Title
Amendment to PD No. 27 on Land Emancipation
Law
Presidential Decree No. 57
Decision Date
Nov 19, 1972
Presidential Decree No. 57 amends Presidential Decree No. 27 to exempt landowners from paying capital gains tax and income tax, while requiring the participation of rural banks and financial institutions to provide funds for tenant-purchasers and farmers cooperatives.

Law Summary

Role of Financial Institutions in Agricultural Credit

  • Rural banks and other financial institutions must actively participate in providing financial resources.
  • This participation aims to augment loans or credits available to tenants or farmers' cooperatives.
  • The involvement supports the implementation of a supervised credit program, promoting accessibility to financial support.

Agricultural Guarantee Fund and Coverage

  • The Agricultural Guarantee Fund created under RA No. 6390 encompasses guarantees to financial institutions involved in the program.
  • Guarantee coverage applies to participating rural banks under the same terms as the rural banking system.
  • Existing agricultural guarantee loan funds funded entirely or partly by government agencies are to be integrated into the Agricultural Guarantee Fund.
  • These funds will be governed by the rules promulgated by the Agricultural Guarantee Fund Board established under RA 6390.

Modification of Inconsistent Acts, Orders, Rules, and Regulations

  • All existing laws, orders, rules, and regulations inconsistent with this decree are considered amended or modified accordingly.
  • The Decree takes immediate effect upon issuance, ensuring swift implementation of its provisions.

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