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PRESIDENTIAL DECREE NO. 853
PRESIDENTIAL DECREE NO. 853 -
PROVIDING FOR THE CLASSIFICATION AND VALUATION OF TIMBER AND FOREST
LANDS FOR PURPOSES OF REAL PROPERTY TAXATION
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WHEREAS,
under Presidential Decree No. 464 otherwise known as the Real Property
Tax Code, timber and forest lands were embraced in the definition of
the term "agricultural land" for purposes of real property taxation;chanroblesvirtualawlibrary
WHEREAS, it will be more systematic and conducive to just and uniform
property valuation if timber and forest lands are appraised and
assessed as a separate class of real property;chanroblesvirtualawlibrary
WHEREAS, the Philippine wood industry is presently affected by a
worldwide recession and lack of markets abroad;chanroblesvirtualawlibrary
WHEREAS, it has become imperative to adopt remedial measures that will
ease the realty tax burden of the wood industry by employing new and
definitive methods of appraisal and assessment of timber and forest
lands; and granting a descending rate of discount on the real property
tax due thereon;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution do hereby
decree and order the following provisions to form part of the law of
the land;chanroblesvirtualawlibrary
Section 1. Classification. — All timber and forest
lands shall be segregated from the class agricultural land and be
classified as timber and forest lands for purposes of real property
taxation.
Section 2. Declaration and listing in the assessment
rolls. — All timber and forest lands owned by the Republic of the
Philippines or any of its political subdivision, the beneficial use of
which has been granted to a taxable person, shall be declared for
taxation purposes and listed in the assessment rolls in the name of the
concessionaire or licensee.
All timber and forest lands that are privately owned shall be declared
and listed in the name of the private owner.
Section 3. Assessment Level. — The assessment level
for all timber and forest lands shall be 40% of their market value as
determined by the Provincial/City Assessor in accordance with such
methods, procedures or regulations that the Secretary of Finance may
prescribe for the purpose.
Section 4. Taxable Area. — (a) For a given tax year,
the taxable area of timber and forest lands belonging to the Republic
of the Philippines the beneficial use of which has been granted to a
taxable person shall be the operational area within the concession as
determined and authorized for the tax year by the Bureau of Forest
Development in accordance with the provisions of Presidential Decree
No. 705, otherwise known as the Revised Forestry Code of the
Philippines, and/or its implementing rules and regulations.
For purposes of this Decree, the term operational area shall refer to
the portion or portions of the entire concession from where the
concessionaire is granted the authority to cut and remove timber for a
given year.
(b) In the case of privately-owned timber or forest
lands, the entire area belonging to the private owner shall be the
taxable area.
Section 5. Appraisal and Assessment of Timber and
Forest Lands. — 1. In cases where timber or forest land is located in
one municipality or in one city, it shall be the responsibility of the
Provincial/City Assessor, by himself or thru his Municipal Deputy
Assessor, to appraise and assess the same in accordance with the
methods, procedures, or regulations that the Secretary of Finance may
prescribe therefor. chanroblesvirtualawlibrary
2. In cases, however, where the timber and forest
lands are found in two or more municipalities, the Provincial Assessor
likewise shall appraise and assess the same and he shall issue separate
tax declarations covering the areas corresponding to each municipality.
3. In cases where timber and forest lands cover two
or more provinces and/or cities, the Provincial/City Assessors
concerned shall jointly appraise and assess the property in accordance
with regulations to be issued by the Secretary of Finance.
Section 6. Tax Incidence and Rate of Levy on Timber
and Forest Lands. — There shall be levied, assessed and collected in
all provinces, cities and municipalities a uniform annual ad valorem
tax of one (1%) per cent of the assessed value of timber and forest
lands, as determined by the Provincial/City Assessor.
The additional one per cent tax accruing to the Special Education Fund
created under Republic Act No. 5447 shall likewise be imposed and
collected on timber and forest lands.
Section 7. Officer responsible for the collection of
the real property tax. — The basic and additional real property tax on
timber and forest lands shall be collected by the Provincial/City
Treasurers where the timber and forest lands are located.
Section 8. Date of accrual of tax. — The real
property tax for timber and forest land shall begin to accrue on
January 1, 1975; Provided, however, that no penalty shall be imposed on
the taxpayer for periods prior to the effectivity of this Decree. chanroblesvirtualawlibrary
Section 9. Tax Discount. — If the basic real property
tax and the additional one (1%) per cent tax accruing to Special
Educational Fund are paid in full within the prescribed period of
payment as provided for under Section 60 of Presidential Decree No.
464, the taxpayer shall be granted a discount as follows:cralaw:red
60% on the tax due and payable during the year 1975,
40% on the tax due and payable during the year 1976, and
20% on the tax due and payable during the year 1977.
Section 10. Distribution of proceeds. — The proceeds
of the real property tax shall accrue proportionately to the province,
city or municipality where the timber and forest land is situated.
Section 11. Remedies and Sanctions. — Collection of
the real property tax shall may be enforced through any or all of the
remedies provided under Presidential Decree No. 464, and the use or
nonuse of one remedy shall not be a bar against the institution of the
others. chanroblesvirtualawlibrary
Section 12. There shall be created in every
municipality where there are timber and forest lands, regardless of
class of such municipality, the position of Municipal Deputy Assessor,
whose appointment shall be governed by Section 90 of Presidential
Decree No. 464.
Section 13. Promulgation of rules by the Secretary of
Finance. — The Secretary of Finance shall promulgate the rules and
regulations and prescribe the forms to be used and procedures to be
followed in carrying out properly and effectively the provisions of
this Decree.
Section 14. Repealing Clause. — All laws, decrees,
orders, rules and regulations which are inconsistent with this Decree
are hereby repealed or modified accordingly.
Section 15. Effectivity Clause. — This Decree shall
take effect immediately.
Done in the City of Manila,
this 19th day of December in the year of Our Lord, nineteen hundred and
seventy-five.
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