December 23, 1996
DAR OPINION NO. 143-96
MISS MARIVIC C . CASABAR
Legal Officer III — ALAD
Department of Agrarian Reform
Cordillera Administrative Region
Baguio City
Dear Ms. Casabar:
This refers to your request for opinion on whether the certification fees being charged by the Community Environment and Natural Resources Office (CENRO) to private surveyors contracted by DAR to conduct survey of untitled landholdings which will be distributed to ARBs are included in the exemption of fees provided under Sections 66 and 67 of RA 6657, to wit:
"SECTION 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 or 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.
SECTION 67. Free Registration of Patents and Titles. — All Registers of Deeds are hereby directed to register, free from payment of all fees and other charges, patents, titles and documents required for the implementation of the CARP."
As gleaned from your letter, the private surveyors consider themselves at a loss, so they are now seeking a possible relief from said burden considering that in the end, it is the Agrarian Reform Beneficiaries who will benefit from the surveys conducted. It is your position that said fees are not included for they are imposed pursuant to DENR Administrative Order No. 20, Series of 1993 which provides for the standard costs and fees for various services of the land sector.
We are in accord with your position that said fees are not included in the exemption because Section 66 and 67 of the CARL are intended exclusively for the benefit of the farmer-beneficiaries. The intent of the law is to exempt the qualified farmer beneficiaries alone from paying the required fees for they are believed to be without sufficient funds to answer the charges provided therein. Moreover, the certification fees charged by the CENRO is in accordance with DENR administrative issuance and therefore beyond the competence of this Office to act.
By way of suggestion, this may be a matter for the Geodetic Engineers Association of the Philippines (GEAP) to take-up with the DENR to exempt the surveyors from the payment of the certification fees or at least lessen the amount of such fees.
We hope to have enlightened you on the matter.
Very truly yours,
(SGD.) LORENZO R. REYES
OIC-Undersecretary
LAFMA