Section 1
SECTION 1. The provisions of existing laws to the contrary notwithstanding, donations of private agricultural lands and/or homelots not covered by Operation Land Transfer (OLT) under Presidential Decree Numbered Twenty-seven, as amended, made to or in favor of tenant-farmers, actual tillers and/or occupants, pursuant to the agrarian reform program of the government, shall be exempt from the payment of donor's tax. Claims for exemption under this provision shall be allowed upon certification by the Ministry of Agrarian Reform that the donee is a tenant-farmer, actual tiller and/or occupant of the land donated which, in no case, shall exceed a family-size farm and/or homelot area and that the donation conforms with the agrarian reform program of the government. For purposes of this Act, the terms "family-size farm and/or homelot area" and "tenant-farmer, actual tiller and/or occupant" shall be understood in the sense that they are defined in existing laws, rules, regulations and guidelines establishing and implementing the land reform program of the government. The certification shall be issued within sixty days from receipt of the request therefor. In case the land donated is tenanted, in no case shall the security of tenure of the tenant be violated.