(i) A municipality or a cluster of barangays may be converted into a component city should the following requisites on income and either population or land area are present:

(1) Income - A locally generated average annual income of not less than one hundred million pesos (Php 100,000,000.00) for the immediately preceding two (2) consecutive years based on 2000 constant prices, as certified by the DOF; and

(2) Population or Land Area - Population which shall not less than one hundred fifty thousand (150,000) inhabitants, as certified by the Philippine Statistics Authority (PSA); or land area which must be contiguous with an area of at least one hundred (100) square kilometers, as certified by the Land Management Bureau (LMB).

(ii) A municipality or a cluster of barangays may be converted into a component city should the following requisites on income and either population or land area are present:

(1) Income - A locally generated average annual income of not less than found hundred million pesos (Php400,000,000.00) for the immediately preceding two (2) consecutive years based on 2012 constant prices, as certified by the DOF; Provided, That three (3) years after the effectivity of RA No. 11683 and every three (3) years thereafter, the threshold amount of four hundred million pesos (Php400,000,000.00) shall be increased by five percent (5%); and

(2) Population or Land Area - Population which shall not be less than one hundred thousand (100,000) inhabitants, as certified by the PSA; or land area which must be continuous with an area of at least one hundred (100) square kilometers, as certified by the LMB. 

(i) Certification by the DOF that the average annual income of the proposed city meets the minimum income requirements and that its creation will not reduce the income of the original LGU or LGUs to less than the prescribed minimum;

(ii) Certification by the PSA as to population of the proposed city and that is creation will not reduce the population of the original LGUs to less than the prescribed minimum;

(iii) Certification by the LMB that the land area of the proposed city meets the minimum land area requirement and that its creation will not reduce the Sand area of the original LGU or LGUs to less than the prescribed minimum;

(iv) Map of the original LGU or LGUs, indicating the areas to be created into a city. The map shall be prepared by the provincial city, or district engineer, as the case maybe, and shall clearly indicate the road network within the proposed city;

(v) Number and nature of existing and commercial establishments in the territory of the proposed city as certified by the PSA;

(vi) Sources of potable water supply for the inhabitants as certified by the Local Water Utilities Administration (LWUA) or the Metropolitan Waterworks and Sewerage System (MWSS),as the case may be:

(vii) Facilities, plans, and site for sewerage, garbage and waste disposal as certified by the local engineer; and

(viii) Such other information that the petitioners may deem relevant for consideration in the petition.

(a) Population - Fifty percent (50%);

(b) Land Area - Twenty-five percent (25%); and

(c) Equal sharing - Twenty-five percent (25%)

(a) Population - Sixty percent (60%); and

(b) Equal sharing - Forty percent (40%)

i. Issue the guidelines on issuance of computation and certification of average annual income for conversion, of an LGU;

ii. Compute and issue the updated threshold amount in accordance with Section 1(a)(ii)(1), Rule II, of these Rules; and

iii. Update regularly such guidelines, as may be necessary.

i. Compute rhe NTA shares of LGUs;

ii. Apply the mechanisms of NTA portability provided in this IRR whenever there is a newly-converted city; and

iii. Issue additional guidelines, as may be necessary.

i. Cause the widest dissemination of the information on RA No. 11683 and its IRR to all LGUs;

ii. Solicit updates on the proof of creation and/or conversion of cities from LGus and share the same with the DBM or DOF; and

iii. Update regularly such guidelines, as may be necessary.