Title
Agrarian Reform Fund Creation and Management
Law
Presidential Decree No. 85
Decision Date
Dec 24, 1972
Presidential Decree No. 85 establishes the Agrarian Reform Fund in the Philippines to provide financial support for the implementation of agrarian reform, including the acquisition of lands and agricultural credit support, with the Fund being administered by the Agrarian Reform Fund Commission.

Law Summary

Sources of the Fund's Resources

  • Contributions from the Central Bank of the Philippines, including bonds and guarantee funds.
  • Assets and shares from the Development Bank of the Philippines such as preferred shares, stocks, and acquired assets.
  • Assets from the Philippine National Bank and National Investment and Development Corporation.
  • Contributions from Government Service Insurance System, Land Bank shares, Agrarian Reform Special Account, and Social Security System.
  • Proceeds from foreign loans and other government disposable assets.
  • Resources are transferred to the Fund on terms agreed by the Agrarian Reform Fund Commission and contributing entities, paid via Agrarian Reform Bonds.

Utilization of the Fund

  • Financing acquisition of lands through various settlement modes:
    • Cash payments for small landholdings when funds are available.
    • Exchange for government stocks in corporations.
    • Payment via annuities or pensions with inflation and medical insurance guarantees.
    • Full guarantee on fifteen annual amortizations of tenant-farmers.
    • Other settlement modes as prescribed by the Commission.
  • Financing agricultural production and commodity loans through banks, with guarantees covering up to 85% of losses under Commission-prescribed terms.

Administration Structure

  • Administered by the Agrarian Reform Fund Commission composed of:
    • Secretary of Finance (Chairman)
    • Governor of the Central Bank of the Philippines (Member)
    • Secretary of Agrarian Reform (Member)
  • The next ranking official may represent absent members.
  • Central Bank covers initial operational expenses, reimbursed by Fund income.

Powers and Duties of the Commission

  • Exclusive control over Fund administration, including investing and disposing of Fund assets.
  • Authority to promulgate necessary rules and regulations.
  • Empowered to perform all acts for the Fund's best interests.

Issuance of Bonds

  • Secretary of Finance issues bonds and debt instruments for the Fund upon recommendation.
  • Terms and conditions decided by the Commission; bonds secured by Fund assets.
  • Bonds and associated income are tax-exempt.
  • Income paid biannually to landholders.
  • Obligations are direct government obligations, redeemable within a maximum of 25 years.

Reorganization of Land Bank

  • The Commission, as holder of Government-owned Land Bank shares, can reorganize and modify Land Bank operations with Presidential approval, superseding relevant laws.

Tax Exemptions

  • All assets and earnings of the Fund are exempt from national, provincial, municipal, and city taxes and assessments.

Legal Supremacy and Effectivity

  • Laws, orders, or regulations inconsistent with this Decree are repealed or modified accordingly.
  • The Decree takes immediate effect as of its signing date.

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