A city (Tagalog: lungsod/siyudad; Ilocano: ciudad; Cebuano: dakbayan; Hiligaynon: dakbanwa/syudad; Kapampangan: lakanbalen; Pangasinan: siyudad) is one of the units of local government in the Philippines. All Philippine cities are chartered cities, whose existence as corporate and administrative entities is governed by their own specific municipal charters in addition to the Local Government Code of 1991, which specifies their administrative structure and powers. As of December 12, 2015, there are 145 cities.
Cities are entitled to at least one representative in the Philippine House of Representatives if its population reaches 250,000. They are allowed to use a common seal. As corporate entities, cities have the power to take, purchase, receive, hold, lease, convey, and dispose of real and personal property for its general interests, condemn private property for public use (eminent domain), contract and be contracted with, sue and exercise all the powers conferred to it by Congress. Only an Act of Congress can create or amend a city charter, and with this city charter Congress confers on a city certain powers that regular municipalities or even other cities may not have.
Despite the differences in the powers accorded to each city, all cities regardless of status are given a bigger share of the Internal Revenue Allotment (IRA) compared to regular municipalities, as well as being generally more autonomous than regular municipalities.