DECENTRALIZATION. Federalism. The Balik Probinsya program. These are some things we always hear from President Rodrigo Duterte. Probably among the biggest items in his development plan for the Philippines, the goal is to empower other regions of the country by shifting major investments, businesses and opportunities from Metro Manila. Implemented correctly, these are supposed to solve many issues such as overpopulation, traffic and disparities in the distribution of wealth.
Decentralization is not an entirely new concept. It has been around for ages, and in fact, is the focal point in the implementation of the Local Government Code of 1991. This goal is a gargantuan task but the ball will finally start rolling toward fulfillment. Successful implementation will happen through an accumulation of efforts from multiple stakeholders in both the public and private sectors. Various government departments will move in unison toward full devolution to local government units (LGUs). In this light, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular 84-2021, which circularizes Executive Order (EO) 138.
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