Question & AnswerQ&A (IRR OF Republic Act No. 10752)
The IRR covers the acquisition of real properties needed as right-of-way (ROW), site, or location for national government projects undertaken by any department, bureau, office, commission, authority, or agency of the national government, including government-owned or controlled corporations or state colleges or universities authorized by law or charter for such projects.
The policy that private property shall not be taken for public use without just compensation, as stated in Section 9, Article III of the Constitution and reiterated in Section 2 of the Act.
Local Government Units (LGUs) may adopt the provisions of this IRR for the acquisition of right-of-way for local government infrastructure projects, subject to RA No. 7160 (Local Government Code of 1991).
National government projects include all infrastructure projects and public service facilities and contracts undertaken by the national government or government-owned and controlled corporations, covering highways, railways, ports, airports, power facilities, telecommunications, irrigation, water systems, government buildings, markets, and other related infrastructure works.
The main modes are Donation, Negotiated Sale, and Expropriation.
Replacement Cost refers to the cost necessary to replace the affected structure or improvement with a similar asset based on current market prices including materials, labor, contractors' profit and overhead, and other attendant costs.
The IA must immediately initiate expropriation proceedings as provided under Section 7 of the IRR.
The IA offers the sum of the current market value of the land, replacement cost of structures and improvements, and current market value of crops and trees. To assist, the IA may engage government financial institutions (GFIs) or independent property appraisers (IPAs) accredited by the Bangko Sentral ng Pilipinas.
The IA must deposit 100% of the value of the land based on the current relevant zonal valuation by the BIR (not older than 3 years), the replacement cost of improvements and structures, and the current market value of crops and trees.
For negotiated sales, the IA pays the CGT for the account of the property owner to the Bureau of Internal Revenue. For expropriation, the owner pays the CGT after the final and executory judgment in the expropriation case.
They must be Filipino citizens, not own any other real property or housing, not be professional squatters or part of squatting syndicates, and must not occupy existing government ROW. They must also show proof of ownership of the structure or improvement, such as certification from the Barangay.
The IA pays the Capital Gains Tax, Documentary Stamp Tax, transfer tax, and registration fees, while the property owner pays unpaid real property taxes. The IA also remits unpaid real property tax to the LGU if requested by the owner.
The cut-off date refers to the first day of the census undertaken as part of the Land Acquisition and Resettlement Action Plan (LAPRAP) preparation after both project approval by the IA and detailed engineering design. No compensation is allowed for structures built after this date.
The reserved ROW strip within patented lands (not exceeding 60 meters) may be used by government for public use without compensation for the land but payment for damage or replacement cost of improvements. The owner must execute a quitclaim. If the owner refuses, government may take possession upon due notice.
Government officials or employees may be subjected to administrative, civil, and/or criminal sanctions including suspension or dismissal from service and forfeiture of benefits as provided by law.