Question & AnswerQ&A (LLDA Resolution NO. 441, S. 2013)
The main purpose of LLDA Resolution No. 441, Series of 2013, is to extend the exemption from LLDA Clearance required under Section 4 (d) of R.A. No. 4850 to parsonages, convents, and buildings provided for members of places of worship, as well as buildings used exclusively for religious, charitable, or non-stock, non-profit educational purposes, subject to compliance with environmental user fee and discharge permit fee requirements.
Places exempted include parsonages, convents, and buildings for members of churches, temples, synagogues, chapels, mosques, and other similar places of worship, irrespective of denomination, and all buildings or structures actually, directly, and exclusively used for religious, charitable, or non-stock, non-profit educational purposes.
Section 28, paragraph 3, Article VI and Sections 4(1) and 4(3), Article XIV of the 1987 Philippine Constitution support the exemption by providing tax exemptions and recognition of the complementary roles of private institutions in education, and by ensuring reasonable supervision of educational institutions while exempting revenues and assets of non-stock, non-profit educational institutions used exclusively for educational purposes from taxes and duties.
Exempted entities are required to strictly submit to and comply with environmental user fees and discharge permit fee requirements under Republic Act No. 9275 (Philippine Clean Water Act) and its implementing rules and regulations, including penalties attached thereto.
Eligible members include church leaders, clerics and clergymen/women, priests, ecclesiastics, Christian ministers and pastors, imam or worship leader of a mosque or Islamic religion, and duly recognized or ordained rabbis, regardless of religious denomination. Non-ordained or lay leaders of charismatic or fellowship groups, associations, or movements are excluded.
The General Manager is authorized to compromise or release any liability of the exempted institutions for implementing any project, plan, or program within the Laguna de Bay Region without prior clearance from LLDA, subject to existing laws and auditing rules and approval by the LLDA Board. The General Manager is also authorized to promulgate rules and regulations for the effective implementation of the resolution.
LLDA Board Resolution No. 408-s-2011 is amended by this resolution to extend the clearance exemption to additional buildings such as parsonages, convents, and buildings for religious, charitable, or educational institutions.
Section 234(a) of Republic Act No. 7160, the Local Government Code of 1991, exempts charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit cemeteries, and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable, or educational purposes from payment of real property tax.
This resolution took effect fifteen (15) days after its publication in a newspaper of general circulation and registration with the National Administrative Register, UP Law Center.
No. While they are exempted from securing LLDA clearance, they must comply with environmental user fees and discharge permit fees under the Philippine Clean Water Act and its implementing rules.