| Photo by Donovan Dean Photography on Unsplash
The familiar tune of The 12 Days of Christmas often brings to mind partridges and golden rings. But for the Philippines, a nation perpetually grappling with issues of corruption, inequity, and inefficiency, the holidays offer a poignant moment for reflection—and a hopeful list of profound structural reforms.
Here is a 12-day wishlist of transformative governance measures, designed to shift the country from a culture of impunity and patronage toward one of transparency and genuine public service.
Day 1: A Shield and a Sword for Whistleblowers
My True Love Gave to Me: A P1 Billion Whistleblower Reward
To combat grand corruption, the incentive for exposure must outweigh the risk of retaliation. Let’s dramatically increase the whistleblower reward to P1 billion per count, or 25% of the exposed anomalies, whichever is greater. Crucially, this must be paired with guaranteed asylum in a country of choice, including financial eligibility for a “gold visa,” to ensure their safety and future. Corruption flourishes in silence; this measure provides a deafening voice.
Day 2: Taxing Imports, Not Local Pockets
My True Love Gave to Me: Foreign-Sourced Tax Reform
A significant source of graft is the Bureau of Customs (BOC). The solution: As practicable, all taxes and Value-Added Taxes (VAT) from foreign manufacturers should be paid at the source of production. It preempts abuse at the BOC, minimizes subjective valuation, and streamlines the import process, effectively closing a historically leaky faucet of corruption.
Day 3: Simplifying Business, Fighting Evasion
My True Love Gave to Me: Abolition of Business Income Taxes
A complex tax code breeds non-compliance and corruption. We should abolish traditional business income taxes. Instead, institute a formula based on transparent inputs like suppliers, overhead expenses (rent, utilities, payroll), or a minimum alternative tax benchmarked by industry. It shifts the focus from scrutinizing nebulous “income” to verifiable, auditable expenditures.
Day 4: Accountability at the Speed of Software
My True Love Gave to Me: An Integrity Software System
To end the buck-passing, the government needs a digital conscience. Implement integrity software to track, monitor, and identify responsible/accountable parties for every single step of procurement or project implementation, including who was consulted and informed. Apply this same integrity software to customer-facing government workflows to eliminate red tape and fix accountability instantly.
Day 5: Re-engineering the National Tax Allotment (NTA)
My True Love Gave to Me: Local GDP-Based Tax Redistribution
Currently, the National Tax Allotment (NTA) is heavily skewed towards land area and population. We must amend the tax code to modify the NTA formula based on local GDP. This radical change will redistribute a greater share of the national tax take towards poorer communities with minimal economic activity, correcting systemic regional inequality.
Day 6: The Reward for Reporting Abuse
My True Love Gave to Me: Lifetime Tax Exemption for Reporting BIR Abuse
The Bureau of Internal Revenue (BIR) is another area ripe for systemic extortion. To turn the tide, we should reward businesses that successfully report verifiable BIR abuse with a lifetime tax exemption. This powerful incentive transforms victims into enforcers, purifying the agency from within.
” … {A} call for a fundamental reset of the Philippine state. True public service is the gift the Filipino people deserve, and these 12 days provide a blueprint for a brighter, more accountable New Year.”
Day 7: The Courage to Elect the Unknown
My True Love Gave to Me: Elect the Inexperienced
It is the most unconventional proposal. For at least one election cycle, Filipino voters should elect the unknown, the inexperienced, and the non-dynastic. A concerted, nationwide effort to purge the bureaucracy of familiar, entrenched political figures—even if uncomfortable—is necessary to break the cycle of patronage and political debt.
Day 8: Voting Made Accessible and Digital
My True Love Gave to Me: All-Online Overseas Voter Registration
Many Overseas Filipino Workers (OFWs) are hundreds of miles from the nearest foreign service post, effectively disenfranchising them. Mandate all-online overseas voters’ registration and verification to ensure every Filipino voice, no matter where they toil, is heard.
Day 9: Digital Eyes for Public Trust
My True Love Gave to Me: Body Cams for All Enforcers
To immediately address issues of arbitrary arrests, extortion, and excessive force, all traffic enforcers and all law enforcement personnel should wear body cameras. This simple technology protects both the public and the honest officers.
Day 10: Lowering the Threshold of Impunity
My True Love Gave to Me: Plunder Redefined to P5,000
The current Plunder law requires a minimum threshold of P50 million. It effectively grants legal immunity to medium- and small-scale plunderers. The Plunder law must lower the threshold to P5,000. It sends an uncompromising message that any theft of public funds, regardless of the amount, is a heinous crime.
Day 11: A Digital Solution for EDSA Traffic
My True Love Gave to Me: EDSA Street Address Scheduling
Traffic congestion is an economic and social drain. As a start, let’s innovate: Use street address numbers along EDSA (or major metropolitan arteries) to schedule work hours over three hours. For example, even-numbered addresses start at 7:00 AM, odd-numbered addresses at 8:00 AM, and others at 9:00 AM. It uses a simple, verifiable metric to distribute the rush hour load digitally.
Day 12: Conviction and Restitution
My True Love Gave to Me: Conviction and Imprisonment of the Corrupt
The ultimate wish: The corrupt involved in flood-control anomalies or any other government transaction be convicted and imprisoned, with full restitution. Without the guaranteed finality of accountability—without corrupt officials actually seeing the inside of a cell—all other reforms will eventually fail. The certainty of punishment is the bedrock of good governance.
This Christmas wishlist is not about simple legislative tweaks; it is a call for a fundamental reset of the Philippine state. True public service is the gift the Filipino people deserve, and these 12 days provide a blueprint for a brighter, more accountable New Year.
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ABOUT THE AUTHOR: Dr. Crispin Fernandez advocates for overseas Filipinos, public health, transformative political change, and patriotic economics. He is also a community organizer, leader, and freelance writer.
