*

Republic of the Philippines * *

DEPARTM ENT O F F IN AN C E
BUREAU OF LOCAL GOVERNMENT FINANCE
SF EDPC Bldg., Bangko Sentral ng Pilipinas Co mplex, Roxas Blvd. cor. P. Ocampo Sr. St., 1004, Manila
blgf.gov.pl, I recor<[email protected]'.ph
BACiONCi PILIPINAS

BLGF MEMORANDUM CIRCULAR NO. 0 2 0 · 2 024

December 9, 2024

TO BLGF Central and Regional Offices; Provincial, City, and Municipal

Treasurers; and All Others Concerned

SUBJECT Department of Finance Order No. 074.2024: "Schedule of Income

Reclassification for the First General Income Reclassification of
Provinces, Cities, and Municipalities in Pursuance of Republic Act
(R. A.) No. 11964"

For the information , guidance, and reference of all concerned , attached hereto is a
copy of Department of Finance Order No. 074.2024, dated November 05, 2024, providing for
the Schedule of the First General Income Classification of Provinces, Cities, and Municipalities
in pursuance of R. A. No. 11964, otherwise known as the "Automatic Income Classification
of Local Government Units (LGUs) Act," using the income ranges provided therein which
shall take effect on January 1, 2025, upon completion of its publication in the Official Gazette
on December 9, 2024.

Accordingly, all Regional Directors are hereby directed to immediately disseminate

subject Department of Finance Order No. 074.2024, together with Annex "A" thereof, to all
LGUs within their respective jurisdiction through the local treasurers, for their information,
guidance, and reference .

n~
CO~CION Q. AGCAOILI
Executive Director
 •
Republic of the Philippines
DEPARTMENT OF FINANCE
R oxas Blvd. comer P . Ocampo St., 1004 Manila
BACOHC PILIPIHAS

DEPARTMENT ORDER NO. Q7 4 . 2Q2 4

SUBJECT: SCHEDULE OF INCOME CLASSIFICATION FOR THE FIRST GENERAL

INCOME RECLASSIFICATION OF PROVINCES, CITIES, AND
MUNICIPALITIES BASED ON THE INCOME RANGES UNDER
REPUBLIC ACT NO. 11964

Section 1. Rationale. This Department Order (DO) establishes the rules

and guidelines on the automatic income classification of provinces, cities, and
municipalities. Pursuant to Section 6 of Republic Act (RA) No. 11964, or the
Automatic Income Classification of Local Government Units (LGUs) Act, the
Department of Finance (DOF) is mandated to issue the appropriate department
order on the schedule of income classification which shall serve as certification
of the income classification of LG Us.

Section 2. Definition of Terms. For the purposes of this DO, the terms
hereunder shall be defined as follows:

a. Annual Regular Income refers to revenues, including fees and receipts

actually realized which are reported yearly on cash basis by provinces,
cities, and municipalities from regular sources, including the National Tax
Allotment (NTA) and other shares in national wealth, but exclusive of
non-recurring receipts, such as national aids, grants, financial assistance,
loan proceeds, sales of assets, miscellaneous income/receipts and similar
others. For the purpose of RA No. 11964, shares from national wealth,
excise tax on tobacco, incremental collection from value-added tax (VAT)
under RA No. 7643, and the gross income tax paid by business and
enterprises in Special Economic Zones under RA No. 7916, otherwise
known as "The Special Economic Zone Act of 1995" as amended, and
such other shares as may be granted by law to the province, city, or
municipality, shall be considered as part of the annual regular income.
The annual regula r income shall be computed from the approved
Statement of Receipts and Expenditures (SRE) submitted to the Bureau

Sched ule of Income Classificat ion for the Fi rst General Incom e Recla ssification of Provinces, Citi es, and
Municipalities Based on the Income Ranges Und er Republic Act No. 11964
Page 1 of 4
 of Local Government Finance (BLGF) by the local government units
pursuant to the guidelines issued by the DOF;

b. Average Annual Regular Income refers to the sum of the annual regular
income, as herein defined, actually obtained by a province, city, or
municipality during the required number of fiscal years preceding the
year of income reclassification of LG Us, divided by such number of fiscal
years as provided in Section 4 of RA No. 11964; and

c. LGUs refer to the political subdivisions of the State, specifically the

provinces, cities, or municipalities.

Section 3. Basic Data. The BLGF shall use the approved SRE reports
submitted through the LGU Integrated Financial Tools System for the last three
(3) fiscal years as the basic data for computing the average annual regular
income of LGUs. An LGU which has not complied with the financial reporting
requirements shall be classified using the latest available year-end data ·
approved by the BLGF for three (3) most recent fiscal years.

Section 4. Determination of Annual Regular Income and Average

Annual Regular Income. As defined under RA No. 11964, annual regular
income and average annual regular income shall be computed as follows:

Real Property Tax {General Fund}+ Tax on Business+ Other

Taxes + Regulatory Fees {Permits and Licenses) +
Service/User Charges (Service Income) + Receipts from
Annual
Economic Enterprises + Interest Income + Dividend Income
Regular = + Share from National Wealth + Share from Tobacco Excise
Income Tax {RA 7171} + Share from EVAT + Shares from Philippine
Economic Zone Authority (PEZA) + Share from Philippine
Amusement and Gaming Corporation and Philippine
Charity Sweepstakes Office + National Tax Allotment {NTA)

Average Sum of Annual Regular Income for the past three {3}
Annual fiscal years
Regular =
Income Three {3} fiscal years

Schedule of Income Classification for the First General Income Reclassification of Provinces, Cities, and
Municipalities Based on the Income Ranges Under Republic Act No. 11964
Page 2 of 4
 Section 5. Income Classification of Provinces, Cities, and Municipalities.
Provinces, cities, and municipalities shall be classified into five (5) classes,
according to their income ranges and on the basis of the average annual
regular income for three (3) fiscal years preceding a general income
reclassification.

a. The income classification for provinces shall be based on the

following income ranges :

CLASS AVERAGE ANNUAL REGULAR INCOME

1st One billion five hundred million pesos (Pl,500,000,000.00)
or more
Nine hundred million pesos (P900,000,000.00) or more,
2nd but less than One billion five hundred million pesos
(Pl,500,000,000.00)
Seven hundred million pesos (P700,000,000.00) or more,
3rd but less than Nine hundred million pesos
( P900, 000, 000. 00)
Five hundred million pesos (PS00,000,000.00) or more,
4th but less than Seven hundred million pesos
(P700,000,000.00)
5th Less than Five hundred million pesos (PS00,000,000.00)

b. The income classification for cities shall be based on the following

income ranges:

CLASS AVERAGE ANNUAL REGULAR INCOME

i5t One billion three hundred million pesos
(Pl,300,000,000.00) or more
One billion pesos (Pl,000,000,000.00) or more, but less
2nd than One billion three hundred million pesos
(Pl,300,000,000.00)
3rd Eight hundred million pesos (P800,000,000.00) or more,
but less than One billion pesos (Pl,000,000,000.00)
Five hundred million pesos (PS00,000,000.00) or more,
4th but less than Eight hundred million pesos
(P800,000,000.00)
5th Less than Five hundred million pesos (PS00,000,000.00)

Schedule of Income Classification for the First General Income Reclassification of Provinces, Cities, and
Municipalities Based on the Income Ranges Under Republic Act No. 11964
Page 3 of 4
 c. The income classification for municipalities shall be based on the
following income ranges:

CLASS AVERAGE ANNUAL REGULAR INCOME

i5t Two hundred million pesos (P200,000,000.00) or more
One hundred sixty million pesos (P160,000,000.00) or
2nd more, but less than Two hundred million pesos
(P200,000,000.00)
One hundred thirty million pesos (P130,000,000.00) or
3rd more, but less than One hundred sixty million pesos
(P160,000,000.00)
4th Ninety million pesos (P90,000,000.00) or more, but less
than One hundred thirty million pesos (P130,000,000.00)
5th Less than Ninety million pesos (P90,000,000.00)

Section 6. Schedule of Income Classification. The income classification

of individual LGUs is in "Annex A" hereof. Pursuant to Section 10 of RA No.
11964, an LGU that falls below their current class during the first general
income reclassification shall retain their current income class.

Section 7. Supersession Clause. This order supersedes all prior orders

and directives issued by the Department of Finance on the subject matter
addressed herein.

Section 8. Effectivity. This DO shall take effect on 01 January 2025 in

accordance with Section 9 of RA No. 11964 and Rule 111, Section 10 of its
Implementing Rules and Regulations (IRR). The DO shall be submitted to the
Office of the National Administrative Register of the University of the
Philippines Law Center.

mance
05 2024

Schedule of Income Classification for the First General Income Reclassification of Provinces, Cities, and
Municipalities Based on the Income Ranges Und er Republic Act No. 11964
Page 4 of 4
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

PROVINCES

INCOME CLASSIFICATION NEW INCOME

REGION LGU NAME
Per DOF Order No. 23-08 CLASSIFICATION
CAR Abra 3rd 1st
CAR Apayao 3rd 2nd
CAR Benguet 2nd 1st
CAR lfugao 3rd 2nd
CAR Kalinga 3rd 2nd
CAR Mounta in Province 4th 2nd
Region llocos Norte 1st 1st
Region llocos Sur 1st 1st
Region La Union 1st 1st
Region Panga sinan 1st 1st
Region Batanes 5th 4th
Region Cagayan 1st 1st
Region Isabel a 1st 1st
Region Nu eva Vizcaya 2nd 1st
Region Quirino 3rd 1st
Region Ill Aurora 3rd 2nd
Region Ill Bataan 1st 1st
Region Ill Bulacan 1st 1st
Region Ill Nueva Ecija 1st 1st
Region Ill Pampanga 1st 1st
Region Ill Tarlac 1st 1st
Region Ill Zambales 2nd 1st
Region IV-A Batangas 1st 1st
Region IV-A Cavite 1st 1st
Region IV-A Laguna 1st 1st
Region IV-A Quezon 1st 1st
Region IV-A Rizal 1st 1st
MIMAROPA Region Marinduque 4th 2nd
MIMAROPA Region Occidental Mindoro 2nd 1st
MIMAROPA Region Or iental Mindoro 1st 1st
MIMAROPA Region Palawan 1st 1st
MIMAROPA Region Romblon 3rd 2nd
Region V Albay 1st 1st
Region V Camarines Norte 2nd 1st
Region V Camarines Sur 1st 1st
Region V Catanduanes 3rd 2nd
Region V Masbate 1st 1st
Region V Sorsogon 2nd 1st
Region VI Aklan 2nd 1st
Region VI Antique 2nd 1st
Region VI Capiz 1st 1st
Region VI Guimaras 4th 2nd
Region VI lloilo 1st 1st
Region VI Negr os Occidental 1st 1st
Region VII Bohol 1st 1st
Region VII Cebu 1st 1st
Region VII Negros Oriental 1st 1st
Region VII Siquijor 5th 3rd
Region VIII Bili ran 4th 2nd
Region VIII Eastern Samar 2nd 1st

b
Page 1 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

PROVINCES

INCOME CLASSIFICATION NEW INCOME

REGION LGU NAME
Per DOF Order No. 23-08 CLASSIFICATION
Region VIII Leyte 1st 1st
Region VIII Northern Samar 2nd 1st
Region VIII Samar 1st 1st
Region VIII Southern Leyte 3rd 1st
Region IX Zamboanga Del Norte 1st 1st
Region IX Zamboanga Del Sur 1st 1st
Region IX Zamboanga Sibugay 2nd 1st
Region X Bu kid non 1st 1st
Region X Camiguin 5th 3rd
Region X Lanao Del Norte 2nd 1st
Region X Misamis Occidental 2nd 1st
Region X Misamis Oriental 1st 1st
Region XI Davao De Oro 1st 1st
Region XI Davao Del Norte 1st 1st
Region XI Davao Del Sur 1st 1st
Region XI Davao Occidental 4th 2nd
Region XI Davao Oriental 1st 1st
Region XII North Cotabato 1st 1st
Region XII Sarangani 2nd 1st
Region XII South Cotabato 1st 1st
Region XII Sultan Kudarat 1st 1st
Region XIII Agusan Del Norte 3rd 1st
Region XIII Agusan Del Sur 1st 1st
Region XIII Dinagat Islands 4th 2nd
Region XIII Surigao Del Norte 2nd 1st
Region XIII Surigao Del Sur 1st 1st
BARMM Basilan 3rd 1st
BARMM Lanao Del Sur 1st 1st
BARMM Maguindanao Del Norte New 4th
BARMM Maguindanao Del Sur 1st 1st
BARMM Sulu 2nd 1st
BARMM Tawi -Tawi 3rd 1st

D
Pag e 2 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

CITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Orde r No. 23-08 CLASSIFICATION
NCR Metro Manila Caloocan City 1st 1st
NCR Metro Man ila Las Pifias City 1st 1st
NCR Metro Manila Makati City 1st 1st
NCR Metro Manila Malabon City 1st 1st
NCR Metro Manila Mandaluyong City 1st 1st
NCR Metro Mani la Manila City Special 1st
NCR Metro Man ila Mari ki na City 1st 1st
NCR Metro Manila Muntin lu pa City 1st 1st
NCR Metro Mani la Navotas City 2nd 1st
NCR Metro Manila Parafiaque City 1st 1st
NCR Metro Mani la Pasay City 1st 1st
NCR Metro Manila Pasig City 1st 1st
NCR Metro Manila Quezon City Special 1st
NCR Metro Manila San Juan City 1st 1st
NCR Metro Manila Taguig City 1st 1st
NCR Metro Manila Valenzuela City 1st 1st
CAR Benguet Baguio City 1st 1st
CAR Kalinga Tabuk City 5th 1st
Region llocos Norte Batac City 5th 3rd
Region llocos Norte Laoag City 3rd 3rd
Region llocos Sur Candon City 4th 1st
Region llocos Sur Vigan City 4th 4th
Region La Union San Fernando City 3rd 2nd
Region Pangasinan Alaminos City 4th 3rd
Region Pangasinan Dagupan City 2nd 2nd
Region Pangasinan San Carlos City 3rd 2nd
Region Pangasinan Urdaneta City 2nd 1st
Region Cagayan Tuguegarao City 3rd 2nd
Region lsabe la Cauayan City 3rd 2nd
Region lsabela Ilagan City 1st (as Municipality) 1st
Region Isabe l a Santiago City 1st 1st
Reg ion II Bataan Balanga City 4th 2nd
Region Ill Bu lacan Baliwag City 1st (as Municipa lity) 3rd
Reg ion Ill Bu laca n Malo los City 3rd 1st
Region Ill Bu lacan Meycauayan City 3rd 1st
Region Ill Bu lacan San Jose Del Monte City 1st 1st
Region Ill Nueva Ecija Cabanatuan City 1st 1st
Region Ill Nueva Ecij a Gapan City 4th 3rd
Region Ill Nueva Ecija Palayan City 5th 4th
Region Ill Nueva Ecija San Jose City 3rd 2nd
Region Ill Nueva Ecija Science City Of Munoz 4th 4th
Region Ill Pampanga Angeles City 1st 1st
Region Ill Pampanga Mabalacat City 3rd 1st
Region Ill Pam panga San Fernando City 1st 1st
Region Ill Tarlac Tarlac City 1st 1st
Region Ill Za mbales Olongapo City 1st 1st
Region IV-A Batangas Batangas City 1st 1st
Region IV-A Bata ngas Calaca City 1st (as Municipa lity) 3rd
Region IV-A Batangas Lipa City 1st 1st
Region IV-A Batangas Santo Tomas Ci t y 1st (as Municipal ity) 1st

0
Page 3 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

CITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Order No . 23-08 CLASSIFICATION
Region IV-A Batangas Tanauan City 2nd 1st
Region IV-A Cavite Bacoor City 1st (as Municipality) 1st
Region IV-A Cavite Carmona City 1st (as Municipality) 2nd
Region IV-A Cavite Cavite City 4th 4th
Region IV-A Cavite Dasmariiias City 1st (as Municipality) 1st
Region IV-A Cavite General Trias City 1st (a s Municipality) 1st
Region IV-A Cavite Imus City 3rd 1st
Region IV-A Cavite Tagaytay City 2nd 1st
Region IV-A Cavite Trece Martires City 4th 2nd
Region IV-A Laguna Biiian City 1st (as Municipality) 1st
Region IV-A Laguna Cabuyao City 1st (as Municipality) 1st
Region IV-A Laguna Calamba City 1st 1st
Region IV-A Laguna San Pablo City 1st 1st
Region IV-A Laguna San Pedro City 3rd 1st
Region IV-A Laguna Santa Rosa City 1st 1st
Region IV-A Quezon Lucena City 2nd 1st
Region IV-A Quezon Tayabas City 6th 3rd
Region IV-A Rizal Antipolo City 1st 1st
MIMAROPA Reg ion Oriental Mindoro Calapan City 3rd 2nd
MIMAROPA Region Palawan Puerto Princesa City 1st 1st
Region V Albay Legazpi City 2nd 1st
Region V Albay Ligao City 4th 3rd
Region V Albay Tabaco City 4th 3rd
Region V Camarines Sur lriga City 4th 3rd
Region V Camarines Sur Naga City 2nd 1st
Region V Masbate Masbate City 4th 3rd
Region V Sorsogon Sorsogon City 3rd 2nd
Region VI Capiz Roxas City 3rd 2nd
Region VI lloilo lloilo City 1st 1st
Region VI lloilo Passi City 4th 3rd
Region VI Negros Occidental Bacolod City 1st 1st
Region VI Negros Occidental Bago City 2nd 1st
Region VI Negros Occidental Cadiz City 2nd 1st
Region VI Negros Occidental Escalante City 4th 3rd
Region VI Negros Occidental Himamaylan City 3rd 2nd
Region VI Negros Occidental Kabankalan City 1st 1st
Region VI Negros Occidental La Carlota City 4th 4th
Region VI Negros Occidental Sagay City 3rd 2nd
Region VI Negros Occidental San Carlos City 2nd 1st
Region VI Negros Occidental Silay City 3rd 3rd
Region VI Negros Occidental Sipa lay City 4th 3rd
Region VI Negros Occidental Talisay City 4th 3rd
Region VI Negros Occidental Victorias City 4th 4th
Region VII Bohol Tagbilaran City 3rd 2nd
Region VII Cebu Boga City 6th 4th
Region VII Cebu Carcar City 5th 3rd
Region VII Cebu Cebu City 1st 1st
Region VII Cebu Danae City 3rd 2nd
Region VII Cebu Lapu-Lapu City 1st 1st

Page 4 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

CITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Order No. 23-08 CLASSIFICATION
Region VII Ceb u Mandaue City 1st 1st
Region VII Cebu Naga City 5th 3rd
Region VII Cebu Talisay City 3rd 1st
Region VII Cebu Tol edo City 3rd 1st
Region VII Negros Oriental Sais City 3rd 3rd
Region VII Negros Oriental Bayawa n City 2nd 1st
Region VII Negros Orie ntal Canlaon City 4th 4th
Region VII Negros Orienta l Dumaguete City 3rd 2nd
Region VII Negros Oriental Guihulngan City 5th 2nd
Region VII Negros Oriental Tanj ay City 4th 3rd
Region VIII Eastern Samar Borongan City 1st (as Municipa lity) 2nd
Region VIII Leyte Baybay City 1st (as Municipa lity) 1st
Region VIII Leyte Ormoc Cit y 1st 1st
Region VIII Leyte Tacloban City 1st 1st
Region VIII Samar Ca Ibayog City 1st 1st
Region VIII Samar Catbalogan City 5th 3rd
Region VIII Southern Leyte Maasin City 4th 3rd
Region IX Basilan lsabela City 4th 3rd
Region IX Zamboanga Del Norte Dapitan City 3rd 2nd
Region IX Zamboanga Del Norte Dipolog City 3rd 2nd
Region IX Zamboanga Del Sur Pagadian City 2nd 1st
Region IX Zamboanga Del Sur Zamboanga City 1st 1st
Region X Bukidnon Ma laybalay City 1st 1st
Region X Bukidnon Valencia City 2nd 1st
Region X Lanae Del Norte ll igan City 1st 1st
Region X Misamis Occidenta l Oroquieta City 4th 3rd
Region X Misamis Occidenta l Ozam is City 3rd 2nd
Region X Misamis Occidental Tangub City 4th 3rd
Region X Misamis Orienta l Cagayan De Oro City 1st 1st
Region X Misamis Oriental El Salvador City 6th 4th
Region X Misamis Oriental Gingoog City 2nd 1st
Region XI Davao De l Norte Island Garden City Of Sama I 4th 2nd
Region XI Davao Del Norte Panabo Cit y 3rd 1st
Region XI Davao Del Norte Tagum City 1st 1st
Region XI Davao Del Sur Davao City 1st 1st
Region XI Davao Del Sur Digos City 2nd 1st
Region XI Davao Oriental Mati City 5th 1st
Region XII North Cotabato Ki dapawan City 3rd 1st
Region XII South Cotabato General Santos City 1st 1st
Region XII South Cotabato Koronadal City 3rd 1st
Region XII Sultan Kudarat Tacurong City 4th 3rd
Region XIII Agusan Del Norte Butuan City 1st 1st
Region XIII Agusan Del Norte Cabadbaran City 6th 3rd
Region XIII Agusan Del Sur Bayuga n City 5th 1st
Region XIII Surigao Del Norte Surigao City 3rd 2nd
Region XIII Surigao Del Sur Bislig City 3rd 2nd
Region XI II Surigao Del Sur Tandag City 6th 3rd
BARMM Basi l an Lam itan City 6th 3rd
BARMM Lanao Del Sur Marawi City 4th 3rd
BARMM Magu in danao Del Norte Cotabato City 3rd 1st

0
Page 5 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DDF Ord er No . 23-08 CLASSIFICATION
NCR Metro Ma nila Pateros 1st 1st
CAR Abra Bangued 1st 1st
CAR Abra Boliney 5th 3rd
CAR Abra Bucay 5th 3rd
CAR Abra Bu cloc I 6th 4th
CAR Abra Daguioman 5th 4th
CAR Abra Danglas 5th 3rd
CAR Abra Dolores 5th 3rd
CAR Abra La Paz 5th 4th
CAR Abra Lacub 5th 2nd
CAR Abra Lagang ilang 5th 3rd
CAR Abra Lagayan 5th 4th
CAR Abra Lang iden 5th 4th
CAR Abra Licuan-Baay 5th 3rd
CAR Abra Luba 5th 1st
CAR Abra Mal ibcon g 5th 3rd
CAR Abra Manabo 5th 3rd
CAR Abra Pena rrubia 6th 4th
CAR Abra Pidigan 5th 3rd
CAR Abra Pilar 5th 1st
CAR Abra Sallapadan 5th 4th
CAR Abra San Isid ro 5th 2nd
CAR Abra San Juan 5th 4th
CAR Abra San Quintin 5th 3rd
CAR Abra Tayum 5th 1st
CAR Abra Tin eg 2nd 1st
CAR Abra Tuba 4th 2nd
CAR Abra Vill aviciosa 5th 1st
CAR Apayao Calan asan 1st 1st
CAR Apayao Conner 2nd 1st
CAR Apayao Flora 3rd 2nd
CAR Apayao Kabugao 1st 1st
CAR Apayao Luna 2nd 1st
CAR Apayao Pudtol 4th 2nd
CAR Apayao Santa Marcela 4th 4th
CAR Benguet Atok 4th 3rd
CAR Benguet Bakun 3rd 3rd
CAR Benguet Bokod 4th 2nd
CAR Benguet Buguias 3rd 1st
CAR Benguet ltogon 1st 1st
CAR Benguet Kabayan 4th 3rd
CAR Benguet Kapangan 4th 3rd
CAR Benguet Kibungan 4th 3rd
CAR Benguet La Trinidad 1st 1st
CAR Benguet Mankayan 1st 2nd*
CAR Benguet Sablan 5th 4th
CAR Benguet Tu ba 1st 1st
CAR Benguet Tublay 5th 4th
CAR lfugao Aguinaldo 2nd 1st
CAR lfugao Alfonso Lista 3rd 1st
CAR lfugao Asipulo 5th 4th
CAR lfugao Banaue 4th 3rd
CAR lfugao Hingyon 5th 5th
CAR lfugao Hungduan 4th 3rd
CAR lfugao Kiangan 4th 3rd
CAR lfugao Lagawe 4th 3rd
CAR lfu gao Lamut 4t h 2nd

b
Page 6 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOM E

REGION PROVINCE LGU NAME
Per DDF Order No . 23-08 CLASSIFICATION
CAR lfugao Mayoyao 4th 3rd
CAR lfugao Tinoc 4th 3rd
CAR Kalinga Ba lba lan 3rd 1st
CAR Kalinga Lubuagan 4th 4th
CAR Kalinga Pasil 5th 4th
CAR Kalinga Pinukp uk 1st 1st
CAR Kalinga Rizal 4th 3rd
CAR Kalinga Tanudan 4th 3rd
CAR Kalinga Tinglayan 4th 3rd
CAR Mountain Province Barlig 5th 4th
CAR Mountain Province Bauko 4th 2nd
CAR Mountain Province Besao 5th 4th
CAR Mo untain Provi nce Bontoc 2nd 1st
CAR Mo untain Province Natonin 4th 3rd
CAR Mountai n Province Parace lis 2nd 1st
CAR Mountain Province Sabangan 5th 4th
CAR Mount ain Province Sadanga 5th 5th
CAR Mountain Province Sagada 5th 4th
CAR Mountain Province Tadian 4th 3rd
Region I ll ocos Norte Adams 5th 4th
Region I ll ocos Norte Bacarra 3rd 2nd
Region I llocos Norte Badoc 3rd 1st
Region I llocos Norte Bangui 4th 2nd
Region I llocos Norte Ba nna 4th 1st
Region I llocos Norte Burgos 5th 3rd
Region I ll ocos Nort e Carasi 5th 5th
Region I llocos Norte Cu rri mao 4th 3rd
Region I ll ocos No rte Dingras 2n d 1st
Region ll ocos Norte Dumalneg 5th 4th
Region llocos Norte Marcos 4th 2nd
Region llocos Norte Nueva Era 3rd 1st
Region llocos No rte Pagudpud 4th 1st
Region llocos Norte Paoay 4th 2nd
Region llocos Norte Pasuquin 3rd 1st
Region llocos Norte Pi ddig 3rd 1st
Region ll ocos Norte Pin ili 3rd 1st
Region llocos Norte San Nicolas 2nd 1st
Region ll ocos No rte Sarrat 4th 2nd
Region ll ocos Norte Solsona 3rd 2nd
Region ll ocos Norte Vin t ar 1st 1st
Region ll ocos Sur Al ilem 4th 1st
Region ll ocos Sur Banayoyo 4th 1st
Region llocos Sur Bantay 3rd 1st
Region Ilocos Sur Bu rgos 4th 1st
Region Ilocos Sur Ca bugao 1st 1st
Region ll ocos Sur Caoayan 4th 2nd
Region llocosSur Cervantes 4th 1st
Region Ilocos Sur Ga limuyod 4th 1st
Regio n Ilocos Sur Gregorio Del Pilar 5th 1st
Region Ilocos Sur Lid lid da 5th 1st
Region ll ocosSur Magsin ga l 3rd 1st
Region ll ocos Sur Nagbuke l 5th 1st
Region ll ocos Sur Narvacan 2nd 1st
Region ll ocos Sur Qui rino 4th 1st
Region llocos Sur Salcedo 4th 1st
Region llocos Sur San Emilio 4t h 1st
Region llocos Su r San Esteban 5th 1st

Page 7 of 32
 Annex A

SCHEDULE OF INCOM E CLASSIFICATION

FIRST GEN ERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Order No. 23-08 CLASSIFICATION
Region I llocos Sur San Ildefonso 5th 2nd
Region I Ilocos Sur San Juan 3rd 1st
Region I Ilocos Sur San Vicente 5th 3rd
Region I llocos Sur Sant a 4th 2nd
Region I llocos Sur Santa Catalina 5th 2nd
Region I llocos Sur Santa Cruz 1st 1st
Region I Ilocos Sur Santa Lucia 3rd 1st
Region Ilocos Sur Santa Maria 3rd 1st
Region llocos Sur Santiago 4th 1st
Region llocos Sur Santo Domingo 3rd 1st
Region I locos Sur Sigay 5th 1st
Region llocos Sur Sina it 3rd 1st
Region ll ocos Sur Sugpon 5th 3rd
Region llocos Sur Suyo 4th 1st
Region llocos Sur Tagudin 2nd 1st
Region La Union Agoo 1st 1st
Region La Union Aringay 2nd 1st
Region La Union Bacnotan 1st 1st
Region La Union Bagulin 5th 4th
Region La Union Balaoan 1st 1st
Region La Union Bangar 3rd 1st
Region La Union Bauang 1st 1st
Region La Union Burgos 5th 4th
Region La Union Caba 4th 1st
Region La Union Luna 3rd 2nd
Region La Union Nagui li an 1st 1st
Region La Union Pugo 5th 3rd
Region La Union Rosa rio 1st 1st
Region La Union San Gabriel 4th 3rd
Region La Unio n San Juan 2nd 1st
Region La Union Santo Tomas 4th 1st
Region La Union Santol 4th 1st
Region I La Union Sudipen 4th 1st
Region I La Union Tubao 4th 2nd
Region I Pangasinan Agno 3rd 2nd
Region I Pangasinan Aguilar 3rd 1st
Region I Panga sinan Alcala 3rd 1st
Region I Pangasinan Anda 3rd 2nd
Region I Pangasinan Asingan 2nd 1st
Region I Pangasi nan Balungao 4th 1st
Region I Pangasi nan Bani 2nd 1st
Region I Pangasinan Basista 4th 3rd
Region I Pangasinan Bautista 4th 3rd
Region I Pa ngasinan Bayam bang 1st 1st
Region I Pangasinan Binalonan 1st I 1st
Region Pangasinan Binmaley 1st 1st
Region Pangasinan Bo lin ao 1st 1st
Region Pangasinan Bugallon 2nd 1st
Regio n Pangasinan Burgos 4th 3rd
Region Pangasinan Calasiao 1st 1st
Region Pangasinan Dasol 3rd 2nd
Region Pangasinan lnfanta 3rd 2nd
Region Pangasinan Labrador 4th 3rd
Region Pangasinan Laoac 4th 2nd
Region Pangasinan Lingayen 1st 1st
Region Pangasinan Mabini 3rd 2nd
Region Pangasinan Malasiqui 1st 1st

Page 8 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITI ES

INCOME CLASSIFI CAT ION NEW INCOM E

REGION PROVINCE LGU NAME
Per DDF Or der No. 23·08 CLASSIFICATION
Region Pangasinan Manaoag 1st 1st
Region Pangasinan M angaldan 1st 1st
Region Pangasinan Mangatarem 1st 1st
Region Pangasinan Mapandan 3rd 3rd
Region Pangasinan Natividad 4th 3rd
Region Pangasinan Pozorrub io 1st 1st
Region Pangasinan Rosales 1st 1st
Region Pangasinan San Fabian 1st 1st
Region Pangasinan San Jacinto 3rd 1st
Region Pangasinan San Manuel 1st 1st
Region Pangasinan San Nicolas 1st 1st
Region Pa ngasinan San Quintin 3rd 2nd
Region I Pangasi nan Santa Barbara 1st 1st
Region I Pangasinan Santa Maria 4th 2nd
Region I Pangasinan Santo Tomas 5th 4th
Region I Pangasinan Sison 3rd 1st
Region Pangasinan Sual 1st 1st
Region Pangasinan Tayug 3rd 1st
Region Pangasi nan Umingan 1st 1st
Region Pangasinan Urbiztondo 3rd 1st
Region Pangasinan Vi ll asis 1st 1st
Region Batanes Ba sco 5th 4th
Region Batanes ltbayat 5th 5th
Region Batanes Ivana 6th 5th
Region Batanes Mahatao 6th 5th
Region Batanes 5abtang 6th 5th
Region Batanes Uyugan 6th 5th
Region Cagayan Abu lug 3rd 2nd
Region Cagayan Alcala 3rd 1st
Region Cagayan All acapan 3rd 1st
Region Cagayan Amulung 2nd 1st
Region Cagayan Apar ri 1st 1st
Region Cagayan Baggao 1st 1st
Region Cagayan Ballesteros 4th 2nd
Region Cagayan Buguey 3rd 2nd
Region Cagayan Ca layan 3rd 1st
Region I Cagayan Camalaniugan 4th 3rd
Region Cagayan Claveria 3rd 2nd
Region Cagayan Enri le 3rd 1st
Region Cagayan Gatta ran 1st 1st
Region Cagayan Gonzaga 1st 1st
Region Cagayan lguig 4th 2nd
Region Cagayan Lal-Lo 1st 1st
Region Cagayan Lasam 3rd 1st
Region Cagayan Pamplona 4th 3rd
Region I Cagayan Peii ab lanca 1st 1st
Region Cagayan Piat 4th 3rd
Region Cagayan Riza l 5th 4th
Region Cagayan Sanchez Mira 3rd 2nd
Region Cagayan Santa Ana 2nd 1st
Region Cagayan Santa Praxedes 5th 5th
Region Cagayan Santa Teresita 4th 3rd
Region Cagayan Santo Nifio 2nd 1st
Region Cagayan So lana 1st 1st
Region Cagayan Tuao 1st 1st
Region II lsabela Alicia 1st 1st
Region II lsabela Angadanan 3rd 1st

Pag e 9 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Ord er No . 23-08 CLASSIFICATION
Region II Isa bel a Au rora 3rd 1st
Region II lsabela Benit o So liven 4th 2nd
Region II lsabela Burgos 4th 3rd
Region II lsabela Cabagan 1st 1st
Region II lsabe la Cabatu an 3rd 1st
Region II lsabe la Cordon 3rd 1st
Region II lsabela Delfin Albano 4th 1st
Region II lsabela Dinapigue 1st 1st
Region II lsabela Divilacan 2nd 1st
Region II lsabela Echague 1st 1st
Region II lsabe la Gamu 4th 2nd
Region II lsabe la Jones 1st 1st
Region II lsa bela Luna 5th 1st
Region II lsabela Maconacon 3rd 2nd
Region Isabel a Ma llig 4th 1st
Region lsabela Nagui lian 4th 1st
Region lsabela Palanan 1st 1st
Region lsabela Quezon 4th 1st
Region Isa bel a Quirino 4th 1st
Region lsabela Ramon 2nd 1st
Region lsa bela Reina Mercedes 4th 1st
Region lsabela Roxas 1st 1st
Region lsabela San Agustin 3rd 2nd
Region I Isabel a San Guillermo 4th 2nd
Region II Isabel a San Isi dro 5th 3rd
Region II Isabel a San Manu el 4th 2nd
Region II lsabela San Mariano 1st 1st
Region II lsabel a San Mateo 1st 1st
Region II lsa bel a San Pablo 2nd 1st
Region II Isa be la Santa Maria 4th 3rd
Region II lsabela Santo Tomas 4th 3rd
Region II lsabela Tu mauin i 1st 1st
Region Nueva Vizca ya Alfonso Castaneda 1st 2nd *
Region Nueva Vizca ya Ambagu io 5th 4th
Region Nueva Vizcaya Aritao 2nd 1st
Region Nueva Vizcaya Bagabag 2nd 1st
Region Nueva Vizcaya Bambang 1st 1st
Region Nueva Vi zcaya Bayombong 1st 1st
Region Nueva Vizcaya Diadi 4th 3rd
Region Nueva Vizcaya Dupax Del Norte 3rd 1st
Region Nu eva Vi zcaya Dupa x Del Sur 2nd 1st
Region Nu eva Vizcaya Kasibu 3rd 1st
Region Nueva Vizcaya Kayapa 3rd 1st
Region Nueva Vi zcaya Quezon 4th 1st
Region I Nueva Vizcaya Santa Fe 3rd 2nd
Region II Nueva Vizcaya Solano 1st 1st
Region II Nu eva Vi zcaya Villaverde 5th 4th
Region II Quirino Aglipay 3rd 2nd
Region I Qu irino Cabarrogu is 3rd 1st
Region Quirino Diffun 2nd 1st
Region Quirino Maddela 1st 1st
Region Quirino Nagtipu nan 1st 1st
Region Quirino Saguday 5th 4th
Region Auro ra Baler 3rd 1st
Region Aurora Casiguran 2nd 1st
Region Aurora Dilasag 3rd 2nd
Region Aurora Dina lungan 4th 3rd

D
Page 10 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DDF Order No. 23-08 CLASSIFICATION
Region Aurora Dingalan 3rd 2nd
Region Aurora Dipaculao 3rd 1st
Region Aurora Maria Aurora 2nd 1st
Region Au rora San Lu is 2nd 1st
Region Bataan Abu cay 3rd 2nd
Region Bataan Bagac 3rd 2nd
Region Bataan Dinalupihan 1st 1st
Region II Bataan Hermosa 1st 1st
Region Ill Bataan limay 1st 1st
Region Bataan Mariveles 1st 1st
Region Bataan Morang 3rd 1st
Region Bataan Orani 1st 1st
Region Bataan Orion 2nd 1st
Region Bataan Pi lar 3rd 2nd
Region Bataan Samal 4th 2nd
Region Bulacan Angat 1st 1st
Region Bul acan Balagta s 1st 1st
Region Bulacan Bocaue 1st 1st
Region Bulacan Bulacan 1st 1st
Region Bulacan Bustos 2nd 1st
Region Bu lacan Calumpit 1st 1st
Region Ill Bulacan Dona Remedios Trinidad 1st 1st
Region Ill Bulacan Guiguinto 1st 1st
Region Ill Bulacan Hagonoy 1st 1st
Region Ill Bulacan Marilao 1st 1st
Region Ill Bulacan Norzagaray 1st 1st
Region Ill Bulacan Obando 2n d 1st
Region Ill Bulacan Pandi 2nd 1st
Region Ill Bulacan Paombong 3rd 2nd
Region Ill Bulacan Plaridel 1st 1st
Region I Bulacan Pulilan 1st 1st
Region Bulacan San Ildefonso 1st 1st
Region Bulacan San M iguel 1st 1st
Region Bu laca n San Rafael 1st 1st
Reg ion Bulacan Santa Maria 1st 1st
Region Nueva Ecija Aliaga 2nd 1st
Region Nueva Ecija Bongabon 2nd 1st
Region Nueva Ecija Cabiao 1st 1st
Region Nueva Ecija Ca rranglan 1st 1st
Region Nueva Ecija Cuyapo 1st 1st
Region Nueva Ecija Gaba ldon 3rd 1st
Region Nueva Ecija General Mamerto Natividad 4th 2nd
Region Nueva Ecija General Tinio 1st 1st
Region Nueva Ecija Guimba 1st 1st
Region Nueva Ecija Jaen 2nd 1st
Region Nueva Ecij a Laur 3rd 1st
Region Nueva Ecija Li cab 4th 3rd
Region Nueva Ecija Uanera 4th 2nd
Region Ill Nueva Ecija Lupao 3rd 2nd
Region Ill Nueva Ecija Nampicuan 5th 4th
Region Ill Nueva Ecija Pantabangan 1st 1st
Region Ill Nueva Ecija Pefiaranda 4th 2nd
Region Ill Nueva Ecija Quezon 4th 2nd
Regio n Ill Nu eva Ecija Rizal 2nd 1st
Region Ill Nu eva Ecija San Antonio 1st 1st
Region Ill Nueva Ecija San Isidro 2nd 1st
Region Ill Nueva Ecija San Leonardo 1st 1st

0
Page 11 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Or der No. 23-08 CLASSIFICATION
Region Ill Nueva Ecija Santa Rosa 1st 1st
Region Ill Nueva Ecija San t o Domingo 3rd 1st
Region Ill Nueva Ecija Ta lavera 1st 1st
Region Ill Nueva Ecija Talugtug 4th 3rd
Region Ill Nueva Ecija Zaragoza 3rd 1st
Region Ill Pampanga Apa li t 1st 1st
Region Ill Pam panga Araya t 1st 1st
Region Il l Pam panga Bacolor 3rd 1st
Region Ill Pampanga Ca nd aba 1st 1st
Regio n Ill Pampanga Fl ori dab lanca 1st 1st
Reg io n Ill Pam panga Guagua 1st 1st
Region Ill Pam panga Lubao 1st 1st
Region Il l Pampanga Macabebe 1st 1st
Region Ill Pampanga Maga lang 1st 1st
Region Ill Pampanga Masanto l 2nd 1st
Regio n Ill Pampanga Mexico 1st 1st
Region Ill Pampanga M ina li n 4th 2nd
Regio n Ill Pampanga Porac 1st 1st
Region Ill Pampanga Sa n Luis 3rd 2nd
Region Ill Pampanga Sa n Si m on 3rd 1st
Region Ill Pam panga Sant a Ana 3rd 1st
Region Ill Pam panga Sa nta Rita 4th 2nd
Region Ill Pampanga Santo Tomas 4t h 2nd
Region Ill Pampanga Sasmuan 4th 3rd
Region Ill Tarlac Anao 5th 4th
Region Ill Tarlac Bamban 2nd 1st
Region Ill Tarl ac Cami ling 1st 1st
Region Ill Tarlac Capas 1st I 1st
Region Ta rl ac Concepcion 1st 1st
Regio n Tarl ac Gerona 1st 1st
Region Tarlac l a Paz 2nd 1st
Region Tarlac Mayantoc 3rd 1st
Regio n Tarlac Moncada 1st 1st
Reg ion Tarlac Pa ni qui 1st 1st
Reg io n Tarlac Pura 4t h 3rd
Regio n I Ta rl ac Ramos 5t h 4t h
Region Ill Tarlac San Clemente 5th 4t h
Region Ill Ta rl ac Sa n Jose 3rd 1st
Region Ill Tarlac San Manuel 4th 1st
Region Ill Tarlac Santa Ignacia 2nd 1st
Region Ill Tarlac Victoria 2nd 1st
Region Ill Zambales Boto lan 1st 1st
Region Ill Zamba les Cabangan 4th 2nd
Region Ill Zam bales Cande laria 3rd 1st
Region Ill Zam bales Castill ejos 3rd 1st
Region Ill Zam bales Iba 2nd 1st
Reg ion Ill Zam ba les Masinloc 1st 1st
Region Ill Zamba les Palauig 3rd 1st
Region Ill Zam bales San Antonio 2nd 1st
Region Ill Zam bales San Felipe 4t h 3rd
Regio n Ill Zam ba les Sa n Marcelino 1st 1st
Regio n Ill Zam bales Sa n Narciso 4th 3rd
Region Ill Zam ba les Santa Cruz 1st 1st
Region Ill Zam ba les Subic 1st 1st
Region IV-A Batangas Agonci llo 4th 2nd
Region IV-A Batangas Al itagtag 4th 4th
Region IV-A Batangas Balayan 1st 1st

b
Page 12 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DDF Order No. 23-08 CLASSIFICATION
Region IV-A Batangas Balete 5th 4th
Region IV-A Batangas Bauan 1st 1st
Region IV-A Batangas Ca latagan 2nd 1st
Region IV-A Batangas Cuenca 4th 2nd
Region IV-A Batangas lbaan 2nd 1st
Region IV-A Batangas Laurel 3rd 2nd
Region IV-A Batangas Lemery 1st 1st
Region IV-A Batangas Li an 3rd 1st
Region IV-A Batangas Lobo 3rd 1st
Region IV-A Batangas Mabini 1st 1st
Region IV-A Batangas Malvar 2nd 1st
Region IV-A Batangas Mataasnakahoy 4th 3rd
Region IV-A Batangas Nasugbu 1st 1st
Region IV-A Batangas Padre Garcia 2nd 1st
Region IV-A Batangas Rosario 1st 1st
Region IV-A Batangas San Jose 1st 1st
Region IV-A Batangas San Juan 1st 1st
Region IV-A Batangas San Luis 4th 3rd
Region IV-A Batangas San Nicolas 5th 4th
Region IV-A Batangas San Pascua l 1st 1st
Regio n IV-A Batangas Santa Te resita 5th 4th
Region IV-A Batangas Taal 3rd 1st
Region IV-A Batangas Talisay 3rd 1st
Region IV-A Batangas Taysan 2nd 1st
Region IV-A Batangas Tingley 5th 4th
Region IV-A Bata ngas Tuy 3rd 2nd
Region IV-A Cavite Alfonso 1st 1st
Region IV-A Cavite Amadeo 4th 2nd
Region IV-A Cavite Genera l Emi lio Aguinal do 5th 4th
Region IV-A Cavite General Mariano Alvare z 1st 1st
Region IV-A Cavite lndang 1st 1st
Region IV-A Cavite Kawit 1st 1st
Region IV-A Cavite Magallanes 4th 3rd
Region IV-A Cavite Maragondon 3rd 2nd
Region IV-A Cavite M endez 4th 2nd
Region IV-A Cavite Naic 1st 1st
Region IV-A Cavite Noveleta 3rd 1st
Region IV-A Cavite Rosario 1st 1st
Region IV-A Cavit e Silang 1st 1st
Region IV-A Cavite Tanza 1st 1st
Region IV-A Cavite Ternate 4th 3rd
Region IV-A Laguna Alaminos 3rd 1st
Region IV-A Lag un a Bay 2nd 1st
Region IV-A Laguna Calauan 2nd 1st
Region IV-A Laguna Cavinti 3rd 2nd
Region IV-A Laguna Famy 5th 4th
Region IV-A Laguna Kalayaan 3rd 3rd
Region IV-A Laguna Li liw 4th 3rd
Region IV-A Laguna Los Banos 1st 1st
Region IV-A Laguna Luisiana 4th 4th
Region IV-A Laguna Lum ban 3rd 3rd
Region IV-A Laguna Mabitac 5th 4th
Region IV-A Laguna Magdal ena 4th 3rd
Region IV-A Laguna Majayjay 4th 3rd
Region IV-A Laguna Nagcarlan 2nd 1st
Region IV-A Laguna Paete 4th 4th
Region IV-A Lagun a Pagsanjan 3rd 2nd

Page 13 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Order No. 23-08 CLASSIFICATION
Region IV-A Laguna Pa kil 5th 3rd
Region IV-A Laguna Pangil 4th 3rd
Region IV-A Laguna Pila 3rd 1st
Region IV-A Laguna Rizal 5th 4th
Region IV-A Laguna Santa Cruz 1st 1st
Region IV-A Laguna Santa Maria 4th 2nd
Region IV-A Laguna Siniloan 2nd 1st
Region IV-A Laguna Victoria 4th 2nd
Region IV-A Quezon Agdangan 5th 5th
Region IV-A Quezon Alabat 5th 4th
Region IV-A Quezon Atimonan 1st 1st
Regio n IV-A Quezon Buenavista 4th 2nd
Region IV-A Quezon Burd eos 4th 3rd
Region IV-A Quezon Calauag 1st 1st
Region IV-A Qu ezo n Candelaria 1st 1st
Region IV-A Qu ezon Catanauan 1st 1st
Region IV-A Quezon Dolores 4th 3rd
Region IV-A Qu ezon Genera l Luna 4th 3rd
Region IV-A Quezon Genera l Nakar 1st 1st
Regio n IV-A Qu ezon Guinayangan 3rd 1st
Region IV-A Quezon Gumaca 1st 1st
Region IV-A Quezon lnfa nta 1st 1st
Region IV-A Quezon Jomalig 5th 5th
Region IV-A Quezon Lopez 1st 1st
Region IV-A Quezon Lu cban 2nd 1st
Region IV-A Quezon Macalelon 4th 3rd
Region IV-A Quezon Mauban 1st 1st
Region IV-A Quezon Mulanay 1st 1st
Region IV-A Quezon Padre Burgos 4th 4th
Region IV-A Quezon Pagb ilao 1st 1st
Region IV-A Quezon Panukulan 4th 3rd
Region IV-A Quezon Patnanungan 5th 4th
Region IV-A Quezon Perez 5th 4th
Region IV-A Qu ezon Pitogo 4th 4th
Region IV-A Qu ezo n Plaridel 5th 5th
Region IV-A Qu ezon Palill a 3rd 1st
Region IV-A Quezon Quezon 5th 4th
Region IV-A Qu ezo n Real 1st 1st
Region IV-A Quezon Sampaloc 5th 4th
Region IV-A Quezon San Andres 4th 2nd
Region IV-A Quezon San Anton io 4th 3rd
Region IV-A Quezon San Francisco 2nd 1st
Region IV-A Quezon San Narci so 3rd 1st
Region IV-A Quezon Sariaya 1st 1st
Region IV-A Quezon Tagkawayan 1st 1st
Region IV-A Quezon Tiaong 1st 1st
Region IV-A Quezon Unisan 4th 3rd
Region IV-A Rizal Angono 1st 1st
Region IV-A Rizal Baras 4th 1st
Region IV-A Rizal Binangonan 1st 1st
Region IV-A Rizal Cainta 1st 1st
Region IV-A Rizal Cardona 3rd 2nd
Region IV-A Ri za l Jala-Jala 4th 3rd
Region IV-A Ri za l Morang 2n d 1st
Region IV-A Rizal Pililia 1st 1st
Region IV-A Rizal Rodriguez 1st 1st
Region IV-A Rizal Sa n Mateo 1st 1st

Page 14 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSI FICATION

MUN ICIPALITIES

INCOM E CLASS IFICATION N EW INCOME

REGION PROVINCE LGU NAME
Per DDF Order No. 23-08 CLASSIFICATION
Region IV-A Riza l Tanay 1st 1st
Region IV-A Riza l Taytay 1st 1st
Region IV-A Rizal Teresa 2nd 1st
MIMAROPA Region Mari nduque Boac 1st 1st
MIMAROPA Region Marinduque Buenavista 4th 4th
M IMAROPA Region Mari nduque Gasan 3rd 2nd
MIMAROPA Region Marinduque Mogpog 3rd 2nd
MIMAROPA Region Marinduque Santa Cruz 1st 1st
MIMAROPA Region Ma rind uque Torrijos 3rd 2nd
M IMAROPA Region Occidental Mindoro Ab ra De llog 2nd 1st
M IMAROPA Regio n Occi dental Mindoro Ca lintaan 3rd 1st
M IMAROPA Region Occidenta l Mindoro Looc 5th 4th
MIMAROPA Region Occidenta l Mindoro Lu bang 4th 4th
MIMAROPA Region Occidental Mindoro Magsaysay 3rd 1st
M IMAROPA Region Occidenta l Mindoro Mamburao 2nd 1st
M IMAROPA Region Occidenta l Mindoro Pa luan 3rd 1st
MIMAROPA Region Occidenta l Mindoro Rizal 3rd 2nd
MIMAROPA Region Occidenta l Mindoro Sab layan 1st 1st
M IMAROPA Region Occidenta l Mindoro San Jose 1st 1st
MIMAROPA Region Occidenta l Mindoro Santa Cruz 1st 1st
M IMAROPA Region Orienta l Mindoro Baca 3rd 1st
MIMAROPA Region Orienta l M indoro Bansud 2nd 1st
MIMAROPA Region Ori ental Mindoro Bonga bong 1st 1st
MIMAROPA Region Orienta l Mindoro Bu lalacao 3rd 1st
MIMAROPA Region Orienta l Mindoro Gloria 3rd 1st
MIMAROPA Region Orienta l Mindoro Mansa lay 2nd 1st
MIMAROPA Region Oriental Mindoro Naujan 1st 1st
MIMAROPA Region Oriental Mindoro Pinama layan 1st 1st
MIMAROPA Region Oriental Mindoro Pola 3rd 2nd
MIMAROPA Region Oriental Mindoro Puerto Ga lera 1st 1st
MIMAROPA Region Oriental Mindoro Roxas 2nd 1st
M IMAROPA Region Oriental Mindoro San Teodoro 4th 2nd
MIMAROPA Region Oriental Mindoro Socorro 3rd 2nd
MIMAROPA Region Oriental Mindoro Victoria 2nd 1st
MIMAROPA Region Palawan Abor la n 1st 1st
MIMAROPA Region Palawan Agutaya 5th 5th
M IMAROPA Region Pa lawan Araceli 4th 3rd
MIMAROPA Region Palawan Ba labac 2nd 1st
MIMAROPA Region Palawa n Bataraza 1st 1st
M IMAROPA Region Palawan Brooke 's Point 1st 1st
M IMAROPA Region Palawan Busuanga 3rd 1st
MIMAROPA Region Palawa n Cagayancil lo 6th 5th
MIMAROPA Region Pa lawan Coron 1st 1st
MIMAROPA Region Palawan Culion 3rd 1st
M IMAROPA Region Palawa n Cuyo 4th 3rd
M IMAROPA Region Palawan Dumaran 3rd 1st
MIMAROPA Region Palawan El Nido 1st 1st
M IMAROPA Region Palawa n Kalayaan 5th 4th
MIMAROPA Region Palawan Linapacan 5th 3rd
MIMAROPA Region Palawan Magsaysay 5th 4th
MIMAROPA Region Palawan Narra 1st 1st
MIMAROPA Region Palawan Quezon 1st 1st
MIMAROPA Region Palawan Ri zal 1st 1st
M IMAROPA Region Pa lawan Roxas 1st 1st
MIMAROPA Region Palawan San Vicente 1st 1st
MIMAROPA Region Palawan Sofronio Espa no la 2nd 1st
MIMAROPA Region Palawan Taytay 1st 1st

Pa ge 15 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DD F Ord er No. 23-0 8 CLASSIFICATION
MIMAROPA Region Romblon Alcantara 5th 4th
MIMAROPA Region Romblon Banton 5th 5th
MIMAROPA Region Romblon Cajidiocan 4th 3rd
M IMAROPA Region Romb lon Ca latrava 5t h 4th
M IMAROPA Region Romblon Concepcion 6th 5th
M IMAROPA Region Romb lon Corcue ra 5th 5th
MIMAROPA Region Romblon Ferrel 6th 5th
MIMAROPA Region Romblon Looc 4th 3rd
M IMAROPA Region Rom blon Magdiwang 5th 4th
M IMAROPA Region Romblon Odiongan 2nd 1st
M IMAROPA Region Romb lon Romblon 3rd 2nd
MIMAROPA Region Romb lon San Agustin 4th 3rd
M IMAROPA Region Romb lon San Andres 5th 4th
MIMAROPA Region Romblon San Fernando 4th 3rd
MIMAROPA Region Romblo n San Jose 5th 5th
MIMAROPA Region Romblon Santa Fe 5th 4th
M IMAROPA Region Romblon Santa Maria 5th 5th
Region V Albay Baca cay 2nd 1st
Region V Al bay Camal ig 1st 1st
Region V Albay Daraga 1st 1st
Region V Albay Guinobata n 1st 1st
Region V Albay Jove ll ar 4th 4th
Region V Albay Libon 1st 1st
Region V Albay Ma lil ipot 4th 1st
Region V Albay Malinao 3rd 2nd
Region V Albay Manito 4th 2nd
Region V Albay Oas 1st 1st
Region V Albay Pio Duran 3rd 1st
Region V Albay Polangui 1st 1st
Region V Albay Rapu -Rapu 3rd 2nd
Region V Albay Santo Domingo 4th 2nd
Region V Albay Tiwi 1st 1st
Region V Cama rines Norte Basud 3rd 1st
Region V Camarines Norte Capa lon ga 3rd 1st
Region V Cama ri nes Norte Daet 1st 1st
Region V Camarines Norte Jose Panganiban 2nd 1st
Region V Camarines Norte Labo 1st 1st
Region V Camarines Norte Mercedes 2nd 1st
Region V Camarines Norte Paraca le 3rd 1st
Region V Ca marines Norte San Lorenzo Ru iz 5th 5th
Region V Camari nes Norte San Vicen t e 5th 4th
Region V Camari nes Norte Santa Elena 3rd 1st
Region V Camarines Norte Talisay 4th 4th
Region V Camarines Norte Vinzons 3rd 2nd
Region V Ca marines Su r Baao 3rd 1st
Region V Camarines Su r Ba latan 4th 3rd
Region V Ca ma rines Sur Bato 3rd 2nd
Region V Ca marines Sur Bom bon 5th 4th
Region V Camari nes Sur Buhi 1st 1st
Region V Camarines Sur Bula 2nd 1st
Region V Ca marines Sur Cabusao 5th 4th
Region V Ca marines Sur Ca labanga 1st 1st
Region V Camarines Sur Camaliga n 5th 4th
Region V Camari nes Su r Ca naman 4th 3rd
Region V Ca marines Sur Caramoan 2nd 1st
Region V Ca marines Sur Del Gallego 4th 3rd
Region V Ca marines Sur Gainza 5th 5th

Pa ge 16 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCO M E RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOM E

REGION PROVINCE LGU NAME
Per DOF Or der No , 23-08 CLASSI FICATION
Region V Camarines Sur Garchitorena 4th 2nd
Region V Camarin es Sur Goa 2nd 1st
Region V Camarines Sur Lagonoy 2nd 1st
Region V Ca ma rines Sur Libman an 1st 1st
Region V Camarines Su r Lupi 3rd 2nd
Region V Ca marines Sur Magarao 4th 4th
Region V Ca marines Sur M ilaor 4th 3rd
Region V Ca marines Sur Minalabac 3rd 1st
Region V Camarines Sur Nabua 1st 1st
Region V Camari nes Sur Ocampo 3rd 2nd
Region V Camarines Sur Pamp lona 4th 3rd
Region V Ca marines Sur Pasacao 3rd 1st
Region V Ca marines Sur Pili 1st 1st
Region V Camarlnes Sur Prese ntacion 4th 3rd
Region V Ca marines Sur Ragay 1st 1st
Region V Ca marines Sur Sagiiay 4th 2nd
Region V Ca marines Sur San Fernando 4th 2nd
Region V Camarlnes Sur San Jose 4th 3rd
Region V Ca marin es Sur Sipocot 1st 1st
Region V Camarines Sur Siruma 4th 4th
Region V Camarines Sur Tigaon 3rd 1st
Region V Ca marines Sur Tinambac 1st 1st
Region V Catanduanes Bagamanoc 5th 4th
Region V Catanduanes Baras 5th 4th
Region V Catanduanes Bato 5th 4th
Region V Catanduanes Caramoran 3rd 2nd
Region V Catanduanes Gigmoto 5th 4th
Region V Catanduanes Pandan 4th 4th
Region V Catanduanes Pangan iban 5th 4th
Region V Catanduanes San Andres 3rd 2nd
Region V Catanduanes San M iguel 5th 4th
Region V Catanduanes Viga 4th 3rd
Region V Catanduanes Virac 1st 1st
Region V Masbate Aroroy 1st 1st
Region V Masbate Bal eno 4th 2nd
Region V Masbate Balud 4th 2nd
Region V Masbate Batu an 5th 4th
Region V Masbate Cataingan 2nd 1st
Region V Masbate Cawayan 2nd 1st
Region V Masbate Claveria 3rd 1st
Region V Masbate Dimasalang 4th 3rd
Region V Masbate Esperanza 5th 4th
Region V Masbate Manda on 3rd 1st
Region V Masbate Milagros 1st 1st
Region V Masbate Mobo 4th 2nd
Region V Masbate Monreal 4th 3rd
Region V Ma sbate Palanas 4th 3rd
Region V Masbate Pio V. Corpuz 4th 4th
Region V Masbate Placer 2nd 1st
Region V Masbate San Fernando 5th 4th
Regio n V Masbate San Jacinto 4th 3rd
Region V Ma sbate Sa n Pascua l 3rd 1st
Region V Masbate Uson 3rd 1st
Region V Sorsogon Barcelona 5th 4th
Region V Sorsogon Bulan 1st 1st
Region V Sorsogon Bulusan 4th 3rd
Region V Sorsogon Casiguran 4th 3rd

D
Page 17 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Order No , 23-08 CLASSIFICATION
Region V Sorsogon Castilla 3rd 1st
Region V Sorsogon Donsol 3rd 1st
Region V Sorsogon Gubat 2nd 1st
Region V Sorsogo n lrosin 2nd 1st
Region V Sorsogon Jub an 4th 2nd
Region V Sorsogon Magallanes 3rd 2nd
Region V Sorsogon Matnog 3rd 1st
Region V Sorsogon Pilar 1st 1st
Region V Sorsogon Prieto Diaz 5th 4th
Region V Sorsogo n Santa Magdalena 5th 4th
Region VI Aklan Altavas 4th 3rd
Region VI Aklan Balete 4th 3rd
Region VI Aklan Banga 3rd 2nd
Region VI Aklan Satan 4th 3rd
Region VI Aklan Buruanga 5th 4th
Region VI Aklan lbaja y 3rd 1st
Region VI Aklan Kalibo 1st 1st
Region VI Aklan Lezo 5th 4th
Region VI Aklan Libacao 3rd 2nd
Region VI Aklan Mada lag 4th 3rd
Region VI Aklan Makato 4th 3rd
Region VI Aklan Malay 1st 1st
Region VI Aklan Malinao 4th 3rd
Region VI Aklan Nabas 4th 2nd
Region VI Aklan New Washington 3rd 2nd
Region VI Aklan Numancia 4th 3rd
Region VI Aklan Tangalan 5th 4th
Region VI Antique Anini-Y 4th 4th
Region VI Antique Barbaza 4th 3rd
Region VI Antique Belison 5th 5th
Region VI Antique Bugasong 3rd 2nd
Region VI Antique Caluya 1st 1st
Region VI Antique Culasi 3rd 1st
Region VI Antique Hamtic 3rd 2nd
Region VI Antique Lau a-An 4th 3rd
Region VI Antique Lib ertad 5th 4th
Region VI Antique Pandan 4th 2nd
Region VI Antique Patnongon 3rd 2nd
Region VI Antique San Jos e 1st 1st
Region VI Antique San Remigio 3rd 1st
Region VI Antique Se baste 4th 3rd
Region VI Antique Sibalom 2nd 1st
Region VI Antique Tibiao 4th 2nd
Region VI Anti que Tobia s Fornier 4th 3rd
Region VI Antique Valderrama 4th 2nd
Region VI Capiz Cuartero 4th 3rd
Region VI Capiz Dao 4th 3rd
Region VI Capiz Dum alag 4th 3rd
Region VI Capiz Dumarao 2nd 1st
Region VI Capiz lvisan 4th 3rd
Region VI Capiz Jamindan 2nd 1st
Region VI Capiz Ma-Ayon 3rd 2nd
Region VI Capiz Mambusao 3rd 2nd
Region VI Capiz Panay 3rd 2nd
Region VI Capiz Panitan 3rd 2nd
Region VI Capiz Pilar 3rd 2nd
Region VI Capiz Pontevedra 3rd 1st

Page 18 of 32
 Annex A

SCHEDULE OF INCOME CLASS IFICATION

FIRST GE N ERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION N EW INCOM E

REGION PROVINCE LGU NAM E
Per DDF Order No. 23-08 CLASSIFICATION
Region VI Capiz President Roxas 4th 3rd
Region VI Capiz Sa pi -An 4th 3rd
Region VI Capiz Sigma 4th 3rd
Region VI Capiz Tapaz 1st 1st
Region VI Gu imaras Buenavista 2nd 1st
Region VI Guimaras Jordan 3rd 2nd
Region VI Gu imaras Nueva Valencia 3rd 2nd
Region VI Guimaras San Lorenzo 5th 3rd
Region VI Guimaras Sibunag 4th 3rd
Region VI tloilo Ajuy 2nd 1st
Region VI lloilo Alimodian 3rd 2nd
Region Vt lloilo Ani lao 4th 3rd
Region VI lloilo Badiangan 4th 4th
Region VI lloilo Balasan 4th 2nd
Region VI lloilo Ban ate 4th 2nd
Region VI lloilo Barotac Nuevo 2nd 1st
Region VI lloilo Barotac Viejo 3rd 1st
Region VI lloilo Batad 5th 4th
Region VI lloilo Bi ngawan 5th 4th
Region VI l loilo Cabatu an 2nd 1st
Region VI lloilo Calinog 1st 1st
Region VI lloi lo Carles 2nd 1st
Region VI lloilo Concepcion 3rd 1st
Region VI ll oi lo Dingl e 3rd 1st
Region VI lloilo Duenas 4th 3rd
Region VI ll oilo Dumangas 1st 1st
Region VI l loi lo Estancia 2nd 1st
Region VI ll oilo Guimbal 4th 3rd
Region VI lloilo lgbaras 3rd 2nd
Region VI lloilo Janiuay 1st 1st
Region VI llo ilo Lambunao 1st 1st
Region VI lloilo Leganes 4th 2nd
Region VI ll oilo Lemery 4th 3rd
Region VI l loilo Leon 2nd 1st
Region VI tloilo Maasin 3rd 2nd
Region VI ll oilo Miagao 1st 1st
Region VI lloilo M ina 5th 4th
Region VI lloilo New Lucena 4th 4th
Region VI lloilo Oton 1st 1st
Region VI lloilo Pavia 2nd 1st
Region VI lloilo Pototan 1st 1st
Region VI lloilo San Dionisio 4th 2nd
Region VI lloilo San Enrique 3rd 2nd
Region VI lloil o San Joaquin 2nd 1st
Region VI ll oilo San Miguel 4th 3rd
Region VI ll oilo San Rafael 5th 4th
Region VI lloilo Sa nta Barbara 2nd 1st
Region VI lloilo Sara 2nd 1st
Region VI lloilo Tigbauan 2nd 1st
Region VI lloilo Tubungan 4th 4th
Region VI tloilo Zarraga 4th 3rd
Region VI Negros Occidental Bina lbagan 1st 1st
Region VI Negros Occidental Ca latrava 1st 1st
Region VI Negros Occidental Candoni 4th 3rd
Region VI Negros Occid ental Cauayan 1st 1st
Region VI Negros Occidental Enrique B. Magalona 2nd 1st
Region VI Negros Occidental Hin lgaran 1st 1st

D
Page 19 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOM E

REGION PROVINCE LGU NAME
Per DOF Ord er No. 23-08 CLASSIFICATION
Region VI Negros Occidental Hinoba-An 1st 1st
Region VI Negros Occidental ll og 2nd 1st
Region VI Negros Occidental lsabela 2nd 1st
Region VI Negros Occidental La Castellana 1st 1st
Region VI Negros Occidental Manapla 2nd 1st
Region VI Negros Occidental Moises Padilla 3rd 2nd
Region VI Negros Occidenta I Murcia 1st 1st
Region VI Negros Occidenta I Pontevedra 3rd 1st
Region VI Negros Occidental Pu lu pandan 3rd 3rd
Region VI Negros Occidental Sa lvador Benedicto 4th 3rd
Region VI Negros Occidenta I San En rique 4th 4th
Region VI Negros Occidenta I Tobosa 3 rd 2nd
Region VI Negros Occidental Valladolid 4th 2nd
Region VII Bohol Alburquerque 5th 4th
Region VII Bohol Alicia 4th 3rd
Region VII Bohol Anda 5th 4th
Region VII Bohol Antequera 4th 4th
Region VI I Bohol Baclayon 4th 4th
Region VII Bohol Balilihan 4th 3rd
Region VI I Bohol Batu an 5th 4th
Region VII Bohol Bien Unido 4th 4th
Region VII Bohol Bilar 4th 4th
Region VII Bohol Buena vista 4th 1st
Region VI I Boho l Ca lape 3rd 2nd
Region VII Bohol Candijay 4th 3rd
Region VII Bohol Carmen 1st 1st
Region VII Bohol Catigbian 4th 3rd
Regio n VII Boh ol Clarin 5th 4th
Region VII Bohol Core ll a 5th 4th
Region VII Boho l Cortes 5th 4th
Region VII Boho l Dagohoy 5th 4th
Region VII Bohol Danae 4t h 3rd
Region VII Bohol Dau is 4th 1st
Region VII Bohol Dimi ao 4th 4t h
Region VII Bohol Duero 4th 4th
Region VII Bohol Ga rcia Hernandez 4th 3rd
Region VII Bohol Getafe 3rd 2nd
Region VII Bohol Guindu lman 4th 2nd
Region VII Bo hol ln abanga 3rd 1st
Region VII Bohol Jagna 3rd 2nd
Region VII Bohol Lil a 5th 4th
Region VI I Boho l Loay 5th 4th
Region VII Bohol Laboe 4th 3rd
Region VII Bohol Loon 2nd 1st
Region VI I Bohol Mabini 4th 3rd
Region VII Boho l Maribojoc 4th 3rd
Region VII Bohol Panglao 4th 1st
Region VII Bohol Pilar 4th 3rd
Region VII Bohol Pres. Carlos P. Garcia 4th 3rd
Region VII Bohol Sagbayan 4th 3rd
Region VII Bohol San Isid ro 5th 5th
Region VI I Boho l San Migue l 4th 2nd
Region VII Bohol Sevill a 5th 4th
Region VII Bohol Sierra Bu ll ones 3rd 2nd
Region VII Bohol Sikatuna 5th 5th
Region VII Bohol Talib an 1st 1st
Region VII Bohol Trinidad 3rd 1st

Page 20 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Ord er No . 23-08 CLASSIFICATION
Region VII Boho l Tubigon 1st 1st
Region VII Bohol Ubay 1st 1st
Region VII Bohol Valencia 4th 3rd
Region VII Cebu Alcan t ara 5th 4th
Region VII Cebu Alcoy 5th 4t h
Region VII Cebu Alegria 4th 3rd
Region VII Cebu Aloguinsan 4th 3rd
Region VII Cebu Argao 1st 1st
Region VII Cebu Asturias 3rd 1st
Region VII Cebu Badian 3rd 1st
Region VII Cebu Ba lam ban 1st 1st
Region VII Cebu Bantayan 1st 1st
Region VII Cebu Bari Ii 2nd 1st
Region VII Cebu Bo/joon 5th 4th
Region VII Cebu Borbon 4th 2nd
Region VII Cebu Carmen 3rd 1st
Region VI I Cebu Catmon 4th 2nd
Region VII Cebu Compostela 3rd 1st
Region VII Cebu Con so lacion 1st 1st
Region VII Cebu Cordova 3rd 1st
Region VII Cebu Daanbantayan 1st 1st
Region VII Ceb u Dalaguete 1st 1st
Region VII Cebu Dumanjug 3rd 1st
Region VII Cebu Ginati lan 5t h 4th
Region VII Cebu Li loan 1st 1st
Region VII Cebu Madridejos 4th 1st
Region VII Cebu Ma/abuyoc 5th 4th
Region VII Cebu Medellin 2nd 1st
Region VII Cebu Ming lanill a 1st 1st
Region VII Cebu Moalboa l 4th 1st
Region VII Cebu Os /ob 4th 1st
Region VII Cebu Pilar 5th 5th
Regio n VII Cebu Pinamungajan 2nd 1st
Region VII Cebu Poro 4th 3rd
Region VII Ce bu Rond a 5th 4th
Region VII Ce bu Sam boan 5th 4th
Region VII Cebu San Fernando 2nd 1st
Region VII Cebu San Francisco 3rd 1st
Region VII Cebu San Remigio 3rd 1st
Region VII Cebu Santa Fe 4th 3rd
Region VII Cebu Santand er 4th 4th
Region VII Cebu Sibonga 3rd 1st
Region VII Cebu Sogod 4th 2nd
Region VII Cebu Tabogon 3rd 2nd
Region VII Cebu Tabuelan 4th 2nd
Region VII Cebu Tuburan 2nd 1st
Region VII Cebu Tud ela 5th 4th
Region VII Negros Oriental Am/an 4th 3rd
Region VII Negros Ori ental Ayu ngon 2nd 1st
Region VII Negros Oriental Bacong 4th 2nd
Region VII Negros Oriental Ba say 4th 3rd
Region VII Negros Oriental Bindoy 3rd 2nd
Region VII Negros Oriental Dauin 4th 2nd
Region VII Negros Oriental Jima/alud 4th 3rd
Region VII Negros Oriental La Lib ertad 3rd 2nd
Region VII Negros Oriental Mabinay 1st 1st
Region VII Negros Oriental Ma nju yod 2nd 1st

Page 21 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DDF Ord er No. 23-08 CLASSIFICATION
Region VII Negro s Oriental Pamplona 3rd 2nd
Region VI I Negros Orie ntal San Jose 5th 4th
Region VII Negros Orie ntal Santa Catalina 1st 1st
Region VII Negros Orie ntal Siaton 1st 1st
Region VII Negros Orienta l Sibulan 2nd 1st
Region VI I Negros Orienta l Taya sa n 3rd 2nd
Region VII Negros Orienta l Valencia 1st 1st
Region VII Negros Orienta l Valleh ermoso 3rd 2nd
Region VII Negros Oriental Zamboanguita 4th 3rd
Region VII Siquijor Enri que Vi ll an ueva 5th 5th
Region VII Siquijor Larena 5th 4th
Regio n VI I Siquij or Lazi 4th 4th
Region VII Siquij or Maria 5th 4th
Region VII Siq uijor Sa n Juan 5th 4th
Region VII Siquijor Siquijor 4th 3rd
Region VIII Bili ran Almeria 5th 4th
Region VIII Bili ran Bili ran 5th 4th
Region VIII Bil iran Cabucgayan 5th 4th
Region VIII Biliran Caibiran 5th 4th
Region VIII Biliran Cu laba 5th 4th
Region VIII Biliran Kawayan 5th 4th
Region VIII Biliran Maripipi 5th 5th
Region VIII Biliran Naval 2nd 1st
Region VIII Eastern Samar Arteche 3rd 4th *
Region VIII Eastern Samar Ba langiga 4th 3rd
Region VIII Eastern Samar Balangkayan 5th 4th
Region VI II Eastern Samar Can-Avid 4th 2nd
Region VIII Ea stern Sa mar Dolores 3rd 1st
Region VIII Ea stern Samar General Macarth ur 5th 4th
Region VIII Ea stern Samar Giporl os 5th 4th
Region VIII Eastern Samar Guiuan 2nd 1st
Region VII I Ea stern Samar Hemani 5th 5th
Region VIII Ea stern Samar Jipapad 5th 4th
Region VIII Eastern Samar Lawaan 5th 4th
Region VIII Eastern Samar Llorente 3rd 1st
Region VIII Eastern Sama r Maslog 5th 4th
Region VIII Eastern Samar Maydolong 4th 2nd
Region VIII Eastern Samar Mercedes 5th 5th
Region VIII Eastern Samar Oras 3rd 2nd
Region VIII Eastern Samar Quinapondan 5th 4th
Region VIII Ea stern Samar Sa lcedo 5th 3rd
Region VIII Eastern Samar San Julian 5th 4th
Region VIII Eastern Samar San Policarpo 5th 4th
Region VIII Ea stern Samar Sulat 4th 4th
Region VIII Ea stern Sama r Taft 4th 3rd
Region VIII Leyte Abuyog 1st 1st
Region VIII Leyte Alangalang 2nd 1st
Region VIII Leyte Albuera 3rd 1st
Region VIII Leyte Babatngon 4th 3rd
Reg ion VIII Leyte Barugo 4th 3rd
Region VIII Leyte Bato 4th 2nd
Region VIII Leyte Burauen 1st 1st
Region VIII Leyte Calubian 4th 3rd
Region VIII Leyte Capoocan 4th 2nd
Region VIII Leyte Cari gara 2nd 1st
Region VIII Leyte Dagami 3rd 2nd
Region VI II Leyte Du lag 3rd 2nd

Page 22 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DDF Ord er No. 23-08 CLASSIFICATION
Region VIII Leyte Hilongos 2nd 1st
Region VIII Leyte Hindang 5th 4th
Region VIII Leyte lnopacan 4th 4th
Region VIII Leyte Isabel 1st 1st
Region VIII Leyte Jaro 3rd 1st
Region VIII Leyte Javier 4th 3rd
Region VIII Leyte Julita 5th 4th
Region VIII Leyte Kananga 1st 1st
Region VIII Leyte La Paz 5th 4th
Region VIII Leyte Leyte 4th 2nd
Region VIII Leyte Macarthur 5th 4th
Region VIII Leyte Mahaplag 4th 3rd
Region VII I Leyte Matag-Ob 4th 4th
Region VIII Leyte Matalom 3rd 2nd
Region VIII Leyte Mayorga 5th 4th
Region VIII Leyte Merida 5th 3rd
Region VIII Leyte Palo 3rd 1st
Region VIII Leyte Palompon 2nd 1st
Region VII I Leyte Pastra na 5th 4th
Region VIII Leyte San Isidro 4th 3rd
Region VIII Leyte San Miguel 4th 3rd
Region VIII Leyte Santa Fe 5th 4th
Region VIII Leyte Tabango 4th 3rd
Region VIII Leyte Tabontabon 5th 5th
Region VIII Leyte Tanauan 2nd 1st
Region VIII Leyte Tolosa 5th 4th
Region VIII Leyte Tunga 6th 5th
Region VIII Leyte Villaba 3rd 2nd
Region VIII Northern Samar Al len 5th 4th
Region VIII Northern Samar Biri 5th 5th
Region VIII Northern Samar Bobon 4th 3rd
Region VIII Northern Samar Capul 5th 5th
Region VIII Northern Samar Catarman 1st 1st
Region VIII Northern Samar Catubig 3rd 2nd
Region VIII Northern Samar Gamay 4th 3rd
Region VIII Northern Samar Laoang 2nd 1st
Region VIII Northern Samar Lapin ig 5th 5th
Region VIII Northern Samar Las Navas 3rd 2nd
Region VIII Northern Samar Lavesa res 4th 3rd
Region VIII Northern Samar Lope De Vega 4th 3rd
Region VIII Northern Samar Mapana s 5th 4th
Reg ion VIII Northern Samar Mondragon 3rd 1st
Region VIII Northern Samar Palapag 3rd 2nd
Region VIII Northern Samar Pambujan 4th 2nd
Region VIII Northern Samar Rosario 5th 5th
Region VIII Northern Samar San Antonio 5th 5th
Region VIII Northern Samar San Isidro 4th 2nd
Region VIII Northern Samar San Jose 5th 4th
Region VII I Northern Samar San Roque 4th 3rd
Region VIII Northern Samar San Vicente 6th 5th
Region VIII Northern Samar Silvino Lobos 4th 3rd
Region VIII Northern Samar Victoria 5th 4th
Region VIII Samar Almagro 5th 5th
Region VIII Samar Basey 1st 1st
Region VIII Samar Ca lbiga 4th 2nd
Region VIII 5amar Daram 3rd 2nd
Region VIII 5amar Gandara 2nd 1st

Page 23 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Ord er No. 23- 08 CLASSIFICATION
Region VIII Samar Hinabangan 4th 2nd
Region VIII Samar Jiabong 5th 4th
Region VIII Samar Mara but 5th 4th
Region VIII Sama r Matuguinao 5th 4th
Region VIII Samar Motiong 4th 4th
Region VIII Samar Pagsangha n 5th 5th
Region VIII Samar Paranas 2nd 1st
Region VIII Samar Pinabacdao 4th 3rd
Region VIII Samar San Jorge 4th 3rd
Region VIII Samar San Jose De Buan 4th 3rd
Region VIII Samar San Sebastian 6th 5th
Region VI II Samar Santa Margarita 4th 3rd
Region VIII Samar Santa Rita 3rd 1st
Region VIII Samar Santo Nifio 5th 5th
Region VIII Samar Taga pul-An 5th 5th
Region VIII Samar Tala lora 6th 5th
Region VIII Samar Tarangnan 4th 3rd
Region VIII Samar Villarea l 4th 3rd
Region VIII Samar Zumarraga 5th 4th
Region VIII Sout hern Leyte Anahawan 5th 5th
Region VIII Southern Leyte Bontoc 4th 3rd
Region VI II Southern Leyte Hinun angan 3rd 2nd
Region VIII Southern Leyte Hinundayan 5th 4th
Region VIII Southern Leyte Libagon 5th 4th
Region VIII Southern Leyte Li loan 4th 3rd
Region VIII Southern Leyte Lima sawa 6th 5th
Region VIII Southern Leyte Macrohon 4th 3rd
Region VIII Southern Leyte Malitbog 4th 4th
Region VIII Southern Leyte Padre Burgos 5th 5th
Region VI II Southern Leyte Pintuyan 5th 5th
Region VIII Southern Leyte Saint Bernard 4th 3rd
Region VIII Southern Leyte San Franci sco 5th 4th
Region VIII Southern Leyte San Juan 5th 4th
Region VIII Southern Leyte San Ricardo 5th 5th
Region VIII Southern Leyte Silago 4th 4th
Region VIII Southern Leyte Sogod 2nd 1st
Region VIII Southern Leyte Tomas Oppus 5th 4th
Region IX Zamboanga Del Norte Bacungan 4th 2nd
Region IX Zamboanga De l Norte Baliguian 3rd 1st
Region IX Zamboanga Del Norte Godod 4th 3rd
Region IX Zamboanga Del Norte Guta lac 2nd 1st
Region IX Zamboanga De l Norte Jose Dalman 4th 3rd
Region IX Zamboanga Del Norte Kalawit 4th 3rd
Region IX Zamboanga Del Norte Katipunan 2nd 1st
Region IX Zamboanga Del Norte La Libertad 5th 5th
Region IX Zamboa nga Del Norte Labason 3rd 2nd
Region IX Zamboanga Del Norte Liley 3rd 2nd
Region IX Zam boanga Del Norte Manukan 3rd 1st
Region IX Zamboanga De l Norte Mutia 5th 4th
Region IX Zamboanga De l Norte Pifian 4th 3rd
Region IX Zamboanga Del Norte Polanco 3rd 1st
Region IX Zamboanga Del Norte Pres . Manuel A. Roxa s 2nd 1st
Region IX Zamboanga Del Norte Ri za l 5th 4th
Region IX Zamboanga Del Norte Sa lug 3rd 2nd
Region IX Zamboanga Del Norte Sergio Osmefia Sr. 2nd 1st
Region IX Zamboanga De l Norte Siayan 2nd 1st
Region IX Zamboanga Del Norte Sibuco 1st 1st

Page 24 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Order No . 23-08 CLASSIFICATION
Region IX Zam boanga Del Norte Si butad 5th 4th
Regio n IX Zamboanga De l Norte Sinda ngan 1st 1st
Region IX Zam boanga De l Norte Siocon 1st 1st
Region IX Zamboanga Del Norte Sirawa i 4th 2nd
Region IX Zamboanga Del Norte Tampil isa n 4th 3rd
Region IX Zamboanga Del Sur Au rora 2nd 1st
Region IX Zamboanga Del Sur Bayog 3rd 1st
Region IX Zamboanga Del Sur Dimata ling 4th 3rd
Region IX Zam boanga Del Sur Dinas 4th 2nd
Region IX Zamboanga Del Sur Duma linao 4th 2nd
Region IX Zamboanga Del Sur Dumingag 2nd 1st
Region IX Zam boanga Del Sur Guipos 4th 4th
Region IX Zam boanga Del Sur Josefina 5th 4th
Region IX Za mboanga Del Sur Kumalarang 4th 2nd
Region IX Zam boanga Del Sur Labangan 3rd 2nd
Region IX Zamboa nga Del Sur Lakewood 4th 3rd
Region IX Za mboanga Del Sur Lapuyan 3rd 2nd
Region IX Zamboanga Del Sur Mahayag 3rd 1st
Regio n IX Za mboanga De l Sur Margosatubig 3rd 2nd
Regio n IX Zamboanga Del Sur M idsa lip 4th 2nd
Region IX Zamboanga Del Sur Malave 1st 1st
Region IX Zamboanga Del Sur Pitogo 4th 3rd
Region IX Zamboanga Del Sur Ramon Magsaysay 4th 3rd
Region IX Zamboanga Del Sur San Miguel 4th 3rd
Region IX Zamboanga Del Sur San Pablo 4th 3rd
Region IX Zam boanga Del Sur Sominot 5th 4th
Region IX Zamboanga Del Sur Tab in a 4th 3rd
Region IX Zam boanga Del Sur Tambulig 4th 2nd
Region IX Zamboanga Del Sur Tigbao 5th 4th
Region IX Zamboanga Del Sur Tu kuran 4th 2nd
Region IX Zamboanga Del Sur Vincenzo A. Sagun 5th 4th
Region IX Zamboanga Sibugay Ali cia 3rd 2nd
Region IX Zamboanga Sibugay Buug 3rd 2nd
Region IX Zam boa nga Si bugay Dip lahan 3rd 1st
Region IX Zamboanga Sibugay Imelda 4th 3rd
Region IX Zambo anga Sibugay lpil 1st 1st
Region IX Zamboanga Sibugay Kabasalan 2nd 1st
Region IX Zamboanga Sibugay Mabuhay 4th 3rd
Region IX Zam boanga Sibugay Mal angas 3rd 1st
Region IX Zamboanga Sib ug ay Naga 3rd 1st
Region IX Zamboanga Sibugay Olutanga 4th 2nd
Region IX Zamboanga Sibugay Payao 3rd 2nd
Region IX Zamboanga Sibugay Rese lle r T. Lim 3rd 1st
Region IX Zamboanga Sibugay Siay 2nd 1st
Region IX Zamboa nga Sibugay Talu sa n 5th 4th
Regio n IX Zamboanga Sibugay Titay 2nd 1st
Region IX Zamboanga Sibugay Tungawan 2n d 1st
Region X Bu kidnon Baungon 2nd 1st
Region X Bukidnon Cabanglasan 3rd 2nd
Reg ion X Bukidnon Damulog 4th 2nd
Reg ion X Bu kid non Dangcagan 3rd 1st
Region X Bukidnon Don Carlos 1st 1st
Region X Bukidnon lmpasug-Ong 1st 1st
Region X Bu kid non Kadingi lan 3rd 2nd
Region X Bu kid non Kalilangan 2nd 1st
Region X Bu kid non Kibawe 2nd 1st
Region X Bu kid non Kitaotao 1st 1st

Page 25 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOM E

REGION PROVINCE LGU NAME
Per DOF Ord er No. 23-08 CLASSIFICATION
Region X Bu kid non Lanta pan 1st 1st
Region X Bu kid non Li bona 1st 1st
Region X Bukidnon Mal itbog 2nd 1st
Region X Bu kid no n Mano lo Fortich 1st 1st
Region X Bukidnon Maramag 1st 1st
Region X Bukidnon Pangantucan 1st I 1st
Region X Bukidnon Quezon 1st 1st
Region X Bukidnon San Fernando 1st 1st
Region X Bu kid non Sumilao 4th 2nd
Region X Bu kid no n Talakag 1st 1st
Region X Cam igu in Catarman 5th 4th
Region X Camiguin Guinsiliban 6th 5th
Regio n X Camiguin Mahinog 5th 4th
Region X Camiguin Mam bajao 3rd 2nd
Region X Camigu in Sagay 5th 5th
Region X Lanae Del Norte Bacolod 4th 3rd
Region X La nae De l Norte Ba loi 3rd 1st
Region X Lanae Del Norte Baray 4th 4th
Region X Lanae Del Norte Kapataga n 2nd 1st
Region X Lanae Del Norte Kauswagan 5th 1st
Region X Lanae Del Norte Kolambugan 4th 3rd
Region X Lanae Del Norte Lala 1st 1st
Region X Lanae Del Norte Li na man 5th 4th
Region X Lanae Del Norte Magsaysay 5th 3rd
Region X Lanae Del Norte Maiga 4th 3rd
Region X Lanae Del Norte Matungao 5th 4th
Region X Lanae Del Norte Munai 4th 2nd
Region X Lanae De l Norte Nununga n 3rd 1st
Region X Lanae De l Norte Pa ntao Ragat 4th 3rd
Region X Lanao De l Norte Pantar 5th 4th
Region X Lanae Del Norte Poona Piagapo 4th 2nd
Region X Lanao Del Norte Salvador 5th 3rd
Region X Lanae Del Norte Sapad 5th 4th
Region X Lanae Del Norte Su ltan Naga Dimaporo 3rd 1st
Region X Lanao De l Norte Tago loan 5th 4th
Region X Lanae De l Norte Tangcal 5th 4th
Region X Lanao Del Norte Tubed 2nd 1st
Region X Misamis Occidental Aloran 4th 3rd
Region X Misamis Occidenta l Ba liangao 5th 4th
Region X Misamis Occidental Bonifacio 4th 2nd
Reg ion X Misam is Occidenta l Ca lamba 4th 3rd
Region X Misamis Occidenta l Clarin 4th 2nd
Region X Misamis Occidenta l Concepcion 6th 5th
Region X Misamis Occidental Don Victoriano Chi ongbian 4th 3rd
Region X M isamis Occidenta l Jime nez 3rd 2nd
Region X Mi samis Occid enta l Lopez Jaena 4th 3rd
Reg ion X M isamis Occidental Panaon 5th 4th
Region X Misamis Occidental Plaridel 3rd 1st
Region X Misamis Occidenta l Sapang Dalaga 5th 4th
Region X M isamis Occidental Sinacaban 5th 4th
Region X Misamis Occidental Tudela 4th 3rd
Region X Misamis Ori enta l Alubijid 4th 1st
Region X Misamis Oriental Ba lingasa·g 2nd 1st
Region X Misamis Oriental Ba lingoan 5th 4th
Region X Misamis Oriental Bin uangan 6th 5th
Region X Misamis Oriental Claveria 1st 1st
Region X Misamis Oriental Gitagum 5th 2nd

Page 26 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOM E

REGION PROVINCE LGU NAME
Per DO F Or d er No. 23-08 CLASSIFICATION
Region X Mi sa mi s Ori en tal lnitao 3rd 1st
Region X Mlsamis Oriental Jasaan 2nd 1st
Region X Misamis Oriental Kinoguitan 5th 4th
Region X Misamis Oriental Lagonglong 5th 4th
Region X Mi sa mis Orienta l Laguindingan 4th 2nd
Region X Misamis Oriental Libertad 5th 4th
Region X Misamis Oriental Lu gait 2nd 3rd *
Region X Misamis Oriental Magsaysay 4th 2nd
Region X Misamis Oriental Manticao 4th 2nd
Region X Misamis Orienta l Medina 4th 2nd
Region X Misa mis Oriental Naawan 4th 3rd
Regio n X Mi sa mis Oriental Opal 2nd 1st
Region X Misamis Orienta l Sa lay 4th 2nd
Region X Misa mis Oriental Sugbongcogon 5th 5th
Region X Misamis Oriental Tago loan 1st 1st
Region X Misamis Oriental Tal isayan 4th 3rd
Region X Misamis Oriental Vi llanueva 2nd 1st
Region XI Davao De Oro Composte la 1st 1st
Region XI Davao De Oro Laak 1st 1st
Region XI Davao De Oro Mabini 2nd 1st
Region XI Davao De Oro Maco 1st 1st
Region XI Davao De Oro Maragu sa n 1st 1st
Region XI Davao De Oro Mawab 3rd 1st
Region XI Davao De Oro Mon kayo 1st 1st
Region XI Davao De Oro Montevista 3rd 1st
Region XI Davao De Oro Nabunturan 1st 1st
Region XI Davao De Oro New Bataan 1st 1st
Region XI Davao De Oro Pantukan 1st 1st
Region XI Davao De l Norte Asuncion 1st 1st
Region XI Davao Del Norte Braulio E. Duja li 4th 3rd
Region XI Davao Del Norte Carmen 1st 1st
Region XI Davao Del Norte Kapa long 1st 1st
Region XI Davao Del Norte New Corella 2nd 1st
Region XI Davao Del Norte San Isidro 5th 3rd
Region XI Davao Del Norte Santo Tomas 1st 1st
Region XI Davao Del Norte Ta laingod 2nd 1st
Region XI Davao De l Sur Bansalan 1st 1st
Region XI Davao Del Sur Hagonoy 2nd 1st
Region XI Davao Del Sur Kiblawan 2nd 1st
Region XI Davao Del Sur Magsaysay 3rd 1st
Region XI Davao De l Sur Malalag 2nd 1st
Region XI Davao Del Sur Matanao 2nd 1st
Region XI Davao Del Sur Padada 3rd 2nd
Region XI Davao Del Sur Santa Cruz 1st 1st
Region XI Davao Del Sur Su\op 3rd 2nd
Region XI Davao Occ idental Don Marcel ino 3rd 1st
Region XI Davao Occidental Jose Abad Santos 1st 1st
Region XI Davao Occidental Ma lita 1st 1st
Region XI Davao Occidental Santa Maria 2nd 1st
Region XI Davao Occidenta l Sarangani 4th 4th
Region XI Davao Oriental Baganga 1st 1st
Region XI Davao Orienta l Banaybanay 2nd 1st
Region XI Davao Oriental Boston 3rd 2nd
Reg ion XI Davao Ori ental Ca raga 1st 1st
Region XI Davao Oriental Cateel 2nd 1st
Region XI Davao Orie ntal Govern or Generoso 2nd 1st
Region XI Davao Oriental Lupon 1st 1st

Pa ge 27 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DOF Ord er No. 23-08 CLASSI FI CATION
Region XI Davao Oriental Manay 2nd 1st
Region XI Davao Oriental San Isidro 3rd 2nd
Region XI Davao Oriental Tarragona 3rd 2nd
Region XII North Cotabato Alamada 1st 1st
Region XI I North Cotabato Aleosan 3rd 1st
Region XII North Cotabato Antipas 2nd 1st
Region XII North Cotabato Arakan 1st 1st
Region XII North Cotabato Bani si lan 2nd 1st
Region XII North Cotabato Carmen 1st 1st
Region XII North Cotabato Kabacan 1st 1st
Region XII North Cotabato Libungan 2nd 1st
Region XII North Cotabato Magpet 1st 1st
Region XII North Cotabato Maki Iala 1st 1st
Region XII North Cotabato Matalam 1st 1st
Region XI I North Cotabato Midsayap 1st 1st
Region XII North Cotabato M'Lang 1st 1st
Region XII North Cotabato Pigkawayan 1st 1st
Region XII North Cotabato Pi kit 1st 1st
Region XII North Cotabato Pre sident Roxas 1st 1st
Region XII North Cotabato Tulu nan 2nd 1st
Region XII Sarangani Alabel 1st 1st
Region XI I Sarangani Gian 1st 1st
Region XII Sarangani Kiamba 1st 1st
Region XII Sarangani Maasim 1st 1st
Region XII Sarangani Maitum 2nd 1st
Region XII Sarangani Malapatan 1st 1st
Region XII Sarangani Malungon 1st 1st
Region XI I South Cotabato Banga 1st 1st
Reg ion XII South Cotabato Lake Sebu 1st 1st
Region XII South Cotabato Nora la 3rd 2nd
Region XII South Cotabato Polomolo k 1st 1st
Region XI I South Cotabato Santo Nino 3rd 2nd
Region XII South Cotabato Surallah 1st 1st
Region XII South Cotabato Tampakan 2nd 1st
Region XII South Cotabato Tantangan 3rd 2nd
Region XI I South Cotabato T'Bo li 1st 1st
Region XI I South Cotabato Tupi 1st 1st
Region XII Su ltan Kudarat Bagumbayan 1st 1st
Region XII Sultan Kudarat Columbia 1st 1st
Region XII Su ltan Kudarat Esperanza 1st 1st
Region XII Su ltan Kudarat lsu lan 1st 1st
Region XII Su ltan Kudarat Kalamansig 1st 1st
Region XII Sultan Kudarat Lambayong 2nd 1st
Region XII Sultan Kudarat Lebak 1st 1st
Region XII Sultan Kudarat Lutayan 2nd 1st
Region XII Sultan Kudarat Palimbang 2nd 1st
Region XII Sultan Kudarat President Quirino 3rd 2nd
Region XII Sultan Kudarat Sen. Ninoy Aquino 3rd 1st
Region XIII Agu sa n Del No rte Buenavista 1st 1st
Region XIII Agu sa n Del Norte Carmen 4th 3rd
Region XIII Agu sa n Del Norte Jabonga 3rd 2nd
Region XI II Agu san De l Norte Kitcharao 4th 3rd
Region XIII Agusan Del Norte Las Nieves 2nd 1st
Region XIII Agu san Del Norte Maga ll anes 4th 4th
Regio n XI II Agu san Del Norte Nasipit 3rd 1st
Region XIII Agusan Del Norte Remedios T. Romualdez 5th 4th
Region XIII Agusan Del Norte Santiago 4th 1st

Pa ge 28 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DDF Ord er No . 23-08 CLASSIFICATION
Region XIII Agusan Del Norte Tu bay 4th 1st
Region XIII Agusan Del Sur Bunawan 1st 1st
Region XIII Agusan Del Sur Esperanza 1st 1st
Region XIII Agusan Del Sur La Paz 1st 1st
Region XIII Agusan De l Sur Loreto 1st 1st
Region XIII Agusan Del Sur Prosperidad 1st I 1st
Region XIII Agusan Del Sur Rosario 2nd 1st
Region XIII Agusan Del Sur San Franci sco 1st 1st
Region XIII Agusan Del Sur San Luis 1st 1st
Region XIII Agusan De l Sur Sa nta Josefa 3rd 1st
Region XIII Agusan Del Sur Sibagat 1st 1st
Region XIII Agusan Del Sur Talacogon 2nd 1st
Region XIII Agusan De l Sur Tren t o 1st 1st
Region XII I Agusan De l Sur Veruela 2nd 1st
Region XIII Dinagat Island s Basilisa 4th 3rd
Region XIII Dinagat Isla nds Cagdianao 3rd 1st
Region XIII Dinagat Islands Dinagat 5th 4th
Region XIII Dinagat Is lands Libjo 5th 3rd
Region XIII Dinagat Islands Loreto 4th 2nd
Region XIII Dinagat Islands San Jose 4th 4th
Region XIII Dinagat Islands Tubajon 5th 4th
Regio n XIII Surigao Del Norte Alegria 5th 4th
Region XIII Su ri gao Del Norte Bacuag 5th 4th
Region XIII Surigao Del Norte Burgos 6th 5th
Region XIII Surigao Del Norte Claver 2nd 1st
Region XIII Surigao Del Norte Dapa 4th 2nd
Region XIII Surigao Del Norte Del Carmen 5th 3rd
Region XIII Su rigao Del Norte General Luna 5th 3rd
Regio n XI II Surigao Del Norte Gigaquit 4th 3rd
Region XIII Surigao Del Norte Mainit 4th 3rd
Region XIII Surigao Del Norte Malimono 5th 4th
Region XIII Surigao Del Norte Pilar 5th 4th
Region XIII Su ri gao Del Norte Pl acer 4th 3rd
Region XIII Surigao Del Norte San Benito 6th 5th
Region XIII Surigao Del Norte San Francisco 5th 4th
Region XII I Surigao Del Norte San Isid ro 5th 5th
Region XIII Surigao Del Norte Sa nta Monica 5th 5th
Region XIII Surigao Del Norte Sison 5th 4th
Regio n XIII Surigao Del Norte Socorro 4th 3rd
Regio n XIII Surigao Del Norte Tagana -An 5th 3rd
Region XIII Surigao Del Norte Tub ed 5th 4th
Region XIII Surigao Del Sur Barobo 3rd 1st
Region XIII Surigao Del Sur Ba ya bas 5th 4th
Region XIII Surigao Del Sur Cagwait 4th 2nd
Region XIII Surigao Del Sur Cantil an 2nd 1st
Region XIII Surigao Del Sur Carm en 5th 4th
Region XIII Su ri gao Del Sur Carrasca l 4th 1st
Region XIII Surigao Del Sur Cortes 4th 4th
Region XIII Surigao Del Sur Hinatuan 2nd 1st
Region XIII Surigao Del Sur Lanuza 4th 3rd
Region XIII Surigao De l Sur Li anga 4th 2nd
Region XIII Surigao Del Sur Lingig 2nd 1st
Region XIII Surigao Del Sur Madrid 4th 3rd
Region XIII Surigao Del Sur Marihatag 3rd 2nd
Region XIII Surigao Del Sur San Agustin 4th 2nd
Region XIII Surigao Del Sur San Migue l 1st 1st
Region XIII Surigao Del Sur Tagb ina 2nd 1st

Page 29 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSI FICATION N EW INCOM E

REGION PROVINCE LGU NAME
Per DOF Order No. 23-08 CLASSIFI CATI ON
Region XIII Surigao Del Su r Tago 2nd 1st
BARMM Ba sil an Akbar New 4th
BARMM Basilan AI-Barka New 4th
BARMM Basi lan Hadji Mohammad Ajul New 4th
BARMM Basilan Hadji Muht amad New 5th
BARMM Basi lan Lant awan 3rd 2nd
BARMM Basi lan Maluso 4th 2nd
BARMM Basi l an Sumisip 1st 1st
BARMM Basilan Tabuan- Lasa New 4th
BARMM Bas il an Tipo-Tipo 3rd 4th *
BARMM Basilan Tuburan 2nd 2nd
BARMM Basilan Ungkaya Pukan New 4th
BARMM Lanao Del Sur Amai Manabilang 3rd 1st
BARMM Lanao De l Sur Baco lod-Kalawi 3rd 1st
BARMM Lanao De l Sur Ba labagan 4th 2nd
BARMM Lanao Del Sur Ba lindong 4th 2nd
BARMM Lanao De l Sur Bayang 5th 3rd
BARMM Lanao De l Sur Binidayan 4th 3rd
BARMM Lanao Del Sur Buadiposo-Buntong 4th 3rd
BARMM Lanao Del Sur Bubong 2nd 1st
BARMM Lanao De l Sur Butig 6th 2nd
BARMM Lanao De l Sur Ca lanogas 5th 4th
BARMM Lanao Del Sur Ditsaan-Rama in 3rd 2nd
BARMM Lanao Del Sur Ganassi 4th 2nd
BARMM Lanao Del Sur Kapai 4th 2nd
BARMM Lanao Del Sur Kapatagan 4th 2nd
BARMM Lanao Del Sur Lumba-Bayabao 2nd 1st
BARMM Lanao De l Sur Lumbaca-Unayan New 5th
BARMM Lanao De l Sur Lumbatan 5th 4th
BARMM La nao Del Sur Lu m bayanague 4th 3rd
BARMM Lanao D.e l Sur Mada lum 3rd 1st
BARMM Lanao De l Sur Madamba 4th 3rd
BARMM Lanao Del Sur Maguing 2nd 1st
BARMM Lanao De l Sur Mala bang 3rd 1st
BARMM Lanao Del Sur Marantao 2nd 1st
BARMM Lanao Del Sur Marogong 4th 2nd
BARMM Lanao De l Sur Masiu 5th 3rd
BARMM Lanao De l Sur Mu londo 3rd 2nd
BARMM Lanao Del Sur Pagayawan 5th 3rd
BARMM Lanao De l Sur Piagapo 4th 2nd
BARMM Lanao De l Sur Picong 4th 3rd
BA RMM Lanao De l Sur Poona Bayabao 4th 2nd
BA RMM Lanao Del Sur Pualas 5th 3rd
BARMM Lanao De l Sur Saguiaran 4th 3rd
BARMM Lanao Del Su r Su ltan Duma londong 6th 5t h
BARMM Lanao De l Sur Tago loa n Ii 4th 3rd
BARMM Lanao Del Sur Tamparan 5th 3rd
BARMM Lanao Del Sur Taraka 4th 2nd
BARMM Lanao Del Sur Tuba ran 4th 2nd
BARMM Lanao Del Sur Tugaya 5th 3rd
BARMM Lanao Del Sur Wao 2nd 1st
BARMM Magui ndanao Del Norte Barira 4th 2nd
BARMM Maguindanao De l Norte Buldon 4th 1st
BARMM Maguinda nao Del Norte Da t u Blah T. Sin sua t New 3rd
BARMM Maguindanao Del Norte Datu Odin Sinsuat 1st 1st
BARMM Magui ndanao Del Norte Kabunta lan 5th 4th
BARMM Maguindanao Del Norte Matanog 4th 3rd

Page 30 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOM E

REGION PROVINCE LGU NAME
Per DDF Ord er No. 23-08 CLASSIFICATION
BARMM Maguindanao Del Norte Northern Kabuntalan 5th 4th
BARMM Maguindanao Del Norte Pa rang 1st 1st
BARMM Magui ndanao Del Norte Su ltan Kudarat 1st 1st
BARMM Maguindanao Del Norte Su ltan Mastura 5th 3rd
BARMM Maguindanao Del Norte Tal itay New 4th
BARMM Maguinda nao Del Norte Upi 1st 1st
BARMM Maguindanao Del Sur Ampatuan 4th 2nd
BARMM Maguindanao Del Sur Buluan 4th 1st
BARMM Maguindanao Del Sur Datu Abdullah Sangki New 2nd
BARMM Maguindanao Del Sur Datu Anggal M idtimbang New 4th
BARMM Maguindanao Del Sur Datu Hoffer Ampatuan New 4th
BARMM Maguindanao Del Sur Datu Montawal 5th 2nd
BARMM Mag uindanao De l Sur Datu Pag las 4th 3rd
BARMM Maguindanao Del Sur Datu Piang 2nd 2nd
BARMM Maguindanao De l Sur Datu Sa li ba New 4th
BARMM Maguindanao Del Sur Datu Saudi-Ampatuan 4th 4th
BARMM Maguindanao Del Sur Datu Unsay 5th 4th
BARMM Maguindanao Del Sur Gen. S. K. Pendatun 4th 2nd
BARMM Maguindanao De l Sur Gu indu lu ngan New 4th
BARMM Maguindanao De l Sur Mamasapano 5th 4th
BARMM Maguindanao Del Sur Mangudadatu New 3rd
BARMM Maguindanao Del Sur Pagalungan 1st 1st
BARMM Maguindanao Del Sur Paglat New 4th
BARMM Maguindanao Del Sur Pandag New 4th
BARMM Maguindanao Del Sur Rajah Buayan New 4th
BARMM Maguindanao Del Sur Shariff Aguak 2nd 2nd
BARMM Maguindanao Del Sur Shariff Saydona Mustapha New 4th
BARMM Maguindanao Del Sur South Upi 4th 2nd
BARMM Maguindanao Del Sur Su ltan Sa Barongis 2nd 3rd *
BARMM Magu indanao Del Sur Talayan 4th 3rd
BARMM Sulu Hadji Panglima Tah il 6th 5th
BARMM Su lu Inda nan 3rd 1st
BARMM Su lu Jolo 1st 1st
BARMM Su lu Ka lingalan Ca luang 5th 3rd
BARMM Sulu Lugus 5th 4th
BARMM Su lu Luuk 3rd 3rd
BARMM Sulu Maimbung 5th 2nd
BARMM Sulu Old Panamao 4th 2nd
BARMM Sulu Omar New 4th
BARMM Sulu Panda mi 4th 3rd
BARMM Sul u Panglima Estino 5th 3rd
BARMM Su lu Pangutaran 4th 2nd
BARMM Sulu Parang 2nd 1st
BARMM 5u lu Pata 5th 4th
BARMM Sulu Patiku l 3rd 1st
BARMM Su lu Siasi 2n d 1st
BARMM Su lu Talipao 1st 1st
BARMM Su lu Tapul 5th 4th
BARMM Sulu Tongkil 4th 2nd
BARMM Tawi-Tawi Bongao 2nd 1st

Page 31 of 32
 Annex A

SCHEDULE OF INCOME CLASSIFICATION

FIRST GENERAL INCOME RECLASSIFICATION

MUNICIPALITIES

INCOME CLASSIFICATION NEW INCOME

REGION PROVINCE LGU NAME
Per DDF Ord er No. 23-08 CLASSIFICATION
BARMM Tawi-Tawi Languyan 1st 1st
BARMM Tawi-Tawi Mapun 4th 3rd
BARMM Tawi-Tawi Panglima Sugala 3rd 1st
BARMM Tawi-Tawi Sapa -Sap a 3rd 2nd
BARMM Tawi -Tawi Sibutu New 3rd
BARMM Tawi -Tawi Simunul 4th 2nd
BARMM Tawi-Tawi Sitangkai 1st 1st
BARMM Tawi-Tawi South Ubian 3rd 2nd
BARMM Tawi -Tawi Tandubas 2nd 1st
BARMM Tawi -Tawi Turtle Islands 5th 5th

Notes:

l. Th ere are six (G) LG Us with downeraded Income classifi cat ion du ring the first general Income reclasslficatlon but w!II retain Its curren t Income clas s, pursuar,t to Section 10 of Republic. Act No.
11 964.
M ankayan, Bcnguct
Alfo n so Castaf\eda, Nucva Vizcaya
Arteche, EasternSamar
Lugait, Mlsam!s Oriental
Tipo -T!po, BasUan
Sultan Sa Barongls, Magulndanao Del Sur

2. The fo llowing t hree (3) LGUs have unapproved SRE repo rts In the last three preceding years (FYs 2021, 2022, and 20 23) and the data from t h err previously approved repo rts are used In the
computation o f th!? average annua l regular income:
Pangutaran, Sulu (FYs 2020, 2022, 2023)
Pata , Sulu (FYs 2020, 2021, 2D22 1
Hadji M uhtamad, Basilan (FYs 2016, 2020, 2021)
3. The data an~ based on the SRE reports submitted by the local trea su rers t11rough LGU In tegrated Financ!al Tool (LIFT) System as of September 10, 2024

Page 32 of 32