Streamlining the Procedures in the Payment of Estate Tax and Related Taxes of Agrarian Reform Covered Lands

May 16, 2013 BLGF MEMORANDUM CIRCULAR NO. 054-13 TO : All Bureau Officials and Personnel; Regional Directors for Local Government Finance and Others Concerned SUBJECT : Streamlining the Procedures in the Payment of Estate Tax and Related Taxes of Agrarian Reform Covered Lands For the information and guidance of all concerned, attached is a copy of letter from the Department of Agrarian Reform dated April 22, 2013 and the Joint DAR-DOF-DOJ-LBP Administrative Order No. 1, Series of 2013 regarding the above-captioned subject. DaScCH The Central and Regional Directors of this Bureau are hereby instructed to take note of the above and disseminate the contents to all Bureau Staff and to all local treasurers. Please be guided accordingly. (SGD.) ATTY. SALVADOR M. DEL CASTILLO OIC-Executive Director ATTACHMENT Republic of the Philippines Department of Agrarian Reform Elliptical Road, Diliman, Quezon City Tels. 928-7031 to 39 April 22, 2013 Hon. Salvador M. del Castillo OIC-Executive Director Bureau of Local Government Finance (BLGF) 8th Floor EDPC Bldg., BSP Complex, Roxas Blvd., Manila Dear Executive Director Del Castillo, In the almost thirty eight (38) years of agrarian reform implementation, the Department of Agrarian Reform (DAR) has encountered serious legal and technical problems in its effort in facilitating payment of landowner's just compensation. Landowner's whose landholdings were placed under agrarian reform have long-pending land compensation claims as there was inadequate existing measures to address the problem areas of non-payment of estate tax/inheritance tax, real property, and other related taxes. In order to address the problem and provide viable solution to the problem areas mentioned above, DAR on its effort to facilitate landowners payment and just compensation has issued a Joint Administrative Order together with the Department of Finance (DOF), Bureau of Internal Revenue (BIR), Land Bank of the Philippines (LBP), Bureau of Local Government and Finance (BLGF), and Land Registration Authority (LRA) to address the arising problems and to fast track records of payment and documentation. We are providing you herewith the approved copy of the Joint Administrative Order (JAO) entitled "STREAMLINING THE PROCEDURES IN THE PAYMENT OF ESTATE TAX AND RELATED TAXES OF AGRARIAN REFORM COVERED LANDS", which was reviewed, finalized, and signed by the heads of the respective Departments and Agencies principally the BIR, LBP, BLGF, LRA, DAR, and (DOF). Thank you for your support and assistance in the approval of the said Joint Administrative Order. Very truly yours, (SGD.) ROSALINA L. BISTOYONG, CESO I Undersecretary for Special Programs and Agrarian Reform Stakeholders Relations Office (SPARSRO) Joint DAR-DOF-DOJ-LBP Administrative Order No. 1 April 18, 2013