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Environmental Planning

Laws Made Easy


Lecture 7
RA 7160
Local Government Code of 1991
Section 6. Authority to create LGUs
– By law enacted in congress (province, city, municipality or any other
political subdivision)
– By ordinance passed by the sangguniang panlalawigan or sangguniang
panglungsod (barangay)

Section 7. Creation and Conversion


– Based on income, population and land area
– Compliance shall be attested to by the DOF, NSO, and LMB

Section 15. Political and corporate nature of LGUs


– LGUs shall exercise powers as a political subdivision of the national
government and as a corporate entity representing the inhabitants of
its territory
RA 7160
Local Government Code of 1991
Section 16. General welfare
– LGUs shall:
• ensure and support, among other things, the preservation and
enrichment of culture,
• promote health and safety,
• enhance the right of the people to a balanced ecology,
• encourage and support the development of appropriate and self-
reliant scientific and technological capabilities,
• improve public morals,
• enhance economic prosperity and social justice,
• promote full employment among their residents,
• maintain peace and order, and
• preserve the comfort and convenience of their inhabitants.
RA 7160
Local Government Code of 1991
Section 20. Reclassification of Lands
– When the land ceases to be economically feasible and sound
for agricultural purposes
– Where the land shall have substantially greater economic value
for residential, commercial, or industrial purposes, as
determined by the sanggunian concerned.
– Limited to the following % at the time of the passage of the
ordinance:
• For highly urbanized and independent component cities,
15%
• For component cities and 1st to 3rd class municipalities, 10%
• For 4th to 6th class municipalities, 5%
• Agricultural lands under CARP shall not be affected
RA 7160
Local Government Code of 1991

Section 25. National supervision over LGUs


– The President shall exercise supervisory authority
• directly over provinces, highly urbanized cities and
independent component cities
• through the province with respect to component cities
and municipalities
• through the city and municipality with respect to
barangays
RA 7160
Local Government Code of 1991
SECTION 39. Qualifications
- An elective local official must be a citizen of the Philippines; a
registered voter in the Barangay, municipality, city, or province or, in
the case of a member of the Sangguniang Panlalawigan, Sangguniang
Panlungsod, or Sanggunian bayan, the district where he intends to be
elected; a resident therein for at least one (1) year immediately
preceding the day of the election; and able to read and write Filipino
or any other local language or dialect.
- Candidates for the position of governor, vice- governor or member of
the Sangguniang Panlalawigan, or Mayor, vice-mayor or member of
the Sangguniang Panlungsod of highly urbanized cities must be at least
twenty-three (23) years of age on election day.
RA 7160
Local Government Code of 1991
SECTION 39. Qualifications
- Candidates for the position of Mayor or vice-mayor of independent
component cities, component cities, municipalities must be at least
twenty-one (21) years of age on election day.
- Candidates for the position of member of the Sangguniang
Panlungsod or Sangguniang bayan must be at least eighteen (18) years
of age on election day.
- Candidates for the position of Punong Barangay or member of the
Sangguniang Barangay must be at least eighteen (18) years of age on
election day.
- Candidates for the Sangguniang kabataan must be at least fifteen (15)
years of age but not more than twenty-one (21) years of age on
election day.
RA 7160
Local Government Code of 1991
Section 43. Term of Office
– Term of office of all elective officials shall be 3 years
– Not more than 3 consecutive terms in the same position
– 5 years for barangay officials and members of the
sangguniang kabataan

Section 48/49. Local legislative power/ presiding officer


– sangguniang panlalawigan – province; vice-governor
– sangguniang panlungsod – city; city vice-mayor
– sangguniang bayan - municipality; municipal vice-mayor
– sangguniang barangay – barangay; punong barangay
RA 7160
Local Government Code of 1991
Section 106. Local development councils
– Each LGU shall have a comprehensive multi-sectoral
development plan to be initiated by its development
council and approved by its sanggunian.

Section 107. Composition of local development councils


– Barangay development council
» Members of the sangguniang barangay
» Representatives of NGOs (constituting not less than ¼
of the members of the fully organized council)
» Representative of the congressman
RA 7160
Local Government Code of 1991
Section 107. Composition of local development councils (cont.)
– City or municipal development council
» All punong barangays in the city or municipality
» Chairman of the committee on appropriations of the
sangguniang panlungsod or sangguniang bayan
concerned
» The congressman or his representative
» Representatives of NGOs (constituting not less than ¼
of the members of the fully organized council)
RA 7160
Local Government Code of 1991
Section 107. Composition of local development councils (cont.)
– Provincial development council
» All mayors of component cities and municipalities
» The chairman of the committee on appropriations of
the sangguniang panlalawigan
» The congressman or his representative
» Representatives of NGOs (constituting not less than ¼
of the members of the fully organized council)
RA 7160
Local Government Code of 1991
Section 114. Relation of LDCs to the Sanggunian and Regional
Development Council
– The policies, programs and projects proposed by the LDCs
shall be submitted to the sanggunian concerned for
appropriate action. The local development plans may be
integrated with the development plans of the next higher
level of LDCs
– The approved development plans of provinces, highly
urbanized cities, and independent component cities shall
be submitted to the RDC, which shall be integrated into
the regional development plan for submission to NEDA
RA 7160
Local Government Code of 1991
Section 120. Local initiative defined
– The legal process whereby the registered voters of an LGU may
directly propose, enact or amend any ordinance

Section 120. Local referendum defined


– The legal process whereby the registered voters of the LGUs
may approve, amend or reject any ordinance enacted by the
sanggunian

Section 129. Power to create sources of revenue


– Each LGU shall exercise its power to create its own sources of
revenue and to levy taxes, fees and charges… Such taxes, fees
and charges shall accrue exclusively to the local government
units.
RA 7160
Local Government Code of 1991
Section 130. Fundamental principles (of taxation)
– Taxation shall be uniform in each local government unit.
– Taxes, fees, charges and other impositions shall be
equitable and based on the taxpayer’s ability to pay
– Each LGU shall, as far as practicable, evolve a progressive
system of taxation

Section 132. Local taxing authority


– The power to impose a tax, fee, or charge or to generate
revenue under this Code shall be exercised by the
sanggunian of the LGU concerned through an appropriate
ordinance.
RA 7160
Local Government Code of 1991
Section 135. Tax on transfer of real property ownership
– The province may impose a tax on the sale, donation,
barter, or any other mode of transferring ownership or title
of real property at the rate of not more than 50% of 1% of
the total consideration involved in the acquisition of the
property or the fair market value in case the monetary
consideration involved in the transfer is not substantial,
whichever is higher.

Section 156. Community tax


– Cities or municipalities may levy a community tax in
accordance with the provisions of this article (on
community tax)
RA 7160
Local Government Code of 1991
Section 157. Individuals liable to community tax
– Every inhabitant of the Philippines 18 years old or over
who has been regularly employed on a wage or salary basis
for at least 30 consecutive working days during any
calendar year, or who is engaged in business or occupation
or who owns real property with an aggregate assessed
value of P1,000.00 or more, or who is required by law to
file an income tax return shall pay an annual community
tax of P5.00 and an annual additional tax of P1.00 for every
P1,000.00 of income regardless of whether from business,
exercise of profession or from property, which in no case
shall exceed P5,000.00
RA 7160
Local Government Code of 1991
Section 159. Exemptions
– The following are exempt from the community tax:
» Diplomatic and consular representatives
» Transient visitors when their stay in the Philippines
does not exceed 3 months

Section 201. Appraisal of real property


- All real property, whether taxable or exempt, shall be appraised
at the current and fair market value prevailing in the locality
where the property is situated. The DOF shall promulgate the
necessary rules and regulations for the classification, appraisal
and assessment of real property.
RA 7160
Local Government Code of 1991
Section 232. Power to levy property tax
- A province or city or a municipality within the Metropolitan Manila area
may levy an annual ad valorem tax on real property such as land, building
machinery, and other improvement not hereinafter specifically exempted.

Section 233. Rates of levy


- A province or city or a municipality within the Metropolitan Manila Area
shall fix a uniform rate of basic real property tax applicable to their
respective localities as follows:
- In the case of a province, not exceeding 1% of the assessed value of
real property
- In the case of a city or a municipality within the Metropolitan Manila
area, not exceeding 2% of the assessed value of the property
RA 7160
Local Government Code of 1991
Section 234. Exemption from real property tax
- Real property owned by the Republic of the Philippines or any of its
political subdivisions, except…
- Charitable institutions, churches, parsonages, or convents appurtenant
thereto, mosques, nonprofit or religious cemeteries and all lands,
buildings, and improvements actually directly and exclusively used for
religious, charitable and educational purposes.
- All machineries and equipment that are actually, directly and exclusively
used by local water districts and government-owned and controlled
corporations engaged in the supply and distribution of water and/or
generation and transmission of electric power
- All real property owned by duly-registered cooperatives as provided for
under RA 6938
- Machinery and equipment used for pollution control and environmental
protection
RA 7160
Local Government Code of 1991
Section 235. Additional levy on real property for the Special Education
Fund
- A province or city, or a municipality within the Metropolitan Manila
Area, may levy and collect an annual tax of 1% on the assessed value of
real property which shall be in addition to the basic real property tax.
- The proceeds thereof shall exclusively accrue to the Special Education
Fund (SEF).

Section 236. Additional ad valorem tax on idle lands


- A province or city, or a municipality within the Metropolitan Manila
area may levy an annual tax on idle lands at the rate not exceeding 5%
of the assessed value of the property which shall be in addition to the
basic real property tax.
RA 7160
Local Government Code of 1991
Section 237. Idle lands, Coverage
- Agricultural lands, more than 1 hectare in area, ½ of which remain
uncultivated or unimproved by the owner of the property or
person having legal interest therein.
- Agricultural lands planted to permanent or perennial crops
with at least 50 trees to a hectare shall not be considered idle
lands.
- Lands for grazing purposes shall likewise not be considered as
idle lands.
- Lands, other than agricultural lands, located in a city or
municipality, more than 1,000 sq.m. in area ½ of which remain
unutilized or unimproved by the owner of the property or person
having legal interest therein.
RA 7160
RA 7160
Local Government Code of 1991
Section 271. Distribution of proceeds (real property tax)
- In the case of provinces:
- General fund of the province, 35%
- General fund of the municipality, 40%
- Barangay, 25%
- In the case of cities
- General fund of the city, 70%
- Component barangays of the city where the property is
located, 30%:
• 50% to the barangay where the property is located
• 50% shall accrue equally to all component barangays
of the city
RA 7160
Local Government Code of 1991
Section 271. Distribution of proceeds (real property tax) (cont.)
- In the case of a municipality within the Metropolitan Manila
area:
- General fund of the Metropolitan Manila Authority, 35%
- General fund of the municipality where the property is
located, 35%
- Component barangays of the municipality where the
property is located, 30%:
• 50% to the barangay where the property is located
• 50% shall accrue equally to all component barangays
of the municipality
RA 7160
Local Government Code of 1991
Section 284. Allotment of Internal Revenue Taxes
- Local government units shall have a share in the national
internal revenue taxes based on the collection of the 3rd fiscal
year preceding the current fiscal year:
- On the first year of effectivity of this Code, 30%
- On the second year, 35%, and
- On the third year and thereafter, 40%
- Adjusted by the President in case the national government
incurs an unmanageable public sector deficit, but in no case
shall the allotment be less than 30% of the collection of
national internal revenue taxes of the third fiscal year
preceding the current fiscal year.
RA 7160
Local Government Code of 1991
Section 285. Allocation to LGUs
- Provinces, 23%
- Cities, 23%
- Municipalities, 34%
- Barangays, 20%
- Provided that the share of each province, city, and
municipality shall be determined on the basis of the following
formula:
• Population – 50%
• Land area – 25%
• Equal sharing – 25%
Internal Revenue Allotment
RA 7160
Local Government Code of 1991
Section 287. Local development projects
- Each LGU shall appropriate in its annual budget no less than 20% of
its annual internal revenue allotment for development projects.

Section 290. Amount of share in local government units (in the


national wealth)
- LGUs shall, in addition to the IRA, have a share of 40% of the gross
collection derived by the national government from the preceding
fiscal year from mining taxes, royalties, forestry and fishery charges,
and such other taxes, fees, or charges, including related surcharges,
interests, or fines, and from its share in any co-production, joint
venture or production sharing agreement in the utilization and
development of the national wealth within their territorial
jurisdiction.
RA 7160
Local Government Code of 1991
Section 292. Allocation of shares
- Where the natural resources are located in the province
- Province, 20%
- Component city/ municipality, 45%
- Barangay, 35%
- Provided, however, that where the natural resources are located
in 2 or more provinces, or in 2 or more component cities or
municipalities, or in 2 or more barangays, their respective shares
shall be computed on the basis of:
- Population, 70%
- Land area, 30%
- Where the natural resources are located in a highly urbanized or
independent component city
- City, 65%
- Barangay, 35%
RA 7160
Local Government Code of 1991
Section 386. Requisites for creation (barangay)
- Contiguous territory
- Population of at least 2,000 inhabitants except in cities and
municipalities in Metro Manila and other metropolitan political
subdivisions and highly urbanized areas where population should
be at least 5,000 inhabitants
- Territory need not be contiguous if it comprises 2 or more islands.

Section 387. Chief Officials and Offices


- There shall be in each barangay a punong barangay, 7 sangguniang
barangay members, the sangguniang kabataan chairman, a
barangay secretary, and a barangay treasurer.
RA 7160
Local Government Code of 1991
Section 399. Lupong Tagapamayapa
- There is hereby created in each barangay a lupong
tagapamayapa composed of the punong barangay as
chairman and 10 to 20 members.

Section 402. Functions of the Lupon


- Provides a forum for exchange of ideas among its members
and the public on maters relevant to the amicable
settlement of disputes, and to enable various conciliation
panel members to share with one another their
observations and experiences in effecting speedy
resolution of disputes.
RA 7160
Local Government Code of 1991
Section 404. Pangkat ng Tagapagkasundo
- There shall be constituted for each dispute brought upon
the lupon a conciliaton panel to be known as the pangkat
ng tagapagkasundo consisting of 3 members who shall be
chosen by the parties to the dispute from the list of
members of the lupon.

Section 423. Creation and Election (Sangguniang Kabataan)


- Composed of a chairman, 7 members, a secretary and a
treasurer
RA 7160
Local Government Code of 1991
Section 442. Requisites for Creation (Municipality)
- Average income as certified by the provincial treasurer of at least
P2,500,000 for the last 2 years based on 1991 constant prices.
- Population of at least 25,000 inhabitants, and
- Contiguous territory of at least 50 sq.km.

Section 448. Requisites for Creation (City), as amended by RA 9009


- Average annual income as certified by the DOF of at least
P100,000,000.00 for the last 2 consecutive years based on 2000
constant prices (from P20,000,000 based on the LGC), and either of
the following requisites
- Contiguous territory of at least 100 sq.km.
- Population of not less than 150,000 inhabitants
RA 7160
Local Government Code of 1991
Section 451. Cities, classified
- A city may either be component or highly urbanized

Section 452. Highly Urbanized Cities


- Minimum population of 200,000
- With the latest annual income of at least P50,000,000
based on 1991 constant prices as certified by the city
treasurer
- Qualified voters of highly urbanized cities shall remain
excluded from voting for elective provincial officials.
RA 7160
Local Government Code of 1991
Section 461. Requisites for creation (Province)
- Average annual income as certified by the DOF of not less
than P20,000,000 based on 1991 constant prices, and
either of the following requisites:
- Contiguous territory of at least 2,000 sq.km.
- A population of not less than 250,000 inhabitants
EO 192, series of 1987
Reorganization Act of the DENR
Section 4. Mandate
– The Department shall be the primary government agency
responsible for the conservation, management,
development, and proper use of the country’s
environment and natural resources, specifically forest and
grazing lands, mineral resources, including those in
reservation and watershed areas, and lands of the public
domain, as well as the licensing and regulation of all
natural resources as may be provided for by law in order to
ensure equitable sharing of the benefits derived therefrom
for the welfare of the present and future generation of
Filipinos.
EO 192, series of 1987
Reorganization Act of the DENR
Section 13. Forest Management Bureau
– Shall advise the Secretary on matters pertaining to forest
development and conservation

Section 14. Lands Management Bureau


– Shall advise the Secretary on matters pertaining to rational
land classification management and disposition

Section 15. Mines and Geosciences Bureau


– Shall advise the Secretary on matters pertaining to geology
and mineral resources exploration, development, and
conservation
EO 192, series of 1987
Reorganization Act of the DENR
Section 16. Environmental Management Bureau
– Shall advise the Secretary on matters relating to
environmental management, conservation and pollution
control

Section 17. Ecosystems Research and Development Bureau


– Formulates and recommends an integrated research
program relating to Philippine ecosystems and natural
resources such as minerals, lands, forests, as holistic and
interdisciplinary fields of inquiry
EO 192, series of 1987
Reorganization Act of the DENR
Section 18. Protected Areas and Wildlife Bureau
– Formulates and recommends policies, guidelines, rules and
regulations for the establishment and management of an
Integrated Protected Areas Systems such as national parks, wildlife
sanctuaries and refuge, marine parks and biospheric reserves.

Section 19. Pollution Adjudication Board


– Adjudication of pollution cases

Section 20. Field Offices of the Department


– Environment and Natural Resources Regional Offices; Environment
and Natural Resources Provincial Offices; and community office in
municipalities wherever deemed necessary
RA 7586
National Integrated Protected Areas System
Section 2. Declaration of Policy
- National Integrated Protected Areas System (NIPAS) –
shall encompass outstandingly remarkable areas and
biologically important public lands that are habitats of
rare and endangered species of plants and animals,
biogeographic zones and related ecosystems, whether
terrestrial, wetland or marine, all of which shall be
designated as protected areas.
RA 7586
National Integrated Protected Areas System
Section 3. Categories
- Strict nature reserve
- Natural park
- Natural monument
- Wildlife sanctuary
- Protected landscapes and seascapes
- Resource reserve
- Natural biotic areas, and
- Other categories established by law, conventions, or
international agreements which the Philippine government
agency is a signatory
RA 7586
National Integrated Protected Areas System
Section 3. Definition of Terms
- National park – a forest reservation essentially of natural
wilderness character which has been withdrawn from
settlement, occupancy or any form of exploitation except in
conformity with (an) approved management plan and set aside
as such to conserve the area or preserve the scenery, the
natural and historic objects, the wild animals and plants therein
and to provide enjoyment of these features in such areas
- Natural monument – a relatively small area focused on
protection of small features to protect or preserve nationally
significant natural features on account of their special interest or
unique characteristics
RA 7586
National Integrated Protected Areas System
Section 3. Definition of Terms (cont.)
- Natural biotic area – an area set aside to allow the way of life of
societies living in harmony with the environment to adapt to modern
technology at their pace.
- Natural park – a relatively large area not materially altered by human
activity where extractive resource uses are not allowed and
maintained to protect outstanding natural and scenic areas of
national or international significance for scientific, educational, and
recreational use.
- Protected landscapes/seascapes – areas of national significance
which are characterized by the harmonious interaction of man and
land while providing opportunities for public enjoyment through
recreation and tourism within the normal lifestyle and economic
activity of these areas
RA 7586
National Integrated Protected Areas System
Section 3. Definition of Terms (cont.)
- Resource reserve – an extensive and relatively isolated and
uninhabited area normally with difficult access designated as such to
protect natural resources of the area for future use and prevent or
contain development activities that could affect the resource pending
the establishment of objectives which are based upon appropriate
knowledge and planning
- Strict nature reserve – an area possessing some outstanding
ecosystem, features and/or species of flora and fauna of national
scientific importance maintained to protect nature and maintain
processes in an undisturbed state in order to have ecologically
representative examples of the natural environment available for
scientific study, environmental monitoring, education, and for the
maintenance of genetic resources in a dynamic and evolutionary state.
RA 7586
National Integrated Protected Areas System
Section 3. Definition of Terms (cont.)
- Wildlife sanctuary – comprises an area which assures the
natural conditions necessary to protect nationally significant
species, group of species, biotic communities, or physical
features of the environment where these may require
specific human manipulation for their perpetuation.

Section 8. Buffer zones


- For each protected area, there shall be established peripheral
buffer zones when necessary, in the same manner as
Congress establishes the protected area, to protect the same
from activities that will directly and indirectly harm it.
RA 7586
National Integrated Protected Areas System

Section 13. Ancestral lands and rights over them.


- Ancestral lands and customary rights and interests arising
shall be accorded due recognition. The DENR shall
prescribe rules and regulations to govern ancestral lands
within protected areas; Provided that the DENR shall have
no power to evict indigenous communities from their
present occupancy nor resettle them to another area
without their consent.
PD 705
Revised Forestry Code
Section 15. Topography
- No land of the public domain eighteen percent (18%) in slope or over
shall be classified as alienable and disposable, nor any forest land fifty
percent (50%) in slope or over, as grazing land.

Section 16. Areas needed for forest purposes.


- The following lands, even if they are below 18% in slope, are needed
for forest purposes, and may not, therefore, be classified as A&D land,
to wit:
- Areas less than 250 hectares which are far from or not contiguous
with, any certified A&D land
- Isolated patches of forest of at least 5 hectares with rocky terrain,
or which protect a spring for communal use.
PD 705
Revised Forestry Code
Section 16. Areas needed for forest purposes (cont.)
- Areas which have already been reforested
- Areas within forest concessions which are timbered or
have good residual stocking to support an existing, or
approved to be established, wood-processing plant
- Ridge tops and plateaus regardless of size found within,
or surrounded wholly or partly by, forest lands where
headwaters emanate
- Appropriately located road rights-of-way
- Twenty meter strips of land along the edge of the
normal high waterline of rivers and streams with
channels of at least 5 meters wide
PD 705
Revised Forestry Code
Section 16. Areas needed for forest purposes (cont.)
- Strips of mangrove or swamplands at least 20 meters
wide, along shorelines facing oceans, lakes and other
bodies of water, and strips of land at least 20 meters
wide facing lakes
- Areas needed for other purposes, such as national
parks, national historical sites, game refuges and
wildlife sanctuaries, forest station sites, and others of
public interest
- Areas previously proclaimed by the President as forest
reserves, national parks, game refuge, bird sanctuaries,
national shrines, national historic sites.
PD 705
Revised Forestry Code
Section 20. License Agreement, License, Lease or Permit
- No person may utilize, exploit, occupy, possess or conduct
any activity within any forest or grazing land, or establish,
install, add or operate any wood or forest products
processing plant, unless he had been authorized to do so
under a license agreement, license, lease or permit.

Section 27. Duration of License Agreement or License to


Harvest Timber in Forest Lands.
- The maximum period of any privilege to harvest timber is
25 years, renewable for a period not exceeding 25 years.
PD 705
Revised Forestry Code
Section 34. Industrial tree plantations, tree farms and agro-forestry
farms
- A lease for a period of 50 years for the establishment of an
industrial tree plantation, tree farm or agro-forestry farm, may
be granted… with a minimum area of 100 hectares for industrial
tree plantations and agro-forestry farms and 10 hectares for tree
farms

Section 59. Citizenship


- In the evaluation of applications of corporations, increased
Filipino equity and participation beyond the 60% constitutional
limitation shall be encouraged. All other factors being equal, the
applicant with more Filipino equity and participation shall be
preferred.
PD 1067
The Water Code
Article 4. Waters, as used in this Code, refer to water under the
ground, water above the ground, water in the atmosphere, and
the waters of the sea within the territorial jurisdiction of the
Philippines

Article 13. No person, including government instrumentalities, or


government-owned or controlled corporations, shall appropriate
water without a water right, which shall be evidenced by a
document known as a water permit.
Water right is the privilege granted by the government to
appropriate and use water.
PD 1067
The Water Code
Article 14. Any person may appropriate or use natural bodies of
water without securing a water permit for any of the following:
a. Appropriation of water by means of handcarried
receptacles; and
b. Bathing or washing, watering or dipping of domestic
or farm animals, and navigation of watercrafts or
transportation of logs and other objects by flotation.

Article 15. Only citizens of the Philippines, of legal age, as well as


juridical persons, who are duly qualified by law to exploit and
develop water resources, may apply for water permits.
PD 1067
The Water Code
Article 44. Drainage systems shall be so constructed that their outlets
are rivers, lakes, the sea, natural bodies of water, or such other
watercourse as may be approved by the proper government agency.

Article 46. When artificial means are employed to drain water from
higher to lower land, the owner of the higher land shall select the
routes and methods of drainage that will cause the minimum damage
to the lower lands, subject to the requirements of just compensation

Article 50. Lower estates are obliged to receive the waters which
naturally and without the intervention of man flow from the higher
estate, as well as the stones or earth which they carry with them.
PD 1067
The Water Code
Article 51. The banks of rivers and streams and the shores of the seas
and lakes throughout their entire length and within zone of 3 meters in
urban areas, 20 meters in agricultural areas, and 40 meters in forest
areas, along their margins are subject to easement of public use in the
interest of recreation, navigation, floatage, fishing and salvage. No
person shall be allowed to stay in this zone longer than what is
necessary for recreation, navigation, floatage, fishing, or salvage or to
build structures of any kind.

Article 53. To protect the best interest and the coordinated protection
of flood plain lands, the Secretary of DPWH may declare flood control
areas and promulgate guidelines for governing flood plain management
plans in these areas.
PD 1067
The Water Code
Article 55. The government may construct necessary flood
control structures in declared flood control areas, and for this
purpose it shall have a legal easement as wide as may be needed
along and adjacent to the river bank and outside of the bed or
channel of the river.

Article 57. Any person may erect levees or revetments to protect


his property from flood, encroachment by the river, or change in
the course of the river, provided that such construction does not
cause damage to the property of another.

Article 62. Waters of a stream may be stored in a reservoir by a


permittee in such amount as will not prejudice the right of any
permittee downstream
PD 1067
The Water Code
Article 67. Any watershed or any area of land adjacent to any
surface water or overlying any ground water may be declared by
the DENR as protected area.

Article 76. The establishment of cemeteries and waste disposal


areas that may affect the source of a water supply or a reservoir
for domestic or municipal use shall be subject to the rules and
regulations promulgated by the DOH.
RA 9003
Ecological Solid Waste Management Act of 2000
Section 3. Definition of terms
- Ecological solid waste management – the systematic administration of
activities which provide for segregation at source, segregated
transportation, storage, transfer, processing, treatment, and disposal
of solid waste and all other waste management activities which do not
harm the environment.
- Materials recovery facility – includes a solid waste transfer station or
sorting station, drop-off center, a composting facility, and a recycling
facility.
- Open dump – a disposal area wherein the solid wastes are
indiscriminately thrown or disposed of without due planning and
consideration for environmental and health standards
RA 9003
Ecological Solid Waste Management Act of 2000
Section 3. Definition of terms (cont.)
- Sanitary landfill – a waste disposal site designated, constructed,
operated and maintained in a manner that exerts engineering
control over significant potential environmental impacts arising
from the development and operation of the facility

Section 10. Role of LGUs in solid waste management


- Segregation and collection of solid waste shall be conducted at
the barangay level specifically for biodegradable, compostable
and reusable wastes. Provided, that the collection of non-
recyclable materials and special wastes shall be the
responsibility of the municipality or city.
RA 9003
Ecological Solid Waste Management Act of 2000
Section 16. Local Government Solid Waste Management Plans
- The province, city or municipality, through its local solid
waste management boards, shall prepare its respective 10-
year solid waste management plans consistent with the
national solid waste management framework. Provided,
that the waste management plan shall be for the re-use,
recycling and composting of wastes generated in their
respective jurisdiction.

Section 17. The components of the local government solid


waste management plan
- Source reduction
- Recycling
- Composting
RA 9003
Ecological Solid Waste Management Act of 2000
Section 17. The components of the local government solid
waste management plan (cont.)
- Open dump sites shall not be allowed as final disposal
sites. If an open dump site is existing within the city or
municipality, the plan shall make provisions for its closure
or eventual phase out within the period specified under
the framework
- As an alternative, sanitary landfill sites shall be developed
and operated as a final disposal site for solid and,
eventually, residual wastes of a municipality or city or a
cluster of municipalities and/or cities.
RA 9003
Ecological Solid Waste Management Act of 2000
Section 20. Establishing mandatory solid waste diversion
- Each LGU plan shall include an implementation schedule which
shows that within 5 years from the implementation of this Act, the
LGU shall divert at least 25% of all solid waste from waste disposal
facilities through re-use, recycling and composting activities and
other resource activities.
- Provided, that the waste diversion goals shall be increased every 3
years.

Section 21. Mandatory segregation of wastes


- The segregation of wastes shall be conducted at the source, to
include household, institutional, industrial, commercial and
agricultural sources.
RA 9003
Ecological Solid Waste Management Act of 2000
Section 22. Requirements for the segregation and storage of solid waste
- There shall be a separate container for each type of waste from all
sources
- The solid waste container depending on its use shall be properly
marked or identified for on-site collection as “compostable,” “non-
recyclable,” “recyclable,” or “special waste,” or any other classification.

Section 32. Establishment of LGU Materials Recovery Facility


- There shall be established an MRF in every barangay or cluster of
barangays. The facility shall be established in a barangay-owned or
leased land or any suitable open space to be determined by the
barangay through its Sanggunian.
RA 9003
Ecological Solid Waste Management Act of 2000
Section 28.
- Toxic materials present in the waste stream should be
separated at source, collected separately, and further
screened and sent to appropriate hazardous waste
treatment and disposal plants, consistent with the
provisions of RA 6969

Section 32. Establishment of LGU Materials Recovery Facility


- The MRF shall receive mixed waste for final sorting,
segregation, composting, and recycling. The resulting
residual wastes shall be transferred to a long-term storage
or disposal facility or sanitary landfill.
RA 9003
Ecological Solid Waste Management Act of 2000
Section 40. Criteria for siting a sanitary landfill
- Accessible from major roadways or thoroughfares
- Should have an adequate quantity of earth cover material
that is easily handled and compacted
- Must be located in an area where the landfill’s operations
will not detrimentally affect environmentally sensitive
resources such as aquifer, groundwater reservoir, or
watershed area.
- Should be large enough to accommodate the community’s
wastes for a period of 5 years.
PD 856
Sanitation Code
Section 13. To protect drinking water from contamination, the
following measures shall be observed:
- Washing clothes or bathing within a radius of 25 meters
from any well or other source of drinking water is
prohibited
- No artesian, deep or shallow well shall be constructed
within 25 meters from any source of pollution
- No radioactive sources or materials shall be stored within a
radius of 25 meters from any well or source of drinking
water unless the radioactive source is adequately and
safely enclosed by proper shielding.
PD 856
Sanitation Code
Section 75. Septic tanks. Where a public sewerage system is not
available, sewer outfalls from residences, schools and other
buildings shall be discharged into a septic tank to be constructed
in accordance with the following minimum requirements:
- It shall generally be rectangular in shape
- It shall be built of concrete, whether pre-cast or poured in
place.
- It shall not be constructed under any building and within
25 meters from any source of water supply.
PD 856
Sanitation Code
Section 90. Burial ground requirements.
- A burial ground should be at least 25 meters distant from
any dwelling house and no house shall be constructed
within the same distance from any burial ground
- No burial ground shall be located within 50 meters from
either side of a river or within 50 meters from any source
of water supply

Section 90. Burial requirements.


- Graves where remains are buried shall be at least one and
a half meters deep and filled well and firmly
RA 7916
Special Economic Zone Act of 1995
Section 4. Definition of Terms
- Special Economic Zones – ECOZONE; selected areas with highly
developed or which have the potential to be developed into agro-
industrial, industrial, tourist/recreational, commercial, banking,
investment and financial centers. An ECOZONE may contain any or
all of the following: Industrial Estates (IEs), Export Processing Zones
(EPZs), Free Trade Zones, and Tourist/Recreational Centers.
- Industrial Estate –a tract of land subdivided and developed
according to a comprehensive plan under a unified continuous
management and with provisions for basic infrastructure and
utilities, with or without pre-built standard factory buildings and
community facilities for the use of the community of industries.
RA 7916
Special Economic Zone Act of 1995
Section 4. Definition of Terms (cont.)
- Export Processing Zone – a specialized industrial estate
located physically and/or administratively outside customs
territory, predominantly oriented to export production.
Enterprises located in export processing zones are allowed
to import capital equipment and raw materials free from
duties, taxes and other import restrictions.
- Free Trade Zone - an isolated policed area adjacent to a
port of entry (as a seaport) and/or airport where imported
goods may be unloaded for immediate transshipment or
stored, repacked, sorted, mixed, or otherwise manipulated
without being subject to import duties.
RA 7916
Special Economic Zone Act of 1995
Section 6. Criteria for the establishment of Ecozones
- The proposed area must be identified as a regional growth center in
the Medium-Term Philippine Development Plan or by the Regional
Development Council;
- The existence of required infrastructure in the proposed ECOZONE,
such as roads, railways, telephones, ports, airports, etc., and the
suitability and capacity of the proposed site to absorb such
improvements;
- The availability of water source and electric power supply for use of the
ECOZONE;
- The extent of vacant lands available for industrial and commercial
development and future expansion of the ECOZONE as well as of lands
adjacent to the ECOZONE available for development of residential
areas for the ECOZONE workers;
RA 7916
Special Economic Zone Act of 1995
Section 6. Criteria for the establishment of Ecozones
- The availability of skilled, semi-skilled and non-skilled
trainable labor force in and around the ECOZONE;
- The area must have a significant incremental advantage
over the existing economic zones and its potential
profitability can be established;
- The area must be strategically located; and
- The area must be situated where controls can easily be
established to curtail smuggling activities.
DAO 37, series of 1996
Environmental Impact Statement System
Section 3. Definition of Terms
• Environmental Impact Assessment (EIA) – the process of predicting
the likely environmental consequences of implementing projects or
undertakings and designing appropriate preventive, mitigating and
enhancement measures.
• Environmental Impact Statement (EIS) – the document(s) of studies
on the environmental impacts of a project including the discussions
on direct and indirect consequences upon human welfare and
ecological and environmental integrity. The EIS shall contain all
relevant information and details about the proposed project or
undertaking, including the environmental impacts of the project and
the appropriate mitigating and enhancement measures.
DAO 37, series of 1996
Environmental Impact Statement System
Section 3. Definition of Terms
• Environmental Compliance Certificate (ECC) - - the document
issued by the DENR Secretary or the Regional Executive
Director certifying that based on the representations of the
proponent and the preparers, as reviewed and validated by
the EIARC, the proposed project or undertaking will not cause
a significant negative environmental impact; that the
proponent has complied with all the requirements of the EIS
System and that the proponent is committed to implement its
approved Environmental Management Plan in the
Environmental Impact Statement or mitigation measures in
the Initial Environmental Examination.
DAO 37, series of 1996
Environmental Impact Statement System
Section 3. Definition of Terms
• Initial Environmental Examination (IEE) - the document
required of proponents describing the environmental impact
of, and mitigation and enhancement measures for, projects or
undertakings located in an ECA.
• Environmentally Critical Area (ECA) an area that is
environmentally sensitive and is so listed under Presidential
Proclamation (Pres. Proc.) No. 2146, Series of 1981 as well as
other areas which the President of the Philippines may
proclaim as environmentally critical
DAO 37, series of 1996
Environmental Impact Statement System
Section 3. Definition of Terms
• Environmentally Critical Project (ECP) - a project that has high
potential for significant negative environmental impact and is
listed as such under Pres. Proc. No. 2146, Series of 1981 and
Pres. No. 803, Series of 1996, as well as other projects which
the President may proclaim as environmentally critical
DAO 37, series of 1996
Environmental Impact Statement System
Section 1. Coverage
- Environmentally Critical Projects (ECPs)
A. Heavy Industries
1. Non-ferrous industries
2. Iron and steel mills
3. Petroleum and petro-chemical industries,
including oil and gas
4. Smelting plants
DAO 37, series of 1996
Environmental Impact Statement System
Section 1. Coverage
- Environmentally Critical Projects (ECPs)
B. Resource extractive industries
1. Major mining and quarrying projects
2. Forestry projects
a. Logging
b. Major wood processing projects
c. Introduction of fauna (exotic animals) in
d. public/private forests
e. Forest occupancy
f. Extraction of mangrove products
g. Grazing
3. Fishery projects
a. Dikes for/and fishpond development projects
DAO 37, series of 1996
Environmental Impact Statement System
Section 1. Coverage
- Environmentally Critical Projects (ECPs)
C. Infrastructure projects
a. Major dams
b. Major power plants (fossil-fueled, nuclear
fueled, hydroelectric,or geothermal)
c. Major reclamation projects
d. Major roads and bridges
D. Golf course projects
DAO 37, series of 1996
Environmental Impact Statement System
Section 1. Coverage
- Projects located in Environmentally Critical Areas (ECAs)
1. All areas declared by law as national parks, watershed
reserves, wildlife preserves, and sanctuaries
2. Areas set aside as aesthetic potential tourist spots
3. Areas which constitute the habitat for any endangered
or threatened species of indigenous Philippine wildlife
(flora and fauna)
4. Areas of unique historic archaeological or scientific
interest
5. Areas which are traditionally occupied by cultural
communities or tribes (indigenous cultural
communities)
DAO 37, series of 1996
Environmental Impact Statement System
Section 1. Coverage
- Projects located in Environmentally Critical Areas (ECAs)
6. Areas frequently visited and/or hard-hit by natural calamities
(geologic hazards, floods, typhoons, volcanic activity, etc.)
7. Areas with critical slopes
8. Areas classified as prime agricultural lands
9. Recharged areas of aquifers
10. Water bodies characterized by one or any combination of the
following conditions:
a. tapped for domestic purposes
b. within the controlled and/or protected areas declared by
appropriate authorities
c. which support wildlife and fishery activities
DAO 37, series of 1996
Environmental Impact Statement System
Section 1. Coverage
- Projects located in Environmentally Critical Areas (ECAs)
11. Mangrove areas characterized by one or any combination of the following
conditions:
a. with primary pristine and dense young growth
b. adjoining mouth of major river systems
c. near or adjacent to traditional productive fry or fishing grounds
d. which act as natural buffers against shore erosion, strong winds
and storm floods
e. on which people are dependent for their livelihood
12. Coral reefs characterized by one or any combination of the following
conditions:
a. with fifty percent (50%) and above live coralline cover
b. spawning and nursery grounds for fish
c. which act as natural breakwater of coastlines.
DAO 37, series of 1996
Environmental Impact Statement System
Section 2. Non-coverage
- The following projects and undertakings are not covered by the EIS System:
1. Projects which are not considered as environmentally critical or located
within an ECA:
2. ECPs or projects within ECAs which were operational prior to 1982
except in cases where their operations are expanded in terms of daily
production capacity or area, or the process is modified;
3. Countryside business and barangay entities (CBBEs) covered by
Republic Act No. 6810, otherwise known as the Magna Carta for
Countryside and Barangay Business Enterprises (Kalakalan 20), and
registered with the Department of Trade and Industry between 1991 to
1994, inclusive. Provided that, unless otherwise amended by law, non-
coverage of such CBBEs shall only subsist for a five (5)-year period
beginning from its date of registration.
DAO 37, series of 1996
Environmental Impact Statement System
Section 3. EIS/IEE for Covered Projects or Undertakings
- If a project is considered an ECP, the proponent shall be
required to prepare an EIS. If the project is located within
an ECA, the proponent shall be required to submit an IEE,
without prejudice to the submission of an EIS as may be
further required by the RED. In the alternative, the
proponent of a project within an ECA may, at its option,
submit an EIS as provided in Section 29, Article III.
- If a project or undertaking is an ECP located within an ECA,
the procedure for submission of an EIS for ECPs under
Article III (A) shall be observed.
RA 8371
Indigenous People’s Rights Act of 1997
Section 3. Definition of Terms
- Ancestral Domains – all areas belonging to Indigenous
Cultural Communities/Indigenous Peoples (ICCs/IPs)
comprising lands, inland waters, coastal areas, and natural
resources therein, held under a claim of ownership,
occupied or possessed by ICCs/IPs, themselves or through
their ancestors, communally or individually since time
immemorial
- Ancestral Lands – land occupied, possessed and utilized by
individuals, families and clans who are members of the
ICCs/IPs since time immemorial
- Time immemorial – a period of time when as far back as
memory can go
RA 8371
Indigenous People’s Rights Act of 1997
Section 4. Concept of Ancestral lands/domain
- Ancestral lands/domains shall include such concepts of territories which
cover not only the physical environment but the total environment
including the spiritual and cultural bonds to the area which the ICCs/IPs
possess, occupy and use and to which they have claims of ownership.

Section 5. Indigenous concept of ownership


- Indigenous concept of ownership sustains the view that ancestral
domains and all resources found therein shall serve as the material
bases of their cultural integrity. The indigenous concept of ownership
generally holds that ancestral domains are the ICCs/IP’s private but
community property which belongs to all generations and therefore
cannot be sold, disposed or destroyed.
RA 8371
Indigenous People’s Rights Act of 1997
Section 7. Rights to ancestral domains
- Rights of ownership
- Right to develop lands and natural resources
- Right to stay in the territories
- Right in case of displacement
- Right to regulate entry of migrants
- Right to safe and clean air and water
- Right to claim parts of reservations
- Right to resolve conflict

Section 8. Rights to ancestral lands


- Right to transfer land/property
- Right to redemption
RA 8371
Indigenous People’s Rights Act of 1997
Section 9. Responsibilities of ICCs/IPs to their ancestral domains
- Maintain ecological balance
- Restore denuded areas
- Observe laws

Section 11. Recognition of ancestral domain rights


- The rights of ICCs/IPs to their ancestral domains by virtue of
Native Title shall be recognized and respected. Formal
recognition, when solicited by ICCs/IPs concerned, shall be
embodied in a Certificate of Ancestral Domain Title (CADT),
which shall recognize the title of the concerned ICCs/IPs over
the territories identified and delineated .
RA 8371
Indigenous People’s Rights Act of 1997
Section 13. Self-governance
- The State recognizes the inherent right of ICCs/IPs to self-
governance and self-determination and respects the integrity
of their values, practices and institutions. Consequently, the
state shall guarantee the right of ICCs/IPs to freely pursue their
economic, social and cultural development.

Section 16. Right to participate in decision-making


- ICCs/IPs have the right to participate fully, if they so choose, at
all levels of decision-making in matters which may affect their
rights, lives and destinies through procedures determined by
them as well as to maintain and develop their own indigenous
political structure.
RA 8371
Indigenous People’s Rights Act of 1997
Section 17. Right to determine and decide priorities for development
- The ICCs/IPs shall have the right to determine and decide their own
priorities for development affecting their lives, beliefs, institutions,
spiritual well-being, and the lands they own, occupy or use. They shall
participate in the formulation, implementation and evaluation of
policies, plans and programs for national, regional and local
development which may directly affect them.

Section 18. Tribal barangays


- The ICCs/IPs living in contiguous areas or communities where they form
the predominant population but which are located in municipalities,
provinces or cities where they do not constitute the majority of the
population, may form or constitute a separate barangay in accordance
with the Local Government Code on the creation of tribal barangays.
RA 8371
Indigenous People’s Rights Act of 1997
Section 38. National Commission on Indigenous Cultural
Communities/lndigenous Peoples (NCIP)
- To carry out the policies herein set forth, there shall be created the
National Commission on ICCs/ IPs (NCIP), which shall be the primary
government agency responsible for the formulation and implementation
of policies, plans and programs to promote and protect the rights and
well-being of the ICCs/IPs and the recognition of their ancestral domains
as well as their rights thereto.

Section 51. Delination and Recognition of ancestral domains.


- Self-delineation shall be the guiding principle in the identification and
delineation of ancestral domains. The Sworn Statement of the Elders as
to the scope of the territories and agreements/ pacts made with
neighboring ICCs/IPs, if any, will be essential to the determination of
these traditional territories.
RA 8371
Indigenous People’s Rights Act of 1997
Section 57. Natural resources within ancestral domains
- The ICCs/ IPs shall have priority rights in the harvesting,
extraction, development or exploitation of any natural
resources within the ancestral domains. A non-member of
the ICCs/IPs concerned may be allowed to take part in the
development and utilization of the natural resources for a
period of not exceeding twenty-five (25) years renewable for
not more than twenty-five (25) years.
RA 8371
Indigenous People’s Rights Act of 1997
Section 58. Environmental consideration
- Ancestral domains or portions thereof, which are found to be
necessary for critical watersheds, mangroves, wildlife
sanctuaries, wilderness, protected areas, forest cover, or
reforestation as determined by appropriate agencies with the
full participation of the ICCs/IPs concerned shall be
maintained, managed and developed for such purposes. The
ICCs/IPs concerned shall be given the responsibility to
maintain, develop, protect and conserve such areas with the
full and effective assistance of government agencies.
RA 8371
Indigenous People’s Rights Act of 1997
Section 60. Exemption from taxes
- All lands certified to be ancestral domains shall be exempt
from real property taxes, special levies, end other forms of
exaction except such portion of the ancestral domains as are
actually used for large-scale agriculture, commercial forest
plantation and residential purposes or upon titling by private
persons: Provided, That all exactions shall be used to facilitate
the development and improvement of the ancestral domains.

Section 65. Primary and customary laws and practices


- When disputes involve ICCs/IPs, customary laws and practices
shall be used to resolve the dispute.
RA 8371
Indigenous People’s Rights Act of 1997
Section 66. Jurisdiction of the NCIP
- The NCIP, through its regional offices, shall have jurisdiction
over all claims and disputes involving rights of ICCs/IPs:
Provided, however, That no such dispute shall be brought to
the NCIP unless the parties have exhausted all remedies
provided under their customary laws. For this purpose, a
certification shall be issued by the Council of Elders/Leaders
who participated in the attempt to settle the dispute that the
same has not been resolved, which certification shall be a
condition precedent to the filing of a petition with the NCIP.
RA 9593
Tourism Act of 2009
Section 25. Reorganization of Offices
- The Philippine Tourism Authority is reorganized as the Tourism
Infrastructure and Enterprise Zone Authority (TIEZA). The
Philippine Convention and Visitors Corporation is reorganized as
the Tourism Promotions Board (TPB).

Section 28. Attached Agencies and Corporations


- TPB
- TIEZA
- Duty Free Philippines Corporation
- Intramuros Administration
- National Parks Development Committee
- Nayong Pilipino Foundation
- Philippine Retirement authority
- Philippine Commission on Sports Scuba Diving
RA 9593
Tourism Act of 2009
Section 33. NIPAS and the National Ecotourism Policy
- The Department, in coordination with the DENR, shall identify
areas covered by the NIPAS with ecotourism potentials and
cultural heritage value, and prepare policies, plans and
programs for their development, preservation, operation and
conversion into Tourism Enterprise Zones.

Section 34. Tourism Infrastructure Program


- DOT shall coordinate with the DPWH and the DOTC in the
establishment of a tourism infrastructure program identifying
vital access roads, airports, seaports and other infrastructure
requirements in identified tourism areas.
RA 9593
Tourism Act of 2009
Section 35. Coordination between National and Local Governments
- DOT, DILG and LGUs shall integrate and coordinate local and national
plans for tourism development.
Section 37. Local Tourism Development Planning
- LGUs, in consultation with stakeholders, are encouraged to utilize their
powers to ensure the preparation and implementation of a tourism
development plan (that integrate zoning, land use, infrastructure
development, etc).
Section 42. Tourism Officers
- Every province, city or municipality in which tourism is a significant
industry shall have a permanent position for a tourism officer. He or she
shall be responsible for preparing, implementing, and updating local
tourism development plans and for enforcing laws, rules and regulations.
RA 9593
Tourism Act of 2009
Section 59. Tourism Enterprise Zones
- Any geographic area with the following characteristics may be designated as
TEZs:
a) The area is capable of being defined into one contiguous territory
b) It has historical and cultural significance, environmental beauty, or
existing or potential integrated leisure facilities within its bounds or
within reasonable distances from it.
c) It has or it may have strategic access through transportation
infrastructure, and reasonable connection with utilities infrastructure
systems
d) It is sufficient in size, such that it may be further utilized for bringing
in new investments in tourism establishments and services; and
e) It is in a strategic location such as to catalyze the socio-economic
development of neighboring communities.
RA 9593
Tourism Act of 2009
Section 60. Designation of TEZs
- The TIEZA shall designate TEZs, upon the recommendation of
any LGU or private entity, or through joint ventures between
the public and the private sectors.

Section 61. Development Planning


- Each application for designation as a TEZ shall be accompanied
by a development plan (which shall be consistent with the
principles of economic, cultural and environmentally
sustainable tourism development. No TEZ shall be designated
without a development plan duly approved by the TIEZA, and
without the approval, by resolution of the LGU concerned.
RA 9593
Tourism Act of 2009
Section 61. Development Planning (cont.)
- Lands identified as part of a TEZ shall qualify for exemption
from the coverage of RA 7279 (UDHA) and RA 6657 (CARL),
subject to rules and regulations to be crafted by the TIEZA,
HUDCC and DAR.

Section 62. Operation of TEZs


- The TEZ proponent shall establish a corporate entity, to be
known as the TEZ Operator, which shall administer the TEZ and
supervise its activities.
RA 9593
Tourism Act of 2009
Section 63. TIEZA
- Under the supervision of the Secretary and attached to the
DOT for purposes of program and policy coordination shall be
a body corporate known as the Tourism Infrastructure and
Enterprise Zone Authority

Section 64. Mandate


- The TIEZA shall be a body corporate which shall designate,
regulate and supervise the TEZs established under this Act, as
well as develop, manage and supervise tourism infrastructure
projects in the country.
RA 9593
Tourism Act of 2009
Section 86. Fiscal Incentives Available to TEZ Operators and
Tourism Enterprises
- Income Tax Holiday – 6 years
- Gross Income Taxation – 5%
- Exemption from taxes and customs duties for capital
investment and equipment, transportation and spare parts
and other goods.

Section 88. Incentives available to tourism enterprises outside of


TEZs
- Omnibus Investments Code
- Foreign Investments Act
- Special Economic Zone Act
- Bases Conversion and Development Act
Philippine Agenda 21
PA 21 provides the policy framework of the country’s strategy for
sustainable development

PA 21 has five goal elements, as follows:


– Poverty Reduction: Poverty is a central concern of sustainable
development. Consistent with this, PA 21 has a poverty reduction
agenda that includes measures to create an enabling economic
environment for sustained and broad-based growth; improve
employment, productivity and income; and attain food security.
– Social Equity: Social equity should mean allocation of resources on
the bases of efficiency and equity to achieve balanced
development. Efficiency and equity mean the channeling of
resources to developing areas where greater economic benefits
accumulate and where there is greater need, distribution being
dependent on the practicality and urgency of needs.
Philippine Agenda 21
PA 21 has five goal elements, as follows: (cont.)
– Empowerment and Good Governance: Empowerment is a
precondition of informal choices. Good governance is a
necessary precondition to empowerment, as empowerment
is to good governance. These two are a defining element of
each other.
– Peace and Solidarity: The cycle of poverty and conflict goes
on as the costs of war escalate in terms of various kinds of
destruction while withholding funds for basic services,
resulting in more poverty and underdevelopment.
– Ecological Integrity: In general, the path towards enhancing
the integrity of the country’s ecological domain will have to
involve heightened and sustained implementation of
environmental laws, as well as the continued pursuit

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