Introduction
Every province, city, municipality and barangay in the Philippines is governed by a local government code: the law that creates its offices, sets who may hold them and for how long, decides what it may tax and what it must spend on, and spells out what it owes the people who live there. For the rest of the country that law is the Local Government Code of 1991, Republic Act 7160.
The Bangsamoro is different. When the Organic Law created the region in 2019, it gave the Bangsamoro Government the authority to regulate its own local governments, “in accordance with this Organic Law and a Bangsamoro local government code to be enacted by the Parliament”, on one condition: nothing the local governments already enjoyed under RA 7160 could be taken away (BOL Art. VI, Sec. 10).
The Bangsamoro Local Governance Code, Bangsamoro Autonomy Act 49, is that law. It replaced the ARMM’s local government code of 1994, Muslim Mindanao Autonomy Act 25, and overrides the Bangsamoro Administrative Code where the two disagree. RA 7160 still applies inside the region, but only where the Bangsamoro code is silent.
Its promise is in its second section: “genuine and meaningful local autonomy”, pursued under the principle of moral governance, by handing local governments “more powers, authority, responsibilities, and resources in a gradual and systematic approach”, from the region down (Sec. 2). The rest of this page follows how the Code keeps that promise.
How it came to be
It took two Parliaments.
- 23 July 2020Filed as Bill No. 58 in the first Bangsamoro Transition Authority. That Parliament closed with 31 acts passed, and this was not one of them.
- Second BTARefiled by the Government of the Day as Government Bill No. 30.
- Dec 2022 – Feb 2023Public and expert consultations.
- Apr – Aug 2023Deliberations and report of the Committee on Local Government.
- September 2023Second and third reading in plenary; adopted and enacted.
How the Code is organised
605 sections in four books, read in order: the rules that apply to every local government, then how they are funded, then what each level is and must do, then how the Code is put into force.
- Book IGeneral provisionsSecs. 1–146
- Book IILocal taxation and fiscal mattersSecs. 147–399
- Book IIIBangsamoro constituent unitsSecs. 400–570
- Book IVMiscellaneous and final provisionsSecs. 571–605
Devolution
Powers and functions, not only servicesSecs. 17–18
Local governments keep the powers they already hold and take on those devolved to them under Book III. Where RA 7160 and the old ARMM code listed “basic services and facilities”, this Code frames devolution by function, competence and authority, set out level by level in Book III.
Gradual, from the region downSecs. 2, 592
Decentralisation runs from the Bangsamoro Government to its local governments. Ministries are to hand over the powers, functions and services within five years of the Code taking effect, after an assessment of each unit’s financial viability and technical capacity.
Three exceptionsSec. 19
Basilan, Marawi and Cotabato City keep the full devolution they already enjoy.
What “regulating the affairs” of LGUs meansSec. 28
The Parliament’s authority over local governments, exercised by law and regulation: how the Chief Minister supervises local officials and disciplines them, the framework for devolution and for how ministries work with local units, and how local governments raise revenue and share wealth, including transfers and assistance from the region.
How a power moves, and what each level and office ends up doing, is set out on How devolution works.
Officials
Mandatory trainingSecs. 43, 595
Every newly elected local official completes an eight-hour onboarding program on taking office and 32 hours of continuing training within the first two years. Deliberately skipping it is a ground for discipline and disqualifies the official from the next election until the training is done. In force from the May 2028 elections.
No relatives on the same ballotSecs. 45(g), 595
A person related within the second civil degree, by blood or marriage, to an incumbent local official running for office may not stand in the same election for a position in the same province, city, municipality or barangay. Also from May 2028.
Other disqualificationsSec. 45
An incumbent may not run next for office in a different local government, except in the unit above or one within it. A chief executive may not seek the position immediately below. SK candidates may not be related within the second degree to any incumbent official in the locality.
VacanciesSecs. 52, 54
Whoever refuses without reason to assume an office by succession faces discipline. Where a seat stays empty for 30 days and the unit cannot function, the Chief Minister or MILG appoints to it. Where a failure of elections runs past noon of 30 June, the Chief Minister (MILG, for a barangay) designates an officer-in-charge from the unit’s appointive officials.
Leave
The Chief Minister approves leave for a governor or the mayor of an independent component or highly urbanised city; the governor for a municipal or component city mayor; the chief executive for the vice; the vice for sanggunian members; the mayor for a punong barangay; the punong barangay for barangay council members. A request not acted on in five days is deemed approved, and MILG is always furnished a copy.
Who hears a complaint
The Office of the Chief Minister, against officials of a province, highly urbanised or independent component city; the sangguniang panlalawigan, against those of a component city or municipality; the city or municipal council, against barangay officials. A complaint may also go straight to the Office of the Chief Minister where a fair hearing below is unlikely — a conflict of interest, or a case that would become moot.
Ordinances and councils
Ordinances online
As far as practicable, every local government keeps a website or official social media account where its sanggunian’s approved ordinances and resolutions, or their gist, are posted.
The Bangsamoro Register of Ordinances
MILG keeps a public, online register of every ordinance enacted by a sanggunian and filed with the local government operations officer.
Local boards
School boards follow the Bangsamoro Education Code, madaris included, and seat student representatives where practicable. Health boards draw members from the private sector and NGOs. Development councils are multi-sectoral, with a mandatory NGO seat and an indigenous peoples seat where the criteria are met. Peace and order councils may form ad hoc bodies of traditional and religious leaders, women and others to settle disputes and rido. Disaster risk councils should be at least 40% women, as far as practicable.
Other councils
Councils for the protection of children, against drug abuse, for youth, women, culture and the arts, the elderly, persons with disabilities, and internally displaced persons.
Indigenous peoples and settler communities at the table
Representation of indigenous peoples in local bodies is mandatory where they are at least 5% of the population but no more than half of its elected officials, or where a MIPA-recognised native title lies in the unit. Settler communities are guaranteed representation on the same 5% and 50% thresholds.
Local money
Book II. Local taxes stay local; the region’s shares of natural resources and national taxes are passed down by formula; and every local budget carries minimum allocations.
The power to taxSec. 148
Each local government may create its own sources of revenue and levy taxes, fees and charges, consistent with the Bangsamoro Organic Law. They accrue to the local government alone.
Avoiding riba
A sanggunian may adopt Shari’ah-compliant rules for unpaid or late taxes, fees and charges, in place of interest.
Real property tax exemptions
Besides government property: mosques, churches, cemeteries and land used for religious, charitable or educational purposes, madaris and Tahfidz Al-Qur’an institutions included; certified ancestral domains, except portions used for large-scale commercial purposes or titled privately; land declared inaccessible through force majeure, civil disturbance or armed conflict, for up to a year at a time; and property displaced persons left behind, as a Parliament law on IDPs may provide.
Development and livelihoodSec. 316
Shares a local government receives are appropriated for local development and livelihood projects, and at least 80% of what comes from hydrothermal, geothermal and other energy sources goes to lowering electricity costs where the source is.
Amounts brought up to date
| Tax | MMAA 25 / RA 7160 | BAA 49 |
|---|---|---|
| Professional tax | ₱300 | ₱1,300 |
| Annual fixed tax, delivery trucks or vans | ₱500 | ₱2,200 – ₱6,600 |
| Community tax (base) | ₱5 | ₱20 |
Natural resources
70% of the Bangsamoro Government’s share goes to local governments; 30% stays with the region.
- Half, shared by all
- Provinces 20% · cities 15% · municipalities 20% · barangays 15%
- Half, where the resource is — in a province
- Province 20% · city or municipality 45% · barangay 35%
- Half, where the resource is — in an HUC or ICC
- City 65% · barangay 35%
National taxes collected in BARMM
40% of the Bangsamoro Government’s share goes to local governments (BOL Art. XII, Sec. 13).
- Half, where it was collected — in a province
- Province 40% · municipality 30% · barangay 30%
- Half, where it was collected — in a city
- City 60% · barangay 40%
- Half, where it was collected — no province
- Municipality 60% · barangay 40%
- Half, shared by all
- Provinces and cities 10% · municipalities 40% · barangays 50%
What every local budget must carrySec. 348
- Debt service may not exceed 20% of regular income.
- At least 20% of the annual NTA goes to development projects, with the development plan furnished to MILG.
- At least 5% of the budget goes to gender and development, with a GAD plan and budget submitted to MILG.
- At least 1% each for senior citizens, persons with disabilities, the local council for the protection of children, and local road maintenance.
- Sufficient funding for nutrition, AIDS prevention, drug rehabilitation, culture and heritage, coastal management, agriculture and fisheries, community-based monitoring, climate adaptation, health emergencies and solo parents.
Each level
The barangay
- Revalidation
- MILG revalidates every barangay, starting with those created under MMAA 25 that fell short of RA 7160’s standards. Those that meet them are entitled to the NTA; those that do not are merged with another by law or ordinance. New barangays must meet RA 7160’s requisites, not the lower MMAA 25 ones.
- Tribal barangays
- Where non-Moro indigenous peoples are a minority in their city or municipality but native to it, a tribal barangay may be created by the Parliament or the provincial board without meeting the usual requisites, if the area is contiguous and they are its predominant population.
- Officials
- Punong barangay, seven council members, an indigenous peoples or settler representative where the thresholds are met, the SK chairperson, a secretary and a treasurer. Also mandatory: a lupon tagapamayapa, child development teachers, barangay health workers, purok leaders and farm technicians. Tanods are optional, one per 200 people and no more than 30.
- PaySec. 424
- The punong barangay at least ₱5,000 a month, up to the first step of salary grade 14; council members, secretary, treasurer, SK chair and the IP or settler representative at least ₱3,000, up to salary grade 10. MILG subsidises a barangay that cannot pay, for up to five years. Tanods, purok leaders, child development teachers and health workers at least ₱1,000; lupon members no more than ₱2,000 a month in all.
The municipality
- Creation
- New municipalities must meet RA 7160’s requisites, not the lower MMAA 25 ones. A tribal municipality may be created by the Parliament for non-Moro indigenous peoples who are a minority in their province, with at least 20,000 people, and is funded by the region until it qualifies for the NTA.
- The council
- Mayor, vice mayor and the sangguniang bayan: regular members, the liga and SK federation presidents, and three sectoral seats — women, agricultural or industrial workers, and one from the urban poor, indigenous communities or persons with disabilities (indigenous peoples where the thresholds are met). Settler communities get a further seat on the same thresholds.
- Who must be appointed
- A long list of offices, from treasurer, assessor and accountant to a disaster risk officer, youth development officer and persons with disability affairs officer — a focal person suffices for that last in 4th to 6th class municipalities. A tourism officer is mandatory where tourism is a major industry.
The city
- No new cities from the region
- The old ARMM code’s rules on creating and abolishing cities are dropped, after the Supreme Court held that autonomous regions cannot create cities. A city does what both a municipality and a province do.
- The council
- Mayor, vice mayor and the sangguniang panlungsod, with the same three sectoral seats and settler seat as a municipality, and a list of mandatory offices that adds a legal officer, veterinarian and general services officer.
The province
- The board
- Governor, vice governor and the sangguniang panlalawigan: regular members, the liga and SK federation presidents, the president of the federation of municipal and city council members, and the three sectoral seats.
- Population offices
- A provincial population officer becomes optional, but provinces that already have the office keep it for five years.
Every chief executive
- Visits and reporting
- Visit every component unit at least once every six months, and may hold an “Ulat sa Bayan” on achievements, finances and the proposed land use plan.
- Spending close to home
- Meetings and conferences a local government pays for are held within its own territory, or the nearest place in BARMM, and outside the region only with MILG approval. Governors and city mayors sit on the Council of Leaders and the Bangsamoro Economic and Development Council.
Putting it in force
Penalties
The offences largely mirror the national code, gender and development offences aside, with fines raised to the scale of RA 10951.
Review before amendment
The Parliament’s Committee on Local Government oversees the Code and reviews it ten years after enactment and at least every three years after. It may only be amended on the results of that review.
The Devolution Committee
Convened within a month by the Chief Minister: the Senior Minister in the chair, the Minister of the Interior and Local Government as vice, the Cabinet, the chair of the Committee on Local Government with five Members, and one representative each of the provinces, municipalities and barangays. It assesses local capacity within six months and submits a devolution plan within the next three.
Implementing rules
MILG promulgates them in consultation with the region and local governments. They came on 30 September 2025: 696 articles.
Versus RA 7160
Each row is the same question put to both codes, with the Bangsamoro answer cited to its section and implementing rule.
Where it differs
Who supervises the unit
RA 7160 · The President supervises local government units through the DILG, and a province answers upward to Malacañang.
BAA 49 · The Chief Minister supervises them through the Ministry of the Interior and Local Government. A complaint against a provincial or highly urbanised city official is filed with the Office of the Chief Minister, and a governor’s leave is approved there — not in Manila.Code ss. 55, 196 · IRR art. 196
What a barangay captain is paid
RA 7160 · A punong barangay gets an honorarium of not less than ₱1,000 a month and a sangguniang barangay member ₱600 — figures set in 1991 and never raised.
BAA 49 · Not less than ₱5,000 a month for the punong barangay, up to the first step of salary grade 14; not less than ₱3,000 for council members, the secretary, the treasurer and the SK chairperson. Where a barangay cannot afford it, the Bangsamoro Government subsidises the difference through MILG.Code s. 424 · IRR art. 45
Political dynasties
RA 7160 · No prohibition. The constitutional ban has never been given a statute.
BAA 49 · A candidate related within the second civil degree to an incumbent elective official of the same unit is disqualified. It does not bite until the May 2028 elections.Code ss. 45(g), 595 · IRR arts. 184, 690
Training as a condition of office
RA 7160 · Encouraged, and attached to nothing.
BAA 49 · Onboarding on taking office and continuing training within two years; skipping it is a ground for discipline and disqualification from the next election. Also from May 2028.Code ss. 43, 595 · IRR art. 99
Who fills a vacant council seat
RA 7160 · The President appoints to a provincial board or a highly urbanised city council; the Governor to a component city or municipal council.
BAA 49 · The Chief Minister appoints to a sangguniang panlalawigan or the council of a highly urbanised or independent component city. Below that the chain is the same.Code s. 50 · IRR art. 192
What a violation costs
RA 7160 · The general penalty runs to a fine in the low thousands — the figures have not moved since 1991.
BAA 49 · Imprisonment of one to six months or a fine of ₱40,000 to ₱1,200,000, or both, and dismissal with perpetual disqualification where the offender holds office.Code s. 574 · IRR art. 415
Custom and tradition
RA 7160 · Customs and traditions may be resorted to in barangay dispute settlement, and little beyond that.
BAA 49 · Where neither law nor jurisprudence applies, local custom and tradition may be resorted to as a general rule of interpretation, alongside the Code’s principle of moral governance.Code ss. 2, 5 · IRR art. 5
The Special Geographic Area
RA 7160 · Nothing. The area was in North Cotabato when the code was written.
BAA 49 · The 63 barangays that voted to join in 2019 are provided for directly, and until a province is constituted for them their eight municipalities may levy the real property tax and the professional tax, which ordinarily belong to a province.Code ss. 600, 601 · IRR arts. 691–693
What stayed the same
- A three-year term and a three-term limit, at every level including the barangay.
- The levels themselves — province, city or municipality, barangay.
- Doubt about a power is resolved in favour of the unit, and a tax ordinance against the unit that wrote it.
- Automatic succession: the vice takes over, then the highest-ranking council member.
- Recall on loss of confidence, on the same thresholds and once per term.
- The katarungang pambarangay, its lupon of 10 to 20, and the certificate to file action.
- Civil service coverage for appointive staff, and the Commission on Audit over the money.
The topics above summarise the Code’s salient features and cite its sections as a briefing on the Code does; the comparison is read from the Code, its implementing rules and RA 7160. Where this page and the Act differ, the Act is right. Read Bangsamoro Autonomy Act No. 49 — Bangsamoro Local Governance Code, its implementing rules and Republic Act 7160 — Local Government Code of 1991. What each level does day to day is on What each level does.