Cities and municipalitiesRegions, aside from having provinces may also have independent cities. Independent cities, classified either as highly urbanized or independent component cities, are cities which are not under the jurisdiction of a province. These cities are not administered by their mother provinces, do not share their tax revenues with the province, and in most cases their residents are not eligible to elect or be elected to provincial offices.
Cities that are politically a part of a province are called component cities. The voters in these cities are allowed to vote and run for positions in the provincial government.
Municipalities are always components of a province, except Pateros, Metro Manila, which is independent.
Cities and municipalities are headed by a mayor. The legislative arm of these units are the Sangguniang Panlungsod for cities and Sangguniang Bayan for municipalities, which are composed of councilors elected at-large or in some cases, by Sanggunian district.
 BarangaysCities (both component and independent ones) and municipalities are further divided into barangays. The barangay is the smallest political unit. In some populous cities, barangays are grouped into zones and/or into districts for administrative purposes. In rural areas, sitios or puroks are the preferred ways of subdividing barangays for administrative purposes. Each barangay is headed by a barangay captain.
Gated communities ma