Omnibus Election Code
Section 149. Precincts and their establishment. - The unit of territory for the purpose of voting is the election precinct, and every barangay as of the approval of this Act shall have at least one such precinct.
The Commission shall establish all election precincts.
The precincts actually established in the preceding regular election shall be maintained, but the Commission may introduce such adjustments, changes or new divisions or abolish them, if necessary: Provided, however, That the territory comprising an election precinct shall not be altered or a new precinct established within forty-five days before a regular election and thirty days before a special election or a referendum or plebiscite.