CHAPTER 7

MACROECONOMIC FRAMEWORK AND

DEVELOPMENT FINANCING

 

VII. Legislative Agenda

A. Priority Legislative Agenda for 1999-2001

1. Real Sector

a. Reforms in the power industry

  • Covers reforms in the power industry and the government energy sector to ensure total electrification and sustain participation of the private sector in power generation, transmission and distribution.

b. Retail trade liberalization

  • Liberalizes the trade business by reformulating the foreign equity participation rate depending on the amount of paid-in capital for retail trade ventures.

2. Monetary, Financial and Capital Market

a. Amendments to the General Banking Act

  • Allows 100 percent foreign participation in distressed banks (to be gradually reduced to 70 percent over a 10-year period);

  • Raises penalties by at least 10-fold for noncompliance with regulatory norms;

  • Includes universal banks, Islamic Banks and cooperative banks in the classification of banks to be supervised by BSP;

  • Adopts the "control test" on citizenship of corporations in determining foreign stockholdings in banks;

  • Authorizes the Monetary Board to prescribe duties and responsibilities to directors and officers of banks, quasi banks and trust entities to disqualify, remove or suspend them and to regulate their compensation and other benefits;

  • Increases the equity investment of a universal or commercial bank in allied and nonallied enterprises and in another universal or commercial bank;

  • Increases the limit of the total amount of loans, credit accommodations and guarantees by a bank to any person or entity;

  • Expands limits on loans to directors, officers, stockholders and related interest;

  • Enforces the publication of the financial statements of banks, quasi-banks and trust entities;

  • Limits investments of banks in real estate and decreases the loan value of real estate collateral; and

  • Lengthens the grace period for the initial amortization of loans and other credit accommodations with maturities of more than five years up to the fifth year from the date these loans were granted.

b. New Central Bank Act

  • Restores the Bangko Sentral ng Pilipinas' tax exemptions and the prevention of banks from incurring uncollatteralized overdraft.

c. Amendments to the Philippine Deposit Insurance Corporation Act

  • Strengthens the supervisory authority of the PDIC over insolvent banks; and

  • Provides assistance to facilitate the sale of assets and assumption of liabilities of banks receivership and increase the amount of permanent insurance fund.

 

d. Amendments to the Agri-agra Law

  • Lifts the quota of 25 percent loanable funds for agriculture.

e. Securities Act of 1999

  • New bankruptcy law that will transfer the SEC's quasi-judicial functions to the court system;

  • Gives authority to the Commission en Banc to provide its own organization and staff of officers and employees so as to achieve greater efficiency; and

  • Institutionalizes two core reforms of full-disclosure philosophy and self-regulation concept.

 

3. Fiscal Sector

a. Tax census/tax amnesty program

  • Requires all persons (natural or juridical) deriving income or owning properties in the Philippines to file a true statement of Assets and Liabilities;

  • Seeks to flush out those in the underground economy;

  • Expands the tax base; and

  • Builds a more reliable base for future taxation.

 

b. Comprehensive rationalization of tax incentives

  • Fiscal incentives under Executive Order 226 shall be confined to industries that are exporting, catalytic and those that undergo industrial adjustment;

  • Universalizes tax incentives or granting of tax incentives to all firms; and

  • Prescribes review, while keeping on hold, the implementation of Board of Investment tax exemptions on capital equipment and spare parts (under EO 226 and RA 7844, which expired in December 1997).

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c. Reengineering the bureaucracy

  • Covers reforms for effective governance which includes institutionalizing a professional and dynamic bureaucracy.

d. Rationalization of taxation on the financial sector

  • Restructures gross receipts tax (GRT) and documentary stamp tax (DST) to minimize their cascading effect particularly on frequently traded instruments and assets;

  • Eliminates distortions arising from the non-uniform tax treatment of financial institutions and assets; and

  • Rationalizes tax treatment of pension funds, insurance and investments houses to assist in the development of the capital market.

 

e. Road user charges

  • Integrates registration fee and the private motor vehicle tax into road user charge which are based on the benefit principle of taxation.

f. Idle land tax

  • Redefines idle lands in terms of area and indicators of utilization;

  • Provides a tax rate of 10 percent based on market value or zonal value; and

  • Converts tax from a local to national imposition.

 

g. Tax to discourage conversion of agricultural lands

  • Exacts a 20 percent tax on agricultural lands approved by the Department of Agrarian Reform for conversion into non-agricultural uses based on zonal value or fair market value of the land after conversion, whichever is higher.

4. Labor Sector

a. Institutionalization of Public Employment Service Offices

  • Expands employment facilitation by establishing Public Employment Service Offices (PESOs) in every province, key cities and urbanized municipalities.

b. Amendment to the Apprenticeship Law

  • Seeks to boost the employability of highly skilled workers.

c. Amendment to the Productivity Incentives Act of 1990

  • Corrects the flaws of the existing law which discourages labor and management from joining productivity improvement and gain-sharing programs.

 

B. Other Legislative Agenda

1. Revised Investment Company Act

a. Establishes a comprehensive scheme of regulation to permit investment companies to serve their role in the capital formation process, and at the same time prevent abuses and protect the interest of the public who are investors in such companies; and

b. Provides a favorable framework in which investment companies can operate to facilitate the flow of investment from sources within the country and abroad, and to broaden participation in securities ownership by Filipinos.

2. Amendments to the Corporation Code of the Philippines

a. Removes the residency requirements for incorporators and directors and as well as endorsement requirement for registration of articles of incorporation and by-laws to other government agencies; and

b. Further liberalize certain sectors of the capital markets and rationalize the system of supervision pertaining to them.

3. Securitization Program

a. Conveys government assets to a pool instead of individual sale; and

b. Offers investment participation to a wider range of investors.

4. Pre-need Plan Securities Code

a. Provides the regulatory framework for the efficient regulation of the pre-need industry including the method of determining, computing reserves and annual valuation of pre-need products.

5. Customs Modernization Act

a. Provides basis for computerization of operations, including measures such as audit trails, unique identifiers, etc.; and

b. Reduces bond requirements from 150 percent to 100 percent of duties/taxes and other charges, particularly conditionally free importation.

 

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