Law Summary

Introduction

Executive Order No. 766, issued on January 13, 1982, by President Ferdinand E. Marcos, formalizes the transfer of administrative control of the Real Property Tax Administration (RPTA) Project from the Ministry of Local Government and Community Development to the Ministry of Finance.

Purpose and Context

• Concise Explanation: The order aims to enhance the real property tax administration capabilities of local government units, recognizing that realty tax is a principal revenue source.
• Key Definitions:
  • Real Property Tax Administration (RPTA) Project: A project intended to improve local government units' capacity to generate revenue through real property taxes.
• Contextual Background:
  • The Philippine Government, through various ministries and in partnership with USAID, has been engaged in direct technical assistance to bolster local revenue generation.

Transfer of Control

• Concise Explanation: The Executive Order mandates the transfer of administrative control of the RPTA Project (Phase II) to the Ministry of Finance.
• Important Requirements:
  • The Ministry of Finance is designated as the lead agency for the RPTA Project going forward.
  • This includes the transfer of technical and administrative project support, personnel appropriations, equipment, supplies, and records from the Ministry of Local Government and Community Development.
• Cross-References: The transfer relates to responsibilities defined under the Real Property Tax Code (PD 464), which outlines the administration of real property taxes.

Role of Local Officials

• Concise Explanation: The Order enjoins local officials to actively participate in enhancing the Real Property Tax Administration Systems within their respective jurisdictions.
• Important Requirements:
  • Provincial, City, and Municipal officials are encouraged to support improvements and innovations in real property tax administration.

Effective Date

• Relevant Timeframes: The Executive Order takes effect immediately upon issuance, indicating prompt implementation of the administrative transfer.

Signatory

• Concise Explanation: The Order is signed by President Ferdinand E. Marcos and the Presidential Executive Assistant, Juan C. Tuvera, indicating its official status.

Key Takeaways

• The transfer of control of the RPTA Project aims to improve tax administration at the local government level.
• The Ministry of Finance assumes a central role in the project, reflecting a shift in administrative responsibilities.
• Local government officials are called upon to actively engage in enhancing revenue generation through real property taxes.
• The Executive Order is effective immediately, requiring prompt action from the involved ministries and local officials.