REPRODUCTION NO. 180, S. 2022:GUIDELINES ON THE IMPLEMENTATION OF SECTION 23 OF THE GENERAL PROVISONS OF REPUBLIC ACT (RA) NO. 11639 ALSO KNOWN AS THE GENERAL APPROPRIATIONS ACT (GAA) FOR FISCAL YEAR (FY) 2022 RELATIVE TO THE INCREASE IN THE CAPITALIZATION THRESHOLD FROM P15,000.00 TO P50,000.00