Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

FIFTEENTH CONGRESS
Second Regular Session

House BLLNO.__ 5086

INTRODUCED BY ANAKPAWIS PARTY-LIST REPRESENTATIVE
RAFAEL V. MARIANO.

EXPLANATORY NOTE

Farmers in the country are regarded as the backbone of the
economy and key player in attaining food self-sufficiency of our country.

Farmers or the so-called “backbone of our economy” confront
various problems relative to the land they are tilling. For years, they were
deprived of the necessary support from the government in terms of
capital, necessary facilities for their produce and other support servi
Farmers are also suffering from huge amount of indebtedness, high
interest rates on farm capital and low prices of their produce. In addition
to the aforesaid problems, farmers are heavily burdened by the payment
of real estate tax imposed by the local government units.

High prices of basic commodities, expenses for education of their
children, expensive social services, expenses to maintain the productivity
of their farmlands, high prices of farm inputs affect the financial status of
farmers which result to their inability to pay their real estate tax.

‘The country is also often visited by natural calamities such as
typhoons and drought, among others. For instance, from 1948-2007, the
country experienced one thousand one hundred sixty-one (1,161) tropical
cyclones (255 tropical depressions, 326 tropical storms and 580
typhoons}. (PAGASA and www.typhoon2000.com),

From 2008-2010, the country was visited by fifty-four (54) tropical
cyclones (nineteen (19) tropical storms; twenty-three (23)typhoons; and
twelve (12) tropical depressions). (www.typhoon2000.com).

In 2010, the country was also struck by El Niro phenomenon.

The aforesaid natural calamities devastated the crops of farmers in
the country which, in turn, affected their financial condition. The
unstable financial condition of farmers will then result to the failure to
pay their real estate tax.

In most cases, failure to pay taxes are not voluntary on the part of
the farmers, they are simply forced by circumstances not to comply with
their obligations.


Since farmers are the ones who ensure every cup of rice on every
family's table, it is high time to give them relief which will reduce their
burdens.

In view of the foregoing, the early passage of this bill is earnestly
requested.

"AEL V. io


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

FIFTEENTH CONGRESS
Second Regular Session

HousE Bit No._5086

INTRODUCED BY ANAKPAWIS PARTY-LIST REPRESENTATIVE
RAFAEL V, MARIANO

eunwuniive ine anneans ut no Ana ks Ann terete anne

PENALTIES THEREOF OF FARMERS IN THE COUNTRY

Be it enacted by the Senate and House of Representatives of the
Philippines in Congress assembled:

SECTION 1. The arrears in real estate tax inchiding the penalties
thereof, ten (10) years prior to the effectivity of this Act, of farmers in the
country is hereby condoned, in its emurety.

SECTION 2. Cities and municipalities are hereby granted the
power to condone the arrcars in real estate tax including the penalties
thereof, ten (10) years prior to the effectivity of this Act, of farmers within
their jurisdiction.

SECTION 3, This Act shall take effect fifteen (15) days after its
complete publication in the Official Gazette or in at jeast two (2) national
newspapers of general circulation.

Approved.