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M.C. No. 18 s'13 Guidelines Covering The Implementation of JAO 1 s'13 Streamlining...

This document provides guidelines for implementing a joint administrative order to streamline procedures for releasing unclaimed land compensation related to unpaid estate and property taxes. It covers private agricultural lands acquired under agrarian reform where heirs have pending compensation claims with LBP due to non-payment of taxes. The guidelines establish roles for DAR, DOF, DOJ, LRA, and LBP to facilitate tax payment and release of compensation without sacrificing revenue collection.

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259 views

M.C. No. 18 s'13 Guidelines Covering The Implementation of JAO 1 s'13 Streamlining...

This document provides guidelines for implementing a joint administrative order to streamline procedures for releasing unclaimed land compensation related to unpaid estate and property taxes. It covers private agricultural lands acquired under agrarian reform where heirs have pending compensation claims with LBP due to non-payment of taxes. The guidelines establish roles for DAR, DOF, DOJ, LRA, and LBP to facilitate tax payment and release of compensation without sacrificing revenue collection.

Uploaded by

lala reyes
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Joint DAR-DOF-DOJ-LBP

Memorandum Circular NO.~

Series of 2013

SUBJECT: GUIDELINES COVERING THE IMPLEMENTATION OF JOINT DAR


DOF-DOJLBP ADMINISTRATIVE ORDER NO. 01, SERIES OF 2013,
RE: "STREAMLINING THE PROCEDURES IN THE RELEASE OF
UNCLAIMED LAND COMPENSATION DUE TO UNPAID AND
OUTSTANDING ESTATE AND OTHER RELATED TAXES"

Article I

Prefatory Statement

Section 1. Pursuant to Joint DAR-DOF-DOJ-LBP Administrative Order (AO) No.


1, Series of 2013, the Department of Agrarian Reform (DAR), the Department of
Finance (DOF) through the Bureau of Internal Revenue (BIR) and the Bureau of Local
Government Finance (BLGF), the Department of Justice (DOJ) through the Land
Registration Authority (LRA), and the Land Bank of the Philippines (LBP), shall
formulate policies and procedures to facilitate the release of land compensation claims
on agricultural lands covered by agrarian reform without sacrificing revenue collection
efforts.

In view of the foregoing, these guidelines and procedures on the payment of


estate and real property taxes on agrarian reform covered agricultural lands of
deceased landowners and the release of unclaimed land compensation proceeds are
hereby prescribed.

Article II

Coverage

Section 2. Private agricultural lands covered under the Comprehensive Agrarian


Reform Program (CARP) pursuant to Presidential Decree (PO) 27, Executive Order
(EO) 228, Executive Order (EO) 229, and Republic Act (RA) 6657, as amended by
Republic Act (RA) 9700, where the heirs of landowners or their successors-in-interest
have pending compensation claims with the LBP due to non-payment of estate tax, real
property tax and related taxes, including applicable' interest, penalties, and surcharges.

llPage
,
, .. ..

Section 4.4 The Land Registration Authority shall:

The concerned Register of Deeds shall, upon entry of the pertinent


Judicial/Extra-Judicial Settlement of Estate with complete set of supporting documents
as provided for in Annex "C" hereof, process the registration of said deed in accordance
with its rules.

Article V
Miscellaneous Provisions

Section 5. Repealing Clause. All administrative orders, circulars, memoranda


and other issuances or portions thereof inconsistent herewith are hereby revoked,
cancelled or modified accordingly.

Section 6. Effectivity. This .JMC shall take effect ten (10) days after its
pUblication in two (2) national newspapers of general circulation and acknowledgement
of its registration with the Office of the National Administrative Register (ONAR).

Quezon City, Philippines.1~ October 2013.

CES~MA
Department of Agrarian Reform
Olfice ollne Secrelar',

LOS REYES 1111111111111111111111111 111111111(11111111


Secretary r,lC- 13-06679
ary
Department of Finance granan Reform
009384

j~
KIM S.lA ~NTO-HENARES / GILDA E. Pica
Commissioner
President~
"p i/, ,esC)

.:=sJ ,017~021
Bureau of Internal Revenue Land Bank Pti!IiPP

EULALIO C. DI~AZ SALV OR M. DEL CASTILLO


Administrator Executive Director
Land Registration Au ority Bureau of Local Government Finance
71 PUblished in tw (2)National Newsp::tpers
of general Circulations:
1. l"1anila Times
2. Malaya Business Insight

Date of Publication - November 06, 2013

Republic of the Philippines


DEPARTMENT of AGRARIAN REFORM

CERTIFICATION

This is to certify that Joint DAR-DOF-DOJ-LBP Memorandum Circular No. 18,


Series of 2013 entitled "GUIDELINES COVERING THE IMPLEMENTATION OF
JOINT DAR-DOF-DOJ-LBP ADMINISTRATIVE ORDER NO.1, SERIES OF
2013, RE: "STREAMLINING THE PROCEDURES IN THE RELEASE OF
UNCLAIMED LAND COMPENSATION DUE TO UNPAID AND
OUTSTANDING ESTATE AND OTHER RELATED TAXES" is published today,
Wednesday, 06 November 2013 at Malaya Business Insight and Manila Times
newspapers.

Issued this 6th day of November 2013 for whatever purpose it may serve.

ERLIN M. LUCTAO
OIC- .rector IV IH
Pub Assistance and Media Relati~iservice

Elliptical Road, Dillman, Quezon City


Annex A LAD Tax Payment No 1

Republic of the Philippines

DEPARTMENT OF AGRARIAN REFORM

Municipality of _
Province of _
Region No, _

LIST OF CARP COVERED LANDS WITH PENDING COMPENSATION CLAIMS AT LANDBANK

HeirISuccessor-;n-intrest Tax Declaration Status of the landholding {with or


Registered Deceased Landowner Area (has)
Title No. No. Lot No. ArK! Location of Property (Brgy., Municipality, without just compen~atjondaim)
(OCTfTCT) Approved Province, Region)

'~
Address (Contact Numberl Email) Name Address (Mailing, Email) Contact Number Survey Plan Area per titlefTD Area Acquire Case No. Offll::e/Cour1

,
; .
. I
.

L-~
Copy Distribution: Prepared by: Noted by: Noled by:

Original: SIR ROO I LGU - Local Assesors Office Signature over Printed Name of the Heir Signature Over Printed Name Signature over Printed Name
Duplicate: LBP - AOe I LCD CAR PO- Operations PARO
Triplicate: DARPO

~-
Qudruplicale: DARMO Date Date Date

v
'/'y ~

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