According to a primer issued by the Japan International Cooperation Agency (JICA), the “GAD approach” gained pro­mi­nence in the 1980s and seeks to correct systems and mechanisms that produce gender inequality by focusing not only on women, but by assessing the social status of both women and men. In the Philippines, a “Philippine Plan for Gender-Responsive Development,” which addresses, provides and pursues full equality and development for men and women, was approved and adopted on Sept. 8, 1995 by President Fidel V. Ramos as Executive Order (EO) No. 273.

As it turns out, government agencies are mandated to prepare and formulate annual GAD plans and budgets, and GAD accomplishment reports, as a commitment to achieve gender equality and women’s empowerment. The GAD budget is the cost of implementing each acti­vity indicated in the GAD plan, and forms part of, and is not in addition to the government agency’s approved budget. Specifically, the cost of implementing GAD programs shall be the agency’s GAD budget, which is at least 5 percent of the agency’s total budget appropriation.

In determining what can be or cannot be charged to the GAD budget, the primary consideration is the gender issue being addressed by the expense or activity. If the gender issue is clear, the expense may be charged to the GAD budget. Interestingly, the website of the Department of Foreign Affairs (DFA), goes so far as to provide practical examples of expenses that can be charged to the GAD budget, i.e., agency programs that address women’s practical and strategic needs (daycare center, breastfeeding rooms, crisis or counseling rooms for abused women, halfway houses for trafficked women and children, gender-responsive family planning program, among others).

So, what about the BIR’s GAD Agenda? It is classified into two areas: client-focused and organization-focused. For the client-focused policies, the BIR is looking into integrating GAD principles into internal revenue taxes, particularly the value-added tax (VAT). The BIR’s plan is to have products exclusively used by women, such as feminine wash and sanitary napkins, exempt from VAT. The BIR is also looking at establishing “tax clinics” to provide extensive, gender-responsive assistance to taxpayers. The focus, of course, is on mothers and pregnant women who have difficulties in accessing BIR offices.

Among the organization-focused polices is the strict use by the BIR of gender-fair language in all forms of communication (revenue issuances) that are compliant with international standards of agreement. Moreover, the RMO seeks to strengthen the BIR’s policies on the appropriate response mechanisms to effectively address sexual harassment cases, as well as cases involving violence against women.

At a time when there is an influx of misogynistic statements in media, the inclusion of GAD principles in government agencies’ policies provides us with a tiny, glimmer of hope. There is still hope.

Manila Times Source

 

ATTY. RON ARRIESGADO

Partner LMA LAW