Income Classification
Per DOF Order No. 23 08, dated July 29, 2008
No. NCR Classification
1. CALOOCANCITY 1st
2. LAS PINAS CITY 1st
3. MAKATI CITY 1st
4. MALABON CITY 1st
5. MANDAL UYONG CITY 1st
6. MANILA CITY Special
7. MARIKINA CITY 1st
8. MUNTINL UPA CITY 1st
9. NAVOTAS CITY 2nd
10. PARANAQUECTY 1st
11. PASAY CITY 1st
12. PASIG CITY 1st
13. QUEZON CITY Special
14. SAN JUAN CITY 1st
15. TAGUIG CITY 1st
16. VALENZU ELA CITY 1st
CAR
17. BAGUIO CITY 1st
18. TABUIi CITY 5th
Region I
18. ALAMINOS CITY 4th
19. BATAC CITY 5th
20. CANDON CITY 4th
21. DAGUPAN CITY 2nd
22. LAOAG CITY 3rd
23. SAN CARLOS CITY (PANGASINAN) 3rd
24. SAN FERNANDO CITY (LA UNION) 3rd
25. URDANETA CITY 2 nd
26. VIGAN CITY 4th
Region II
27. CAUAYAN CITY 3rd
28. ILAGAN CITY 1st (as Municipality)
29. SANTIAGO CITY 1st
30. TUGUEGARAO CITY 3rd
Region III
31. ANGELES CITY 1st
32. BALANGA CITY 4th
33. CABANATUAN CITY 1st
34. GAPAN CITY 4th
35. MABALACAT CITY 3rd
36. MALOLOS CITY 3rd
37. MEYCAUAYAN CITY 3rd
38. MUNOZ CITY 4th
39. OFONGAPO CITY 1st
40. PALAYAN CITY 5th
41. SAN FERNANDO CITY (PAMPANGA} 1st
42. SAP JOSE CITY 3rd
43. SAN JOSE DEL MONTE CITY 1st
44. TARLAC CITY lst
blgf/Itod/upd ated updated 6-29-20:18
Income Classification
Per DOF Order No. 23-08, dated July 29, 2008
Region IV-A
45. ANTIPOL 0 CITY 1st
46. BACOOR CITY 1st (as Municipality)
47. BATANGAS CITY 1st
48. BIRAN CITY 1st (as Municipality}
49. CABUYAO CITY 1st (as Municipality)
50. CALAMBA CITY 1st
51. CAVITE CITY 4th
52. DASMARINAS CITY 1st (as Municipality)
53. IMtIS CITY 3rd
54. LIPA CITY 1st
55. LUCENA CITY 2nd
56. SAN PABLO CITY 1st
57. SAN PEDRO CITY 3rd
58. STA. ROSA CITY 1st
59. TAGAYTAY CITY 2nd
60. TANAUAN CITY 2nd
61. TAYABAS CITY 6th
62. TRECE MARTIRES CITY 4th
Region IV-B
1 CA£APAN CITY 3rd
2 PUERTO PRINCESA CITY 1st
Region V
1 IRIGA CITY 4th
LEGAZPI CITY 2nd
3 LIGAO CITY 4th
4 MASBATE CITY 4th
NAGA CITY (BICOL) 2nd
6 SORS OGON CITY 3rd
7 TABACO CITY 4th
Region VI
1 BACOLOD CITY 1st
2 BAGO CITY 2nd
CADIZ CITY 2nd
4 ESCALANTE CITY 4th
HIMAMAYLAN CITY 3rd
6 ILOILO CITY 1st
7 KABANKAIANCITY 1st
8 LA CARLOTA CITY 4th
9 PASSI CITY 4th
10 ROXAS CITY 3rd
11 SAGAY CITY 3rd
12 SAN CARLOS CITY (NEGROS OCC.) 2nd
13 SILAY CITY 3rd
14 SIPALAY CITY 4th
15 TALISAY CITY (NEGROS OCC.} 4th
16 VICTORIAS CITY 4th
Region VII
1 BAIS CITY 3rd
2 BAYAWAN CITY 2nd
3 BOGO CITY 6th
CAnLAON CITY 4th
blgf/ltod/updated
updoted 6-29-20:I 8
Income Classification
Per DOF Order No. 23-08, dated July 29, Z008
CARCAR CITY 5th
6 CEBU CITY 1st
7 DANAO CITY 3rd
8 DUMAGUE TE CITY 3rd
9 GUIHULNGAN CITY 5th
10 LAPU-LAPU CITY 1st
11 MANDAUE CITY 1st
12 NAGA CITY (CEBU) 5th
13 TAGBILARAN CITY 3rd
14 TALISAY CITY (CEBU) 3rd
15 TANJAY CITY 4th
16 TOLEDO CITY 3rd
Region VIII
1 BAYBAY CITY 1st (as Municipality)
2 BORONGAN CITY 1st (as Municipality)
3 CALBAYOG CITY 1st
.4 CATBAL OGAN 5th
5 MAASIN CITY 4th
6 ORMOC CITY lst
TACL OBAN CITY 1st
Region IX
1 DAPITAN CITY 3rd
2 D1P0L0G CITY 3rd
3 ISABE£A CITY (BASI£AN) 4th
4 LAMITAN CITY 6th
PAGADIAN CITY 2nd
6 ZAMBOANGA CIfY 1st
Region X
1 CAGAYAN DC ORO CITY 1st
EL SAYADOR CITY 6th
3 GINGOOG CITY 2nd
4 ILIGAN CITY 1st* (as of 20 05 reclass)
MALAYBALAY CITY 1st
6 OROQUIETA CITY 4th
7 OZAMIS CITY 3rd
8 TANGUB CITY 4th
9 VALENCIA CITY 2nd
Region XI
1 DAVAO CITY 1st
2 DIGOS CITY 2nd
3 ISLAND GARDEN CITY OF SAMAL 4th
4 MATI CITY 5th
5 PANABO CITY 3rd
6 TAGUM CITY 1st
Region XII
KIDAPAWAN CITY 3rd
2 KORONADAL CITY 3rd
3 TAC URON G CITY 4th
4 C0 TABAT 0 CITY 3rd
5 GENERAL SANT05 CITY 1st
6 MARAWI CITY 4th
blgf/I tod/updated
updated 6-29-20a 8
Income Classification
Per DOF Order No. 23-08, dated July 29, 2008
Region XIII
1 BAYUGAN CITY 5th
2 BUTUAN CITY 1st
3 CABADBARAN CITY 6th
4 BISLIG CITY 3rd
5 SURIGAO CITY 3rd
6 TANDAG CITY 6th
blgf/I tod/updated
updated 6-29-201 8
Republic of the Philippines
DEPARTMENT OF FINANCE
BUREAU OF LOCAL GOVE IENT FINANCE
8* Floor EDOC Building, BSP Complex, Roxas Boulevard, J004 Manila
[Link] bfgf@[Link] | +63 2 527 2780 / 527 2790
2"^ Indorsement
7 March 2018
Respectfully returned to the Acting Regional Director, BLGF Region XIII, Butuan
City, is the herein 1s‘ lndorsement dated 19 February 2018, forwarding the letter dated 5
February 2018 of fV]s Marivic S. Tautoan, City Treasurer of Cabadbaran City, requesting for
clarification relative to the income classification of Cabadbaran City.
It was represented that Cabadbaran City has been using the 5* income classification
in their financial operations for the past years, which is not in accordance with this Bureau's
Memorandum Circular (MC) No. 01-C(e)-08 dated 17 December 2011, that re-classified said
city as 6’" Income Class. Further, it was informed that adjustments on salaries of officials and
employees were effected only in CY 2017, as 6* income Class.
In this regard, it is informed that the income re-classification of provinces, cities and
municipalities that was undertaken by this Bureau in 2008 was based on the certified average
annual income of LGUs covering CYs 2004-2007, and in pursuance of Department of Finance
(DOF) Department Order (DO) No. 23-08 dated 29 July 2008, that provided the income
benchmarks for the re-classification, as follows:
Class Averaqe Annual Income
First Php400M or more
Second Php320M or more but less than Php400M
Third Php240M or more but less than Php320M
Fourth Php160M or more but less than Php240M
Fifth Php80M or more but less than Php)60M
Sixth Below Php80M
Accordingly, MC No. 01-C(e)-08 was issued re classifying Cabadbaran City as 6’
Income Class on the basis of its average annual income for CYs 2004-2007 amounting to
Php68.086M, and in accordance with the income benchmark of “Below Php80M”for 6t° Class
cities. Further, it is informed that the correct income classification of Tandag City is 6! h Income
Class, taking into consideration its average annual income of Php66.072 for CYs 2004
2007 which, likewise falls under the income benchmark of “Below Php80M”for 6’ Class
cities.
In view of the foregoing, it is hereby clarified that both Cabadbaran City and
Tandag City shall remain 6!' Income Class cities based on the income benchmarks provided for
under the aforementioned DO No. 23-08, and shall continue to be in effect until reclassified.
Thus, that level is hereby instructed to inform the concerned local treasurers regarding
the matter.
NINO RAYMOND B. ALVINA
OIC Executive Director
2’° Endorsement
Acting Regional Director, BLGF Region XIII
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