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International Handbook of Land and Property Taxation

Edited by Richard M. Bird and Enid Slack

This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use.
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Chapter 11: Real Property Taxation in the Philippines

Milwida Guevara


Milwida Guevara The political subdivisions of government in the Philippines are the provinces, cities, municipalities and barangay (villages). There are currently 113 cities, 80 provinces, 1386 municipalities, and 42 000 barangay. The barangay serves as the basic political unit of government and the primary planning and implementing unit of public policies and programs. The barangay is also the forum where views of the community are crystallized and articulated. It is tasked with the provision of simple services such as the maintenance of day-care centers for children and the administration of the village justice system. It is a mechanism through which disputes between community members are arbitrated or settled through informal means. A municipality consists of a group or clusters of barangay. The municipal government is primarily responsible for primary health-care, social welfare services, the solid waste disposal system, and agricultural extension services. A province comprises a cluster of municipalities and component cities. The maintenance of provincial hospitals, provision of provincial infrastructure, the enforcement of laws on environment and social welfare services, and the provision of tertiary health services have been devolved to the provincial government. In addition, provincial governments are responsible for relief operations and population development services. A city is an urbanized and developed municipality. The Philippine Congress can convert a municipality into a city given certain benchmarks in terms of population and income. The city government is charged with the provision of services that provinces and municipalities provide, as well as support for education, police, and fire prevention...

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