Letter of Instructions No. 1391

March 14, 1984 LETTER OF INSTRUCTIONS NO. 1391 TO : The Minister of Finance WHEREAS, it is the aim of government to accelerate the generation and issuance of Emancipation Patents to agrarian reform beneficiaries covered by Presidential Decree No. 27; WHEREAS, it is also the policy of the government to assist agrarian reform beneficiaries in meeting their financial obligations specially if such obligations are pre-requisite to the registration and issuance of the Emancipation Patent; WHEREAS, to accelerate the registration of Emancipation Patents generated for agrarian reform beneficiaries, there is a need to lighten the requirements for registration one which is the payment of surcharges and penalties on real estate taxes which may have accrued at no fault of the agrarian reform beneficiaries. NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, do hereby order and direct the Minister of Finance to condone all surcharges/penalties on arrearages or past dues on real estate taxes of agrarian reform beneficiaries effective from tax year 1973 or when the land was actually placed under Operation Land Transfer by the Ministry of Agrarian Reform pursuant to P.D. 27 until the date their Emancipation Patents shall have been registered by the Register of Deeds. SCaITA DONE in the City of Manila, this 14th day of March, in the year of Our Lord, nineteen hundred and eighty-four.