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Advocacy Committee

Housing Escrow Fund – Cause for Serious Concern

The Housing Escrow Fund is a fund pool comprised of fund contributions by developers who opt to comply with the legally mandated balanced housing requirement via certain alternative modes of compliance. Under the law, a developer proposing to undertake a subdivision or condominium project is required to develop an area for socialized housing equivalent to …

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Rectifying Inequity & Ambiguities of the Maceda Law

Evident in many laws relating to real estate is the underlying presumption that every act of a developer proceeds from avarice. Apparently proceeding from this presumption of guilt, the general trend in these laws has been to impose excessive demands and conditions, as if to penalize the entire housing industry for the perceived faults of …

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BRIEF: Philippine Financial Reporting Standards for Real Estate Firms

OVERVIEW Accounting is essentially the process of keeping records of all financial transactions of an entity, and generating various reports or statements out of those records. Financial reporting, on the other hand, is a subset of the accounting process that uses financial statements to disclose a company’s financial information and performance over a particular period …

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Towards Equitable & Sustainable Land Use Interventions

“Land is indispensable to any and all human activity; and how a nation uses its lands, to a large extent determines its fate – whether its people will remain as tillers of the soil or homeless nomads, or prosper along with the better part of the human race.” Ever since the Department of Agrarian Reform …

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Towards an Effective, Sustainable Homebuyer Financing System

The simple fact is that housing is the most expensive of all human needs; and like any business, without government intervention, housing production by the private sector will always be geared towards effective demand. By effective demand, we mean those with the ability to pay. Because of this fact, millions of Filipinos are without homes …

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VAT on Low-Income Housing: An Anti-Poor Measure

The Value-Added Tax was first adopted in the Philippines on 25 July 1987 when then President Corazon Aquino promulgated Executive Order (EO) No. 273 pursuant to her emergency powers. The EO pegged the VAT at 10%. Five groups including the labor organization Kilusang Mayo Uno petitioned the Supreme Court to nullify EO 273 on various …

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