Act Providing for a Local Government Code of 1991 (Republic Act No. 7160).

The Act implements the policy of the State regarding the territorial and political subdivisions of the State that shall enjoy genuine and meaningful local autonomy to enable them to attain their fullest development as self-reliant communities and make them more effective partners in the attainment of national goals. The Act provides guidelines on implementation of policies and measures on local autonomy. This Act applies to all provinces, cities, municipalities, and other political subdivisions as may be created by law. The Act further provides on the creation of a local government unit or its conversion from one level to another level that shall be based on verifiable indicators of viability and projected capacity. This Act consists of 536 Articles divided into 4 Books as follow: General Provision (1); Local Taxation and Fiscal Matters (2); Local Government Units (3); Miscellaneous and Final Provisions (4).