Amending Certain Sections Of Republic Act No. 4846, Otherwise Known As The "Cultural Properties Preservation And Protection Act"

Case Overview and Summary

Summary of Presidential Decree No. 374:

Policy and Definitions:
- Declares the policy of preserving and protecting important cultural properties and National Cultural Treasures of the nation. (Sec. 2)
- Defines various terms such as cultural properties, important cultural properties, National Cultural Treasures, antiques, relics, artifacts, natural history specimens, historical sites, archaeological sites, anthropological areas, collectors, dealers, exporters, and government property. (Sec. 3)

Role of the National Museum:
- The National Museum is the agency responsible for implementing the provisions of this Act. (Sec. 4)
- The Director of the National Museum shall:
    - Undertake a census of important cultural properties, keep records of ownership, location, and condition, and maintain a register. (Sec. 5)
    - Convene panels of experts to designate National Cultural Treasures and Important Cultural Properties, and publish the designation in newspapers. (Sec. 6)
    - Follow procedures for designating National Cultural Treasures, including notifying owners, allowing for reconsideration, and marking and recording designated treasures. (Sec. 7)

Regulations on National Cultural Treasures:
- National Cultural Treasures cannot change ownership, except by inheritance or sale approved by the Director, and cannot be taken out of the country for inheritance. (Sec. 8)
- National Cultural Treasures can only be taken out of the country with a written permit from the Director for exchange programs or scientific scrutiny, and must be adequately insured and accompanied by a representative. (Sec. 9)

Export and Import Regulations:
- It is unlawful to export cultural properties without prior registration with the National Museum and a written permit from the Director. (Sec. 10)
- No cultural property may be imported without an official certification of exportation from the country of origin. (Sec. 11)

Excavation and Exploration:
- It is unlawful to explore, excavate, or dig on archaeological or historical sites without prior written authority from the Director and supervision by a certified archaeologist or competent person. (Sec. 12)
- All explorations, excavations, or diggings on government and private property for archaeological or historical purposes shall only be undertaken by the National Museum or authorized institutions. (Sec. 12)

Restoration and Preservation:
- Restorations, reconstructions, and preservations of government historical buildings, shrines, landmarks, monuments, and sites designated as National Cultural Treasures and Important Cultural Properties shall only be undertaken with written permission from the Director, who shall designate supervision. (Sec. 13)

Tax Exemptions and Deductions:
- Donations or support to the National Museum, investments for purchasing cultural properties, and support for scientific and cultural expeditions, explorations, or excavations certified by the Director shall be tax-exempt and deductible from income tax returns. (Sec. 14)
- Donations of National Cultural Treasures and Important Cultural Properties to the National Museum or accredited institutions, and monetary contributions for purchasing such items, shall be deductible from income tax returns. (Sec. 14)

Sale of Cultural Properties:
- Cultural properties for sale must be registered with the National Museum, and the proceeds shall be considered income subject to taxation. (Sec. 15)
- The government shall have the first option for three months to buy cultural properties placed on sale. (Sec. 15)

Licensing and Regulations:
- All dealers of cultural properties shall secure a license from the Director. (Sec. 16)
- All exporters of cultural properties shall secure a license from the Director. (Sec. 17)
- The Director is empowered to promulgate rules and regulations for implementing the Act, which shall be widely publicized and given to affected parties. (Sec. 18)
- The Museum may collect fees for registration, licenses, inspections, certifications, authorizations, and permits. (Sec. 19)

Penalties and Enforcement:
- Violations of the Act shall be subject to a fine of not more than ₱10,000 or imprisonment for not more than two years, or both, at the court's discretion. (Sec. 20)
- Objects or materials attempted to be concealed from registration or intended for export or excavation in violation of the Act shall be summarily confiscated and forfeited to the National Museum. (Sec. 20)
- If the violation is committed by a juridical person, the responsible manager, representative, director, agent, or employee shall also be liable to the penalties. (Sec. 20)
- A division of cultural properties in the National Museum shall be created with adequate police power to prosecute violators. (Sec. 21)

Appropriation:
- ₱100,000 is appropriated annually from the National Treasury to carry out the provisions of this Act. (Sec. 22)