Strengthening heritage protection: Legarda moves to amend the National Cultural Heritage Act of 2009 by granting tax reliefs

Senator Loren Legarda has introduced a bill aimed at enhancing heritage protection by granting incentive mechanisms to privately owned heritage buildings and ancestral houses.

Senate Bill No. 1852, or the “Strengthening the Conservation and Protection of Philippine Cultural Heritage Through Heritage Incentives,” aims to amend the National Cultural Heritage Act of 2009 by extending tax relief and credit benefits to private owners of cultural and heritage buildings to address the high cost of conservation, restoration, and maintenance, which are key factors behind the deterioration or loss of many historic structures.

Legarda emphasizes the need to treat heritage not only as a cultural symbol but also as an economic resource that must be sustained through deliberate policy interventions.

“The preservation of our nation’s built heritage is not merely a matter of aesthetics or nostalgia; it is a duty to safeguard the tangible expressions of our collective memory, identity, and history,” Legarda stressed.

The bill establishes a Cultural Property Incentive Program covering declared heritage structures and ancestral houses. It introduces a package of fiscal incentives designed to make conservation financially feasible for owners and stewards of cultural properties, providing grants and facilitating access to financing and loan windows through government financial institutions.

Legarda said that the proposed bill will grant tax credits for ownership transfers and the restoration of Grade I (World Heritage Sites, National Cultural Treasures, National Historical Landmarks, National Historical Shrines, National Historical Monuments) and II (Declared Important Cultural Properties, Natural Properties of Cultural Significance Covered by or Located within a Protected Area under the ENIPAS Act, declared archaeological sites, Heritage Houses, Historic Sites, Heritage Trees, Heritage Zones, Other Marked Structures, and all Gabaldon School Buildings) structures, as well as real property tax exemptions for these grades, while allowing local governments to extend exemptions to Grade III (All other cultural property, and natural property of cultural significance not covered by or located within a Protected Area under the ENIPAS Act in the Philippine Registry of Heritage (PREH), including those declared by LGUs) structures. Additional incentives include exemptions from income tax, import duties, and VAT for eligible conservation activities.

“Our built heritage is often lost not to neglect, but to unaffordable upkeep. This bill eases the tax and cost burden on owners who meet conservation standards, making restoration feasible. The bill recognizes that heritage protection cannot rest solely on regulation and enforcement. It must be supported by positive incentives that mobilize both public and private stakeholders toward a common goal: the preservation of our built heritage for future generations,” Legarda concluded.

Legarda is the Chairperson of the Senate Committee on Culture and the Arts. She has passed various measures aimed at preserving the country’s cultural heritage, such as the National Cultural Heritage Act (Republic Act No. 10066) and the Cultural Mapping Law (Republic Act No. 11961), among others. (30)

Translation by Terence

Pagtibayin ang proteksiyon sa pamana: Isinusulong ni Legarda ang amyenda sa National Cultural Heritage Act of 2009 sa pamamagitan ng pagbibigay ng tax reliefs

Naghain si Senadora Loren Legarda ng panukalang batas na layong palakasin ang proteksiyon sa pamana sa pamamagitan ng pagbibigay ng mga insentibong mekanismo para sa mga pribadong pag-aari na gusaling pamana at mga bahay na ninuno.

Ang Senate Bill No. 1852, o ang “Strengthening the Conservation and Protection of Philippine Cultural Heritage Through Heritage Incentives,” ay naglalayong amyendahan ang National Cultural Heritage Act of 2009 sa pamamagitan ng pagbibigay ng tax relief at credit benefits sa mga pribadong may-ari ng gusaling kultural at pamana upang tugunan ang mataas na gastos sa konserbasyon, restorasyon, at pagpapanatili—mga pangunahing salik na nagdudulot ng pagkasira o pagkawala ng maraming makasaysayang estruktura.

Binigyang-diin ni Legarda ang pangangailangang ituring ang pamana hindi lamang bilang simbolo ng kultura kundi bilang yamang pang-ekonomiya na dapat mapanatili sa pamamagitan ng malinaw na mga polisiya.

“Ang pangangalaga sa ating pambansang pamana ay hindi lamang usapin ng estetika o alaala; ito ay tungkulin upang pangalagaan ang kongkretong pagpapahayag ng ating kolektibong alaala, pagkakakilanlan, at kasaysayan,” ani Legarda.

Itinatag ng panukalang batas ang Cultural Property Incentive Program na sumasaklaw sa mga deklaradong estrukturang pamana at ancestral houses. Nagbibigay ito ng hanay ng mga insentibong piskal upang maging abot-kaya ang konserbasyon para sa mga may-ari at tagapangalaga ng mga kultural na ari-arian, kabilang ang mga grant at access sa financing at loan windows mula sa mga institusyong pampinansya ng pamahalaan.

Ayon kay Legarda, magbibigay ang panukalang batas ng tax credits para sa paglilipat ng pagmamay-ari at restorasyon ng Grade I (World Heritage Sites, National Cultural Treasures, National Historical Landmarks, National Historical Shrines, National Historical Monuments) at Grade II (Declared Important Cultural Properties, Natural Properties of Cultural Significance Covered by or Located within a Protected Area under the ENIPAS Act, declared archaeological sites, Heritage Houses, Historic Sites, Heritage Trees, Heritage Zones, Other Marked Structures, at lahat ng Gabaldon School Buildings) na estruktura, gayundin ng exemption sa real property tax para sa mga ito. Pinahihintulutan din ang mga lokal na pamahalaan na magbigay ng exemption sa Grade III (lahat ng iba pang kultural na ari-arian at natural na ari-arian ng kahalagahang kultural na hindi saklaw ng Protected Area sa ilalim ng ENIPAS Act sa Philippine Registry of Heritage (PREH), kabilang ang mga idineklara ng LGUs) na estruktura. Kasama rin sa mga insentibo ang exemption sa income tax, import duties, at VAT para sa mga kwalipikadong aktibidad ng konserbasyon.

“Ang ating pamana ay kadalasang nawawala hindi dahil sa kapabayaan, kundi dahil sa hindi kayang gastusin sa pagpapanatili. Binabawasan ng panukalang ito ang pasaning buwis at gastos ng mga may-ari na sumusunod sa pamantayan ng konserbasyon, upang maging posible ang restorasyon. Kinikilala ng panukalang batas na ang proteksyon sa pamana ay hindi maaaring umasa lamang sa regulasyon at pagpapatupad. Dapat itong suportahan ng mga positibong insentibo na magpapakilos sa parehong pampubliko at pribadong sektor tungo sa iisang layunin: ang pangangalaga ng ating pamana para sa susunod na henerasyon,” pagtatapos ni Legarda.

Si Legarda ang Chairperson ng Senate Committee on Culture and the Arts. Nakapagpasa na siya ng iba’t ibang batas na naglalayong pangalagaan ang pamana ng bansa, gaya ng National Cultural Heritage Act (Republic Act No. 10066) at Cultural Mapping Law (Republic Act No. 11961). (30)