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PhilHealth assumed the responsibility of administering the former Medicare program

for government and private sector employees, with its landmark transfer from the
Government Service Insurance System (Oct. 1997) and Social Security System
(April 1998).

With this transfer came the turnover of the health insurance funds, initially totaling
P105 million from the GSIS and P14 billion from the SSS. The amount covers
employee and employers’ shares in the medical care program. On the other hand,
funds worth P52.3 million contributed by the LGUs for the premium contributions of
indigent members, were also entrusted to PhilHealth in 1997 and 1998.

In preparation for the NHIP’s full implementation in 1998, PhilHealth obtained

approval from the Department of Budget and Management for the creation of 995
regular plantilla positions, a move that will make PhilHealth responsive to the needs
of NHIP members nationwide.


A premier government corporation that ensures sustainable, affordable and

progressive social health insurance which endeavors to influence the delivery of
accessible quality health care for all Filipinos.


As a financial intermediary, PhilHealth shall continuously evolve a sustainable

National Health Insurance Program that shall:

 Lead towards universal coverage

 Ensure better benefits for its members at affordable premiums;

 Establish close coordination with its clients through a strong partnership

with all stakeholders; and,

 Provide effective internal information and management systems to

influence the delivery of quality health care services.


The roots of the present Department of the Interior and Local Government (DILG)
may be traced to the old Department of Interior (DI) during the Philippine Revolution
of 1897. On March 22, 1897, leaders of the Katipunan led by Andres Bonifacio met
at Tejeros, Cavite in what is known in the Philippine history as the Acla de Tejeros of
the Tejeros Convention.

A revolutionary government was established at that time and the new government
elected Gen. Emilio Aguinaldo as President and Andres Bonifacio as Secretary of
Interior. However, Bonifacio did not assume the post. President Aguinaldo then
appointed Pascual Alvarez as the Interior Director.

As the years of struggle for independence and self-government continued, the

interior department became the premier office of the government tasked with various
functions raging from supervision over local units, forest conservation, public
instructions, control and supervision over the police, counter-insurgency,
rehabilitation, community development and cooperatives development programs.

In 1950, the department was abolished and its functions were transferred to the Civil
Affairs Office under the Office of the President. On January 6, 1956, the Presidential
Assistant on Community Development (PACD) WAS CREATED. The Department
was restored on November 7, 1992 with the creation of the Department of Local
Government and Community Development (DLGCD). Few years later, the DLGCD
was reorganized and renamed Ministry of Local Government (MLG) and later as the
Department of Local Government (DLG).

On December 13, 1990, Republic Act 6975 was signed into Law creating the
Philippine National Police, Bureau of Fire Protection, Bureau of Jail and Penology

and the Philippine Public Safety College under the reorganized Department of the
Interior and Local Government (DILG).

The new DILG merged the National Police Commission (NAPLOCOM), and all the
bureaus, offices, and operating units of the former DILG under Executive Order
No.262. The passage of RA6975 paved the way for the union of the local
governments and the police force after more than 40 years of separation.

The Department shall promote peace and order, ensure public safety, strengthen
capability of local government units through active people participation and a
professionalized corps of civil servants.

The Department is primary catalyst for excellence in local governance that nurtures
self-reliant, progressive, orderly, safe and globally competitive communities
sustained by God-centered and empowered citizenry.

Assist the President in his general supervision over local government units, oversee
and monitor the implementation of the Local Government Code of 1991, enhance the
capabilities of the LGU's for self-governance, and implement plans and programs on
local autonomy;

Enforce laws and regulations, prevent, suppress and solve crimes, assist in the
successful prosecution of criminal cases;

Undertake relevant measures regarding fire protection and jail management and
penology, ensure humane treatment and rehabilitation of inmates; assist in disaster
preparedness plans and programs, and assist the LGU's in formulating and
implementing their public safety programs, and; Undertake a human resource
development program; produce a well-trained and morally upright cadre of police,
fire and jail personnel, improve internal systems and procedures for effective delivery
of services; and conduct periodic structural and functional reviews.


Our Mission, Vision and Commitment:

The Department of Agriculture designated as the lead agency to boost farmers'

income and reduce poverty incidence in the rural sector through the Medium Term
Philippine Development Plan (MTPDP). With its vision, "Prosperous rural
communities, built on profitable farms that provide surplus for agro-industry
and food security".

With emphasis on agribusiness, the agriculture department will undertake two goals
under the new economic blueprint of the Arroyo Administration.

GOAL 1: "Develop at least two million hectares of new land for agribusiness in order
to contribute 2 million jobs targeted in 2010"

 Idle or marginal agricultural lands;

 Offshore and inland bodies of water for aquaculture
 New and existing agricultural areas which will be developed for intercropping
with high value crops and raising of livestock, poultry and fish

GOAL 2: "Reduce costs of wage goods through productivity enhancement, more

efficient logistics, and improved retailing linkages"

1. Production support to enhance farm and fishery productivity

2. Logistical support to raise distribution efficiency
3. Governance and institutional support to provide a policy and regulatory
environment conducive to efficient production and distribution of agribusiness

The major task of the MTPDP is to fight poverty by building prosperity for the
greatest number of the Filipino people. To ensure better quality of life, the country
must open up economic opportunities, maintain socio-political stability, and promote

good stewardship as well as focus on strategic measures and activities, aimed to

spur economic growth and create jobs.


Historical Background

The concept of land transportation system in the Philippines started when our
ancestors invented means of locomotion. The early means of transportation used
was animals in moving people and goods from place to place. Although the means of
land transportation during the early days were not as sophisticated as the modern
vehicles of today and the roads were as well constructed, the early Filipinos also
observed some forms of laws to govern their mobility. These laws were as informal
and simple as specifying which animal could be used for certain purposes. However,
the existence of these rules showed that our ancestors had already felt the need to
regulate the transportation system.


The LTO envisions a well-developed transportation system that will play a vital role in
improving the quality of life of the Filipino people, particularly in providing a more
viable means of land transport and a secured travel for transport users and


To rationalize the land transportation service and facilities and to implement

effectively the various transportation laws, rules and regulations.

Mandate & Main Functions

1. Inspection and Registration of Motor Vehicles

2. Issuance of Licenses and Permits
3. Enforcement of Land Transportation Rules and Regulations
4. Adjudication of Traffic Cases
5. Collection of Revenues for the Government


The Pag-IBIG Fund

 History

The Home Development Mutual Fund, more popularly known as Pag-IBIG

Fund, was created on June 11, 1978 by virtue of Presidential Decree 1530,
later amended by Presidential Decree 1752 and Republic Act 7742 .

The Home Development Mutual Fund (HDMF) was created on June 11,1978 by
virtue of Presidential Decree No. 1530. Primarily, the Fund was created to address
two of the nation's basic concerns: generation of savings and provision of shelter for
the workers. Under PD 1530, two agencies administered the Fund. The Social
Security Systems (SSS) handled the funds of private employees while Government
Service Insurance System (GSIS) handled the funds of government workers.

On March 1, 1979, Executive Order No. 527 took effect, transferring the
administration of the Fund to the National Home Mortgage Finance Corporation
(NHMFC). The NHMFC is one of the operating agencies of the then Ministry of
Human Settlements.

To further strengthen the stability and viability of the two funds, Executive Order
No.538 was issued on June 4, 1979 merging the two funds into what is now known
as the Pag-IBIG Fund.

On December 14, 1980, Presidential Decree 1530 was amended by PD 1752,

making the Pag-IBIG Fund a corporation independent from the NHMFC. The Fund's

rule-making power was vested in the Board of Trustees. PD 1752 likewise made
Pag-IBIG membership mandatory for all SSS and GSIS member-employees.

Months after the assumption to power of former President Corazon C. Aquino, Pag-
IBIG contributions were suspended from May to July 1986. However, on August 1,
1986, Pres. Aquino "directed" the resumption of Pag-IBIG membership under
Executive Order No. 35. Membership was still on a mandatory basis but under more
liberal terms. For one, contribution rate was reduced from three percent to one
percent for employees earning over P1, 500. Employer share was likewise cut from
three percent to a fixed rate of two percent. The Maximum Fund Salary was raised
from P 3,000 to P 5,000.

January 1, 1987 marked the return of the Pag-IBIG Fund to a voluntary program
under Executive Order No. 90. The next eight years witnessed the growth of the
Pag-IBIG Fund as a voluntary Fund.

On June 17, 1994, President Fidel V. Ramos signed Republic Act 7742, which
reverts the nature of Pag-IBIG membership to mandatory. The new Law became
effective on January 1, 1995.

Pag-IBIG is an acronym which stands for Pagtutulungan sa Kinabukasan: Ikaw,

Bangko, Industria at Gobyerno. In effect, Pag-IBIG harnesses these four sectors of
our society to provide its members with adequate housing through as effective
savings scheme.


Department of Health

Vision - The leader of health for all in the Philippines

Mission - Guarantee equitable, sustainable and quality health for all Filipinos,
especially the poor, and to lead the quest for excellence in health.

Department of Health Profile (Thrusts for 2002)

The Department of Health (DOH) is the principal health agency in the Philippines. It
is responsible for ensuring access to basic public health services to all Filipinos
through the provision of quality health care and regulation of providers of health
goods and services.

Given the mandate, DOH is both a stakeholder in the health sector and a policy and
regulatory body for health. As a major player, DOH is a technical resource, a
catalyzer for health policy and a political sponsor and advocate for health issues in
behalf of the health sector.

The DOH Offices

The DOH is composed of about 17 central offices, 16 Centers for Health

Development located in various regions, 70 hospitals and 4 attached agencies.

Central Office

The central office is composed of the Office of the Secretary and five major function

1. Office of the Secretary .


The following comprise the staff support services to the Secretary of Health:
Health Emergency Management Staff; Internal Audit Staff, the Media
Relations Group and the Public Assistance Group including 3 major Zonal
Offices of the DOH located in Luzon, Visayas and Mindanao. These Zonal
Offices are headed by an Undersecretary and supported by an Assistant
Secretary. These offices are mandated to coordinate and monitor the
implementation the Health Sector Reform Agenda, the National Health
Objectives and the Local Government Code with the various Centers for
Health Development.

2. Sectoral Management Support Cluster is composed of Health Human

Resource Development Bureau and the Health Policy Development and
Planning Bureau.
3. Internal Management Support Cluster is composed of the Administrative
Service, Information Management Service, Finance Service and the
Procurement and Logistics Service.
4. Health Regulation Cluster is composed of the Bureau of Health Facilities and
Services, Bureau of Food and Drugs and Bureau of Health Devices and
5. External Affairs Cluster is composed of the Bureau of Quarantine and
International Health Surveillance, Bureau of International Health Cooperation
and Bureau of Local Development
6. Health Program Development Cluster is composed of the National Center for
Disease Prevention and Control, National Epidemiology Center, National
Center for Health Promotion and National Center for Health Facilities

Center for Health Development

Responsible for field operations of the Department in its administrative region and for
providing catchment area with efficient and effective medical services. It is tasked to
implement laws, regulation, policies and programs. It is also tasked to coordinate
with regional offices of the other Departments, offices and agencies as well as with
the local governments.

DOH Hospitals

Provides hospital-based care; specialised or general services, some conduct

research on clinical priorities and training hospitals for medical specialisation.

Attached Agencies

The Philippine Health Insurance Corporation is implementing the national health

insurance law, administers the medicare program for both public and private sectors.
The Dangerous Drugs Board on the other hand, coordinates and manages the
dangerous drugs control program. The other two agencies are Philippine Institute of
Traditional and Alternative Health Care and the Philippine National AIDS Council.



State audit in the Philippines has evolved from the ways of its ancient communities.
The incipient village societies, known as barangays, were headed by chieftains
called datus who exercise full power on the lives of people and the administration of
their simple government. This included the communal allocation and distribution of
resources to his subjects.

Under the Spanish colonial rule in the Philippines, the Royal Audiencia, a high court
of justice rendered audit report to the authorities on the financial condition of the
islands. Later, the Tribunal de Cuentas (Court of Accounts) became the supreme
audit institution with exclusive jurisdiction over all financial matters.

The revolution against Spain led to the establishment of the Philippine Malolos
Congress. Aside from legislative functions, it also examined and approved the
expenses and revenue accounts of the revolutionary government.

Came the American rule and the Office of the Auditor for the insular Philippine was
created. The audit system featured review of every transaction, treating of entries
through the books of account, and checking of mathematical accuracy of accounts. It
was first and foremost a practice of pre-audit.

In 1935, the General Auditing Office (GAO), headed by an Auditor General

functioned with authority emanating from the Constitution. It was responsible in the
examination, audit and settlement of all accounts, as well as the audit of all fund
expenditures and properties of the government.

During World War II the audit functions minimally continued.

The General Auditing Office was reestablished after the war and became the present
Commission on Audit (COA) under the 1973 Constitution. This time the Auditor
General was replaced by a collegial leadership of the Chairman and two

The EDSA Revolution ushered in a new Constitution that expanded the mandate of
the Commission to audit towards a heightened accountability in the performance of
government functions.

Today COA stands firm and visible as a genuine partner in the governance of nation-
building and the development of quality life for the Filipinos.


Promotion of good governance with the attributes of honesty, transparency,

accountability, credibility, efficiency and effectiveness to enhance trust in the
government and foster a better quality of life for the Filipino people.


As the country’s Supreme Audit Institution, the Commission on Audit is vested by the
Constitution with: the power and duty to audit and settle accounts
pertaining to revenues and receipts, as well as expenditures or uses of funds and
property owned or held in trust by the Government; exclusive authority to prescribe
government accounting and auditing rules and regulations; responsibility to
recommend measures necessary to improve the efficiency and effectiveness of
government operations.


To make the Commission on Audit a vibrant partner in nation-building;

a haven of integrity and competence; an organization of professionals with a culture
of excellence where good work is treasured as the reward in itself; a quality member
in the international organizations of supreme audit institutions.



1. Continuous development of skills and professional competence and

enhancement of personnel welfare and assistance.
2. Implementation of a performance appraisal system to improve employee
output and reward deserving employees.


3. Continuing research to see to it that its auditing practices and the government
accounting rules and regulations are kept abreast of developments in
international standards and legal norms.
4. Conduct of financial, compliance and performance audits in agencies of

5. COA at the cutting edge of technological advances in the areas of accounting,

auditing and settlement of accounts by maximizing the benefits of information
and communication technology.

6. Adoption of the risk based and team approaches at all levels in the audit of
government operations and of private entities, as required by law.

7. Enhanced and strengthened decision-making process of the Commission.

8. Intensified monitoring of audit recommendations and enforcement of COA


9. Continued coordination with prosecutorial, investigative and other government

agencies in the fight against graft and corruption.

10. Strengthened relationships with the Supreme Audit Institutions (SAIs) of other

11. Emphasis of substance rather than form, simplicity rather than complexity,
quality rather than quantity, the auditor as an enabler rather than a disabler.


12. Development of financial information systems that will serve the needs of
government executives, managers and decision makers.
13. Publication and other means of information dissemination to the public of the
performance, financial operations, results of audit of national, corporate and
local government, and the actions taken on complaints.

14. Promotion of value-added audit services for improved agency fiscal

responsibility and accountability.


BIR History

Spanish Era

During the 17th and 18th centuries, the Contador de' Resultas served as the
Chief Royal Accountant whose functions were similar to the Commissioner of
Internal Revenue. He was the Chief Arbitrator whose decisions on financial
matters were final except when revoked by the Council of Indies. During
these times, taxes that were collected from the inhabitants varied from tribute
or head tax of one gold maiz annually; tax on value of jewelries and gold
trinkets; indirect taxes on tobacco, wine, cockpits, burlas and powder. From
1521 to 1821, the Spanish treasury had to subsidize the Philippines in the
amount of P 250,000.00 per annum due to the poor financial condition of the

country, which can be primarily attributed to the poor revenue collection


American Era

In the early American regime from the period 1898 to 1901, the country was
ruled by American military governors. In 1902, the first civil government was
established under William H. Taft. However, it was only during the term of
second civil governor Luke E. Wright that the Bureau of Internal Revenue
(BIR) was created through the passage of Reorganization Act No. 1189 dated
July 2, 1904. On August 1, 1904, the BIR was formally organized and made
operational under the Secretary of Finance, Henry Ide (author of the Internal
Revenue Law of 1904), with John S. Hord as the first Collector
(Commissioner). The first organization started with 69 employees, which
consisted of a Collector, Vice-Collector, one Chief Clerk, one Law Clerk, one
Records Clerk and three (3) Division Chiefs.

Following the tenure of John S. Hord were three (3) more American
collectors, namely: Ellis Cromwell (1909-1912), William T. Holting (1912-1214)
and James J. Rafferty (1914-1918). They were all appointed by the Governor-
General with the approval of the Philippine Commission and the US

During the term of Collector Holting, the Bureau had its first reorganization on
January 1, 1913 with the creation of eight (8) divisions, namely: 1)
Accounting, 2) Cash, 3) Clerical, 4) Inspection, 5) Law, 6) Real Estate, 7)
License and 8) Records. Collections by the Real Estate and License Divisions
were confined to revenue accruing to the City of Manila.

In line with the Filipinization policy of then US President McKinley, Filipino

Collectors were appointed. The first three (3) BIR Collectors were: Wenceslao
Trinidad (1918-1922); Juan Posadas, Jr. (1922-1934) and Alfredo Yatao

On May 1921, by virtue of Act No. 299, the Real Estate, License and Cash
Divisions were abolished and their functions were transferred to the City of
Manila. As a result of this transfer, the Bureau was left with five (5) divisions,
namely: 1) Administrative, 2) Law, 3) Accounting, 4) Income Tax and 5)
Inspection. Thereafter, the Bureau established the following: 1) the
Examiner's Division, formerly the Income Tax Examiner's Section which was
later merged with the Income Tax Division and 2) the Secret Service Section,

which handled the detection and surveillance activities but was later
abolished on January 1, 1951. Except for minor changes and the creation of
the Miscellaneous Tax Division in 1939, the Bureau's organization remained
the same from 1921 to 1941.

In 1937, the Secretary of Finance promulgated Regulation No. 95,

reorganizing the Provincial Inspection Districts and maintaining in each
province an Internal Revenue Office supervised by a Provincial Agent.

Japanese Era

At the outbreak of World War II, under the Japanese regime (1942-1945), the

Bureau was combined with the Customs Office and was headed by a Director
of Customs and Internal Revenue.

Post War Era

On July 4, 1946, when the Philippines gained its independence from the
United States, the Bureau was eventually re-established separately. This led
to a reorganization on October 1, 1947, by virtue of Executive Order No. 94,
wherein the following were undertaken: 1) the Accounting Unit and the
Revenue Accounts and Statistical Division were merged into one; 2) all
records in the Records Section under the Administrative Division were
consolidated; and 3) all legal work were centralized in the Law Division.

Revenue Regulations No. V-2 dated October 23, 1947 divided the country
into 31 inspection units, each of which was under a Provincial Revenue Agent
(except in certain special units which were headed by a City Revenue Agent
or supervisors for distilleries and tobacco factories).

The second major reorganization of the Bureau took place on January 1,

1951 through the passage of Executive Order No. 392. Three (3) new
departments were created, namely: 1) Legal, 2) Assessment and 3)
Collection. On the latter part of January of the same year, Memorandum
Order No. V-188 created the Withholding Tax Unit, which was placed under
the Income Tax Division of the Assessment Department. Simultaneously, the
implementation of the withholding tax system was adopted by virtue of
Republic Act (RA) 690. This method of collecting income tax upon receipt of
the income resulted to the collection of approximately 25% of the total income
tax collected during the said period.

The third major reorganization of the Bureau took effect on March 1, 1954
through Revenue Memorandum Order (RMO) No. 41. This led to the creation
of the following offices: 1) Specific Tax Division, 2) Litigation Section, 3)
Processing Section and the 4) Office of the City Revenue Examiner. By
September 1, 1954, a Training Unit was created through RMO No. V-4-47.

As an initial step towards decentralization, the Bureau created its first 2

Regional Offices in Cebu and in Davao on July 20, 1955 per RMO No. V-536.
Each Regional Office was headed by a Regional Director, assisted by Chiefs
of five (5) Branches, namely: 1) Tax Audit, 2) Collection, 3) Investigation, 4)
Legal and 5) Administrative. The creation of the Regional Offices marked the
division of the Philippine islands into three (3) revenue regions.

The Bureau's organizational set-up expanded beginning 1956 in line with the
regionalization scheme of the government. Consequently, the Bureau's
Regional Offices increased to (8) eight and later into ten (10) in 1957. The
Accounting Machine Branch was also created in each Regional Office.

In January 1957, the position title of the head of the Bureau was changed
from Collector to Commissioner. The last Collector and the first Commissioner
of the BIR was Jose Aranas.

A significant step undertaken by the Bureau in 1958 was the establishment of

the Tax Census Division and the corresponding Tax Census Unit for each
Regional Office. This was done to consolidate all statements of assets,
incomes and liabilities of all individual and resident corporations in the
Philippines into a National Tax Census.

To strictly enforce the payment of taxes and to further discourage tax evasion,
RA No. 233 or the Rewards Law was passed on June 19, 1959 whereby
informers were rewarded the 25% equivalent of the revenue collected from
the tax evader.

In 1964, the Philippines was re-divided anew into 15 regions and 72

inspection districts. The Tobacco Inspection Board and Accountable Forms
Committee were also created directly under the Office of the Commissioner.

Marcos Administration

The appointment of Misael Vera as Commissioner in 1965 led the Bureau to a

"new direction" in tax administration. The most notable programs

implemented were the "Blue Master Program" and the "Voluntary Tax
Compliance Program". The first program was adopted to curb the abuses of
both the taxpayers and BIR personnel, while the second program was
designed to encourage professionals in the private and government sectors to
report their true income and to pay the correct amount of taxes.

It was also during Commissioner Vera's administration that the country was
further subdivided into 20 Regional Offices and 90 Revenue District Offices, in
addition to the creation of various offices which included the Internal Audit
Department (replacing the Inspection Department), Administrative Service
Department, International Tax Affairs Staff and Specific Tax Department.

Providing each taxpayer with a permanent Tax Account Number (TAN) in

1970 not only facilitated the identification of taxpayers but also resulted to
faster verification of tax records. Similarly, the payment of taxes through
banks (per Executive Order No. 206), as well as the implementation of the
package audit investigation by industry are considered to be important
measures which contributed significantly to the improved collection
performance of the Bureau.

The proclamation of Martial Law on September 21, 1972 marked the advent
of the New Society and ushered in a new approach in the developmental
efforts of the government. Several tax amnesty decrees issued by the
President were promulgated to enable erring taxpayers to start anew.
Organization-wise, the Bureau had also undergone several changes during
the Martial Law period (1972-1980).

In 1976, under Commissioner Efren Plana's administration, the Bureau's

National Office transferred from the Finance Building in Manila to its own 12-
storey building in Quezon City, which was inaugurated on June 3, 1977. It
was also in the same year that President Marcos promulgated the National
Internal Revenue Code of 1977, which updated the 1934 Tax Code.

On August 1, 1980, the Bureau was further reorganized under the

administration of Commissioner Ruben Ancheta. New offices were created
and some organizational units were relocated for the purpose of making the
Bureau more responsive to the needs of the taxpaying public.

Aquino Administration

After the People's Revolution in February 1986, a renewed thrust towards an

effective tax administration was pursued by the Bureau. "Operation: Walang
Lagay" was launched to promote the efficient and honest collection of taxes.

On January 30, 1987, the Bureau was reorganized under the administration
of Commissioner Bienvenido Tan, Jr. pursuant to Executive Order (EO) No.
127. Under the said EO, two (2) major functional groups headed and
supervised by a Deputy Commissioner were created, and these were: 1) the
Assessment and Collection Group; and 2) the Legal and Internal
Administration Group.

With the advent of the value-added tax (VAT) in 1988, a massive campaign
program aimed to promote and encourage compliance with the requirements
of the VAT was launched. The adoption of the VAT system was one of the
structural reforms provided for in the 1986 Tax Reform Program, which was
designed to simplify tax administration and make the tax system more
equitable. It was also in 1988 that the Revenue Information Systems Services
Inc. (RISSI) was abolished and transferred back to the BIR by virtue of a
Memorandum Order from the Office of the President dated May 24, 1988.
This transfer had implications on the delivery of the computerization
requirements of the Bureau in relation to its functions of tax assessment and

The entry of Commissioner Jose Ong in 1989 saw the advent of the "Tax
Administration Program" which is the embodiment of the Bureau's mission to
improve tax collection and simplify tax administration. The Program contained
several tax reform and enhancement measures, which included the use of the
Taxpayer Identification Number (TIN) and the adoption of the New Payment
Control System and Simplified Net Income Taxation Scheme.

Ramos Administration

The year 1993 marked the entry into the Bureau of its first lady
Commissioner, Liwayway Vinzons-Chato. In order to attain the Bureau's
vision of transformation, a comprehensive and integrated program known as
the ACTS or Action-Centered Transformation Program was undertaken to
realign and direct the entire organization towards the fulfillment of its vision
and mission.

It was during Commissioner Chato's term that a five-year Tax

Computerization Project (TCP) was undertaken in 1994. This involved the

establishment of a modern and computerized Integrated Tax System and

Internal Administration System.

Further streamlining of the BIR was approved on July 1997 through the
passage of EO No.430, in order to support the implementation of the
computerized Integrated Tax System. Highlights of the said EO included the:
1) creation of a fourth Revenue Group in the BIR, which is the Legal and
Enforcement Group (headed by a Deputy Commissioner); and 2) creation of
the Internal Affairs Service, Taxpayers Assistance Service, Information
Planning and Quality Service and the Revenue Data Centers.

Estrada Administration

With the advent of President Estrada's administration, a Deputy

Commissioner of the BIR, Beethoven Rualo, was appointed as Commissioner
of Internal Revenue. Under his leadership, priority reform measures were
undertaken to enhance voluntary compliance and improve the Bureau's
productivity. One of the most significant reform measures was the
implementation of the Economic Recovery Assistance Payment (ERAP)
Program, which granted immunity from audit and investigation to taxpayers
who have paid 20% more than the tax paid in 1997 for income tax, VAT
and/or percentage taxes.

In order to encourage and educate consumers/taxpayers to demand sales

invoices and receipts, the raffle promo "Humingi ng Resibo, Manalo ng Libo-
Libo" was institutionalized. The Large Taxpayers Monitoring System was also
established under Commissioner Rualo's administration to closely monitor the
tax compliance of the country's large taxpayers.

The coming of the new millennium ushered in the changing of the guard in the
BIR with the appointment of Dakila Fonacier as the new Commissioner of
Internal Revenue. Under his administration, measures that would enhance
taxpayer compliance and deter tax violations were prioritized. The most
significant of these measures include: full utilization of tax computerization in
the Bureau's operations; expansion of the use of electronic Documentary
Stamp Tax metering machine and establishment of tie-up with the national
government agencies and local government units for the prompt remittance of
withholding taxes; and implementation of Compromise Settlement Program
for taxpayers with outstanding accounts receivable and disputed
assessments with the BIR.

Memoranda of Agreement were also forged with the league of local

government units and several private sector and professional organizations
(i.e. MAP, TMAP, PCCI, FFCCCI, etc.) to help the BIR implement tax
campaign initiatives.

In September 1, 2000, the Large Taxpayers Service (LTS) and the Excise
Taxpayers Service (ETS) were established under EO No. 175 to reinforce the
tax administration and enforcement capabilities of the BIR. Shortly after the
establishment of said revenue services, a new organizational structure was
approved on October 31, 2001 under EO No. 306 which resulted in the
integration of the functions of the ETS and the LTS.

In line with the passage of the Electronic Commerce Act of 2000 on June 14,
the Bureau implemented a Full Integrated Tax System (ITS) Rollout
Acceleration Program to facilitate the full utilization of tax computerization in
the Bureau's operations. Under the Program, seven (7) ITS back-end systems
were released in stages in RR 8 - Makati City and the Large Taxpayers


Following the momentous events of EDSA II in January 2001, newly-installed

President Gloria Macapagal-Arroyo appointed a former Deputy
Commissioner, Atty. René G. Bañez, as the new Commissioner of Internal

Under Commissioner Bañez's administration, the BIR is currently undergoing

a process of transformation to make the agency taxpayer-focused. This is
being undertaken through implementation of change initiatives that are
directed to: 1) reform the tax system to make it simpler and suit the Philippine
culture; 2) reengineer the tax processes to make them simpler, more efficient
and transparent; 3) restructure the BIR to give it financial and administrative
flexibility; and 4) redesign the human resource policies, systems and
procedures to transform the workforce to be more responsive to taxpayers'

Measures to enhance the Bureau's revenue-generating capability are also

being implemented. Foremost of these measures are the implementation of
the Voluntary Assessment Program and Compromise Settlement Program
and expansion of coverage/scope of the creditable withholding tax system. A
technology-based system that promotes the paperless filing of tax returns and

payment of taxes was also adopted through the Electronic Filing and
Payment System (eFPS).

With the resignation of Commissioner Bañez on August 19, 2002, Finance

Undersecretary Cornelio C. Gison was designated as interim BIR
Commissioner. Eight days later (on August 27, 2002), former Customs
Commissioner, Guillermo L. Parayno, Jr. was appointed as the new
Commissioner of Internal Revenue (CIR).

Barely a month since his assumption to duty as the new CIR, Commissioner
Parayno offered a Voluntary Assessment and Abatement Program (VAAP) to
taxpayers with under-declared sales/receipts/income.

To enhance the collection performance of the Bureau, three basic strategies

were initially adopted, and these are: 1) intensify the use of new systems (e.g.
the Reconciliation of Listings for Enforcement or RELIEF System); 2)
enhance the security of tax payments through the use of electronic
broadcasting system and expansion of implementation of the eFPS; and 3)
tap non-traditional sources of revenues for additional collection.

Toward these ends, the Bureau has been implementing several work
programs which are directed towards: 1) more effective taxpayer compliance
control systems; 2) effective detection and elimination of revenue leakages; 3)
intensified enforcement of tax laws; 4) implementation of BIR-private sector
good and honest governance programs; 5) organizational adjustments; 6)
active support to legislative revenue measures; and 7) deployment of
productivity and effectiveness enhancement technology.

Some of the most significant initiatives undertaken under CIR Parayno's

administration are: 1) expansion of VAT coverage to include professionals and
banks and other financial institutions; 2) rollout of various e-services, which
include Electronic Broadcasting, Web-based TIN application and processing,
electronic raffle of invoices/receipts, provision of e-payment gateways, e-
substituted filing of tax returns and electronic submission of sales reports
(eSales); 3) building of third party information through computer linkages and
data matching; 4) enhancement of existing detection systems, which include
conduct of Tax Compliance Verification Drives and accreditation and
registration of cash register machines and point-of-sales machines; 5) audit of
exempt entities and cases involving non-remittance of withholding taxes; 6)
conduct of special operations on high profile tax evaders, which resulted to
the filing of tax cases under the Run After Tax Evaders (RATE) Program; 7)

establishment of linkage with private sector groups for joint monitoring and
implementation of good governance projects; and 8) establishment of the BIR
Contact Center and eLounges in Regional Offices.

Just a few weeks’ shy of his third year in office, however, Commissioner
Parayno resigned from the BIR, a development that took the entire revenue
service by surprise.

On July 11, 2005, Deputy Commissioner for Legal and Inspection Group,
Jose Mario C. Buñag was designated as OIC- Commissioner by the
President, and later appointed as full-pledged Commissioner of Internal
Revenue on October 28, 2006.

CIR Buñag’s appointment proved to be the key factor in ensuring a smooth

transition of authority and the continuity of the Bureau’s operations. This was
best evidenced by the Bureau’s collection of P 542.696 Billion for 2005,
marking an increase of P 74.520 Billion or 15.92% from the Bureau’s previous
year performance.

The year 2006 proved to be a period of challenges and of great promises for
the BIR. Under CIR Buñag’s stewardship, the Bureau registered a productive
First Semester for 2006, with collections for the months of January to June
reaching P 318.4 Billion, representing an increase of P 57.4 Billion or 21.9%
over revenues for the same period in 2005.

The Bureau met formidable challenges in at least three major areas: the
implementation of RA 9337 (RVAT Law); decrease in the volume of floatation
of government securities, which saw a modest decline in taxes from such
transactions; and the increased utilization of tax credits.

Undaunted in the face of any challenge, the Bureau attained success in a

number of key undertakings, alongside its collection performance. Among
these accomplishments are: a) enhancement of the Tax Mapping Program,
which has resulted to a rise in the number of registered taxpayers; b)
expansion of the RATE Program to the Regional Offices, thereby expanding
the campaign against corruption and tax evasion; c) inclusion of new payment
gateways, such as the Efficient Service Machines and the G-Cash and
SMART Money facilities; d) implementation of the Benchmarking Method; e)
revival of the “Premyo sa Resibo” raffle promo, in partnership with PAGCOR,
PhilWeb and SMART Telecommunications; f) expansion of the BIR Contact
Center, to include two pilot Regional Offices, RR No. 9 (San Pablo City) and

RR No. 13 (Cebu City); g) establishment of e-Lounges nationwide for

taxpayers who wish to avail of the BIR’s range of e-Services; h) installation of
the Bureau’s e-Complaint System, a new e-Service that allows taxpayers to
log their complaints against erring revenuers through the BIR website; and i)
implementation of the Bureau’s Tax Reform Management Program.


The BIR shall raise internal revenue taxes for the government.


The BIR is the epitome of excellence in tax administration.


"Service Excellence with Integrity and Professionalism"


God-fearing Innovativeness Respect

Consistency Accountability Fairness
Competency Synergy


History of the Philippine Coconut Authority

The Philippine Coconut Authority was created pursuant to Presidential Decree 232
on June 30, 1973. It absorbed and assumed the powers and functions of the then

Coconut Coordinating Council (CCC), the Philippine Coconut Administration

(PHILCOA) and the Philippine Coconut Research Institute (PHILCORIN).

Today, it is the sole government agency that is tasked to develop the industry to its
full potential in line with the new vision of a united, globally competitive and efficient
coconut industry.

Evolution of the Institution

In 1940, the National Coconut Corporation (NACOCO) was created to promote the
growth and development of the industry. It was later renamed in 1954, as the
Philippine Coconut Administration (PHILCOA) with the same function and

Ten years after, PHILCOA expanded its scope of operations and renamed as
Philippine Coconut Research Institute (PHILCORIN) an agency created to monitor,
evaluate and conduct researches on the coconut.

It was in 1971, at the height of the Period of Expansion when the Coconut
Coordinating Council (CCC) was created in lieu of PHILCORIN and was tasked to
supervise, coordinate and evaluate the implementation of the coconut self-sufficiency
program of the government.

But these agencies lacked singleness in its purpose. The framework upon which they
operated did not revolve around the total development of the coconut industry where
coconut farmers stood at the focal point.

In view of this, Government deemed it necessary to create an agency that would

address that situation, thus, the Philippine Coconut Authority was created on June
30, 1973 by virtue of P.D. No. 232. It absorbed and assumed the powers and
functions, including the personnel and assets of the then defunct CCC, PHILCOA,
and the PHILCORIN.

Philippine Coconut Authority became an independent public corporation on July 14,

1976 pursuant to P.D. No. 961, reporting directly and supervised solely by the Office
of the President. This Decree was the first codification of the laws dealing with the
development of the coconut and other palm oil industry.

The Code was later revised on June 11, 1978 by P.D. No. 1468 ("Revised Coconut
Industry Code") which eventually became the charter of PCA as a public corporation.

Finally, on January 30, 1987, pursuant to Executive Order No. 116, the Philippine
Coconut Authority was officially declared as an attached Agency of the Department
of Agriculture (DA). The declaration of transfer to DA from the Office of the President
was enacted to provide overall coordination and monitoring of policies and programs
of various sectors in agriculture. The attachment was confirmed and incorporated in
the Administrative Code of 1987.

The PHILIPPINE COCONUT AUTHORITY is the sole government agency that is

tasked to develop the industry to its full potential in line with the new vision of a united,
globally competitive and efficient coconut industry.


To oversee the development of the coconut and other palm oil industry in all its
aspects and ensure that the coconut farmers become direct participants in, and
beneficiaries of, such development and growth. (PD 1468, Art. I, Sec. 2)


To promote the development of a globally competitive coconut and other palm oil
industry that would contribute to food security, improved income and enhanced
participation of stakeholders.


PCA as an Entrepreneurial Development Authority.


 Formulate and promote a strategic and comprehensive development program

for the coconut and other palm oil industry in all its aspects;
 Implement and sustain a nationwide coconut planting and replanting,
fertilization and rehabilitation, and other farm productivity programs;

 Conduct research and extension works on farm productivity and process

development for product quality and diversification;

 Establish quality standards for coconut and palm products and by- products;
and, develop and expand the domestic and foreign markets;

 Enhance the capacities and ensure the socio-economic welfare of coconut

and palm farmers and farm workers.


Historical Background

The regulatory land transportation dates back to the early 1900s. The LTFRB
therefore, is a product of a series of transformations. The evolutionary progression
runs as thus:
 Coastwise Rate Commission – November 17, 1902
 Supervising Railway Expert – June 29, 1906
 Board of Public Utility Commissioners – December 19, 1913
 Public Utilities Commission – March 9, 1917
 Public Service Commission - 1926
 Specialized Regulatory Boards - 1972
 Board of Transportation - 1979
 Land Transportation Commission (BOT & BLT) - 1985
 Land Transportation Franchising & Regulatory Board -1987


Ensure that the commuting public has adequate, safe, convenient, environment-
friendly and dependable public land transportation services at reasonable rates
through the implementation of land-based transportation policies, programs, and
projects responsive to an investment-led and demand-driven industry.


World-class land transportation services contributing to the over-all development of

the country, improvement of the socio-economic status of its stakeholders, and
promotion of the welfare of the general public.


Brief History

The Technical Education and Skills Development Authority (TESDA) was established
through the enactment of Republic Act No. 7796 otherwise known as the "Technical
Education and Skills Development Act of 1994", which was signed into law by
President Fidel V. Ramos on August 25, 1994. This Act aims to encourage the full
participation of and mobilize the industry, labor, local government units and technical-
vocational institutions in the skills development of the country's human resources.

The merging of the National Manpower and Youth Council (NMYC) of the
Department of Labor and Employment (DOLE). The Bureau of Technical and
Vocational Education (BTVE) of the Department of Education, Culture and
Sports (DECS), and The Apprenticeship Program of the Bureau of Local
Employment (BLE) of the DOLE gave birth to TESDA.

The fusion of the above offices was one of the key recommendations of the 1991
Report of the Congressional Commission on Education, which undertook a national
review of the state of Philippine education and manpower development. It was meant
to reduce overlapping in skills development activities initiated by various public and
private sector agencies, and to provide national directions for the country's technical-
vocational education and training (TVET) system. Hence, a major thrust of TESDA is
the formulation of a comprehensive development plan for middle-level manpower
based on the National Technical Education and Skills Development Plan. This plan
shall provide for a reformed industry-based training program that includes
apprenticeship, dual training system and other similar schemes.

TESDA is mandated to:

1. Integrate, coordinate and monitor skills development programs;
2. Restructure efforts to promote and develop middle-level manpower;
3. Approve skills standards and tests;
4. Develop an accreditation system for institutions involved in middle-level
manpower development;
5. Fund programs and projects for technical education and skills development;
6. Assist trainers training programs.

At the same time, TESDA is expected to:

 Devolve training functions to local governments;
 Reform the apprenticeship program;
 Involve industry/employers in skills training;
 Formulate a skills development plan;
 Develop and administer training incentives;
 Organize skills competitions; and
 Manage skills development funds.

Overall, TESDA formulates manpower and skills plans, sets appropriate skills
standards and tests, coordinates and monitors manpower policies and programs,
and provides policy directions and guidelines for resource allocation for the TVET
institutions in both the private and public sectors.

Today, TESDA has evolved into an organization that is responsive, effective and
efficient in delivering myriad services to its clients. To accomplish its multi-pronged
mission, the TESDA Board has been formulating strategies and programs geared
towards yielding the highest impact on manpower development in various areas,
industry sectors and institutions.

Mission, Vision, & Values Statement


TESDA provides direction, policies, programs and standards towards quality

technical education and skill development.


TESDA is the leading partner in the development of the Filipino workforce with world-
class competence and positive work values.

Values Statement

We believe in demonstrated competence, institutional integrity, personal commitment

and deep sense of nationalism.


About the Bureau History of the Bureau Historical records show that the Philippine
Customs Service started many centuries back long before the Philippines was
discovered by the eastern and western expeditionaries. The Philippines had already
a flourishing trade with countries of Southeast Asia, but since money at that time was
not yet the medium of exchange, people then resorted to the barter system of
commodities. The rulers of the barangays were known as the "datus" or "rajahs"
collected tributes from the people before they were allowed to engage in their trade.

The practice of collecting tributes became part of their culture and was then
observed and followed as the Customs Law of the Land. The Spanish Regime
After Spain had taken full control of almost all the trades of the country, it passed
three important statutes:

1. Spanish Customs Law which was similar to that of the Indies enforced in the
country from 1582 to 1828. It was a concept of ad valorem levied on import
and export.

2. A Tariff Board was established which drew up a tariff of fixed values for all
imported articles on which ten percent (10%) ad valorem duty was uniformly
3. Another Tariff Law was introduced in 1891, which established the specific
duties on all imports and on certain exports and this lasted till the end of the
Spanish rule in the Philippines.

The American Regime When the Americans came to the Philippines, the Military
Government continued to enforce the Spanish Tariff Code of 1891, which remained
in effect until the Philippine Commission enacted the Tariff Revision Law of 1901.

On October 24, 1900, the Philippine Commission passed Act No. 33 abolishing and
changing the position of Captain of the Port to Collector of Customs in all ports of
entry except the Port of Manila. The designation of the Captain of the Port in the Port
of Manila was retained.

When the Civil Government was established in the Philippines, the most important
laws passed by the Philippine Commission were the following:

1. Tariff Revision Law of 1902 based on the theory that the laws of Spain were
not as comprehensive as the American Customs Laws to conform with the
existing conditions of the country.

2. Philippine Administrative Act No. 355 passed by the Philippine Commission

on February 6, 1902. The full implementation of this Act, however, was
considered inadequate and incomplete, so the Customs Service Act No. 355,
called the Philippine Customs Service Act was passed to amend the previous
laws. After several modifications and amendments, the Philippine Customs
Service finally became a practical counterpart of the American Customs

3. Act No. 357 reorganized the Philippine Customs Service and officially
designated the Insular Collector of Customs as Collector of Customs for the
Port of Manila.

4. Act No. 625 abolished the Captain of the Port for the Port of Manila.

5. Public Act No. 430 transformed the Philippine Customs Service to a Bureau of
Customs and Immigration under the supervision and control of the
Department of Finance and Justice.

When the Department of Justice became a separate office from the Department of
Finance, the Customs Service remained under the umbrella of the latter which set-up
remained up to this time.


The Bureau of Customs (BOC) aims to provide a customs service more responsive
to clients' needs and supportive of government goals, and adhering to world's best
practices that every Filipino can be truly proud of.


The BOC is expected to perform the following primary functions:

 Assess and collect lawful revenues from imported articles and all other dues,
fees, charges, fines and penalties accruing under the Tariff and Customs
Code of the Philippines (TCCP);

 Prevent and suppress smuggling and fraud in customs administration;

 Supervise and control the entrance and clearance of vessels and aircraft
engaged in foreign trade;

 Enforce TCC and all other laws, rules and regulations relating to tariff and
customs administration;

 Supervise and control the handling of foreign mail arriving in the Philippines,
for the purpose of collecting lawful duty on the dutiable articles thus imported,
and prevent smuggling through medium of such mail;

 Exercise exclusive jurisdiction over seizure and forfeiture cases under the
Tariff and Customs laws.




Social welfare as a basic function of the state was a concept that materialized only
after the Second World War, although different groups were undertaking pockets of
social work in the first decade of the American occupation in the country. After the
war, the Philippine government gradually assumed the major responsibility for social

1915 - The Public Welfare Board (PWB) was created. Its functions were to study,
coordinate and regulate all government and private entities engaged in social

1921 - The PWB was abolished and replaced by the Bureau of Public Welfare under
the Department of Public Instruction.

1939 - Commonwealth Act No. 439 created the Department of Health and Public

1941- The Bureau of Public Welfare officially became a part of the Department of
Health and Public Welfare. In addition to coordinating services of all public and
private social welfare institutions, the Bureau also managed all public child-caring
institutions and the provision of child welfare services.
1947 - President Manuel A. Roxas abolished the Bureau of Public Welfare and in its
place created the Social Welfare Commission (SWC) under the Office of the

1948 - President Elpidio Quirino created the President’s Action Committee on Social
Amelioration (PACSA) to effect socio-economic reforms in the countryside to
counteract social unrest.

1951 - The SWC and PACSA were merged into the Social Welfare Administration
(SWA) which marked the beginning of an integrated public welfare program.

1968 - Republic Act 5416 known as the Social Welfare Act of 1968 elevated the SWA
into a Department, placing it under the executive branch of government in equal
status with other social agencies like health and education.

1976 - The Department of Social Welfare was renamed Department of Social

Services and Development (DSSD) with the signing of Presidential Decree No. 994
by President Ferdinand E. Marcos. It gave the

Department a more accurate institutional identity, in keeping with its productivity and
developmental thrusts.

1978 - The DSSD was renamed Ministry of Social Services and Development
(MSSD) in line with the change in the form of government, from presidential to

1987 - The MSSD was reorganized and renamed Department of Social Welfare and
Development (DSWD) under Executive Order 123 signed by President Corazon C.
Aquino. Executive Order No. 292, also known as the Revised Administration Code of
1987, established the name, organizational structure and functional areas of
responsibility of DSWD and further defined its statutory authority.

1991 - The passage of Republic Act 7160 otherwise known as the Local
Government Code of 1991 effected the devolution of DSWD basic services to local
government units.

1998 - President Joseph Ejercito Estrada issued Executive Order No. 15

“Redirecting the Functions and Operations of the Department of Social Welfare and
Development” to strengthen the DSWD’s repositioning efforts that began soon after
the implementation of the Local Government Code of 1991.

2003 - President Gloria Macapagal Arroyo issued Executive Order No. 221
amending Executive Order No. 15 which defined the mandate, roles, powers and
functions of the DSWD.

2005 - The Department of Budget and Management (DBM) approved the DSWD’s
Rationalization and Streamlining Plan (RSP) on January 28, 2005 for implementation

over the next five years. The RSP emphasizes the Department’s shift in policy,
functions and programs in line with its steering role.


A society where poor, vulnerable and disadvantaged individuals, families and

communities are empowered for an improved quality of life.


To provide social protection and promote the rights and welfare of the poor,
vulnerable and the disadvantaged individuals, families and communities that will
contribute to poverty alleviation and empowerment through social welfare
development policies, programs, projects and services implemented with or through
local government units (LGUs), non-government organizations (NGOs), people’s
organizations (POs), other government organizations (GOs) and other members of
civil society.


To provide assistance to local government units, non-government organizations,

other national government agencies, people’s organizations, and other members of
civil society in effectively implementing programs, projects and services that will
alleviate poverty and empower disadvantaged individuals, families and communities
for an improved quality of life.




Executive Order No. 192 dated June 10, 1987 – “Providing for the Reorganization
of the Department of Environment, Energy and Natural Resources, Renaming it as
the Department of Environment and Natural Resources, and for other Purposes”


The Department is mandated to be the primary agency responsible for the

conservation, management, development, and proper use of the country’s
environment and natural resources.

To accomplish this mandate, the Department shall be guided by the following


1. Assure the availability and sustainability of the country's natural resources

through judicious use and systematic restoration or replacement, whenever

2. Increase the productivity of natural resources in order to meet the demands

for forest, mineral, and land resources of a growing population;

3. Enhance the contribution of natural resources for achieving national economic

and social development;

4. Promote equitable access to natural resources by the different sectors of the


5. Conserve specific terrestrial and marine areas representative of the Philippine

natural and cultural heritage for present and future generations.


The DENR shall be the driving force in the pursuit of sustainable development,
enabling stakeholders’ participation in the protection, conservation, and management
of the environment and natural resources for the present and future generations.


The DENR’s vision: “A nation enjoying and sustaining its natural resources
and a clean and healthy environment”




The Department of Labor and Employment (DOLE) started as a small bureau in

1908. It became a department on December 8, 1933 with the passage of Act 4121.
The Department of Labor and Employment stands as the national government
agency mandated to formulate policies, implement programs and services, and
serve as the policy-coordinating arm of the Executive Branch in the field of labor and

The organization and functions of the Department of Labor and Employment are in
accordance with the provisions of Executive Order No. 126, as amended, the Labor
Code of the Philippines, and other relevant and pertinent legislations.

The Department has exclusive authority in the administration and enforcement of

labor and employment laws and such other laws as specifically assigned to it or to
the Secretary of Labor and Employment.

Vision, Mandate and Strategies

Consistent with the national development plan, its vision is the attainment of full
decent and productive employment for every Filipino worker. It is mandated to
promote gainful employment opportunities, develop human resources, protect
workers and promote their welfare and maintain industrial peace. To contribute in the
attainment of the national employment goals, it adopts the following strategies:

 Support for Employment Generation

 Employment Facilitation
 Employment Enhancement
 Employment Preservation

To carry out its mandate, the Department has 16 regional offices, 34 overseas posts,
6 bureaus, 7 staff services, and 11 agencies attached to it for policy and program
supervision and/or


About POEA

The Philippine Overseas Employment Administration


The Philippine Overseas Employment Administration or POEA is the government

agency, which is responsible for optimizing the benefits of the country’s overseas
employment program.

This agency was created in 1982 through Executive Order 797 to promote and to
monitor the overseas employment of Filipino workers.

In 1987, through Executive Order 247, POEA was reorganized to include the
following expanded functions:

To respond to changing markets and economic condition; and to strengthen the

workers protection and regulatory components of the overseas employment

In 1995, Republic Act 8042 defined specific policy thrusts for POEA in the light of
emerging issues.

These include:

Guarantee of migrant workers rights

Deregulation of POEA regulatory functions
Stricter rules on illegal recruitment activities and the corresponding
Selective deployment
Repatriation of workers
Reintegration program
Shared government information systems on migration and other basic
assistance to OFWs and their families
Use of information technology to facilitate dissemination of labor market
Expanded grassroots outreach education program to enable potential
OFWs to arrive at informed decisions

One-country team approach to synergize services to Filipino overseas

Restructuring of systems for disposition of adjudication cases relating to
overseas employment


Corollary to its mandate, the POEA’s mission is “to ensure decent and productive
employment for Overseas Filipino Workers.”


Its vision is to be a culturally sensitive, customer-driven and business-oriented

advocate of the overseas Filipino workers’ well-being.

It will actively support generation of employment through the licensed recruitment

entities, and on a government-to-government arrangement. It will facilitate, enhance
and preserve employment of Overseas Filipino Workers


An average of 3,000 clients and as much as 5,000 clients on peak days are served
by POEA at its main office alone. These clients are overseas job applicants,
seafarer-registrants, name hires, newly hired workers, overseas performing artists,
relatives of migrant workers, victims of illegal recruiters, foreign employers and
representatives of private recruitment agencies.


To best serve its clients, POEA has maintained an organizational structure with the
POEA Governing Board at the helm. The Secretary of Labor and Employment heads
the Governing Board, and the POEA Administrator as vice-chairman and
representatives from the private, women, sea-based and land-based sectors as

The POEA Administrator oversees the daily operations of the agency and is
supported by three deputy administrators.

The Deputy Administrator for Employment and Welfare oversees the Pre-
Employment Services Office and the Welfare and Employment Office.

The Pre-Employment Services Office or PSO is tasked with the accreditation

of principals, verification and approval of job orders, processing of
employment contracts, issuance of overseas employment certificates (OEC),
development of employment standards, and does market research and
promotional activities.
The Welfare and Employment Office or WEO provides welfare assistance
services to contract workers and their families, maintains a manpower
registry, facilitates hiring needs of foreign governments and other employers
who desire to negotiate with a government placement entity. It evaluates and
processes employment documents of workers who secured jobs without the
help of any licensed agency.
It conducts Pre-Employment Orientation Seminars or PEOS, an orientation
given to prospective applicants for overseas jobs as well as the Pre-
Departure Orientation Seminars or PDOS, given to hired workers prior to their

Under the Deputy Administrator for Adjudication and Employment Regulation

are the following offices:

The Licensing and Regulation Office evaluates and recommends issuance of

license to private applicants, monitors performance of licensed agencies and
recommends renewal of licenses. It assists victims of illegal recruitment and
at the same time conducts surveillance of suspected illegal recruiters.

It also assists in the prosecution of cases in court and provides airport

assistance services to workers prior to embarkation.

The Adjudication Office handles adjudication of cases arising from violations

of recruitment regulations; disciplinary cases, conducts legal research in aid
of policy; and operates a system of watch listing not only of contract workers
who are facing charges and complaints arising from violation of employment
terms but also erring foreign employers and principals.

The Deputy Administrator for Management Services oversee the policy research and
program planning, information and education programs of the Administration,
management of the information system and fiscal and administrative management.


The Administration has expanded its reach of Filipinos in need of its services through
the Regional Centers and Extension Units. The regional centers conduct pre-

departure orientation seminars and pre-employment orientation seminars, process

travel documents, issue OEC’s, organize anti-illegal recruitment campaigns and
assist in the conduct of jobs fairs. The Regional Extension Units are tasked to assist
in provincial recruitment, provide welfare and legal assistance.

The Regional Centers are located in La Union for Luzon, Cebu for the Visayas region
and Davao for the Mindanao area.

Regional Extension Units are in Baguio-Cordillera Administrative Region, Iloilo,

Cagayan de Oro and Zamboanga while satellite offices are located in Pampanga,
Calamba, Laguna, Legaspi, Bacolod and Tacloban


The Administration also created special units to handle special groups.

The Information and Assistance Center provides various information services

to the public on matters pertaining to overseas employment. It maintains a
toll-free telephone hotlines available 24 hours a day, seven days a week.
The Special Hiring Program for Taiwan or SHPT facilitates the mobilization of
workers bound for Taiwan and South Korea under the special hiring program
The Namehire Processing Unit evaluates and processes the employment
documents of all name hires. These workers are able to find employment
without the help of a licensed recruitment agency.
The Household Workers Processing Unit is concerned with the mobilization
and deployment of household workers. It also monitors the workers’
conditions at the different worksites.


On account of the changing global market, the POEA has set the following thrusts:

A quality-driven employment service system

A responsive welfare program to promote workers’ well-being
And an enhanced policy and decision making process


The administration has the following priority programs, which are

anchored on the comprehensive employment plan’s four strategies:

employment generation, employment facilitation, employment

enhancement and employment preservation
Continuous process improvement
Full computerization

Intensified anti-illegal recruitment campaign

Quick disposition of cases
Industry management
Strengthening of linkages
Improved statistical and research capabilities
Productive human resources
And efficient fiscal management



Historical Highlights

The civil service system in the Philippines was formally established under Public Law
No. 5 ("An Act for the Establishment and Maintenance of Our Efficient and Honest
Civil Service in the Philippine Island") in 1900 by the Second Philippine Commission.
A Civil Service Board was created composed of a Chairman, a Secretary and a Chief
Examiner. The Board administered civil service examinations and set standards for
appointment in government service. It was reorganized into a Bureau in 1905.

The 1935 Philippine Constitution firmly established the merit system as the basis for
employment in government. The following years also witnessed the expansion of the
Bureau’s jurisdiction to include the three branches of government: the national
government, local government and government corporations.

In 1959, Republic Act 2260, otherwise known as the Civil Service Law, was enacted.
This was the first integral law on the Philippine bureaucracy, superseding the
scattered administrative orders relative to government personnel administration
issued since 1900. This Act converted the Bureau of Civil Service into the Civil
Service Commission with department status.

In 1975, Presidential Decree No. 807 (The Civil Service Decree of the Philippines)
redefined the role of the Commission as the central personnel agency of

government. Its present mandate is derived from Article IX-B of the 1987 Constitution
which was given effect through Book V of Executive Order No. 292 (The 1987
Administrative Code). The Code essentially reiterates existing principles and policies
in the administration of the bureaucracy and recognizes, for the first time, the right of
government employees to self-organization and collective negotiations under the
framework of the 1987 Constitution.


The Civil Service: Strengthening Its Own Integrity

An institution that shall be the source of expert advice on public personnel

administration to the other branches of government, forerunner in promoting best
practices in civil service programs and policies and a model, a paragon in customer
service excellence.


To transform the civil service into a force representing the best of our democratic

The Civil Service Commission, as the lead oversight body in managing people
resource in the civil service, shall assume a primordial role in strengthening
bureaucracy's own integrity by:

 advocating new paradigms, perspectives, values and behavior that support

good governance;
 guiding clients towards compliance or adoption of rules instead of imposing
rigid regulations;
 addressing ciritical gaps and weaknesses of priority sectors through focused
strategic interventions for better performance and ethical behavior; and
 establishing a new service culture and heightened sense of accountability that
places "service to the people" as the core value of every civil servant.


To fully realize its vision and mission, the Commission shall adopt the following

1. Lead the shift in the role and orientation of civil servants, from that of being
followers to being a major source of expertise and innovation. Owing to their

institutional memory, career civil servants specifically can be tapped and harnessed
towards formulating sound policies and viable programs that will improve not only
public personnel administration but uplift as well the quality of public service. From
the government workforce's wealth of experience, programs that will work well in the
frontlines and effective feedback mechanisms can be drawn.

2. Place premium on service values in the recruitment of civil servants. Entry into
government service will not depend solely on minimum standards determined
through paper credential; value dimensions will be deciding elements in hiring public
servants. Towards this end, competency-based examinations which measure
integrity, service/value orientation and work standards will have to be developed.

3. Entrust the third level with a visionary role. The third level, the government's corp
of managers, shall be strengthened through the development and/or enhancement of
technical and administrative skills. They shall be the principal source of advice on
critical policies or matters with nationwide implications. Review of recruitment and
examination standards will be given priority.

The Commission shall pursue its policy of promoting executives through rank rather
than position. Complementary initiatives will be the creation of a third level resource
pool to tap available expertise and competencies.

4. Insulate appointments and promotion in the third level from politics and the
discretionary exercise of political prerogative. Definitive measures towards this end is
the adoption of competitive process in selection and promotion and the creation of a
CES pool of experts beholden to no one and encumbered by political compromises
or alliances. The Commission will develop a policy which will allow it to appoint and
discipline those below the Assistant Secretary level.

5. Effect a shift in management style from authoritarian supremacy to participatory

and consultative management. The rank and file employees will be critical partners in
governance. Public sector unions will be harnessed as anti-graft watchdogs and
allies as well as in improving delivery of public services

6. Reorient service ethic among state employees, from rigid regulation to assisting
clients in the operating environment of government. Government operations will have
to be viewed on a more developmental plane to dispense with the age-old norm of
over-regulation. Accountable and responsible behavior of clients will be encouraged.

7. Cause the shift in essential relationships of the civil service with other branches of
government. The civil service will be a vital cog in the governance process, not

merely an adjunct of other branches of government nor implementor of directives

emanating from the power centers of government. The civil service shall set its own
vision, determine the boundaries. As it changes the landscape of public personnel
administration, it shall rely on its expertise in developing programs and policies.


Six key reform areas were identified:

 Effective and Efficient Administrative Justice

a. Speedy disposition of cases - 60 working days for disciplinary and 10
working days for non disciplinary cases
b. Develop a monitoring mechanism to check aging of cases, summarize
history of cases and monitor cases brought before the Court of
Appeals/Supreme Court for resolving non-disciplinary cases
c. Institute mechanisms to declog case dockets, e.g., assembly line
method, assigning non-lawyers to prepare summary of facts, assigning
action officers to present case merits and defend directly to the
d. Intensify conciliation and mediation as modalities for resolving non-
disciplinary cases
e. Strengthen capacity of legal counselors to partner with HRMOs in
ensuring compliance with CSC Rules
f. Strengthen CSC's contempt power to ensure implementation of CSC
g. Take a lead role in the Inter-Agency Anti-Graft Coordinating Council
h. Enhance CSC's quasi-judicial functions by delineating responsibilities
between CSC and the Office of the Ombudsman through the IAGCC
where CSC shall handle the administrative aspect of graft cases and
OMB the criminal aspect
i. Implement special project on "Women Against Graft"
j. Ensure consistency of decisions across Regional Offices through
standardization of format and codifying tips/reminders to lawyers

 Professionalizing the Civil Service

a. Strengthen the Third Level through:

 Reinvent the concept of rank system


 Dissociating rank from position

 Reviewing and enhancing personnel mechanisms for the third level
particularly on recruitment and promotion
 Promotion to rank rather than position as well as promotion based on
expertise and achievements rather than on administrative and
managerial skills
 Creating a Third Level Pool

b. Develop policies granting CSC authority to appoint and discipline those

below ASEC level

c. Implement HRD Interventions by:

 Intensifying HRD interventions towards improving service delivery,

public service ethics and accountability, skills enhancement and values
 Re-thinking HRD interventions/trainings to correspond to specific
needs of 1st, 2nd and 3rd level
 Developing capability-building program for critical sectors in the
government, e.g., Executives, HRMOs, Frontliners, Public Sector
Unions, Police and Teachers
 Evaluating impact of CSC training programs

d. Improve the Ethical/Moral Standards of Key Sectors through

 Developing a Professionalization/Moral Recovery Program for Law

 Initiating tri-media interventions on the provisions of RA 6713

e. Enhance Merit System by:

 Reviewing formulation of QS towards ensuring selection of most

competent candidates not only on the basis of education, training and
 Strengthening the integrity of civil service examinations
 Developing competency based examinations which measure integrity,
service/value orientation and work standards
 Enhancing value of civil service examinations by indicating
competency ratings in the examination results
 Reinforcing accreditation program with appropriate incentives
 Revisiting placement function of CSC

 Advocating conversion of HRMO into mandatory position in LGUs with

the power of appointment and discipline lodged with CSC

f. Design incentive packages to encourage the young professionals and the

best to join government service and to retain competent workers

g. Integrate gender development concepts in CSC policies and programs

h. Rationalize policies on contractuals, job orders, consultancy services

 Improving Public Service Delivery

a. Enhance Rewards and Sanctions, e.g., promote best practices

b. Implement Service Delivery Excellence Program (SDEP) through a
team of 2 or 3 people from CSC to assist frontline agencies diagnose
problems and provide appropriate intervention
c. Implement "Text CSC Project"
d. Monitor Process Flow Chart, Service Pledge and Service Standards by
e. Strengthen the "Mamamayan Muna, Hindi Mamaya Na Program"
f. Create a Common Data Base for CSC, GSIS, DBM and BIR for easy
access on government personnel information
g. Develop programs for LGUs to improve services at the local levels and
to increase awareness of CSC rules

 Harnessing Public Sector Unionism

h. Strengthen coordination and partnership with other agency members

i. Review rights and privileges as well as existing mechanisms with
respect to labor-management relations
j. Intensify education and information campaign on responsible Public
Sector Unionism
k. Strengthen PSUs to serve as watchdog in every agency
l. Encourage unions to register and accredit with CSC
m. Implement more effective conciliation and mediation services
n. Develop proactive and quick reaction mechanisms for resolving labor-
management conflicts

 Strengthening External Relations

o. Strengthen advisory role to the President on all matters pertaining to

human resource management in government
p. Take a lead role in inter-agency committees involved in good
q. Develop and implement a Civil Service Public Information
Communication Plan
r. Develop programs that will follow through our "jump start" programs for
s. Devolve personnel management functions to agencies particularly at
the regional, provincial and municipal levels
t. Actively participate in legislations pertaining to civil service matters
u. Review relationship between CSC and the OSG re: handling of
appealed cases before the CA and SC

 Managing Support Services

v. Reorganize CSC structure to rationalize functions and strengthen

coordination among offices for efficient delivery of public service
w. Develop Prudent Expenditure Management Program
x. Strengthen the Internal Audit System
y. Enhance/streamline internal systems and procedures
z. Develop an efficient and effective model of governance within CSC
aa. Create feedback/monitoring mechanism for delegated/devolved
bb. Develop and implement an Organization Public Information and
Education Plan for CSC (OPIEC)
cc. Expand the use of Information Technology in all CSC Operations
dd. Rationalize fiscal policies on CO assistance to CSRO and sharing of
income derived from training.
ee. Revisit Performance Evaluation Monitoring System (PEMS)
ff. Ensure passage of Civil Service Code
gg. Review structure of and support to field offices
hh. Develop relevant and needs-based staff development programs

Value Statements

The Commission, bound by its advocacy of genuine and ideal public service,
remains committed in the propagation of the highest standards of integrity and
organizational efficiency.

As men and women within the mantle of public service …

We will continuously inculcate within our ranks the appreciation of our capacity for
growth and excellence.

We believe in the full development of our potential.

We commit to the promotion of self-esteem and respect.

As public servants whose cause is to serve the people …

We recognize the value of gender-responsiveness on sustaining human


We reaffirm our commitment to minister expeditious service forged in the name of

justice, equity and impartiality.

As employees are part and parcel of the organization entrusted with the
responsibility of setting the example for the entire bureaucracy …..

We will accomplish our tasks through our unified efforts.

We encourage the genesis of new ideas that lead to policies and growth-enhancing
work environments.

We espouse the philosophy of genuine selfless public service as the true mark of
performance and excellence.






The National Irrigation Administration (NIA) is a government-owned and controlled

corporation (GOCC) primarily responsible for irrigation development in the
Philippines. NIA was created under Republic Act (RA) 3601 on 22 June 1963. Its
charter was later amended by Presidential Decree (PD) 552 on 11 September 1974
and PD 1702 on 17 July 1980, both increasing its capitalization and broadening its
authority. NIA's forerunner was the Irrigation Division of the defunct Bureau of Public
Works. PD No.1, dated 23 September 1972, integrated all irrigation activities under

Administrative Supervision

NIA was placed under the Office of the President (OP) upon its creation by RA 3601.
In 1972, it was attached to the Department of Public Works, Transportation and
Communication thru PD No. 1. The Administrative Code of 1987, dated 25 July 1987,
attached NIA to both the Department of Public Works and Highways(DPWH) and
Department of Agriculture (DA).

NIA was transferred to OP pursuant to Executive Order No. 22, dated 14 September
1992. Shortly, it was attached to DA under Administrative Order No. 17, dated 14
October 1992. NIA still retains its GOCC status, enjoying certain autonomy and
flexibility in its operations.


The powers and functions of NIA embodied under RA 3601 as amended by

Presidential Decree (PD) 552 and PD 1702 are to:
1. investigate and study all available and possible water resources in the
Philippines, primarily for irrigation purposes; to plan, design, construct and/or
improve all types of irrigation projects and appurtenant structures; to operate,
maintain and administer all national irrigation systems; the authority to
supervise the operation, maintenance and repair, or otherwise, administer
temporarily all communal and pump irrigation systems constructed, improved
and/or repaired wholly or partially with government funds, and to delegate the

partial or full management of national irrigation systems (NIS) to duly

organized cooperatives or associations;
2. charge and collect from the beneficiaries of the water from all irrigation
systems constructed by or under its administration, such fees or
administration charges as may be necessary to cover the cost of operation,
maintenance, and insurance; and to recover the cost of construction within a
reasonable period of time to the extent consistent with government policy; to
recover funds or portions thereof expended for the construction and/or
rehabilitation of communal irrigation systems which shall accrue to a special
fund for irrigation development;

Unpaid irrigation fees or administration charges shall be preferred liens, first

upon the land benefited, and then on the crops raised thereon, which liens
shall have preference over all other liens except for taxes on the land. Such
preferred liens shall not be removed until all fees or administration charges
are paid or the property is levied upon and sold by NIA for the satisfaction
thereof. Judicial actions for the collection of unpaid irrigation fees or charges,
drainage fees or other charges which the NIA is authorized to impose and
collect, shall henceforth be governed by the provisions of the Rules of Court
of the Philippines;

3. construct multiple-purpose water resources projects designed primarily for

irrigation, and secondarily for hydraulic power development and/or other uses
such as flood control, drainage, land reclamation, domestic water supply,
roads and highway construction and reforestation, among others. Provided,
that the plans, designs and the construction thereof, shall be undertaken in
coordination with the agencies concerned;
4. investigate, in coordination with the Department of Public Works, areas which
are unproductive or less productive due to permanent or occasional
submergence; to plan, design and construct drainage facilities and protective
works for agricultural purposes to increase or maximize their productive yield;
to collect drainage fees from landowners of areas benefited by the drainage
facilities and protective works to recover the cost of operation and
maintenance as well as a reasonable portion of the cost of the construction
thereof, consistent with government policy;
5. acquire, by any mode of acquisition, real and personal properties, and all
appurtenant rights, easements, concessions and privileges, whether the
same are already devoted to private or public use in connection with the
development of projects by NIA;

NIA is empowered to exercise the right of eminent domain in the manner

provided by law for the institution of expropriation proceedings.

In the prosecution of its projects, the NIA is hereby given the right of way to
construct and maintain such works and hydraulic structures over and throughout
lands of the public domain, and in those owned by any branch of the government,
political subdivision, and instrumentality.

6. establish/create such services and facilities and other means of social and
economic assistance to the community which might be adversely and directly
affected by the construction of NIA projects; and to do all such other things,
and to transact such business, as are directly or indirectly necessary,
incidental or conducive to the attainment of the above powers and objectives,
including the power to establish and maintain subsidiaries; and in general, to
exercise all the powers of a corporation under the Corporation Law.

NIA's roles in agricultural development are further defined under the Agriculture and
Fisheries Modernization Act, RA 84354. The Agency shall be involved in the

1. Preservation and rehabilitation of watersheds to support the irrigation systems

in coordination with other agencies, particularly the Department of
Environment and Natural Resources (DENR);
2. Research and Development in the development of effective, appropriate and
efficient irrigation and water management technologies
3. For NIS
 planning, design, development, rehabilitation and improvement
 operation and maintenance of major irrigation structures including
headworks and main canals
 gradual turnover of operation and maintenance of secondary canals
and on-farm facilities to Irrigators Associations
4. Provision of technical assistance to local government units to complement the
devolution of the planning, design, and management of communal irrigation
5. Formulation and development of a plan for the promotion of a private sector-
led development of minor irrigation systems
6. Encouraging the construction of irrigation facilities thru other viable schemes
like Build-Operate-Transfer, Build-Transfer and other schemes that will fast
track the development of irrigation systems

7. Review of irrigation service fee rates and recommendation of reasonable




To develop and manage water resources for irrigation and provide necessary
services on a sustainable basis consistent with the agricultural development program
of the government.


 to develop and rehabilitate irrigation systems in support of the national food

production program
 to provide adequate level of irrigation service on a sustainable basis in
partnership with the farmers
 to provide technical assistance to institutions in the development of water
resources for irrigation
 to support economic and social growth in the rural areas through irrigation
development and management
 to improve and sustain the operation of the Agency as a corporation and
service-oriented agency.



The NEDA Mission

As members of the NEDA family and of this nation,

We are committed to uphold the Constitution
And the ideals of a nation united.

Ours is the task to formulate development plans

And ensure that plan implementation
Achieves the goals of national development.

In the performance of our mandate,

We shall be guided by the principles
Of private initiative and devolution of powers
That greater people participation in the
Development process may be achieved.

Guided by our faith in God and an inspired leadership,

Our hallmarks as a development institution
Shall be founded on unity and solidarity
And on the integrity, professionalism and
Excellence of each and every staff.

We shall be transparent in all our actions

And continue to adhere to the highest
Tenets of public ethics.
For ours is a caring agency responsive
To the needs of every member,
While working for the welfare of all.





The Department of Tourism (DOT) shall be the primary government agency charged
with the responsibility to encourage, promote, and develop tourism as a major socio-
economic activity to generate foreign currency and employment and to spread the
benefits of tourism to both the private and public sector.


1950s - Started as a private initiative, the Philippine Tourist & Travel Association was

1956 - The Board of Travel & Tourist Industry was created by law.

1973 - The Department of Tourism (DOT), Philippine Tourism Authority (PTA), and
Philippine Convention Bureau (PCB) were created by the Philippine government.

1986 - Under Executive Order no. 120 and 120-A, DOT and PCB were reorganized
structurally and functionally. PCB was renamed Philippine Convention & Visitors


Office of the Secretary

The Office of the Secretary provides leadership, direction, and substance to the
overall operations of the Department. It formulates policies, plans , programs, rules,
and regulations; reviews and evaluates the performance of the Tourism Master Plan
and advises the President on all matters affecting the tourism program of the country.

Tourism Promotions Sector

The Tourism Promotion Sector has the primary function of promoting the Philippines
as a tourist destination domestically and internationally. It devises integrated
marketing and promotional activities such as information dissemination, public
relations, special events, and related tourism programs. It likewise supervises the
overseas field offices established to implement and enhance the tourism
development and promotion program of the Department in the international field.

Tourism Services and Regional Offices Sector

The Tourism Services and Regional Offices Sector is tasked to ensure the pleasant
entry, stay, and exit of tourists. It formulates standards of quantity and efficiency for
tourism-oriented establishments, among others, done through an accreditation
system. Tourist establishments' compliance to policies are monitored to make sure
that their facilities and services are operated and maintained according to acceptable
international norms. The Sector also supervises DOT's regional operations
established to implement the policies, plans, programs, and regulations of the
Department and to maintain the delivery of efficient and effective frontline services
for the tourism industry.

Planning, Product Development and Coordination

The Tourism Planning, Product Development and Coordination Sector is responsible

for the formulation and updating of the Tourism Master Plan, together with its
component programs. The Sector monitors the effective implementation of the
Tourism Master Plan and, in coordination with the private sector and other
government institutions , develops and conceptualizes new products and investment
opportunities designed to enhance tourist sites and facilities.

Internal Services Sector

The Internal Services Sector ensures the smooth and legal functioning of the
operations of the Department through the provision of effective and efficient advice
and services in the areas of personnel management, human resources development,
general services administration, computerization and information technology
services, budgetary, financial and management services, and including investigatory
and advisory services.