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Internal Revenue Allotment

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The Internal Revenue Allotment (IRA) is a local government unit ’s (LGU) share of revenues from the Philippine national government . Provinces , independent cities , component cities, municipalities , and barangays each get a separate allotment.

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19-620: The allotment is largely based upon the type of government they are and a formula based upon their land area and population. Section 284 of the Local Government Code of the Philippines (RA 7160) sets up the formula for the distribution of the allotment. All or nearly all of the revenue that a local government has to spend comes from their IRA, though some local governments also have additional local sources of revenue such as property taxes and government fees. Typically for municipalities,

38-512: A graduated income tax on all income earned by natural and juridical persons within the Philippines, a capital gains tax , excise tax on certain products, a Donor's Tax , an estate tax , and a value-added tax on the sale of most goods and services in the Philippines. Real property taxes are considered as local , rather than national taxes, and are covered instead under the Local Government Code . Tariffs and duties are covered under

57-555: A special law, the Dangerous Drugs Act of 1972. The Administrative Code "incorporates in a unified document the major structural, functional and procedural principles and rules of governance." Its primary function is to prescribe the standards, guidelines and practices within the executive branch of government. It is the Administrative Code which establishes the various Cabinet departments and offices falling within

76-415: Is a common practice in the Philippines . Many general areas of substantive law , such as criminal law , civil law and labor law are governed by codes of law . Codification is predominant in countries that adhere to the legal system of civil law . Spain , a civil law country, introduced the practice of codification in the Philippines, which it had colonized beginning in the late 16th century. Among

95-485: Is concerned with the interests of citizens.) In the modern era, Charles-Louis Montesquieu (1689–1755) amplified supremely this distinction: International (law of nations), Public (politic law) and Private (civil law) Law, in his major work: (On) The Spirit of the Law (1748). "Considered as inhabitants of so great a planet, which necessarily contains a variety of nations, they have laws relating to their mutual intercourse, which

114-574: Is what we call the law of nations. As members of a society that must be properly supported, they have laws relating to the governors and the governed, and this we distinguish by the name of politic law. They have also another sort of law, as they stand in relation to each other; by which is understood the civil law." The concept of private law in common law countries is a little broader, in that it also encompasses private relationships between governments and private individuals or other entities. That is, relationships between governments and individuals based on

133-472: The Civil Code seeks to govern all aspects of private law in the Philippines, a Republic Act such as Republic Act No. 9048 would concern itself with a more limited field, as in that case, the correction of entries in the civil registry . Still, the amendment of Philippine legal codes is accomplished through the passage of Republic Acts. Republic Acts have also been utilized to enact legislation on areas where

152-532: The Philippine Supreme Court were accepted as binding , a practice more attuned to common law jurisdictions. Eventually, the Philippine legal system emerged in such a way that while the practice of codification remained popular, the courts were not barred from invoking principles developed under the common law, or from employing methods of statutory construction in order to arrive at an interpretation of

171-583: The Tariff and Customs Code . Private law Private law is that part of a legal system that governs interactions between individual persons. It is distinguished from public law , which deals with relationships between both natural and artificial persons (i.e., organizations) and the state , including regulatory statutes , penal law and other law that affects the public order . In general terms, private law involves interactions between private individuals, whereas public law involves interrelations between

190-555: The legislature , in the exercise of its powers of legislation. Since 1946, the laws passed by the Congress, including legal codes, have been titled Republic Acts . While Philippine legal codes are, strictly speaking, also Republic Acts, they may be differentiated in that the former represents a more comprehensive effort in embodying all aspects of a general area of law into just one legislative act. In contrast, Republic Acts are generally less expansive and more specific in scope. Thus, while

209-520: The European, more exactly the continental law, philosophers and thinkers want(ed) to put each branch of law into this dichotomy: Public and Private Law. " huius studdii duæ sunt positiones: publicum et privatum. Publicum ius est, quod statum rei Romanæ spectat, privatum, quod ad singulorum utilitatem; sunt enim quædam publice utila, quædam privatim ". (Public law is that which concerns the Roman state, private law

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228-458: The IRA accounts for 90% of total revenues. Since cities have more sources of local revenues, their IRA ranges from 50% to 70% of their total budget. A portion of each local government unit's allotment is set aside their Sangguniang Kabataan (SK) or youth council. The IRA is automatically released to each local government unit and may not be held back by the national government for any reason, except in

247-530: The codal provisions that would be binding in itself in Philippine law. Beginning in the American period, there was an effort to revise the Spanish codes that had remained in force even after the end of Spanish rule. A new Revised Penal Code was enacted in 1930, while a new Civil Code took effect in 1950. Since the formation of local legislative bodies in the Philippines, Philippine legal codes have been enacted by

266-582: The codes that Spain enforced in the Philippines were the Spanish Civil Code and the Penal Code. The practice of codification was retained during the period of American colonial period , even though the United States was a common law jurisdiction. At the time, many common law principles found their way into the legal system by way of legislation and by judicial pronouncements. Judicial precedents of

285-500: The executive branch of government, and under the direct control and supervision of the President . The Code also prescribes the administrative procedure undertaken in proceedings before the offices under the executive department. Originally coming into effect in 1917, the code was revised and amended repeatedly, with the present code being enacted in 1987. The taxes imposed by the Code include

304-440: The extreme case of an "unmanageable public sector deficit", in which case the allotment may be adjusted but provided it not be set to "be less than thirty percent (30%) of the collection of national internal revenue taxes of the third fiscal year preceding the current fiscal year". This Philippines -related article is a stub . You can help Misplaced Pages by expanding it . Local Government Code Codification of laws

323-522: The law of contract or torts are governed by private law, and are not considered to be within the scope of public law. The European Commission and the European Council have stated a desire to achieve greater approximation of private law across its (now) 27 member states of the European Union , including within the fields of contract law, property law and family law. In regard to contract law, it

342-461: The legal codes have proven insufficient. For example, while the possession of narcotics had been penalized under the 1930s Revised Penal Code , the wider attention drawn to illegal drugs in the 1960s and the 1970s led to new legislation increasing the penalties for possession and trafficking of narcotics. Instead of enacting amendments to the Revised Penal Code, Congress chose instead to enact

361-529: The state and the general population. In legal systems of the civil law tradition , it is that part of the jus commune that involves relationships between individuals, such as the law of contracts and torts (as it is called in the common law tradition), and the law of obligations (as it is called in the civil law tradition). One of the five capital lawyers in Roman law , Domitius Ulpianus , (170–223) – who differentiated ius publicum from ius privatum –

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