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PRESIDENTIAL DECREE NO. 2013
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PRESIDENTIAL DECREE NO. 2013 -
RESTORING THE EXEMPTION OF THE NATIONAL HOUSING AUTHORITY FROM THE
PAYMENT OF ALL TAXES, DUTIES, FEES AND OTHER CHARGES
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WHEREAS,
the programs and projects of the National Housing Authority are for
marginal and low income groups of our people; chanroblesvirtualawlibrary
WHEREAS, taxes, fees and special assessments, whether local or general,
constitute a significant component of the costs being charged to
project beneficiaries;chanroblesvirtualawlibrary
WHEREAS, there is a need to institute every possible means of reducing
costs so that such Projects shall be more affordable to their
beneficiaries;chanroblesvirtualawlibrary
WHEREAS, all the predecessor housing agencies, that were abolished and
whose functions were taken over by the National Housing Authority under
Presidential Decree No. 757 were tax exempt;chanroblesvirtualawlibrary
WHEREAS, Presidential Decree No. 1922 dated 6 May 1984 exempted the
National Housing Authority "from the payment of any and all fees and
taxes of any kind" which exemption was subsequently withdrawn by
Presidential Decree No. 1931, dated June 1984;chanroblesvirtualawlibrary
WHEREAS, the housing programs and related services of the National
Housing Authority respond directly to the needs of the urban poor and
thus serve a priority national interest:cralaw:red
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution of the
Philippines, do hereby order and decree:cralaw:red
Section 1. The exemption granted the National Housing
Authority under Presidential Decree No. 1922 dated 6 May 1984 from the
payment of any and all fees and taxes of any kind; whether local or
general, such as income and realty taxes, special assessments, customs
duties, exchange tax, building fees, and other taxes, fees and charges
is hereby restored. chanroblesvirtualawlibrary
Section 2. All documents or contracts executed by or
in favor of the National Housing Authority shall also be exempt from
the payment of documentary stamp tax and registration fees, including
fees for the issuance of titles.
Section 3. All taxes remaining unpaid by the National
Housing Authority up to the signing of this Decree are hereby condoned.
Done in the City of Manila,
this 23rd day of January, in the year of Our Lord, nineteen hundred and
eighty-six.
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