Y

Republic of the Philippines

MINISTRY OF FINANCE Office of the Minister Manila

MINISTRY ORDER NO.^ M August 26, 1980

TO

:

Acting Regional Directors for Local Government Finance, Provincial, City and Municipal Treasurers and Assessors and Others Concerned.

SUBJECT : Intensification of the Collection of Delinquent Real Property Tax.

In view of the reported accumulation of uncollected delinquent realty taxes and the acute need of local governments for funds to accelerate the implementation of developmental projects, all Provincial, City and Municipal Treasurers and Assessors are hereby directed to enforce and implement nor* vigorously the remedies for the collection of delinquent real property taxes embodied in the Real Property Tax Code, particularly Sections 65, 68, 70, 73 and 82 thereof. These remedies are cumulative, simultaneous and unconditional, that in, any or all of the remedies may be resorted to and the use or non-use of one remedy shall not be a bar against the institution of the others. However, experience has shown that local government units which have opted to apply the remedy of sale at public auction have found the same to be more effective in the collection of delinquent real property taxes. Accordingly, all Provincial, City and Municipal Treasurers are hereby urged to resort primarily to the remedy of sale at public auction without prejudice to applying the other two remedies as the circumstances may warrant. For the proper and effective application and enforcement of said remedy, attention is hereby invited to the pertinent provisions of the Real Property Tax Code and Assessment Regulations No. 8-75 dated June 16, 1975, otherwise known as the Manual on Real Property Tax Administration in the Philippines prescribing the administrative requirements and prodedural guidelines to be observed.

CESAR VIRATA Minister

"Isang Bansa, Isang Diwa"

MINISTRY ORDER NO. 76 .pdf

Republic of the Philippines. MINISTRY OF FINANCE. Office of the Minister. Manila. MINISTRY ORDER NO.^ M. August 26, 1980. TO : Acting Regional Directors ...

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