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A barangay is the smallest unit of local government in the Philippines. It is headed by the Punong Barangay or Barangay Chairperson, or more colloquially known as the Barangay Captain or Kapitan.


Taxes are the lifeblood of the government, so they say. Thus, almost all activities can be subject to tax–receiving prizes and winnings included.


The Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act is part of the Comprehensive Tax Reform Program that aims to aid small and micro businesses to ease their tax obligations.