Bureau of Local Government Finance Opinion

August 8, 2003 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully returned to the Provincial Assessor, Lagawe, Ifugao, his within letter dated April 3, 2003, relative to the letter dated March 12, 2003 of the Municipal Assessor of Tinoc, that province, inquiring as to the legality on the Certification of the Barangay Captain/Leader as a basis for the approval of a new Tax Declaration on lands of the public domain occupied and possessed by National Cultural Communities, as mentioned under Article V-A(1[e]) of Assessment Regulations No. 3-75 dated February 10, 1975 of the Department of Finance, which state: "Article V. Discovery "A. Declaration of real Property. "xxx xxx xxx. "(1) By owner or administration "xxx xxx xxx. "(e) When Assessor may refuse to issue tax declaration. "The provincial or city assessor shall not issue a tax declaration on real property without certification from the Director of the Bureau of Forest Development and the Director of Lands or their duly designated representatives that the area declared for taxation is alienable or disposable, except when such lands are titled or have been occupied and possessed by national cultural communities prior to July 4, 1955. Issuance of such tax declaration without the certification herein referred to is punishable under Sec. 73, PD No. 389 . " In the case of a member of the national cultural communities declaring real property, he shall be required to submit a certification from the representative of the Commission on National Integration assigned to the place of barangay, or from the barangay leader of the place where the land is located that the declarant minority member or his predecessors have occupied and possessed the land prior to July 4, 1955 . (Emphasis supplied) "xxx xxx xxx." In this connection, please be informed that the matter relating to the issuance of tax declaration on real properties of the public domain occupied and possessed by the National Cultural Minorities prior to July 4, 1955 is included in the Manual on Real Property Tax Administration being prepared by this Bureau. In the meantime that the said Assessment Manual is yet to be approved/signed by the Secretary of Finance, this Bureau interposes no objection on the certification being issued by the barangay captain as the basis in the issuance of tax declaration by the Assessor concerned on certain real property occupied and possessed by national cultural communities prior to July 4, 1955. It is however, emphasized that, upon the approval of the said Manual, the certification will be secured from the National Commission for Indigenous Peoples (NCIP), a government agency in charge of cultural minorities. IAcTaC Be guided accordingly. (SGD.) MA. PRESENTACION R. MONTESA Executive Director