Description
This 2021 edition of the Statutory and Judicial Quick Guide to Local Government and Real Property Taxation of Justice Japar B. Dimaampao comes out during what could be the worst of time and the best of time for our Local Government Units (LGUs). It is the time of the COVID-19 pandemic, whose end is not yet in sight. It is one of the worst crises ever in recent memory, and is causing tremendous burdens on our LGUs which are now suffering from depleting funds and resources due to the increasing demands for additional basic services for their hungry and sick population, and to help those who lost their jobs or cannot find any employment. These LGUs find themselves helpless to recover through strict enforcement of tax collection mechanisms and in increasing current taxes or imposing new taxes. On the other hand, however, the pandemic is providing the LGUs what could be the best time to seriously review their current tax measures to discover its deficiencies or inadequacies and to rectify them if necessary; and to explore and devise new strategies on how to adequately respond to and effectively and efficiently address the increasing burdens of good governance for the general welfare and the greatest good of the greatest number for now and the uncertain future.
