Joint DAR-DOF-DOJ-LBP Memorandum Circular NO.~

Series of 2013

SUBJECT: GUIDELINES COVERING THE IMPLEMENTATION OF JOINT DAR­DOF-DOJ·LBP 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.

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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 Secretary

Department of Finance

009384

LOS REYES ary granan Reform

Department of Agrarian Reform Olfice ollne Secrelar',

1111111111111111111111111 111111111(11111111 r,lC- 13-06679

j~ KIM S.lA ~NTO-HENARES

Commissioner Bureau of Internal Revenue.:=sJ ,017~021

/ GILDA E. Pica President~ ,esC)

Land Bank "p Pti!IiPPi/,

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

Registered Deceased Landowner HeirISuccessor-;n-intrest Tax Declaration Area (has) Status of the landholding {with or Title No. No. Lot No. ArK! Location of Property (Brgy., Municipality, without just compen~atjondaim)

'~ Address (Contact Numberl Email) Name Address (Mailing, Email) Contact Number

(OCTfTCT) Approved Area per titlefTD Area Acquire

Province, Region) Survey Plan Case No. Offll::e/Cour1

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

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 CARPO- Operations PARO

Triplicate: DARPO

Qudruplicale: DARMO Date Date Date

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