Republic Act No. 2368 (RA 2368) — An Act to Amend Certain Sections of the Revised Administrative Code, as Amended, So as to Provide for the Classification of Municipalities, to Fix the Maximum Limit of the Salaries of Municipal Officers, and for Other Purposes.

Republic Act No. 2368 · Republic Act · Approved June 20, 1959 · 8 sections

Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Section 1

SECTION 1. Sections twenty-one hundred and seventy, twenty-one hundred and seventy-one, and twenty-one hundred and eighty-four of the Revised Administrative Code, as amended, are further amended to read as follows: "SEC. 2170. Classification of municipalities—Number of councilors.— Municipalities are divided into seven classes, cording to their income, as follows: "(a) First class: The municipalities that have obtained Average total revenue of three hundred thousand pesos or more per annum during the last four fiscal years, and shall have eight councilors; "(b) Second class : The municipalities that have obtained an average total revenue of two hundred thousand pesos or more per annum, but less than three hundred thousand pesos, during the last four fiscal years, and shall have eight councilors; "(c) Third class: The municipalities that have obtained an average total revenue of one hundred thousand pesos or more per annum, but less than two hundred thousand pesos, during the last four fiscal years, and shall have eight councilors; "(d) Fourth class: The municipalities that have obtained an average total revenue of fifty thousand pesos or more per annum but less, than one hundred thousand pesos, during the last four fiscal years, and shall have eight councilors; "(e) Fifth class: The municipalities that have obtained an average total revenue of thirty thousand pesos or move per annum, but less than fifty thousand pesos, during the last four fiscal years, and shall have eight councilors; "(f) Sixth class: The municipalities that have obtained an average total revenue of fifteen thousand pesos or more per annum, but less than thirty thousand pesos, during the last four fiscal years, and shall have six councilors: "(g) Seventh class: The municipalities that have obtained an average total revenue of less than fifteen thousand pesos per annum during the last four fiscal years, and shall have six councilors: Provided, That municipalities with an average total revenue of less than five thousand pesos per annum during the same fiscal period shall have only four councilors: "Provided, further, That the councilors elected at the last general election in each municipality shall continue to hold office during the term for which they were elected, and the reduction or increase of the number of councilors in accordance with the classification of municipalities prescribed in this Act shall take effect beginning with the general election of nineteen hundred and fifty-nine. "SEC. 2171. Classification of municipalities by the Secretary of Finance.— Beginning July first, nineteen hundred and fifty-eight, and for each period of four consecutive fiscal years after said date, the Secretary of Finance shall classify all municipalities on the basis of their average annual income during the four consecutive fiscal years immediately preceding such classification in accordance with the provisions of the next preceding section as certified by the Auditor General. "SEC. 2184. Maximum limit of salaries.—Except as otherwise specially provided herein, the annual salaries of municipal officers shall not exceed the amounts hereinbelow fixed: "In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of one million four hundred thousand pesos or more (First-1.): For the mayor, seven thousand eight hundred pesos; for the municipal treasurer, six thousand four hundred and eighty pesos; for the municipal secretary, four thousand two hundred pesos; for the chief of police, three thousand seven hundred and twenty pesos; and for the chief of municipal fire department, three thousand one hundred and twenty pesos. "In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of one million pesos or more but less than one million four hundred thousand pesos (First-2): For the mayor, seven thousand five hundred pesos; for the municipal treasurer, six thousand one hundred and twenty pesos; for the municipal secretary, three thousand nine hundred and sixty pesos; for the chief of police, three thousand six hundred pesos; and for the chief of Municipal fire department, three thousand pesos. "In municipalities.of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of seven hundred thousand pesos or more but less than one million pesos (First-3): For the mayor, seven thousand two hundred pesos; for the municipal treasurer, five thousand seven hundred and sixty pesos; the municipal secretary, three thousand seven hundred eighty pesos; for the chief of police, three thousand four hundred and eighty pesos; and for the chief of municipal fire department, two thousand eight hundred and eighty pesos. "In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of live hundred thousand pesos or more but less than seven hundred thousand pesos (First-4). For the mayor, six thousand six hundred pesos; for the municipal treasurer, five thousand four hundred pesos; for the municipal secretary, three thousand six hundred pesos; for the chief of police, three thousand three hundred pesos1 and for the chief of municipal fire department, two thousand seven hundred and sixty pesos. "In other municipalities of the first class with an average total annual revenue of three hundred thousand pesos or more but less than five hundred thousand pesos (First-5): For the mayor, six thousand pesos; for the municipal treasurer, five thousand and forty pesos; for the municipal secretary, three thousand three, hundred and sixty pesos; for the chief of police, three thousand pesos; and for the chief of municipal fire department, two thousand five hundred and eighty pesos. "In municipalities of the second class: For the mayor, five thousand four hundred pesos; for the municipal treasurer, four thousand six hundred and eighty pesos; for the municipal secretary, three thousand pesos; for the chief of police, two thousand seven hundred pesos; and for the chief of municipal fire department, two thousand four hundred pesos. "In municipalities of the third class: For the mayor, four thousand eight hundred pesos; for the municipal treasury four thousand three hundred and twenty pesos; for municipal secretary, two thousand seven hundred pesos; for the chief of police, two thousand four hundred pesos; and for the chief of municipal fire department, two thousand one hundred and sixty pesos. "In municipalities of the fourth class: For the mayor, four thousand two hundred pesos; for the municipal treasurer, three thousand seven hundred and eighty pesos; for the municipal secretary, two thousand four hundred pesos; the chief of police, two thousand two hundred and eighty pesos; and for the chief of municipal fire department, two thousand and forty pesos. "In municipalities of the fifth class: For the mayor, three thousand six hundred pesos; for the municipal treasurer three thousand two hundred and forty pesos; for the municipal secretary, two thousand one hundred and sixty pesos; for the chief of police, two thousand and forty pesos; and for the chief of municipal Are department, one thousand eight hundred pesos. "In municipalities of the sixth class: For the mayor, two thousand seven hundred and sixty pesos; for the municipal treasurer, two thousand four hundred pesos; for the municipal secretary, one thousand five hundred and sixty pesos; and for the chief of police, one thousand six hundred and eighty pesos. "In municipalities of the seventh class: For the mayor, two thousand one hundred and sixty pesos; for the municipal treasurer, one thousand nine hundred and twenty pesos; for the municipal secretary, one thousand four hundred and forty pesos; and for the chief of police, one thousand four hundred and forty pesos. "Two-thirds of the salary of the municipal treasurer shall be paid out of municipal funds, in his capacity as such, and one-third thereof out of provincial funds, in his capacity as deputy of the provincial treasurer: Provided, That the provincial board concerned may, in its discretion, authorize as salary of the municipal treasurer in his capacity as deputy of the provincial treasurer an amount more than the maximum rate fixed herein as payable from provincial funds, provided the corresponding maximum salary rate hereinabove fixed is not exceeded. “With the approval of the Secretary of Finance, the annual salaries of municipal officers of a municipality which is the capital of a province or a subprovince may be fixed at rates higher than those authorized for the class to which the municipality belongs: Provided, That the salaries so fixed shall not exceed the maximum rates authorized for the corresponding officers in the next higher scale of salaries herein established: Provided, further, That in a no higher scale is provided herein, said salaries of officers of provincial and subprovincial capitals may, with the approval of the Secretary of Finance, be increased by not more than three hundred and sixty pesos per annum."

Section 2

SEC. 2. Paragraph one of section twenty-one hundred and eighty-seven of the Revised Administrative Code, as amended by Republic Act Numbered Nineteen hundred and forty-three, is further amended to read as follows: "SEC. 2187. Compensation of vice-mayor and councilors-Full pay for sick mayor.—The municipal council may grant to the vice-mayor and each councilor a per diem not to exceed twenty pesos in municipalities of the first class; eighteen pesos in municipalities of the second class; fifteen pesos in municipalities of the third class; twelve pesos in municipalities of the fourth class; ten pesos in municipalities of the fifth class; eight pesos in municipalities of the sixth class; and six pesos in the seventh class municipalities, for each day of regular or special session of the council actually attended by them: Provided, however, That no per diem, may be granted for more than four special sessions a month. When, by reason of absence, suspension, or other disability, the mayor ceases to discharge the duties of his office, the vice-mayor or councilor acting as mayor shall receive compensation equivalent to the salary of the mayor during the period of such service."

Section 3

SEC. 3. Section twenty-two hundred and seventy-seven-B of the Revised Administrative Code is hereby amended to read as follows: "SEC. 2277-B. Salaries of members of municipal fire department.—The salaries of the chief and other member of the municipal fire department shall be fixed by the municipal council."

Section 4

SEC. 4. Sections twenty-two hundred and ninety-one (A) and twenty-two hundred and ninety-nine of the Revise Administrative Code, as amended, are further amended to read as follows: "SEC. 2291 (A). Municipal permanent public improvement fund.—There shall be a special fund in the treasury of each municipality which shall be known as permanent public improvement fund. To this fund shall accrue the appropriations from time to time made by the municipal council and twelve per centum of the municipal general fund in first, second, and third class municipalities, ten per centum in fourth and fifth class municipalities, and eight per centum in sixth and seventh class municipalities, as defined in the next preceding section. This fund shall be available exclusively for the construction and maintenance of all public improvements: Provided, That if the municipal council should require this fund for other peremptory needs of the municipality, it may use it for the same, subject to the approval of the provincial board. "SEC. 2299. General limitation upon amount expendable for salaries and wages.—Except as hereinbelow provided, there shall not be expended during any fiscal year for salaries and wages of municipal officials and employees of every description, excluding those employed on public works, in municipalities of the first class more than fifty-five per centum, in municipalities of the second class more than sixty per centum, in municipalities of the third class more than sixty-five per centum, in municipalities of the fourth class more than seventy per centum, in municipalities of the fifth class move than seventy-live per centum, in municipalities of the sixth class more than eighty per centum, of the annual revenues accruing to the municipal general funds during said fiscal year, exclusive of all balances carried forward from preceding years, and any and all appropriations, loans, or gifts made from national, provincial, or private funds. "With the approval of the Secretary of Finance a municipality may, for justifiable cause, exceed the foregoing percentages under such limitations as may be prescribed by the said Secretary."

Section 5

SEC. 5. Upon the first classification of municipalities provided in this Act, the provisions of existing laws, orders, rules and/or regulations referring to the first class-A municipalities shall apply to the first class or the second class municipalities, as the case may be, and those referring to the first class-B, first class, second class, third class, and the fourth and fifth class municipalities shall apply to the third class, fourth class, fifth class, sixth class, and the seventh class municipalities, respectively, as defined in this Act: Provided, That the term “first class municipalities," or "municipalities of the first class " or "municipalities belonging to the first class group," or other similar term, whenever used in any provision of existing law, order, rule or regulation not expressly amended or modified by this Act, shall, upon the initial classification of municipalities herein provided, apply to the fourth, third, second and first class municipalities as defined in section one hereof: Provided, further, That municipalities with an average total annual revenue of less than five thousand pesos shall not be subject to the financial contribution provided in section two of Republic Act Numbered Nineteen hundred and thirty-nine.

Section 6

SEC. 6. The municipal officers mentioned in this Act shall be entitled to receive the full amount of the appropriations for their salaries which may be provided and approved in the corresponding provincial and municipal budgets in accordance with the provisions of section one hereof, any provision of existing laws, rules and regulations to the contrary notwithstanding: Provided, That the maximum rate of compensation authorized for the civil service eligibility, where this is required, of the officer concerned is not exceeded.

Section 7

SEC. 7. Paragraphs two, three, four, five, six, seven, eight, nine, and ten of section twenty-two hundred and seventy-three of the Revised Administrative Code, as amended, section three of Republic Act Numbered Thirteen hundred and forty-six, and all other Acts or parts thereof which are inconsistent with any provision of this Act are hereby repealed and/or modified accordingly.

Section 8

SEC. 8. This Act shall take effect upon its approval. Approved, June 20, 1959.

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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