Constitution1 min read
1987 Constitution of the Philippines
Art. 10, Sec. 51987 Constitution, Art. X, Sec. 5
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1987 Constitution of the Philippines
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Each local government unit shall have the power to create its own sources of revenues and to levy taxes, fees and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local governments.
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