Community Mortgage Program 

is a socialized housing program of the Philippine Government. It provides for land acquisition by

the occupying community association based on the concept ofcommunity ownership. It is being implemented through
the Social Housing Finance Corporation, a subsidiary of the National Home Mortgage Finance Corporation, and in accordance
with the provisions of Republic Act 7279 otherwise known as the Urban Development and Housing Act enacted on March 1992.

Seeing the need to expand its services deep in to the far flung areas of the country, The Philippine Senate passed Republic Act
7835 otherwise known as the Comprehensive and Integrated Shelter Financing Act of December 1994 appropriating 12.78
billion peso fund for the implementation of the Community Mortgage Program.

In January 2004, President Gloria Macapagal-Arroyo signed Executive Order 272 creating the Social Housing Finance
Corporation and authorizing the transfer of the Community Mortgage Program from the National Home Mortgage Finance
Corporation.

To effectively implement this program, the Social Housing Finance Corporation (SHFC), which maintains its headquarters in the
Philippine financial district of Makati City, began enlisting the support of accredited originators to help facilitate the program by
educating community associations, whose members are underprivileged sector of the Philippine society.

As of December 2008, a total of 1,686 projects were taken out under this program amounting to P7.7 billion with 203,752
underprivileged Filipinos benefiting from it.

Philippine housing czar Vice-President Noli “Kabayan” De Castro, who all heads the Housing and Urban Development
Coordinating Council (HUDCC), reiterated his call to other Philippine housing agencies to rally behind his effort to keep the
housing sector moving.3rd PHILIPPINE HOUSING FINANCE FORUM (Posted Thursday, February 19, 2009)
www.ovp.gov.ph/speeches

Supplemental Text

PHILIPPINE LAWS ON HOUSING AND HUMAN SETTLEMENTS

I. PHILIPPINE LAWS ON HOUSING

A. Urban Development and Housing Act (RA 7279)

(Date of Effectivity: 29 March 1992)

1. Constitutional Basis:

Art. 13. SOCIAL JUSTICE AND HUMAN RIGHTS

Sec. 9. The State shall, by law and for the common good undertake, in cooperation with the private sector, a continuing
program of urban land reform and housing which will make available at affordable cost decent housing and basic services to
underpriviledged and homeless citizens in urban centers and resettlement areas. It shall also promote adequate employment
opportunities to citizens. In the implementation of such programs the State shall respect the rights of small property owners.

Sec. 10. Urban or rural poor dwellers shall not be evicted nor their dwellings demolished, except in accordance with law and in
a just and humane manner.

No resettlement of urban or rural dwellers shall be undertaken without adequate consultation with them and the communities
where they are to be relocated.

2. Objectives:

a. Make available to underprivileged and homeless citizens decent housing at affordable cost;

b. Provide for rational use and development of urban land;

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c. Regulate and direct urban growth and expansion towards a dispersed urban net and more balanced urban-rural
interdependence;

d. provide for an equitable land tenure system that shall guarantee security of tenure to program beneficiaries but shall respect
the rights of small property owners and ensure the payment of just compensation;

e. Encourage more effective people's participation in the urban development process; and

f. Improve the capability of local government units in undertaking urban development and housing programs and projects.

3. Beneficiaries:

> must be male or female Filipino underprivileged and homeless citizen (individual/families in urban/urbanizable areas whose
income/combined household income is within poverty threshold and who do not own housing facilities and those who do not
enjoy security of tenure)

> must not own real property in urban or rural areas

> not a professional squatter or not a member of squatting syndicates

4. Salient Provisions:

National Urban Development and Housing Framework

a comprehensive plan for urban and urbanizable areas to serve as basis for achieving the objectives of the law

formulated by the Housing and Land Use Regulatory Board (HLURB) under the direction of the Housing and Urban Development
Coordination Council (HUDCC) in coordination with all local government units and other concerned public and private sectors

UDHA Socialized Housing Program

The housing program of the law provides for:

a) Beneficiary listing (coming up with a master list of beneficiaries within one year from the effectivity of the law)

a) Land inventory (within the territorial jurisdiction of LGUs)

a) Identification of socialized housing sites

a) Acquisition of identified socialized housing sites

a) Disposition of lands for socialized housing

UDHA Resettlement Program

resettlement of persons living in danger areas (esteros, railroad tracks, garbage dump, riverbanks shorelines and waterways)
and public places (sidewalks, roads, parks and playgrounds)

the LGUs, in coordination with the National Housing Authority, are tasked to provide relocation or resettlement sites with basic
services and facilities and access to employment opportunities sufficient to meet the basic needs of the affected families.

the law requires that this program be undertaken within 2 years from the date of its effectivity (March 29, 1992 - March 29,
1994)

Balanced Housing Program

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Developers of proposed subdivision projects are required to develop an area for socialized housing equivalent to at least 20% of
the total subdivision area or total subdivision cost with the option tocomply instead through any of the following:

development of a new settlement; slum upgrading; joint-venture projects with LGUs or any housing agency; or, participation in
the community mortgage program

Eviction and Demolition (Rules and Procedure)

- The law discourages demolition as a practice. Eviction or demolition may be allowed only when:

a. persons/entities occupy danger areas

b. persons/entities occupy public places

c. place occupied is a gov't. infrastructure project site

d. there is a court order for eviction or demolition

e. construction falls under the category: new illegal structure (construction after March 29, 1992)

f. structure belongs to a professional squatter or a member of a squatting syndicate

- In the execution of eviction or demolition involving underprivileged and homeless citizens, the following are mandatory: (Sec.
28, UDHA, Implementing Rules and Regulations)

* 30-day notice

adequate consultation

only during office hours and good weather

presence of LGU officials

all those participating in demolitions must have proper ID

the Philippine National Police shall be in proper uniform (their task is not to demolish but for law enforcement and disturbance
control only)

* heavy equipment shall not be used except for concrete structures

Moratorium on Eviction and Demolition

- There shall be a moratorium on the eviction of all program beneficiaries and on the demolition of their houses or dwelling
units for a period of 3 years from the effectivity of the law (March 29, 1992 - March 29, 1995), this while the program
components, i.e., the Housing Program, Resettlement Program, Balanced Housing Program are being accomplished or
otherwise set in place.

What is the Urban Land Reform Law?

Presidential Decree No. 1517 issued on June 11, 1978 is what is known as the Urban Land Reform Law. It was a piece of
legislation that instituted the Urban Land Reform Program of the government. Briefly, this program aims to rationalize — with
due process and through equitable means — the existing pattern of land use and ownership in urban and urbanizable areas. As
such, it involves the imposition of certain limitations on the use by the owner of his property.

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Is urban land reform the same as agrarian reform?
No.
Agrarian reform (AR) involves the diffusion of land ownership through the imposition of retention limits for owners of large
tracts of land. It is mandatory in the sense that the landowner cannot refuse not to sell the agricultural land in excess of the
retention limit to the tenants who till the same.
In urban land reform (ULR), on the other hand, a landowner cannot ordinarily be compelled to sell the land to the tenant. It is
only when the land is expropriated that he or she is forced to sell, but only after due process. In the event, however, that a
landowner voluntarily decides to sell the property, the tenant has a pre-emptive right to buy the property or the “right of first
refusal” before it can be legally sold to another. The law compels him merely to offer it first to the tenant.
In AR, all agricultural lands are covered although exemptions may be applied for. On the other hand, ULR applies only to
selected parcels of urban land.

Is the “right of first refusal” available to all urban tenants?

No. PD 1517 limited its application to Urban Land Reform Zones or specific parcels of land later identified and proclaimed.

What are Areas for Priority Development or APDs?

The term Areas for Priority Development (APDs) was used in the pertinent decrees and proclamations interchangeably or
alternatively with the term Urban Land Reform Zones (ULRZs). From all indications they have the same meaning. They refer to
the 244 areas in Metro Manila specifically described and identified in Proclamation 1967, and other sites later identified and
proclaimed.

How many APDs/ULRZs are there at present?

There are at present 284 APDs / ULRZs.
In addition to the 244 APDs in Metro Manila under Proclamation No. 1967 and Dagat-Dagatan, Tondo under Proclamation No.
2284, nineteen (19) Slum Improvement and Resettlement (SIR) sites were included pursuant to Proclamation No. 1810
(Declaring that all sites under the Zonal Improvement Program (ZIP) and SIR areas shall become ULRZs upon proclamation by
the President). These are located in the regional cities of Bacolod, Cebu, Cagayan de Oro and Davao. Subsequently, pursuant to
the same decree, the National Housing Authority identified and proclaimed 20 more APD sites – 19 in Metro Manila and one in
Cebu City.
In summary:
Number of APDs/ULRZs
By Proclamation No. 1967 – 244
By Proclamation No. 2284 – 1
By Proclamation No. 1810 – 19
By NHA Approval – 20
Total – 284

What is the significance of a parcel of land’s being within an APD/ULRZ?

Within an APD/ULRZ:
1. Legitimate tenants who have resided on the land for ten years or more who have built their homes on the land, and
residents who have legally occupied the lands by contract, continuously for the last ten years shall not be dispossessed
of the land and shall be allowed the right of first refusal to purchase the same within a reasonable time and at
reasonable prices.

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 2. No urban land can be disposed of or used or constructed on unless its disposition or use conforms with the
development and zoning plans. This is implemented through the requirement of development use permit or locational
clearance for projects within these areas.
3. In cases where the tenants and residents are unable to purchase the said lands, the government may acquire the
same by expropriation or other land acquisition techniques in accordance with the policies of existing laws.

May apartment dwellers invoke the “right of first refusal”?

No. The law is explicit that it applies only to urban land.

How do we know whether or not the land that we own or the land that we lease is within an APD or ULRZ?
HLURB prepared books of detailed maps and land use plans for 245 APD sites declared under Proclamation 1967 and 2284 and
has condensed this to a Locational Reference Handbook which is available to the public. This handbook presents the physical
location of the sites though maps in relation to their immediate vicinity and provides the precise location and complete
boundary description. If necessary, HLURB also issues a certification whether or not a piece of property is within or outside of
an APD.

Did the Urban Development and Housing Act of 1992 (Republic Act No. 7279) repeal the Urban Land Reform Law?
No. UDHA is actually more expansive than the ULR law.
As to Coverage:
PD 1517: Limited to areas proclaimed
RA 7279: All lands in urban and urbanizable areas, including existing areas for priority development sites, and in other areas
that may be identified by the local government units as suitable for socialized housing.
As to Thrust
PD 1517: Land tenancy protected, with land purchase and expropriation only as an incident thereof
RA 7279 : Socialized Housing as primary strategy for providing shelter to put an end to tenancy status
As to Beneficiaries:
PD 1517: Legitimate tenants
RA 7279: Underprivileged and homeless citizen, must not own any real property, not a professional squatter or a member of
squatting syndicates;–must be actual occupants to avail of right of first refusal if property is government-owned or acquired.

B. Comprehensive and Integrated Shelter Finance Act (RA 7835)

Increasing and regularizing yearly appropriation of the major components of the national shelter program. It consists the
following major component programs:

Resettlement Program

Medium-Rise Public and Private Housing

Community Mortgage Program

Cost-Recoverable Programs

Local Housing Program

Resettlement Program (Total Appropriation in 5 Years: 5.2B)

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Target Beneficiaries: families displaced by government infrastructure projects; those occupying danger areas such as
waterways, esteros, railroad tracks, etc.; and, those qualified for relocation and resettlement assistance under UDHA

It has 3 types of program delivery scheme:

NHA-Administered Resettlement Program

Resettlement Assistance Program for Local Government Units (the LGUs shall provide the land while the NHA provides funds for
land develoment)

Resettlement Program with Other Government Agencies and the Private Sector (may include 20% balanced housing by
developers)

Medium-Rise Private and Public Housing (Total Appropriation in 5 Years: 3B)

Target Beneficiaries:

For Medium-rise Public Housing: city relocation alternative for families affected by relocation activities and qualified for
assistance under UDHA

For Medium-rise Private Housing: housing option to low-income families and to provide rental housing stock in high-density
urban areas

Implementor: National Housing Authority with the participation of other government agencies, local government units and the
private sector

Manner of Acquisition: units are to be disposed either through: outright sale or lease, depending on the affordability of the
beneficiaries

Community Mortgage Program (Total Appropriation in 5 Years: 12.78B)

Governed by all existing CMP guidelines issued by NHMFC

Key Players: NHMFC - primary implementor

Gov't. agencies, LGUs, NGOs and POs as originators

Community Associations

Landowner

Cost Recoverable Programs (Total Appropriation in 5 Years: 2.542 B)

Undertaken by government through the National Housing Authority in cooperation with LGUs, housing cooperatives, NGOs,
POs, landowners, developers and other government agencies

Cost of land, land development and housing construction are to be recovered from the target beneficiaries

At least 60% of the total number of the house and lot packages to be produced under this program shall correspond to the
lowest loan package under the Unified Home Lending Program.

Local Housing Program (Total Appropriation in 5 Years: 3B)

Purpose: o ensure the equitable distribution of housing benefits nationwide

Scope: elected urban and urbanizable areas in all congressional districts

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Local Government Units may avail of the program, subject to the following conditions:

C. PD 772 : ANTI-SQUATTING LAW (Criminal Law)

* committed by any person who succeeds in occupying or possessing the real property of another against the latter's will
through any of the following means:

> force

> intimidation

> threat

> taking advantage of the absence or tolerance of the landowner for residential, commercial or any other purposes

D. EJECTMENT LAWS (Civil Law)

* Forcible Entry: committed by any person who deprives another of the possession of any land or building by any of the
following acts:

> force

> intimidation

> stealth

> threat or,

> strategy

* Unlawful Detainer: committed by any person who has an expired or terminated right to hold possession by virtue of contract,
express or implied unlawfully withholding possession from landlord/vendor/vender or other

person legally entitled to possession

WHY THESE LAWS ARE OPPRESSIVE TO THE POOR:

Lack of security of abode (house/land tenure) makes the poor vulnerable to ejectment and anti-squatting laws. In particular, PD
772 which criminalizes squatting and prosecutes people who are more the victims of government inadequacy than criminals.

(Source: Input shared by Atty. Caloy Ollado, Coordinator for Urban Poor of SALIGAN, Inc.,
during the 1996 Young Professionals' Summer Camp on Social Housing held in Cebu City)

II. INTERNATIONAL LAWS ON HOUSING

Introduction

The International Bill of Rights which consists of 3 Instruments, namely: a) The Universal Declaration of Human Rights (1948); b)
The International Covenant on Economic, Social and Cultural Rights (1966); and c) The International Covenant on Civil and
Political Rights (1966). This bill is at the core of the UN action in the promotion and protection of human rights and fundamental
freedoms.

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These instruments define human rights and fundamental freedoms. They form the foundation of many UN human rights
conventions,declarations and sets of rules and principles. Covenants are international legal instruments. When members to the
UN become parties to a Covenant or other conventions by ratifying or acceding to them, accept major obligations grounded in
law.

State parties voluntarily bind themselves to bring national legislation, policy and practice into line with their existing
international legal obligations. By ratifying these, States are accountable to their citizens, other State parties to the same
instruments and to the international community by solemnly commiting themselves to respect and ensure the rights and
freedom found in this documents. Many of these international human rights treaties also require States parties to report
regularly on the steps they have taken to guarantee the realizations of these rights, and also the progress they have done
towards this end.

Right to Adequate Housing

The right to adequate housing is one of the economic, social and cultural rights to have gained increasing attention and
promotion from the United Nations Centre for Human Settlement (Habitat). It strarted with the implementation of the
Vancouver Declaration on Human Settlements issued in 1976, followed by the proclamation of the International Year of Shelter
for the Homeless (1987) and the adoption of the Global Strategy for Shelter to the Year 2000, and by the United Nations
General assembly in 1988.

Adequate housing is universally viewed as one of the basic human needs but the UN Centre for Human Settlements estimates
that throughout the world over 1 B people live in inadequate housing and with an excess of 100 M people living in conditions of
homelessness. Added to this, access to potable water and adequate sanitation facilities, which are important basic needs
associated with housing, are inadequate. Based on the 1990

Decade Assessment report released by the World Health Organization, 1.2 B people in developing countries do not have access
to drinking water and 1.8 B people live without access to adequate sanitation. These situations only reveal the need of a global
struggle to fulfill the right to adequate housing.

The International Year of Shelter for the Homeless (1987) facilitated the raising of public awareness about the housing and
related problemsprevalent throughout the world. As a follow-up, the Global Strategy for Shelter to the Year 2000 has propelled
to push the housing issues forward and had resulted in housing rights being placed prominently on the human rights agenda of
the United Nations.

The right to adequate housing forms a cornerstone of the Global Shelter Strategy:

"The right to adequate housing is universally recognized by the community of nations... All nations without exception, have
some form of obligation in the shelter sector, as exemplified by their creation of housing ministries or housing agencies, by their
allocation of funds to the housing sector, and by their policies, programmes and projects... All citizens of all States, poor as they
may be, have a right to expect their Governments to be concerned about their shelter needs, and to accept a fundamental
obligation to protect and improve houses and neighborhoods, rather than damage or destroy them."

Within the Global Strategy, adequate housing is defined as:

adequate privacy, adequate space, adequate security, adequate lighting and ventilation, adequate basic infrastructure and
adequate location with regard to work and basic facilities, all at a reasonable cost.

Legal Formulation of Housing Rights

With the adoption of the Universal Declaration of Human Rights in 1948, the right to housing joined the body of international,
universally applicable and accepted human rights law. Adequate housing is the right of every child, woman and man —
everywhere as phrased in many human rights instruments, namely:

Art. 25.1 of the Universal declaration of Human Rights proclaims that:

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"Everyone has the right to a standard of living adequate for the health and well-being of himself and his family, including food,
clothing, housing and medical care and necessary social services, and the right to security in the event of unemployment,
sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond his control."

Art.11.1 of the Covenant on Economic, Social and Cultural Rights (ratified or acceded to by 108 States and which contains the
most significant foundation of the right to housing found in the entire body of legal principles comprising the international
human rights law) declares that:

"The State Parties to the the present Covenant recognize the right of everyone to an adequate standard of living for himself and
his family, including adequate food, clothing and housing and to the continuous improvement of living conditions. The State
Parties will take appropriate steps to ensure the realization of this right, recognizing to this effect the essential importance of
international cooperation based on free consent."

UN Declaration on Social Progress and Development (1969) and the UN Vancouver Declaration on Human Settlements (1976)
are other instruments that recognize the rights of everyone to adequate housing.

Various International Conventions and UN Declarations also contain provisions on the housing rights of women, children,
migrant workers, refugees and indigenous peoples. In particular, the Convention on the Elimination of All Forms of Racial
Discriminationnd includes the obligation of States Parties to:

"prohibit and eliminate racial discrimination in all forms and to guarantee the right of everyone, without distinction as to race,
color or national or ethnic origin,to equality before the law, notably in the enjoyment of economic, social and cultural rights in
particular... the right to housing."

Government Obligations in the Operationalization of Housing Rights

In relation to the operationalization of the right to adequate housing, the legal obligations of governments concerning the right
to adequate housing consist of: a) duties found in Art.2.1 of the Covenant on Economic, Social and Cultural Rights (Each State
Party to the present Covenant undertakes the steps, individually and through international assistance and cooperation,
especially economic and technical to the maximum of its available resources, with a view to achieving progressively the full
realization of the rights recognized in the present Covenant by all appropriate means, including particularly the adoption of
legislative measures); and, b) the more specific obligations to recognize, respect, protect and fulfil this and other rights.

Towards the Justiciability of Housing Rights

The Committee on Economic, Social and Cultural Rights has affirmed that the legal principle or provision of domestic legal
remedies are applicable in the following areas: a) legal appeals aimed at preventing planned evictions or demolitions through
the issuance of court-ordered injunctions; b) legal procedures seeking compensation following an illegal eviction; c) complaints
againstillegal actions carried out or supported by landlords (private or public) in relation to rent levels, dwelling maintenance
and racial or other forms of discrimination;d) allegations of any form of discrimination in the allocation and availability of access
to housing; e) complaints against landlords concerning unhealthy or inadequate housing conditions; and, class action suits in
situations involving significantly increased levels of homelessness.

What to Do When There is a Violation of Housing Rights

The Committee on Economic, Social and Cultural Rights (4th session) noted that, "the right to housing can be subject to
violation and as such, acts and omissions constituting violations will need to be explored by the Committee, especially in the
context of evictions". The Committee stated that tolerance by Governments of forced evictions on their territory constituted a
violation of the norms of the Covenant. On the other hand, the Commission on Human Rights, in its resolution 1993/77
affirmed that, " the practice of forced eviction constitutes a gross violation of human rights, in particular, the right to adequate
housing.

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So far, the UN has only considered violation of housing rights in the context of forced evictions either conducted or tolerated by
the State. Likewise, the Covenant on Economic, Social and Cultural Rights has not yet create formal mechanisms by which
individuals could submit complaints alleging non-compliance by their Governments with their housing rights.

Since there is no formal mechanisms to lodge complaints with regards to housing rights violation, affected persons and groups
can work with NGOs which are active at the annual sessions of the Committee on Economic, Social and Cultural Rights and can
draw the attention of the Committee to practices and legislation of State Parties that are inconsistent with the obligations of
the Covenant.

Likewise, the complaint mechanisms under the International Convention on the Elimination of All Forms of Racial
Discrimination (Fact Sheet Nos. 7, 12), the the Optional Protocol to the Covenant on Civil and Political Rights (Fact Sheet
Nos.7,15), the Convention on the Rights of the Child (revised Fact Sheet No. 10), the Economic and Social Council resolution
1503 procedure and the enforcement mechanisms of the ILO could be used by persons alleging that they are victims of certain
types of housing rights violations.

Furthermore, specific issues and cases relating to the right to adequate housing can be raised by people or entities in various
UN Forums such as the Sub-Commission on Prevention of Discrimination and Protection of Minorities, the Commission on
Human Rights (either directly or through its country-oriented Special Rapporteurs or Working Groups, if appropriate), the
Economic and Social Council and the General Assembly.

Role of Non-Governmental Organizations, Groups and Individuals

Both international and local NGOs can be key actors in the promotion and enforcement of the right to adequate housing. At the
local and national level, NGOs can carry out various initiatives to promote the realization of the right to adequate housing
through:

publication and polurarization of the Covenant on Economic, Social and Cultural Rights particularly to vulnerable and
disadvantaged groups.

participation in the reporting process engaged in by the government

provision of legal education, training and advice with the purpose of informing poor people of their right and how to enforce
them

For individuals, groups and other NGOs without consultative status with the UN can forward their concerns to the Committee
on Economic, Social and Cultural Rights and other UN bodies dealing with housing rights issues through NGOs that have
consultative status, as these entities have rights of participation in the UN system.

Individuals or groups can also send information about violations by any State party of any rights found in the Covenant directly
to the Secretary of the Committee at the Centre for Human Rights as these communications are distributed to Committee
members.

(Source: People's Decade of Human Rights Education document)

COMMUNITY MORTGAGE PROGRAM (CMP)

The Community Mortgage Program (CMP) is a mortgage financing program of the National Home Mortgage Finance
Corporation (NHMFC) which assists legally organized associations of underprivileged and homeless citizens to purchase and
develop a tract of land under the concept of community ownership. The primary objective of the program is to assist
residents of blighted areas to own the lots they occupy, or where they choose to relocate to and eventually improve their
neighborhood and homes to the extent of their affordability.

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Republic Act (RA) No. 7279, known as the Urban Development and Housing Act of 1992, exempts from the Capital Gains Tax
or ordinary Income Tax and its corresponding creditable withholding tax, the properties sold under the CMP. Documentary
Stamp Tax (DST) on the transaction must be paid, however.

In general, the certification to be issued by the NHMFC shall be sufficient basis for the issuance of the Tax Clearance and
Certificate Authorizing Registration by the appropriate Revenue District Officer (RDO). Significantly, there is no longer a need
for the taxpayer to submit with the Legal Division of the regional offices a request for a ruling on its/his tax exemption.

What this is For:

BIR Tax Form 2000 BIR Tax Form for the DST.

NHMFC Certification duly signed by its President with attachments

How to File:

o Clean, uninterruptible power supply; and

Other Documentary Requirements:

In general, the NHMFC shall execute a certification that the subject property is a CMP project. On this basis, the RDO shall issue
the Tax Clearance and Certificate Authorizing Registration (CAR/TCL) within 5 days from fulfillment of compliance requirements
under Revenue Regulations No. 17-2001. The payment of the DST is a necessary requirement.

Codal Reference.

Section 32(b) of RA 7279;

Section 196 of the Tax Code of 1997.

Related Revenue and Other Issuances.

Revenue Regulations No. 17-2001 Revenue Regulations (RR) No. 17-2001 (implementing the provisions on Community
Mortgage Program of RA No. 7279, otherwise known as the "Urban Development and Housing Act of 1992"), specifically
repealed Section 4.C.2 and Section 5.I of RR No. 9-93 and Section 4.C(b) and Section 5.F and G of RR No. 11-97.

See also Revenue Memorandum Circular (RMC) No. 42-2001 and RMC No. 43-2001.

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