In the Philippines, local government is divided into three levels: provinces and independent cities, component cities and municipalities, and barangays, all of which are collectively known as local government units (LGUs). In some areas, above provinces and independent chartered cities are autonomous regions, such as the Bangsamoro Autonomous Region in Muslim Mindanao. Some towns and cities remit their revenue to national government and is returned through the national government through a process called internal revenue allotment. Below barangays in some cities and municipalities are sitios and puroks. All of these, with the exception of sitios and puroks, elect their own executives and legislatures. Sitios and puroks are often but not necessarily led by an elected barangay councilor.

This article needs to be updated. (December 2020)

Provinces and independent cities are organized into national government regions but those are administrative regions and not separately governed areas with their own elected governments.

According to the Constitution of the Philippines, the local governments "shall enjoy local autonomy", and in which the Philippine president exercises "general supervision". Congress enacted the Local Government Code of the Philippines in 1991 to "provide for a more responsive and accountable local government structure instituted through a system of decentralization with effective mechanisms of recall, initiative, and referendum, allocate among the different local government units their powers, responsibilities, and resources, and provide for the qualifications, election, appointment and removal, term, salaries, powers and functions and duties of local officials, and all other matters relating to the organization and operation of local units."^[1][2] Local government units are under the control and supervision of the Department of the Interior and Local Government. The DILG (National Office Unit) makes these units centralized again, escorting' with the province representative, the barrio level laws up to the congress specifically at the senate, to be approved and sign by the president.

Local governments have two branches: executive and legislative. All courts in the Philippines are under the Supreme Court of the Philippines and therefore there are no local-government controlled judicial branches. Nor do local governments have any prosecutors or public defenders, as those are under the jurisdiction of the national government.

The executive branch is composed of the Wali as the head of region and Chief Minister as the head of government for the Bangsamoro, governor for the provinces, mayor for the cities and municipalities, and the barangay captain for the barangays.^[3]

Among the social services and facilities that local government should provide, as stipulated in Section 17 of the Local Government Code, are the following:

• facilities and research services for agriculture and fishery activities, which include seedling nurseries, demonstration farms, and irrigation systems;
• health services, which include access to primary health care, maternal and child care, and medicines, medical supplies and equipment;
• social welfare services, which include programs and projects for women, children, elderly, and persons with disabilities, as well as vagrants, beggars, street children, juvenile delinquents, and victims of drug abuse;
• information services, which include job placement information systems and a public library;
• a solid waste disposal system or environmental management system;
• municipal/city/provincial buildings, cultural centers, public parks, playgrounds, and sports facilities and equipment;
• infrastructure facilities such as roads, bridges, school buildings, health clinics, fish ports, water supply systems, seawalls, dikes, drainage and sewerage, and traffic signals and road signs;
• state/local colleges and universities;
• public markets, slaughterhouses, and other local enterprises;
• public cemeteries, memorial parks/gardens, and columbariums;
• tourism facilities and other tourist attractions; and
• sites for police and fire stations and substations and municipal jail.
• water districts

As a matter of principle, higher legislative entities have the power to create, divide, merge, abolish, or substantially alter boundaries of any lower-level local government through a law or ordinance, all subject to approval by a majority of the votes cast in a plebiscite to be conducted by the Commission on Elections (COMELEC) in the local government unit or units directly affected.^[3] The Local Government Code has also set requisites for creating local government units.^[3] A summary can be found in the table below:

• List of primary local government units of the Philippines