Conduct of Inventory of Idle Lands and Submission of Report (List of Idle Lands) to This Bureau, in Relation to the Implementation of DILG-DOF JOINT MEMORANDUM CIRCULAR (JMC) NO. 2010-02 (Guidelines in the Imposition of an "Additional Ad Valorem Tax on Idle Lands" and Other Related Provisions of the Local Government Code (LGC) of 1991, by Provinces, Cities and Municipality Within Metro Manila) Dated October 20, 2010

January 18, 2012 BLGF MEMORANDUM CIRCULAR NO. 005-12 TO : All Regional Directors of the Bureau of Local Government Finance, Provincial, City and Municipal Treasurers and Assessors, and All Others Concerned SUBJECT : Conduct of Inventory of Idle Lands and Submission of Report (List of Idle Lands) to This Bureau, in Relation to the Implementation of DILG-DOF JOINT MEMORANDUM CIRCULAR (JMC) NO. 2010-02 (Guidelines in the Imposition of an "Additional Ad Valorem Tax on Idle Lands" and Other Related Provisions of the Local Government Code (LGC) of 1991, by Provinces, Cities and Municipality Within Metro Manila) Dated October 20, 2010 With reference to the pertinent provisions of R.A. No. 7160 otherwise known as the Local Government Code (LGC) of 1991 and its Implementing Rules and Regulations (IRR), the Department of Finance (DOF) and the Department of the Interior and Local Government (DILG) issued JMC No. 2010-02 (Tax on Idle Lands) on October 20, 2010, with the end in view that if strictly and properly implemented will bring about, among others, additional revenue to the local government units (LGUs) and, at the same time, will send a stern warming to property owners and compel them to develop the property and put the same into profitable undertaking. In relation to the JMC, the DOF, through the Bureau of Local Government Finance (BLGF), in coordination with its DILG counterpart, is tasked to issue guidelines in the form of a Joint Local Assessment and Treasury Regulation (JLATR) for the proper implementation of said JMC No. 2010-02. In relation thereof, Section 239 of the LGC provides that "[T]he provincial, city or municipal assessor shall make and keep an updated record of all idle lands located within his area of jurisdiction. For purposes of collection, the provincial, city or municipal assessor shall furnish a copy thereof to the provincial or city treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax." In view thereof, and if the inventory of real property required under Local Finance Circular No. 1-97 dated April 16, 1997 of the DOF had not been conducted as yet, all Provincial, City and Municipal Assessors are enjoined to initiate the conduct of an inventory of all idle lands within its territorial jurisdiction for the purpose of coming up with an official List of Idle Lands by municipality (for provinces) and by district (for cities) using the attached "pro-forma," in accordance with the abovequoted provision of the LGC. Further, said list shall be submitted to this Office, copy furnished the respective BLGF Regional Offices, for a consolidated report which will be included among the features of the JMC official webpage. HICSTa On the other hand, all Provincial and City Treasurers and Assessors of LGUs already implementing the Idle Land Tax, are likewise instructed to submit the said List of Idle Lands to this Office, together with the accomplished forms of the attached Annexes "A", "A-1", "B" and "B-1," which will be considered in the formulation of the said JLATR. Accordingly, all BLGF Regional Directors; and Provincial and City Treasurers and Assessors are hereby directed to disseminate and furnish copies of this Circular to all concerned within their respective territorial jurisdictions. This Circular shall take effect immediately. (SGD.) ATTY. SALVADOR M. DEL CASTILLO OIC-Executive Director