IMPLEMENTING RULES AND

REGULATION OF
REPUBLIC ACT NO. 11953
NEW AGRARIAN EMANCIPATION ACT

By: Atty. Rolando S. Cua

Board Member III
Department of Agrarian Reform
Adjudication Board (DARAB)
IMPLEMENTING RULES AND REGULATION OF
REPUBLIC ACT NO. 11953, “AN ACT
EMANCIPATING AGRARIAN REFORM
BENEFICIARIES FROM FINANCIAL BURDEN BY
CONDONING ALL PRINCIPAL LOANS, UNPAID
AMORTIZATIONS AND EXEMPTING PAYMENT OF
ESTATE TAX ON AGRICULTURAL LANDS AWARDED
UNDER THE COMPREHENSIVE AGRARIAN REFORM
PROGRAM,” OTHERWISE KNOWN AS THE NEW
AGRARIAN EMANCIPATION ACT
September 12, 2023
 RULE I
GENERAL PROVISIONS
DEFINITION OF TERMS
 Acquired landholdings - refer to agricultural lands
acquired by the government for distribution to the ARBs
pursuant to P.D. No. 27, E.O. No. 228, Series of 1987,
R.A. No. 6657, as amended, R.A. No. 9700 and other
Agrarian Reform laws, including those covered by CODs
and those with existing indebtedness to the
Government or to concerned landowners.
 Agrarian Reform Beneficiaries (ARBs) - refer to
farmers or farmworkers who were granted lands
under P.D. No. 27, R.A. No. 6657, as amended,
R.A. No. 9700 and other agrarian laws.
 Agrarian Reform Receivables (ARRs) - refer to land
amortization receivables (whether classified or
unclassified) from ARBs, in connection with the
awarded agricultural lands under the Agrarian Reform
Program of the Government.
 Classified ARRs - refer to those land amortization
receivables from ARBs with Land Amortization
Schedule (LAS) and with outstanding principal and
interest obligations.
 Unclassified ARRs - refer to those land amortization
receivables from ARBs without LAS but with
outstanding principal obligation only.
 Assumption of Obligation - refers to the assumption
by the National Government of the obligation of ARBs
to pay the remaining balance of compensation due to
the concerned landowners for lands awarded to them
through the Voluntary Land Transfer (VLT) and the
Direct Payment Scheme (DPS) under R.A. No. 6657, as
amended, and P.D. No. 27/ E.O. No. 228, Series of
1987.
 Certificate of Condonation - refers to a document
bearing the signature and the official seal of the
President of the Philippines, the signature of the DAR
Secretary, and the seal of the DAR certifying that all
the existing indebtedness to the National Government
of concerned ARBs arising from lands awarded to them
under the Agrarian Reform Program are extinguished.
The Certificate shall also contain a Release of Real
Estate Mortgage (RREM) and include, as warranted, a
confirmation of termination of payment of unpaid just
compensation to landowners by ARBs awarded lands
under the VLT and the DPS.
 Condonation - refers to the act of the National
Government waiving or abandoning its right to collect
from the ARBs any unpaid outstanding loan, land
amortization, or indebtedness together with the
interest, penalties, and surcharges, if any, arising
from the award of lands to them under the Agrarian
Reform Program.
 Estate Tax Exemption The Exclusion of the value of the
deceased ARB’s awarded land from his/her gross estate
 Electronic Primary Entry Book (EPEB) - refers to
the primary entry book which serves as an official
record of all instruments that pertain to land
registration, including copies of writs and processes
entered electronically by the ROD in the order of
reception and upon payment of required fees.

 Primary Entry Book (PEB) - refers to primary entry

book which serves as an official record of all
instruments that pertain to land registration,
including copies of writs and processes entered
manually by the RODs, which are not yet
computerized, in the order of reception and upon
payment of required fees.
 Forfeiture - refers to the extinguishment of all the
rights and privileges of an ARB as a result of
abandonment or surrender of the awarded land, or as
a result of acts and omissions constituting violations
of Agrarian Reform laws. It is the result of a forfeiture
action commenced to implement and enforce agrarian
laws resulting in the disqualification of erring ARBs.
 Outstanding Loan Balance - refers to outstanding
loan balance or unpaid amortization to be paid by
ARBs for the land awarded to them as of 24 July 2023.
 Reallocation - refers to the process of selecting,
identifying, and qualifying persons to become ARBs to
replace those who have been disqualified from the
Agrarian Reform Program as a result of a final and
executory forfeiture decision arising from the violations
of Agrarian Reform laws except disqualification for non-
payment of land amortization.
 Termination of Payment - refers to the
extinguishment of the ARBs’ obligation or liability to
pay any remaining balance of compensation due to
the concerned landowners under the VLT/DPS as the
same shall be assumed and paid by the National
Government through the Land Bank of the Philippines
(LBP) chargeable against the Agrarian Reform Fund
(ARF).
 Write-off - refers to the derecognition of the ARR
assets in the books of the ARF-National Government.
 Section 2. Coverage

 These Rules shall cover landholdings acquired under

P.D. No. 27/E.O. No. 228, R.A. No. 6657, R.A. No. 9700
and all other Agrarian Reform laws as of 24 July 2023.
 RULE II
CANCELLATION OF MORTGAGE LIENS
ON AWARDED LANDS

Section 3. Cancellation of Mortgage Liens on Awarded

Lands
 The LRA and upon Order of the Secretary shall
immediately cancel all mortgage liens pertinent and/or
related to the amortization of the acquired
landholdings.
 The Order shall be accompanied by a list of
landholdings subject of cancellation.
 RULE III
SUBSEQUENT CONDONATION
OF ARBS’ OUTSTANDING LOAN BALANCES

Section 4. Submission of ARR Lists - The LBP, within

fifteen (15) days from the effectivity of the Rules, shall
submit to the DAR Secretary the updated Classified and
Unclassified ARRs lists of landholdings awarded to ARBs.
Section 7. Provincial Agrarian Reform Coordinating
Committee (PARCCOM) and Farmers Group
Participation.

 The PARCCOM and/or farmers group, if warranted,

may send their authorized representative to participate
in the activities under Section 6 hereof
 RULE IV
TERMINATION OF PAYMENT OF COMPENSATION BY ARBs
UNDER VOLUNTARY LAND TRANSFER (VLT) AND
DIRECT PAYMENT SCHEME (DPS)
 RULE V
DISQUALIFICATION OF ARBs
DUE TO ACTS AND OMISSIONS CONSTITUTING
VIOLATIONS
OF AGRARIAN REFORM LAWS

Section 11. Grounds for Disqualification.

 ARBs convicted by final judgment of the prohibited acts
and omissions under Section 73 of R.A. No. 6657, as
amended.
ARBs cannot also avail of the benefits these Rules if
they are disqualified as a result of a final judgment in
an administrative case grounded on the following:
 Violation of Section 22 of R.A. No. 6657, as amended;
 Willfully refused to make the awarded land as
productive as possible; or
 Deliberately neglected or abandoned the awarded
land continuously for a period of two (2) calendar
years.
Section 12. Disqualification Proceedings.
 Any allegation of disqualification against ARBs shall
be validated and investigated in accordance with the
existing laws, rules and regulations.

Section 13. Liberal Construction.

 shall be construed liberally in favor of the ARBs.
 RULE VI
RESTITUTION OF THE AGRARIAN REFORM AWARD
FORFEITED SOLELY DUE TO NON-PAYMENT OF
ANNUAL AMORTIZATION AND INTEREST

Section 14. ALI Cases Pending with the DAR

 All ALI cases involving non-payment or failure of the
ARBs to pay the thirty (30) year amortization plus six
percent (6%) interest and still pending with the PARPO,
the Regional Director (RD), and/or the Secretary shall
immediately be dismissed motu proprio.
Section 15. ALI Cases on Appeal Pending with the
Office of the President (OP)
 The concerned ARB, through ARBLAD under BALA shall
submit a manifestation requesting the OP to
immediately dismiss, motu proprio all pending ALI
cases involving non-payment of amortization and
interest.
Section 16. Cases Pending with the Courts
 The DAR, through OSG with the assistance of LS shall
move for the dismissal of all actions pending with
the courts involving the disqualification of ARBs or
for forfeiture of Agrarian Reform award solely on the
ground of non payment of principal amortization and
interest.
Section 17. Cancellation Cases Pending with the
Office of the Secretary (OSEC)
 All cases for cancellation of titles based on FINEX
judgment in ALI cases on the ground of non-payment
of amortization still pending with the PARPO, the
BALA, the ULAO and/or Secretary shall immediately
be dismissed motu proprio.
Section 18. Termination of Execution and
Restoration of Award
 All executions of FINEX decisions in ALI cases due
to non-payment of amortization results in the
cancellation of Agrarian Reform titles pending
with the PARPO and/or RD shall be immediately
terminated.
 Consequently, the award shall be restored, and
the disqualification or forfeiture decision against
the ARB is accordingly reversed and set aside.
Section 19. Reinstatement of Cancelled EPs, CLOAs,
or Other Titles Issued Under Any Agrarian Reform
Laws.
 The PARPO, shall immediately reinstate or restore in
favor of the ARB concerned any cancelled agrarian
titles as a result of the FINEX ALI case Decision.
 The ROD, within the period provided under Sections
25 and 26 of Rule IX, shall register the reinstated or
restored titles.
 However, in the event that the awarded land was
already reallocated to another ARB, the PARPO shall,
as far as equitable, award another land to the
disqualified ARB.
 RULE VII
SUPPORT SERVICES TO ARBs BY THE DAR AND THE DA
Section 20. Support Services from the DAR. That
include the following:
 a) Agri-Technology/Agri-Extension Services (AES);
 b) Business Development Services (BDS);
 c) Common Service Facilities (CSF);
 d) Credit and Microfinance;
 e) Agri-Insurance (crops and livestock);
 f) Rural Infrastructure (RI); and
 g) Land Tenure Improvement and Stability.
Section 21. Mandatory Inclusion of the ARBs in the
Registry System for Basic Sectors in Agriculture
(RSBSA) of the DA.
 The DA shall undertake the mandatory inclusion of all
ARBs in the RSBSA as provided in Section 5 of the
NAEA.The DA support services, among others,
agriculture assistance in the form of cash or farm
inputs like seeds and fertilizer, farm machineries,
fuel vouchers, and other farm insurance.
 For this purpose, the UFOO shall provide the DA with
the list of all ARBs who are entitled to avail of the
benefits of R.A. No. 11953 and these Rules.
Section 22. ARBs with Completed Payment.
 ARBs who have completed the payment of
amortization shall be given preference in the
provision of credit facilities and support services
under R.A. No. 11953 and in these Rules, and in
Section 37 of R.A. No. 6657, as amended, and in
relevant programs and projects implemented by the
DAR and the DA and other government financial
institutions.
 RULE VIII
ESTATE TAX EXEMPTION AND OTHER TAX
PRIVILEGES

Section 23. Estate Tax Exemption

 The value of the land awarded to the deceased ARB
shall not be included in the computation of his/her
gross estate.
 The DAR and PARC Secretariat shall coordinate with
BIR and DOF to ensure the issuance of appropriate
Revenue Regulation to implement Section 7 of R.A. No.
11953 and these Rules.
Section 24. Local and Other Transfer Taxes
 The DAR, through SSO shall coordinate with the DILG
and the DOF, through the Bureau of Local Government
Finance (BGLF), in order to encourage LGUs to enact
local tax amnesty on real property taxes and other
transfer taxes of qualified ARBs under R.A. No. 11953
and these Rules.
 RULE IX
ISSUANCE OF AGRARIAN REFORM TITLES AND
ANNOTATION
OF CERTIFICATES OF CONDONATION
Section 25. Issuance of Agrarian Reform Titles
 The concerned ROD shall register the EP, CLOA, or any other
agrarian titles already submitted and registered in the EPEB or
PEB pursuant to the applicable Agrarian Reform law within
sixty (60) days from the issuance thereof in the name of the
ARB.
 It shall likewise register and annotate the Certificate of
Condonation on all affected EPs, CLOAs, CCLOAs, or any other
agrarian titles issued pursuant to the applicable Agrarian
Reform laws within the period of sixty (60) days from the
issuance by the DAR.
Section 26. Proper Observance of the Prescribed
Periods
 The PARPO shall ensure that the ROD shall comply
with the prescribed periods as provided in the
preceding section for the registration of EP, CLOA,
CCLOA, or any other title issued pursuant to the
applicable Agrarian Reform law and annotation of the
COCROM on the said affected Agrarian Reform titles.
 RULE X
FUNDING
Section 27. Funding Requirement
 The UFOO in coordination with FMAO shall determine
the funding requirements needed for the assumption by
the government of the ARBs’ outstanding loan balances
to be paid to the concerned landowners under R.A. No.
11953 and these Rules.
 RULE XI
MISCELLANEOUS PROVISIONS
 Section 29. Agency Support. - All other Government Offices and
Agencies shall render such prompt and necessary assistance to the
DAR pursuant to the mandate of R.A. No. 11953 to help ensure the
full implementation of the said law and these Rules subject to
existing and applicable laws, rules and regulations.

 Section 30. Suspension of Rules. - The DAR Secretary, upon

concurrence of the PARC, may suspend the application of these
Rules in order to serve and protect the interest of agrarian reform
beneficiaries.

 Section 33. Effectivity Clause. - These Rules shall take effect ten
(10) days after its publication in two (2) newspapers of general
circulation, and registration with the Office of the National
Administrative Register (ONAR).
THANK YOU!