Senator Mark Villar has filed a bill aimed at strengthening the conservation and protection of the country’s cultural and historical heritage by proposing amendments on the provisions of the incentive framework and penal provision provided for under Republic Act No. 10066, or the National Cultural Heritage Act of 2009.
The amendatory measure seeks to address chronic challenges that plague heritage preservation— including inadequate funding, limited institutional support, vulnerability to natural disasters, and low public awareness.
Villar stressed that while existing laws recognize the importance of safeguarding cultural assets, more responsive and practical incentives must be set in place to ensure their continued protection and sustainability.
“Our identity is deeply rooted in our culture and history—reflected in our landmarks, historical sites, and heritage structures.”
“Our identity is deeply rooted in our culture and history—reflected in our landmarks, historical sites, and heritage structures. Hindi sapat ang pagkilala lamang sa kanilang kahalagahan; dapat din nating tiyakin na may sapat na suporta at insentibo para sa maayos na paggamit, pananatili at pangangalaga nito,” the legislator said.
A central feature of the bill is the classification of cultural properties into categories based on their historical and cultural significance. Grade I covers the most significant sites, including world heritage sites, national cultural treasures, and officially recognized historical landmarks, shrines, and monuments. Grade II includes other important cultural assets such as works by National Artists and Manlilikha ng Bayan, archaeological and ethnographic materials, structures at least 50 years old, and historically significant documents.
The measure introduces a range of fiscal incentives to encourage preservation. These include exemptions from taxes related to the transfer of ownership—such as estate, capital gains, and documentary stamp taxes—as well as relief from real property taxes for qualified heritage structures. It also allows restoration, maintenance, and conservation expenses for high-value cultural properties to be claimed as tax credits.
For properties classified as Grade III, the bill authorizes local government units to grant real property tax exemptions through local ordinances, promoting greater community involvement in heritage conservation.
The proposal likewise strengthens enforcement by imposing stricter penalties against the unauthorized destruction, alteration, or misuse of cultural properties, underscoring the State’s commitment to protect the nation’s historical legacy.
“Hindi natin dapat hayaang masira o tuluyang makalimutan ang ating mga makasaysayang yaman.”
“Ang pangangalaga sa mga pamana ng ating lahi ay tungkulin nating lahat. Hindi natin dapat hayaang masira o tuluyang makalimutan ang ating mga makasaysayang yaman. Sa pamamagitan ng mas pinagtibay na batas at suporta ng pribadong sektor, mapapangalagaan natin ang ating kasaysayan para sa susunod na henerasyon,” the lawmaker said.
The senator expressed optimism for the measure’s swift passage, emphasizing that preserving cultural heritage is essential not only for honoring the past but also for strengthening national identity and promoting tourism-driven growth.
