Section 150Omnibus Election Code of the Philippines (Batas Pambansa Blg. 881), Sec. 150

Arrangements of election precincts. -

(a) Each election precinct shall have, as far as possible not more than three hundred voters and shall comprise, as far as practicable, contiguous and compact territory.

(b) When it appears that an election precinct contains more than three hundred voters, the Commission shall, in the interest of orderly election, and in order to facilitate the casting of votes, be authorized to divide a precinct not later than one week after the last day of registration of voters.

But the polling place of all the precincts created thereby shall be located in the same building or compound where the polling place of the original precinct is located, and if this be not feasible, in a place as close as possible to the polling place of the original precinct: Provided, however, That the polling place of the new precinct may be located elsewhere upon written petition of the majority of the voters of the new precinct: Provided, further, That when a precinct is divided into two or more precincts, the registered voters shall be included in the precinct wherein they reside. Every case of alteration of a precinct shall be duly published by posting a notice of any change in conspicuous location in the precinct, and in the municipal building or city hall, as the case may be.

(c) A municipality which has been merged with another municipality shall constitute at least one election precinct, if the distance between the remotest barangay of the merged municipality and the nearest polling place in the municipality to which it has been merged shall, by the shortest road, exceed five kilometers.

(d) An island or group of islands having one hundred and fifty or more voters shall constitute a precinct.

(e) Any alteration of the election precincts or the establishment of new ones shall be communicated to the provincial election supervisor, the provincial superintendent of schools, etc. together with the corresponding maps, which shall be published as prescribed in the next succeeding sections.