2020 will always be a year the world cannot forget. At its start, we saw the eruption of the beautiful Taal Volcano. And then we faced a force majeure like no other — the Covid-19 pandemic, prompting countries to try containing it, including imposing lockdowns. Covid-19 measures Governments all over the world responded to the pandemic with several measures. In the Philippines, Republic Act (RA) 11469, or the “Bayanihan to Heal as One Act” (Bayanihan 1) was passed. This law declared a national health emergency and authorized President Rodrigo Duterte to adopt emergency measures to respond to the health crisis. It also extended statutory deadlines and timelines to ease the burden of taxpayers suffering from Covid-19-related mobility restrictions.