Definition and Computation of Development Fees
- Development fees are imposed as a fixed percentage of the zonal value of land and any improvements therein within protected areas.
- Fee comprises:
- Five percent (5%) of the latest zonal value of the commercial zone from the nearest barangay or municipality multiplied by the development area size.
- One percent (1%) of the value of improvements (structures/land improvements) as a premium to the protected area.
Basis and Evaluation of Zonal Value
- Zonal values are determined by the Bureau of Internal Revenue (BIR) in consultation with realtors and knowledgeable locals.
- Used primarily for capital gains, transfer, donor’s, creditable withholding taxes, expropriations, and other government transactions.
- Fees are subject to re-evaluation every five (5) years to reflect current zonal values.
Definition of Terms
- Zonal Value: BIR-set value for tax and transaction basis in a given commercial zone.
- Development Fee: Charge for use of land/resources for small, medium, or large-scale developments within protected areas.
Payment Procedure and Proof of Payment
- Development fee must be paid by the proponent upon SAPA approval by the DENR Secretary and annually thereafter.
- Payments are to be deposited into the Integrated Protected Area Fund (IPAF).
- Proof of payment must be presented to the DENR through the Protected Area Superintendent (PASU), who will release the SAPA after confirmation.
- Annual SAPA fees are due within 30 days from issuance.
Penalties for Late Payment
- Late payment attracts an 8.33% monthly surcharge.
- If payment is delayed one year or more, a 100% surcharge applies.
Administrative Fee for Application
- A fixed administrative fee of Five Thousand Pesos (PhP5,000) is required for each SAPA application.
- Covers examination, assessment, and processing costs of the application requirements.
- Administrative fees collected are deposited to the IPAF.
Monitoring and Environmental Accountability
- DENR monitors environmental and sustainability programs/projects implemented by proponents.
- Annual accomplishment reports must be submitted to the Protected Area Management Board (PAMB).
- Reports are used to evaluate contributions to biodiversity conservation and ecosystem sustainability.
Amendments and Transition Provisions
- Annex B, the flow chart for SAPA processing, is amended to include fee payment steps.
- All existing Memoranda of Agreement (MOA) on special uses within protected areas must be converted into SAPAs in accordance with DAO 2007-17 and this Addendum.
Effectivity
- The order takes effect 15 days after publication in a newspaper of general circulation.
- Effectivity also requires acknowledgment of receipt by the Office of the National Administrative Register (ONAR).