Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
House Bill No. _____________ 
--------------------------------------------------------------------------------------------------------------------- 
Introduced by Representative 
BRIAN DANIEL POE LLAMANZARES, PhD, MNSA 
--------------------------------------------------------------------------------------------------------------------- 
AN ACT 
MANDATING THE ESTABLISHMENT AND IMPLEMENTATION OF A NATIONAL 
BUDGET BLOCKCHAIN SYSTEM TO ENHANCE TRANSPARENCY, 
ACCOUNTABILITY, AND PUBLIC PARTICIPATION IN THE PHILIPPINE BUDGET 
PROCESS 
EXPLANATORY NOTE 
The Constitution mandates the full public disclosure of all its transactions involving 
public interest. It underscores that public office is a public trust, and the constitutional principle 
that forms the foundation of good governance, demanding that public funds be safeguarded with 
utmost integrity, efficiency, and transparency.  
Despite decades of reforms in fiscal management, the Philippine budget process 
continues to face deep-seated challenges. The Filipinos still encounter opacity in the flow of 
funds, delayed or incomplete disclosures, misuse of appropriations, and leakages brought about 
by corruption.  
This bill seeks the establishment of a blockchain-based budget system to revolutionize 
the management of public funds. Advances in emerging technologies now provide an 
unprecedented opportunity to confront these challenges. With its defining features, blockchain 
technology offers secure records of all transactions in real time and ensures that every peso 
allocated, released, and spent can be independently verified, traced, and protected against 
September 9, 2025
6:00 pm
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manipulation. By integrating the blockchain system into budget management, the State aligns its 
resolve to eliminate corruption, mismanagement more visible, and accountability more 
immediate.  
This measure is not simply a technological upgrade of our fiscal systems, it is a structural 
reform aimed at institutionalizing integrity in governance. By having this system, we place the 
power of oversight not only in the hands of institutions but also directly in the hands of the 
Filipino people. This representation believes now, more than ever, that we must put  importance 
to rebuilding trust in government, protect public resources, and to ensure that every Filipino can 
witness where their taxes truly go.  
In light of this, the immediate passage of this bill is eagerly sought. 
HON. BRIAN DANIEL POE LLAMANZARES, PhD, MNSA 
Representative 
FPJ Panday Bayanihan Party-List 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
House Bill No. _____________ 
--------------------------------------------------------------------------------------------------------------------- 
Introduced by Representative 
BRIAN DANIEL POE LLAMANZARES, PhD, MNSA 
--------------------------------------------------------------------------------------------------------------------- 
AN ACT 
MANDATING THE ESTABLISHMENT AND IMPLEMENTATION OF A NATIONAL 
BUDGET BLOCKCHAIN SYSTEM TO ENHANCE TRANSPARENCY, 
ACCOUNTABILITY, AND PUBLIC PARTICIPATION IN THE PHILIPPINE BUDGET 
PROCESS 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
Section 1. Short Title. – This Act shall be known as the “Philippine National Budget 
Blockchain Act”. 
Sec. 2. Declaration of Policy. – It is hereby declared the policy of the State to promote 
transparency, accountability, and good governance in the management and disbursement of 
public funds. To this end, the State recognizes the potential of emerging technologies, such as 
blockchain, to enhance public trust by providing an immutable and transparent record of all 
government financial transactions. The use of blockchain ensures that all allocations, 
disbursements, procurements, and expenditures are permanently recorded, tamper-evident, and 
accessible to the public and oversight institutions in real time.  
Sec. 3. Definition of Terms - As used in this Act: 
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(a) Blockchain refers  to a distributed and cryptographically secured digital ledger 
that records transactions in a verifiable, immutable, and transparent manner;  
(b) Blockchain-based Budget System refers to a government-managed blockchain 
ledger that records, in a real-time and immutable form, all transactions across the 
budget cycle; 
(c) Digital Public Asset (DPA) refers to any budget-related record placed on 
blockchain, representing public funds as immutable and verifiable assets of the 
people; 
(d) National Budget refers to the General Appropriations Act (GAA), which is the 
law that authorizes the government to spend a specific amount of money for 
various programs and projects; 
(e) Smart Contract refers to self-executing code deployed on blockchain to 
enforce predefined conditions, including budget releases and compliance 
requirements; and 
(f) Validator Nodes refer to independent verifying entities, including government 
agencies, academic institutions, and accredited organizations, that maintain and 
secure the blockchain’s decentralization. 
 
Sec. 4. Establishment of the Blockchain-based Budget System  – The Department of 
Information and Communications Technology (DICT), in coordination with the Department of 
Budget and Management (DBM) and Commission of Audit (COA), shall establish a 
blockchain-based budget system where all records of the national budget are recorded as DPAs.  
All records of the national budget, from budget preparation and legislation to execution 
and audit, shall be recorded into DPAs. Smart contracts may automate fund releases upon the 
fulfillment of verifiable milestones such as approval process and other documentation.  
A public-facing portal shall provide real-time access to DPAs, to enable citizens, COA, 
and oversight bodies to independently verify the flow of funds down to agencies, projects, and 
beneficiaries 
All government financial systems including budgeting systems, disbursement tools, 
accounting applications, and reporting software shall be required to comply with blockchain 
interoperability standards. All data generated by such systems must anchor to the blockchain as 
DPAs, ensuring immutability, traceability, and public auditability.  


Sec. 5. Features of the Blockchain-Based Budget System. – The blockchain-based 
budget system shall, at a minimum, embody the following features to ensure transparency, 
accountability, and reliability: 
(a) Immutability - All transactions and entries recorded in the system shall be permanent 
and shall not be subject to alteration, deletion, or manipulation, thereby preserving the integrity 
of official budgetary data. 
(b) Decentralization - Validation functions shall be distributed across multiple 
independent institutions, agencies, or designated entities to prevent concentration of control and 
to strengthen institutional accountability.  
(c) Traceability - The system shall provide a verifiable chain of records that allows public 
funds to be tracked from their appropriation in the General Appropriations Act down to their 
utilization in specific projects, programs, or beneficiaries.  
(d) Security and Resilience - The system shall employ robust cryptographic safeguards, 
redundancy mechanisms, and disasters recovery protocols to ensure continuous operation and to 
protect all data, processes, and accounts against tampering, breaches, or system failures.  
(e) Interoperability - The system shall be designed to be compatible with, and adaptable 
to, existing and future government information systems and emerging technologies, thereby 
ensuring scalability, efficiency, and seamless integration across platforms.  
Sec. 6. Mandates Implementing Agencies - 
a) DICT shall serve as the lead implementing agency and is hereby authorized to engage 
and contract qualified private sector partners, technology providers, and academic institutions for 
the design, development, deployment, and maintenance of said system, subject to government 
procurement laws and regulations 
 b) DBM shall ensure the integration of the national budget process into the 
blockchain-based budget system including provision of timely and accurate data in coordination 
with DICT and other concerned agencies. 
c) COA shall integrate blockchain technology into its audit systems and processes and 
ensure that audit standards are aligned with blockchain-based recordkeeping.  
d) All government agencies, bureaus, offices, commissions, and government-owned or 
controlled corporations shall integrate their financial management systems into the 
blockchain-based budget system and ensure timely submission of budget, procurement, and 
expenditure reports.  


Sec. 7. Implementing Rules and Regulations - Within  ninety (90) days from the 
effectivity of this Act, the DICT, in coordination with DBM and COA, shall promulgate the 
necessary rules and regulations for the effective implementation of this Act.  
Sec. 8. Appropriations - The amount of Five Hundren Million Pesos (₱500,000,000.00) 
is hereby appropriated from available funds in the National Treasurer for the initial 
implementation of this Act. This shall cover the research, development, infrastructure setup, 
system integration, and capacity building required to transition to the blockchain-based budget 
system. Thereafter, such sums as may be necessary for its continued implementation and 
maintenance shall be included in the annual General Appropriations Act.  
Sec. 9. Separability Clause - If any provision of this Act is declared unconstitutional, the 
remainder thereof not otherwise affected shall remain in full force and effect.  
Sec. 10. Repealing Clause - All laws, decrees, orders, rules, and regulations or parts 
thereof inconsistent with this Act are hereby repealed or modified accordingly.  
Sec. 11. Effectivity - This Act shall take effect fifteen (15) days after its publication in the 
Official Gazette or in a newspaper of general circulation.  
 
Approved, 
 
 
 
 
 
 
HON. BRIAN DANIEL POE LLAMANZARES, PhD, MNSA 
Representative 
FPJ Panday Bayanihan Party-List