No. The increased local share will not perpetuate NTA dependency. In fact, when comparing the FY 2020 figures from the projections for FY 2022, the share of the NTA in the LGUs' total income is anticipated to increase from 81 percent to 87 percent for provinces, 81 percent to 85 percent for municipalities and 43 percent to 49 percent for cities. This means that LGUs will have significantly higher shares in 2022 compared to 2020. Nonetheless, there have been continuous efforts in addressing concerns on NTA dependency. In particular, oversight agencies, especially the DOF-Bureau of Local Government Finance (BLGF), have been advocating for the strengthening of the LGUs' own revenue-generating measures and borrowing capacity from the Government Financing Institutions (GFIs), as well as its ability to enter into publicprivate partnerships and joint ventures with the private sector. That is why, the DOF-BLGF will be conducting capacity-building programs on revenue generation and fiscal management to enable LGUs to fund the devolved services on their own. This is also mandated under EO no. 138. LGUs will also be provided with technical assistance on public financial management processes, from local planning, investment programming, resource mobilization up to local budgeting. In addition, the NG is also pushing for the enactment of the passage of Package 3 of the Comprehensive Tax Reform Program (CTRP) on Real Property Valuation Reform. This reform will enable the development of a more efficient real property valuation system, which in turn will broaden the tax base of the LGUs without necessarily increasing tax rates. This reform, once in place, will favorably impact revenue mobilization at the local level, enabling LGUs to fund the growing needs of their constituents.