Amending Sections Three, Paragraphs (M); Six; Twenty; Eighty-Eight; Ninety And One Hundred Four Of Presidential Decree Numbered Four Hundred Sixty Four, As Amended, Otherwise Known As The R

Case Overview and Summary

Summary of Presidential Decree No. 1383

Definitions and Coverage (Section 1):
- Defines "machinery" to include machines, equipment, instruments, and facilities used for production, manufacturing, commercial, mining, industrial, or agricultural purposes, whether permanently attached or not.

Declaration Filing Requirement (Section 2):
- Requires any person acquiring real property or making improvements to file a sworn statement declaring the true value of the property within 60 days of acquisition or completion of improvements. (Section 6-A)

Assessment Levels (Section 3):
- Provides assessment levels for buildings, machineries, and other improvements based on market value and actual use:
• For buildings and other improvements, assessment levels range from 15% to 80% based on market value and type (residential, commercial/agricultural, industrial). (Section 20(c)1)
• For machineries, assessment levels are 60% for agricultural, 70% for residential, and 80% for commercial and industrial. (Section 20(c)2)

Tax Exemptions (Section 4):
- Exempts land acquired for dairy farms for 5 years from conversion. (Section 40(e))
- Exempts machinery of pioneer and preferred industries certified by the Board of Investments for the first 3 years of operation. (Section 40(e))

Assessor Qualifications and Appointments (Section 5):
- Specifies educational and experience requirements for provincial, city, and assistant assessors. (Section 88)
- Requires at least 5 years of assessment experience for provincial/city assessors, and 3 years for assistant assessors.
- Allows substitution of experience for educational requirements.
- Requires Civil Service eligibility.

Deputy Assessors (Section 6):
- Changes the title of "Municipal Deputy Assessor" to "Deputy Provincial and Municipal Assessor". (Section 90-A(a))
- Requires creation of Deputy Provincial and Municipal Assessor positions in all municipalities starting January 1, 1979. (Section 90-A(b))
- Specifies educational and experience requirements for Deputy Provincial and Municipal Assessors. (Section 90-A(c))
- Allows municipalities to create Assistant Municipal Assessor positions with specified qualifications. (Section 90-A(d))

Penalties (Section 7):
- Imposes a fine of up to ₱1,000 or imprisonment of up to 1 year, or both, for failure to file the required declaration of real property. (Section 104)
- Allows voluntary payment of a fine determined by the Secretary of Finance based on the assessed value of the property, without filing a case in court. (Section 104)