June 26, 1997

DAR OPINION NO. 66-B-97

The Honorable

Chief Justice Andres R. Narvasa

Supreme Court

Padre Faura, Manila

Dear Justice Narvasa:

This has reference to the letter of denial dated 15 April 1997 of the Clerk of Court and Provincial Sheriff RTC, Negros Oriental relative to the request for exemption from payment of court certification (attached with enclosures).

As basis for the denial, the Clerk of Court and Provincial Sheriff cited Chapter IX, Sec. B, Subsection 7 (j) of the Manual for Clerks of Court, quoted hereunder, found on page 192:

"For certified copies of any paper, record, decree, judgment or entry thereof, for each page, Three (P3.00) pesos and Ten (P10.00) pesos for certification."

On the other hand, Atty. Jesus Kabristante, ARDO/Concurrent PARO II, DAR of the Province of Negros Oriental, Dumaguete City stated in his letter dated 14 April 1997 addressed to the aforementioned Clerk of Court the exemption from payment of Clerk of Court Certification, a requirement in Claim Compensation Folders documentation, citing Sec. 66 of R. A. No. 6657, quoted hereunder:

"Sec. 66.       Exemptions from Taxes and Fees of Land Transfers. — Transactions under this Act involving a transfer of ownership, whether from natural or juridical persons, shall be exempted from taxes arising from capital gains. These transactions shall also be exempted from the payment of registration fees, and all other taxes and fees for the conveyance of transfer thereof ; Provided, That all arrearages in real property taxes, without penalty or interest, shall be deductible from the compensation to which the owner may be entitled."

In this regard, it is our view that the aforecited provision of R. A. No. 6657 includes and contemplates exemptions from payment of court certification considering that such court certification as a requirement in Claim Compensation Folders` documentation is a necessary preliminary step in the transfer of lands acquired by the government for distribution to qualified beneficiaries.

Nonetheless, we deemed it best to formally request the Honorable Supreme Court for an opinion on this matter considering that the aforesaid Clerk of Court and the DAR Provincial Agrarian Reform Officer concerned appear to be at variance concerning this issue.

Thank you very much for your preferential attention on this matter.

Very truly yours,

(SGD.) ARTEMIO A. ADASA, JR.

Undersecretary for Legal Affairs, and Policy and Planning

Copy furnished:

Atty. Jesus V. Kabristante

ARDO/Concurrent PARO II

Department of Agrarian Reform

Dumaguete City