Donor's Tax Exemption on Agrarian Donations

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BATAS PAMBANSA BLG. 649: Donor's Tax Exemption on Agrarian Donations

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Title Supreme Court: Donor's Tax Exemption on Agrarian Donations

Law: Batas Pambansa Blg. 649

Decision Date: Mar 7, 1984

A Philippine law exempts donations of private agricultural lands and homelots from donor's tax, as long as they are not covered by Operation Land Transfer and are donated to tenant-farmers or occupants as part of the agrarian reform program, with the Ministry of Agrarian Reform certifying the recipient's eligibility and the donated property cannot be further transferred except through hereditary succession or to the government.

private agricultural lands

homelots

agrarian reform program

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