Local government unit in the context of "Municipalities of the Philippines"

The Philippines is divided into four levels of administrative divisions, with the lower three being defined in the Local Government Code of 1991 as local government units (LGUs). They are, from the highest to the lowest:

1. Regions (Filipino: rehiyon) are mostly used to organize national services. Of the 18 regions, only one—the Bangsamoro Autonomous Region in Muslim Mindanao—has an elected government to which the central government has devolved competencies.
2. Provinces (Filipino: lalawigan or probinsya), independent cities (Filipino: malayang lungsod or siyudad), and one independent municipality (Pateros)
3. Component cities (Filipino: nakapaloob na lungsod or siyudad) and municipalities (Filipino: bayan or munisipalidad) within a province
4. Barangays (formerly known and sometimes still referred to as barrios) within a city or municipality

Other divisions also exist for specific purposes, such as:

In the Philippines, provinces (Filipino: lalawigan or probinsiya) are one of its primary political and administrative divisions. There are 82 provinces at present, which are further subdivided into component cities and municipalities. The local government units in the National Capital Region, as well as independent cities, are independent of any provincial government. Each province is governed by an elected legislature called the Sangguniang Panlalawigan and an elected governor.

The provinces are grouped into 18 regions based on geographical, cultural, and ethnological characteristics. Thirteen of these regions are numerically designated from north to south, while the National Capital Region, the Cordillera Administrative Region, the Southwestern Tagalog Region (Mimaropa), the Negros Island Region, and the Bangsamoro Autonomous Region in Muslim Mindanao are only designated by acronyms.

Opština, općina, občina, obshtina or obshchina (Cyrillic: општина, опћина or община), is a local government unit in Slavic-speaking countries, most commonly translated as municipality in English. It is used by the following countries:

The Internal Revenue Allotment (IRA) is a local government unit’s (LGU) share of revenues from the Philippine national government. Provinces, independent cities, component cities, municipalities, and barangays each get a separate allotment.

The allotment is largely based upon the type of government they are and a formula based upon their land area and population. Section 284 of the Local Government Code of the Philippines (RA 7160) sets up the formula for the distribution of the allotment.