Solon wants idle lands subjected to a penalty five times

the amount of their real property tax

A lawmaker is seeking to impose on owners of lands, which remain idle and unproductive
for a period exceeding one year, a penalty which is five times the amount of the lands real
property tax.
Rep. Arthur Yap (3
rd
istrict, !ohol" said his proposal em#odied in $ouse !ill %%&' or the
proposed (Revised Rules on )dle *and +axation Act, aims to promote the utili-ation and
productivity of idle agricultural lands, increase incomes of farmers, develop food sufficiency and
security, and provide for sources of additional revenues for *ocal .overnment /nits (*./s".
Yap, a former agriculture secretary, said although Repu#lic Act 0%31, otherwise known as
the (Agricultural and 2isheries 3oderni-ation Act, (A23A", prescri#ed an idle land taxation,
the amount of taxes collected out of said idle lands remains insignificant, if not totally negligi#le.
(+hus, the unproductive lands remain unproductive. +he lingering issue a#out food
security and supplemental income for our suffering farmers and fisherfolks are still unaddressed,,
said Yap, a vice chairman of the $ouse 4ommittees on .overnment 5nterprises and
6rivati-ation, and on .lo#ali-ation and 7orld +rade 8rgani-ation (7+8".
/nder 9ection :: of RA 0%31, agricultural lands that lie idle and unproductive for a period
exceeding one year shall #e slapped an idle land tax of 63,''' per hectare.
7ith his proposal, Yap said there would #e more idle agricultural lands which can #e
slapped with heavier penalties. (+hus, the landowners, including the government, would #e left
without recourse #ut to use their lands and make it productive. +he issues of additional income
for our farmers and food sufficiency shall #e attended to. And, in the process, the *./s would
also have a means of increasing their )RA or income,, he said.
$e said there are several reasons attri#uted to the failure of tax collection. 2oremost, he
said, is the definition of (idle agricultural lands., $e explained A23A limits it to ()rrigated
lands, which are merely those serviced #y natural irrigation or irrigation facilities.
+he other limitation is the area of idle lands according to Yap. +he provision in the law
only covers those which are seven hectares or larger. ()t is of common knowledge that most
agricultural lands are already divided into small parcels and under separate titles. +here are only a
few lands, even agricultural, which are of very large tracts,, he said.
*astly, Yap said is that the land should #e within the protected areas for agricultural
development as identified under 9ections & and ; of the A23A or the 9trategic Agriculture and
2isheries evelopment <ones (9A2<".
+he second reason for the tax collection failure is the form of tax and the taxing authority.
$e said the idle land tax is not a form of (real property tax,, which the *./s collect, a #ig
NR # 3543B
JULY 30, 2014
percent of which they get #ack under their )nternal Revenue Allotment ()RA". (/nder the A23A
implementing rules, the *./s were made as mere collecting agents. +he payment is for the
+reasurer of the 6hilippines. +hus, there is not much incentive for the *./ to collect the said
tax,, said Yap.
+he third reason for the failure is the amount of tax according to Yap. $e said A23A
pegged the idle land tax at 63,''' per hectare. (+here is no provision for its increase through the
passage of time. +oday, such paltry amount can no longer #e considered as a penalty #y #ig
landowners,, he said.
+he last and very important reason for the failure is the implementation of the idle land
taxation according to Yap. $e said to date, a comprehensive and advanced mapping of all
agricultural lands is still to #e done #y the !ureau of 9oils and 7ater 3anagement (!973".
(ue to the lack of said mapping systems, there were several grants of exemption, special
reclassification, amnesty or other reprieves granted to landwoners,, said Yap.
$ouse !ill %%&', now pending at the 4ommittee on Agriculture and 2ood, seeks the
amendment of 9ection :: of RA 0%31 or A23A so that (Any person or =uridical entity who
knowingly or deli#erately causes lands one hectare or larger, whether contiguous or not, to lie
idle and unproductive for a period exceeding one year, unless due to force ma=eure, shall #e
su#=ect to a penalty five times the amount of the lands real property tax.,
9hould the continued agricultural inactivity, unless due to force ma=eure, exceed a period
of two years, the land shall #e su#=ect to escheat proceedings #y the municipal or *./ where it is
located, the #ill provides.
2urthermore, the #ill provides the *./ shall have no right or power to grant exemption,
special reclassification, amnesty or any other reprieve.
+he #ill also seeks the amendment of 9ection 0 of RA 0%31 so that (+he *and Registration
Authority (*RA", the >ational 3apping and Resource )nformation Authority (>A3R)A" and?or
the pertinent *./, which has undertaken digiti-ation or computeri-ation, or is e@uipped with
.eographic )nformation 9ystems, .lo#al 6ositioning 9ystems, Remote 9ensing or similar digital
mapping technologies, shall #e tasked to share such systems or digital maps with the !973.
+he !973 shall provide the *./ a copy of the digital maps for purposes of taxation of idle
lands, the #ill provides.
+he #ill defines idle or unproductive lands as (all lands, including private individual and
corporate lands, and lands covered #y the 4omprehensive Agrarian Reform 6rogram (4AR6",
which are unutili-ed or underutili-ed for agricultural, fisheries, agroAindustrial production or any
other purpose. +hey shall likewise cover pu#lic lands, governmentAowned properties, military
reservations, aliena#le and disposa#le lands, in which case, the utili-ation shall #e covered #y
shortAterm lease contracts for farmers or fisherfolks residing in the same #arangay as said lands.,
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