EXECUTIVE ORDER NO. 42 August 22, 1986
PROCLAIMING A ONE-TIME REAL PROPERTY TAX AMNESTY SUBJECT TO CERTAIN CONDITIONS
WHEREAS, there is a substantial amount of revenue in the form of delinquent real property taxes due and collectible by the government;
WHEREAS, the grant of tax amnesty to certain delinquent real property taxpayers would not only encourage settlement of the unpaid real property taxes but also accelerate the collection thereof;
WHEREAS, to ensure that henceforth real property tax laws would be complied with strictly, no further real property tax amnesty shall be granted.
NOW, THEREFORE, I CORAZON C. AQUINO, President of the Philippines, do hereby order:
Sec. 1. A one-time real property tax amnesty is hereby granted to real property taxpayers delinquent in the payment of real property taxes payable as of December 31, 1985 with respect to the following real properties:
(a) Those which are undeclared and subject to back taxes;
(b) Those which are undeclared but the real property taxes thereon have not been paid; and
(c) Those included in public auctions conducted by local governments but were not purchased by private persons or entities.
Fifty percentum (50%) of the accumulated delinquent real property taxes, and the entire amount of penalties as of December 31, 1985 shall be condoned. Subject to such rules and regulations as may be promulgated by the Minister of Finance. The amount due under this amnesty may be paid in installments. Should any installment not be paid on its due date, the total unpaid balance of the delinquent real property and the entire amount of penalties shall become automatically due and demandable and shall be enforced in accordance with law.
Sec. 2. The amnesty for delinquent real property taxpayers shall not apply to any of the following:
(a) Delinquent real properties which have been disposed of at public auction to satisfy the real property tax delinquencies; and
(b) Real properties subjects of pending cases in court for real property tax delinquencies;
(c) Real properties with tax delinquencies which are being pursuant to a compromise agreement.
No public auction of delinquent real properties shall be held during the period of this amnesty.
Sec. 3. The application for the real property tax amnesty shall be filed in the form prescribed by the Minister of Finance at the Office of the Treasurer of the local government unit where the real property is situated.
Sec. 4. Any taxpayer who avails himself of this tax amnesty shall be exempt from any civil, criminal and administrative liability arising from violation of the Real Property Tax Code but only with respect to real properties declared under this amnesty.
Sec. 5. The amnesty granted herein may be availed of only until December 31, 1986. Thereafter, no further real property tax amnesty shall be granted and the administrative or judicial remedies provided for by law to collect the delinquent real property taxes shall be strictly enforced.
Sec. 6. The Minister of Finance shall promulgate the necessary rules and regulations to implement this Executive Order.
Sec. 7. All laws, orders, issuance, rules and regulations or parts thereof which are inconsistent with the provisions of this Executive Order are hereby repealed or modified accordingly.
Sec. 8. This Executive Order shall take effect immediately.
Done in the City of Manila, this 22nd day of August, in the year of Our Lord, nineteen hundred and eighty-six.
The Lawphil Project - Arellano Law Foundation
