25/09/2025
๐ฅ๐๐๐ | ๐๐๐๐ ๐ ๐ฒ๐บ๐ผ๐ฟ๐ฎ๐ป๐ฑ๐๐บ ๐๐ถ๐ฟ๐ฐ๐๐น๐ฎ๐ฟ ๐ก๐ผ. ๐ฏ๐ฎ-๐ฎ๐ฌ๐ญ๐ฑ
The Bureau of Local Government Finance (BLGF) issued ๐ ๐ฒ๐บ๐ผ๐ฟ๐ฎ๐ป๐ฑ๐๐บ ๐๐ถ๐ฟ๐ฐ๐๐น๐ฎ๐ฟ ๐ก๐ผ. ๐ฏ๐ฎ-๐ฎ๐ฌ๐ญ๐ฑ ๐ฑ๐ฎ๐๐ฒ๐ฑ ๐๐ฒ๐ฐ๐ฒ๐บ๐ฏ๐ฒ๐ฟ ๐ฎ๐ด, ๐ฎ๐ฌ๐ญ๐ฑ, providing the ๐๐๐ถ๐ฑ๐ฒ๐น๐ถ๐ป๐ฒ๐ ๐ผ๐ป ๐๐ต๐ฒ ๐ฃ๐ฟ๐ผ๐ฝ๐ฒ๐ฟ ๐๐บ๐ฝ๐น๐ฒ๐บ๐ฒ๐ป๐๐ฎ๐๐ถ๐ผ๐ป ๐ผ๐ณ ๐ฅ๐ฒ๐ฐ๐น๐ฎ๐๐๐ถ๐ณ๐ถ๐ฐ๐ฎ๐๐ถ๐ผ๐ป ๐ฎ๐ป๐ฑ ๐ฅ๐ฒ๐ฎ๐๐๐ฒ๐๐๐บ๐ฒ๐ป๐ ๐ผ๐ณ ๐๐ด๐ฟ๐ถ๐ฐ๐๐น๐๐๐ฟ๐ฎ๐น ๐๐ฎ๐ป๐ฑ๐ ๐๐ผ ๐ข๐๐ต๐ฒ๐ฟ ๐จ๐๐ฒ๐ ๐ณ๐ผ๐ฟ ๐ฅ๐ฒ๐ฎ๐น ๐ฃ๐ฟ๐ผ๐ฝ๐ฒ๐ฟ๐๐ ๐ง๐ฎ๐
๐ฎ๐๐ถ๐ผ๐ป ๐ฃ๐๐ฟ๐ฝ๐ผ๐๐ฒ๐.
The Memorandum Circular provides the instances where ๐๐ข๐๐๐ ๐๐ฆ๐ฆ๐๐ฆ๐ฆ๐ข๐ฅ can ๐ฅ๐๐๐๐๐ฆ๐ฆ๐๐๐ฌ ๐๐ก๐ ๐ฅ๐๐๐ฆ๐ฆ๐๐ฆ๐ฆ agricultural lands to any other uses for ๐ฅ๐ฒ๐ฎ๐น ๐ฃ๐ฟ๐ผ๐ฝ๐ฒ๐ฟ๐๐ ๐ง๐ฎ๐
๐ฎ๐๐ถ๐ผ๐ป ๐ฝ๐๐ฟ๐ฝ๐ผ๐๐ฒ๐ pursuant to Section 217 of R.A. No. 7160 or the Local Government Code (LGC) of 1991, to wit:
a. Lands with development without DAR conversion and SP ordinance;
b. Lands with DAR conversion order and development thereon;
c. Lands with Sangguniang Panlalawigan/Panlungsod/Bayan Ordinance and development thereon;
d. Lands with approved CLUP and development thereon; and
e. Lands already subdivided to smaller parcels even without improvements that are intended for urban uses and which actual condition no longer satisfies the definition of "Agricultural land" under the LGC.
โ๐ฆ๐ฒ๐ฐ๐๐ถ๐ผ๐ป ๐ฎ๐ญ๐ณ. ๐๐ฐ๐๐๐ฎ๐น ๐จ๐๐ฒ ๐ผ๐ณ ๐ฅ๐ฒ๐ฎ๐น ๐ฃ๐ฟ๐ผ๐ฝ๐ฒ๐ฟ๐๐ ๐ฎ๐ ๐๐ฎ๐๐ถ๐ ๐ณ๐ผ๐ฟ ๐๐๐๐ฒ๐๐๐บ๐ฒ๐ป๐. - Real property shall be classified, valued and assessed on the basis of its ๐ฎ๐ฐ๐๐๐ฎ๐น ๐๐๐ฒ regardless of where located, whoever owns it, and whoever uses it.โ
Furthermore, a ๐ฐ๐ผ๐ฟ๐ฟ๐ฒ๐๐ฝ๐ผ๐ป๐ฑ๐ถ๐ป๐ด ๐ฎ๐ฑ๐ฑ๐ถ๐๐ถ๐ผ๐ป๐ฎ๐น ๐ป๐ผ๐๐ฎ๐๐ถ๐ผ๐ป in the Memorandum portion of the tax declaration shall state:
"๐๐๐๐จ ๐ง๐๐๐ก๐๐จ๐จ๐๐๐๐๐๐ฉ๐๐ค๐ฃ ๐๐ฃ๐ ๐ง๐๐๐จ๐จ๐๐จ๐จ๐ข๐๐ฃ๐ฉ ๐๐จ ๐ข๐๐๐ ๐จ๐ค๐ก๐๐ก๐ฎ ๐๐ค๐ง ๐ง๐๐๐ก ๐ฅ๐ง๐ค๐ฅ๐๐ง๐ฉ๐ฎ ๐ฉ๐๐ญ๐๐ฉ๐๐ค๐ฃ ๐ฅ๐ช๐ง๐ฅ๐ค๐จ๐๐จ ๐ฅ๐ช๐ง๐จ๐ช๐๐ฃ๐ฉ ๐ฉ๐ค ๐๐๐๐ฉ๐๐ค๐ฃ 217๐ค๐ ๐.๐ผ. ๐๐ค. 7160 ๐๐ฃ๐ ๐จ๐๐ค๐ช๐ก๐ ๐ฃ๐ค๐ฉ ๐๐ ๐๐ค๐ฃ๐จ๐ฉ๐ง๐ช๐๐ ๐๐จ ๐๐ค๐ฃ๐ซ๐๐ง๐จ๐๐ค๐ฃ ๐๐จ ๐๐ค๐ฃ๐ฉ๐๐ข๐ฅ๐ก๐๐ฉ๐๐ ๐ช๐ฃ๐๐๐ง ๐.๐ผ. ๐๐ค. 6657."
For everyoneโs guidance.
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