Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH (18™) CONGRESS
First Regular Session

House Bill No. 457

Introduced by REPRESENTATIVE MARIA LAARNI L. CAYETANO

EXPLANATORY NOTE

Republic Act No. 7160, otherwise known as “The Local Government Code of 1991,” as
amended, was enacted precisely to breathe life into the constitutional mandate of local autonomy
by establishing a more responsive and accountable local government structure instituted through
an efficient system of decentralization. Essentially, this system is geared towards empowering
local government units to achieve their full development as self-reliant communities, making them.
more effective and meaningful partners in the attainment of the nation’s goals.

Being the basic political unit, the barangays serve as “the primary planning and
implementing unit of government policies, plans, programs, projects and activities in the
community, and as a forum wherein the collective views of the people may be expressed,
crystallized and considered” (Section 384 of the Local Government Code). As such, it is the
country’s ultimate front-liner in the provision of a broad range of basic services to the community,
as well as in the delivery to the citizenry of their first taste of the fruits of local public service.

In this sense, the creation of barangays, upon proper compliance with the requirements set
by the Constitution and the Local Government Code, thus only serves to bolster the capability of
local governments to efficiently and effectively perform their respective functions, duties and
responsibilities in the name of autonomy, decentralization and national growth and prosperity.

Further, the policy of establishing, protecting and enhancing fiscal autonomy on all levels
of local governance is integral to the proper exercise of local government functions. This policy
refers not just to the power to allocate one’s resources in accordance with one’s priorities but also
the power to create one’s own sources of revenue in addition to one’s equitable share in the
national taxes released by the central government.

Section 6, Article X of the Constitution states: “Local government units shall have a just
share, as determined by law, in the national taxes which shall be automatically released to them.”
The Internal Revenue Allotment (IRA) as incorporated in the general appropriations law enacted
annually by the legislature is the “just share” contemplated by the constitutional mandate.
Therefore, it is clearly an indispensable component in the grant of meaningful and true fiscal
autonomy to local government units. Further, Sec. 25 of RA 7160 bolsters the Constitutional grant
of a just share of LGUs in the IRA.

Thus, this bill seeks to invoke the 1987 Constitution and RA 7160 by allowing Barangay
Katuparan to be entitled to a just share from the national taxes.


Barangay Katuparan, located within the City of Taguig, Metro Manila, is one such
barangay excluded from a share in the IRA. It has a land area of Three Hundred Seven Thousand
Seven Hundred (307,700 sq.m.), more or less, and a population of Seventeen Thousand Three
Hundred and Forty Two (17,342). It is bounded on the North by Pamayanang Diego Silang and
Pinagsama Village Phase 2; on the South, by Barangay Signal Village (Proclamation No. 172)
Psd-13-02057; on the East, by Napocor High Tension Line; and on the West, by HHSG and Signal
Village (Proclamation No. 172). Having thus complied with the requisites prescribed under
Section 386 of the Local Government Code and the plebiscite requirement contained in Section
10, Article X of the Constitution, it was separated from the original Barangay Signal and created
as a separate barangay by the City Government of Taguig, acting through the Sangguniang
Panlungsod, under City Ordinance No. 59-2008 approved on September 22, 2008. Its corporate
existence began on October 25, 2010 when its first set of regular officials was elected, pursuant to
Section 14 of the Local Government Code.

In view of these considerations, and in the face of resonating a
a clear and immediate legislative remedy to the matter at hand, the i
is highly and earnestly sought.

unified public clamor for

Second District, City of Taguig


Republic of the Philippines
HOUSE OF REPRESENTATIVES

Quezon City

EIGHTEENTH (18™) CONGRESS
First Regular Session

House Bill No. 457

Introduced by REPRESENTATIVE MARIA LAARNI L. CAYETANO:

AN ACT CREATING A BARANGAY TO BE KNOWN AS BARANGAY KATUPARAN
IN THE CITY OF TAGUIG, METRO MANILA

Be it enacted by the Senate and House of Representatives of the Philippines in Congress
assembled:

SECTION 1. Creation of Barangay Katuparan. — Katuparan Proper in Barangay Signal
Village, City of Taguig, Metro Manila is hereby separated from Barangay Signal Village and
constituted into a distinct and independent barangay to be known as Barangay Katuparan.

SEC.2. Territorial Boundaries. — The territorial boundaries of Barangay Katuparan shall
consist of permanent natural boundaries identified as follows:

“Bounded on the North by Pamayanang Diego Silang and Pinagsama Village Phase 2;
On the South by Barangay Signal Village (Proclamation No. 172) Psd-13-02057;

On the East by NAPOCOR High Tension Line; and

On the West by HHSG and Barangay Signal Village (Proclamation No. 172).”

SEC. 3. Conduct and Supervision of Plebiscite.—The plebiscite conducted and supervised
by the Commission on Elections (COMELEC) in Barangay Signal Village pursuant to City
Ordinance No. 59, Series of 2008 of the Sangguniang Panlungsod of the City of Taguig, which
ratified the creation of Barangay Katuparan as proclaimed by the City Board of Canvassers on
December 28, 2008, shall serve as substantial compliance with the plebiscite requirement under
Section 10 of Republic Act No. 7160, as amended, otherwise known as the “Local Government
Code of 1991”.

SEC. 4. Incumbent Barangay Officials. - The incumbent barangay officials of Barangay
Katuparan, City of Taguig shall continue to hold office until such time that their successors have
been duly elected and qualified.

SEC. 5. Public Infrastructure and Facilities. — All public infrastructure and facilities for
public use existing therein at the time of the approval of this Act are hereby transferred without
cost or compensation to and shall be administered by the new barangay.


SEC. 6. Internal Revenue Allotment Shares. — Barangay Katuparan shall be entitled to
Internal Revenue Allotment (IRA) shares pursuant to Section 285 of Republic Act No. 7160, as
amended, otherwise known as the “Local Government Code of 1991”.

SEC.7. Separability Clause. — If, for any reason, any part or provision of this Act is
declared unconstitutional or invalid, the other parts or provisions hereof which are not affected
thereby shall continue to be in full force and effect.

SEC. 8. Effectivity.— This Act shall take effect fifteen (15) days after its publication in the
Official Gazette or in any newspaper of general circulation.

Approved,