Clsu Abe Review Abe Laws
Clsu Abe Review Abe Laws
Clsu Abe Review Abe Laws
Aldrin E. Badua
Suggested Steps to Study Laws Effectively
• RA 10915 - This Act shall be known as the “Philippine Agricultural and Biosystems
Engineering Act of 2016”. An Act Strengthening, Modernizing and Aligning the Practice of
Agricultural Engineering in the Country into the Internationally Recognized Practice of
Agricultural and Biosystems Engineering, and for Other Purposes. Lapsed into law on July
21, 2016.
Coverage of RA 10915
1. Examination, registration and licensure of agricultural and biosystems engineers
2. Supervision, control and regulation of the practice of agricultural and biosystems
engineering;
3. Development, upgrading and updating of the curriculum of the agricultural and
biosystems engineering profession in coordination with the Commission on Higher
Education (CHED) and the concerned state universities and colleges (SUCs);
4. Development and improvement of the professional competence and practice of
agricultural and biosystems engineers through, among others, Continuing Professional
Development (CPD) and career progression and specialization; and
5. Integration of all agricultural and biosystems engineers under one national Accredited
Integrated Professional Organization (AIPO) of agricultural and biosystems engineers
which shall be recognized by the Board of Agricultural and Biosystems Engineering and
the Professional Regulation Commission (PRC).
Definition of Terms
30
Scope of Practice of Agricultural and Biosystems Engineering
• This provision shall be implemented by the Department of Public Works and Highways (DPWH)
and Local Building Officials in the issuance of building permits and certificate of occupancy under
the National Building Code, and by all concerned national government entities and local
government units (LGUs) in the procurement and in the discharge of their regulatory and auditing
functions pertaining to agricultural and biosystems buildings, structures, machineries and
equipment, irrigation, soil and water conservation structures, and other agricultural and biosystems
engineering facilities/projects.
Signing and Sealing
• No agricultural and biosystems engineer shall sign his/her name, affix
his/her seal or use any other method of signature on plans, designs,
specifications or other documents made by or under another agricultural
and biosystems engineer’s supervision unless the same is made in such
manner as to clearly indicate the part of such work actually performed by
him/her, and no person, except the agricultural and biosystems engineer-
in-charge shall sign for any branch of the work or any function of
agricultural and biosystems engineering practice not actually performed by
him/her.
• The agricultural and biosystems engineer-in-charge shall be fully
responsible for all plans, designs, specifications and other documents
issued under his/her seal or authorized signature.
Signing and Sealing
• Drawings, plans, designs and specifications duly signed, stamped or
sealed as instruments of service are the property and documents of the
agricultural and biosystems engineer, whether the projects for which they
were made is executed or not. No person without the written consent of
the agricultural and biosystems engineer or author of said documents,
shall duplicate or make copies of said documents for use in the repetition
of and for other projects, whether executed partly or in whole
Signing and Sealing
• The Board and the Commission, in consultation with the academe, AIPO,
concerned government agencies and stakeholders, shall prescribe
guidelines in the implementation of the CPD programs for agricultural and
biosystems engineers.
• The CPD for every agricultural and biosystems engineer registered under
the PRC is hereby made mandatory for the practice of the profession.
• The CPD credit units earned by the professional shall be required in the
renewal of professional license and accreditation systems for advance
level of practice and for ASEAN Chartered Professional Engineers
(ACPE), Asia-Pacific Economic Cooperation (APEC) Engineers and other
international accreditations.
C. Code of Ethics for AEs/ABEs
1
Code of Ethics and Professional Standards for
AE/ABEs. Approved on May 12, 2005.
• Pursuant to Section 9(h), Article III of Republic Act No. 8559,
the Board of Agricultural Engineering subject to approval by the
Professional Regulation Commission hereby adopts and
promulgates the hereunder Code of Ethics and
Professional Standards prescribed and issued by the
Philippine Society of Agricultural Engineers, Inc. (PSAE)
Definition of Terms
• Code - is the Code of Ethics and Professional
Standards for agricultural engineers which provides a
system of rules and regulations for the maintenance of
high standards of competence and integrity of
agricultural engineers in the performance of their
responsibilities in the practice of their profession.
Duties and Responsibilities
• Every registered agricultural engineer shall discharge their responsibilities
with highest sense of integrity, nationalism, and spiritual values and,
accordingly, shall:
• act with fidelity, fairness, and impartiality to their employers and clients;
• uphold the honor and dignity of the agricultural engineering profession
and avoid connection with any enterprise or individual with
questionable character;
• be ready to apply their technical knowledge for the benefit of mankind
and agro-industrial development of the country; and
• be fair and tolerant in his dealings with fellow agricultural engineers
Professional Life of Agricultural Engineers
• All agricultural engineers shall endeavor to make the agricultural
engineering profession, effective, relevant, and dignified through their
share of information and experiences with other agricultural engineers and
agricultural engineering students, their active participation, their support
and their contribution to the programs, projects, and activities of
agricultural engineering societies/ associations, school, and other related
organizations. In the pursuit of this endeavor, they shall:
• not advertise their work or merit in a self-laudatory manner and shall avoid such
conduct or practice that would discredit and do injury to the dignity and honor of their
profession;
• strive to continuously update and enhance their professional knowledge, skills and
competitiveness through their active and meaningful participation in the Continuing
Professional Education (CPE) programs required by the CPE Council for the
Registered Agricultural Engineers.
Relations with the Public
All Agricultural Engineers shall endeavour to establish and maintain good
public relation and accordingly shall:
• Endeavour to disseminate public knowledge on agricultural engineering,
and to discourage; if not curb, the spread of untrue, unfair and
exaggerated statements regarding agricultural engineering;
• Have direct responsibility for safeguarding the life and health of the public
and employees who may be affected by their work for which they are
responsible;
• Express only such opinions, that are founded on adequate knowledge and
honest conviction when serving as a witness before a court, commission,
or other tribunal;
• Refrain from publicly expressing opinions on any agricultural engineering
subjects unless they are well-informed on the facts relating thereto.
Relations with Clients and Employers
All agricultural engineers shall establish and maintain good relations with their clients
and employers and, accordingly, shall:
• act as faithful agents and trustees;
• exercise fairness and justice in the execution of contracts;
• make their position clear before undertaking an engagement, particularly when it
requires the use of inventions, agricultural engineering apparatus, and equipment
and/or other things which have financial interest;
• guard against conditions that are dangerous or threatening to life, or property on work
for which they are responsible;
• bring out clearly the consequences that might arise if deviations from their agricultural
engineering works or opinion would be overrules by nontechnical authority;
• assist or advise their clients or employers on matters pertaining to agricultural
engineering and cooperate with other experts and specialist whenever their clients or
employer’s interest will best be serves by such service;
• not disclose any information concerning the business affairs or technical processes of
client or employers without their consent unless in obedience to a lawful order of a
court.
Relations with Fellow Agricultural Engineers and Allied
Professionals
All agricultural engineers shall establish and maintain good relations with fellow agricultural
engineers and other allied professionals and, accordingly shall:
• endeavor either individually or collectively to protect and uphold the dignity, honor and
prestige of the agricultural engineering profession;
• see to it that credit for engineering work is given to those to whom credit is properly due;
• maintain the standards of the profession and observe the principles of reasonable or
adequate compensation for those engaged in agricultural engineering work; including
those employed in subordinate capacity;
• endeavor to create opportunity for the professional development and advancement of
agricultural engineers in his employ;
• refrain from committing acts that will injure or tend to injure the professional reputation,
prospects, or practice of their fellow agricultural engineers. However, if there are sufficient
grounds to believe that another agricultural engineer/s have committed unethical, illegal or
unfair acts in the practice of the agricultural engineering profession, they shall bring the
matter to the attention of the Board or to proper authorities for appropriate action;
Relations with Fellow Agricultural Engineers and
Allied Professionals
• restrain from, if not avoid entirely, criticizing another’s work in public, bearing in
mind the fact that the agricultural engineering societies and engineering press
should provide the proper forum for technical discussions and criticisms;
• not take away from another agricultural engineer a prospective employment after
becoming aware that the latter has taken definite steps towards its
consummation;
• not resort to unfair competition by under-bidding or reducing the usual fees after
acquiring information as to the fees offered by the other agricultural engineers
from similar services;
• not make advantage of his salaried position to compete unfairly with their fellow
agricultural engineers;
• refrain from associating with agricultural engineers who engage in unethical or
illegal practices, and who refuse to share responsibility for their work
General Rules in the Practice in Agricultural
Engineering Profession
• Persons as individuals, as members of a firm, as officers or
employees of a government, corporation, partnership, cooperatives,
and other concerned government and private agencies who are
engaged in the practice of agricultural engineering under Republic
Act No. 8559 and its Implementing Rules and Regulations shall be
guided by the following rules and principles:
• They shall advertise themselves or in any other manner which conveys the
impression to the public that they are skilled in the knowledge, science, and
practice of agricultural engineering, and are qualified to render professional
service as agricultural engineer/s for a fee or other reward or compensation
paid to them or to another in their behalf or even without such fee, reward, or
compensation.
• They shall maintain a regular office for the transaction of business as
registered agricultural engineers or render service such as in the office of
clients
General Rules in the Practice in Agricultural Engineering
Profession
• They shall perform for or in behalf of their clients, with or without compensation,
their professional services in the different areas of agricultural engineering,
namely: agricultural machinery, equipment and power units; agricultural buildings
and structures; agricultural (rural) electrification and energy; agricultural
processing and food engineering; soil and water conservation; irrigation, drainage
and water resources management; agricultural waste disposal, utilization and
environmental management; agricultural information resources and technologies;
agricultural instrumentation and control, fishery and aquaculture resources
engineering; and forest product resources engineering.
• They shall sign and seal agricultural plans, design, specifications, reports, and
other agricultural engineering documents prepared for their clients in accordance
with the Rules and Regulations on the design of seal and the signing and sealing
of plans, designs and other documents by registered agricultural engineers.
D. Engineering Contracts
Engineering Contracts
From: https://www.upcounsel.com/engineering-contracts#what-is-a-contract
What Is a Contract?
• Contracts are agreements in which a person or business agrees
to specific terms and conditions that can be legally enforced.
• In a contract, responsibilities and obligations are outlined and
agreed upon by the two parties involved.
Four Functions of Engineering Contracts
• Engineering contracts cover four particular issues
of an agreement between an engineer and the
company/entity they are going to work on a project
for.
• They offer fewer risks financially for the customer because they
can budget for the fixed cost and not worry about it changing
• There is less supervision needed for the contracted work
because a clear schedule has been set
• They encourage efficient work by the contractor to get done
earlier and to achieve a better pay rate
1-30
Some disadvantages of a lump sum
contract are:
• If changes to the contract are needed it can be expensive and
complicated
• The design plans need to be definitively set before writing the
contract
• Fixed payment amounts can encourage contractors to choose
cheaper materials and methods to increase their profit
Measurement Contract
• Another common type of engineering contract is a measurement contract,
also called a re-measurement contract or a measure and value contract.
• This type of contract includes a Bill of Quantities (BOQ) that the employer
provides when the engineering design can be explained in detail, but the
quantity of work cannot.
• As a project is worked on, the contractor can create a BOQ quoting each
item used in the project.
• These will have unit rates and prices that will be added together to
determine the total price for the project.
• The contract will quote the price of the project based on the BOQ.
E. Agricultural engineering
documents to be prepared, signed
and sealed by licensed AE/ABE
Signing and Sealing
• Professional Regulatory Board of Agricultural and Biosystems
Engineering (PRBABE) Resolution No 04, Series of 2018 done
and signed on August 20, 2018
• Adopting and prescribing the seal of registered and licensed
agricultural and biosystems engineer.
The Board pursuant to RA 10915 adopts and prescribes the seal of Agricultural
and Biosystems Engineer as shown and described below:
• The seal of an agricultural and biosystems engineer shall be circular in
shape with 42mm diameter, drawn with dodecagon 5mm inward
measured from circumference to one of its sides. Top and bottom
sides of the dodecagon shall rest horizontally straight. A 5mm width
rectangular band shall be drawn horizontally across the middle part of
the seal with end points resting on the dodecagon.
•
• The name of the agricultural and biosystems engineer shall be written,
all in capital letters, at the upper part of the seal, middle center in
between the circle and the dodecagon. Two dots shall be placed
before and after the last name. The words “AGRICULTURAL AND
BIOSYSTEMS ENGINEER” shall be written at the lower part of the
seal middle center in between the circle and the polygon. All fonts
shall be readable and clear.
•
• Lastly, PRC registration number shall be printed inside the rectangle at
readable scale. The sides of the dodecagon represent the twelve (12)
functional scope of practice of agricultural and biosystems engineer
enumerated under Section 5 of RA 10915.
Commission on Audit (COA) Memorandum No 2004-026 dated
April 20, 2004,
• Informing all City and Municipal Building Officials, all City and Municipal
Engineers regarding the Implementation of RA 8559, this is to supplement
to the Memorandum Circular No 2000-18 series of 2008, adopting the
“Agricultural Engineering Permit Form” to be used as part in the
processing and approval of building permit for agricultural buildings and
structures,
BOAE Memorandum Circular No. 2009-09 Series of 2009
• Informing the Secretaries of DA, DAR, DPWH and DENR, All heads of LGUs, Regional
Governor of ARMM and Regional Secretaries, regarding the implementation of RA 8559 in
the identification, validation, design and Construction of Farm-to-Market Roads.
• To engage or assign licensed agricultural engineer/s as part of the appropriate
units of the central, regional, provincial, district and foreign assisted offices of
DA, DENR, DAR, DPWH and offices in the provincial/city concerned offices in
the identification, validation, inspection, monitoring, coordination and
preparation or evaluation of feasibility studies, program of works and cost
estimates of farm-to-market road projects.
• To require the participating constructors in the public bidding of farm-to-market
roads projects to have a Philippine Constructors Accreditation Board (PCAB)
specially licensed on Agricultural Engineering Works or have licensed and/or
registered agricultural engineer/s as their Sustaining Technical
Employees/Project Engineers. The licensed and/or registered agricultural
engineers shall be responsible in the supervision and inspection on the
construction of farm-to-market roads projects of constructors.
BOAE Memorandum Circular No. 2005-09 Series of 2005
• Addressing all Chairmen and Members of the Bids and Awards Committee of DA, DAR,
SCUs, LGUs, ARMM and all concerned NGOs, Government Owned and Controlled
Corporations. Regarding the Implementation of RA 9184, the procurement of Agricultural and
Fishery Infrastructure facilities, machineries, equipment and consulting services on Agricultural
engineering in relation to RA 8559.
• The plans, designs, technical specifications, cost estimates and test report on
agricultural and fishery machinery and equipment, as part of the bidding
documents, be signed and sealed by a registered and licensed agricultural
engineer/s who are holders of valid certificate of registration and valid professional
identification card.
• The agricultural engineering plans and designs as part of the detailed engineering
of agricultural and fishery infrastructure projects be signed and sealed by a
registered engineer who are holders of valid certificate of registration and valid
identification card.
• The prospective bidders or contractors be manned by adequate number of
agricultural engineers as sustaining employee to serve as Project managers and/or
Project engineers of the agricultural and fishery infrastructure projects;
2
F. Relevant laws and policies in the
practice of agricultural
engineering profession
AFMA Law
AFMA Law – Republic Act No. 8435,
Approved, December 22, 1997.
• The Department, in consultation with the farmers and fisherfolk, the private
sector, NGOs, people’s organizations and the appropriate government
agencies and offices, shall formulate and implement a medium- and long-
term comprehensive Agriculture and Fisheries Modernization Plan.
• The Agriculture and Fisheries Modernization Plan shall focus on five (5)
major concerns:
a) Food security;
b) Poverty alleviation and social equity;
c) Income enhancement and profitability, especially for farmers and
fisherfolk;
d) Global competitiveness; and
e) Sustainability
Food Security, Poverty Alleviation, Social Equity and
Income Enhancement
• The Department, in coordination with other concerned departments
or agencies, shall formulate medium- and long-term plans
addressing food security, poverty alleviation, social equity and
income enhancement concerns based on, but not limited to, the
following goals and indicators of development:
a) Increased income and profit of small farmers and fisherfolk;
b) Availability of rice and other staple foods at affordable prices;
c) Reduction of rural poverty and income inequality;
d) Reduction of the incidence of malnutrition;
e) Reduction of rural unemployment and underemployment; and
f) Improvement in land tenure of small farmers.
Global Competitiveness and Sustainability
• The Department shall formulate medium- and long-term plans aimed at enhancing the
global competitiveness and sustainability of the country in agriculture and fisheries based
on, but not limited to, the following goals and indicators of development:
a) Increase in the volume, quality and value of agriculture and fisheries production
for domestic consumption and for exports;
b) Reduction in post-harvest losses;
c) Increase in the number/types and quality of processed agricultural and fishery
products;
d) Increase in the number of international trading partners in agriculture and fishery
products;
e) Increase in the number of sustainable agriculture and fisheries firms engaged in
domestic production, processing, marketing and export activities;
f) Increase in and wider level of entrepreneurship among farmers and fisherfolk in the
area;
g) Increase in the number of farms engaged in diversified farming; and
h) Reduced use of agro-chemicals that are harmful to health and the environment.
Global Climate Change
• The Department, in coordination with the Philippine
Atmospheric, Geophysical and Astronomical Service
Administration (PAGASA) and such other appropriate
government agencies, shall devise a method of regularly
monitoring and considering the effect of global climate changes,
weather disturbances, and annual productivity cycles for the
purpose of forecasting and formulating agriculture and fisheries
production programs.
AFMech Law
AFMech Law
• REPUBLIC ACT NO. 10601.
• AN ACT PROMOTING AGRICULTURAL AND FISHERIES
MECHANIZATION DEVELOPMENT IN THE COUNTRY.
• The Agricultural and Fisheries Mechanization Committee (AFMeC) under the National
Agricultural and Fishery Council (NAFC) shall act as an advisory body to ensure the
success of the programs and activities of the DA concerning agricultural and fisheries
mechanization.
• It shall also serve as the consultative and feedback mechanism from the lowest possible
level to the top decision makers and to assist in defining and formulating the goals and
scope of the country’s agricultural and fisheries mechanization and infrastructure policies,
plans and programs.
• The agricultural and fisheries mechanization committees under the regional, provincial,
city, municipal and barangay agricultural and fishery councils shall integrate, coordinate,
unify and monitor the field implementation of the agri-fisheries mechanization and
infrastructure projects of various national government agencies, LGUs, banking and
financial institutions and the private sector.
Strengthening the DA Agricultural and Fishery
Engineering Groups
• Pursuant to Section 46 of Republic Act No. 8435, otherwise
known as the “Agriculture and Fisheries Modernization Act of
1997”, a Bureau of Agricultural and Fisheries Engineering
(BAFE) is hereby created as a regular bureau of the DA which
shall be under the supervision of the DA Undersecretary
Bureau of Agricultural and Fisheries Engineering (BAFE)
functions and responsibilities:
BAFE is hereby created as a regular bureau of the DA which shall be under the supervision of the DA Undersecretary and
shall have the following functions and responsibilities:
(a) Coordinate, oversee and monitor the national planning and implementation of agri-fisheries engineering, farm-to-market
road and other agri-fisheries infrastructure projects;
(b) Assist in the national planning, coordination and implementation of the national agri-fisheries mechanization programs;
(c) Prepare, evaluate, validate and recommend engineering plans, designs and technical specifications on agri-fisheries
mechanization and infrastructure projects;
(d) Oversee and provide technical assistance to the operations of the agricultural engineering divisions of the DA regional
field units;
(e) Coordinate and integrate all agricultural and fisheries engineering activities of the DA bureaus, attached agencies and
corporations;
(f) Coordinate and monitor the enforcement of standards and other regulatory policies on agricultural and fishery
engineering;
(g) Implement accreditation and registration scheme for agriculture and fishery machinery, tools and equipment, in
coordination with technology generators:
(h) Issue permits to operate to agriculture and fishery tools and equipment manufacturers, fabricators, assemblers and
importers; and
(i) Promulgate and implement accreditation guidelines for testing centers.
Philippine Center for Postharvest Development and
Mechanization (PHilMech)
• The PHilMech shall coordinate, plan and execute agricultural
and fishery mechanization and postharvest RDE programs and
projects of the DA
Bureau of Agriculture and Fisheries Product Standards
• The Rice Fund shall consist of an annual appropriation of Ten billion pesos
(₱10,000,000,000.00) for the next six (6) years following the approval of
this Act and shall be automatically credited to a Special Account in the
General Fund of the National Treasury which shall be in place within ninety
(90)’ days upon the effectivity of this Act.
Rice Fund shall be allocated and disbursed to rice
producing areas, as follows
• Rice Farm Machineries and Equipment – Fifty percent (50%) of the Rice
Fund shall be released to and implemented by the Philippine Center for
Postharvest Development and Mechanization (PHilMech) as grant in kind
to eligible farmers associations, registered rice cooperatives and local
government units (LGUs), in the form of rice farm equipment, such as
tillers, tractors, seeders, threshers, rice planters, harvesters, irrigation
pumps, small solar irrigation, reapers, driers, millers, and the like, for
purposes of improving farm mechanization.
Rice Fund shall be allocated and disbursed to rice
producing areas, as follows
• Rice Seed Development, Propagation and Promotion –
Thirty percent (30%) of the Rice Fund shall be released to and
implemented by the Philippine Rice Research Institute
(PhilRice) and shall be used for the development, propagation
and promotion of inbred rice seeds to rice farmers and the
organization of rice farmers into seed growers associations
and/or cooperatives engaged in seed production and trade
Rice Fund shall be allocated and disbursed to rice
producing areas, as follows
• Expanded Rice Credit Assistance – Ten percent (10%) of the
Rice Fund shall be made available in the form of credit facility
with minimal interest rates and with minimum collateral
requirements to rice farmers and cooperatives, to be managed
equally by the Land Bank of the Philippines (LBP) and the
Development Bank of the Philippines (DBP); and
Rice Fund shall be allocated and disbursed to rice
producing areas, as follows
• Rice Extension Services – Ten percent (10%) of the Rice
Fund shall be made available for the extension services
provided by PHilMech. PhilRice. Agricultural Training Institute
(ATI) and Technical Education and Skills Development Authority
(TESDA) for teaching skills on rice crop production, modern rice
farming techniques, seed production, farm mechanization, and
knowledge/technology transfer through farm schools nationwide
as follows: seventy percent (70%) to TESDA, ten percent (10%)
each to ATI, PhilRice and PHilMech.
Beneficiaries of the Rice Fund
• The beneficiaries of the Rice Fund shall be those farmers and
farmworkers and their dependents listed in the Registry System
for Basic Sectors in Agriculture (RSBSA), and rice cooperatives
and associations accredited by the DA.
Rice Industry Roadmap
• Upon the effectivity of this Act, the DA, .together with the NEDA.
Department of Finance (DOF), DBM, DAR. National Irrigation
Administration (NIA), TESDA, PCIC, National Anti-Poverty
Commission (NAPC) Farmer Sectoral Council Representative
and other government agencies concerned, including rice
farmer representatives, shall be given a maximum of one
hundred eighty (180) days to formulate and adopt the rice
roadmap to restructure the government ‘s delivery of support
services for the agricultural rice sector.
Coconut Farmers and Industry Trust
Fund Act
(Coco Levy Law)
Coconut Farmers and Industry Trust Fund Act
• RA 11524
• An act creating the coconut farmers and industry trust fund,
providing for its management and utilization, reconstituting for the
purpose the Philippine Coconut Authority Board and for other
purposes.
• Approved on February 26, 2021.
• The new law mandates the Philippine Coconut Authority (PCA)
to craft the Coconut Farmers and Industry Development Plan
that will set the directions and policies for the development and
rehabilitation of the industry within 50 years.
Trust Fund
• P10 billion in the first year
• P10 billion in the second year
• P15 billion in the third year
• P15 billion in the fourth year
• P25 billion in the fifth year, and any amount accruing, including
interest, in the special account in the general fund to the Trust
Fund
The law sets forth a specific distribution of the yearly allocations from the
Trust Fund:
• Development of hybrid coconut seed farms and nursery for planting and replanting - 20%
• Training of farmers and their families on coconut production and technologies - 8%
• Research, marketing, and promotion - 5%
• Crop insurance - 4%
• Farm improvements through diversification or intercropping - 10%
• Shared facilities for processing - 10%
• Organizing and empowerment of coconut farmer organizations and their cooperatives - 5%
• Credit programs - 10%
• Infrastructure development in coconut producing local governments - 10%
• Scholarship program for farmers and their families - 8%
• Health and medical program for farmers and their families - 10%
CPD Law
Continuing Professional Development Act of 2016
• The Mandanas Ruling pertains to the Supreme Court decision in Mandanas et.al. vs.
Ochoa that assailed and clarified to the High Tribunal the manner in which the “just share”
in the national taxes of Local Government Units (LGUs) has been computed. Some of the
petitioners cited Article 10, Section 6 of the 1987 Constitution that should provide as the
basis of such computation.
• It has been contended that computation of Local Government Units’ share in national
collections should not just be limited to internal revenue, particularly cited in Local
Government Code, but should be based on all collections of national taxes including,
among others, those that are collected by the Bureau of Customs.
• In the 2018 Ruling that had been affirmed with finality in 2019, the Supreme Court
declared that indeed, as surmised by the petitioners, the basis of computation of LGUs’
just share must be from “all collections of the National Taxes except those that are
accruing to special purpose funds and special allotments for the utilization and
development of the national wealth.”
Mandanas-Garcia Ruling
• According to the petitioners, LGU shares should include all
national taxes. The Supreme Court affirmed that local
government units are entitled to a “just share” on all national
taxes collected and not only from the Bureau of Internal
Revenue (BIR).
• At present, LGU’s IRA comes from 40% of national internal
revenue taxes collected by the BIR. With the Mandanas-Garcia
ruling implementation in 2022, it is projected that LGUs will
have a 27.61% increase in the total IRA shares.
Effects of Mandanas Ruling
DA- 8 New Paradigm
Eight new paradigm of the DA by Secretary William D. Dar
• https://www.dpwh.gov.ph/dpwh/references/laws_codes_orders/
national_law
Renewable Energy Act of 2008
Republic Act No. 9513
• Renewable Energy Act of 2008.
• AN ACT PROMOTING THE DEVELOPMENT, UTILIZATION AND
COMMERCIALIZATION OF RENEWABLE ENERGY RESOURCES AND
FOR OTHER PURPOSES
• This Act shall be known as the “Renewable Energy Act of 2008“. It shall
hereinafter be referred to as the “Act”.
• Approved on December 16, 2008
Definition of Terms
• Biomass energy systems” refer to energy systems which use
biomass resources to produce heat, steam, mechanical power
or electricity through either thermochemical, biochemical or
physico-chemical processes, or through such other
technologies which shall comply with prescribed environmental
standards pursuant to this Act
Definition of Terms
• Biomass resources” refer to non-fossilized, biodegradable organic
material originating from naturally occurring or cultured plants, animals and
micro-organisms, including agricultural products, by-products and residues
such as, but not limited to, biofuels except corn, soya beans and rice but
including sugarcane and coconut, rice hulls, rice straws, coconut husks
and shells, corn cobs, corn stovers, bagasse, biodegradable organic
fractions of industrial and municipal wastes that can be used in
bioconversion process and other processes, as well as gases and liquids
recovered from the decomposition and/or extraction of non-fossilized and
biodegradable organic materials;
Definition of Terms
• Geothermal energy” as used herein and in the context of this
Act, shall be considered renewable and the provisions of this
Act is therefore applicable thereto if geothermal energy, as a
mineral resource, is produced through:
(1) natural recharge, where the water is replenished by
rainfall and the heat is continuously produced inside the earth;
and/or
(2) enhanced recharge, where hot water used in the
geothermal process is re-injected into the ground to produce
more steam as well as to provide additional recharge to the
convection system;
Definition of Terms
• Deduction of Organizational and Pre-operating Expenses. All capitalized organizational and pre-operating
expenses attributable to the establishment of a registered enterprise may be deducted from its taxable income
over a period of not more than ten years beginning with the month the enterprise begins operations
• Accelerated Depreciation. At the option of the taxpayer and in accordance with the procedure established by
the Bureau of Internal Revenue, fixed assets and capital equipment including breeding stock may be (1)
depreciated to the extent of not more than twice as fast as normal rate of depreciation or depreciated at normal
rate of depreciation if expected life is ten years or less; or (2) depreciated over any number of years between
five years and expected life if the latter is more than ten (10) years; and the depreciation thereon allowed as a
deduction from taxable income:
• Net Operating Loss Carry-over. A net operating loss incurred in any of the first ten years of operations may
be carried over as a deduction from taxable income for the six years immediately following the year of such
loss.
• Tax Exemption on Imported Capital Equipment. Within seven years from the date of registration of the
enterprise, importations of machinery and equipment, and spare parts shipped with such machinery and
equipment, shall not be subject to tariff duties and compensating tax;
. Incentives to a Pioneer Agricultural Enterprise. In addition to the incentives
provided in the preceding section, pioneer agricultural enterprises shall be
granted the following incentives:
• Tax Exemption. Exemption from all taxes under the National Internal Revenue Code, except
income tax, from the date the area of investment is included in the Agricultural Investments
Priorities Plan, to the following extent:
(1) One hundred per cent (100%) for the first three years;
(2) Seventy-five per cent (75%) for the fourth through the fifth years;
(3) Fifty per cent (50%) for the sixth and seventh years;
(4) Twenty-five per cent (25%) for the eight and ninth years; and
(5) Ten per cent (10%) for the tenth year.
• Employment of Foreign Nationals. Subject to the provisions of Section 29 of Commonwealth Act
613, as amended, a registered enterprise may, with five (5) years from the date it has began
operating, employ and bring into the Philippines foreign nationals under the following conditions:
(1) That such foreign nationals shall be registered with the Board;
(2) That the employment of all foreign nationals shall cease and they shall be repatriated after the
above-mentioned period;
Special Export Incentives for Registered Agricultural
Enterprises
• Special Tax Credit. A tax credit equivalent to the sales, compensating and specific taxes
and duties on the supplies, raw materials and semi-manufactured products used in the
manufacture, processing or production of its export products and forming part thereof.
• Reduced Income Tax. Registered agricultural enterprises shall be entitled for the first five
years from its registration, to deduct from its taxable income an amount equivalent to the
sum of the direct labor cost and local raw materials utilized in the manufacture of its
export products.
Intellectual Property Code
Intellectual Property Code
• REPUBLIC ACT NO. 8293.
• AN ACT PRESCRIBING THE INTELLECTUAL PROPERTY CODE AND
ESTABLISHING THE INTELLECTUAL PROPERTY OFFICE,
PROVIDING FOR ITS POWERS AND FUNCTIONS, AND FOR OTHER
PURPOSES.
• This Act shall be known as the “Intellectual Property Code of the
Philippines.”
• Approved on June 6, 1997.
DA-Department Circular No 05, Series of 2017
DA-Department Circular No 05, Series of 2017