I'm Giancarlo Enrico S. Pozon, a Wushu instructor, investor and Barrister... That's right, Barrister; I graduated from law school and took the Bar Exams, now I'm waiting for the results. I created this blog to make Philippine Law easy to understand for the average person. It's all about free legal advice. There are many law blogs. But the problem is that many of them are written for lawyers and law students. They use words that can't be understood by ordinary people.
Many lawyers, judges and law students consider themselves as superior to most human beings because of their knowledge of the law. It bothers me since the law is supposed to serve society. Since the law is meant to serve society as a whole, it is important that is must be understood by everybody.
This does not mean that we should all become lawyers. It means that although law is a highly specialized profession, the first duty of everybody in this profession is to make the law understandable to all; that's why all these articles are free legal advice.
Like I said, this blog is about law -but it's for the ordinary people, not the lawyers. It's for the ordinary folk so they will know what is good and bad for them, and that making them aware of the law will help us all improve society as a whole. This is free legal advice for everybody!
This is an important component of real property tax. The following are considered idle lands:
1.) Agricultural lands suitable for cultivation and other agricultural purposes with an area of more than 1 hectare where 1/2 remains uncultivated/unimproved except:
a.) Those where permanent/perennial crops (like mango trees) are planted with at least 50 trees per hectare
b.) Grazing lands
2.) Non-agricultural lands in the city/municipality with an area of more than 1,000 square meters with 1/2 remaining unused and unimproved
3.) Residential lots in subdivisions regardless of land area (if the ownership is transferred to individuals, the individuals are liable; if not yet transferred, the subdivision is liable)
Idle lands can be exempted from taxation in any of the following instances:
1.) Force Majeure
2.) Civil disturbance
3.) Natural calamity
4.) Any other cause that physically or legally prevents the owner or person with an interest in the property from improving or cultivating it
The president also has the power to reduce or condone real property tax and interest for any year when public interest so requires. This reduction or condonation is prospective; it won't affect already-existing real property taxes and interest.
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