conduct continuing studies, researches, and training programs necessary to evolve plans and programs for implementation; (c) Integrate and coordinate all sectoral plans and studies undertaken by the different functional groups or agencies; (d) Monitor and evaluate the implementation of the different development programs, projects, and activities in the LGU concerned in accordance with the approved development plan; (e) Prepare comprehensive plans and other development planning documents for the consideration of the local development council; (f) Analyze the income and expenditure patterns, and formulate and recommend fiscal plans and policies for consideration of the finance committee of the LGU concerned as provided under Title V, Book II of the Code; (g) Promote people participation in development planning within the LGU concerned; and (h) Exercise supervision and control over the Secretariat of the local development council. 3. The planning and development coordinator shall also exercise such other powers and perform such other functions and duties as may be prescribed by law or ordinance. ARTICLE 238. Qualifications, Powers, and Duties of the Engineer. – 1. No person shall be appointed engineer unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, and a licensed civil engineer. He/She must have acquired experience in the practice of his/her profession for at least five (5) years in the case of the provincial or city engineer, and three (3) years in the case of the municipal engineer. The appointment of an engineer shall be mandatory for the provincial, city and municipal governments. The city and municipal engineer shall also act as the local building official. 2. The engineer shall take charge of the engineering office and shall: 184 | P a g e

(a) Initiate, review, and recommend changes in policies and objectives, plans and programs, techniques, procedures, and practices in infrastructure development and public works in general of the local government unit concerned; (b) Advise the governor or mayor, as the case may be, on infrastructure, public works, and other engineering matters; (c) Administer, coordinate, supervise, and control the construction, main tenance, improvement, and repair of roads, bridges, and other engineering and public works projects of the local government unit concerned; (d) Provide engineering services to the local government unit concerned, including investigation and survey, engineering designs, feasibility studies, and project management; and (e) In the case of the provincial engineer, exercise technical supervision over all engineering offices of component cities and municipalities. 3. The engineer shall also exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 239. Qualifications, Powers, and Duties of the Health Officer. – 1. No person shall be appointed health officer unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, and a licensed medical practitioner. He/She must have acquired experience in the practice of his/her profession for at least five (5) years in the case of the provincial or city health officer, and three (3) years in the case of the municipal health officer. The appointment of a health officer shall be mandatory for provincial and city governments. 2. The health officer shall take charge of the office on health and shall: (a) Take charge of the office on health services, supervise the personnel and staff of said office, and formulate program implementation guidelines and rul es and regulations for the operation of the said office for the approval of the governor or mayor, as the case may be, in order to assist him/her/her in the efficient, effective, and economical implementation of a health services program geared to implementation of health-related projects and activities; 185 | P a g e

(b) Formulate measures for the consideration of the sanggunian and provide technical assistance and support to the governor or mayor, as the case may be, in carrying out activities to ensure the delivery of basic services and provision of adequate facilities relative to health services provided under Section 18 of the Code; (c) Develop plans and strategies and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which have to do with health programs and projects which the governor or mayor is empow ered to implement and which the sanggunian is empowered to provide for under the Code; (d) In addition to the foregoing duties and functions, the health officer shall: i. Formulate and implement policies, plans, programs, and projects to promote the health of the people in the LGU concerned; ii. Advise the governor or mayor, as the case may be, and the sanggunian on matters pertaining to health and nutrition; iii. Execute and enforce all laws, ordinances, and regulations relating to public health and nutrition; iv. Recommend to the sanggunian, through the local health board, the passage of such ordinances as he may deem necessary for the preservation of the general health of the people; v. Recommend the prosecution of any violation of sanitary laws, ordinances, or regulations; vi. Direct the sanitary inspection, and ensure compliance with local sanitation code as part of the regulation of all business establishments selling food items or providing accommodations such as hotels, motels, lodging houses, pension houses, and the like; vii. Conduct health information campaigns, and render health intelligence services; viii. Facilitate the implementation of health and rehabilitation programs for victims of drug addiction; ix. Coordinate with other government agencies and n on-governmental organizations involved in the promotion and delivery of health services; and 186 | P a g e

x. In the case of the provincial health officer, exercise general supervision over health officers of component cities and municipalities; and (e) Be in the frontline of health services delivery, particularly during and in the aftermath of man-made and natural disasters and calamities. 3. The health officer shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 240. Qualifications, Powers, and Duties of the Civil Registrar. – 1. No person shall be appointed civil registrar unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree from a recognized college or university, and a second level civil service eligible or its equivalent. He/She must have acquired experience in civil registry work for at least five (5) years in the case of the city civil registrar, and three (3) years in the case of the municipal civil registrar. The appointment of a civil registrar shall be mandatory for city and municipal governments. 2. The civil registrar shall be responsible for the civil registration program in the local government unit concerned, pursuant to the Civil Registry Law, the Civil Code, and other national and regional laws, rules, and regulations issued to implement them. 3. The civil registrar shall take charge of the office of the civil registry and shall: (a) Develop plans and strategies, and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which have to do with civil registry programs and projects which the mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; (b) In addition to the foregoing duties and functions, the civil registrar shall: i. Accept all registrable documents, and judicial decrees affecting the civil status of persons; ii. File, keep, and preserve in a secure place the books required by law; iii. Transcribe and enter immediately, upon receipt, all registrable documents and judicial decrees affecting the civil status of persons in the appropriate civil registry books; 187 | P a g e

iv. Transmit to the Office of the Civil Registrar-General, within the prescribed period, duplicate copies of registered documents required by law; v. Issue certified transcripts or copies of any certificate or registered documents, upon payment of the prescribed fees, to the treasurer; vi. Receive applications for the issuance of a marriage license, and after determining that the requirements and supporting certificates and publication thereof for the prescribed period have been complied with, issue the license upon payment of the authorized fee to the treasurer; and vii. Coordinate with the PSA in conducting educational campaigns for vital registration and assist in the preparation of demographic and other statistics for the local government unit concerned; and (c) Exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 241. Qualifications, Powers, and Duties of the Administrator. – 1. No person shall be appointed administrator unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree preferably in public administration, law, or any other related course from a recognized college or university, and a second level civil service eligibility or its equivalent. He/She must have acquired experience in management and administration work for at least five (5) years in the case of the provincial or city administrator, and three (3) years in the case of the municipal administrator. The term of administrator is coterminous with the appointing authority. The appointment of an administrator shall be mandatory for the provincial, city, and municipal governments. 2. The administrator shall take charge of the office of the administrator and shall: (a) Develop plans and strategies and upon approval thereof by the governor or mayor, as the case may be, implement the same particularly those which have to do with the management and administration- related programs and projects which the governor or mayor is empowered to implement and which the sanggunia n is empowered to provide for under the Code; (b) In addition to the foregoing duties and functions, the administrator shall: i. Assist in the coordination of the work of all the officials of the local government unit, under the supervision, direction, and control of the 188 | P a g e

governor or mayor, and for this purpose, he/she may convene the chiefs of offices and other officials of the LGU; ii. Establish and maintain a sound personnel program for the local government unit designed to promote career development and uphold the merit principle in the local government service; and iii. Conduct a continuing organizational development of the local government unit with the end in view of instituting effective administrative reforms; (c) Be in the frontline of the delivery of administrative support services, particularly those related to the situations during and in the aftermath of man- made and natural disasters and calamities; (d) Recommend to the sanggunian and advise the governor and mayor, as the case may be, on all other matters relative to the management and administration of the local government unit; and (e) Exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 242. Qualifications, Powers, and Duties of the Legal Officer. – 1. No person shall be appointed legal officer unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, and a member of the Philippine Bar. He/She must have practiced his/her profession for at least five (5) years in the case of the provincial and city legal officer, and three (3) years in the case of the municipal legal officer. The term of the legal officer shall be coterminous with the appointing authority. The appointment of a legal officer shall be mandatory for the provincial and city governments and optional for the municipal government. 2. The legal officer, the chief legal counsel of the LGU, shall take charge of the office of legal services and shall: (a) Formulate measures for the consideration of the sanggunian, and provide legal assistance and support to the governor or mayor, as the case may be, in carrying out the delivery of basic services and provisions of adequate facilities as provided for under ARTICLE 18 of the Code; (b) Develop plans and strategies, and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which have to do with programs and projects related to legal services which the governor or mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; 189 | P a g e

(c) In addition to the foregoing duties and functions, the legal officer shall: i. Represent LGU in all civil actions and special proceedings wherein the local government unit or any official thereof, in his/her official capacity, is a party: Provided, That in actions or proceedings whe re a component city or municipality is a party adverse to the provincial government or to another component city or municipality, a special legal officer may be employed to represent the adverse party; ii. When required by the governor, mayor, or sanggunian, draft ordin ances, contracts, bonds, leases, and other instruments, involving any interest of the LGU, and provide comments and recommendations on any instruments already drawn; iii. Render his/her opinion in writing on any question of law when requested to do so by the governor, mayor, or sanggunian; iv. Investigate or cause to be investigated any local official or employee for administrative neglect or misconduct in office, and recommend appropriate action to the governor, mayor, or sanggunian, as the case may be; v. Investigate or cause to be investigated any person, firm, or corporation holding any franchise or exercising any public privilege for failure to comply with any term or condition in the grant of such franchise or privilege, and recommend appropriate action to the governor, mayor or sanggunian, as the case may be; vi. When directed by the governor, mayor, or sanggunian, initiate and prosecute in the interest of the local government unit concerned any civil action on any bond, lease or other contract upon any breach or violation thereof; and vii. Review and submit recommendations on ordinances approved and executive orders issued by component units; (d) Recommend measures to the sanggunian, and advise the governor or mayor, as the case may be, on all other matters related to upholding the rule of law; (e) Be in the frontline of protecting human rights and prosecuting any violations thereof, including those which occur during and in the aftermath of man-made or natural disasters or calamities; and (f) Exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. 190 | P a g e

ARTICLE 243. Qualifications, Powers, and Duties of the Agriculturist. – 1. No person shall be appointed agriculturist unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree in agriculture or any related course from a recognized college or university, and must possess the eligibility for agriculturists. He/She must have practiced his/her profession in agriculture or acquired experience in a related field for at least five (5) years in the case of the provincial and city agriculturist, and three (3) years in the case of the municipal agriculturist. The position of the agriculturist shall be mandatory for the provincial, city, and municipal governments. 2. The agriculturist shall take charge of the office for agricultural services, and shall: (a) Formulate measures for the approval of the sanggunian and provide tec hnical assistance and support to the governor or mayor, as the case may be, in carrying out said measures to ensure the delivery of basic services and provision of adequate facilities relative to agricultural services as provided for under ARTICLE 18 of the Code; (b) Develop plans and strategies, and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which have to do with agricultural programs and projects which the governor or mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; (c) In addition to the foregoing duties and functions, the agriculturist shall: i. Ensure that maximum assistance and access to resources in the production, processing, and marketing of agricultural, aqua-cultural, and marine products are extended to farmers, fishermen, and local entrepreneurs; ii. Conduct, or cause to be conducted, location-specific agricultural researches and assist in making available the appropriate technology arising out of and disseminating information on basic research on crops, preventive and control of plant diseases and pests, and other agricultural matters which will maximize productivity; iii. Assist the governor or mayor, as the case may be, in the establishment and extension services of demonstration farms or aqua-culture and marine products; iv. Enforce rules and regulations relating to agriculture and aquaculture; and 191 | P a g e

v. Coordinate with government agencies and non-governmental organizations which promote agricultural productivity through appropriate technology compatible with environmental integrity; (d) Be in the frontline of basic agricultural services which will improve the livelihood and living conditions of the inhabitants, particularly those needed for the survival of the inhabitants during and in the aftermath of man-made and natural disasters; and (e) Recommend to the sanggunian and advise the governor or mayor, as the case may be, on all other matters related to agriculture and aqua-culture which will improve the livelihood and living conditions of the inhabitants. 3. The agriculturist shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 244. Qualifications, Powers, and Duties of the Social Welfare and Development Officer. – 1. No person shall be appointed social welfare and development officer unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree preferably in social work or any other related course from a recognized college or university, and a duly licensed social worker. He/She must have acquired experience in the practice of social work for at least five (5) years in the case of the provincial or city social welfare and development officer, and three (3) years in the case of the municipal social welfare and development officer. The appointment of a social welfare and development officer is mandatory for provincial, city, and municipal governments. 2. The social welfare and development officer shall take charge of the office on social welfare and development services and shall: (a) Formulate measures for the approval of the sanggunian and provide technical assistance and support to the governor or mayor, as the case may be, in carrying out measures to ensure the delivery of basic services and provision of adequate facilities relative to social welfare and development services as provided for under ARTICLE 18 of the Code; (b) Develop plans and strategies, and upon approval thereof by the governor or mayor, as the case may be, implement the same particularly those which have to do with social welfare programs and projects which the governor or mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; 192 | P a g e

(c) In addition to the foregoing duties, the social welfare and development officer shall: i. Identify the basic needs of the needy, the disadvantaged, and the impoverished, and develop and implement appropriate measures to alleviate their problems and improve their living conditions; ii. Provide relief and appropriate crisis intervention for victims of abuse and exploitation, and recommend appropriate measures to deter further abuse and exploitation; iii. Assist the governor or mayor, as the case may be, in implementing the barangay level program for the total development and protection of children up to six (6) years of age; iv. Facilitate the implementation of welfare programs for the disabled, elderly, the rehabilitation of prisoners and parolees, the prevention of juvenile delinquency and such other activities which would eliminate or minimize the ill-effects of poverty; v. In cases wherein the local government unit has yet to appoint a Local Youth and Development Officer (LYDO), initiate and support youth welfare programs that will enhance the role of the youth in nation-building; and vi. Coordinate with government agencies and non-governmental organizations which have for their purpose the promotion and the protection of all needy, disadvantaged, underprivileged or impoverished groups or individuals, particularly those identified to be vulnerable and high-risk to exploitation, abuse and neglect; (d) Be in the frontline of service delivery, particularly those which have to do with immediate relief during and assistance in the aftermath of human-induced, natural disasters and natural calamities; and (e) Recommend to the sanggunian and advice the governor or mayor, as the case may be, on all other matters related to social welfare and development services which will improve the livelihood and living conditions of the inhabitants. 3. The Social Welfare and Development Officer shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. 193 | P a g e

ARTICLE 245. Qualifications, Powers, and Duties of the Environment and Natural Resources Officer. – 1. No person shall be appointed as environment and natural resources officer unless he/she is a citizen of the Philippines, a resident of the LGU concerned, of good moral character, a holder of a college degree preferably in environment, for estry, agriculture or any related course from a recognized college or university, and a second level civil service eligible or its equivalent. He/She must have acquired experience in environmental and natural resources management, conservation, and utilization, of at least five (5) years in the case of the provincial or city environment and natural resources officer, and three (3) years in the case of the municipal environment and natural resources officer. The appointment of the environment and natural resources officer is mandatory for provincial, city and municipal governments. 2. The environment and natural resources management officer shall take charge of the office on environment and natural resources and shall: (a) Formulate measures for the consideration of the sanggunian and provide technical assistance and support to the governor or mayor, as the case may be, in carrying out measures to ensure the delivery of basic services and provision of adequate facilities relative to environment and natural resources services as provided for under ARTICLE 18 of the Code; (b) Develop plans and strategies and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which have to do with environment and natural resources programs and projects which the governor or mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; (c) In addition to the foregoing duties and functions, the environment and natural resources officer shall: i. Establish, maintain, protect, and preserve communal forests, watersheds, tree parks, mangroves, greenbelts, and similar forest projects and commercial forest, like industrial tree farms and agro-forestry projects; ii. Provide extension services to beneficiaries of forest development projects and technical, financial and infrastructure assistance; iii. Manage and maintain seed banks, and produce seedlings for forests and tree parks; iv. Provide extension services to beneficiaries of forest development projects, and render assistance for natural resources-related conservation and utilization activities consistent with ecological balance; 194 | P a g e

v. Promote the small-scale mining and utilization of mineral resources, particularly mining of gold; and vi. Coordinate with government agencies and non-governmental organizations in the implementation of measures to prevent and control land, air, and water pollution with the assistance of the MENRE; (d) Be in the frontline of the delivery of services concerning the environment and natural resources, particularly in the renewal and rehabilitation of the environment during and in the aftermath of man-made and natural calamities and disasters; and (e) Recommend to the sanggunian and advise the governor or mayor, as the case may be, on all matters relative to the protection, conservation, maximum utilization, application of appropriate technology, and other matters related to the environment and natural resources. 3. The environment and natural resources officer shall also exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 246. Qualifications, Powers, and Duties of the Architect. – 1. No person shall be appointed architect unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, and a duly licensed architect. He/She must have practiced his/her profession for at least five (5) years in the case of the provincial or city architect, and three (3) years in the case of the municipal architect. The appointment of the architect is optional for provincial, city, and municipal governments. 2. The architect shall take charge of the office on architectural planning and design and shall: (a) Formulate measures for the consideration of the sanggunian, and provide technical assistance and support to the governor or mayor, as the case may be, in carrying out measures to ensure the delivery of basic services and provision of adequate facilities relative to architectural planning and design as provided for under Articles 27,118,130, and 143 of the these Rules; (b) Develop plans and strategies and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which have to do with architectural planning and design programs and projects which the governor or mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; 195 | P a g e

(c) In addition to foregoing duties and functions, the architect shall: i. Prepare and recommend for consideration of the sanggunian the architectural plan and design for the local government unit or a part thereof, including the renewal of slums and blighted areas, land reclamation activities, the greening of land, and appropriate planning of marine and foreshore areas; ii. Review and recommend for appropriate action of the sanggunian, governor or mayor, as the case may be, the architectural plans and design submitted by governmental and non-governmental entities or individuals, particularly those for undeveloped, underdeveloped, and poorly-designed areas; and iii. Coordinate with government and non-government entities and individuals involved in the aesthetics and the maximum utilization of the land and water within the jurisdiction of the local government unit, compatible with environmental integrity and ecological balance; (d) Be in the frontline of the delivery of services involving architectural planning and design, particularly those related to the redesigning of spatial distribution of basic facilities and physical structures during and in the aftermath of man-made and natural calamities and disasters; and (e) Recommend to the sanggunian and advise the governor or mayor, as the case may be, on all other matters relative to the architectural planning and design as it relates to the total socioeconomic development of the local government unit. 3. The architect shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 247. Qualifications, Powers, and Duties of the Information Officer. – 1. No person shall be appointed information officer unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree preferably in journalism, mass communication or any related course from a recognized college or university, and a second level civil service eligible or its equivalent. He/She must have experience in writing articles and research papers, or in writing for print, television, or broadcast media of at least three (3) years in the case of the provincial or city information officer, and at least one (1) year in the case of municipal information officer. The appointment of the information officer is mandatory for the provincial, city, and municipal governments. The term of the information officer is coterminous with that of the appointing authority. 196 | P a g e

2. The information officer shall take charge of the office on public information and shall: (a) Formulate measures for the consideration of the sanggunian, and provide technical assistance and support to the governor or mayor, as the case may be, in providing the information and research data required for the delivery of basic services and provision of adequate facilities so that the public becomes aware of said services and may fully avail of the same; (b) Develop plans and strategies, and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which have to do with public information and research data to support programs and projects which the governor or mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; (c) In addition to the foregoing duties and functions, the information officer shall: i. Provide relevant, adequate, and timely information to the local government unit and its residents; ii. Furnish information and data on local government units to government agencies or offices as may be required by law or ordinance, and non- governmental organizations to be furnished to said agencies and organizations; and iii. Maintain effective liaison with the various sectors of the community on matters and issues that affect the livelihood and the quality of life of the inhabitants, and encourage support for programs of the local and national government; (d) Be in the frontline in providing information during and in the aftermath of manmade and natural calamities and disasters, with special attention to the victims thereof, to help minimize injuries and casualties during and after the emergency, and to accelerate relief and rehabilitation; and 3. Recommend to the sanggunian and advise the governor or mayor, as the case may be, on all other matters relative to public information and research data as it relates to the total socioeconomic development of the LGU. 4. The information officer shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 248. Qualifications, Powers, and Duties of the Cooperatives and Social Enterprise Development Officer. – 1. No person shall be appointed cooperatives development officer unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree preferably in business 197 | P a g e

administration with special training in cooperatives or any related course from a recognized college or university, and a second level civil service eligible or its equivalent. He/She must have experience in cooperatives organization and management of at least five (5) years in the case of the provincial or city cooperatives officer, and three (3) years in the case of municipal cooperatives officer. The appointment of the cooperatives officer is mandatory for the provincial, city, and municipal governments. 2. The cooperatives development officer shall take charge of the office for the development of cooperatives registered with the CSEA and shall: (a) Formulate measures for the consideration of the sanggunian, and provide technical assistance and support to the governor or mayor, as the case may be, in carrying out measures to ensure the delivery of basic services and provision of facilities through the development of cooperatives, and in providing access to such services and facilities; (b) Develop plans and strategies, and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which have to do with the integration of cooperatives values, principles, and practices in programs and projects which the governor or mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; (c) In addition to the foregoing duties and functions, the cooperatives development officer shall: i. Take the lead in identifying groups, sectors, or communities that can be organized into cooperatives with the objective that the cooperatives to be organized shall be vehicles in poverty reduction, job creation, and socioeconomic development of the municipality, city, or province; ii. In collaboration with the CSEA, provide assistance to prospective cooperatives in the conduct of the required pre-registration seminar and/or pre- membership education seminar and in the preparation of required documents for registration; iii. In partnership with the CSEA, MTIT, other government agencies, cooperative unions and federations, academe, and other private organizations, provide technical and other forms of assistance to duly registered cooperatives to enhance their viability as an economic enterprise and social organization including, but not limited to, training and education, business management, finance, and financial management; and 198 | P a g e

iv. Assist cooperatives in establishing linkages with government agencies, cooperative unions and federations, academe, and non-government organizations involved in the promotion and integration of the concept of cooperatives in the livelihood of the people and other community activities; (d) Assist cooperatives in the development and implementation of risk management plans and business continuity plans and management as a response to anticipated or unexpected man-made and natural calamities and disasters, to aid in their survival, and if necessary, subsequent rehabilitation; and (e) Recommend to the sanggunian, and advise the governor or mayor, as the case may be, on all other matters relative to cooperatives development and viabili ty-enhancement which will improve the livelihood and quality of life of the inhabitants. 3. The cooperatives and social enterprise development officer shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 249. Qualifications, Powers, and Duties of the Population Officer. – 1. No person shall be appointed population officer unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree from a recognized college or university with specialized training in population development, and a second level civil service eligible or its equivalent. He/She must have experience in the implementation of programs on population development or responsible parenthood for at least five (5) years in the case of the provincial or city population officer and three (3) years in the case of the municipal population officer. The appointment of a population officer shall be optional in the local government unit. 2. The population officer shall take charge of the office on population development and shall: (a) Formulate measures for the consideration of the sanggunian and provide technical assistance and support to the governor or mayor, as the case may be, in carrying out measures to ensure the delivery of basic services and provision of adequate facilities relative to the integration of the population development principles and in providing access to said services and facilities; 199 | P a g e

(b) Develop plans and strategies and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which have to do with the integration of population development principles and methods in programs and projects which the governor or mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; and (c) In addition to the foregoing duties and functions, the population officer shall: i. Assist the governor or mayor, as the case may be, in the implementation of the Constitutional provisions, national and regional laws, and local ordinances relative to population and development and the promotion of respon sible parenthood; ii. Establish and maintain an updated data bank for program operations, development planning and an educational program to ensure the peo ple's participation in and understanding of population and development; and iii. Implement appropriate training programs responsive to the traditional practices of the inhabitants; 3. The population officer shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 250. Qualifications, Powers, and Duties of the Veterinarian. – 1. No person shall be appointed veterinarian unless he/she is a citizen of the Philippines, a resident of the local government concerned, of good moral character, and a licensed Doctor of Veterinary Medicine. He/She must have practiced his/her profession for at least three (3) years in the case of provincial or city veterinarian and at least one (1) year in the case of the municipal veterinarian. The appointment of a veterinarian officer is mandatory for the provincial and city governments, and optional for municipal governments. 2. The veterinarian shall take charge of the office for veterinary services and shall: (a) Formulate measures for the consideration of the sanggunian, and provide technical assistance and support to the governor or mayor, as the case may be, in carrying out measures to ensure the delivery of basic services and provision of adequate facilities pursuant to the Code; (b) Develop plans and strategies and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which 200 | P a g e

have to do with the veterinary-related activities which the governor or mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; (c) In addition to the foregoing duties and functions, the veterinarian shall: i. Advise the governor or the mayor, as the case may be, on all matters pertaining to the slaughter of animals for human consumption and the regulation of slaughterhouses; ii. Regulate the keeping of domestic animals; iii. Regulate and inspect poultry, milk, and dairy products for public consumption; iv. Enforce all laws and regulations for the protection and promotion of the welfare of all animals; and v. Take the necessary measures to eradicate, prevent or cure all forms of animal diseases; (d) Be in the frontline of veterinary related activities, such as in the outbreak of highly-contagious and deadly diseases and in situations resulting in the depletion of animals for work and human consumption, particularly those arising from and in the aftermath of man-made and natural calamities and disasters; and (e) Recommend to the sanggunian and advise the governor or mayor, as the case may be, on all other matters relative to veterinary services which will increase the number and improve the quality of livestock, poultry, and other domestic animals used for work or human consumption. 3. The veterinarian shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 251. Qualifications, Powers, and Duties of the General Services Officer. – 1. No person shall be appointed general services officer unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree on public administration, business administration and management from a recognized college or university, and a second level civil service eligible or its equivalent. He/She must have acquired experience in general services, including management of supply, property, solid waste disposal, and general sanitation, of at least five (5) years in the case of the provincial or city general services officer, and at least three (3) years in the case of the municipal general services officer. 201 | P a g e

The appointment of a general services officer is mandatory for the provincial, city, and municipal governments. 2. The general services officer shall take charge of the office on general services and shall: (a) Formulate measures for the consideration of the sanggunian, and provide technical assistance and support to the governor or mayor, as the case may be, in carrying out measures to ensure the delivery of basic services and provision of adequate facilities pursuant to ARTICLE 18 of the Code which require general services expertise and technical support services; (b) Develop plans and strategies, and upon approval thereof by the governor or mayor, as the case may be, implement the same, particularly those which have to do with the general services supportive of the welfare of the inhabitants which the governor or mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code; (c) In addition to the foregoing duties and functions, the general services officer shall: i. Take custody of and be accountable for all properties, real or personal, owned by the local government unit, and those granted to it in the form of donation, reparation, assistance and counterpart of joint projects; ii. With the approval of the governor or mayor, as the case may be, assign building or land space to local officials or other public officials, who by law, are entitled to such space; iii. Recommend to the governor or mayor, as the case may be, the reasonable rental rates for local government properties, whether real or personal, which will be leased to public or private entities by the local government; iv. Recommend to the governor or mayor, as the case may be, reasonable rental rates of private properties which may be leased for the official use of the local government unit; v. Maintain and supervise janitorial, security, landscaping, and other related services in all local government public buildings and other real property, whether owned or leased by the local government unit; vi. Collate and disseminate information regarding prices, shipping, other costs of supplies, and other items commonly used by the local government unit; vii. Perform archival and record management with respect to records of offices and departments of the local government unit; and 202 | P a g e

viii. Perform all other functions pertaining to supply and property management heretofore performed by the local government treasurer, and enforce policies on records creation, maintenance, and disposal; (d) Be in the frontline of general services related activities, such as the possible or imminent destruction or damage to records, supplies, properties, structures, and the orderly and sanitary clearing up of waste materials or debris, particularly during and in the aftermath of man-made and natural calamities and disasters; and (e) Recommend to the sanggunian and advise the governor or mayor, as the case may be, on all other matters relative to general services. 3. The general services officer shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 252. Qualifications, Powers, and Duties of the Information and Communications Technology Officer. – 1. No person shall be appointed information and communications technology officer unless he/she is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character, a holder of a college degree on information and communications technology, computer science, computer engineering, data science, electron ics and communications engineering, or other courses directly relevant to any aforementioned courses from a recognized college or university, and a second level civil service eligible or its equivalent. He/She must have acquired experience in information and communications technology and relevant experiences for at least five (5) years in the case of the provincial or city information and communications technology officer, or at least three (3) years in the case of the municipal information or communications technology officer. The appointment of an information and communications technology officer is optional for the local government unit. 2. The information and communications technology officer shall: (a) Formulate measures for the consideration of the sanggunian to provide technical assistance and support to the local chief executive in carrying out measures to ensure the digitization of public documents, digitalization of government processes, and overall digital transformation of government; (b) Develop plans and strategies, and upon approval thereof, by the local c hief executive, implement the same, particularly those which have to do with developing, harnessing, integrating, and utilizing information and 203 | P a g e

communications technology for the digital transformation of government and relevant purposes; (c) In addition to the foregoing duties and functions, the ICT officer shall: i. Recommend to the local chief executive the reasonable purchase, lease, or rental rates of digital equipment for the implementation of digital transformation; ii. Develop, maintain, and supervise all information and communications technology programs and services of the local government; iii. Collate and disseminate information regarding informati on and communications technology programs and services of the local government to the public; iv. Perform database and record management with respect to records of offices and departments of the local government units; and v. Perform all other functions pertaining to information and communications technology programs and services of the local government, and enforce policy in relation thereto; (d) Be in the frontline of information and communications technology programs and services of the local government in partnership with the private sector; (e) Develop, implement, and evaluate all programs aimed at ensuring that all personnel under his/her supervision including him/herself/herself are constantly trai ned or exposed to knowledge in information and communications technology and other relevant areas; and (f) Recommend to the sanggunian and advise the local chief executive on all other matters relative to information and communications technology. 3. Exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 253. Qualifications, Powers, and Duties of the Tourism Officer. – 1. No person shall be appointed tourism officer unless he/she is a citizen of the Philippines, a resident of the LGU concerned, of good moral character, has obtained a relevant bachelor’s degree, and a second level civil service eligible or its equivalent. He/She must have acquired experience of at least five (5) years of substantial involvement in the tourism industry. 204 | P a g e

The appointment of a tourism officer is mandatory for provincial government and optional for city and municipal governments: Provided, That the appointment shall be mandatory for a city or municipality with major tourism industries. 2. The tourism officer shall take charge of the tourism office and shall: (a) Be responsible for preparing, implementing, and updating local tourism development plans for adoption and approval of the governor or mayor, as the case may be: Provided, That the local tourism development plans shall integrate zoning, land use, infrastructure development, national and regional standards for tourism enterprises, heritage, and environmental protection imperatives in a manner that encourages sustainable tourism development; (b) Be responsible for enforcing tourism laws, rules, and regulations includi ng enforcement of tourism standards and collection of statistical data for tourism purposes; and (c) Coordinate with the MTIT and its attached agencies in the performance of his/her functions. 3. The tourism officer shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 254. Qualifications, Powers, and Duties of the Local Women’s Development Officer. – 1. To effectively address the concerns of women and promote their representa tion, participation, welfare, and development within the local government, a Local Women’s Development Officer (LWDO) may be appointed in each LGU. The LWDO shall possess relevant education, experience, and skills in gender and development, women’s rights, or women's empowerment. The specific qualifications and requirements for the position shall be determined by the LGU in accordance with guidelines established by the Bangsamoro Women Commission (BWC). 2. The LWDO shall work closely with the LWDC and BWC to support their activities, decision-making processes, and implementation of programs and projects addressing women’s concerns. 3. The LWDO shall be responsible for organizing and conducting capacity-building activities and training programs for the LWDC members and other relevant stakeholders within the local government unit. These activities shall focus on gender equity, women’s rights, women’s empowerment, and other relevant topics. 205 | P a g e

4. The LWDO shall be allocated an adequate budget for staffing, office space, and activities, including the implementation of programs and projects addressing women’s concerns, as well as monitoring and evaluation efforts. The LWDO shall also be responsible for mobilizing additional resources from both government and non-government sources, as necessary. 5. The LWDO shall establish a mechanism for regular monitoring, evaluation, and reporting of activities, programs, and projects related to women’s development in accordance with the guidelines and other issuances of the BWC. This mechanism shall involve the local chief executive, the LWDC, and other relevant stakeholders. 6. The LWDO shall actively engage in policy advocacy and coordinate with BWC, other government agencies, CSOs, and other relevant stakeholders for the implementation of established conventions and strategies for women’s development at the local level. 7. The LWDO shall collaborate with other relevant local government offices such as the local youth development officer, to address intersectional issues and concerns affecting women and other marginalized groups. 8. The LWDO shall be appointed by the local chief executive and shall be under the direct supervision of the Office of the Local Chief Executive or an appropriate department within the local government unit, as determined by the LGU. 9. The LWDO shall exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 255. Qualifications, Powers, and Duties of the Nutrition Action Officer. – 1. No person shall be appointed nutrition action officer unless he/she is a citizen of the Philippines, a resident of the LGU concerned, of good moral character, and a duly licensed nutritionist-dietitian. He/She must have practiced his/her profession for at least five (5) years in the case of the provincial or city nutrition action officer and three (3) years in the case of the municipal nutrition action officer. The appointment of a nutrition action officer is mandatory for provincial, city, and municipal governments. 2. The nutrition action officer shall be in charge of the overall nutrition situation and shall: (a) Schedule quarterly meetings of the Local Nutrition Committee (LNC) with corresponding communications/letters and agenda; (b) Provide overall management of the provincial/city nutrition program, and supervise the day-to-day operations of the provincial/city nutrition office; 206 | P a g e

(c) Ensure the operation/updating of the LNC members on the PhilippinePlan of Action for Nutrition (PPAN) and nutrition-related laws, policies, programs, facilitates passage, and monitoring of policies on nutrition; (d) Initiate the organization of the nutrition planning team and ensures the conduct of multi-sectoral preparation of the Provincial/City Nutrition Action Plan (P/CNAP), ensure the integration of P/CNAP in the PDPFP, if province, and Comprehensive Development Plan (CDP), Local Development Investment Program (LDIP), and Annual Investment Program (AIP), if city; (e) Coordinate with other agencies/departments in the planning of nutrition- related programs, projects, and activities (PPAs) and link to existing PPAs to desired nutrition outcomes by making programs nutrition sensitive; (f) Ensure the periodic assessment of the Local Nutrition Action Plan (LNAP) implementation through paper evaluation and field visits, prepare quarterly and annual reports, presents the report to the LNC, and facilitates its submission to the Department of Interior and Local Government (DILG), and facilitate the recognition and awarding mechanism for deserving municipalities (if province) or barangays (if city); (g) Provide technical assistance to municipalities (if province) or barangays (if city) as requested and based on results of monitoring activities; (h) Mobilize nutrition cluster during disasters and emergencies; (i) Review and approve the consolidated results of the program for weighing and measuring children, present the same to the LNC, facilitate its submission to higher level local government unit, and provide a copy to the Municipal Health Center (MHC); (j) Conduct nutrition promotion/advocacy activities; and (k) Conduct resource generation activities for nutrition. 3. The nutrition action officer shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. ARTICLE 256. Qualifications, Powers, and Duties of the Librarian. – 1. No person shall be appointed librarian unless he/she is a citizen of the Philippines, a resident of the LGU concerned, of good moral character, and must possess the eligibility for librarian. He/She must have practiced his/her profession for at least two (2) years in the case of the provincial or city librarian, and at least one (1) year in the case of the municipal librarian. 207 | P a g e

The appointment of a librarian is optional for the provincial, city, and municipal government. 2. The librarian shall take charge of the library or reading center, and shall perform the following functions: (a) Selection and acquisition of multimedia sources of information which would best respond to clientele’s need for adequate, relevant and timely information; (b) Cataloging and classification of knowledge or sources of information into relevant organized collections, and creation of local databases for speedy access, retrieval or delivery of information; (c) Development of computer-assisted/computer-backed information systems which would permit online and network services; (d) Establishment of library system and procedures, dissemination of information, rendering of information, reference and research assistance, archiving, a nd education of users; (e) Teaching, lecturing and reviewing of library, archives, and information science subjects, including subjects given in the licensure examination; (f) Rendering of services involving technical knowledge/expertise in abstracti ng, indexing, cataloging, and classifying or the preparation of bibliographies, subject authority lists, thesauri, and union catalogues/lists; (g) Preparation, evaluation, or appraisal of plans, programs, and/or projects for the establishment, organization, development, and growth of libraries or information centers, and the determination of library requirements for space, buildin gs, structures or facilities; (h) Provision of professional and consultancy services or advice on any aspect of librarianship; and (i) Organization, conservation, preservation, and restoration of historical and cultural documents and other intellectual properties. 3. The librarian shall also exercise such other powers, and perform such other duties and functions as may be prescribed by law or ordinance. 208 | P a g e

RULE XXV BANGSAMORO GOVERNMENT AND ITS CONSTITUENT LOCAL GOVERNMENT UNITS ARTICLE 257. Coordination and Participation Between the BARMM and the Constituent LGUs. – 1. The Bangsamoro Government may, by law, establish sub-regional offices in the constituent LGUs, as it may deem necessary, to improve efficiency and coordination with LGUs and allocate appropriate funding for this purpose; 2. The Bangsamoro Government shall provide financial, technical, or other forms of assistance to the LGU. Such assistance shall be extended at no extra cost to the LGU concerned; 3. Ministries, offices, and agencies including GOCCs with field units or branches in a province, city, or municipality shall, as far as practicable, furnish the local chief executive concerned, for his/her information and guidance, monthly reports including duly certified budgetary allocations and expenditures. ARTICLE 258. Relationship between Local Chief Executive and Regional Functionaries Stationed in Constituent LGUs. – 1. The local chief executives may call upon any Regional Government official or employee stationed in or assigned to a constituent LGU to advise and regularly report to him/her on matters affecting constituent LGUs and make recommendations thereon; or to coordinate in the formulation and implementation of all plans, programs, and projects. 2. In the pursuit of regional-local cooperation, the Regional Government official or employee stationed in or assigned to a constituent LGU is obligated to comply with the local policies and rules and regulations of the same and in the failure to do so, the local chief executive may initiate an administrative or judicial action; 3. The local chief executive shall inform the Ministry concerned if any services have adverse effects on the lives of the citizen that is foreseen or is being felt and to submit proposals intended to prevent or mitigate the same preferably before project implementation. ARTICLE 259. Regulation of the Affairs of Constituent LGUs. – 1. Subject to the provisions of the Constitution and consistent with the Bangsamoro Organic Law (BOL), the authority of the Bangsamoro Government to regulate the affairs of its constituent LGUs shall be guaranteed, in accordance with the Bangsamoro Local Governance Code. 209 | P a g e

2. The exercise of authority by the Bangsamoro Parliament to regulate the affairs of the LGUs pertains legislation and promulgation of policies, rules, and regulations, which include, but are not limited to: (a) Defining the power and manner of the exercise of general supervision of the Chief Minister over the officials of the LGUs, including the administrative jurisdiction over disciplinary actions, among others; (b) Legislating, through the BLGC, the framework of the devolution of powers, functions, services, and facilities and establishing the delineation of coordinative relations between the ministries, offices, and agencies of the Bangsamoro Government and the constituent LGUs; and (c) Setting up the revenue generation and wealth distribution and sharing regimes of the LGUs, including the applicable fund sharing and transfers and the provision of other technical and financial assistance and augmentation from the Bangsamoro Government to the LGUs and between and among the LGUs themselves. 3. Imposing standards and requirements for delivery of basic services and exercise of governmental and proprietary functions and powers; 4. Prescribing performance standards for the constituent LGUs and local officials; and 5. Exacting and ensuring the accountability of constituent LGUs and local officials. ARTICLE 260. Regional Government Supervision and Coordination. – 1. The Chief Minister shall exercise general supervision over constituent LGUs to ensure that their acts are within the scope of their prescribed powers and functions. Supervision includes the power to oversee, the power to declare acts illegal or ultra vires, the power to discipline, the power to set standards pursuant to a statute or regional law, the power to exact accountability pursuant to relevant statutes and regional laws, the power to set performance standards pursuant to a statute or regional law, and the power to regulate except those falling under the immediately succeeding paragraph. Supervision does not include the power of control, the power to substitute decisions and judgements, the power to limit discretion unless a statute or regional law provides otherwise, the power to prescribe how acts are to be done or undone unless a statute or regional law provides otherwise, and the power to impose limitations and requirements unless a statute or regional law provides otherwise. 210 | P a g e

The Chief Minister shall exercise supervisory authority directly over provinces, highly-urbanized cities, and independent component cities; and general supervision over component cities, municipalities, and barangays. In exercising general supervision over LGUs the Chief Minister shall be assisted primarily by MILG, unless otherwise provided in the Code or elsewhere in these Rules and other applicable laws. 2. The Chief Minister may, upon request of a constituent LGU concerned, direct the appropriate Ministry to provide financial, technical, or other forms of assistance to the constituent LGU. ARTICLE 261. Jurisdiction Over Administrative Complaints. – An administrative complaint against a local elective official must be verified and filed with: 1. The OCM, when the complaint is against any elective official of a province, a highly urbanized city, or an independent component city; 2. The sangguniang panlalawigan, when the complaint is against any elective official of a component city or municipality; 3. The sangguniang panlungsod or bayan concerned, when the complaint is against any elective barangay official; and 4. The OCM, when the complaint is against any local elective officials in the BARMM and there is reasonable ground to believe that a fair and just resolution will not be obtained if it is filed before the sanggunian with jurisdiction, such as when there is conflict of interest or when the case will be rendered moot. For (a) and (d) the OCM shall issue the rules governing the procedure for administrative complaints filed under this Article. For (b) and (c), the concerned sanggunian shall include in their respective internal rules of procedure the guidelines for the conduct of administrative complaints. ARTICLE 262. Prior Approval or Clearance on Regular and Recurring Transactions. – Six (6) months after the effectivity of the Code, prior approval of or clearance from Ministries shall no longer be required and recurring transactions and activities of constituent LGUs. ARTICLE 263. Coordination with Constituent LGUs. – 1. Ministries with project implementation functions shall coordinate with one another and with constituent LGUs concerned in the discharge of these functions. They shall ensure the participation of constituent LGUs both in the planning and implementation of said national projects. 211 | P a g e

2. Ministries and GOCCs with field units or branches in a province, city, or municipality shall furnish the local chief executive concerned, for his information and guidance, monthly reports, including duly certified budgetary allocations and expenditures. ARTICLE 264. Mandatory Consultations with Constituent LGUs. – 1. All Ministries shall conduct periodic consultations with appropriate constituent LGUs, people's organizations, NGOs, and other concerned sectors of the community before any project or program is implemented in their respective jurisdictions. 2. Ministries or GOCCs authorizing or involved in planning and implementation of any project or program that may cause pollution, climate change, depletion of non-renewable resources, loss of cropland, rangeland, or forest cover, and extinction of animal or plant species shall consult with constituent LGUs, NGOs, and other sectors concerned and explain the goals and objectives of the project or program, its impact upon the people and the community in terms of environmental or ecological balance, and the measures that will be undertaken to prevent or minimize the adverse effects thereof. For this purpose, regional mechanisms such as the BEDC and the Bangsamoro Sustainable Development Board (BSDB) shall be optimized. Provided, That the purpose of the mandatory consultations with constituent LGUs is to ensure the smooth implementation and alignment with regional and local plans of the programs or projects in their respective jurisdiction. ARTICLE 265. Monitoring System of Constituent LGU Loans, Project Grants From Local and Foreign Granting Institutions. – Within thirty (30) days after the approval of these Rules, the BEDC shall, in coordination with MILG and other MOAs concerned, design and formulate a clearing and monitoring system to: 1. Assist LGUs and the granting institutions in the expeditious submission and approval of project proposals, respectively; 2. Assist LGUs and the granting institutions in the monitoring of project status and progress; 3. Ensure the granting institutions that no project shall be doubly funded by other institutions; and 4. Ensure submission of satisfactory project status reports to the granting institutions in compliance with grant agreements. 212 | P a g e

ARTICLE 266. Directory and Quarterly Information of Local and Foreign Granting Institutions. – 1. The BEDC shall annually provide a directory of all local and foreign granting institutions which shall contain the thrusts and priorities of such institutions and guidelines on application for grants as well as other relevant information. 2. The BEDC and all other MOAs concerned shall provide quarterly information to all LGUs on unutilized balances of granting institutions. ARTICLE 267. Reporting of Project Assistance to the MILG. – The local chief executive shall, within thirty (30) days upon approval of the grant, agreement, or deed of donation, report the nature, amount, and terms of such assistance to the OCM, through the MILG. RULE XXVI LOCAL SPECIAL BODIES ARTICLE 268. Local Special Bodies. – 1. Local Development Councils — The duly designated representatives of accredited people's organizations, NGOs, and the private sector operating in the provinces, cities, municipalities, or barangays shall sit as members in the provincial, city, municipal, or barangay development councils, as the case may be. The number of NGO representatives in each LDC shall not be less than one- fourth (1/4) of the total membership of the fully organized council. The local chief executive shall undertake the necessary information campaign to ensure participation of all NGOs operating within his/her territorial jurisdiction. 2. Local Prequalification, Bids and Awards Committees — Two (2) representatives of people's organizations or NGOs that are represented in the LDC concerned, to be chosen by the organizations themselves, and a practicing certified public accountant from the private sector, to be designated by the local chapter of the Philippine Institute of Certified Public Accountant, if any, shall sit as members of the provincial, city, and municipal prequalification, bids and awards committees (PBACs). 3. Local Health Boards — A representative from NGOs or the private sector involved in health services in the province, city, and municipality shall sit as member of the provincial, city or municipal health boards, respectively. 4. Local School Boards — The composition of local school boards shall be as follows: 213 | P a g e

(a) Provincial school board — the governor and the division superintendent of schools as co-chairpersons; the Madaris division superintendent, the chairperson of the education committee of the Sangguniang panlalawigan, the provincial treasurer, the representative of the pederasyon ng mga Sangguniang Kabataan in the Sangguniang panlalawigan, the duly elected president of the provincial federation of parents-teachers association, the duly elected representative of the teachers’ organization in the province, the duly elected representative of the non-academic personnel of public schools in the province, as members; (b) City school board — the city mayor and the city superintendent of schools as co-chairpersons; the Madaris division superintendent of the city, the chairperson of the education committee of the Sangguniang panlungsod, the city treasurer, the representative of the pederasyon ng mga Sangguniang Kabataan in the Sangguniang panlungsod, the duly elected president of the city federation of parents-teachers association, the duly elected representative of the teachers’ organization in the city, the duly elected representative of the non-academic personnel of public schools in the city, as members; (c) Municipal school board — the municipal mayor and a representative of the MBHTE at the municipal level designated by the Minister thereof as co- chairpersons; the chairperson of the education committee of the Sangguniang bayan, the municipal treasurer, the representative of the pederasyon ng mga Sangguniang Kabataan in the Sangguniang bayan, the duly elected president of the municipal federation of parents-teachers association, the duly elected representative of the teachers’ organization in the municipality, the duly elected representative of the non-academic personnel of public schools in the municipality, and a representative of Madaris from the public school system in the municipal level, as members; (d) In the event that a province or city has two (2) or more school superintendents, the MBHTE shall designate the co-chairperson for the provincial and city school boards. (e) The performance of the duties and responsibilities of the abovementioned officials in their respective local school boards shall not be delegated. (f) As far as practicable, the student councils/governments under basic or Madaris education shall be represented in the local school boards. For this purpose, the MBHTE shall provide guidelines for the federation of the student councils/governments of the public schools in the different levels of LGUs. 5. Local Peace and Order Councils — The representatives of people's organizations or NGOs in the local peace and order councils shall be the same as those 214 | P a g e

provided under Presidential EO 309, series of 1988, as amended, and the implementing rules and regulations issued pursuant thereto (Annex B). 6. People's Law Enforcement Boards — The representatives of people's organizations or NGOs who sit as members of the boards shall be the same as those provided under RA 6975, and the rules and regulations issued pursuant thereto. ARTICLE 269. Mandatory Representation of Indigenous Peoples. – The mandatory representation of ICCs/IPs in the local policy-making bodies of local government units in the Bangsamoro shall be guaranteed when at least five percent (5%) of the population of the local government unit, but not more than fifty percent (50%) of its local elective officials is composed of ICCs/IPs, or when a native title recognized by the Ministry of Indigenous and Peoples’ Affairs (MIPA) is situated within the local government unit. The selection thereof shall be in accordance with the guidelines jointly issued by the Ministry of Indigenous and Peoples’ Affairs (MIPA) and the Ministry of the Interior and Local Government (MILG) which shall respect and uphold their respective indigenous customs, traditions, and norms. ARTICLE 270. Mandatory Representation of Settler Communities. – The mandatory representation of settler communities in the local policy making bodies of local government units in the Bangsamoro shall be guaranteed when at least five percent (5%) of the population of the local government unit, but not more than fifty percent (50%) of its local elective officials is composed of settler communities. The selection thereof shall be in accordance with the guidelines issued by the MILG. ARTICLE 271. Other Members of the Special Bodies. – The local bodies can add members as they deem fit. Members who are not mandated by the Code shall not be entitled to receive amounts for their necessary traveling expenses and allowances. ARTICLE 272. Creation of the Local Development Council. – Each local government unit shall have a comprehensive multi-sectoral development plan such as physical framework plan, comprehensive development plan, and its investment program, to be initiated by its development council and approved by its sanggunian. For this purpose, the development council at the provincial, city, municipal, or barangay level, shall assist the corresponding sanggunian in setting the direction of economic and social development, and coordinating development efforts within its territorial jurisdiction. ARTICLE 273. Composition of the Local Development Council. – The composition of the local development council shall be as follows: 1. The barangay development council shall be headed by the punong barangay and shall be composed of the following members: (a) Members of the sangguniang barangay; 215 | P a g e

(b) Representatives of non-government organizations operating in the barangay, who shall constitute not less than one fourth (1/4) of the members of the fully organized council; (c) A representative of the member of Congress of the legislative district; and (d) A representative of a member of the Parliament. 2. The city or municipal development council shall be headed by the mayor and shall be composed of the following members: (a) All punong barangays in the city or municipality; (b) The chairperson of the committee on appropriations of the sangguniang panlungsod or sangguniang bayan concerned; (c) The Member of Congress of the legislative district or his/her representative; and (d) Representatives of non-government organizations operating in the city or municipality, as the case may be, who shall constitute not less than one- fourth (1/4) of the members of the fully organized council; and (e) A member of the Parliament or his/her representative. 3. The provincial development council shall be headed by the governor and shall be composed of the following members: (a) All mayors of component cities and municipalities; (b) The chairperson of the committee on appropriations of the sangguniang panlalawigan; (c) The member of Congress of the legislative district or his/her representative; (d) Representatives of non-government organizations operating in the province, who shall constitute not less than one-fourth (1/4) of the members of the fully organized council; and (e) A member of the Parliament or his/her representative. 4. The local development councils may call upon any local official concerned or any official of the Bangsamoro ministries, offices, or agencies in the local government unit to assist in the formulation of their respective development plans and public investment programs. 216 | P a g e

5. The Bangsamoro Planning and Development Authority (BPDA) and the MILG shall provide planning guidelines to ensure harmonization of regional and local development plans. Failure to formulate and approve such mandated plans shall subject the local chief executive to such criminal and administrative penalties as provided for under the Code and other applicable laws. 6. The local development councils shall, as far as practicable, ensure that at least forty percent (40%) of its members are women. 7. When at least five percent (5%) of the population of the local government unit, but not more than fifty percent (50%) of its local elective officials is composed of indigenous peoples, or when a native title recognized by the Ministry of Indigenous Peoples’ Affairs (MIPA) is situated within the local government unit, a representative of the indigenous peoples shall be a mandatory member of the council. Selection of the members shall be in accordance with the guidelines issued by the MIPA which shall respect and uphold their respective indigenous customs, traditions, and norms. ARTICLE 274. Representation of Non-Governmental Organizations. – Within a period of sixty (60) days from the start of organization of local development councils, the nongovernmental organizations shall choose from among themselves their representatives to said councils. The local sanggunian concerned shall accredit non- governmental organizations subject to the guidelines that shall be issued by the MILG. ARTICLE 275. Functions of Local Development Councils. – 1. The provincial, city, and municipal development councils shall perform the following functions: (a) Formulate long-term, medium-term, and annual socioeconomic development plans and policies; (b) Formulate medium-term and annual public investment programs; (c) Appraise and prioritize socioeconomic development programs and projects; (d) Formulate local investment incentives to promote the inflow and direction of private investment capital; (e) Coordinate, monitor, and evaluate the implementation of development programs and projects; and (f) Perform such other functions as may be provided by law or component authority. 2. The barangay development council shall perform the following functions: 217 | P a g e

(a) Mobilize people's participation in local development efforts; (b) Prepare barangay development plans based on local requirements; (c) Monitor and evaluate the implementation of national or local programs and projects; (d) Act as the barangay disaster risk reduction and management council, in accordance with RA 10121; and (e) Perform such other functions as may be provided by law or component authority. ARTICLE 276. Meetings. – The LDCs shall meet at least once every six (6) months or as often as may be necessary. ARTICLE 277. Composition of the Executive Committee. – 1. Each local development council shall create an executive committee to represent it and act on its behalf when it is not in session. The composition of the executive committee shall be as follows: (a) The executive committee of the provincial development council shall be composed of the governor as chairperson, the representative of the component city and municipal mayors to be chosen from among themselves, the chairperson of the committee on appropriations of the sangguniang panlalawigan, the president of the provincial league of barangays, and a representative of NGOs that are represented in the LDC, as members. (b) The executive committee of the city or municipal development council shall be composed of the mayor as chairperson, the chairperson of the committee on appropriations of the sangguniang panlungsod or sangguniang bayan, the president of the city or municipal league of barangays, and a representative of NGOs that are represented in the LDC, as members. (c) The executive committee of the barangay development council shall be composed of the punong barangay as chairperson, a representative of the sangguniang barangay to be chosen from among its members, and a representative of NGOs that are represented in the LDC, as members. 2. The executive committee shall exercise the following powers and functions: (a) Ensure that the decisions of the council are faithfully carried out and implemented; 218 | P a g e

(b) Act on matters requiring immediate attention or action by the council; (c) Formulate policies, plans, and programs based on the general principles laid down by the council; and (d) Act on other matters that may be authorized by the council. ARTICLE 278. Sectoral and Functional Committees. –The LDCs may form sectoral or functional committees to assist them in the performance of their functions. The sectoral committees may include but are not limited to: 1. Institutional or Development Administration Committee; 2. Social Development Committee; 3. Economic Development Committee; 4. Environmental Management Committee 5. Infrastructure Committee; 6. Culture and Peace Committee. Provided, That, a local nutrition sub-committee shall be part of the Social Development Committee. Provided, further, That in the case of the barangay development council, one of its regular committees shall be the barangay Disaster Risk Reduction and Management Committee. ARTICLE 279. Secretariat. – There is hereby constituted for each local development council a secretariat which shall be responsible for providing technical support, documentation of proceedings, preparation of reports and such other assistance as may be required in the discharge of its functions. The local development council may avail of the services of any non-governmental organization or educational or research institution for this purpose. The secretariats of the provincial, city, and municipal development councils shall be headed by their respective planning and development coordinators to be assisted by the treasurer, accountant, and budget officer. The secretariat of the barangay development council shall be headed by the barangay secretary who shall be assisted by the city or municipal planning and development coordinator concerned. ARTICLE 280. Relationship of Local Development Councils to the Sanggunian, and the Bangsamoro Economic and Development Council – 1. The policies, programs, and projects proposed by local development councils shall be submitted to the sanggunian concerned for appropriate action. The local development plans approved by their respective sanggunian shall be integrated in the development plans of the next higher level of local development council. 219 | P a g e

2. The approved development plans of provinces, highly urbanized cities, and independent component cities shall be submitted to the BEDC, through the BPDA which shall be integrated into the Bangsamoro Development Plan (BDP). ARTICLE 281. Budget Information. – The Ministry of Finance, and Budget and Management (MFBM) shall furnish the various local development council information on financial resources and budgetary allocations from the Bangsamoro and national governments applicable to the constituent local government units to guide them in their planning functions. ARTICLE 282. Creation and Composition of the Local School Board. – 1. There shall be established in every province, city or municipality a provincial, city or municipal school board, respectively, in accordance with the following: (a) Provincial school board — the governor and the division superintendent of schools as co-chairpersons; the Madaris division superintendent, the chairperson of the education committee of the Sangguniang panlalawigan, the provincial treasurer, the representative of the pederasyon ng mga Sangguniang Kabataan in the Sangguniang panlalawigan, the duly elected president of the provincial federation of parents-teachers association, the duly elected representative of the teachers’ organization in the province, the duly elected representative of the non-academic personnel of public schools in the province, as members; (b) City school board — the city mayor and the city superintendent of schools as co-chairpersons; the Madaris division superintendent of the city, the chairperson of the education committee of the Sangguniang panlungsod, the city treasurer, the representative of the pederasyon ng mga Sangguniang Kabataan in the Sangguniang panlungsod, the duly elected president of the city federation of parents-teachers association, the duly elected representative of the teachers’ organization in the city, the duly elected representative of the non-academic personnel of public schools in the city, as members; (c) Municipal school board — the municipal mayor and a representative of the MBHTE at the municipal level designated by the Minister thereof as co-chairpersons; the chairperson of the education committee of the Sangguniang bayan, the municipal treasurer, the representative of the pederasyon ng mga Sangguniang Kabataan in the Sangguniang bayan, the duly elected president of the municipal federation of parents- teachers association, the duly elected representative of the teachers’ organization in the municipality, the duly elected representative of the non-academic personnel of public schools in the municipality, and a 220 | P a g e

representative of Madaris from the public school system in the municipal level, as members; 2. In the event that a province or city has two (2) or more school superintendents, the MBHTE shall designate the co-chairperson for the provincial and city school boards. 3. The performance of the duties and responsibilities of the abovementioned officials in their respective local school boards shall not be delegated. 4. As far as practicable, the student councils/governments under basic or Madaris education shall be represented in the local school boards. For this purpose, the MBHTE shall provide guidelines for the federation of the student councils/governments of the public schools in the different levels of LGUs. ARTICLE 283. Functions of the Local School Board. – The provincial, city, or municipal school board shall: 1. Determine, in accordance with the criteria set by the MBHTE , the annual supplemental budgetary needs for the operation and maintenance of public schools within the province, city, or municipality, as the case may be, and the supplementary local cost of meeting such needs, which shall be reflected in the form of an annual school board budget corresponding to its share of the proceeds of the special levy on real property constituting the Special Education Fund (SEF) and such other sources of revenue as the Code and other laws or ordinances may provide; 2. Authorize the provincial, city, or municipal treasurer, as the case may be, to disburse funds from the SEF pursuant to the budget prepared in accordance with applicable existing rules and regulations; 3. Serve as advisory committee to the sanggunian concerned on educational matters such as, but not limited to, the necessity for and the uses of local appropriations for educational purposes; 4. Recommend changes in the names of public schools within the territorial jurisdiction of the LGU for enactment by the sanggunian concerned; and 5. Be consulted by the MBHTE on the appointment of division superintendents, school principals, and other school officials. ARTICLE 284. Meetings; Quorum. – 1. The local school board shall meet at least once a month or as often as may be necessary. 221 | P a g e

2. Any of the co-chairpersons may call a meeting. A majority of all its members shall constitute a quorum. However, when both co-chairpersons are present in a meeting, the local chief executive concerned, as a matter of protocol, shall be given preference to preside over the meeting. ARTICLE 285. Compensation and Remuneration. – The co-chairpersons and members of the provincial, city, or municipal school board shall perform their duties as such without compensation or remuneration. Members thereof shall be entitled to necessary traveling expenses and allowances chargeable against the funds of the local school board concerned, subject to existing accounting and auditing rules and regulations. ARTICLE 286. Budget of the Local School Board. – The division superintendent, city superintendent, or district supervisor, as the case may be, shall prepare the budget of the school board concerned. Such budget shall be supported by programs, projects and activities of the school board for the ensuing fiscal year. A majority of all the members shall be necessary to approve the budget. The annual school board shall give priority to the following: 1. Construction, repair and maintenance of school buildings and other facilities of public elementary and secondary schools; 2. Establishment and maintenance of extension classes when necessary; and 3. Holding of sports activities at the division, district, municipal, and barangay levels. ARTICLE 287. Special Education Fund. – The proceeds from the additional one percent (1%) tax on real property accruing to the Special Education Fund (SEF) shall be automatically released to the local school boards provided that in case of provinces, the proceeds shall be divided equally between the provincial and municipal school boards and provided further, that the proceeds shall be allocated in accordance with ARTICLE xx of this IRR, as determined by the local school boards. ARTICLE 288. Creation and Composition of the Local Health Board. – 1. There shall be established in every province, city, or municipality a local health board composed of the following: (a) Provincial health board - the governor as chairperson, the provincial health officer as vice-chairperson, and the chairperson of the committee on health of the sanggunian panlalawigan, a representative from the private sector or NGO involved in health services, and a representative of the Ministry of Health (MOH) in the province, as members; (b) City health board - the city mayor as chairperson, the city health officer as vice- chairperson, and the chairperson of the committee on health of the 222 | P a g e

sangguniang panlungsod, a representative from the private sector or NGO involved in health services, and a representative of the Ministry of Health (MOH) in the city, as members; (c) Municipal health board - the municipal mayor as chairperson, the municipal health officer as vice-chairperson, and the chairperson of the committee on health of the sangguniang bayan, a representative from the private sector or NGO involved in health services, and a representative of the Ministry of Health (MOH) in the municipality, as members. 2. For LGUs whose devolved powers over health services are not being fully exercised, the concerned local chief executive and the highest health official assigned by the MOH in the locality shall sit as co-chairpersons of the local health board. ARTICLE 289. Functions of the Local Health Board. – The provincial, city, and municipal health boards shall: 1. Propose to the sanggunian concerned, in accordance with the standards and criteria set by MOH, annual budgetary allocations for the operation and maintenance of health facilities and services within the province, city, or municipality, as the case may be; 2. Serve as an advisory committee to the sanggunian concerned on health matters such as, but not limited to, the necessity for, and application of local appropriations for public health purposes; and 3. Create, consistent with the technical and administrative standards of the MOH, committees which shall advise local health agencies on matters such as, but not limited to, personnel selection and promotion, bids and awards, grievances and complaints, personnel discipline, budget review, operations review and similar functions; and 4. In the case of a local government unit whose health services are not fully devolved, the board shall serve as a planning body in determining appropriate support health programs to be funded by the concerned LGU. ARTICLE 290. Meetings; Quorum. – 1. The board shall meet at least once every quarter or as often as may be necessary. 2. A majority of the members of the board shall constitute a quorum, but the chairperson or the vice-chairperson, as the case may be, must be present during meetings where budgetary proposals are being prepared or considered. The affirmative vote of a majority of the members shall be necessary to approve such proposals. 223 | P a g e

ARTICLE 291. Compensation and Remuneration. – The chairperson or the co- chairpersons, and vice-chairperson, as the case may be, and members of the provincial, city, or municipal health boards shall perform their duties as such without compensation or remuneration. Members thereof who are not government officials or employees shall be entitled to necessary traveling expenses and allowances chargeable against the funds of the local health board concerned, subject to existing accounting and auditing rules and regulations. ARTICLE 292. Supervision of the Department of Health over Local Health Operations. – In cases of epidemics, pestilence, and other widespread public health dangers, the Minister of the MOH may, upon the direction of the Chief Minister and in consultation with the local government unit concerned, temporarily assume direct supervision and control over health operations in any local government unit for the duration of the emergency, but in no case exceeding a cumulative period of six (6) months. With the concurrence of the local government unit concerned, the period for such direct regional control and supervision may be further extended. ARTICLE 293. Creation of the Local Peace and Order Council. – There is hereby established in every province, city, and municipality a local peace and order council, pursuant to E.O. No. 309, series of 1988, as amended by E.O. No. 773, series of 2009. The local peace and order councils shall have the same composition and functions as those prescribed by the said executive order. In addition, local peace and order councils may create ad hoc bodies to settle disputes or ridos within their respective local government units. The body shall be composed of respected members of the community, such as traditional leaders, religious leaders, women, and other individuals whose involvement will increase the likelihood of settlement. ARTICLE 294. Creation of the Local Disaster Risk Reduction and Management Council. – There is hereby established in every province, city, and municipality a local disaster risk reduction and management council pursuant to R.A. No. 10121. The local disaster risk reduction management council shall have the same composition and functions as those prescribed by the said law and, as far as practicable, shall have at least forty percent (40%) women in its membership. ARTICLE 295. Regional Disaster Risk Reduction and Management Councils. – The regional disaster coordinating council shall henceforth be known as the Bangsamoro Disaster Risk Reduction Management Councils (BDRRMC). ARTICLE 296. Composition of the Local Disaster Risk Reduction Management Council. – The BDRRMC shall be headed by the Chief Minister as Chairperson, the Minister of Ministry of the Interior and Local Government (MILG) as Vice-Chairperson for Preparedness, the Minister of Ministry of Science and Technology (MOST) as Vice- Chairperson for Prevention and Mitigation, the Minister of Ministry of Social Services and Development (MSSD) as Vice-Chairperson for Response and the Director-General of the 224 | P a g e

Bangsamoro Planning and Development Authority (BPDA) as the Vice-Chairperson for Rehabilitation and Recovery. The Members of the BDRRMC shall be the following: 1. Minister, Ministry of Health; 2. Minister, Ministry of Public Works; 3. Minister, Ministry of Basic Higher and Technical Education; 4. Minister, Ministry of Agriculture, Fisheries, and Agrarian Reform; 5. Minister, Ministry of Trade, Investment and Tourism; 6. Minister, Ministry of Transportation and Communication; 7. Minister, Ministry of Labor and Employment; 8. Minister, Ministry of Budget and Finance; 9. Minister, Ministry of Housing and Human Settlement; 10. Minister, Ministry of Environment, Natural Resources and Energy; 11. Executive Director, Bureau of Public Information; 12. Executive Director, Technical Management Services – OCM 13. Executive Director, Philippine Statistic Authority 14. Region Director, Office of Civil Defense – BARMM 15. Regional Director, PRO-BARMM 16. Commander of EastMinCom and WestMinCom (AFP) 17. Provincial Governors of Basilan, Sulu, Tawi-Tawi, Maguindanao del Norte, Maguindanao del Sur, and Lanao del Sur 18. City Mayors of Cotabato, Lamitan and Marawi 19. Administrator of the SGADA 20. Three (3) Representative from the Civil Service Organization; and 21. Two (2) Representatives from the Private Sector. ARTICLE 297. Secretariat. – The Bangsamoro Rapid Emergency Action on Disaster Incidence (Bangsamoro-READI) shall serve as the Secretariat of the BDRRMC and served as executive office and operation center. ARTICLE 298. Functions and Responsibilities. – Except for the policy making function of the NDRRMC, the BDRRMC shall likewise carry out coordination, integration, supervision, monitoring and evaluation functions covering Regional Councils Member Ministries, Offices and Agencies (MOAs) and the Local Disaster Risk Reduction Management Councils (LDRRMCs) within their jurisdictions. The BDRRMC shall also be responsible in ensuring risk-sensitive regional development plans, and in case of emergencies, shall convene the different Ministries, Offices and Agencies (MOAs) and concern institutions and authorities. 1. The BDRRMC Chairperson may tap the facilities and resources of other government agencies and private sectors, for the protection of life and properties in pursuit of disaster risk reduction and management. 2. The BDRRMC shall constitute a technical working group composed of representatives of the member (MOAs) that shall coordinate and meet as often as 225 | P a g e

necessary to effectively manage and sustain regional efforts on disaster risk reduction and management. ARTICLE 299. Coordination with the Ministry of the Interior and Local Government (MILG). – MILG and Bangsamoro-READI shall coordinate with Ministers of the Bangsamoro Government, LGUs, and the National DRRMC on programs and activities pertaining to disasters. MILG shall further coordinate with Office of Civil Defense in monitoring and responding to displacements resulting from human-induced and natural-calamities within its territorial jurisdiction; All Provincial, City, Municipal and Barangay Disaster Risk Reduction and Management Officers shall submit reports to Bangsamoro-READI on occurrence of disaster/s in their areas. ARTICLE 300. Meetings. – The BDRRMC shall meet regularly every quarter on dates and place to be determined by the Regional Council. The Chairperson of the council may call for a special meeting as the need arises. The Bangsamoro-READI shall serve as secretariat of the BDRRMC. The council shall formulate internal rules for its meetings. ARTICLE 301. Operations Center. – The Bangsamoro-READI Emergency Operations Center shall serve as the Regional Operation Center and shall operate on a 24 hour basis. Every member agency (MOAs) of the BDRRMC shall establish its respective Emergency Operations Center (EOC), subject to exemptions granted by the Regional Council, and shall designate a focal officer for DRRM. ARTICLE 302. Existing Local Disaster Risk Reduction and Management Councils; Creation of Barangay Development Councils. The existing Provincial, City, and Municipal Disaster Coordinating Councils shall henceforth be known as the Provincial, City, Municipal Disaster Risk Reduction and Management Councils. The Barangay Disaster Coordinating Councils shall henceforth be known as the Barangay Disaster Risk Reduction and Management Committee. The Barangay Disaster Risk Reduction and Management Committee shall cease to exist and its powers and functions shall henceforth be assumed by the existing Barangay Development Councils (BDCs) which shall serve as the LDRRMCs in every barangay. ARTICLE 303. Composition of the Barangay Development Council. – As may be determined by the LDRRMC, it shall be composed of, but not limited to, the following: 1. The Local Chief Executive, chairperson; 2. The Local Planning and Development Officer, member; 3. The Head of the LDRRMO, member; 4. The Head of the Local Social Welfare and Development Office, member; 5. The Head of the Local Health Office, member; 6. The Head of the Local Agriculture Office, member; 7. The Head of Gender and Development Office, member; 8. The Head Local Engineering Office, member; 226 | P a g e

9. The Head of the Local Veterinary Office, member; 10. The Head of the Local Budget Office, member; 11. The Division Head/Superintendent of School/District Supervisor of the MBHTE, member; 12. The Highest-ranking officer of the Armed Forces of the Philippines (AFP) assigned in the area, member; 13. The Provincial/City Director/Component City/Municipal Chief of the Philippine National Police (PNP), member; 14. The Provincial Director/City/Municipal Fire Marshall of the Bureau of Fire Protection (BFP), member; 15. The president of the Liga ng mga Barangay, member; 16. The Philippine Red Cross (PRC), member; 17. Four (4) accredited CSOs, member; 18. One (1) private sector representative, member; 19. LDRRMC is encouraged to include the following as its members: 20. The Provincial Director/City/Municipal Officer of the MILG 21. The Provincial Director/City/Municipal Officer of the MENRE 22. The appropriate official of the Philippine Coast Guard or Forest Guard in the locality, where applicable; 23. A Representative of the Sanggunian. ARTICLE 304. Functions of the Barangay Development Council. – The LDRRMCs shall have the following functions: 1. Approve, monitor and evaluate the implementation of the LDRRMPs and annually review, test and develop the plan consistent with other national and local planning programs; 2. Ensure the integration of disaster risk reduction and climate change adaptation into local development plans, programs and budgets as a strategy in sustainable development and poverty reduction; 3. Recommend the implementation of forced or pre-emptive evacuation of local resident, if necessary; and 4. Convene the local council as provided by the Act and these Rules. ARTICLE 305. Meetings; Quorum. – The meetings of the Local DRRMCs shall be held once every three (3) months on dates and place to be determined by the body. The Chairperson of the Local DRRMC may call for a special meeting as he/she may deem necessary. The Local DRRMCs shall promulgate their respective internal rules for their meetings. The Local Disaster Risk Reduction and Management Officer (LDRRMO) shall serve as the Secretariat. ARTICLE 306. Operations Center. – The LDRRMC shall establish an operation facility on a 24-hour basis, to be known as the Local Disaster Risk Reduction and Management Operation Center. 227 | P a g e

ARTICLE 307. Establishment of Other Local Councils. – There shall also be established and organized in every province, city, and municipality, and as far as practicable, in the barangay, the following local councils pursuant to applicable national and regional laws and the provisions of the Code: 1. Council for the Protection of Children; 2. Anti-Drug Abuse Council; 3. Youth Development Council; 4. Women’s Development Council; 5. Culture and Arts Council; 6. Council for the Elderly; 7. Council for Persons with Disabilities (PWDs); and, 8. Council for Internally Displaced Persons (IDPs). Provided, That for the establishment of a women’s development council, the composition, functions, and other matters of its organization shall be provided in a law to be enacted by the Parliament on gender and development. Provided, further, That for the establishment of a council for Internally Displaced Persons (IDPs), the composition, functions, and other matters on its organization shall be provided in a law to be enacted by the Parliament on the rights of IDPs. ARTICLE 308. Establishment of Autonomous Special Economic Zones. – The establishment by law of autonomous special economic zones in selected areas of the BARMM shall be subject to concurrence by the local government units included therein. RULE XXVII NATIONAL-LOCAL GOVERNMENT RELATIONS ARTICLE 309. Relations with Philippine National Police. – The extent of operational supervision and control of local chief executives over the police force, fire protection unit, and jail management personnel assigned in their respective jurisdiction shall be governed by the provisions of RA 6975, otherwise known as The Department of the Interior and Local Government Act of 1990, and the rules and regulations issued pursuant thereto (Annex B), as well as the Bangsamoro Organic Law. RULE XXVIII INTER-LOCAL GOVERNMENT RELATIONS ARTICLE 310. Provincial Relations with Component Cities and Municipalities. – 1. The province, through its governor, shall exercise supervisory authority over component cities and municipalities within its territorial jurisdiction to ensure 228 | P a g e

that they act within the scope of their prescribed powers and functions. Highly- urbanized cities and independent component cities shall be independent of the province. The scope of supervision by the province over component cities and municipalities shall include, but not limited to, the following: A. The governor shall review executive orders issued by the mayor of the component city or municipality, subject to the concurrence of the sangguniang panlalawigan, except as otherwise provided under the Constitution and special statutes. If the governor and the sangguniang panlalawigan fail to act on said executive orders within thirty (30) days from receipt thereof, the same shall be deemed consistent with law and therefore valid. B. The sangguniang panlalawigan shall review all approved city or municipal ordinances and resolutions approving the development plans and public investment programs formulated by the city or municipal development councils. C. The sangguniang panlalawigan shall review the ordinance authorizing annual or supplemental appropriations of component cities and municipalities in the same manner and within the same period prescribed for the review of other ordinances of the LGU. D. The governor shall visit component cities and municipalities of the province at least once every six (6) months to fully understand their problems and conditions, listen and give appropriate counsel to local officials and inhabitants, inform the officials and inhabitants of component cities and municipalities of general laws and ordinances which especially concern them, and conduct visits and inspections to the end that the governance of the province shall improve the quality of life of the inhabitants. 2. The governor shall coordinate plans, measures, and developmental activities with component cities and municipalities as well as NGAs concerned to: A. Formulate peace and order plan of the province in coordination with mayors of component cities and municipalities and the National Police Commission; B. Adopt adequate measures to safeguard and conserve land, mineral, marine, forest, and other resources of the province, in coordination with mayors of component cities and municipalities; C. Coordinate efforts of component cities and municipalities in the national or regional palaro or sports development activities; and D. Call conventions, conferences, seminars, or meetings of any elective and appointive officials of the province and component cities and municipalities. E. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction shall be shared by the province, municipality, and barangay in the manner prescribed in Rule XXXI of these Rules. 229 | P a g e

F. The province shall share its collections from the tax on sand, gravel, and other quarry resources with its component city and municipality, and the barangay where said resources are extracted. ARTICLE 311. General Supervision of Cities and Municipalities over Barangays. – 1. The city and municipality, through the city and municipal mayor concerned, shall exercise supervisory authority over every barangay in their respective territorial jurisdictions to ensure that they act within the scope of their assigned powers and functions. The scope of supervision by the city and municipality over their barangays shall include, but not limited to, the following: A. The city or municipal mayor shall review all executive orders promulgated by the punong barangay within his jurisdiction, subject to the concurrence of the sangguniang panlungsod or sangguniang bayan, except as otherwise provided under the Constitution and special statutes. B. The sangguniang panlungsod or sangguniang bayan concerned shall review all barangay ordinances to determine whether or not such ordinances are consistent with law. C. The city or municipal mayor shall visit and inspect his barangays at least once every six (6) months to fully understand the problems and conditions therein, listen and give appropriate counsel to barangay officials and inhabitants, and inform them of general laws and ordinances which especially concern them, and conduct visits and inspections to the end that the governance of the city or municipality will improve the quality of life of the inhabitants. D. Cities or municipalities shall provide an annual aid of not less than One Thousand Pesos (Php 1,000.00) per barangay. E. Cities or municipalities shall coordinate with their barangays in the adoption of complementary development plans and programs for a more effective solution of problems or concerns affecting the LGU. F. The sangguniang panlungsod or the sangguniang bayan shall provide for group insurance or additional insurance coverage for barangay officials, including members of barangay tanod brigades and other service units, with public or private insurance companies when finances of the city or municipality allow said coverage. G. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at public auction by the city or municipality shall be shared with their barangays in the manner prescribed under these Rules. ARTICLE 312. Submission of Municipal Questions to the Provincial Legal Officer or Prosecutor. – In the absence of a municipal legal officer, the municipal government may secure the opinion of the provincial legal officer or, in the absence of the latter, that of the provincial prosecutor on any legal question affecting the municipality. 230 | P a g e

ARTICLE 313. Inter-Local Government Loans, Grants, Subsidies, and Other Cooperative Undertakings. – 1. Provinces, cities, and municipalities may, upon approval of a majority of all members of the sanggunian concerned and in amounts not exceeding their surplus funds, extend loans, grants, or subsidies to other constituent LGUs under such terms and conditions as may be agreed upon by the contracting parties. 2. Constituent LGUs may, through appropriate ordinances, group themselves, consolidate or coordinate their efforts, sources, and resources for purposes commonly beneficial to them. In support of such undertakings, constituent LGUs may, upon approval by the sanggunian concerned after public hearing conducted for the purpose, contribute funds, real estate, equipment, and other kinds of property and appoint or assign personnel under such terms and conditions as may be agreed upon by the participating constituent LGUs through a Memorandum of Agreement. 3. Constituent LGUs may, upon approval of their respective sanggunians, jointly or severally contract loans, credits and other forms of indebtedness for purposes mutually beneficial to them. 4. The procedures in contracting inter-local government loans, credits and other forms of indebtedness as well as other cooperative undertakings are as follows: (d) The local chief executive, in consultation with the local development council (LDC), shall identify the programs, projects, and activities that may be considered. (e) The local chief executive shall negotiate with the prospective constituent LGU partner or partners on the terms and conditions of the agreement to be embodied in a Memorandum of Agreement. (f) The local chief executives concerned may organize a team to negotiate the terms and conditions of the joint loan. The final terms and conditions shall be subject to the approval of the said local chief executives. (g) The local chief executives concerned shall submit the Memorandum of Agreement to their respective sanggunians for approval and authority to enter into inter-local government cooperative undertaking or joint loan or credit. In the case of cooperative undertakings, the sanggunian shall conduct as many public hearings as may be required to obtain the views and opinions of the affected sectors. (h) The loan agreement shall be signed jointly by the local chief executives concerned. 231 | P a g e

(i) Within ten (10) days from signing of the loan agreement, the local chief executives concerned shall formally submit a copy of the approved loan agreement to their respective sanggunians. RULE XXIX NON-GOVERNMENT PARTICIPATION AND EMPOWERMENT IN GOVERNANCE ARTICLE 314. Role of People’s Organizations, Non-Governmental Organizations, and the Private Sector. – Constituent LGUs shall promote the establishment and operation of independent people's organizations, NGOs, and the private sector, to make them active partners in the pursuit of local autonomy. For this purpose, people's organizations, NGOs, and the private sector shall be directly involved in the following plans, programs, projects, or activities of constituent LGUs: 1. Local special bodies; 2. Delivery of basic services and facilities; 3. Joint ventures and cooperative programs or undertakings; 4. Financial and other forms of assistance; 5. Preferential treatment for organizations and cooperatives of marginal fishermen; 6. Preferential treatment for cooperatives development; and 7. Financing, construction, maintenance, operation, and management of infrastructure projects. ARTICLE 315. Financial and Other Forms of Assistance for People’s Organizations, Non-Government Organizations. – A constituent LGU may, through its local chief executive and with the concurrence of the sanggunian concerned, provide assistance, financial or otherwise, to people's organizations or NGOs for economic, socially- oriented, environmental, or cultural projects to be implemented within its territorial jurisdiction. A constituent LGU may likewise grant tax exemptions, tax relief and other tax incentives to the said organizations as provided in these Rules. ARTICLE 316. Preferential Treatment for Cooperatives. – Upon approval by a majority vote of all its members, the sangguniang panlungsod or sangguniang bayan may grant a franchise to any person, partnership, corporation, or cooperative to establish, construct, operate and maintain ferries, wharves, markets or slaughterhouses, or such other similar activities within the city or municipality as may be allowed by applicable laws. Cooperatives shall be given preference in the grant of franchises as contemplated in this Section. ARTICLE 317. Preferential Treatment for Organizations and Cooperatives of Marginal Fishermen. – 1. The duly registered organizations and cooperatives of marginal fishermen shall have preferential right in the grant by the sanggunian to erect fish corrals, oyster, 232 | P a g e

mussel or aquatic beds or bangus fry areas, within a definite zone of the municipal waters. 2. The sanggunian may grant the privilege to gather, take or catch bangus fry, prawn fry or kawagkawag or fry of other species and fish from the municipal waters by nets, traps or other fishing gears to marginal fishermen free of any rental, fee, charge, or any other imposition whatsoever. ARTICLE 318. Procedures and Guidelines for Selection of Representatives of People’s Organizations, Non-Governmental Organizations, and the Private Sector in Local Special Bodies. – 1. Call for application — Within thirty (30) days from the approval of these Rules and thereafter, within thirty (30) days from the organization of the newly elected sanggunian, each sanggunian concerned shall call all community-based people's organizations or NGOs, including business and professional groups, and other similar aggrupations to apply with the LGU concerned for accreditation for membership in the local special bodies. The application shall include a duly approved board resolution of the people's organizations, NGOs or the private sector concerned, certificate of registration, list of officers, accomplishments, and financial data of the organization; 2. Accreditation — The sanggunian concerned shall accredit the organizations based on the following criteria: (e) Registration with either the Securities and Exchange Commission, Cooperatives Development Authority, Department of Labor and Employment, Department of Social Welfare and Development, or any recognized NGA that accredits people's organizations, NGOs, or the private sector. If not formally registered, the said organizations may be recognized by the sanggunian for purposes only of meeting the minimum requirements for membership of such organizations in local special bodies; (f) Organizational purpose and objectives include community organization and development, institution-building, local enterprise development, livelihood development, capability-building, and similar developmental objectives and considerations; (g) Community-based with project development and implementation track record of at least one (1) year; (h) Reliability as evidenced by the preparation of annual reports and conduct of annual meetings duly certified by the board secretary of the organization; and 233 | P a g e

In the case of PBACs, the organization or any of its members shall have no conflict of interest in the awarding of infrastructure or other projects. 3. Completion of the accreditation process — The sanggunian shall complete the accreditation process within sixty (60) days from the promulgation of these Rules or within the same period from the organization of the newly elected sanggunian. 4. Meeting to choose representatives of people's organizations, NGOs, or the private sector — Within fifteen (15) days after the accreditation process, the DILG field officer assigned in the constituent LGU shall call all accredited people's organizations, NGOs, or the private sector to a meeting where these organizations shall choose from among themselves which people's organizations, NGOs or private sector will be represented in the local special bodies. The selected people's organizations, NGOs or private sector shall then designate their principal and alternate representatives who are residents of the constituent LGU concerned. In no case shall an organization or a representative thereof be a member of more than one local special body within a province, city, or municipality. 5. Term of office of selected representatives — The term of office of a selected representative shall be coterminous with that of the local chief executive concerned. Should a vacancy arise, the selected people's organizations, NGOs, or the private sector shall designate a replacement for the unexpired term. ARTICLE 319. Joint Ventures and Cooperative Programs or Undertakings. – Constituent LGUs may enter into joint ventures and such other cooperative arrangements with people's organizations, NGOs or the private sector, to engage in the delivery of certain basic services; capability-building and livelihood projects; develop local enterprises designed to improve productivity and income; diversify agriculture; spur rural industrialization; promote ecological balance; and enhance the economic and social well-being of the people. ARTICLE 320. Delivery of Basic Services and Facilities by the Private Sector. – Constituent LGUs may, by ordinance, sell, lease, encumber, or otherwise dispose of public economic enterprises owned by them in their proprietary capacity to the private sector to ensure their active participation in local governance. ARTICLE 321. Financing, Construction, Maintenance, Operation, and Management of Infrastructure Projects by the Private Sector. – Constituent LGUs may enter into a contract with any duly pre-qualified individual contractor for the financing, construction, operation, and maintenance of any financially viable infrastructure facilities, under the build-operate-and-transfer (B-O-T) agreement, subject to the applicable provisions of RA 6957 and other national or regional laws authorizing the financing, construction, operation, and maintenance of infrastructure projects by the private sector and the rules and regulations issued thereunder and such other terms and conditions as may be agreed upon by the contracting parties. 234 | P a g e

RULE XXX LOCAL INITIATIVE AND REFERENDUM ARTICLE 322. Power of the Local Initiative. – The power of local initiative and referendum may be exercised by all registered voters of the provinces, cities, municipalities, and barangays. ARTICLE 323. Procedure of the Local Initiative. – 1. Not less than one thousand (1,000) registered voters in case of provinces and cities, one hundred (100) in case of municipalities, and fifty (50) in the case of barangays, may file a petition with the sanggunian concerned proposing the adoption, enactment, repeal, or amendment of an ordinance. 2. If no favorable action thereon is taken by the sanggunian concerned within thirty (30) days from its presentation, the proponents, through their duly authorized and registered representatives, may invoke their power of initiative, giving notice thereof to the sanggunian concerned. 3. The proposition shall be numbered serially starting from Roman numeral one (I). The COMELEC, through the BEO, shall extend assistance in the formulation of the proposition. 4. Two (2) or more propositions may be submitted in an initiative. 5. Proponents shall have ninety (90) days in the case of provinces and cities, sixty (60) days in the case of municipalities, and thirty (30) days in the case of barangays, from notice mentioned in paragraph 2 hereof to collect the required number of signatures. 6. The petition shall be signed before the election registrar, or his/her designated representatives, in the presence of a representative of the proponent, and a representative of the sanggunian concerned in a public place in the local government unit, as the case may be. Stations for collecting signatures may be established in as many places as may be warranted. 7. Upon the lapse of the period herein provided, the COMELEC, through the BEO, shall certify as to whether or not the required number of signatures has been obtained. Failure to obtain the required number defeats the proposition. ARTICLE 324. Effectivity of Local Propositions. – If the proposition is approved by a majority of the votes cast, it shall take effect fifteen (15) days after certification by the COMELEC as if affirmative action thereon had been made by the sanggunian and local chief executive concerned. If it fails to obtain said number of votes, the proposition is considered defeated. 235 | P a g e

ARTICLE 325. Limitations on Local Initiatives. – 1. The power of local initiative shall not be exercised more than once a year. 2. Initiative shall extend only to subjects or matters which are within the legal powers of the sanggunians to enact. 3. If at any time before the initiative is held, the sanggunian concerned adopts in to the proposition presented and the local chief executive approves the same, the initiative shall be canceled. However, those against such action may, if they so desire, apply for initiative in the manner herein provided. ARTICLE 326. Limitations Upon the Sanggunian. – Any proposition or ordinance approved through the system of initiative and referendum as herein provided shall not be repealed, modified, or amended by the sanggunian concerned within six (6) months from the date of the approval thereof, and may be amended, modified or repealed by the sanggunian within three (3) years thereafter by a vote of three-fourths (3/4) of all its members: Provided, That in case of barangays, the period shall be eighteen (18) months after the approval thereof. ARTICLE 327. Local Referendum Defined. – Local referendum is the legal process whereby the registered voters of the local government units may approve, amend, or reject any ordinance enacted by the sanggunian. The local referendum shall be held under the control and direction of the COMELEC through the BEO within sixty (60) days in the case of provinces and cities, forty-five (45) days in the case of municipalities, and thirty (30) days in the case of barangays. The COMELEC, through the BEO, shall certify and proclaim the results of the said referendum. ARTICLE 328. Procedure for Local Referendum. – The local referendum shall be held under the control and direction of the COMELEC through the BEO within sixty (60) days in the case of provinces and cities, forty-five (45) days in the case of municipalities, and thirty (30) days in the case of barangays. The COMELEC through the BEO shall certify and proclaim the results of the said referendum. ARTICLE 329. Authority of the Courts. – Nothing in this Chapter shall prevent or preclude the proper courts from declaring null and void any proposition approved pursuant to this Chapter for violation of the Constitution or want of capacity of the sanggunian concerned to enact the said measure. RULE XXXI LEAGUES ARTICLE 330. Purpose of Liga ng mga Barangay sa Bangsamoro. – There shall be an organization of all barangays in the BARMM to be known as the Liga ng mga Barangay sa Bangsamoro, hereinafter “liga”, for the primary purpose of determining the representation of the liga in the sanggunians and for ventilating, articulating, and 236 | P a g e

crystallizing issues affecting barangay government administration and securing, through proper and legal means, solutions thereto. ARTICLE 331. Representation, Chapters, and Regional Liga. – Every barangay shall be represented in said liga by the punong barangay, or in his/her absence or incapacity, by a sanggunian member duly elected for the purpose among its members, who shall attend all meetings or deliberations called by the different chapters of the liga. The liga shall have chapters at the municipal, city, provincial, and regional levels. The municipal and city chapters of the liga shall be composed of the barangay representatives of municipal and city barangays respectively. The duly elected presidents of component municipal and city chapters shall constitute the provincial chapter. The duly elected presidents of independent component cities, highly-urbanized cities, and provincial chapters shall constitute the regional or Bangsamoro chapter. The regional or Bangsamoro chapter shall become part of the National Liga ng mga Barangay, as provided in R.A. No. 7160. ARTICLE 332. Organization. – The liga at the municipal, city, provincial, and regional levels shall directly elect a president, a vice president, and five (5) members of the board of directors. The board shall appoint its secretary and treasurer and create such other positions as it may deem necessary for the management of the chapter. A secretary- general shall be elected from among the members of the regional or Bangsamoro liga and shall be charged with the overall operation of the liga at the regional level. The board shall coordinate the activities of the chapters of the liga. ARTICLE 333. Ex Officio Membership in Sanggunians. – The duly elected presidents of the liga at the municipal, city, and provincial levels shall serve as ex officio members of the sangguniang bayan, sangguniang panlungsod, sangguniang panlalawigan, respectively. They shall serve as such only during their term of office as presidents of the liga chapters, which, in no case, shall be beyond the term of office of the sanggunian concerned. The duly elected president of the liga at the regional level shall be an ex officio member representing the barangays in regional bodies requiring the participation of barangay officials or of the liga ng barangays. ARTICLE 334. Powers, Functions, and Duties of the Liga ng mga Barangay. – The liga shall: 1. Give priority to programs designed for the total development of the barangays and in consonance with the policies, programs, and projects of the Bangsamoro and national governments; 2. Assist in the education of barangay residents for people’s participation in lo cal government administration in order to promote united and concerted action to achieve region- or country-wide development goals; 3. Supplement the efforts of government in creating gainful employment within the barangay; 237 | P a g e

4. Adopt measures to promote the welfare of barangay officials; 5. Serve as a forum of the barangays in order to forge linkages with government and non-governmental organizations, and thereby promote the social, economic and political well-being of the barangays; 6. Each barangay league must submit to the office of the MILG a quarterly written report of their meetings and activities, including some recommendations for effective delivery of public services and for good governance. The liga may also, at any time, submit to the MILG a report, in written or electronic form, on problems they have observed in the implementation of government projects within their territorial jurisdiction and/or the acts/performance of any government officials within their territorial jurisdiction; and 7. Exercise such other powers, and perform such other duties and functions which will bring about stronger ties between barangays and promote the welfare of the barangay inhabitants. ARTICLE 335. Purpose of the League of Municipalities – There shall be an organization of all municipalities in the Bangsamoro to be known as League of Municipalities in the Bangsamoro for the primary purpose of ventilating, articulating, and crystallizing issues affecting municipal government administration, and securing, through proper and legal means, solutions thereto. The league shall form provincial chapters composed of the league presidents for all component municipalities of the province. The league shall form a regional chapter composed of the league presidents for all provincial chapters. The regional league shall affiliate with and form part of the league of municipalities at the national level, as provided in R.A. No. 7160. ARTICLE 336. Representation. – Every municipality shall be represented in the league by the municipal mayor or in his/her absence, by the vice mayor or a sanggunian member duly elected for the purpose by the members, who shall attend all meetings and participate in the deliberations of the league. ARTICLE 337. Powers, Functions, and Duties of the League of Municipalities. – The league of municipalities shall: 1. Assist the Bangsamoro and national governments in the formulation and implementation of the policies, programs, and projects affecting municipalities as a whole; 2. Promote local autonomy at the municipal level; 3. Adopt measures for the promotion of the welfare of all municipalities and its officials and employees; 238 | P a g e

4. Encourage people’s participation in local government administration in order to promote united and concerted action for the attainment of region- and countrywide development goals; 5. Supplement the efforts of the Bangsamoro and national governments in cre ating opportunities for gainful employment within the municipalities; 6. Give priority to programs designed for the total development of the municipalities in consonance with the policies, programs, and projects of the Bangsamoro and national governments; 7. Submit to the MILG a quarterly written report of their meetings and activities, including some recommendations for the effective delivery of public services and for good governance. The league may also, at any time, submit to the MILG a report, written or electronic form, on problems they have observed in the implementation of government projects within their territorial jurisdiction and/or the acts/performance of any government official within their territorial jurisdiction; 8. Serve as a forum for crystallizing and expressing ideas, seeking the necessary assistance of the Bangsamoro and national governments, and providing the private sector avenues for cooperation in the promotion of the welfare of the municipalities; 9. Represent the municipalities in provincial and regional bodies in the BARMM, requiring the participation of municipal governments or of the league of municipalities; and 10. Exercise such other powers, and perform such other duties and functions as the league may prescribe for the welfare of the municipalities. ARTICLE 338. Purpose of the League of Cities. – There shall be an organization of all cities in the BARMM to be known as the Bangsamoro League of Cities for the primary purpose of ventilating, articulating, and crystallizing issues affecting city government administration, and securing, through proper and legal means, solutions thereto. The league shall affiliate with and form part of the national league, as provided in R.A. No. 7160. ARTICLE 339. Representation. – Every city shall be represented in the league by the city mayor or in his/her absence, by the city vice mayor or a sanggunian member duly elected for the purpose by the members, who shall attend all meetings and participate in the deliberations of the league. ARTICLE 340. Powers, Functions, and Duties of the League of Cities. – The league of cities shall: 239 | P a g e

1. Assist the Bangsamoro and national governments in the formulation and implementation of the policies, programs and projects affecting cities as a whole; 2. Promote local autonomy at the city level; 3. Adopt measures for the promotion of the welfare of all cities, its officials, and employees; 4. Encourage people’s participation in local government administration in order to promote united and concerted action for the attainment of region- and country- wide development goals; 5. Supplement the efforts of Bangsamoro and national governments in creating opportunities for gainful employment in the cities; 6. Give priority to programs designed for the total development of cities in consonance with the policies, programs, and projects of the Bangsamoro and national governments; 7. Serve as a forum for crystallizing and expressing ideas, seeking the necessary assistance of the Bangsamoro and national governments and providing the private sector avenues for cooperation in the promotion of the welfare of the cities; 8. Submit to the MILG a quarterly written report of their meetings and activities, including some recommendations for the effective delivery of public services and for good governance. The league may also, at any time, submit a report to the MILG, written or electronic form, on problems they have observed in the implementation of government projects and/or the acts/performance of any government official within their territorial jurisdiction; 9. Represent the cities in provincial and regional bodies in the Bangsamoro region requiring the participation of city governments or of the league of cities; and 10. Exercise such other powers, and perform such other duties and functions as the league may prescribe for the welfare of the cities. ARTICLE 341. Purpose of the League of Provinces. – There shall be an organization of all provinces in the Bangsamoro to be known as the Bangsamoro League of Provinces for the primary purpose of ventilating, articulating, and crystallizing issues affecting provincial government administration and securing, through proper and legal means, solutions thereto. The league shall affiliate with and form part of the national league, as provided in R.A. No. 7160. 240 | P a g e

ARTICLE 342. Representation. – Every province shall be represented in the league by the provincial governor or, in his/her absence, by the provincial vice governor or a sanggunian member duly elected for the purpose by the members, who shall attend all meetings and participate in the deliberations of the league. ARTICLE 343. Powers, Functions, and Duties of the League of Provinces. – The league of provinces shall: 1. Assist the Bangsamoro and national governments in the formulation and implementation of the policies, programs, and projects affecting provinces as a whole; 2. Promote local autonomy at the provincial level; 3. Adopt measures for the promotion of the welfare of all provinces, its officials, and employees; 4. Encourage people’s participation in local government administration in order to promote united and concerted action for the attainment of region- and country- wide development goals; 5. Supplement the efforts of the Bangsamoro and national governments in cre ating opportunities for gainful employment within the province; 6. Give priority to programs designed for the total development of the provinc es in consonance with the policies, programs, and projects of the Bangsamoro and national governments; 7. Serve as a forum for crystallizing and expressing ideas, seeking the necessary assistance of the Bangsamoro and national governments and providing the private sector avenues for cooperation in the promotion of the welfare of the provinces; 8. Submit to the MILG a quarterly written report of their meetings and activities including some recommendations for effective delivery of public services and for good governance; The league, at any time, may also submit to the MILG a report, written or electronic form, on problems they have observed in the implementation of government projects and/or the acts/performance of any government official within their territorial jurisdiction; 9. Represent the provinces in regional bodies in the BARMM, requiring the participation of provincial governments or of the league of provinces; and 10. Exercise such other powers, and perform such other duties and functions as the league may prescribe for the welfare of the provinces. ARTICLE 344. Leagues and Federations of Bangsamoro Local Elective Officials. – 241 | P a g e

1. Vice governors, vice mayors, sanggunian members of barangays, municipalit ies, component cities, highly-urbanized cities and provinces, and other local elective officials of local government units may form their respective leagues or federation, subject to applicable provisions of this Rule and pertinent provisions of the Code. 2. Sanggunian members of component cities and municipalities in the Bangsamoro shall form a provincial federation and elect a board of directors and a set of officers headed by the president. The duly elected president of the provincial federation of sanggunian members of component cities and municipalities shall be an ex-officio member of the sangguniang panlalawigan concerned and shall serve as such only during his/her term of office as president of the provincial federation of sanggunian members of component cities and municipalities, which in no case, shall be beyond the term of office of the sangguniang panlalawigan concerned. RULE XXXII COMMON PROVISIONS AMONG LEAGUES ARTICLE 345. Funding. – 1. All leagues shall derive its funds from contributions of member local government units and from fund-raising projects and activities without the necessity of securing permits therefor: Provided, That the proceeds from said fund-raising projects and activities shall be used primarily to fund the projects for which the said proceeds have been raised, subject to the pertinent provision of the Code and the pertinent provisions of the omnibus election code, as amended. 2. All funds of leagues shall be deposited as trust funds with its treasurer, and shall be disbursed in accordance with the board of director’s resolutions, subject to pertinent accounting and auditing rules and regulations: Provided, That the treasurer shall be bonded in an amount to be determined by the board of directors. The funds of a chapter shall be deposited as chapter funds and that of the regional or Bangsamoro league as regional funds. 3. The municipal, city, provincial, and regional governments may provide augmentation to the funds of the leagues in support of their activities. ARTICLE 346. Organizational Structure. – To ensure the effective and efficient administration, the leagues for municipalities, cities, and provinces shall elect chapter and regional level boards of directors and a set of officers headed by the president. The board of directors on the chapter or regional level may create such other positions as may be deemed necessary for the management of the chapters and of the regional league. 242 | P a g e

ARTICLE 347. Constitution and By-Laws. – All other matters not herein otherwise provided for affecting the internal organization of the leagues of local government units shall be governed by their respective constitution and by-laws which are hereby made suppletory to the provision of this chapter: Provided, That said constitution and by-laws shall always conform to the provisions of the constitution and existing regional and national laws. ARTICLE 348. Elections and Other Activities. – The MILG shall issue the necessary guidelines, rules, and regulations to implement the provisions of this Rule. It shall oversee the election of the officers of the liga, leagues, and its different chapters at the municipal, city, provincial, and regional levels. The MILG shall coordinate and cooperate with the DILG and the national chapters of the different leagues for the recognition of the leagues formed and the officers elected under this title as the exclusive and official leagues for the Bangsamoro constituent local government unit. ARTICLE 349. Non-Diminution of Rights, Privileges, and Prerogatives of the Leagues. – Nothing herein shall be understood to diminish the rights, privileges, and prerogatives already enjoyed by liga and league members and officers in the BARMM as such, between and among themselves, and in relation to the chapters outside of the region including the national chapter. ARTICLE 350. Transition for Existing Leagues. – The existing composition and officers of the liga and leagues in the BARMM shall continue to exist and hold office until the expiration of their term. RULE XXXIII OTHER PROVISIONS APPLICABLE TO LOCAL GOVERNMENT UNITS ARTICLE 351. Local Public Holidays. – 1. The LGUs may recommend the declaration of the founding anniversary of their locality as working or non-working public holiday through a resolution duly approved by the sanggunian concerned. 2. The resolution shall be considered duly approved by the sanggunian concerned upon a two-thirds (2/3) qualified majority votes. 3. The duly approved resolution shall be endorsed by the local chief executives to the Chief Minister through the MILG. The MILG shall then endorse the same to the Chief Minister upon showing that the LGU has consulted with the following MOAs by presenting certifications: (d) BCPCH; (e) Ministry of Labor and Employment (MOLE); and (f) Local historical associations, if any. 243 | P a g e

7. Upon proclamation of the local public holiday by the Chief Minister, the LGU shall adopt the same through an ordinance. ARTICLE 352. Beginning of Corporate Existence. – When a new LGU is created, its corporate existence shall commence upon the election and qualification of its chief executive and a majority of the members of its Sanggunian or upon their appointments made by the Chief Minister, unless some other time is fixed therefore by the law or ordinance creating it. ARTICLE 353. Corporate Powers. - Every LGU, as a corporate entity, shall exercise the following powers: 1. To have continuous succession in its corporate name; 2. To sue and be sued; 3. To have and use a corporate seal; 4. To acquire and convey real or personal property; 5. To enter into contracts; and 6. To exercise such other powers as are granted to corporations subject to the limitations provided under the Code and other applicable laws. ARTICLE 354. How Corporate Power is Exercised. – 1. Unless otherwise provided in the Code, no contract may be entered into by the local chief executive on behalf of an LGU without prior authorization by the sanggunian. A legible copy of such contract shall be posted at a conspicuous place in the provincial capitol, or in the city, municipal, or barangay hall. 2. LGUs shall enjoy full autonomy in the exercise of their proprietary functions and in the management of their economic enterprises, subject to the limitations provided in the Code and other applicable laws. 3. An LGU shall duly register in its name all its acquired real property and shall notify the Commission on Audit (COA) of such registration. ARTICLE 355. Corporate Seal. - LGUs may modify, change, or continue using their existing corporate seals. Newly established LGUs or those without corporate seals may create their own corporate seals in consultation with Bangsamoro Commission for the Preservation of Cultural Heritage (BCPCH), and shall register such seals with MILG. Any change of corporate seal shall also be registered with MILG. ARTICLE 356. Authority to Negotiate and Secure Grants. - Local chief executives may, upon authority of the sanggunian, negotiate and secure financial grants or donations in 244 | P a g e

kind, in support of the basic services and facilities enumerated under Articles 27,118,130, and 143 of these Rules, from local or foreign assistance agencies without necessity of securing clearance, or approval therefore from any ministry, office or agency (MOA) of the Bangsamoro Government or from any higher LGU. ARTICLE 357. Monitoring System. - Within thirty (30) days after the approval of these Rules, the BEDC shall, in coordination with MILG and other MOAs concerned, design and formulate a clearing and monitoring system to: 1. Assist LGUs and the granting institutions in the expeditious submission and approval of project proposals, respectively; 2. Assist LGUs and the granting institutions in the monitoring of project status and progress; 3. Ensure the granting institutions that no project shall be doubly funded by other institutions; and 4. Ensure submission of satisfactory project status reports to the granting institutions in compliance with grant agreements. ARTICLE 358. Directory and Quarterly Information. – 1. The BEDC shall annually provide a directory of all local and foreign granting institutions which shall contain the thrusts and priorities of such institutions and guidelines on application for grants as well as other relevant information. 2. The BEDC and all other MOAs concerned shall provide quarterly information to all LGUs on unutilized balances of granting institutions. ARTICLE 359. Report. - The local chief executive shall, within thirty (30) days upon approval of the grant agreement or deed of donation, report the nature, amount, and terms of such assistance to the OCM, through the MILG. RULE XXXIV GOVERNMENT CENTERS ARTICLE 360. Creation of Government Centers. – 1. Every province, city, and municipality shall endeavor to establish a government center where offices, agencies, or branches of the National and Regional Government, LGUs, or GOCCs may, as far as practicable, be located. 2. The LGU shall consider existing facilities of national, regional, and local agencies and offices and those of MOAs in designating such government centers. 245 | P a g e

3. The National and Regional Government, LGU, or GOCC concerned shall bear the expenses for the construction of its buildings and facilities in the government center. 4. The approval of the Sanggunian concerned in the construction of buildings in the government centers shall conform with the overall physical and architectural plans and motifs of the government center, as approved by the Sanggunian concerned. ARTICLE 361. Selection of Local Government Sites, Offices, and Facilities. – 1. A law or ordinance shall be issued to create or merge local government units which specifies the seat of government from where the governmental and corporate services of the concerned LGU shall be delivered. 2. The following shall be taken into account in selecting the site for the seat of government of an LGU: (f) Historical Significance; (g) Geographical centrality; (h) Accessibility; (i) Availability of transportation and communication facilities; (j) Drainage and sanitation; (k) Development and economic progress, and (l) Other relevant considerations. 3. In the case of a province, the site shall be within its capital town or city. ARTICLE 362. Transfer of Local Government Sites, Offices, and Facilities. – 1. When subsequent to the establishment of the government site conditions and developments in the LGU have significantly changed, the sanggunian may, after public hearing and by a vote of two-thirds (2/3) of all its members, transfer the government site to a location best suited to its present needs. 2. No transfer shall be made outside the territorial jurisdiction of the LGU concerned. 3. Any transfer of seat of government shall not be done more than once every twenty (20) years, and without prior authorization from the Office of the Chief Minister (OCM), through MILG. 4. The old site, together with the improvements thereon, may be disposed of by sale or lease or converted to such other use as the sanggunian may deem beneficial to the LGU and its inhabitants. 246 | P a g e

5. Local government offices and facilities shall not be transferred, relocated, or converted to other uses unless public hearings are first conducted for the purpose and the concurrence of the majority of all the members of the sanggunian concerned is obtained. RULE XXXV NAMING OF LOCAL GOVERNMENT UNITS, PUBLIC PLACES, STREETS, AND STRUCTURES ARTICLE 363. Naming of Local Government Units and Public Places, Streets and Structures. – The Bangsamoro Parliament or the sangguniang panlalawigan, in consultation with the Bangsamoro Commission for the Preservation of Cultural Heritage (BCPCH), may name or change the name of the following within its territorial jurisdiction: 1. Component cities and municipalities, upon the recommendation of the sangguniang panlungsod or sangguniang bayan, as the case may be; 2. Provincial roads, streets, avenues, boulevards, thoroughfares, and bridges; 3. Provincial public vocational or technical schools and other post-secondary and tertiary schools; 4. Provincial hospitals, health centers, and other health facilities; and 5. Any other public place or building owned by the provincial government. ARTICLE 364. Naming by the Sanggunians of Highly-Urbanized Cities and Independent Component Cities. - The sanggunian panlungsod of highly-urbanized cities and component cities as defined the Code may, in consultation with the BCPCH, change the name of the following within their respective territorial jurisdiction: 1. City barangays, upon the recommendation of the sangguniang barangay; 2. City and barangay roads, streets, avenues, boulevards, thoroughfares, and bridges; 3. public elementary, secondary, and vocational or technical schools, community colleges, and non-chartered colleges; 4. City hospitals, health centers, and other health facilities; and 5. Any other public place or building owned by the city government. 247 | P a g e

ARTICLE 365. Naming by the Sanggunians of Component Cities and Municipalities. — The sanggunian panlungsod of component cities and the Sangguniang bayan of municipalities may, in consultation with the BCPCH, change the name of the following within their respective territorial jurisdictions: 1. City and municipal barangays, upon the recommendation of the sangguniang barangay; 2. City, municipal, and barangay roads, streets, avenues, boulevards, thoroughfares, and bridges; 3. City and municipal public elementary, secondary, and vocational or technical schools, postsecondary and other tertiary schools; 4. City and municipal hospitals, health centers, and other public health facilities; and 5. Any other public place or building owned by the city or municipality. ARTICLE 366. Guidelines and Limitations. — 1. No name of LGUs, public places, streets, and structures with historical, cultural, or ethnic significance shall be changed, unless by unanimous vote of the sanggunian and in consultation with BCPCH. 2. No public place, street, or structure previously proclaimed and recognized as a historical or cultural site or treasure by national or regional agencies shall be renamed without the approval of the BCPCH and without due hearing on the matter. 2. No change in name of an LGU shall be effective unless ratified in a plebiscite called for the purpose. Naming shall be subject to the following conditions: 1. Naming after a living person shall not be allowed; 2. A change in name shall be made only for a justifiable reason; 3. Any change shall not be made more than once every ten (10) years; 4. A change in name of a local public school shall be made only upon the recommendation of the local school board; 5. A change in name of local public hospitals, health centers, and other health facilities shall be made only upon the recommendation of the local health board; 6. The whole length of a street shall have only one name; and 7. The name of a family in a particular community whose members significantly contributed to the welfare of the Bangsamoro people may be used; 8. The OCM, the representative of the legislative and parliamentary district concerned, and the Philippine Postal Corporation shall be notified of any change in name of LGUs, public places, streets, and structures. 248 | P a g e

RULE XXXVI DEVOLUTION OF POWERS ARTICLE 367. Devolution. – Local government units shall endeavor to be self-reliant and shall continue to exercise the powers and discharge the duties and functions currently vested upon them. They shall also discharge the powers, functions, services, and facilities devolved to them pursuant to Sections 408, 480, 496, and 512, Book III of the Code. ARTICLE 368. Period of Devolution. – Bangsamoro ministries, offices, and agencies concerned shall gradually devolve to LGUs the powers, functions, and responsibility for the provision of basic services and facilities as provided in the Code, within five (5) years after the effectivity thereof. ARTICLE 369. Process of Devolution. – Consistent with local autonomy and decentralization, the provision for the delivery of basic services and facilities and exercise of powers, functions, and responsibilities shall be devolved from the Bangsamoro Government, pursuant to the Code, other relevant regional laws, and/or executive orders issued by the Chief Minister to provinces, cities, municipalities, and barangays so that each LGU shall be responsible for a minimum set of services and facilities in accordance with established regional policies, guidelines, and standards. The transfer of such powers and functions to the LGUs shall be subject to the guidelines in the implementation of the process of devolution based on the conducted comprehensive assessment on the financial viability and technical capacity of the LGUs provided by the Devolution Committee as provided in the Transitory Provisions of this IRR. Any subsequent change in regional policies, guidelines, and standards shall be subject to prior consultation with LGUs. ARTICLE 370. Process of Deconcentration. – Consistent with local autonomy and decentralization, the Ministries shall deconcentrate and transfer powers, functions, and responsibilities to its District Field Offices to ensure accessibility of services and promptness of action and assistance. ARTICLE 371. Funding. – The share of the constituent LGUs in the proceeds of the national taxes and other local revenues shall fund the basic services and facilities to devolve. Funding support from the Bangsamoro Government, its instrumentalities, and GOCCs tasked by law to establish and maintain such services or facilities may supplement these funds when necessary. Any fund or resource available for the use of the LGUs shall be first allocated to fund the exercise of the devolved powers and functions and the provision of the devolved services or facilities before applying the same for other purposes, unless otherwise provided in the Code. 249 | P a g e

ARTICLE 372. Private Sector Participation. – 1. LGUs may, by ordinance, sell, lease, encumber, or otherwise dispose of public economic enterprises owned by them in their proprietary capacity to ensure active participation of the private sector in local governance. 2. Without prejudice to the social attributes of basic services and facilities, LGUs may tap the private sector in the delivery of basic services and facilities. 3. Reasonable costs may be charged by the private sector concerned for the operation and management of economic enterprises for the delivery of basic services and facilities. The MILG may issue guidelines to initially serve as bases for determining the nature and scope of such services and facilities of LGU that could be assigned to the private sector. 4. The MILG shall formulate an accreditation scheme for the private sector, and a system for cost recovery and privatization of local public enterprises. 5. Constituent LGUs may enter into Public-Private Partnership arrangements pursuant to Republic Act No. 11966 or Public-Private Partnership Code or a regional law enacted by the Bangsamoro Parliament, and other arrangements with the private sector pursuant to their respective ordinances. ARTICLE 373. Augmentation Scheme for Basic Services and Facilities. – The ministries or regional offices of the Bangsamoro Government or the next higher constituent LGU may provide or augment the basic services and facilities assigned to a lower level of LGU provided the following conditions are met: 1. The services or facilities are not made available or, if made available, are inadequate to meet the acceptable standards and requirements of its inhabitants; and 2. The lower LGU concerned is capacitated to solely provide for such services or facilities at the earliest opportunity as recommended by the MILG or the next higher constituent lower LGU concerned through the issuance of certification. MOAs affected by devolution or the next higher LGU may augment basic services and facilities assigned to a lower LGU. Standards and guidelines for basic services and facilities prescribed by MOAs shall be the bases for determining non-availability or inadequacy of such services and facilities in an LGU. In the event an LGU cannot continually support the salaries of devolved personnel, maintain the operation of transferred assets, or finance the adequate delivery of basic services and facilities, the Chief Minister may, upon request of the LGU concerned, direct the appropriate MOA of the Bangsamoro Government to provide financial, technical, or other form of assistance. Such assistance shall be extended at no extra cost on the part of the LGU. ARTICLE 374. Full Devolution of Marawi City, Cotabato City, and the Province of Basilan. – 250 | P a g e

1. The cities of Marawi and Cotabato, and the province of Basilan, including its component municipalities and Lamitan City, shall continue to enjoy their full devolution status. 2. The power of the Bangsamoro Government to set up its offices in the said LGUs for purposes of delivering its services shall not be prejudiced. ARTICLE 375. Power to Generate and Apply Resources. – Constituent LGUs shall have the power and authority to: 1. Establish an organization that shall be responsible for the efficient and effective implementation of their development plans, program objectives and priorities; 2. Create their own sources of revenue and to levy taxes, fees, and charges which shall accrue exclusively for their use and disposition and which shall be retained by them; 3. Have a just share in national taxes which shall be automatically and directly released to them without need of any further action; 4. Have an equitable share in the proceeds from the utilization and development of the national wealth and resources within their respective territorial jurisdictions including sharing the same with the inhabitants by way of direct benefits; 5. Acquire, develop, lease, encumber, alienate, or otherwise dispose of real or personal property held by them in their proprietary capacity and to apply their resources and assets for productive, developmental, or welfare purposes, in the exercise or furtherance of their governmental or proprietary powers and functions and thereby ensure their development into self-reliant communities and active participants in the attainment of national goals. RULE XXXVII BASIC SERVICES AND ENGAGEMENT WITH THE PRIVATE SECTOR ARTICLE 376. Funding for Basic Services and Facilities. – Basic services and facilities shall be funded from the share of LGU in the proceeds of national taxes, other local revenues. Funding support from the Bangsamoro Government, its instrumentalities, and GOCC tasked by law to establish and maintain such services or facilities may supplement these funds when necessary. Any fund or resource available for the use of the local government units shall be first allocated to fund the exercise of the devolved powers and functions and the provision of the devolved services or facilities before applying the same for other purposes, unless otherwise provided under these Rules. ARTICLE 377. Commercialization, Privatization, and Public-Private Partnerships. – 1. LGUs may, by ordinance, sell, lease, encumber, or otherwise dispose of public economic enterprises owned by them in their proprietary capacity to ensure active participation of the private sector in local governance. 2. Without prejudice to the social attributes of basic services and facilities, LGUs may tap the private sector in the delivery of basic services and facilities. 251 | P a g e

3. Reasonable costs may be charged by the private sector concerned for the operation and management of economic enterprises for the delivery of basic services and facilities. 4. The guidelines issued by DILG in its Circular No. 90-104 dated December 3, 1990 (Annex A) may initially serve as bases for determining the nature and scope of such services and facilities of LGU that could be assigned to the private sector. 5. The DILG shall formulate an accreditation scheme for the private sector, and a system for cost recovery and privatization of local public enterprises. 6. Constituent Local Government Units may enter into Public-Private Partnership arrangements pursuant to Republic Act No. 11966 or Public-Private Partnership Code or other arrangement with the private sector pursuant to their respective ordinances. Provided, That any supplemental memorandum circulars or issuances of DILG on commercialization and privatization shall also apply in BARMM. RULE XXXVIII EMINENT DOMAIN ARTICLE 378. Power of Eminent Domain. – 1. An LGU may, through its chief executive and acting pursuant to an ordinance, exercise the power of eminent domain for public use, purpose, or welfare of the poor and the landless, upon payment of just compensation, pursuant to the provisions of the Constitution and pertinent laws. 2. The power of eminent domain may not be exercised unless a valid and definite offer has been previously made to the owner, and such offer was not accepted. ARTICLE 379. Public Use, Purpose, or Welfare. - The following shall, among others, be considered as public use, purpose, or welfare: 1. Socialized housing; 2. Construction or extension of roads, streets, sidewalks, viaducts, bridges, ferries, levees, wharves, or piers; 3. Construction or improvement of public buildings; 4. Establishment of parks, playgrounds, or plazas; 5. Establishment of market places; 6. Construction of artesian wells or water supply systems; 7. Establishment of cemeteries or crematories; 8. Establishment of drainage systems, cesspools, or sewerage systems; 9. Construction of irrigation canals or dams; 10. Establishment of nurseries, health centers, or hospitals; 11. Establishment of abattoirs; and 12. Building of research, breeding, or dispersal centers for animals. ARTICLE 380. Prerequisites. - In acquiring private property for public use or purpose, the LGU shall first establish the suitability of the property to be acquired for the use 252 | P a g e

intended, then proceed to obtain from the proper authorities the necessary locational clearance and other requirements imposed under existing laws, rules and regulations. ARTICLE 381. Offer to Buy and Contract of Sale.- 1. The offer to buy private property for public use or purpose shall be in writing. It shall specify the property sought to be acquired, the reasons for its acquisition, and the price offered. 2. If the owner or owners accept the offer in its entirety, a contract of sale shall be executed and payment forthwith made. 3. If the owner or owners are willing to sell their property but at a price higher than that offered to them, the local chief executive shall call them to a conference for the purpose of reaching an agreement on the selling price. The chairperson of the appropriation or finance committee of the sanggunian, or in his absence, any member of the sanggunian duly chosen as its representative, shall participate in the conference. When an agreement is reached by the parties, a contract of sale shall be drawn and executed. The contract of sale shall be supported by the following documents: 1. Resolution of the sanggunian authorizing the local chief executive to enter into a contract of sale. The resolution shall specify the terms and conditions to be embodied in the contract; 2. Ordinance appropriating the amount specified in the contract; and 3. Certification of the local treasurer as to availability of funds together with a statement that such fund shall not be disbursed or spent for any purpose other than to pay for the purchase of the property involved. ARTICLE 382. Expropriation Proceedings. – 1. If the LGU fails to acquire a private property for public use, purpose, or welfare through purchase, LGU may expropriate said property through a resolution of the sanggunian authorizing its chief executive to initiate expropriation proceedings. 2. The local chief executive shall cause the provincial, city, or municipal attorney concerned or, in his absence, the provincial or city prosecutor, to file expropriation proceedings in the proper court in accordance with the Rules of Court and other pertinent laws. 3. The LGU may immediately take possession of the property upon the filing of expropriation proceedings and upon making a deposit with the proper court of at least fifteen percent (15%) of the fair market value of the property based on the current tax declaration of the property to be expropriated. ARTICLE 383. Payment. - The amount to be paid for the expropriated property shall be determined by the proper court, based on the fair market value at the time of the taking of the property. 253 | P a g e

RULE XXXIX RECLASSIFICATION OF LANDS ARTICLE 384. Authority to Reclassify Agricultural Lands. – 1. A city or municipality may reclassify agricultural lands through an ordinance enacted by the sanggunian after conducting public hearings for the purpose; Provided, That there exists an approved zoning ordinance implementing its comprehensive land use plan. 2. Agricultural lands may be classified in the following cases: (1) When land ceases to be economically feasible and sound for agricultural purposes as determined by the Ministry of Agriculture, Fisheries and Agrarian Reform (MAFAR); or (2) Where the land shall have substantially greater economic value for residential, commercial, or industrial purposes as determined by the sanggunian. ARTICLE 385. Limitations. - Reclassification shall be limited to the following percentage of the total agricultural land area at the time of the passage of the ordinance: 1. For highly-urbanized and independent component cities, fifteen percent (15%); 2. For component cities and first to third class municipalities, ten percent (10%); and 3. For fourth to sixth class municipalities, five percent (5%). 4. Agricultural lands distributed to agrarian reform beneficiaries shall be reclassified upon application of the beneficiary or the landowner, with due notice to the affected parties, and upon full payment of the obligation by the beneficiary. ARTICLE 386. Reclassification in Excess of Percentage Limitation.- The Chief Minister may, when public interest so requires and upon recommendation of the BEDC, authorize a city or municipality to reclassify lands in excess of the percentage limitation set in the immediately preceding Section. Recommendation of BEDC shall be based on the requirements for food production, human settlements, ecological considerations, and other relevant factors in the city or municipality. ARTICLE 387. Comprehensive Land Use Plans. – 1. Subject to applicable laws, rules and regulations, cities and municipalities shall continue to prepare their respective comprehensive land use plans enacted through zoning ordinances. The requirements for food production, human settlements, ecological balance, and industrial expansion shall be considered in the preparation of such plans. 2. The comprehensive land use plan shall be the primary and dominant basis for future use of local resources and for reclassification of agricultural lands. 3. The sangguniang panlalawigan shall review the comprehensive land use plans and zoning ordinances of component cities and municipalities and shall adopt a comprehensive provincial land use plan, primarily based on the revised plans. 254 | P a g e

ARTICLE 388. Approval of Reclassification. - Where approval of a ministry, office, or agency (MOA) is required for reclassification, such approval shall not be unreasonably withheld. Failure to act on a proper and complete application for reclassification within three (3) months from receipt of the same shall be deemed as approval thereof. RULE XXXX CLOSURE AND OPENING OF ROADS OR PARKS ARTICLE 389. Authority to Close or Open. – A constituent LGU may, through an ordinance, permanently or temporarily close or open any road, alley, park, or square within its jurisdiction. ARTICLE 390. Permanent Closure. – 1. No permanent closure of any local road, street, alley, park, or square shall be affected unless there exists a compelling reason or sufficient justification therefore such as, but not limited to, change in land use, establishment of infrastructure facilities, projects, or such other justifiable reasons as public welfare may require. 2. When necessary, an adequate substitute for the public facility that is subject to closure shall be provided. No freedom park shall be closed permanently without provision for its transfer or relocation to a new site. 3. No such way or place or any part thereof shall be permanently closed without making provisions for the maintenance of public safety therein. 4. A property permanently withdrawn from public use may be used or conveyed for any purpose for which other real property belonging to LGU may be lawfully used or conveyed. 5. The ordinance authorizing permanent closure must be approved by at least two- thirds (2/3) of all members of the sanggunian. Public hearings shall first be conducted before any ordinance authorizing permanent closure of any local roads, alley, park, or square is enacted. Notices of such hearings and copies of the proposed ordinance shall be posted for a minimum period of three (3) consecutive weeks in conspicuous places in the provincial capitol, or in the city, municipal, or barangay hall of LGU and within the vicinity of the street or park proposed to be closed. ARTICLE 391. Temporary Closure. – 1. Any national, regional, or local road, alley, park, or square may be temporarily closed during actual emergency or fiesta celebrations, public rallies, agricultural or industrial fairs, or undertaking of public works and highways, telecommunications, and waterworks projects, the duration of which shall be specified by the local chief executive concerned in a written order, as follows: a. During fiesta celebrations — for a period not exceeding nine (9) days; 255 | P a g e

b. During agricultural or industrial fairs or expositions — for a period as may be determined to be necessary and reasonable; 2. When public works projects or activities are being undertaken for a period as may be determined necessary for the safety, security, health, or welfare of the public or when such closure is necessary to facilitate the completion of the projects or activities. 3. An LGU may temporarily close and regulate the use of any local street, road, thoroughfare, or public place where shopping malls, Sunday markets, flea or night markets, or shopping areas may be established and where goods, merchandise, foodstuff, commodities, or articles of commerce may be sold and dispensed to the general public. 4. No national, regional, or local road, alley, park, or square shall be temporarily closed for athletic, cultural, or civic activities not officially sponsored, recognized, or approved by the LGU. ARTICLE 392. Jurisdictional Responsibility of Settling Boundary Disputes. – Boundary disputes shall be referred for settlement to the following: 1. Boundary disputes involving two (2) or more barangays in the same city or municipality shall be referred for settlement to the sangguniang panlungsod or sangguniang bayan concerned; 2. Boundary disputes involving two (2) or more barangays located in different cities or municipalities within the same province shall be referred for settlement to the sangguniang panlalawigan concerned; 3. Boundary disputes involving two (2) or more barangays located in different cities or municipalities of different provinces shall be jointly referred for settlement to the sangguniang bayan or panlungsod of the cities or municipalities concerned; 4. Boundary disputes involving a barangay, on one hand, and a city or municipality, on the other, all located within the same province shall be referred for settlement to the sangguniang panlalawigan of the province concerned; 5. Boundary disputes involving a barangay, on one hand, and a city or municipality, on the other, located in different provinces shall be jointly referred for settlement to the sangguniang panlalawigan of the provinces concerned; 6. Boundary disputes involving a barangay or a component city or municipality of one province on one hand, and another province on the other shall be jointly referred for settlement to the sangguniang panlalawigan of the provinces concerned; 256 | P a g e

7. Boundary disputes involving two (2) or more municipalities within the same province shall be referred for settlement to the sangguniang panlalawigan concerned; 8. Boundary disputes involving municipalities or component cities of different provinces shall be jointly referred for settlement to the sanggunian of the provinces concerned; 9. Boundary disputes involving a component city or municipality on the one hand and a highly urbanized city on the other, or two (2) or more highly urbanized cities, shall be jointly referred for settlement to the respective sanggunians of the parties; 10. Boundary disputes involving provinces, and those involving an independent component city or highly urbanized city, on one hand, and a province, on the other, shall be jointly referred for settlement to the sanggunian of the province and city concerned; and 11. Boundary disputes involving any local government unit in the BARMM on one hand and any local government unit outside the region on the other shall be referred for joint settlement to the respective higher constituent sanggunian of the local government units concerned: Provided, That the sanggunian shall be at the same level; Provided further, That, where amicable settlement is not possible, recourse to the courts shall be allowed. ARTICLE 393. Procedures for Joint Settlement. – Sanggunians of different LGUs shall include in their internal rules the procedures and mechanisms for settling boundary disputes. 1. Filing of petition — The sanggunian concerned may initiate action by filing a petition, in the form of a resolution, with the sanggunian having jurisdiction over the dispute. 2. Contents of petition — The petition shall state the grounds, reasons or justifications therefor. 3. Documents attached to petition — The petition shall be accompanied by: a) Duly authenticated copy of the law or statute creating the LGU or any other document showing proof of creation of the LGU; b) Provincial, city, municipal, or barangay map, as the case may be, duly certified by the LMB; c) Technical description of the boundaries of the LGUs concerned; d) Written certification of the provincial, city, or municipal assessor, as the case may be, as to territorial jurisdiction over the disputed area according to records in custody; 257 | P a g e

e) Written declarations or sworn statements of the people residing in the disputed area; and f) Such other documents or information as may be required by the sanggunian hearing the dispute. 5. Answer of adverse party — Upon receipt by the sanggunian concerned of the petition together with the required documents, the LGU or LGUs complained against shall be furnished copies thereof and shall be given fifteen (15) working days within which to file their answers. 6. Hearing — Within five (5) working days after receipt of the answer of the adverse party, the sanggunian shall hear the case and allow the parties concerned to present their respective pieces of evidence. 7. Joint hearing — When two or more sanggunians jointly hear a case, they shall be represented by an equal number of delegates throughout the joint proceedings. Where representatives are designated, there shall be an equal number of representatives from each sanggunian. They shall elect from among themselves a presiding officer and a secretary. In case of disagreement, selection shall be by drawing lot. The venue for the proceedings shall be agreed upon by the sanggunians or, in the absence thereof, shall be held alternately between the sanggunians. The costs for the settlement proceedings and the enforcement of the settlement or decision shall be borne equally by the sanggunians, unless otherwise agreed. In the event of failure or refusal to comply with the settlement, the enforcement thereof shall be borne by the LGU that fails or refuses to comply. 8. Failure to settle — In the event the sanggunian fails to amicably settle the dispute within sixty (60) days from the date such dispute was referred thereto, it shall issue a certification to that effect and copies thereof shall be furnished to the parties concerned. 9. Decision — Within sixty (60) days from the date the certification was issued, the dispute shall be formally tried and decided by the sanggunian concerned. Copies of the decision shall, within fifteen (15) days from the promulgation thereof, be furnished to the parties concerned, MILG, local assessor, COMELEC, PSA, and other MOAs concerned. 10. Appeal — Within the time and manner prescribed by the Rules of Court, any party may elevate the decision of the sanggunian concerned to the proper Regional Trial Court having jurisdiction over the area in dispute by filing therewith the appropriate pleading, stating among others, the nature of the dispute, the decision of the sanggunian concerned and the reasons for appealing therefrom. The Regional Trial Court shall decide the case within one (1) year from the filing thereof. Decisions on boundary disputes promulgated jointly by two (2) or more sangguniang panlalawigans shall be heard by the Regional Trial Court of the province which first took cognizance of the dispute. 258 | P a g e

ARTICLE 394. Maintenance of Status Quo. – Pending final resolution of the dispute, the status of the affected area prior to the dispute shall be maintained and continued for all purposes. ARTICLE 395. Official Custodian of Boundary Disputes. – The MILG shall be the official custodian of copies of all documents on boundary disputes of LGUs. ARTICLE 396. Amicable Settlement. – Boundary disputes between or among LGUs shall, as much as possible, be settled amicably. RULE XXXXI ADMINISTRATION OF CONSTITUENT LGUS ARTICLE 397. Organizational Structure and Staffing Pattern. - Every LGU shall design and implement its own organizational structure and staffing pattern taking into consideration its priority needs, service requirements, and financial capabilities consistent with the principles of simplicity, efficiency, economy, effectiveness, dynamism, and public accountability, subject to the minimum standards and guidelines prescribed by the Civil Service Commission (CSC). ARTICLE 398. Responsibility for Human Resource Management and Development. – 1. An LGU may, through the sanggunian, reorganize its present organizational structure or alter its present staffing pattern in accordance with laws pertinent to government reorganization and implementing rules and regulations issued thereunder. 2. The local chief executive shall be responsible for human resource management and development in his/her unit and shall take all personnel actions in accordance with the Constitutional provisions on civil service, pertinent laws, rules and regulations, including such policies, guidelines, and standards as the Parliament may establish such as those prescribed in the Bangsamoro Civil Service Code. For this purposes, the local chief executive may avail of the services of the Bangsamoro Local Government Academy and other learning institutions. 3. The presiding officer of the sanggunian shall, where applicable, be responsible for human resource management and development in his/her unit and shall take all personnel actions in accordance with civil service law, rules and regulations; 4. The local chief executive may employ emergency or casual employees or laborers paid on a daily wage or piecework basis and hired through job orders for local projects authorized by the sanggunian concerned, without need of approval or attestation by the CSC; Provided, That the period of employment of emergency or casual laborers as provided herein shall not exceed six (6) months. ARTICLE 399. Appointments. – 1. Appointments to positions in LGUs, except those classified by law or competent authority as policy determining, primarily confidential, or highly technical in 259 | P a g e

nature, shall be made only according to merit and fitness to be determined, as far as practicable, by competitive examinations. 2. The local chief executive concerned or, where applicable, the presiding officer of the sanggunian, shall be the appointing authority of all officials and employees paid wholly or partially out of local government funds except as otherwise provided by law or these Rules. 3. Appointments to the career service shall either be permanent or temporary: a) A permanent appointment shall be issued to a person who meets all the requirements for the position to which he/she is appointed, including the appropriate eligibility prescribed by law or regulations. b) In the absence of a qualified civil service eligible and whenever public interest so requires to fill a vacancy, a temporary appointment shall be issued to a person who meets all the requirements for the position to which he/she is being appointed except the possession of the appropriate civil service eligibility. Such temporary appointment shall not exceed twelve (12) months but may be terminated sooner if a qualified eligible becomes available. 4. A contractual appointment shall be issued only under the following circumstances or conditions: a) The proposed appointee undertakes a specific work or project to be completed within a limited period not to exceed one (1) year; b) The proposed appointee has a special or technical skill not available in the employing LGU; c) The proposed appointee performs or accomplishes his work under his/her own responsibility with minimum direction and supervision from the hiring LGU. d) In the case of aliens, a contractual appointment may be extended only if it can be shown that there is no Filipino expert available within the region as certified by the appointing authority. e) Due to the temporary nature of contractual appointment, the high quality of expertise desired, the difficulty of recruitment, or the time constraint for the completion of the assigned tasks, personnel hired on a contractual basis may be paid a higher compensation than that given to employees occupying similar positions or performing substantially the same duties and responsibilities but not more than the ceiling fixed by the appropriate authority; and f) At least two (2) copies of a duly accomplished Position Description Form shall be forwarded to the appropriate NGA before the employment contract is finalized. A certification stating the reason for resorting to contractual employment shall also be submitted. g) All appointments shall be made in such form, content and supporting documentation as CSC may prescribe. h) Except as otherwise provided by law, appointments shall be submitted to CSC for attestation within thirty (30) days from the date of issuance 260 | P a g e

thereof; otherwise said appointments shall become ineffective after the lapse of thirty (30) days. i) Appointments of those who do not meet the appropriate eligibility and required qualifications shall not be made, except in cases allowed by the BCSC, civil service law, rules and regulations. j) An appointment issued in accordance with applicable laws, rules and regulations shall take effect immediately upon its issuance by the appointing authority, and if the appointee has assumed the duties of the position, he/she shall be entitled to receive his/her salary at once without awaiting the attestation of his/her appointment by CSC. k) The appointing authority shall be liable for the payment of the salary of the appointee for actual services rendered if the appointment is disapproved because the appointing authority issued it in willful violation of applicable laws, rules and regulations thereby making the appointment unlawful. l) No person shall be appointed in the local government career service if he/she is related within the fourth civil degree of consanguinity or affinity to the appointing or recommending authority. ARTICLE 400. Recruitment and Selection. - Opportunity for employment in an LGU shall be open to all qualified candidates. Utmost effort shall be exerted to attract the best qualified to enter the local government service. Employees shall be selected on the basis of merit and fitness. ARTICLE 401. Personnel Selection Board. – 1. There shall be established in every province, city or municipality a personnel selection board to assist the local chief executive or, where applicable, the presiding officer of the sanggunian, in the judicious and objective selection of personnel for employment as well as for promotion, and in the formulation of such policies as would contribute to employee welfare. 3. The personnel selection board shall be headed by the local chief executive or his/her duly authorized representative as chairperson, and members to be determined by resolution of the sanggunian concerned in accordance with pertinent civil service law, rules and regulations. A representative of CSC, if any, and the local human resource management officer or his equivalent in the LGU concerned, shall be ex officio members of the board. 4. The personnel selection board shall formulate screening procedures and shall adopt criteria for evaluating candidates for employment or promotion in the first and second levels of the local government career service. 4. The personnel selection board shall formulate screening policies on employee welfare in accordance with civil service law, rules and regulations. ARTICLE 402. Public Notice of Vacancy. - Whenever a local chief executive or, where applicable, the presiding officer of the sanggunian, decides to fill a vacant career position, notices of vacancy shall be posted in at least three (3) conspicuous public places for a period of not less than fifteen (15) days and published once in a newspaper of general circulation in the LGU concerned. 261 | P a g e

ARTICLE 403. Promotions. – 1. Promotions in the local government career service shall be made in accordance with civil service law, rules and regulations. 2. No promotion shall be made unless recommended by the personnel selection board. ARTICLE 404. Compensation. – 1. Compensation of local officials and employees shall be determined by the sanggunian concerned, subject to the budgetary limitations on personnel services provided in RULE XXXXXXX of these Rules and other applicable laws. 2. Barangay elective officials shall receive honoraria, allowances and such other emoluments as may be authorized by law, or city, municipal or barangay ordinance, in accordance with the provisions of the Code, but in no case shall it be less than One Thousand Pesos (Php 1,000.00) per month for the punong barangay and Six Hundred Pesos (Php 600.00) per month for the sangguniang barangay members provided that the annual appropriations for personnel services shall be subject to the budgetary limitations prescribed in RULE XXXXXXX of this Rules. 3. No elective or appointive local official or employee shall receive additional, double, or indirect compensation unless specifically authorized by law, nor accept without the consent of the Parliament, any present, emoluments, office, or title of any kind from any foreign government. Pensions or gratuities shall not be considered as additional, double or indirect compensation. ARTICLE 405. Working Hours and Attendance. – 1. All appointive local officials and employees are required to render not less than the official hours of work prescribed by law. 2. When the interest of public service so requires, the local chief executive may extend the daily hours of work of any or all the officials or employees in his LGU, or require them to work on Saturdays, Sundays and Holidays. Overtime shall be paid for such additional hours rendered, subject to availability of funds and applicable laws. 3. The local chief executive shall require a daily record of attendance of personnel under him/her to be kept in the proper forms prescribed by CSC. A record shall also be made for each day of all absences from duty of any local official or employee for any cause and the duration thereof. 4. Local elective officials need not be required to keep a daily record of attendance but their absences shall be properly recorded. 262 | P a g e

ARTICLE 406. Leave Privilege. - Local elective officials shall be entitled to the same leave privileges and such other leave privileges as the law may provide, subject to standards set by CSC, as those enjoyed by appointive local officials, including cumulation and commutation thereof, as follows: 1. Vacation Leave. — After six (6) months of continuous and satisfactory service, officials and employees of an LGU shall be entitled to fifteen (15) days of vacation leave with full pay for each year of service. Such leave shall be computed not including Saturdays, Sundays, and Holidays. Local government personnel shall be encouraged to take an annual five (5) days vacation leave if he/she has at least a total of ten (10) days vacation leave credits earned during the year. 2. Sick Leave. — Officials and employees of an LGU shall also be entitled to fifteen (15) days sick leave with full pay for each year of service. Such leave shall be computed not including Saturdays, Sundays, and Holidays. 3. Maternity Leave. — In addition to vacation and sick leave privileges, a married woman in the service of an LGU shall be entitled to maternity leave of one hundred five (105) days with pay. ARTICLE 407. Permission to Leave Station. – 1. All appointive local officials going on official travel shall apply and secure written permission from their respective local chief executives before departure. The application shall specify the reasons for such travel and the permission shall be given or withheld based on considerations of public interest, financial capability of the LGU concerned, and urgency of the travel. Should the local chief executive concerned fail to act on such application within four (4) working days from receipt thereof, it shall be deemed approved. 2. Mayors of component cities and municipalities shall secure the permission of the governor concerned for any travel outside of the province. 3. Local government officials traveling abroad shall notify their respective sanggunians; Provided, That when the period of travel extends to more than three (3) months, during periods of emergency or crisis, or when the travel involves the use of public funds, permission from the Office of the Chief Minister shall be secured. 4. Field officers of MOAs assigned in provinces, cities, and municipalities shall not leave their official stations without giving prior written notice to the local chief executive concerned. Such notice shall state the duration of travel and the name of the officer whom he/she shall designate to act for and on his/her behalf during his/her absence. ARTICLE 408. Oath of Office. - All elective and appointive local officials and employees shall, upon assumption to office, subscribe to an oath or affirmation of office in the prescribed form. The oath or affirmation of office shall be filed with the office of the local chief executive concerned. A copy of the oath or affirmation of office shall be preserved 263 | P a g e

in the individual personal record file under the custody of the human resource management office, division, or section, as the case may be, of the LGU concerned. RULE XXXXII ACCOUNTABILITY OF LOCAL OFFICIALS AND CONSTITUENT LGU PERSONNEL ARTICLE 409. Statements of Assets and Liabilities. - Officials and employees of LGUs except those who serve in an honorary capacity, laborers, and casual or temporary workers, shall file: 1. sworn statements of assets, liabilities and net worth; 2. lists of relatives within the fourth civil degree of consanguinity or affinity in government service; 3. financial and business interests; and 4. personal data sheets as required by law. ARTICLE 410. Prohibited Business and Pecuniary Interest. – 1. It shall be unlawful for any local government official or employee whether directly or indirectly, to: a) Engage in any business transaction with the LGU in which he/she is an official or employee or over which he/she has the power of supervision, or with any of its authorized boards, officials, agents, or attorneys, whereby money is to be paid, or property or any other thing of value is to be transferred, directly of indirectly, out of the resources of LGU to such person or firm; b) Hold such interests in any cockpit or other games licensed by LGUs; c) Purchase any real estate or other property forfeited in favor of an LGU for unpaid taxes or assessment, or by virtue of a legal process at the instance of the said LGU; d) Be a surety for any person contracting or doing business with an LGU for which a surety is required; and e) Possess or use any public property of an LGU for private purposes. All other prohibitions governing the conduct of national public officers relating to prohibited business and pecuniary interest so provided in Republic Act No. 6713, otherwise known as the Code of Conduct and Ethical Standards for Public Officials and Employees, and other laws, rules and regulations shall also be applicable to local government officials and employees. ARTICLE 411. Penalty for Engaging in Prohibited Business Transactions or Possessing Illegal Pecuniary Interest. – Any local official and any person or persons dealing with him/her who violate the prohibitions provided under ARTICLE 411 of this Rules, shall be punished with imprisonment of not less than six (6) months and one (1) day but not exceeding six (6) years, or a fine of not less than Three Thousand Pesos (Php 264 | P a g e

3,000.00) but not more than Ten Thousand Pesos (Php 10,000.00), or both such imprisonment and fine, at the discretion of the court. ARTICLE 412. Practice of Profession. – 1. All governors, city and municipal mayors are prohibited from practicing their profession or engaging in any occupation other than the exercise of their functions as local chief executives. 2. Sanggunian members may practice their professions, engage in any occupation, or teach in schools except during session hours; Provided, That sanggunian members who are also members of the Bar shall not: a) Appear as counsel before any court in any civil case wherein an LGU or any office, agency, or instrumentality of the government is the adverse party; b) Appear as counsel in any criminal case wherein an officer or employee of the national or local government is accused of an offense committed in relation to his office; c) Collect any fee for their appearance in administrative proceedings involving the LGU of which he is an official; and d) Use property and personnel of the government except when the sanggunian member is concerned in defending the interest of the government. 3. Doctors of medicine may practice their profession even during official hours of work only on occasions of emergency; Provided, That the officials concerned do not derive monetary compensation therefrom. ARTICLE 413. Partisan Political Activity. - No local official or employee in the career service shall: 1. Engage directly or indirectly in any partisan political activity; 2. Take part in any election, initiative, referendum, plebiscite, or recall, except to vote; or 3. Use his/her official authority or influence to cause the performance of any political activity by any person or body. The local official or employee may, however, express his/her views on current issues, or mention the names of certain candidates for public office whom he/she supports. Local elective officials may take part in partisan political and electoral activities; however, it shall be unlawful for them to solicit contributions from their subordinates or subject these subordinates to any of the prohibited acts under the Omnibus Election Code, as amended. Provided, That local officials or employees in the career service who are nominated as party representatives as provided in BAA No. 35, otherwise known as the 265 | P a g e

Bangsamoro Electoral Code, shall be deemed to have taken a leave upon his/her nomination and thereafter be exempt from the above prohibition. ARTICLE 414. Grievances. There shall be established in every LGU a grievance committee to inquire into, act upon, resolve, or settle complaints and grievances presented by local government employees. ARTICLE 415. Failure to Post and Publish the Itemized Monthly Collections and Disbursements.– Failure by the local treasurer or the local chief accountant to post the itemized monthly collections and disbursements of the LGU concerned within ten (10) days following the end of every month and for at least two (2) consecutive weeks at prominent places in the main office building of the LGU concerned, its plaza and main street, and to publish said itemization in a newspaper of general circulation, where available, in the territorial jurisdiction of such unit, or by any other mode of publication, shall be punished by a fine not exceeding One Million Two Hundred Thousand Pesos (Php 1,200,000.00) but is not less than Forty Thousand Pesos (Php 40,000.00) or by suspension or by imprisonment not exceeding one (1) year or both such fine, suspension or imprisonment at the discretion of the court. ARTICLE 416. Refusal or Failure of Any Party or Witness to Appear before the Lupon or Pangkat.– Refusal or willful failure of any party or witness to appear before the lupon or pangkat in compliance with a summons issued pursuant to the provisions on the Katarungang Pambarangay of this Rules may be punished by the city or municipal court as indirect contempt of court upon application filed therewith by the lupon chairperson, the pangkat chairperson, or by any of the contending parties. Such refusal or willful failure to appear shall be reflected in the records of the lupon secretary or in the minutes of the pangkat secretary, and shall bar the complainant who fails to appear, from seeking judicial recourse for the same cause of action, and the respondent who refuses to appear, from filing any counterclaim arising out of, or necessarily connected with the complaint. A pangkat member who serves as such shall be entitled to an honorarium, the amount of which is to be determined by the sanggunian concerned, subject to the provisions in the Code cited above. ARTICLE 417. Acts of Officials in Violation of the Provisions of the Code. – Any official or employee acting in violation of the provisions of the Code shall be administratively liable, without prejudice to the filing of a criminal and/or civil case. ARTICLE 418. Other Actions or Suits Against Erring Officials. – Administrative action under the foregoing provisions is without prejudice to any other liability under other national and regional laws and issuances. 266 | P a g e

RULE XXXXIII LOCAL TAXATION AND FISCAL MATTERS ARTICLE 419. Fiscal Autonomy. - The constituent LGUs of the BARMM shall, as part of local autonomy, enjoy fiscal autonomy whereby they shall have the power to create their own sources of revenue in addition to their equitable share in the national taxes released by the national government, as well as the power to allocate their resources in accordance with their own priorities which extends to the preparation of their budgets. ARTICLE 420. Scope. - The provisions herein shall govern the exercise by the constituent LGUs of the BARMM of their taxing powers and other revenue-raising powers. ARTICLE 421. Power to Create Sources of Revenue. - Each LGU shall have the power to create its own sources of revenue and to levy taxes, fees, and charges subject to the provisions of the Bangsamoro Organic Law (BOL) and consistent with the principles embodied therein on equalization, equity, accountability, administrative simplicity, harmonization and economic efficiency, and fiscal autonomy. Such taxes, fees, and charges shall accrue exclusively to the LGUs. ARTICLE 422. Local Economic Development. – To achieve equity, social justice, and economic development, the LGUs shall encourage and support the building up of entrepreneurial capability within their territorial jurisdiction and shall recognize, promote, protect, and support the development of cooperatives, economic enterprises, and other medium, small, and micro enterprises. The LGUs shall adopt and implement local economic development plans, policies, and programs that will increase local revenues, improve the purchasing capacity of its constituents, promote positive social, economic, and environmental impact, and the empowerment of women. For this purpose, the LGUs shall continue to maintain the economic base profile, which shall include sex-disaggregated data, strengthen partnership relations, embrace measures that will attract potential investors for the utilization of local resources, and enact or revisit their existing local economic policies that will cope with the current and future demand. ARTICLE 423. Tax Information Campaign and Tax Mapping System. - There shall be a regular tax information campaign about tax ordinances enacted by the sanggunian concerned to continue educating the local constituents on the importance of paying taxes as an obligation and how it will contribute to the betterment of the community. To ensure compliance with local revenue ordinances, the LGUs may develop a tax mapping system that will identify the businesses in the locality, other taxable entities, economic activities, and other information that are relevant to the exercise of their revenue collection powers. 267 | P a g e

ARTICLE 424. Streamlined Process for Issuing Licenses, Permits, and Other Documents. - The LGUs shall streamline their processes and procedures to ensure facility and expedition in business and non-business transactions made by the public for obtaining permits, licenses, clearances, certifications, and other material documents from the LGU. For this purpose, the local government shall comply with Republic Act No. 11032, otherwise known as “The Ease of Doing Business and Efficient Government Service Delivery Act”, and other national and regional laws on efficiency in government service delivery. In implementing this provision, the LGUs shall establish a Business One-Stop Shop and adopt simplified requirements and procedures that will reduce red tape and expedite business and nonbusiness related transactions in the government. It shall develop a standardized business permit and licensing system that can be used by its constituents. ARTICLE 425. Fundamental Principles. - The following fundamental principles shall govern the exercise of the taxing and other revenue-raising powers of the constituent LGUs of the BARMM: 1. It shall observe the principles of uniformity and equity in taxation; 2. Taxes, fees, charges and other impositions shall: a) Be equitable and as far as practicable, consider the taxpayer's ability to pay as well as the avoidance of direct duplicate taxation; b) Be levied and collected only for public purposes; c) Not be unjust, excessive, oppressive, or confiscatory; d) Not be contrary to law, public policy, national economic policy, or in restraint of trade; and e) Take into consideration the principles of Shari’ah as may be relevant to the imposition of local taxes; 6. The collection of local taxes, fees, charges, or other impositions shall in no case be let or delegated to any private person; 7. The revenue collected pursuant to the provisions of the Code shall inure solely to the benefit of, and be subject to disposition by, the local government unit levying the tax, fee, charge, or other imposition unless otherwise specifically provided herein; 8. Each LGU shall, as far as practicable, evolve a progressive, responsive, and culture sensitive system of taxation; and 9. Each LGU shall observe the principles of sound taxation including administrative feasibility such that tax laws and regulations must be effectively administered and enforced with the least inconvenience to the taxpayers. ARTICLE 426. Avoidance of Riba. - In lieu of the relevant provisions of the Code, the local sanggunian may pursue Shari’ah-compliant policies to govern unpaid and/or late payments of taxes, fees, charges, and other revenues. 268 | P a g e

ARTICLE 427. Local Taxing Authority. - The power to impose a tax, fee, or charge, or to generate revenue under the Code shall be exercised by the sanggunian of the LGUs through an appropriate ordinance. ARTICLE 428. Common Limitation on the Taxing Powers of Constituent LGUs. - Unless otherwise provided herein, the exercise of taxing powers of LGUs shall not extend to the levy of the following: 1. Income tax, except when levied on banks and other financial institutions; 2. Documentary stamp tax; 3. Taxes on estates, inheritance, gifts, legacies, and other acquisitions mortis causa, except as otherwise provided herein; 4. Capital gains tax; 5. Donor’s tax; 6. Customs duties, registration fees of vessel and wharfage on wharves, tonnage dues, and all other kinds of customs fees, charges, and dues except wharfage on wharves constructed and maintained by the LGU concerned; 7. Taxes, fees, and charges, and other impositions upon goods carried into or out of, or passing through, the territorial jurisdictions LGUs in the guise of charges for wharfage, tolls for bridges or otherwise, or other taxes, fees, or charges in any form whatsoever upon such goods or merchandise; 8. Taxes, fees, or charges on agricultural and aquatic products when sold by marginal farmers or fishers; 9. Taxes on business enterprises certified to by Bangsamoro Board of Investments (BBOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration; 10. Excise taxes on articles enumerated under R.A. No. 8424, as amended, otherwise known as the “National Internal Revenue Code of 1997” (NIRC), as amended, and taxes, fees, or charges on petroleum products; 11. Percentage or VAT on sales, barters or exchanges, or similar transactions on goods or services except as otherwise provided herein; 12. Taxes on gross receipts of transportation contractors and persons engaged in the transportation of passengers or freight by hire, and common carriers by air, land, or water, except as provided in the Code; 13. Taxes on premiums paid by way of reinsurance or retrocession; 14. Taxes, fees, or charges for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof, except tricycles; 15. Taxes, fees, or charges on Philippine products actually exported, except as otherwise provided herein; 16. Taxes, fees, or charges on Countryside and Barangay Business Enterprises and cooperatives duly registered under R.A. No. 6810, and R.A. No. 6938, as amended, otherwise known as the “Cooperative Code of the Philippines”; and 17. Taxes, fees, or charges of any kind on the National Government and the BARMM, their agencies and instrumentalities, and LGUs. 269 | P a g e

RULE XXXXIV PROVISIONS ON THE TAXING AND OTHER REVENUE RAISING POWERS OF PROVINCES ARTICLE 429. Scope of Taxing Powers. - Except as otherwise provided in the Code, the province may levy only the taxes, fees, or charges as provided in this Chapter. ARTICLE 430. Tax on Transfer of Real Property Ownership. – 1. The province may impose a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of not more than fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer, or other disposition of real property pursuant to R.A. No. 6657, as amended, otherwise known as the “the Comprehensive Agrarian Reform Law of 1988” shall be exempt from this tax. 2. For this purpose, the Register of Deeds of the province concerned shall, before registering any deed, require the presentation of the evidence of payment of this tax. The provincial assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the provincial treasurers with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. It shall be the duty of the seller, donor, transferor, executor, or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. ARTICLE 431. Tax on Business of Printing and Publication. - The province may impose a tax on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other of similar nature, at a rate not exceeding fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year. In the case of a newly started business, the tax shall not exceed one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. The receipts from the printing and/or publishing of books or other reading materials prescribed by the MBHTE as school texts or reference shall be exempt from the tax herein imposed. 270 | P a g e

ARTICLE 432. Franchise Tax. - Notwithstanding any exemption granted by any law, the province may impose a tax on business enjoying a franchise at a rate exceeding fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year based on the incoming receipt, or realized, within its territorial jurisdiction. In the case of a newly started business, the tax shall not exceed one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. ARTICLE 433. Permit for Tax on Sand, Gravel, and Other Quarry Resources. – The imposition and issuance of permit to extract sand, gravel, and other quarry resources covering an area of not more than five (5) hectares shall be issued exclusively by the provincial governor upon the recommendation of the city or municipal mayor where the resources will be extracted and pursuant to an ordinance of the sangguniang panlalawigan. The term of the permit is for a period of five (5) years from the date of issuance thereof, renewable for like periods but not to exceed a total term of twenty-five (25) years. For extraction, removal, and disposal of quarry resources covering an area more than five (5) hectares but not to exceed twenty (20) hectares at any one time for a term of five (5) years from the issuance thereof, renewable for like period but not to exceed a total term of twenty-five (25) years, the permit shall be issued by the MENRE. Existing quarry permits issued prior to the enactment of the Code shall remain valid until expiration. ARTICLE 434. Tax on Sand, Gravel, and Other Quarry Resources. – When the permit was issued by the province in relation to the preceding Section, the province may levy and collect not more than ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal Revenue Code (NIRC), as amended, extracted from public lands or from the beds of seas, lakes, rivers, streams, creeks, and other public waters within its territorial jurisdiction. The proceeds thereof shall be distributed as follows: 1. Thirty percent (30%) to the province; 2. Thirty percent (30%) to the component city or municipality where the sand, gravel, and other quarry resources are extracted; and 3. Forty percent (40%) to the barangay where the sand, gravel, and other quarry resources are extracted. When the area of the sand, gravel, or quarry is located in two or more barangays, component cities, or municipalities, the share above shall be divided in accordance with the formula in Section 312 of the Code. 271 | P a g e

ARTICLE 435. Professional Tax. – 1. The province may levy an annual professional tax on each person engaged in the exercise or practice of his/her profession requiring government examination in such amount and reasonable classification as the sangguniang panlalawigan may determine but shall in no case exceed One Thousand Three Hundred Pesos (Php1,300.00). The sangguniang panlalawigan may increase the ceiling on the professional tax once every three (3) years based on the past three (3)-year average of the consumer price index as officially published by the Philippine Statistics Authority (PSA). 2. Every person legally authorized to practice his/her profession shall pay the professional tax to the province where he/she practices his/her profession or where he/she maintains his/her principal office in case his/her practices his/her profession in several places; Provided, That, such person who has paid the corresponding professional tax shall be entitled to practice his/her profession in any part of the Philippines without being subjected to any other national or local tax, license, or free for the practice of such profession. a) Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his/her profession before employment and annually thereafter. b) The professional tax shall be payable annually on or before the thirty first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him/her. ARTICLE 436. Amusement Tax. – 1. The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from admission fees. 2. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the provincial treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. 272 | P a g e

3. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax herein imposed. 4. The sangguniang panlalawigan may prescribe the time, manner, terms, and conditions for the payment of tax. In case of fraud or failure to pay the tax, the sangguniang panlalawigan may impose such surcharges, interests, and penalties as it may deem appropriate. 5. The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located. ARTICLE 437. Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain Products. - The province may levy an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers, or retailers in the delivery or distribution of sweetened beverages, tobacco products, and other products as may be determined by the sangguniang panlalawigan, to sales outlets, consumers, whether directly or indirectly, within the province in an amount not exceeding Two Thousand Two Hundred Pesos (Php 2,200.00). The manufacturers, producers, wholesalers, dealers, and retailers referred to in the immediately preceding paragraph shall be exempt from the tax on peddlers prescribed elsewhere in the Code. On the other hand, the province may levy a higher fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers, or retailers in the delivery or distribution of alcohol products such as distilled spirits, wines, and fermented liquors in an amount not exceeding Six Thousand Six Hundred Pesos (Php 6,600.00), whether the truck, van, or vehicle exclusively or partially carries such alcohol products. The sangguniang panlalawigan may increase the annual fixed tax for every truck, car, or any vehicle used by manufacturers, producers, wholesales, dealers, or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets, or consumers, whether directly or indirectly, once every three (3) years, based on guidelines issued by the Ministry of Finance, and Budget and Management (MFBM) utilizing the consumer price index as the basis in increasing the ceiling of the aforementioned annual fixed tax. RULE XXXXV PROVISIONS ON THE TAXING AND OTHER REVENUE RAISING POWERS OF MUNICIPALITIES ARTICLE 438. Scope of Taxing Powers. - 273 | P a g e

Except as otherwise provided in the Code, municipalities may levy taxes, fees, or charges not otherwise levied by provinces. ARTICLE 439. Tax on Business. - The municipality may impose taxes on the following business: 1. Manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: With gross sales or receipts for the preceding calendar Amount of Tax year in the amount (Php) of: Per Annum (Php) Less than 10,000.00 165.00 10,000.00 or more but less than 220.00 15,000.00 or more but less than 20,000.00 302.00 20,000.00 or more but less than 30,000.00 440.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,650.00 100,000.00 or more but less than 150,000.00 2,200.00 150,000.00 or more but less than 200,000.00 2,750.00 200,000.00 or more but less than 300,000.00 3,850.00 300,000.00 or more but less than 500,000.00 5,500.00 500,000.00 or more but less than 750,000.00 8,000.00 274 | P a g e

750,000.00 or more but less than 1,000,000.00 10,000.00 1,000,000.00 or more but less than 2,000,000.00 13,750.00 2,000,000.00 or more but less than 3,000,000.00 16,500.00 3,000,000.00 or more but less than 4,000,000.00 19,800.00 4,000,000.00 or more but less than 5,000,000.00 23,100.00 5,000,000.00 or more but less than 6,500,000.00 24,375.00 6,500,000.00 or more at a rate not exceeding thirty-seven and a half percent (37½%) of one percent (1%) 2. Wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: With gross sales or receipts for the preceding calendar Amount of Tax year in the amount (Php) of: Per Annum (Php) Less than 1,000.00 18.00 1,000.00 or more but less than 2,0000 33.00 2,000.00 or more but less than 3,000.00 50.00 3,000.00 or more but less than 4,000.00 72.00 4,000.00 or more but less than 5,000.00 100.00 5,000.00 or more but less than 6,000.00 121.00 6,000.00 or more but less than 7,000.00 143.00 7,000.00 or more but less than 8,000.00 165.00 8,000.00 or more but less than 10,000.00 187.00 10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 275.00 275 | P a g e

20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 440.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 990.00 75,000.00 or more but less than 100,000.00 1320.00 100,000.00 or more but less than 150,000.00 1870.00 150,000.00 or more but less than 200,000.00 2,420.00 300,000.00 or more but less than 500,000.00 3,300.00 500,000.00 or more but less than 750,000.00 6,600.00 750,000.00 or more but less than 1,000,000.00 8,800.00 1,000,000.00 or more but less than 2,000,000.00 10,000.00 2,000,000.00 or more at a rate not exceeding thirty-seven and a half percent (37½%) of one percent (1%) 3. Exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers, or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (½) of the rates prescribed under sub paragraphs (a), (b) and (d) of this Article.: a) Rice and corn; b) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; c) Cooking oil and cooking gas; d) Laundry soap, detergents, and medicine; e) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; f) Poultry feeds and other animal feeds; g) School supplies; and h) Cement. 4. Retailers: With gross sales or receipts for the preceding calendar year in Rate of Tax Per the amount of: Annum 276 | P a g e

Less than Php 400,000.00 2% More than Php 400,000.00 1% Provided, That barangays shall have the exclusive power to levy taxes, as provided under ARTICLE 175 hereof, on gross sales or receipts of the preceding calendar year of Eighty Thousand Pesos (Php 80,000.00) or less, in the case of cities, and Fifty Thousand Pesos (Php 50,000.00) or less, in the case of municipalities. 5. Contractors and other independent contractors, in accordance with the following schedule: With gross sales or receipts for the preceding Rate of Tax Per Annum calendar year in the amount of: Less than Php 5,000.00 Php 27.50 Php 5,000.00 or more but less than 10,0000 61.60 Php 10,000.00 or more but less than 15,0000 104.50 Php 15,000.00 or more but less than 20,0000 165.00 Php 20,000.00 or more but less than 30,0000 275.00 Php 30,000.00 or more but less than 40,0000 385.00 Php 40,000.00 or more but less than 50,0000 550.00 Php 50,000.00 or more but less than 75,0000 880.00 Php 75,000.00 or more but less than 100,0000 1,320.00 Php 100,000.00 or more but less than 150,0000 1,980.00 Php 150,000.00 or more but less than 200,0000 2,640.00 Php 200,000.00 or more but less than 250,0000 3,630.00 Php 250,000.00 or more but less than 300,0000 4,620.00 Php 300,000.00 or more but less than 400,0000 6,160.00 Php 400,000.00 or more but less than 500,0000 8,250.00 Php 500,000.00 or more but less than 750,0000 9,250.00 Php 750,000.00 or more but less than 1,000,0000 10,250.00 Php 1,000,000.00 or more but less than 11,500.00 2,000,0000 277 | P a g e

Php 2,000,000.00 or more At a rate not exceeding fifty percent (50%) of one percent (1%) 6. Banks and other financial institutions, excluding duly registered Islamic banks, at a rate not exceeding fifty percent (50%) of one percent (1%) on the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium. 7. Peddlers engaged in the sale of any merchandise or article of commerce, at a rate not exceeding Fifty Pesos (Php 50.00) per peddler annually. 8. Any business, not otherwise specified in the preceding paragraphs, which the sanggunian concerned may deem proper to tax; Provided, That on any business subject to the excise, VAT, or percentage tax under the NIRC, as amended, the rate of tax shall not exceed two percent (2%) of gross sales or receipts of the preceding calendar year. The sanggunian concerned may prescribe a schedule of graduated tax rates but in no case to exceed the rates prescribed herein. ARTICLE 440. Retirement of Business. – A business subject to tax pursuant to the preceding section shall, upon termination thereof, submit a sworn statement of its gross sales or receipts for the current year. If the tax was paid during the year, the difference shall be paid before the business is considered officially retired. ARTICLE 441. Payment of Business Taxes. – 1. The taxes imposed under Section 166 shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. 2. In cases where a person conducts or operates two (2) or more businesses which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. 3. In cases where a person conducts or operates two (2) or more businesses which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. ARTICLE 442. Fees and Charges. - The municipality may impose and collect such reasonable fees and charges on business and occupation and, except as reserved to the province in ARTICLE 163 of the Code, on the practice of any profession or calling, 278 | P a g e

commensurate with the cost of regulation, inspection and licensing before any person may engage in such business or occupation, or practice such profession or calling. ARTICLE 443. Fees for Sealing and Licensing of Weights and Measures. – 1. The municipality may levy fees for the sealing and licensing of weights and measures at such reasonable rates as shall be prescribed by the sangguniang bayan. 2. The sangguniang bayan shall prescribe the necessary regulations for the use of such weights and measures, subject to such guidelines as may be prescribed by the Ministry of Science and Technology (MOST). The sanggunian concerned shall, by appropriate ordinance, penalize fraudulent practices and unlawful possession or use of instruments of weights and measures and prescribe the criminal penalty therefore in accordance with the provisions of the Code; Provided, That the sanggunian concerned may authorize the municipal treasurer to settle an offense not involving the commission of fraud before a case is filed in court, upon payment of a compromise penalty as prescribed by the sanggunian but not less than One Thousand Pesos (Php 1,000.00). ARTICLE 444. Fishery Rentals, Fees, and Charges. - Municipalities shall have the exclusive authority to grant fishery privileges in the municipal waters and impose rentals, fees or charges therefore in accordance with the provisions of this Section; Provided, That the license fees shall be determined in consultation with the existing regional regulating offices and the FARMCs under Muslim Mindanao Autonomy Act (MMAA) No. 86, otherwise known as the ARMM Aquatic and Fisheries Code of 1999. The sangguniang bayan may: 1. Grant fishery privileges to erect fish corrals, oyster, mussels or other aquatic beds or bangus fry areas, within a definite zone of the municipal waters, as determined by it;Provided, That duly registered organizations and cooperatives of marginal fishers shall have the preferential right to such fishery privileges; Provided, further, That the sangguniang bayan may require a public bidding in conformity with and pursuant to an ordinance for the grant of such privileges; Provided, finally, That, in the absence of such organizations and cooperatives or their failure to exercise their preferential right, other parties may participate in the public bidding in conformity with the above cited procedure; 2. Grant the privilege to gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from the municipal waters by nets, traps or other fishing gears including traditional modes of fishing such as payao to marginal fishers free of any rental, fee, charge or any other imposition whatsoever. 3. Issue licenses for the operation of fishing vessels of three (3) tons or less for which purpose the sangguniang bayan shall promulgate rules and regulations regarding the issuances of such licenses to qualified applicants under existing laws; Provided, That, for fishing vessels operating exclusively within Bangsamoro Autonomous Region in Muslim Mindanao (BARMM), the municipality may only 279 | P a g e

issue said licenses if the registration was granted by the Ministry of Transportation and Communications (MOTC) in accordance with the BAC; Provided, further, That, the total number of licenses issued is in consonance with the total allowable catch as determined by the sanggunian concerned, in consultation with FARMC; Provided, finally, That, the issuance of licenses shall consider the closed season established by the local government unit in consultation with said Council. ARTICLE 445. Situs of the Tax. – 1. For purposes of collection of the taxes under Section 167 of the Code, manufacturers, assemblers, repackers, brewers, distillers, rectifiers, and compounders of liquor, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks, and other financial institutions, and other businesses maintaining or operating branch or sales outlet elsewhere shall record the sale in the branch or sales outlet making the sale or transaction, and the tax thereon shall accrue and shall be paid to the municipality where such branch or sales outlet is located. In cases where there is no such branch or sales outlet in the city or municipality where the sale or transaction is made, the sale shall be duly recorded in the principal office and the taxes due shall accrue and shall be paid to such city or municipality. 2. The following sales allocation shall apply to manufacturers, assemblers, contractors, producers, and exporters with factories, project offices, plants, and plantations in the pursuit of their business: a) Thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located; and b) Seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant, or plantation is located. 3. In case of a plantation located at a place other than the place where the factory is located, said seventy percent (70%) mentioned in subparagraph (b) of subARTICLE 2 above shall be divided as follows: a) Sixty percent (60%) to the city or municipality where the factory is located; and b) Forty percent (40%) to the city or municipality where the plantation is located. 4. In cases where a manufacturer, assembler, producer, exporter or contractor has two (2) or more factories, project offices, plants, or plantations located in different localities, the seventy percent (70%) sales allocation mentioned in subparagraph (b) of subARTICLE 2 above shall be prorated among the localities where the factories, project offices, plants, and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. 280 | P a g e

3. The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant, or plantation is located. RULE XXXXVI PROVISIONS ON THE TAXING AND OTHER REVENUE RAISING POWERS OF CITIES ARTICLE 446. Scope of Taxing Powers. - Except as otherwise provided in the Code, the city, may levy the taxes, fees, or charges which the province or municipality may impose; Provided, That the taxes, fees, or charges levied and collected by highly urbanized and independent component cities shall accrue to them and distributed in accordance with the provisions of the Code. The rates of taxes that the city may levy may exceed the maximum rates allowed for the province or municipality by not more than fifty percent (50%) except the rates of professional and amusement taxes. RULE XXXXVII PROVISIONS ON THE TAXING AND OTHER REVENUE RAISING POWERS OF BARANGAYS ARTICLE 447. Scope of Taxing Powers. - The barangays may levy taxes, fees, or charges as provided in this Article, which shall exclusively accrue to them: 1. Taxes - On stores or retailers with fixed business establishments with gross sales or receipts of the preceding calendar year of Fifty Thousand Pesos (Php 50,000.00) or less, in the case of cities and Thirty Thousand Pesos (Php 30,000.00) or less, in the case of municipalities, at a rate not exceeding one percent (1%) on such gross sales or receipts. 2. Service Fees or Charges - barangays may collect reasonable fees or charges for services rendered in connection with the regulation or the use of barangay-owned properties or service facilities such as palay, copra, or tobacco dryers. 3. Barangay Clearance - No city or municipality may issue any license or permit for any business or activity unless a clearance is first obtained from the barangay where such business or activity is located or conducted. For such clearance, the sangguniang barangay may impose a reasonable fee. The application for clearance shall be acted upon within seven (7) working days from the filing thereof. In the event that the clearance is not issued within the said period, the city or municipality may issue the said license or permit. 4. Other Fees and Charges - The barangay may levy reasonable fees and charges: 281 | P a g e

a) Commercial breeding of fighting; b) Establishment, ownership, operation, and management of cockpits and holding of cockfights; c) Places of recreation which charge admission fees; d) Billboards, signboards, neon signs, and outdoor advertisements; and e) Conduct of other activities and the ownership, operation, or management of other establishments inimical to public morals. RULE XXXXVIII COMMON REVENUE-RAISING POWERS ARTICLE 448. Service Fees and Charges. -LGUs may impose and collect such reasonable fees and charges for services rendered. ARTICLE 449. Public Utility Charges. - LGUs may impose and collect such reasonable fees and charges for services rendered. ARTICLE 450. Toll Fees or Charges. - The sanggunian concerned may prescribe the terms and conditions and fix the rates for the imposition of toll fees or charges for the use of any public road, pier or wharf, waterway, bridge, ferry, or telecommunication system funded and constructed by the LGU concerned; Provided, That no such toll fees or charges shall be collected from officers and enlisted men of the AFP and members of the PNP on mission, post office personnel delivering mail, physically- handicapped, and disabled citizens who are sixty-five (65) years or older; Provided, further, That, public emergency vehicles including ambulances, fire trucks, and emergency response vehicles, while responding to emergency situations shall likewise be exempted. When public safety and welfare so requires, the sanggunian concerned may discontinue the collection of the tolls, and thereafter the said facility shall be free and open for public use. RULE XXXXIX COMMUNITY TAX ARTICLE 451. Community Tax. - Cities or municipalities may levy a community tax in accordance with the provisions of this Title. ARTICLE 452. Individuals Liable to Community Tax. - Every inhabitant of the LGU eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (Php 1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Twenty Pesos (Php 282 | P a g e

20.00) and an annual additional tax of One Peso (Php 1.00) for every One Thousand Pesos (Php 1,000.00) of income, regardless of whether from business, exercise of profession, or from property, which in no case shall exceed Five Thousand Pesos (Php 5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. ARTICLE 453. Juridical Persons Liable to Community Tax. – 1. Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax of One Thousand Pesos (Php 1,000.00) and an annual additional tax, which in no case, shall exceed Ten Thousand Pesos (Php 10,000.00) in accordance with the following schedule: a) For every Five Thousand Pesos (Php 5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the city or municipality where the real property is situated – Five Pesos (Php 5.00); and b) For every Five Thousand Pesos (Php 5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year - Five Pesos (Php 5.00). 2. The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. ARTICLE 454. Exemptions. - The following are exempt from the community tax: 1. Diplomatic and consular representatives; and 2. Transient visitors when their stay in the Philippines does not exceed three (3) months. ARTICLE 455. Place of Payment. - The community tax shall be paid in the place of residence of the individual, or in the place where the principal office of the juridical entity is located. ARTICLE 456. Time for Payment; Penalties for Delinquency. – 1. The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he/she shall be liable for the community tax on the day he/she reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption 283 | P a g e

on or before the last day of March, he/she shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. 2. Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. ARTICLE 457. Community Tax Certificate. – A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One Peso (Php 1.00). ARTICLE 458. Presentation of Community Tax Certificate on Certain Occasions. – 1. When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of a community tax certificate shall not be required in connection with the registration of a voter. 2. When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. 3. The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the 284 | P a g e

fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. ARTICLE 459. Printing of Community Tax Certificates and Distribution of Proceeds. – 1. The Bangsamoro Revenue Office (BRO) shall cause the printing of community tax certificates and distribute the same to the cities and municipalities through the city and municipal treasurers in accordance with prescribed regulations. 2. The proceeds of the tax shall accrue to the general funds of the cities, municipalities, and barangays except a portion thereof which shall accrue to the general fund of the Bangsamoro Government to cover the actual cost of printing and distribution of the forms and other related expenses. The city or municipal treasurer concerned shall remit to the Bangsamoro Treasury Office the said share of the Bangsamoro Government in the proceeds of the tax within ten (10) days after the end of each quarter. 3. The city or municipal treasurer shall deputize the barangay treasurer to collect the community tax in their respective jurisdictions: Provided, however, That, said barangay treasurer shall be bonded in accordance with existing laws. 4. The proceeds of the community tax actually and directly collected by the city or municipal treasurer shall accrue entirely to the general fund of the city or municipality concerned. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows: a) Fifty percent (50%) shall accrue to the general fund of the city or municipality concerned; and b) Fifty percent (50%) shall accrue to the barangay where the tax is collected. RULE XXXXX COLLECTION OF TAXES ARTICLE 460. Tax Period and Manner of Payment. – Unless otherwise provided in the Code, the tax period of all local taxes, fees, or charges shall be the calendar year. Such taxes, fees, or charges may be paid in quarterly installments. ARTICLE 461. Accrual of Tax. – Unless otherwise provided in the Code, all local taxes, fees, or charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees, or charges, or changes in the rates thereof, shall accrue on the first (1st) day of the quarter following the effectivity of the ordinance imposing such new levies or rates. ARTICLE 462. Time of Payment. – Unless otherwise provided in the Code, all local taxes, fees, or charges shall be paid within the first twenty (20) days of January or of each 285 | P a g e

subsequent quarter, as the case may be. The sanggunian concerned may, for a justifiable reason or cause, extend the time of payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six (6) months. ARTICLE 463. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges. – The sanggunian may impose a surcharge not exceeding twenty-five percent (25%) of the amount of taxes, fees, or charges not paid on time and an interest at the rate not exceeding two percent (2%) per month of the unpaid taxes, fees, or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six(36) months. ARTICLE 464. Interests on Other Unpaid Revenues. – Where the amount of any other revenue due a local government unit, except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest thereon at the rate not exceeding two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. ARTICLE 465. Collection of Local Revenues by Treasurer. – All local taxes, fees, or charges shall be collected by the provincial, city, municipal, or barangay treasurer, or their duly authorized deputies. The provincial, city or municipal treasurer may designate the barangay treasurer as his/her deputy to collect local taxes, fees, or charges. In case a bond is required for the purpose, the provincial, city, or municipal government shall pay the premiums thereon in addition to the premiums of bond that may be required under the Code. ARTICLE 466. Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer. – The provincial, city, municipal, or barangay treasurer may, by him/herself/herself or through any of his/her municipal, or barangay treasurer may, by him/herself/herself or through any of his/her deputies duly authorized in writing, examine the books, accounts, and other pertinent records of any person, partnership, corporation, or association subject to local taxes, fees, or charges in order to ascertain, assess, and collect the correct amount of the tax, fee, or charge. Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the local treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. 286 | P a g e

For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the local treasurer, his/her deputy or duly authorized representative. RULE XXXXXI DEPUTIZATION IN THE COLLECTION OF REGIONAL TAXES, FEES, AND CHARGES ARTICLE 467. Collection of Regional Taxes, Fees, and Charges. – Upon coordination with the BLGF, the provincial, municipal, and city treasurers shall be deputized to collect and remit payments for regional taxes, fees, and charges as specified in the Bangsamoro Revenue Code to be enacted by the Parliament and other relevant regional revenue generation laws, regulations, and issuances. The provincial, municipal, and city treasurers shall submit a report on their collections to the MFBM in the form and manner prescribed therefor. ARTICLE 468. Assistance in the Enforcement and Monitoring of Revenue Laws and Regulations. – To ensure optimization of revenue collection, all local government units shall provide assistance to the Bangsamoro Government in enforcing, monitoring, and implementing the Bangsamoro Revenue Code to be enacted by the Parliament and other relevant regional revenue generation laws, regulations, and issuances. RULE XXXXXII CIVIL REMEDIES FOR COLLECTION OF REVENUES ARTICLE 469. Application of Chapter. – The provisions of this Chapter and the remedies provided herein may be availed of for the collection of any delinquent local taxes, fees, or charges, or other revenues. ARTICLE 470. Local Government's Lien. – Local taxes, fees, charges, and other revenues constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, or charges including related surcharges and interest. ARTICLE 471. Civil Remedies. – The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: 1. By administrative action thru distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property; and 2. By judicial action. 287 | P a g e

Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the local government unit concerned. ARTICLE 472. Distraint of Personal Property. – The remedy by distraint shall proceed as follows: 1. Seizure - Upon failure of the person owing any local taxes, fees, or charges to pay the same at the time required, the local treasurer or his/her deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such a case, the local treasurer or his/her deputy shall issue a duly authenticated certificate based upon the records of his/her office showing the fact of delinquency and the amounts of the tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. 2. Accounting of distrained goods - The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by him/herself/herself shall be either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. 3. Publication - The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the local government unit where the distraint is made, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the office of the chief executive of the local government unit in which the property is distrained. 4. Release of distrained property upon payment prior to sale - If at any time prior to the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. 5. Procedure of sale - At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the local treasurer shall make a report of the proceedings in writing to the local chief executive concerned. 6. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon 288 | P a g e

by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. 7. Said Committee on Appraisal shall be composed of the city or municipal treasurer as chairperson, with a representative of the Commission on Audit (COA) and the city or municipal assessor as members. 8. Disposition of proceeds - The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his/her deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. ARTICLE 473. Levy on Real Property. – After the expiration of the time required to pay the delinquent taxes, fees, or charges, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the provincial, city, or municipal treasurer, as the case may be, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him/her/her. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Registrar of Deeds of the province or city where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he/she be absent from the Philippines, to his/her agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his/her delinquency, the provincial, city, or municipal treasurer, as the case may be, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the sanggunian concerned. ARTICLE 474. Penalty for Failure to Issue and Execute Warrant. – Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. 289 | P a g e

ARTICLE 475. Advertisement and Sale. – Within thirty (30) days after levy, the local treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal building or city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the province, city, or municipality where the property is located. The advertisement shall contain the amount of taxes, fees, or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties, and interests. If he/she fails to do so, the sale shall proceed and shall be held either at the main entrance of the provincial, city, or municipal building, or on the property to be sold, or at any other place as determined by the local treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the local treasurer or his/her deputy shall make a report of the sale to the sanggunian concerned, and which shall form part of his/her records. After consultation with the sanggunian, the local treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser, and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties; Provided, That any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The local treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. ARTICLE 476. Redemption of Property Sold. – Within one (1) year from the date of sale, the delinquent taxpayer or his/her representative shall have the right to redeem the property upon payment to the local treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests, or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the provincial, city, or municipal treasurer or his/her deputy. The provincial, city, or municipal treasurer or his/her deputy, upon surrender by the purchaser of the certificate of sale previously issued to him/her/her, shall forthwith return to the latter the entire purchase price paid by him/her/her plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale 290 | P a g e

and other legitimate expenses incurred by him/her/her, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests, and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. ARTICLE 477. Final Deed to Purchaser. – In case the taxpayer fails to redeem the property as provided herein, the local treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. ARTICLE 478. Purchase of Property by the Local Government Units for Want of Bidder. – In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties, and costs, the local treasurer conducting the sale shall purchase the property in behalf of the LGU concerned to satisfy the claim and within two (2) days thereafter shall make a report of his/her proceedings which shall be reflected upon the records of his/her office. It shall be the duty of the Registrar of Deeds concerned upon registration with his/her office of any such declaration of forfeiture to transfer the title of the forfeited property to the LGU concerned without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his/her representative, may redeem the property by paying to the local treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested of the LGU concerned. ARTICLE 479. Resale of Real Estate Taken for Taxes, Fees, or Charges. – The sanggunian may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding ARTICLE at a public auction. The proceeds of the sale shall accrue to the general fund of the LGU concerned. ARTICLE 480. Collection of Delinquent Taxes, Fees, Charges or other Revenues through Judicial Action. – The LGU concerned may enforce the collection of delinquent taxes, fees, charges, or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the local treasurer within the period prescribed in SECTION 219 of the Code. ARTICLE 481. Further Distraint or Levy. – The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. 291 | P a g e

ARTICLE 482. Personal Property Exempt from Distraint or Levy. – The following property shall be exempt from distraint and the levy, attachment, or execution thereof for delinquency in the payment of any local tax, fee, or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in his/her trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him/her/her in his/her ordinary occupation; 3. His/Her necessary clothing, and that of all his/her family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he/she may select, of a value not exceeding Ten Thousand Pesos (Php 10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries and equipment of doctors, engineers, lawyers, and judges; Provided, That, the local sanggunian may exempt the effects of other professionals under this provision; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (Php 10,000.00), by the lawful use of which a fisher earns his/her livelihood; and 8. Any material or article forming part of a house or improvement of any real property. RULE XXXXXIII MISCELLANEOUS PROVISIONS ARTICLE 483. Power to Levy Other Taxes, Fees, or Charges. – LGUs may exercise the power to levy taxes, fees, charges, or other impositions on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code (NIRC), as amended, or other applicable laws; Provided, That the taxes, fees, charges, or other impositions shall not be unjust, excessive, oppressive, confiscatory, or contrary to declared national policy: Provided, further, That, the ordinance levying such taxes, fees, charges, or other impositions shall not be enacted without any prior public hearing conducted for the purpose. ARTICLE 484. Procedure for Approval and Effectivity of Tax Ordinances and Revenue Measures; Mandatory Public Hearings. – The procedure for approval of local tax ordinances and revenue measures shall be in accordance with the provisions of the Code; Provided, That public hearings shall be conducted for the purpose prior to the enactment thereof; Provided, further, That, any question on the constitutionality or legality of tax ordinances or revenue measures may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal; Provided, That, such appeal shall not have the effect of suspending the effectivity of the ordinance and the accrual and payment of the tax, fee, or charge levied therein; Provided, finally, That, within thirty 292 | P a g e

(30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction. ARTICLE 485. Publication of Tax Ordinances and Revenue Measures. – Within ten (10) days after their approval, certified true copies of all provincial, city, and municipal tax ordinances or revenue measures shall be published in full for three (3) consecutive days in a newspaper of local circulation; Provided, That, in provinces, cities, and municipalities where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places The same shall be posted on LGUs’ websites, or alternative public information online platforms authorized for use by the sanggunian concerned, and through the Bangsamoro Online Register of Ordinances. No tax ordinance shall be effective until after fifteen (15) days from its publication. ARTICLE 486. Furnishing of Copies of Tax Ordinances and Revenue Measures. – Copies of all provincial, city, municipal, and barangay tax ordinances and revenue measures shall be furnished to the respective local treasurers for public dissemination. ARTICLE 487. Attempt to Enforce Void or Suspended Tax Ordinances and Revenue Measures. – The enforcement of any tax ordinance or revenue measure after due notice of the disapproval or suspension thereof shall be sufficient ground for administrative disciplinary action against the local officials and employees responsible therefor. ARTICLE 488. Authority of Local Government Units to Adjust Rates of Tax Ordinances. – LGUs shall have the authority to adjust the tax rates as prescribed herein not often than once every five (5) years, unless otherwise provided in the Code, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under the Code. ARTICLE 489. Authority to Grant Tax Exemption Privileges. – LGUs may, through ordinances duly approved, grant tax exemptions, incentives, or reliefs under such terms and conditions, as they may deem necessary. ARTICLE 490. Withdrawal of Tax Exemption Privileges. – Unless otherwise provided in the Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or -controlled corporations (GOCCs), except local water districts, cooperatives duly registered under R.A. No. 6938, non-stock and non-profit hospitals and educational institutions, are hereby withdrawn upon the effectivity of the Code. RULE XXXXXIV REMEDIES ARTICLE 491. Periods of Assessment and Collection. – 293 | P a g e

1. Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period; Provided, That taxes, fees, or charges which have accrued before the effectivity of the Code may be assessed within a period of three (3) years from the date they became due. 2. In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. 3. Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period; Provided, That, taxes, fees, or charges assessed before the effectivity of the Code may be collected within a period of three (3) years from the date of assessment. 4. The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: a) The treasurer is legally prevented from making the assessment of collection; b) The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and c) The taxpayer is out of the country or otherwise cannot be located. ARTICLE 492. Protest of Assessment. – When the local treasurer or his/her duly authorized representative finds that correct taxes, fees, or charges have not been paid, he/she shall issue a notice of assessment stating the nature of the taxes, fees, or charges, the amount of deficiency, the surcharges, interests, and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the local treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The local treasurer shall decide the protest within sixty (60) days from the time of its filing. If the local treasurer finds the protest to be wholly or partly meritorious, he/she shall issue a notice canceling wholly or partially the assessment. However, if the local treasurer finds the assessment to be wholly or partly correct, he/she shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty days from the receipt of the denial of the protest or from the lapse of the sixty (60) day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. ARTICLE 493. Claim for Refund of Tax Credit. – No case or proceeding shall be maintained in any court for the recovery of any taxes, fees, or charges erroneously or illegally collected until a written claim for refund or credit has been filed with the local treasurer. No case or proceeding shall be entertained in any court after the expiration of 294 | P a g e

two (2) years from the date of the payment of such taxes, fees, or charges, or from the date the taxpayer is entitled to a refund or credit. RULE XXXXXV REAL PROPERTY TAXATION ARTICLE 494. Scope. – This Title shall govern the administration, appraisal, assessment, levy, and collection of real property tax. ARTICLE 495. Fundamental Principles. – The appraisal, assessment, levy, and collection of real property tax shall be guided by the following fundamental principles: 1. Real property shall be appraised at its current and fair market value; 2. Real property shall be classified for assessment purposes on the basis of its actual use; 3. Real property shall be assessed on the basis of a uniform classification within each LGU; 4. The appraisal, assessment, levy, and collection of real property tax shall not be let to any private person; and 5. The appraisal and assessment of real property shall be equitable. ARTICLE 496. Definitions. – When used in this Title: 1. “Acquisition Cost” for newly-acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site; 2. “Actual Use” refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof; 3. “Ad Valorem Tax” is a levy on real property determined on the basis of a fixed proportion of the value of the property; 4. “Agricultural Land” is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aquacultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial, or industrial land; 5. “Appraisal” is the act or process of determining the value of property as of a specific date for a specific purpose; 6. “Assessment” is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties; 7. “Assessment Level” is the percentage applied to the fair market value to determine the taxable value the property; 8. “Assessed Value” is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; 295 | P a g e

9. “Commercial Land” is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land; 10. “Depreciated Value” is the value remaining after deducting depreciation from the acquisition cost; 11. “Economic Life” is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; 12. “Fair Market Value” is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy; 13. “Improvement” is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty, or utility, or to adapt it for new or further purposes. ARTICLE 497. Administration of the Real Property Tax. – The provinces and cities shall be primarily responsible for the proper, efficient, and effective administration of the real property tax. RULE XXXXXVI APPRAISAL AND ASSESSMENT OF REAL PROPERTY ARTICLE 498. Appraisal of Real Property. – All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is situated. The MFBM shall promulgate the necessary rules and regulations for the classification, appraisal, and assessment of real property pursuant to the provisions of the Code and guided by the standards set by the Department of Finance (DOF) – BLGF. ARTICLE 499. Declaration of Real Property by the Owner or Administrator. – It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements therein, within a city or municipality, or their duly authorized representative, to prepare, or cause to be prepared, and file with the provincial or city assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the assessor or his/her deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the assessor concerned once every three (3) years during the period from January first (1st) to June thirtieth (30th). ARTICLE 500. Duty of Person Acquiring Real Property or Making Improvement Thereon. – It shall also be the duty of any person, or his/her authorized representative, acquiring at any time real property in any municipality or city or making any improvement on real property, to prepare, or cause to be prepared, and file with the provincial or city assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier. 296 | P a g e

ARTICLE 501. Declaration of Real Property by the Assessor. – When any person, natural or juridical, by whom real property is required to be declared under Article 499 hereof, refuses or fails for any reason to make such declaration within the time prescribed, the provincial or city assessor shall him/herself/herself declare the property in the name of the defaulting owner, if known, or against an unknown owner, as the case may be, and shall assess the property for taxation in accordance with the provision of this Rule. No oath shall be required of a declaration thus made by the provincial, city, or municipal assessor. ARTICLE 502. Listing of Real Property in the Assessment Rolls. – 1. In every province and city, there shall be prepared and maintained by the provincial or city assessor an assessment roll wherein shall be listed all real property, whether taxable or exempt, located within the territorial jurisdiction of the local government unit concerned. Real property shall be listed, valued, and assessed in the name of the owner or administrator, or anyone having legal interest in the property. 2. The undivided real property of a deceased person may be listed, valued, and assessed in the name of the estate or of the heirs and devisees without designating them individually; and undivided real property other than that owned by a deceased may be listed, valued, and assessed in the name of one (1) or more co-owners; Provided, That, such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed by this Rule and the payment of the real property tax with respect to the undivided property. 3. The real property of a corporation, partnership, or association shall be listed, valued, and in the same manner as that of an individual. 4. Real property owned by the Republic of the Philippines, instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued, and assessed in the name of the possessor, grantee, or of the public entity if such property has been acquired or held for resale or lease. ARTICLE 503. Proof of Exemption of Real Property from Taxation. – Every person by or for whom real property is declared, who shall claim tax exemption for such property under this Rule shall file with the provincial or city assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, bylaws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. 297 | P a g e

ARTICLE 504. Real Property Identification System. – All declarations of real property made under the provisions of this Rule shall be kept and filed under a uniform classification system to be established by the provincial or city assessor. ARTICLE 505. Notification of Transfer of Real Property Ownership. – Any person who shall transfer real property ownership to another shall notify the provincial or city assessor concerned within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, and the name and address of the transferee. ARTICLE 506. Duty of Registrar of Deeds to Apprise Assessor of Real Property Listed in Registry. – 1. To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Registrar of Deeds shall prepare and submit to the provincial or city assessor, within six (6) months from the date of effectivity of the Code and every year thereafter, an abstract of his/her registry, which shall include brief but sufficient description of the real properties entered therein, present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. 2. It shall also be the duty of the Registrar of Deeds to require every person who shall present for registration a document of transfer, alienation, or encumbrance of real property to accompany the same with a certificate to the effect that the real property subject of the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such a certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the document. ARTICLE 507. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to Assessor. – Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance, to the assessor of the province or city where the property is situated. ARTICLE 508. Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor. – It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the assessor of the province or city where the land is located with a white or blue print copy of each of all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipt of such plans from the appropriate office under the MENRE, the Land Registration Authority (LRA), or the MHSD, as the case may be. 298 | P a g e

ARTICLE 509. Preparation of Schedule of Fair Market Values. – Before any general revision of property assessment is made pursuant to the provisions of this Rule, there shall be prepared a schedule of fair market values by the provincial and city assessor for the different classes of real property situated in their respective local government units for enactment by ordinance of the sanggunian concerned. The schedule of fair market values shall be published in a newspaper of general circulation in the province or city concerned, or in the absence thereof, shall be posted in the provincial capitol or city hall and in two (2) other conspicuous public places therein. ARTICLE 510. Authority of Assessor to Take Evidence. – For the purpose of obtaining information on which to base the market value of any real property, the assessor of the province or city or his/her deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value. ARTICLE 511. Amendment of Schedule of Fair Market Values. – The provincial or city assessor may recommend to the sanggunian concerned amendments to correct errors in valuation in the schedule of fair market values. The sanggunian concerned shall, by ordinance, act upon the recommendation within ninety (90) days from receipt thereof. ARTICLE 512. Classes of Real Property for Assessment Purposes. – For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral, or special. ARTICLE 513. Special Classes of Real Property. – All lands, buildings, and other improvements actually, directly, and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and GOCCs rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. ARTICLE 514. Actual Use of Real Property as Basis for Assessment. – Real property shall be classified, valued, and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. ARTICLE 515. Assessment Levels. – The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be fixed by ordinances of the sangguniang panlalawigan or sangguniang panlungsod, at the rates not exceeding the following: (a) On Lands: Class Assessment Levels Residential 20% Agricultural 40% 299 | P a g e

Commercia 50% l Industrial 50% Mineral 50% Timberland 20% (b) On Buildings and Other Structures Residential Fair Market Value Assessment Levels Less than Php 175,000.00 0% Php 175,000.00 but not more than 300,000 10% Php 300,000.00 but not more than 500,000 20% Php 500,000.00 but not more than 750,000 25% Php 750,000.00 but not more than 1,000,000 30% Php 1,000,000.00 but not more than 35% 2,000,000 Php 2,000,000.00 but not more than 40% 5,000,000 Php 5,000,000.00 but not more than 50% 10,000,000 More than Php 10,000.000 60% Agricultural Less than Php 300,000.00 25% Php 300,000.00 but not more than 500,000 30% Php 500,000.00 but not more than 750,000 35% Php 750,000.00 but not more than 1,000,000 40% Php 1,000,000.00 but not more than 45% 2,000,000 300 | P a g e

More than 2,000,000.00 50% Commercial/Industrial Less than Php 300,000.00 30% Php 300,000.00 but not more than 500,000 35% Php 500,000.00 but not more than 750,000 40% Php 750,000.00 but not more than 1,000,000 45% Php 1,000,000.00 but not more than 50% 2,000,000 Php 2,000,000.00 but not more than 60% 5,000,000 Php 5,000,000.00 but not more than 70% 10,000,000 More than 10,000,000.00 80% Timberland Less than Php 300,000.00 45% Php 300,000.00 but not more than 500,000 50% Php 500,000.00 but not more than 750,000 55% Php 750,000.00 but not more than 1,000,000 60% Php 1,000,000.00 but not more than 65% 2,000,000 More than 2,000,000.00 70% (c) On Machineries Class Assessment Levels Residential 50% Agricultural 40% Commercial 80% Industrial 80% 301 | P a g e

(d) On Special Classes: The assessment levels for all lands, buildings, machineries, and other improvements: Actual Use Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local water districts 10% GOCCs engaged in the supply and distribution of water and/or 10% generation and transmission of electric power ARTICLE 516. General Revision of Assessments and Property Classification. – The provincial or city shall undertake a general revision of real property assessments within two (2) years after the effectivity of this IRR and every three (3) years thereafter. ARTICLE 517. Valuation of Real Property. – In cases where (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the provincial, city, or municipal assessor or his/her duly authorized deputy shall, in accordance with the provisions of this Rules, make a classification, appraisal, and assessment of the real property listed and described in the declaration irrespective of any previous assessment or taxpayer's valuation thereon: Provided, however, That, the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. ARTICLE 518. Date of Effectivity of Assessment or Reassessment. – All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year: Provided, however, That, the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great and sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made, or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. ARTICLE 519. Assessment of Property Subject to Back Taxes. – Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, That, such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his/her representative, no interest for 302 | P a g e

delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. ARTICLE 520. Notification of New or Revised Assessment. – When real property is assessed for the first time or when an existing assessment is increased or decreased, the provincial, city, or municipal assessor shall within thirty (30) days give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the punong barangay to the last known address of the person to be served. ARTICLE 521. Appraisal and Assessment of Machinery. – 1. The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. 2. If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Bangko Sentral ng Pilipinas (BSP). ARTICLE 522. Depreciation Allowance for Machinery. – For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use; Provided, That, the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. RULE XXXXXVII ASSESSMENT APPEALS ARTICLE 523. Local Board of Assessment Appeals. – Any owner or person having legal interest in the property who is not satisfied with the action of the provincial, city, or municipal assessor in the assessment of his/her property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Board of Assessment Appeals of the province or city by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal. ARTICLE 524. Organization, Powers, Duties, and Functions of the Local Board of Assessment Appeals. – 303 | P a g e

1. The Board of Assessment Appeals of the province or city shall be composed of the Registrar of Deeds, as chairperson, the provincial or city prosecutor and the provincial or city architect or provincial or city engineer, whichever is applicable, as members, and the BRO Executive Director or his/her duly authorized representative, who shall serve as such in an ex officio capacity without additional compensation. 2. The chairperson of the Board shall have the power to designate any employee of the province or city to serve as secretary to the Board also without additional compensation. 3. The chairperson and members of the Board of Assessment Appeals of the province or city shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of the Code. They shall take an oath or affirmation of office in the prescribed form. 4. In provinces and cities without a provincial or city architect or engineer, the district engineer of the district where the assessed property is located shall serve as a member of the Board. In the absence of the Registrar of Deeds, or the provincial or city prosecutor, or the provincial or city engineer, or the district engineer, the persons performing their duties, whether in an acting capacity or as a duly designated officer-in-charge, shall automatically become the chairperson or member, respectively, of the said Board, as the case may be. ARTICLE 525. Meetings and Expenses of the Local Board of Assessment Appeals. – 1. The Board of Assessment Appeals of the province or city shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or traveling expenses for his/her attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal. 2. All expenses of the Board shall be charged against the general fund of the province or city, as the case may be. The sanggunian concerned shall appropriate the necessary funds to enable the Board in their respective localities to operate effectively. ARTICLE 526. Action by the Local Board of Assessment Appeals. – 1. The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take depositions, and issue subpoena and subpoena duces tecum. The proceedings 304 | P a g e

of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. 2. The secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the provincial or city assessor with a copy of the decision of the Board. In case the provincial or city assessor concurs in the revision or the assessment, it shall be his/her duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the Board, may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals, as provided in the succeeding article. The decision of the Central Board shall be final and executory. ARTICLE 527. Central Board of Assessment Appeals. – Unless otherwise provided by a law passed by the Parliament, the Central Board of Assessment Appeals created under R.A. No. 7160, as amended shall have appellate jurisdiction over all assessment cases decided by the Local Board of Assessment Appeals. ARTICLE 528. Effect of Appeal on the Payment of Real Property Tax. – Appeal on assessments of real property made under the provisions of the Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the provincial or city assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. RULE XXXXXVIII IMPOSITION OF REAL PROPERTY TAX ARTICLE 529. Power to Levy Real Property Tax. – A province or city may levy an annual ad valorem tax on real property such as land, building, machinery, and other improvement not hereinafter specifically exempted. ARTICLE 530. Rates of Levy. – A province or city shall fix a uniform rate of basic real property tax applicable to their respective localities as follows: 1. In the case of a province, at the rate not exceeding one percent (1%) of the assessed value of real property; and 2. In the case of a city, at the rate not exceeding two percent (2%) of the assessed value of real property. ARTICLE 531. Exemptions from Real Property Tax. – The following are exempted from payment of the real property tax: 305 | P a g e

1. Real property owned by the Republic of the Philippines or any of its political subdivisions, including the BARMM, except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; 2. Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries, and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes, including but not limited to, orphanages, madaris, and Tahfidz Al-Qur’an institutions; 3. All machineries and equipment that are actually, directly, and exclusively used by local water districts and GOCCs engaged in the supply and distribution of water and/or generation and transmission of electric power; 4. All real property owned by duly registered cooperatives as provided for under R. A. No. 6938; 5. Machinery and equipment used for pollution control and environmental protection; 6. All lands certified to be ancestral domains except such portion of the ancestral domains that are actually used for large-scale agriculture, commercial, forest plantation, and residential purposes, or upon titling by private persons: Provided, That, all exactions shall be used to facilitate the development and improvement of the ancestral domains; and 7. Lands located in areas declared by the Chief Minister or the local sanggunian to be physically or legally inaccessible to the owner by reason of force majeure, civil disturbance, natural calamity, and other man-made causes such as armed- conflict: Provided, That, said declaration shall not be longer than a period of one (1) year, unless otherwise extended. ARTICLE 532. Real Property Exempt During Internal Displacement. – Internally displaced persons or IDPs are exempt from payment of real property taxes and other local assessments relating to properties left behind while in displacement, as may be provided in a law to be passed by the parliament on the rights of the IDPs. RULE XXXXXIX SPECIAL LEVIES ON REAL PROPERTY ARTICLE 533. Additional Levy on Real Property for the Special Education Fund. – A province or city may levy and collect an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the SEF. ARTICLE 534. Additional Ad Valorem Tax on Idle Lands. – A province or city may levy an annual tax on idle lands at the rate not exceeding five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. ARTICLE 535. Idle Lands, Coverage. – For purposes of real property taxation, idle lands shall include the following: 306 | P a g e

1. Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. 2. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. 3. Lands, other than agricultural, located in a city or municipality, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. 4. Regardless of land area, this ARTICLE shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, That, individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. ARTICLE 536. Idle Lands Exempt from Tax. – A province or city may exempt idle lands from the additional levy by reason of force majeure, civil disturbance, natural calamity or any cause or circumstance which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same. ARTICLE 537. Listing of Idle Lands by the Assessor. – The provincial, or city assessor shall make and keep an updated record of all idle lands located within his/her area of jurisdiction. For purposes of collection, the provincial or city assessor shall furnish a copy thereof to the provincial or city treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE 538. Special Levy by Local Government Units. – A province, city, or municipality may impose a special levy on the lands comprised within its territorial jurisdiction especially benefited by public works projects or improvements funded by the LGU concerned: Provided, That, the special levy shall not exceed sixty percent (60%) of the actual cost of such projects and improvements, including the costs of acquiring land and such other real property in connection therewith: Provided, further, That, the special levy shall not apply to lands exempt from basic real property tax and the remainder of the land portions of which have been donated to the LGU concerned for the construction of such projects or improvements. ARTICLE 539. Ordinance Imposing a Special Levy. – A tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public works projects or improvements to be undertaken, state the estimated cost 307 | P a g e

thereof, specify the metes and bounds by monuments and lines, and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The sanggunian concerned shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or ARTICLEs thereof, depending on whether such land is more or less benefited by the proposed work. ARTICLE 540. Publication of Proposed Ordinance Imposing a Special Levy. – Before the enactment of an ordinance imposing a special levy, the sanggunian concerned shall conduct a public hearing thereon; notify in writing the owners of the real property to be affected or the persons having legal interest therein as to the date and place thereof, and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. ARTICLE 541. Fixing the Amount of Special Levy. – The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the assessor concerned, or its current assessed value as fixed by said assessor if the property does not appear on record in his/her books. Upon the effectivity of the ordinance imposing special levy, the assessor concerned shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially the estimated cost thereof, specify the metes and bounds by monuments and lines, and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The sanggunian concerned shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the proposed work. ARTICLE 542. Taxpayer’s Remedies Against Special Levy. – Any owner of real property affected by a special levy or any person having a legal interest therein may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided for in Chapter III, Title II, Book II of the Code. ARTICLE 543. Accrual of Special Levy. – The special levy shall accrue on the first day of the quarter following the effectivity of the ordinance imposing such levy. RULE XXXXXX COLLECTION OF REAL PROPERTY TAX ARTICLE 544. Date of Accrual of Tax. – The real property tax for any year shall accrue on the first day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. 308 | P a g e

ARTICLE 545. Collection of Tax. – The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Title benefited and shall send to each landowner a written notice thereof by mail, personal service, or publication in appropriate cases. ARTICLE 546. Assessor to Furnish Local Treasurer with Assessment Roll. – The provincial, city, or municipal assessor shall prepare and submit to the treasurer of the LGU, on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. ARTICLE 547. Notice of Time for Collection of Tax. – The city or municipal treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF, or on any other date to be prescribed by the sanggunian concerned in the case of any other tax levied under this Title, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the city or municipal hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. ARTICLE 548. Payment of Real Property Taxes in Installments. – The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for SEF due thereon without interest in four (4) equal installments; the first installment to be due and payable on or before March Thirty-first (31st); the second installment, on or before June Thirty (30); the third installment, on or before September Thirty (30); and the last installment on or before December Thirty first (31st), except the special levy the payment of which shall be governed by ordinance of the sanggunian concerned. The date for the payment of any other tax imposed under this Title without interest shall be prescribed by the sanggunian concerned. Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. ARTICLE 549. Tax Discount for Advanced Prompt Payment. – If the basic real property tax and the additional tax accruing to the SEF are paid in advance in accordance with the prescribed schedule of payment as provided under ARTICLE 276, the sanggunian concerned may grant a discount not exceeding twenty percent (20%) of the annual tax due. ARTICLE 550. Payment Under Protest. – 1. No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty (30) days from payment of the tax to the 309 | P a g e

provincial or city treasurer, who shall decide the protest within sixty (60) days from receipt. 2. The tax or a portion thereof paid under protest shall be held in trust by the treasurer concerned. 3. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his/her existing or future tax liability. 4. In the event that the protest is denied or upon the lapse of the sixty days (60) period prescribed in subparagraph (a), the taxpayer may avail of the remedies as provided for in Chapter III, Title II, Book II of the Code. ARTICLE 551. Repayment of Excessive Collections. – When an assessment of basic real property tax, or any other tax levied under this Rule, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the provincial or city treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The provincial or city treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided in Chapter III, Title II, Book II of the Code. ARTICLE 552. Notice of Delinquency in the Payment of the Real Property Tax. – 1. When the real property tax or any other tax imposed under this Rule becomes delinquent, the provincial, city, or municipal treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the provincial capitol, or city or municipal hall and in a publicly accessible and conspicuous place in each barangay of the LGU concerned. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the province, city, or municipality. 2. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of the tax with surcharges, interests, and penalties may be made in accordance with the next following section and unless the tax, surcharges, and penalties are paid before the expiration of the year for which the tax is due except when the notice of assessment or special levy is contested administratively or judicially pursuant to the provisions of Chapter III, Title II, Book II of the Code, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. 310 | P a g e

ARTICLE 553. Interests on Unpaid Real Property Tax. – In case of failure to pay the basic real property tax or any other tax levied under this Rule upon the expiration of the periods as provided in Section 276 of the Code, or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided, That in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. This is without prejudice to the imposition of Shari’ah compliant alternatives to govern unpaid taxes, fees, charges, and other revenues, and/or late payments thereof, as provided in Section153 of the Code. ARTICLE 554. Remedies for The Collection of Real Property Tax. – For the collection of the basic real property tax and any other tax levied under this Title, the local government unit concerned may avail of the remedies by administrative action thru levy on real property or by judicial action. ARTICLE 555. Local Governments Lien. – The basic real property tax and any other tax levied under this Title constitutes a lien on the property subject to tax, superior to all liens, charges, or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. ARTICLE 556. Levy on Real Property. – After the expiration of the time required to pay the basic real property tax or any other tax levied under this Title, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The provincial or city treasurer, as the case may be, when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the province or city. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he/she is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the assessor and the Registrar of Deeds of the province or city where the property is located, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the sanggunian concerned within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. ARTICLE 557. Penalty for Failure to Issue and Execute Warrant. – Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer or his/her deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent, or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 311 | P a g e

ARTICLE 558. Advertisement and Sale. – Within thirty (30) days after service of the warrant of levy, the local treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the provincial, city, or municipal building, and in a publicly accessible and conspicuous place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the province, city, or municipality where the property is located. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the provincial, city, or municipal building, or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the local treasurer or his/her deputy shall make a report of the sale to the sanggunian concerned, and which shall form part of his/her records. The local treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings: Provided, That proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The local treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, including the expenses of advertisement and sale. ARTICLE 559. Redemption of Property Sold. – Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his/her representative, shall have the right to redeem the property upon payment to the local treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the local treasurer or his/her deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. 312 | P a g e

The local treasurer or his/her deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him/her/her plus interest of not more than two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon, and expenses of sale. ARTICLE 560. Final Deed to Purchaser. – In case the owner or person having legal interest fails to redeem the delinquent property as provided herein, the local treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon, and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. ARTICLE 561. Purchase of Property by the Local Government Units for Want of Bidder. – In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and costs of sale the local treasurer conducting the sale shall purchase the property in behalf of the local government unit concerned to satisfy the claim and within two (2) days thereafter shall make a report of his/her proceedings which shall be reflected upon the records of his/her office. It shall be the duty of the Registrar of Deeds concerned upon registration with his/her office of any such declaration of forfeiture to transfer the title of the forfeited property to the LGU concerned without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his/her representative, may redeem the property by paying to the local treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the local government unit concerned. ARTICLE 562. Resale of Real Estate Taken for Taxes, Fees, or Charges. – The sanggunian concerned may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the general fund of the LGU concerned. ARTICLE 563. Further Distraint or Levy. – Levy may be repeated if necessary until the full amount due, including all expenses, is collected. ARTICLE 564. Collection of Real Property Tax Through the Courts. – The LGU concerned may enforce the collection of the basic real property tax or any other tax levied under this Rule by civil action in any court of competent jurisdiction. The civil action shall be filed by the local treasurer within the period prescribed in SECTION 296 of the Code. ARTICLE 565. Action Assailing Validity of Tax Sale. – No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Rule until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the 313 | P a g e

date of sale to the time of the institution of the action. The amount deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. ARTICLE 566. Payment of Delinquent Taxes on Property Subject of Controversy. – In any action involving the ownership or possession of, or succession to, real property, the court may, motu proprio or upon representation of the provincial, city, or municipal treasurer or his/her deputy, award such ownership, possession, or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. ARTICLE 567. Treasurer to Certify Delinquencies Remaining Uncollected. – The provincial, city, or municipal treasurer or their deputies shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his/her jurisdiction, and a statement of the reason or reasons for such non- collection or non-payment, and shall submit the same to the sanggunian concerned on or before December thirty-first (31st) of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. ARTICLE 568. Periods Within Which to Collect Real Property Taxes. – The basic real property tax and any other tax levied under this Title shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: 1. The local treasurer is legally prevented from collecting the tax; 2. The owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; and 3. The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. RULE XXXXXXI DISPOSITION OF PROCEEDS ARTICLE 569. Distribution of Proceeds. – The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale, or 314 | P a g e

redemption of property acquired at a public auction in accordance with the provisions of this Rule by the province or city shall be distributed as follows: 1. In the case of provinces: a) Province - Thirty-five percent (35%) shall accrue to the general fund; b) Municipality - Forty percent (40%) to the general fund of the municipality where the property is located; and c) Barangay - Twenty-five percent (25%) shall accrue to the barangay where the property is located. 2. In the case of cities: a) City - Seventy percent (70%) shall accrue to the general fund of the city; and b) Thirty percent (30%) shall be distributed among the component barangays of the cities where the property is located in the following manner: i. Fifty percent (50%) shall accrue to the barangay where the property is located; and ii. Fifty percent (50%) shall accrue equally to all component barangays of the city. 3. The share of each barangay shall be released, without need of any further action, directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter and shall not be subject to any lien or holdback for whatever purpose. ARTICLE 570. Application of Proceeds of the Additional One Percent Special Education Fund Tax. – The proceeds the additional one percent (1%) tax on real property accruing to the SEF shall be automatically released to the local school boards: Provided, That, in case of provinces, the proceeds shall be divided equally between the provincial and municipal school boards: Provided, That, the proceeds shall be allocated for the operation and maintenance of public schools; construction, repair, and improvement of public school buildings, facilities and equipment; educational research; purchase of books and periodicals; sports development; supplement for early childhood care and development program; and feeding and nutrition program for undernourished children in public day care, kindergarten, and elementary schools, as determined and approved by the local school board. ARTICLE 571. Proceeds of the Tax on Idle Lands. – The proceeds of the additional real property tax on idle lands shall accrue to the respective general fund of the province or city where the land is located. 315 | P a g e

ARTICLE 572. Proceeds of the Special Levy. – The proceeds of the special levy on lands benefited by public works, projects, and other improvements shall accrue to the general fund of the LGU which financed such public works, projects, or other improvements. RULE XXXXXXII SPECIAL PROVISIONS ARTICLE 573. Condonation or Reduction of Real Property Tax and Interest. – In case of a general failure of crops or substantial decrease in the price of agricultural or agri- based products, or calamity in any province, city, or municipality, the sanggunian concerned, by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city or municipality affected by the calamity. ARTICLE 574. Condonation or Reduction of Tax by the President of the Philippines or the Chief Minister. – The President of the Philippines or the Chief Minister may, when public interest so requires, condone or reduce the real property tax and interest for any year in any province or city. ARTICLE 575. Duty of Registrar of Deeds and Notaries Public to Assist the Provincial, City, or Municipal Assessor. – It shall be the duty of the Registrar of Deeds and notaries public to furnish the provincial, city, or municipal assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. ARTICLE 576. Insurance Companies to Furnish Information. – Insurance companies are hereby required to furnish the provincial, city, or municipal assessor copies of any contract or policy insurance on buildings, structures, and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. ARTICLE 577. Fees in Court Actions. – All court actions, criminal or civil, instituted at the instance of the provincial, city, or municipal treasurer or assessor under the provisions of the Code, shall be exempt from the payment of court and sheriff's fees. ARTICLE 578. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to Province, City or Municipality. – All certificates, documents, and papers covering the sale of delinquent property to the province, city, or municipality, if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. ARTICLE 579. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees. – All real property assessment notices or owner's copies of tax declarations sent through the mails by the assessor shall be exempt from the payment of postal charges or fees. 316 | P a g e

ARTICLE 580. Sale and Forfeiture Before Effectivity of Code. – Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of the Code shall be governed by the provisions of applicable laws then in force. RULE XXXXXXIII ALLOTMENT OF NATIONAL TAX TO CONSTITUENT LOCAL GOVERNMENT UNITS ARTICLE 581. National Tax Allotment. – The share in the national taxes of the local government units in the region shall be in accordance with the Philippine Constitution, national laws, or any of their subsequent amendments by the Philippine Congress, and their implementing rules and regulations. RULE XXXXXXIV SHARES IN THE EXPLORATION, DEVELOPMENT, AND UTILIZATION OF NATURAL RESOURCES ARTICLE 582. Amount of Share in Exploration, Development, and Utilization of Natural Resources. – Government revenues generated from the exploration, development, and utilization of all natural resources in the BARMM, including mines and minerals, shall, except as herein provided, pertain fully to the Bangsamoro Government. In the case of uranium and fossil fuels such as petroleum, natural gas, and coal, the revenues shall be shared equally between the National Government and Bangsamoro Government. Seventy percent (70%) of the share of the Bangsamoro Government in these revenues shall be apportioned to its constituent LGUs following the principle that benefit shall redound to all local government units, while giving premium to the location of the natural resource, as provided in the succeeding Articles. ARTICLE 583. Equal Benefit to All Local Government Units. – Fifty percent (50%) of the LGUs share shall be allocated as follows: 1. Twenty percent (20%) to all the provinces; 2. Fifteen percent (15%) to all the cities; 3. Twenty percent (20%) to all the municipalities; and 4. Fifteen (15%) to all the barangays. ARTICLE 584. Additional Share for Local Government Units Where the Natural Resources are Located. – The remaining fifty percent (50%) of the LGUs share in Section 311 of the Code shall be distributed in the following manner: 1. Where the natural resources are located in the province: 317 | P a g e

a) Province - twenty percent (20%) b) Component city/municipality - forty-five percent (45%); and c) Barangay - thirty-five percent (35%). Provided, That where the natural resources are located in two (2) or more provinces, or in two (2) or more component cities or municipalities or in two (2) or more barangays, their respective shares shall be computed on the basis of: a) Population - seventy percent (70%); and b) Land area - thirty percent (30%); and 2. Where the natural resources are located in a highly urbanized or independent component city: a) City - sixty-five percent (65%); and b) Barangay - thirty-five percent (35%). Provided, however, That, where the natural resources are located in two (2) or more cities, or in two (2) or more barangays, the allocation of shares shall be based on the formula on population and land area as specified in paragraph (a) of this Article. RULE XXXXXXV SHARE FROM NATIONAL GOVERNMENT AGENCIES AND NATIONAL GOVERNMENT- OWNED-AND-CONTROLLED CORPORATIONS ARTICLE 585. Amount of Share in the National Taxes, Fees, and Charges Collected in the BARMM. – The constituent LGUs shall receive forty percent (40%) of the share of the Bangsamoro Government in the national taxes, fees, and charges collected in the Bangsamoro territorial jurisdiction, as provided in Section 13, Article XII of the Bangsamoro Organic Law. This share shall be distributed as follows: 1. Fifty percent (50%) shall be divided among the LGUs where the taxes, fees, and charges are collected, and shall be allocated as follows: a) Province – forty percent (40%); b) Municipality – thirty percent (30%); and c) Barangay – thirty percent (30%). In the case of a city, the share shall be allocated as follows: a) City – sixty percent (60%); and b) Barangay – forty percent (40%). 318 | P a g e

When the barangay or municipality is not part of a province, the share shall be allocated as follows: a) Municipality – sixty percent (60%); and b) Barangay – forty percent (40%). 2. Fifty percent (50%) shall be divided among all constituent local government units, and shall be allocated as follows: a) All provinces and cities to share equally in ten percent (10%) thereof; b) All municipalities to share equally in forty percent (40%) thereof; and c) All barangays to share equally in fifty percent (50%) thereof. ARTICLE 586. Share of the Local Governments from any Government Agency or - Owned and Controlled Corporation. – The LGUs shall have a share based on the preceding fiscal year from the proceeds derived by any national government agency or any national government-owned and control corporations engaged in the utilization and development of the national wealth based on the following formula whichever will produce a higher share for the LGU: 1. One percent (1%) of the gross sales or receipts of the preceding calendar year; or 2. Forty percent (40%) of the mining taxes, royalties, forestry and fishery charges, and such other taxes, fees, or charges, including related surcharges, interests, or fines the national government agency or national GOCC would have paid if it were not otherwise exempt. ARTICLE 587. Remittance of the Share of Local Government Units. – The share of LGUs from the utilization and development of national wealth shall be remitted in accordance with Sections 310 to 312 of the Code: Provided, however, That, in the case of any national government agency or any national government owned or controlled corporation engaged in the utilization and development of the national wealth, such share shall be directly remitted to the provincial, city, municipal or barangay treasurer concerned within five (5) days after the end of each quarter, subject to the guidelines to be issued by the Intergovernmental Fiscal Policy Board (IFPB). ARTICLE 588. Development and Livelihood Projects. – The proceeds from the share of LGUs pursuant to this Rule shall be appropriated by their respective sanggunian to finance local development and livelihood projects: Provided, however, That, at least eighty percent (80%) of the proceeds derived from the development and utilization of hydrothermal, geothermal, and other sources of energy shall be applied solely to lower the cost of electricity in the LGU where such a source of energy is located. RULE XXXXXXVI CREDIT FINANCING GENERAL PROVISIONS 319 | P a g e

ARTICLE 589. Scope. – This Title shall govern the power of LGUS to create indebtedness and to enter into credit and other financial transactions. ARTICLE 590. General Policy. – 1. It shall be the basic policy that any LGU may create indebtedness, and avail of credit facilities to finance local infrastructure and other socio-economic development projects in accordance with the approved local development plan and public investment program. 2. An LGU may avail of credit lines from government or private banks and lending institutions for the purpose of stabilizing local finances. If the loan creates a liability or possible expenditure of the Bangsamoro Government, the LGU shall get clearance from the MFBM. In addition, the Bangsamoro Government shall not provide any direct guarantee on loans incurred by LGUs without a favorable recommendation from the MFBM and management and approval from the Chief Minister. ARTICLE 591. Loans, Credits, and Other Forms of Indebtedness of Local Government Units. – 1. An LGU may contract loans, credits, and other forms of indebtedness with any government or domestic private bank and other lending institutions to finance the construction, installation, improvement, expansion, operation, or maintenance of public facilities, infrastructure facilities, housing projects, the acquisition of real property, and the implementation of other capital investment projects, and for the development and welfare of the people of the Bangsamoro, subject to such terms and conditions as may be agreed upon by the LGU and the lender. The proceeds from such transactions shall accrue directly to the LGU concerned. 2. An LGU may likewise secure from any government bank and lending institution short, medium, and long-term loans and advances against security of real estate or other acceptable assets for the establishment, development, or expansion of agricultural, industrial, commercial, house financing projects, livelihood projects, and other economic enterprises. 3. Government financial and other lending institutions are hereby authorized to grant loans, credits, and other forms of indebtedness out of their loanable funds to LGUs for purposes specified above. ARTICLE 592. Regulation and Monitoring of Loans, Credits, and Other Forms of Indebtedness. – The local sanggunian shall ensure that any new contracted loan is not covered by augmentation of funds provided by the Bangsamoro Government, as certified by the MFBM. 320 | P a g e

To ensure compliance with this provision, the MFBM shall coordinate with the BLGF for an alternative mechanism to allow the Bangsamoro Government to provide relevant information prior to the issuance of any certification necessary for the contracting of loans by LGUs. ARTICLE 593. Deferred-Payment and other Financial Schemes. – Provincial, city, and municipal governments may likewise acquire property, plant, machinery, equipment, and such necessary accessories under a supplier's credit, deferred payment plan, or other financial scheme. ARTICLE 594. Bonds and Other Long-Term Securities. – Subject to the rules and regulations of the BSP and the Securities and Exchange Commission (SEC), provinces, cities, and municipalities are hereby authorized to issue bonds, debentures, securities, collaterals, notes and other obligations to finance self-liquidating, income-producing development or livelihood projects pursuant to the priorities established in the approved local development plan or the public investment program. The sanggunian concerned shall, through an ordinance approved by a majority of all its members, declare and state the terms and conditions of the bonds and the purpose for which the proposed indebtedness is to be incurred. ARTICLE 595. Inter-Local Government Loans, Grants, and Subsidies. – Provinces, cities, and municipalities may, upon approval of the majority of all members of the sanggunian concerned and in amounts not exceeding their surplus funds, extend loans, grants, or subsidies to other LGUs under such terms and conditions as may be agreed upon by the contracting parties. LGUs units may, upon approval of their respective sanggunian, jointly or severally contract loans, credits, and other forms of indebtedness for purposes mutually beneficial to them. ARTICLE 596. Loans from Funds Secured by the National Government from Foreign Sources. – 1. The President, or his/her duly authorized representative, may, through any government financial or other lending institution, relend to any province, city, municipality, or barangay, the proceeds of loans contracted with foreign financial institutions or other international funding agencies for the purpose of financing the construction, installation, improvement, expansion, operation, or maintenance of public utilities and facilities, infrastructure facilities, or housing projects, the acquisition of real property, and the implementation of other capital investment projects, subject to such terms and conditions as may be agreed upon by the President and the LGU. The proceeds from such loans shall accrue directly to the LGU concerned. 2. The President may likewise authorize the relending to LGUs the proceeds of grants secured from foreign sources, subject to the provisions of existing laws and the applicable grant agreements. 321 | P a g e

3. Repayment or amortization of loans including accrued interest thereon, may be financed partly from the income of the projects or services and from the regular income of the LGU, which must be provided for and appropriated regularly in its annual budget until the loan and the interest thereon shall have been fully paid. ARTICLE 597. Authorization from the Chief Minister. – The relending of loans referred to in the previous ARTICLE, when secured by the BARMM from foreign sources, shall be authorized by the Chief Minister. ARTICLE 598. Financing, Construction, Maintenance, Operation, and Management of Infrastructure Projects by the Private Sector. – 1. LGUs may enter into contracts with any duly pre-qualified individual contractor, for the financing, construction, operation, and maintenance of any financially viable infrastructure facilities, under the build-operate-and-transfer agreement, subject to the applicable provisions of R.A. No. 7718, otherwise known as “An Act Amending R.A. No. 6957, otherwise known as ‘An Act Authorizing the Financing, Construction, Operation, and Maintenance of Infrastructure Projects by the Private Sector, and for Other Purposes’”, and other national or regional laws authorizing the financing, construction, operation, and maintenance of infrastructure projects by the private sector and the rules and regulations issued thereunder and such terms and conditions provided in this Article. 2. LGUs shall include in their respective local development plans and public investment programs priority projects that may be financed, constructed, operated, and maintained by the private sector under this section. It shall be the duty of the LGU concerned to disclose to the public all projects eligible for financing under this ARTICLE, including official notification of duly registered contractors and publication in newspapers of general or local circulation and in conspicuous and accessible public places. Local projects under the build- operate and-transfer agreement shall be confirmed by the local development councils. 3. Projects implemented under this Article shall be subject to the following terms and conditions: a) The provincial, city, or municipal engineer, as the case may be, upon formal request in writing by the local chief executive, shall prepare the plans and specifications for the proposed project, which shall be submitted to the sanggunian for approval. b) Upon approval by the sanggunian of the project plans and specifications, the provincial, city, or municipal engineer shall, as the case may be, cause to be published once every week for two (2) consecutive weeks in at least one (1) local newspaper which is circulated in the region, province, city or municipality in which the project is to be implemented, a notice inviting all duly qualified contractors to participate in a public bidding for the projects so 322 | P a g e

approved. The conduct of public bidding and award of contracts for local government projects under this Section shall be in accordance with the Code and other applicable laws, rules and regulations. In the case of a build-operate-and-transfer agreement, the contract shall be awarded to the lowest complying bidder whose offer is deemed most advantageous to the local government and based on the present value of its proposed tolls, fees, rentals, and charges over a fixed term for the facility to be constructed, operated, and maintained according to the prescribed minimum design and performance standards, plans, and specifications. For this purpose, the winning contractor shall be automatically granted by the LGU concerned the franchise to operate and maintain the facility, including the collection of tolls, fees, rentals, and charges in accordance with subarticle (c) hereof. In the case of a build-operate-and-transfer agreement, the contract shall be awarded to the lowest complying bidder based on the present value of its proposed schedule of amortization payments for the facility to be constructed according to the prescribed minimum design and performance standards, plans, and specifications. c. Any contractor who shall undertake the prosecution of any project under this ARTICLE shall post the required bonds to protect the interest of the province, city, or municipality, in such amounts as may be fixed by the sanggunian concerned and the provincial, city, or municipal engineer shall not, as the case may be, allow any contractor to initiate the prosecution of projects under this ARTICLE unless such contractor presents proof or evidence that he/she has posted the required bond. d. The contractor shall be entitled to a reasonable return of its investment in accordance with its bid proposal as accepted by the local government unit concerned. In the case of a build-operate-and-transfer agreement, the repayment shall be made by authorizing the contractor to charge and collect reasonable tolls, fees, rentals, and charges for the use of the project facility not exceeding those proposed in the bid and incorporated in the contract: Provided, That, the LGU concerned shall, based on reasonableness and equity, approve the tolls, fees, rentals, and charges: Provided, further, That, the imposition and collection of tolls, fees, rentals, and charges shall be for a fixed period as proposed in the bid and incorporated in the contract which shall in no case exceed fifty (50) years: Provided, finally, That, during the lifetime of the contract, the contractor shall undertake the necessary maintenance and repair of the facility in accordance with standards prescribed in the bidding documents and in the contract. In the case of a build-operate-and-transfer agreement, the repayment shall be made through amortization payments in 323 | P a g e

accordance with the schedule proposed in the bid and incorporated in the contract. In case of land reclamation or construction of industrial estates, the repayment plan may consist of the grant of a portion or percentage of the reclaimed land or the industrial estate constructed; and e. Every infrastructure project undertaken under this ARTICLE shall be constructed, operated, and maintained by the contractor under the technical supervision of the LGU and in accordance with the plans, specifications, standards, and costs approved by it. 4. The provincial, city, or municipal legal officer shall, as the case may be, review the contracts executed pursuant to this ARTICLE to determine their legality, validity, enforceability, and correctness of form. ARTICLE 599. Remedies and Sanctions. – LGUs shall appropriate in their respective annual budgets such amounts as are sufficient to pay the loans and other indebtedness incurred or redeem or retire bonds, debentures, securities, notes, and other obligations issued under this Rule: Provided, That, failure to provide the appropriations herein required shall render their annual budgets inoperative. RULE XXXXXXVII LOCAL FISCAL ADMINISTRATION ARTICLE 600. Scope. – This Title shall govern the conduct and management of financial affairs, transactions, and operations of provinces, cities, municipalities, and barangays. ARTICLE 601. Fundamental Principles. – The financial affairs, transactions, and operations of LGUs shall be governed by the following fundamental principles: 1. No money shall be paid out of the local treasury except in pursuance of an appropriations ordinance or law; 2. Local government funds and monies shall be spent solely for public purposes; 2. Local revenue is generated only from sources expressly authorized by law or ordinance, and collection thereof shall at all times be acknowledged properly; 3. All monies officially received by a local government officer in any capacity or on any occasion shall be accounted for as local funds, unless otherwise provided by law; 4. Trust funds in the local treasury shall not be paid out except in fulfillment of the purpose for which the trust was created or the funds received; 5. Every officer of the LGU whose duties permit or require the possession or custody of local funds shall be properly bonded, and such officer shall be accountable and responsible for said funds and for the safekeeping thereof in conformity with the provisions of law; 6. Local governments shall formulate sound financial plans, and the local budgets shall be based on functions, activities, and projects, in terms of expected results; 324 | P a g e

7. Local budget plans and goals shall, as far as practicable, be harmonized with national and regional development plans, goals, and strategies in order to optimize the utilization of resources and to avoid duplication in the use of fiscal and physical resources; 8. Local budgets shall operationalize approved local development plans; 9. LGUs shall ensure that their respective budgets incorporate the requirements of their component units and provide for equitable allocation of resources among these component units; 10. Regional planning shall be based on local planning to ensure that the needs and aspirations of the people as articulated by the LGUs in their respective local development plans are considered in the formulation of budgets of the Bangsamoro ministries, offices, and/or agencies; 11. Fiscal responsibility shall be shared by all those exercising authority over the financial affairs, transactions, and operations of the local government units; 12. The LGU shall endeavor to have a balanced budget in each fiscal year of operation; and 13. The LGUs shall promote honest, transparent, and orderly management of public funds, and increase the Bangsamoro people’s awareness on local budget and allocated amount for development projects in their localities in accordance with the full disclosure policy of the Bangsamoro Government. ARTICLE 602. Definitions. – When used in this Rule, the term: 1. “Annual Budget” refers to a financial plan embodying the estimates of income and expenditures for one (1) fiscal year; 2. “Appropriation” refers to an authorization made by ordinance, directing the payment of goods and services from local government funds under specified conditions or for specific purposes; 3. “Budget Document” refers to the instrument used by the local chief executive to present a comprehensive financial plan to the sanggunian concerned; 4. “Capital Outlays” refers to appropriations for the purchase of goods and services, the benefits of which extend beyond the fiscal year and which add to the assets of the LGU concerned, including investments in public utilities such as public markets and slaughterhouses; 5. "Continuing Appropriations" refers to an appropriation available to support obligations for a specified purpose or projects, such as those for the construction of physical structures or for the acquisition of real property or equipment, even when these obligations are incurred beyond the budget year; 6. "Current Operating Expenditures" refers to appropriations for the purchase of goods and services for the conduct of normal local government operations within the fiscal year, including goods and services that will be used or consumed during the budget year; 7. "Expected Results" refers to the services, products, or benefits that will accrue to the public, estimated in terms of performance measures or physical targets; 8. "Fund" refers to a sum of money, or other assets convertible to cash, set aside for the purpose of carrying out specific activities or attaining certain objectives in 325 | P a g e

accordance with special regulations, restrictions, or limitations, and constitutes an independent fiscal and accounting entity; 9. "Income" refers to all revenues and receipts collected or received forming the gross accretions of funds of the LGU; 10. "Obligations" refers to an amount committed to be paid by the LGU for any lawful act made by an accountable officer for and in behalf of the local unit concerned; 11. "Personnel Services" refers to appropriations for the payment of salaries, wages and other compensation of permanent, temporary, contractual, and casual employees of the LGU; 12. "Receipts" refers to income realized from operations and activities of the local government or are received by it in the exercise of its corporate functions, consisting of charges for services rendered, conveniences furnished, or the price of a commodity sold, as well as loans, contributions, or aids from other entities, except provisional advances for budgetary purposes; and 13. "Revenue" refers to income derived from the regular system of taxation enforced under authority of law or ordinance, and, as such, accrue more or less regularly every year. RULE XXXXXXVIII LOCAL AND OTHER SPECIAL FUNDS RECEIPTS, SAFEKEEPING, AND DISPOSITION OF LOCAL FUND ARTICLE 603. Remittance of Government Monies to the Local Treasury. – Officers of the local government authorized to receive and collect monies arising from taxes, revenues, or receipts of any kind shall remit the full amount received and collected to the treasury of such local government unit which shall be credited to the particular account or accounts to which the monies in question properly belong. ARTICLE 604. Local Funds. – Every LGU shall maintain a general fund which shall be used to account for such monies and resources as may be received by and disbursed from the local treasury. The General Fund shall consist of monies and resources of the local government which are available for the payment of expenditures, obligations, or purposes not specifically declared by law as accruing and chargeable to, or payable from, any other fund. ARTICLE 605. Special Funds. – There shall be maintained in every provincial, city, or municipal treasury the following special funds: 1. SEF shall consist of the respective shares of provinces, cities, and barangays in the proceeds of the additional tax on real property to be appropriated for purposes prescribed in Article 534, Rule XXXXXIX of these Rules; and 2. Trust Funds shall consist of private and public monies which have officially come into the possession of the local government or of a local government official as trustee, agent, or administrator, or which have been received as a guaranty for the fulfillment of some obligation. A trust fund shall only be used for the specific 326 | P a g e

purpose for which it was created or for which it came into the possession of the LGU. ARTICLE 606. Separation of Books and Depository Accounts. – Local accountants and treasurers shall maintain separate books and depository accounts, respectively, for each fund in their custody or administration under such rules and regulations as the Commission on Audit (COA) may prescribe. ARTICLE 607. Depository Accounts. – Local treasurers shall maintain depository accounts in the name of their respective LGUs with banks, preferably government- owned, located in or nearest to their respective areas of jurisdiction. Earnings of each depository account shall accrue exclusively thereto. ARTICLE 608. Separation of Personal Money from Public Funds. – Local treasurers and other accountable officers shall keep personal monies separate and distinct from local public funds in their custody and shall not make profit out of public money or otherwise apply the same to any use not authorized by law or ordinance. RULE XXXXXXIX SPECIAL ACCOUNTS ARTICLE 609. Special Accounts to be Maintained in the General Fund. – LGUs shall maintain special accounts in the general fund for the following: 1. Public utilities and other economic enterprises; 2. Loans, interests, bond issues, and other contributions for specific purposes; and 3. Development projects funded from the share of the LGU concerned in the National Tax Allotment (NTA) and such other special accounts which may be created by law or ordinance. Receipts, transfers, and expenditures involving the foregoing special accounts shall be properly taken up thereunder. Profits or income derived from the operation of public utilities and other economic enterprises, after deduction for the cost of improvement, repair, and other related expenses of the public utility or economic enterprise concerned, shall first be applied for the return of the advances or loans made therefor. Any excess shall form part of the general fund of the LGU concerned. RULE XXXXXXX LOCAL GOVERNMENT BUDGETS ARTICLE 610. Form and Content of Local Government Budgets. – 1. Local government budgets shall primarily consist of two (2) parts: a) Estimates of receipts; and b) The total appropriations covering the current operating expenditures and capital outlays. 327 | P a g e

2. The budget document shall contain: a) A budget message of the local chief executive setting forth in brief the significance of the executive budget, particularly in relation to the approved local development plan; b) A brief summary of the functions, projects, and activities to be accomplished in pursuit of the goals and objectives of the LGU for the ensuing fiscal year, specifically the delivery of basic services or facilities enumerated under ARTICLE 18 of the Code; 3. Summary of financial statements setting forth: a) The actual income and expenditures during the immediately preceding year; b) The actual income and expenditures of the first two (2) quarters and the estimates of income and expenditures for the last two (2) quarters of the current fiscal year; c) The estimates of income for the ensuing fiscal year from ordinances and laws existing at the time the proposed budget is transmitted, together with other revenue raising proposals; d) The estimated expenditures necessary to carry out the functions, projects, and activities of the LGU for the ensuing fiscal year; e) All essential facts regarding the bonded and other long-term obligations and indebtedness of the LGU, if any; f) Summary statement of all statutory and contractual obligations due; and g) Such other financial statements and data as are deemed necessary or desirable in order to disclose in all practicable detail the financial condition of the LGU. ARTICLE 611. Submission of Detailed Statements of Income and Expenditures. – On or before the fifteenth (15th) day of July of each year, local treasurers shall submit to their respective local chief executives a certified statement covering the income and expenditures of the preceding fiscal year, the actual income and expenditures of the first two (2) quarters of the current year, and the estimated income and expenditures for the last two (2) quarters of the current year. ARTICLE 612. Local Finance Committee. – There is hereby created in every province, city, or municipality a local finance committee to be composed of the local planning and development officer, the local budget officer, local accountant, and the local treasurer. It shall exercise the following functions: 1. Determine the income reasonably projected as collectible for the ensuing fiscal year; 2. Recommend the appropriate tax and other revenue measures or borrowings, which may be appropriate to support the budget; 328 | P a g e

3. Recommend to the local chief executive concerned the level of the annual expenditures and the ceilings of spending for economic, social, and general services based on the approved local development plans; 4. Recommend to the local chief executive concerned the proper allocation of expenditures for each development activity between current operating expenditures and capital outlays; 5. Recommend to the local chief executive concerned the amount to be allocated for capital under each development activity or infrastructure project; 6. Assist the sangguniang panlalawigan in the review and evaluation of budget of component cities and municipalities in the case of provincial finance committee, the barangay budgets in the case of city or municipal finance committee, and recommend the appropriate action thereon; 7. Assist the sanggunian concerned in the analysis and review of annual regular and supplemental budgets of the respective LGU to determine compliance with statutory and administrative requirements; and 8. Conduct semi-annual review and general examination of cost and accomplishments against performance standards applied in undertaking development projects. A copy of this report shall be furnished to the local chief executive and the sanggunian concerned, and shall be posted in conspicuous and publicly accessible places in the provinces, cities, municipalities and barangays. ARTICLE 613. Submission of Budget Proposals by Heads of Departments or Offices. – 1. Each head of department or office shall submit a budget proposal for his/her department or office to the local chief executive on or before the fifteenth (15th) of July of each year: Provided, That, the budget proposal of each department or office shall be categorized under either economic, social, or general services: Provided, further, That, each service shall be covered by the budget of at least one (1) department or office of the LGU concerned. 2. The said budget proposal shall be prepared in accordance with such policy and program guidelines as the local chief executive concerned may issue in conformity with the local development plan, the budgetary ceilings prescribed by the local finance committee, and the general requirements prescribed in this Title. 3. Budget proposals of departments or offices shall be divided into two (2) primary categories, namely: the current operating expenditures and the capital outlays. Such budget proposals shall contain the following information: a) Objectives, functions, and projects showing the general character and relative importance of the work to be accomplished or the services to be rendered, and the cost thereof; b) Organizational charts and staffing patterns indicating the list of plantilla positions with their corresponding salaries, and proposals for reclassification of positions and salary changes, as well as the creation of 329 | P a g e

new positions with their proposed salary grade, duly supported by proper justification; c) Brief description of the functions, projects, and activities for the ensuing fiscal year, expected results for each function, project, and activity, and the nature of work to be performed, including the objects of expenditure for each function, project, and activity; d) Relation of the work and financial proposals to approved local development plans; e) Estimated current operating expenditures and capital outlays with comparative data for the last two (2) preceding, current, and ensuing fiscal years; and f) Accomplishment reports for the last two (2) preceding and current fiscal years. ARTICLE 614. Preparation of the Budget by the Local Chief Executive. – Upon receipt of the statements of income and expenditures from the treasurer, the budget proposals of the heads of departments and offices, and the estimates of income and budgetary ceilings from the local finance committee, the local chief executive shall prepare the executive budget for the ensuing fiscal year in accordance with the provisions of this Rule. ARTICLE 615. Legislative Authorization of the Budget. – On or before the end of the current fiscal year, the sanggunian concerned shall enact, through an ordinance, the annual budget of the LGU for the ensuing fiscal year on the basis of the estimates of income and expenditures submitted by the local chief executive and the Annual Investment Plan prepared by the LGU. ARTICLE 616. Effectivity of Budgets. – The ordinance enacting the annual budget shall take effect at the beginning of the ensuing calendar year. An ordinance enacting a supplemental budget, however, shall take effect upon its approval or on the date fixed therein. The responsibility for the execution of the annual and supplemental budgets and the accountability therefore shall be vested primarily in the local chief executive concerned. ARTICLE 617. Reversion of Unexpended Balances of Appropriations, Continuing Appropriations. – Balances of appropriations authorized in the annual appropriations ordinance shall revert to the surplus of the general fund at the end of the fiscal year and shall not thereafter be available for expenditure except by subsequent enactment. However, appropriations for capital outlays shall continue and remain valid until fully spent, reverted or the project is completed. Reversions of continuing appropriations shall not be allowed unless obligations therefor have been fully paid or otherwise settled. The balances of continuing appropriations shall be reviewed as part of the annual budget preparation and the sanggunian concerned may approve, upon recommendation of the local chief executive, the reversion of funds no longer needed in connection with 330 | P a g e

the activities funded by said continuing appropriations subject to the provisions of this Article. ARTICLE 618. Failure to Enact the Annual Appropriations. – In case the sanggunian concerned fails to pass the ordinance authorizing the annual appropriations at the beginning of the ensuing fiscal year, it shall continue to hold sessions, without additional remuneration for its members, until such ordinance is approved, and no other business may be taken up during such sessions. If the sanggunian still fails to enact such ordinance after ninety (90) days from the beginning of the fiscal year, the ordinance authorizing the appropriations of the preceding year shall be deemed reenacted and shall remain in force and effect until the ordinance authorizing the proposed appropriations is passed by the sanggunian concerned. However, only the annual appropriations for salaries and wages of existing positions, statutory and contractual obligations, and essential operating expenses authorized in the annual and supplemental budgets for the preceding year shall be deemed reenacted and disbursement of funds shall be in accordance therewith. In the implementation of such reenacted ordinance, the local treasurer concerned shall exclude from the estimates of income for the preceding fiscal year those realized from nonrecurring sources, like national aids, proceeds from loans, sale of assets, prior year adjustments, and other analogous sources of income. No ordinance authorizing supplemental appropriations shall be passed in place of the annual appropriations. In case the revised income estimates are less than the aggregate reenacted appropriations, the local treasurer concerned shall accordingly advise the sanggunian concerned which shall, within ten (10) days from the receipt of such advice, make the necessary adjustments or reductions. The revised appropriations authorized by the sanggunian concerned shall then be the basis for disbursements. ARTICLE 619. Budgetary Requirements. – The budgets of LGUs for any fiscal year shall comply with the following requirements: 1. The aggregate amount appropriated shall not exceed the estimates of income; 2. Full provision shall be made for all statutory and contractual obligations of the LGU concerned: Provided, That, the amount of appropriations for debt servicing shall not exceed twenty percent (20%) of the regular income of the LGU concerned; 3. In the case of provinces, cities, and municipalities, aid to component barangays shall be in amounts of not less than One Thousand Pesos (Php 1,000.00) per barangay; 4. Five percent (5%) of the estimated revenue from regular sources shall be set aside as an annual lump sum appropriation for unforeseen expenditures arising from the occurrence of calamities: Provided, That, such appropriation shall be used only in the area, or a portion thereof, of the LGU or other areas declared in a state of calamity by the President, Chief Minister, or the sanggunians of the LGUs; 331 | P a g e

5. No less than twenty percent (20%) of the annual NTA shall be appropriated for development projects: Provided, That copies of the development plans of LGUs shall be furnished the MILG; 6. At least five percent (5%) of the annual budget correspond to activities supporting gender and development programs, policies and projects and shall endeavor to influence that remaining ninety-five percent (95%) of the budget towards gender responsiveness: Provided, That it shall submit a gender and development plan and budget to the MILG for review and endorsement and be returned to the LGUs for integration in the annual investment plan and funding: Provided, further, That the gender and development plan and budgets of the LGUs, accompanied by their gender and development accomplishment reports shall be submitted to: a) The MILG in case of provinces, highly urbanized cities, and independent component cities; b) The provincial office of MILG in case of component cities and municipalities; and c) The city or municipal offices of the MILG in case of barangays. 7. At least one-percent (1%) of the annual budget shall be appropriated for programs, projects, and activities that will benefit senior citizens; 8. At least one-percent (1%) of the annual budget shall be appropriated for programs, projects, and activities that will benefit persons with disabilities; 9. At least one-percent (1%) of the annual budget shall be appropriated for the implementation of the programs of the local councils for the protection of children; 10. At least one-percent (1%) of the annual budget shall be appropriated for the maintenance of local roads; and 11. Sufficient funding for programs, projects, and activities covering nutrition, aids prevention and care services, drug rehabilitation, promotion and preservation of culture, arts, and cultural heritage, intercoastal management, agriculture and fisheries, development and maintenance of a community-based monitoring system, climate change adaptation, response for health emergencies and emerging infectious diseases, and benefits for solo parents. ARTICLE 620. General Limitations. – The use of the provincial, city, and municipal funds shall be subject to the following limitations: 1. The total appropriations, whether annual or supplemental, for personnel services of an LGU for one (1) fiscal year shall not exceed forty-five percent (45%) in the case of first to third class provinces, cities, and municipalities, and fifty-five percent (55%) in the case of fourth class or lower, of the total annual income from regular sources realized in the next preceding fiscal year. The appropriations for salaries, wages, representation and transportation allowances of officials and employees of the public utilities and economic enterprises owned, operated, and maintained by the LGU concerned shall not be included in the annual budget or in the computation of the maximum amount for personnel services. The 332 | P a g e

appropriations for the personnel services of such economic enterprises shall be charged to their respective budgets; 2. No official or employee shall be entitled to a salary rate higher than the maximum fixed for his/her position or other positions of equivalent rank by applicable laws or rules and regulations issued there under; 3. No local fund shall be appropriated to increase or adjust salaries or wages of officials and employees of the national government, except as may be expressly authorized by law; 4. In cases of abolition of positions and the creation of new ones resulting from the abolition of existing positions in the career service, such abolition or creation shall be made in accordance with pertinent provisions of the Code and the civil service law, rules, and regulations; 5. Positions in the official plantilla for career positions which are occupied by incumbents holding permanent appointments shall be covered by adequate appropriations; 6. No changes in designation or nomenclature of positions resulting in a promotion or demotion in rank or increase or decrease in compensation shall be allowed, except when the position is actually vacant, and the filling of such positions shall be strictly made in accordance with the civil service law, rules, and regulations; 7. The creation of new positions and salary increases or adjustments shall in no case be made retroactive; and 8. The annual appropriations for discretionary purposes of the local chief executive shall not exceed two percent (2%) of the actual receipts derived from basic real property tax in the next preceding calendar year. Discretionary funds shall be disbursed only for public purposes to be supported by appropriate vouchers and subject to such guidelines as may be prescribed by law. No amount shall be appropriated for the same purpose except as authorized under this Section. ARTICLE 621. Review of Appropriation Ordinances of Provinces, Highly-Urbanized Cities, and Independent Component Cities. – The MFBM shall review ordinances authorizing the annual or supplemental appropriations of provinces, highly-urbanized cities, and independent component cities. MFBM shall copy furnish the MILG with their review of ordinances. If within ninety (90) days from receipt of copies of such ordinance, the MFBM takes no action thereon, the same shall be deemed to have been reviewed in accordance with law and shall continue to be in full force and effect. If within the same period, the MFBM shall have ascertained that the ordinance authorizing annual or supplemental appropriations has not complied with the requirements set forth in this title, the MFBM shall, within the ninety-day period hereinabove prescribed, declare such ordinance 333 | P a g e

inoperative in its entirety or in part. Items of appropriation contrary to limitations prescribed in this title or in excess of the amounts prescribed herein shall be disallowed or reduced accordingly. The MFBM shall, within the same period, advise the sangguniang panlalawigan or sangguniang panlungsod concerned through the local chief executive of any action on the ordinance under review. Upon receipt of such advice, the provincial or city treasurer concerned shall not make further disbursements of funds from any of the items of appropriation declared inoperative, disallowed, or reduced. ARTICLE 622. Review of Appropriation Ordinances of Component Cities and Municipalities. – The sangguniang panlalawigan shall review the ordinance authorizing annual or supplemental appropriations of component cities and municipalities in the same manner and within the same period prescribed for the review of other ordinances. If within ninety (90) days from receipt of copies of such ordinance, the sangguniang panlalawigan takes no action thereon, the same shall be deemed to have been reviewed in accordance with law and shall continue to be in full force and effect. If within the same period, the sangguniang panlalawigan shall have ascertained that the ordinance authorizing annual or supplemental appropriations has not complied with the requirements set forth in this Title, the sangguniang panlalawigan shall, within the ninety- day period hereinabove prescribed, declare such ordinance inoperative in its entirety or in part. Items of appropriation contrary to limitations prescribed in this Title or in excess of the amounts prescribed herein shall be disallowed or reduced accordingly. The sangguniang panlalawigan shall within the same period advise the sangguniang panlungsod or sangguniang bayan concerned through the local chief executive of any action on the ordinance under review. Upon receipt of such advice, the city or municipal treasurer concerned shall not make further disbursements of funds from any of the items of appropriation declared inoperative, disallowed, or reduced. ARTICLE 623. Duration of Appropriation. – Appropriations for ordinary administrative purposes not duly obligated shall terminate with the fiscal year and all unexpended balances thereof shall be automatically reverted on the thirty-first (31st) day of December of each year to the general fund of the LGU. RULE XXXXXXXI BARANGAY BUDGET ARTICLE 624. Barangay Funds. – Unless otherwise provided in this Rule, all the receipts of the barangay from whatever source shall accrue to its general fund and shall, at the option of the barangay concerned, be kept as trust fund in the custody of the city or municipal treasurer or be deposited in a bank, preferably government-owned, situated in or nearest to its area of jurisdiction. Such funds shall be disbursed in accordance with the provisions of this Title. Ten percent (10%) of the general fund of the barangay shall be set aside and appropriated for the sangguniang kabataan. 334 | P a g e

ARTICLE 625. Submission of Detailed Statements of Income and Expenditures for the Barangay Budgets. – On or before the fifteenth (15th) day of September of each year, the barangay treasurer shall submit to the punong barangay a statement covering the estimates of income and expenditures for the ensuing fiscal year, based on a certified statement issued by the city or municipal treasurer covering the estimates of income from local sources for the barangay concerned. ARTICLE 626. Preparation of the Barangay Budget. – 1. Upon receipt of the statement of income and expenditures from the barangay treasurer, the punong barangay shall prepare the barangay budget for the ensuing fiscal year in the manner and within the period prescribed in this Rule and submit the annual barangay budget to the sangguniang barangay for legislative enactment. 2. The total annual appropriations for personnel services of a barangay for one (1) fiscal year shall not exceed fifty-five percent (55%) of the total annual income actually realized from local sources during the next preceding fiscal year. 3. The barangay budget shall likewise be subject to the same budgetary requirements and limitations hereinabove prescribed. 4. The barangay may also appropriate sufficient funding for programs, projects, and activities covering nutrition, drug rehabilitation, agriculture and fisheries, development and maintenance of a community-based monitoring system, climate change adaptation, and response for health emergencies. ARTICLE 627. Effectivity of Barangay Budgets. – The ordinance enacting the annual budget shall take effect at the beginning of the ensuing calendar year. An ordinance enacting a supplemental budget, however, shall take effect upon its approval or on the date fixed therein. The responsibility for the execution of the annual and supplemental budgets and the accountability therefor shall be vested primarily in the punong barangay concerned. ARTICLE 628. Review of the Barangay Budget. – 1. Within ten (10) days from its approval, copies of the barangay ordinance authorizing the annual appropriations shall be furnished to the sangguniang panlungsod or the sangguniang bayan, as the case may be, through the city or municipal budget officer. The sanggunian concerned shall have the power to review such ordinance in order to ensure that the provisions of this Rule are complied with. If within sixty (60) days after the receipt of the ordinance, the sanggunian concerned takes no action thereon, the same shall continue to be in full force and effect. If within the same period, the sanggunian concerned shall have ascertained that the ordinance contains appropriations in excess of the estimates of the income duly certified as collectible, or that the same has not 335 | P a g e

complied with the budgetary requirements set forth in this Rule, the said ordinance shall be declared inoperative in its entirety or in part. Items of appropriation contrary to, or in excess of, any of the general limitations or the maximum amount prescribed in this Rule shall be disallowed or reduced accordingly. 2. Within the period hereinabove fixed, the sangguniang panlungsod or sangguniang bayan concerned shall return the barangay ordinance, through the city or municipal budget officer, to the punong barangay with the advice of action thereon for proper adjustments, in which event, the barangay shall operate on the ordinance authorizing annual appropriations of the preceding fiscal year until such time that the new ordinance authorizing annual appropriations shall have met the objections raised. Upon receipt of such advice, the barangay treasurer or the city or municipal treasurer who has custody of the funds shall not make further disbursement from any item of appropriation declared inoperative, disallowed, or reduced. 3. With regard to the sixty-three 63 barangays under the Special Geographic Area, the review shall be in accordance with the transitory provisions in Title III of Book IV of the Code. ARTICLE 629. Barangay Financial Procedures. – 1. The barangay treasurer shall collect all taxes, fees, and other charges due and contributions accruing to the barangay for which he/she shall issue official receipts, and shall deposit all collections with the city or municipal treasury or in the depository account maintained in the name of the barangay within five (5) days after receipt thereof. He/She may collect real property taxes and such other taxes as may be imposed by a province, city, or municipality that are due in his/her barangay only after being deputized by the local treasurer concerned for the purpose. 2. The barangay treasurer may be authorized by the sangguniang barangay to make direct purchases amounting to not more than One Thousand Pesos (Php 1,000.00) at any time for the ordinary and essential needs of the barangay. The petty cash that the barangay treasurer may be authorized to hold for the purpose shall not exceed twenty percent (20%) of the funds available and to the credit of the barangay treasury. 3. The financial records of the barangay shall be kept in the office of the city or municipal accountant in a simplified manner as prescribed by the COA. Representatives of the COA shall audit such accounts annually or as often as may be necessary and make a report of the audit to the sangguniang panlungsod or sangguniang bayan, as the case may be. The COA shall prescribe and put into effect simplified procedures for barangay finances within six (6) months following the effectivity of the Code. 336 | P a g e

RULE XXXXXXXII EXPENDITURES, DISBURSEMENTS, ACCOUNTING, AND ACCOUNTABILITY ARTICLE 630. Use of Appropriated Funds and Savings. – Funds shall be available exclusively for the specific purpose for which they have been appropriated. No ordinance shall be passed authorizing any transfer of appropriations from one item to another. However, the local chief executive or the presiding officer of the sanggunian concerned may, by ordinance, be authorized to augment any item in the approved annual budget for their respective offices from savings in other items within the same expense class of their respective appropriations. ARTICLE 631. Restriction Upon Limit of Disbursements. – Disbursements in accordance with appropriations in the approved annual budget may be made from any local fund in the custody of the treasurer, but the total disbursements from any local fund shall in no case exceed fifty percent (50%) of the uncollected estimated revenue accruing to such local fund in addition to the actual collections: Provided, That no cash overdraft in any local fund shall be incurred at the end of the fiscal year. In case of emergency arising from a typhoon, earthquake, or any other calamity, the sanggunian concerned may authorize the local treasurer to continue making disbursements from any local fund in his/her possession in excess of the limitations herein provided, but only for such purposes and amounts included in the approved annual budgets. Any overdraft which may be incurred at the end of the year in any local fund by virtue of the provisions hereof shall be covered with the first collections of the immediately succeeding fiscal year accruing to such local fund. ARTICLE 632. Prohibitions Against Advance Payments. – No money shall be paid on account of any contract under which no services have been rendered or goods delivered. ARTICLE 633. Cash Advances. – No cash advance shall be granted to any local official or employee, elective or appointive, unless made in accordance with the rules and regulations as the COA may prescribe. ARTICLE 634. Persons Accountable for Local Government Funds. – Any officer of the LGU whose duty permits or requires the possession or custody of local government funds shall be accountable and responsible for the safekeeping thereof in conformity with the provisions of this Title. Other local officers who, though not accountable by the nature of their duties, may likewise be similarly held accountable and responsible for local government funds through their participation in the use or application thereof. ARTICLE 635. Prohibitions Against Pecuniary Interest. – Without prejudice to criminal prosecution under applicable laws, any local treasurer, accountant, budget officer, or other accountable local officer having any pecuniary interest, direct or indirect, in any 337 | P a g e

contract, work, or other business of the LGU of which he/she is an accountable officer shall be administratively liable therefor. ARTICLE 636. Liability for Acts Done Upon Direction of a Superior Officer, or Upon Participation of Other Department Heads or Officers of Equivalent Rank. – Unless he/she registers his/her objection in writing, the local treasurer, accountant, budget officer, or other accountable officer shall not be relieved of liability for illegal or improper use or application or deposit of government funds or property by reason of his/her having acted upon the direction of a superior officer, elective or appointive, or upon participation of other department heads or officers of equivalent rank. The superior officer directing, or the department head participating in such illegal or improper use or application or deposit of government funds or property, shall be jointly and severally liable with the local treasurer, accountant, budget officer, or other accountable officer for the sum or property so illegally or improperly used, applied or deposited. ARTICLE 637. Prohibition Against Expenses for Reception and Entertainment. – No money shall be appropriated, used, or paid for entertainment or reception except to the extent of the representation allowances authorized by law or for the reception of visiting dignitaries of foreign governments or foreign missions, or when expressly authorized by the President in specific cases. ARTICLE 638. Certification on, and Approval of, Vouchers. – No money shall be disbursed unless the local budget officer certifies to the existence of appropriation that has been legally made for the purpose, the local accountant has obligated said appropriation, and the local treasurer certifies to the availability of funds for the purpose. Vouchers and payrolls shall be certified to and approved by the head of the department or office who has administrative control of the fund concerned, as to validity, propriety, and legality of the claim involved. Except in cases of disbursements involving regularly recurring administrative expenses such as payrolls for regular or permanent employees, expenses for light, water, telephone and telegraph services, remittances to government creditor agencies such as the Government Service Insurance System (GSIS), Social Security System (SSS), Land Bank of the Philippines, Development Bank of the Philippines, National Printing Office, Procurement Service of the Department of Budget and Management (DBM) and others, approval of the disbursement voucher by the local chief executive him/herself/herself shall be required whenever local funds are disbursed. In cases of special or trust funds, disbursements shall be approved by the administrator of the fund. In case of temporary absence or incapacity of the department head or chief of office, the officer next-in-rank shall automatically perform his/her function and he/she shall be fully responsible therefor. ARTICLE 639. Officials Authorized to Draw Checks in Settlement of Obligations. – Checks in settlement of obligations shall be drawn by the local treasurer and 338 | P a g e

countersigned by the local administrator. In case of temporary absence or incapacity of the foregoing officials, these duties shall devolve upon their immediate assistants. ARTICLE 640. Disbursements of Local Funds and Statement of Accounts. – Disbursements shall be made in accordance with the ordinance authorizing the annual or supplemental appropriations without the prior approval of the sanggunian concerned. Within thirty (30) days after the close of each month, the local accountant shall furnish the sanggunian with such financial statements as may be prescribed by the COA. In the case of the year-end statement of accounts, the period shall be sixty (60) days after the thirty-first (31st) of December. ARTICLE 641. Rendition of Accounts. – Local treasurers, accountants, and other local accountable officers shall render their accounts within such time, in such form, style, and content and under such regulations as the COA may prescribe. Provincial, city, and municipal auditors shall certify the balances arising in the accounts settled by them to the chairperson of the COA and to the local treasurer, accountant, and other accountable officers. Copies of the certification shall be prepared and furnished to other local officers who may be held jointly and severally liable for any loss or illegal, improper or unauthorized use or misappropriation of local funds or property. ARTICLE 642. Auditorial Visitation. – The books, accounts, papers, and cash of local treasurer, accountant, budget officer, or other accountable officers shall at all times be open for inspection of the COA or its duly authorized representative. In case an examination of the accounts of a local treasurer discloses a shortage in cash which should be on hand, it shall be the duty of the examining officer to seize the office and its contents, notify the COA, the local chief executive concerned, and the local accountant. Thereupon, the examining officer shall immediately turn over to the accountable officer next-in-rank in the local treasury service, unless the said officer is likewise under investigation, the office of the treasurer and its contents, and close and render his/her accounts on the date of turnover. In case the accountable officer next in rank is under investigation, the auditor shall take full possession of the office and its contents, close and render his/her accounts on the date of taking possession, and temporarily continue the public business of such office until such time that the local treasurer is restored or a successor has been duly designated. The local treasurer or accountable officer found with such shortage shall be automatically suspended from office. ARTICLE 643. Accounting for Revenues. – Estimated revenues which remain unrealized at the close of the fiscal year shall not be booked or credited to the unappropriated surplus or any other account. ARTICLE 644. Accounting for Obligations. – All lawful expenditures and obligations incurred during a fiscal year shall be taken up in the accounts of that year. 339 | P a g e

ARTICLE 645. General Liability for Unlawful Expenditures. – Expenditures of funds or use of property in violation of this Title and other laws shall be a personal liability of the official or employee responsible therefor. ARTICLE 646. Posting of the Summary of Income and Expenditures. – Local treasurers, accountants, budget officers, and other accountable officers shall, within thirty (30) days from the end of each fiscal year, post in at least three (3) publicly accessible and conspicuous places in the LGU a summary of all revenues collected and funds received including the appropriations and disbursements of such funds during the preceding fiscal year. ARTICLE 647. The Official Fiscal Year. – The official fiscal year of LGUs shall be the period beginning with the first day of January and ending with the thirty-first day of December of the same year. ARTICLE 648. Administrative Issuances; Budget Operations Manual. – Until a manual is issued by the MFBM for LGUs of BARMM, the Budget Operations Manual promulgated by the DBM shall govern to improve and systematize methods, techniques, and procedures employed in budget preparation, authorization, execution, and accountability. RULE XXXXXXXIII PROPERTY AND SUPPLY MANAGEMENT IN THE LOCAL GOVERNMENT UNITS ARTICLE 649. Scope. – This Title shall govern the procurement, care, utilization, custody, and disposal of supplies, as defined herein, by LGUs and the other aspects of supply management at the local levels. ARTICLE 650. General Rule in Procurement or Disposal. – Except as otherwise provided herein, the procurement of goods by the LGUs shall be through competitive public bidding. Property which has become unserviceable or no longer needed shall be sold, whenever applicable, at public auction, subject to applicable rules and regulations. No LGU shall enter into an executive agreement that will run contrary to the provisions of R.A. No. 9184, otherwise known as “Government Procurement Reform Act." ARTICLE 651. Definition of Terms. – When used in this Title, the term: 1. “Suitable Substitute” refers to that kind of article which would serve substantially the same purpose or produce substantially the same results as the brand, type, or make of article originally desired or requisitioned; and 2. “Terms and Conditions” refer to other requirements not affecting the technical specifications and requirements of the required supplies desired such as bonding, terms of delivery and payment, and related preferences. 340 | P a g e

ARTICLE 652. Requirement of Requisition. – Any order for goods shall be filled by the provincial or city general services officer or the municipal or barangay treasurer concerned, as the case may be, for any office or department of a LGU only upon written requisition as hereinafter provided. ARTICLE 653. Officers Having Authority to Draw Requisitions. – Purchase requests shall be prepared by the head of office or department needing the goods, who shall certify as to their necessity for official use and specify the project or activity where the goods are to be used. ARTICLE 654. Certification by the Local Budget Officer, Accountant, and Treasurer. – Every requisition must be accompanied by a certificate signed by the local budget officer, the local accountant, and the local treasurer showing that an appropriation therefor exists, and the funds are available for the purpose, respectively. ARTICLE 655. Approval of Requisitions. – Approval of the requisition by the head of office or department concerned who has administrative control of the appropriation against which the proposed expenditure is chargeable is deemed sufficient, except in case of requisition for goods to be carried in stock which shall be approved by the local chief executive concerned: Provided, That, such goods are listed or included in the annual procurement plan and the maximum quantity thereof does not exceed the estimated consumption corresponding to a programmed three-month period: Provided, further, That, nothing herein contained shall be held as authorizing the purchase of furniture and equipment for stock purposes. ARTICLE 656. Call for Bids. – When procurement is to be made by LGUs, the provincial or city general services officer or the municipal or barangay treasurer shall call bids for open public competition. The call for bids shall show the complete specifications and technical descriptions of the required goods and shall embody all terms and conditions of participation and award, terms of delivery and payment, and all other covenants affecting the transaction. In all calls for bids, the right to waive any defect in the tender as well as the right to accept the bid most advantageous to the government shall be reserved. In no case, however, shall failure to meet the specifications or technical requirements of the goods desired be waived. ARTICLE 657. Publication of Call for Bids. – The call for bids shall be given the widest publicity possible, sending, by mail or otherwise, any known prospective participant in the locality, of copies of the call and by posting copies of the same in at least three (3) publicly accessible and conspicuous places in the provincial capitol or city, municipal, or barangay hall, as the case may be. It shall also be posted in the website of the LGU concerned. The notice of the bidding may likewise be published in a newspaper of general circulation in the territorial jurisdiction of the LGU concerned when the provincial or city 341 | P a g e

general services officer or the municipal or barangay treasurer, as the case may be, deems it necessary in order to obtain the lowest responsible and complying bid. The opening of bids shall only be made in the presence of the provincial or city auditor or his/her duly authorized representative who shall initial and secure copies of the bids and certify the abstract of the bidding. ARTICLE 658. Bids and Awards Committee. – There shall be in every province, city or municipality, and barangay Bids and Awards Committee (BAC) in accordance with R.A. No. 9184, and its Implementing Rules and Regulations as prescribed by the Government Procurement Policy Board (GPPB). The local government units shall be considered as the Procuring Entity and shall act through the Head of the Procuring Entity (HOPE). The members of the BAC shall be personnel occupying plantilla positions of the procuring entity concerned, and in no case shall the following be members of the committee: 1. Local Chief Executive and other elective officials of the province/city/municipality; 2. Official who approves procurement contracts; and 3. Chief accountant or head of the provincial/city/municipal/barangay accounting office and his/her staff, unless the accounting department/ division/ ARTICLE/ unit is the end-user unit, in which case the chief accountant, head of the accounting department or his/her staff may be designated as an end-user member. ARTICLE 659. Changes in Description of Rule or Organizational Structure. – In the event of a change in description of title or organizational structure, for the purpose of the next preceding paragraph, the MILG shall coordinate with the GPPB, the determination of rank, as needed. ARTICLE 660. Quorum. – The simple qualified majority (one-half of membership plus one) of the BAC members shall constitute a quorum: Provided, That, the chairperson or the vice-chairperson should be present in all meetings and deliberations. Physical presence of the chairperson or the vice-chairperson is necessary for the BAC to conduct its business. The chairperson or, in his/her absence, the vice- chairperson shall preside over the meetings. The chairperson or the vice-chairperson, acting as the presiding officer shall vote only in case of a tie. Presences of alternate BAC members in meetings are considered for purposes of quorum. On the other hand, representatives of BAC members shall be allowed to sit and listen during meetings but they shall not be considered for purposes of quorum. All BAC decisions should be embodied in resolutions duly signed by at least a majority of the members and the chairperson or the vice-chairperson thereof, as the case may be. 342 | P a g e

ARTICLE 661. Establishment of an Archival System. – Every LGU shall provide for the establishment of an archival system to ensure the safety and protection of all government property, public documents, or records such as records of births, marriages, property inventory, land assessments, land ownership, tax payments, tax accounts, and business permits, and such other records or documents of public interest in the various departments and offices of the provincial, city, or municipal government concerned. ARTICLE 662. Primary and Secondary Accountability for Government Property. – 1. Each head of department or office of a province, city, municipality, or barangay shall be primarily accountable for all government property assigned or issued to his/her department or office. The person or persons entrusted with the possession or custody of government property under the accountability of any head of department or office shall be immediately accountable to such officer. 2. The head of a department or office primarily accountable for government property may require any person in possession of the property or having custody and control thereof under him/her/her to keep such records and make reports as may be necessary for his/her own information and protection. 3. Buildings and other physical structures shall be under the accountability and responsibility of the provincial or city general services officer or the municipal mayor or punong barangay, as the case may be. 4. Every officer primarily accountable for government property shall keep a complete record of all properties under his/her charge and render his/her accounts therefor semi-annually to the provincial or city general services officer or the municipal mayor or punong barangay, as the case may be. ARTICLE 663. Responsibility for Proper Use and Care of Government Property. – The person in actual physical possession of government property or entrusted with its custody and control shall be responsible for its proper care and exclusive use for public service, and shall exercise due diligence in the safekeeping and utilization thereof. ARTICLE 664. Measure of Liability of Persons Accountable for Government Property. – 1. The person immediately accountable for government property shall be liable for its money value in case of the illegal, improper or unauthorized use or misapplication thereof, by him/herself/herself or any other person for whose acts he/she may be responsible, and he/she shall be liable for all loss, damage, or deterioration occasioned by negligence in the keeping or use of such property unless it is proved that he/she has exercised due diligence and care in the utilization and safe keeping thereof. Unless he/she registers his/her objection in writing, an accountable person shall not be relieved from liability by reason of his/her having acted under the direction of a superior officer in using property with which he/she is 343 | P a g e

chargeable; but the officer directing any illegal, unauthorized, or improper use of property shall first be required to answer therefor. 2. In cases of loss, damage, or deterioration of government property arising from, or attributable to, negligence in security, the head of the security agency shall be held liable therefor. ARTICLE 665. Credit for Loss Occurring in Transit or Due to Casualty. – When a loss of government property occurs while the same is in transit or is caused by fire, theft, force majeure, or other casualty, the officer accountable therefor or having custody thereof shall immediately notify the provincial or city auditor concerned within thirty (30) days from the date the loss occurred or for such longer period as the provincial, city, or municipal auditor, as the case may be, may in the particular case allow, and he/she shall present his/her application for relief, with the available evidence in support thereof. An officer who fails to comply with this requirement shall not be relieved of liability or allowed credit for any such loss in the settlement of his/her accounts. A provincial, city, or municipal auditor shall not allow credit for these losses unless so expressly authorized by the Chairperson of the COA, to be exercised only if the loss is not in excess of Fifty Thousand Pesos (Php 50,000.00). In any case when the allowance of credit is not within the competence of the provincial, city, or municipal auditor, the application and evidence, with the recommendation of the auditor concerned, shall be forwarded to the Chairperson of the COA for his/her appropriate action. ARTICLE 666. Property Disposal and Environmental Responsibility. – When property of any LGU has become unserviceable for any cause or is no longer needed, it shall, upon application of the officer accountable therefore, be inspected and appraised by the provincial, city, or municipal auditor, as the case may be, or his/her duly authorized representative or that of the COA and, if found valueless or unusable, shall be destroyed in the presence of the inspecting officer. If found valuable, the same shall be sold at public auction to the highest bidder under the supervision of the appropriate committee and in the presence of the provincial, city, or municipal auditor or his/her duly authorized representative. Notice of the public auction shall be posted in at least three (3) publicly accessible and conspicuous places, and if the acquisition cost exceeds One Hundred Thousand Pesos (Php 100,000.00) notice of auction shall be published at least two (2) times within a reasonable period in a newspaper of general circulation in the locality. In all cases, property disposal shall be undertaken in a manner that is consistent with efficiency and environmental responsibility. ARTICLE 667. Negotiated Sale of Property. – Property no longer needed may also be disposed of at a private sale at such price as may be determined by the appropriate committee subject to the approval of the COA or its duly authorized representative when the acquisition or transfer cost of the property exceeds Fifty Thousand Pesos (Php 344 | P a g e

50,000.00). In case of real property, the disposal shall be subject to the approval of the COA regardless of the value or cost involved. ARTICLE 668. Transfer Without Cost. – Property which has become unserviceable or is no longer needed may be transferred without cost to another office, agency, subdivision, or instrumentality of the national government or another LGU at an appraised valuation determined by the local committee on awards. Such transfer shall be subject to the approval of the sanggunian concerned making the transfer and by the head of the office, agency, subdivision, instrumentality, or LGU receiving the property. ARTICLE 669. Tax Exemption Privileges of Local Government Units. – LGUs shall be exempt from the payment of duties and taxes for the importation of heavy equipment or machineries which shall be used for the construction, improvement, repair, and maintenance of roads, bridges, and other infrastructure projects, as well as garbage trucks, fire trucks, and other similar equipment as provided in Section 382 of R.A. No. 7160 and in accordance with the conditions set forth therein. ARTICLE 670. Compliance with Implementing Rules and Regulations. – The implementation of the provisions of this Rule, including requirements as to testing, inspection, and standardization of supply and property shall be in accordance with the rules and regulations promulgated by the COA, GPPB, and MFBM, as applicable. RULE XXXXXXXIV VIOLATIONS IN LOCAL TAXATION AND FISCAL MATTERS ARTICLE 671. Penalties for Violation of Tax Ordinances. – Notwithstanding the provisions of Sections 489 (a) (2), 509, and 521 (a) (2) of the Code, the sanggunian of a LGU is authorized to prescribe fines or other penalties for violation of tax ordinances but in no case shall such fines be less than Forty Thousand Pesos (Php 40,000.00) nor more than One Million Two Hundred Thousand Pesos (Php 1,200,000.00), nor shall imprisonment be less than one (1) month nor more than six (6) months. Such fine or other penalty, or both, shall be imposed at the discretion of the court. The sangguniang barangay may prescribe a fine of not less than One Thousand Pesos (Php 1,000.00) nor more than Ten Thousand Pesos (Php 10,000.00). ARTICLE 672. Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. – Any officer charged with the duty of assessing real property who willfully fails to assess, or who intentionally omits from the assessment or tax roll any real property which he/she knows to be taxable, or who willfully or negligently underassesses any real property, or who intentionally violates or fails to perform any duty imposed upon him/her/her by law relating to the assessment of taxable real property shall, upon conviction, be punished by a fine of not less than Forty Thousand Pesos (Php 40,000.00) nor more than One Million Two Hundred Thousand Pesos (Php 1,200,000.00), or by suspension or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and suspension or imprisonment, at the discretion of the court. 345 | P a g e

The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required by the Code to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction be punished by a fine of not less than Forty Thousand Pesos (Php 40,000.00) nor more than One Million Two Hundred Thousand Pesos (Php 1,200,000.00), suspension, or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and suspension or imprisonment, at the discretion of the court. ARTICLE 673. Government Agents Delaying Assessment of Real Property and Assessment Appeals. – Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall be liable for suspension, or upon conviction, be punished by a fine of not less than Forty Thousand Pesos (Php 40,000.00) nor more than One Million Two Hundred Thousand Pesos (Php 1,200,000.00), imprisonment of not less than one (1) month or more than six (6) months, or both such fine and imprisonment, at the discretion of the court. ARTICLE 674. Failure to Dispose of Delinquent Real Property at Public Auction. – The local treasurer concerned who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Rule and any other local government official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to a fine of not less than Forty Thousand Pesos (Php 40,000.00) nor more than One Million Two Hundred Thousand Pesos (Php 1,200,000.00), imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. ARTICLE 675. Prohibited Acts Related to the Award of Contracts Under the Provisions on Credit Financing. – It shall be unlawful for any public official or employee in the provincial, city, or municipal government, or their relatives within the fourth (4th) civil degree of consanguinity or affinity to enter into or have any pecuniary interest in any contract for the construction, acquisition, operation, or maintenance of any project awarded pursuant to the provisions of this Rule, or for the procurement of any supplies, materials, or equipment of any kind to be used in the said project. Any person convicted for violation of the provisions of said Title shall be removed from office and shall be punishable by imprisonment of not less than two (2) months, nor more than three (3) years, at the discretion of the court, without prejudice to prosecution under other laws. ARTICLE 676. Failure to Implement GAD Plan. – The failure to implement the GAD Plan for two (2) consecutive years shall be considered dereliction of duty on the part of the local chief executive. 346 | P a g e

ARTICLE 677. Misuse of GAD Budget. – The misuse of the GAD budget towards purposes beyond those contemplated in the GAD Plan shall constitute abuse of authority on the part of the local chief executive. RULE XXXXXXXV MISCELLANEOUS AND FINAL PROVISIONS PROVISIONS FOR IMPLEMENTATION ARTICLE 678. Parliamentary Oversight and Mandatory Periodic Review. - The Bangsamoro Parliament, through the Committee on Local Government, shall exercise its oversight function over the implementation of the Code and undertake a mandatory review thereof ten (10) years after its enactment and at least three (3) years thereafter or as often as it may deem necessary, with the primary objective of providing a more responsive and accountable local government. Any amendment of the Code shall only be based on the results, and upon the completion, of the mandatory review. For this purpose, the Devolution Committee and, upon its dissolution, the MILG, shall submit a report to the Committee on Local Government on the implementation of the provisions of the Code, integrating therein reports from relevant ministries, offices, and agencies as well as national and local government instrumentalities. ARTICLE 679. Insurance Coverage. - There shall be a system that will provide insurance coverage for the punong barangay, the members of the Sangguniang Barangay, the barangay secretary, the barangay treasurer, the members of the barangay tanod, and the members of the Barangay Peacekeeping Action Team (BPAT) as provided in the Code and other pertinent laws. For this purpose, the MILG, in partnership with the GSIS or other institutions, shall undertake or cause to be undertaken an actuarial study to determine the premiums payable and report to Parliament and the LGUs concerned the amount of appropriations needed to support the system, for consideration in the annual appropriations act or ordinances. ARTICLE 680. Personnel Retirement and Separation Benefits. - An official or employee of the Bangsamoro Government or LGU separated from the service as a result of reorganization effected under the Code shall, if entitled under the laws then in force, receive the retirement and other benefits accruing thereunder: Provided, That such benefits shall be given funding priority by the MFBM in the case of Bangsamoro Government employees, and the local government unit concerned in the case of local officials and employees. Where the employee concerned is not eligible for retirement, he/she shall be entitled to a separation pay from the national, regional, or the local government concerned, as the case may be, equivalent to an amount not lower than one (1) month salary for every year of service over and above the monetary value of the leave credits said employee is entitled to receive pursuant to existing laws. ARTICLE 681. Inventory of Infrastructure and Other Community Facilities. – 347 | P a g e

1. Each LGU shall conduct a periodic inventory of infrastructure and other community facilities and undertake the maintenance, repair, improvement, or reconstruction of these facilities through a closer cooperation among the various agencies of the Bangsamoro and national governments operating within the province, city, or municipality concerned. 2. No infrastructure or community project within the territorial jurisdiction of any LGU shall be undertaken without informing the local chief executive and the sanggunian concerned. ARTICLE 682. Records and Properties. - All records, equipment, buildings, facilities, and other properties of any office or body of a LGU abolished or reorganized under the Code shall be transferred to the office or body to which its powers, functions, and responsibilities are substantially devolved. ARTICLE 683. Monitoring and Evaluation System. – The MILG shall establish a monitoring and evaluation system to ensure full delivery of basic services, faithful implementation of plans, programs, and projects, and compliance to existing policies, laws, rules and regulations. RULE XXXXXXXVI TRANSITORY PROVISIONS ARTICLE 684. Devolution Committee; Devolution Period. – 1. Within one (1) month after the approval of this Rules, the Chief Minister shall convene the Devolution Committee, as herein provided. 2. The Devolution Committee shall be composed of the following: a) Senior Minister who shall be the Chairperson; b) Minister of the Interior and Local Government, as vice-chairperson; c) The Cabinet, represented by member ministries thereof; d) The chairperson of the Committee on Local Government and five (5) Members of the Bangsamoro Parliament to be appointed by the Speaker, upon the recommendation of the chairperson of the Committee on Local Government; and e) One (1) representative from each of the following: i. provinces; ii. municipalities; and iii. barangays in the Bangsamoro Autonomous Region. 3. The Committee shall supervise the transfer of such powers and functions mandated under the Code to the LGUs, together with the corresponding properties, assets, and liabilities of the offices or agencies concerned, with the 348 | P a g e

least possible disruptions to existing programs and projects. For this purpose, it shall form a technical working group on devolution which shall perform the following tasks: a) Conduct an assessment on the technical and financial capacity of the LGUs to perform the powers and functions devolved herein, based on available metrics from both the regional and national government, such as, but not limited to, the Local Government Functionality Appraisal (LoGFA) and the Seal of Good Governance (SGLG); b) Submit an assessment report thereon within six (6) months after the enactment of the Code; and c) Within the next three (3) months, submit a devolution plan outlining the timeline and milestones towards full devolution and transfer of assets and personnel, if any, to the local government units within the period provided in Section 18(b), Book I. 4. The Devolution Committee shall, in overseeing the implementation of the devolution process, receive reports from ministries and LGUs and recommend solutions for bottlenecks. 5. The initial sum of Ten Million Pesos (Php 10,000,000.00) to be charged against the appropriations of the OCM, is hereby allotted to the Committee for the performance of its functions which shall include undertaking an information campaign on the Code. ARTICLE 685. Records, Equipment, and Other Assets, and Personnel of Agencies.- The gradual devolution contemplated in the Code shall include the transfer to LGUs of the records, equipment, and other assets of agencies and offices corresponding to the devolved powers, functions, and responsibilities: Provided, That those assets utilized by the ministries’ provincial offices that are necessary for the retained powers and for augmentation may be retained by the Bangsamoro Government as determined by the Devolution Committee. All records, equipment, and assets of the ministries in its municipal offices shall be transferred to the municipal government. ARTICLE 686. Personnel of Ministries, Offices, and Agencies.- Ministries, offices, and agencies, as well as their regional offices shall review their mandates and functions, may reorganize their structures accordingly, and shall submit a report to the Committee on Amendments in case there is reorganization that necessitates amendment of laws other than the Code. Pursuant to appropriate civil service law, rules, and regulations, affected personnel of ministries and regional offices may, in the following order be: 1. Absorbed by the LGUs they serve or are assigned to; 349 | P a g e

2. Given another assignment without diminution of rank, compensation, and other benefits; or 3. Separated from service, as provided in Section 588 hereof. ARTICLE 687. Transitory Provision for Incumbent Appointive Officials. – All incumbent appointive officials holding permanent appointments prior to the effectivity of the Code shall continue to perform their functions without need for reappointment and without diminution of status, rank, and salary grade, and shall enjoy security of tenure. However, they cannot be promoted to a higher position unless they meet the eligibility requirements for that higher position as provided for by relevant laws and issuances. ARTICLE 688. Tax Ordinances or Revenue Measures. – All existing tax ordinances or revenue measures of LGUs shall continue to be in force and effect after the effectivity of the Code unless amended by the sanggunian concerned, or inconsistent with, or in violation of, the provisions of the Code. ARTICLE 689. Mandatory Review of Tax Ordinances. – Upon the effectivity of the Code, all LGUs shall initiate a review of existing tax ordinances and commence with the synchronization of their systems and procedures to comply with the provisions of the Code pending the approval of the IRR issued by the MFBM and MILG. ARTICLE 690. Transitory Provision for Anti-Dynasty and Mandatory Training. - The implementation of Sections 43 and 45 (g) of the Code shall only be applicable starting from the May 2028 elections. ARTICLE 691. Transitory Provisions for The Municipalities in the Special Geographic Area (SGA). – Until such time that the sixty-three (63) barangays in Pikit (Macabual, Gli- Gli, Rajah Muda, Bagoinged, Bulol, Kabalasan, Buliok, Balungis, Bualan, Lagunde, Panicupan, Batulawan, Fort Pikit, Pamalian, Manaulanan, Balong, Barungis, Nabundas, Gokotan, Nalapaan, Macasendeg, Nunguan), Pigkawayan (Lower Baguer, Balacayon, Buricain, Datu Binasing, Datu Mantil, Kadingilan, Libungan Torreta, Matilac, Lower Pangangkalan, Upper Pangangkalan, Patot, Simsiman), Carmen (Kitulaan, Pebpoloan, Manarapan, Langogan, Tupig, Kibayao, Nasapian), Kabacan (Tamped, Simbuhay, Simone, Nanga-An, Buluan, Pedtad, Sanggadong), Midsayap (Central Labas, Malingao, Tumbras, Kapinpilan, Sambulawan, Tugal, Mudseng, Kadingilan, Nabalawag, Kadigasan, Damatulan, Olandang, Kudarangan), and Aleosan (Dunguan and Tapodoc), all of the Province of Cotabato that voted for inclusion in the Bangsamoro Autonomous Region, are constituted into municipalities pursuant to BAA 41, 42, 43, 44, 45, 46, 47, and 48, the Special Geographic Area (SGA) constituted under ARTICLE 14, Title VIII, Chapter 6 of BAA 13 or the Bangsamoro Administrative Code shall continue to be governed thereby. Upon their conversion into municipalities, the SGA and the Special Geographic Area Development Authority (or “the authority”) shall be reconstituted as follows: 1. The eight (8) new municipalities created pursuant to BAA Nos. 41, 42, 43, 44, 45, 46, 47, and 48, as a cluster, shall constitute the SGA which shall be under the general supervision of the Chief Minister; 350 | P a g e

2. Pending the creation of a new province for the municipalities in the SGA, the Special Geographic Area Development Authority created under ARTICLE 15, Title VIII, Chapter 6 of BAA No. 13, is hereby re-organized and shall henceforth perform planning, implementation, monitoring, and coordinating functions and serve as a dynamic inter- municipal mechanism for developmental processes and the effective governance of the cluster of the eight (8) SGA municipalities, for the promotion of the general welfare of the people therein. This shall be without prejudice to the autonomy of the constituent municipal and barangay local government units; 3. The Authority shall be attached to the OCM for purposes of policy and program coordination, and shall be composed of the board of directors as the governing board and highest policy-making body, and the Administrator; 4. The Authority shall perform the following powers and functions: a) Promulgation of policies, rules, regulations, and other issuances and the implementation of the powers and functions and delivery of services and facilities devolved to the provinces: Provided, That the Board of Directors shall guide and supervise the exercise of such devolved provincial powers, functions, services, and facilities, which shall be delivered directly by the member ministries pursuant to their individual mandates; b) Implementation, enforcement, and monitoring of the execution of national and regional laws and policies in the area; c) Formulation and implementation of comprehensive inter-municipal development plans and investment programs; d) Receipt and administration of inter-municipal donations and grants, subject to existing regional and national policies; e) Adoption of measures that promote the general welfare of the constituents of the area; and f) Performance of other tasks as may be assigned by the Chief Minister; and 5. The powers and functions of the Authority shall be exercised by the Board of Directors consisting of all the mayors of the municipalities in the SGA and the ministers of all of the ministries of the Bangsamoro Government or their representatives. The Board of Directors shall be chaired by the Senior Minister who shall be substituted by the Minister of the Interior and Local Government in the former’s absence. The vice-chairperson shall be one of the mayors of the SGA elected to sit as such by all the mayors. The Board of Directors shall be supported by a secretariat headed by the Administrator. ARTICLE 692. Additional Revenue Generation and Taxing Powers of the Municipalities in the SGA. – Until such a time that a new province shall have been constituted, the municipalities in the SGA shall be authorized to levy, impose, and collect, pursuant to a tax ordinance they shall enact, the following additional taxes: 1. Real property tax, as provided in Title II, Book II of the Code; and 2. Professional tax, as provided in Section 163, Title I, Book II of the Code. 351 | P a g e

Provided, That to safeguard any vested rights, the initial rates to be imposed by the SGA municipalities hereunder shall not be higher than the rates already prevailing in these areas prior to their inclusion in the BARMM: Provided, further, That the municipalities may subsequently modify or adjust the rates following the provisions of Book II of the Code. ARTICLE 693. Enactment of a Law Creating a New Province for the Municipalities in the SGA. – The above provisions on the SGA and the Authority shall continue to exist and be operational for the purposes they are established until such a time that a new province shall have been constituted for the municipalities in the SGA. Affected personnel, whether hired on a permanent, temporary, casual, or contractual basis, and with appointments attested by the CSC, shall be given an option to be absorbed by the new LGU or separated in accordance with law. ARTICLE 694. Separability Clause. - If any Section or provision of this Rules is subsequently held unconstitutional or invalid, any other Section or provision not affected thereby shall remain valid and effective. ARTICLE 695. Repealing Clause. - All rules and regulations or parts thereof which are contrary to or inconsistent with this IRR are hereby repealed, amended or modified accordingly. ARTICLE 696. Effectivity Clause. – This Implementing Rules and Regulations of the Act shall take effect fifteen (15) days after publication in the Bangsamoro Gazette. Promulgated this 8th of Rabi Al-Awwal 1447 AH│30th of September 2025 ABDULRAUF A. MACACUA Chief Minister/MILG-Concurrent Minister 352 | P a g e