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PRESIDENTIAL DECREE NO. 1383
PRESIDENTIAL DECREE NO. 1383 -
AMENDING SectionS THREE, PARAGRAPHS (m); SIX; TWENTY; EIGHTY-EIGHT;
NINETY AND ONE HUNDRED FOUR OF PRESIDENTIAL DECREE NUMBERED FOUR
HUNDRED SIXTY FOUR, AS AMENDED, OTHERWISE KNOWN AS THE REAL PROPERTY
TAX CODE.
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WHEREAS, in
the implementation of the Real Property Tax Code enacted under P.D.
464, as amended, certain common problems and difficulties are
encountered in the proper classification, appraisal, and assessment of
real property, particularly building, other improvements, and machinery;chanroblesvirtualawlibrary
WHEREAS, in order to enhance the establishment of an updated and more
responsive system of valuation for taxation purposes, it has become
necessary to provide more realistic levels of assessment for the
various types of real property;chanroblesvirtualawlibrary
WHEREAS, there is a continuous need to upgrade and professionalize the
local government assessment service to promote higher standards of
performance efficiency;chanroblesvirtualawlibrary
WHEREAS, in order to meet the requirements of prevailing conditions, it
is imperative to amend the pertinent provisions of the Real Property
tax Code.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers in me vested by the Constitution, do hereby
decree and order to form part of the laws of the land, the following:cralaw:red
Section 1. Section 3, paragraph (m), of Presidential
Decree no. 464 is hereby amended to read as follows:cralaw:red
"..
"(m) Machinery — shall embrace machines, equipment,
mechanical contrivances, instruments, appliances and apparatus attached
to the real estate. It shall include the physical facilities available
for production, as well as the installations and appurtenant service
facilities, together with all those not permanently attached to the
real estate but are actually, directly and essentially used to meet the
needs of the particular industry, business, or works, which by their
very nature and purpose are designed for, or essential to
manufacturing, commercial, mining, industrial or agricultural
purposes." chanroblesvirtualawlibrary
Section 2. There is hereby inserted after Section 6
of Presidential Decree No. 464 a new section to be designated as
Sections 6-A which shall read as follows:cralaw:red
"Sec. 6-A. It shall also be the duty of any person
or his authorized representative acquiring at any time real property in
any municipality or city or making any improvement on real property, to
prepare, or cause to be prepared, and file with the provincial, city,
or municipal assessor, a sworn statement declaring the true value of
subject property, within sixty (60) days after the acquisition of such
property, or upon completion or occupancy of the improvement, whichever
dated comes earlier."
Section 3. To provide a reasonable basis for the
assessment of real property for taxation purposes, Section 20,
paragraph (c) of Presidential Decree No. 464 is hereby amended to read
as follows: chanroblesvirtualawlibrary
"Sec. 20. Assessment Level. — The assessment levels
to be applied to the current market values of real property for
taxation purposes, shall be as follows:cralaw:red
(a) On Lands. —.
(b) On Mineral Lands. —.
(c) On Buildings, Machineries and Other Improvements.
— The assessment levels shall be as follows:cralaw:red
1. For buildings and other improvements:cralaw:red
Assessment Levels
MARKET VALUE Residential
Commercial/ Agricultural
Industrial
P30,000 or less 15%
50% 40%
More than P30,000 but
not exceeding P50,000
20% 55%
45%
More than P50,000 but
not exceeding P75,000
25% 60%
50%
More than P75,000 but
not exceeding 125,000
35% 65%
55%
More than 125,000 but
not exceeding 175,000
45% 70%
60%
More than 175,000 but
not exceeding 250,000
55% 75%
65%
More than 250,000 but
not exceeding 350,000
65% 80%
70%
More than P350,000 but
not exceeding P500,000
75% 80%
75%
More than P500,000
80%
80%
80%
2. For Machineries:cralaw:red
ACTUAL USE ASSESSMENT LEVEL
Agricultural
60%
Residential
70%
Commercial
80%
Industrial
80%
(d) Special Class. —.."
Section 4. Section 40, paragraph (e), of
Presidential Decree No. 464, is hereby amended to read as follows:cralaw:red
(a) .
(b) .
(c) .
(d) .
(e) Land acquired by grant, purchase of lease from
the public domain for conversion into dairy farms for a period of five
years from the time of such conversion; and machinery of a pioneer and
preferred industry as certified by the Board of Investments used or
operated for industrial, agricultural, manufacturing or mining
purposes, during the first three years of the operation of the
machinery." chanroblesvirtualawlibrary
Section 5. The third and fifth paragraphs of Section
88 of Presidential Decree No. 464 are hereby amended to read as follows:cralaw:red
"Sec. 88. Provincial and City Assessor, his
Assistance and Deputy and their appointments.
xxx
xxx
xxx
Upon the approval of this Code, no person shall be appointed to the
position of provincial or city assessor or assistant provincial or city
assessor, unless he possesses a degree in law, civil, mechanical,
industrial, agricultural or geodetic engineering, architecture;
forestry; agriculture; commerce or business administration; or a
bachelor's degree in education, arts and sciences, major in mathematics
or statistics; or any related courses; has qualified in an appropriate
Civil Service Examination and has acquired at least five years
experience in real property assessment work, or at least three years in
the case of assistant provincial or city assessor. For every year
lacking in educational attainment, a two-year experience in real
property assessment work in addition to the foregoing experience
requirement may be substituted, Provided, However, That he shall have
completed at least two years of any of the college courses
aforementioned.
xxx
xxx
xxx
The other employees in the assessment office, whose number and salaries
shall be fixed by the Sangguniang Panlalawigan or Panlungsod shall be
appointed by the Provincial Governor or City Mayor upon recommendation
of the provincial or city assessor, in conformity with the provisions
of this Section and the Civil Service Law: Provided, That there shall
be in each provincial or city assessment office one Chief Deputy
Assessor and at least three deputy assessors to perform full-time field
assessment work. Any person with at least two years college education
in any of the courses required for provincial or city assessor and who
possesses an appropriate Civil Service eligibility shall be deemed
qualified for appointment as Chief Deputy Assessor if he has at least
three years' experience, both in real property assessment work. The
Chief Deputy Assessor shall be appointed by the Provincial Governor or
City Mayor upon recommendation of the Provincial or City Assessor, as
the case may be, in conformity with the provisions of this Section and
the Civil Service Law, subject to the approval of the Secretary of
Finance." chanroblesvirtualawlibrary
Section 6. A new Section is hereby inserted after
Section 90 of Presidential Decree No. 464, hereby denominated as
Section 90-A which shall read as follows:cralaw:red
"Sec. 90-A (a) The position title of Municipal Deputy
Assessor is hereby changed to Deputy Provincial and Municipal Assessor.
Municipal Deputy Assessors, who, at the time of the approval of this
Decree, are holding permanent appointments shall continue in such
capacity without the necessity of issuance of new appointments:
Provided, However, That they shall henceforth be known as Deputy
Provincial and Municipal Assessors.
(b) Beginning January 1, 1979, the position of Deputy
Provincial and Municipal Assessor shall be created in all
municipalities.
No new appointment for Ex-Officio Deputy Assessor shall be issued
beginning January 1, 1979, Provided, However, That those holding
appointments as such as Ex-Office Deputy Assessor at the time of the
approval of this Decree may continue in Office as such until the
appointment of a regular Deputy Provincial and Municipal Assessor, or
upon expiration of the twelve-month period covered by his present
appointments, whichever comes earlier.
(c) Any person with a bachelor's degree in law,
civil, mechanical, industrial, agricultural or geodetic engineering;
architecture; forestry; agriculture; commerce or business
administration, or a bachelor's degree in education, arts and sciences,
major in mathematics or statistics; or any other related college
course; has qualified in an appropriate civil service examination and
has acquired at least two years experience in real property assessment
work, shall be deemed qualified for appointment as Deputy Provincial
and Municipal Assessor. A two-year experience in real property
assessment work may be substituted for every year lacking in the
abovementioned educational requirement; Provided, However, That the
appointee shall have completed at least two years of any of the college
courses abovementioned. chanroblesvirtualawlibrary
(d) A municipality may create the position of
Assistant Municipal Assessor, whose salary shall be equal to the rate
authorized for the Assistant Municipal Treasurer of the same
municipality, payable from the municipal funds. The Assistant Municipal
Assessor upon recommendation of the Deputy Provincial and Municipal
Assessor shall be appointed by the Provincial Assessor upon
recommendation of the Deputy Provincial and Municipal Assessor, subject
to the approval of the Secretary of Finance. In the municipalities of
Metropolitan Manila, the Assistant Municipal Assessor shall be
appointed by the Commissioner for Finance of the Metropolitan Manila
Commission upon recommendation of the Municipal Assessor and with the
approval of the Secretary of Finance. The educational requirements
prescribed for the position of Deputy Provincial and Municipal Assessor
shall likewise apply to the Assistant Municipal Assessor, provided,
however, that he possesses an appropriate civil service eligibility and
at least one year experience in real property assessment work. For
every year lacking in the aforementioned educational requirements, a
two-year experience in real property assessment work may be
substituted; Provided, That the appointee shall have completed at least
two years of any of the college courses aforementioned." chanroblesvirtualawlibrary
Section 7. Section 104 of Presidential Decree No.
464 is hereby amended to read as follows:cralaw:red
"Sec. 104. Failure to file Declaration and Other
Prohibited Acts. Any person required under the provisions of this Code
to declare real property whether taxable or exempt, who fails to file
such declaration under the terms and conditions prescribed therefor,
shall upon conviction be punished by a fine of not more than one
thousand pesos or by imprisonment of not more than one year, or both,
at the discretion of the Court; Provided, However, That if a violator
shall voluntarily agree to pay a fine without necessity of filing a
case in court, the Provincial, City or Municipal Assessor shall
recommend the collection of a fine by the Provincial, City, or
Municipal Treasurer in accordance with the rates to be fixed by the
Secretary of Finance on the basis of the assessed value of subject
property. The funds herein collected shall be appropriated for the
operation of the Office of the Provincial, City or Municipal Assessor,
as the case may be."
Section 8. Repealing Clause. All laws, decrees,
orders, rules and regulations which are contrary to, or inconsistent
with the provision of this Decree are hereby repealed or modified
accordingly. chanroblesvirtualawlibrary
Section 9. Implementing Rules. — The Secretary of
Finance shall issue the rules and regulations for the proper
implementation of this Decree.
Section 10. Effectivity. — Except as otherwise
herein provided for, this Decree shall take effect immediately.
Done in the City of Manila,
this 25th day of May, in the year of Our Lord, nineteen hundred and
seventy-eight.
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