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This tax plan as highlighted above aims to help Brgy.

Libertad not only for revenue


generation nor for tax purposes only. Rather, it could help also in the proper
governance of the said barangay as a whole. Undeniably,there are a lot of inherent
limitations but the barangay council can really take actions to mitigate these
limitations. As recommendations for the barangay most especially in the
implementation as considered by the council, they need to discuss the tax plan
within the board. Every barangay kagawad should have a clear understanding of the
mechanics of this plan together with their barangay captain. Un addition, the
lupon which has a great part in the implementation should be engaged also in the
plan. This can be achieved by presenting the detailed plan by the planners to one if
the barangay kagawad or intentionally setting an appointment with all members
present and explain well the mechanics of the plan. An open forum should be done
also with the planners so that if the barangay council members have questions,
those can be addressed. If the barangay officials have grasped well the specifics of
the plan, the next thing to do is inform the residents in order to promote proper
coordination and communication of the plan to the public. As a suggestion, the
barangay council can call for a general assembly to inform the residents and appeal
for their full cooperation by explaining thoroughly the benefits of the plan. They
need also to listen to the insights of the residents and consider if they have
suggestions. In addition, to fully implement effectively and efficiently, there should
be a point person every sitio in order to oversee the development of the
implementation. Most of all, check and balance should be done by evaluating the
results both the advantages and disadvantages of the plan. Furthermore, as
highlighted above, there are inherent limitations and the council should be flexible
in making amendments publics interest and welfare.

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