Guidelines for Licensing, Registration, Permit to Export Cultural Properties, Donations/Tax Incentives, Permit to Explore/Excavate
(for clienteles covered by R.A. 4846 as amended by P.D. 374)
I. LICENSES
A. Dealers/Exporters
Requirements:
1. City or Municipal license;
2. Certificate of Registration with the Department of Trade and Industry (DTI) with address of the establishment indicated for which the license is needed;
3. Certified statement of the inclusive numbers of the official invoices (sales and purchases) duly stamped by the Bureau of Internal Revenue (BIR).
4. BIR license, with the address of the establishment indicated for which the license is needed;
5. Name and number of authorized agents (a maximum of ten [10] authorized agents allowed each dealer/exporter);
6. List of their present stock inventory to be duly inspected and registered (stamped) by a National Museum representative;
7. Certification/affidavit attesting to the number of antique stores the dealer owns; and
8. Certification/affidavit with the names of relatives within the third degree of consaguinity or affinity who have antique stores;
B. Agents
1. Sworn statement of the licensed dealer or exporter allowing him to transact business in his/her behalf;
2. Police clearance from his/her permanent residence; and
3. Two (2) 1"x1" most recent photograph.
Request for registration/inspection of cultural properties should be done in writing. Phone in requests will have to be scheduled by the personnel of the Registration Section of the NM.
A. Private Collectors
1. Request for registration should be accompanied by the following:
1.1] Colored photograph of each item (photo size should be 3"x5");
1.2] Deed of Sale or photo copy of the Certificate of Registraion from the National Museum of the previous owner if acquired from a private person or Sales Invoice/s (registered with the BIR) if the cultural properties were bought from licensed dealers; and
1.3] For paintings and sculptures, certification by the panel of experts for arts of the National Museum in addition to other requirements.
2. Notarized Certificate of Ownership (affidavit) of the items to be registered stating how these items were acquired in the absence b.
3. Cultural items in the home of private collectors should be so arranged that the National Museum personnel assigned to register/inspect such items would be able to work accordingly within a minimum time; collections of less than twenty (20) pieces should be brought to the National Museum;
4. Owners of cultural items for registration/inspection are requested to fetch and bring back the personnel of the National Museum. The personnel should be fetched in the morning or afternoon to afford them ample time to work for they are not authorized to render overtime services;
5. Inform the National Museum before hand of the number of items to be registered/inspected and the number of stamps needed so that the personnel assigned could be guided accordingly;
6. Handy men should be provided to lift big and/or heavy objects such as jars, porcelains and the like for the National Museum personnel to inspect, and
7. The necessary payment should be remitted immediately. The NM cashier accepts only cash and/or money order.
B. Dealers/Exporters
Requirements Nos. 2 to 6 (above) for private collectors also apply here. Items to be registered should be listed following the format of the enclosure to the letter to dealers dated November 23, 1992.
III. PERMIT TO EXPORT CULTURAL PROPERTIES
1. Bring the item/s intended for export to the National Museum for inspection and appraisal; never pack the item/s without prior inspection and/or appraisal; (three days before departure or shipping).
2. Submit the following:
2.1 Photo copy/ies of the sales invoices, the numbers of which are in the authorized statement for printing invoices that are approved by the BIR and which were submitted to the National Museum by the dealers/exporters of cultural properties duly licensed by the National Museum; or
2.2 Notarized Certifacte of Ownership (affidavit) of the items to be exported stating how these items were acquired in the absence of sales invoices; or
2.3 Certificate of Registration of the cultural properties to be exported, duly prepared by authorized personnel of the CPD and approved by the Director of the National Museum, and
2.4 Complete addressee should be submitted together with other papers. The National Museum reserves the right to deny issuance of an export permit to an exportee with an incomplete address.Examples of how to provide a complete address:
Hubert Heinze
Ohlaverster 37
I Berlin 36
Germany
or
Chukri Ghanem
P.O. Box 11707
Dubai, United Arab Emirates
1. All cultural properties intended to be donated to the National Museum should be brought to the office for proper appraisal and evaluation by the Panel of Experts convened by the NM Director for the purpose of determining the valuation thereof. The valuation fixed by the panel shall be the amount to be certified by the NM Director for Income Tax Deduction purposes;
2. Submit a Deed of Donation and Acceptance, and in case of monetary contribution, an Official Receipt issued by the recipient institution; and
3. Claims for Income Tax Deduction based on donation or support by private individuals or institutions for scientific and cultural expeditions, explorations, excavations, restoration, and preservation projects for certification by the NM Director, shall be accompanied by;
3.1] Receipt and acceptance by the donee;
3.2] An approved project proposal, program of work or contact between donor and donee; and
3.3] Photographs of each item (colored 3"x5") intended for donation with the description written at the back thereof. If there are more than five (5) items, a separate list with detailed description (same as at the back of the photo) shall be provided. This will also satisfy the requirement 1-d above for Income Tax Deduction.
Procedures for securing a permit to explore/excavate archaeological sites (land and marine).
Land Sites
1. Submit the following requirements to the Cultural Properties Division (CPD):
a. Formal Letter of Intent addressed to the NM Director Corazon S. Alvina.
b.1 For privately-owned lots: letter from the lot owner allowing the applicant to conduct excavations on his/her property (this should be properly notarized).
b.2 For government-owned properties: letter of intent from the head of the government agency administering the said property allowing the applicant to conduct excavations inside the said property (duly notarized.
c. Latest Tax Declaration on the land.
d. Samples of surface finds, if available.
2. CPD will examine and evaluate the above-mentioned documents.
3. Applicant then proceeds to the Archaeology Division for the technical evaluation of the finds and/or interview for pertinent archaeological data.
4. Should this evaluation prove positive, the applicant is then referred back to the CPD for actual site and document verification. Personnel from the CPD and/or Archaeology Division are to attend to this matter in the company of the applicant.
5. Should everything be in order, appropriate fees will be collected and a Permit to Explore/Excavate together with a Memorandum of Agreement is prepared by the CPD, signed by the NM Director and is then issued to the applicant.
6. Supervision of the project is to be handled by the Archaeology Division.
7. Under no circumstance will any of the Divisions of the National Museum be involved in treasure hunting ("treasure trove" as defined by UNESCO) or salvaging (as differentiated from rescue archaeology). Treasure hunting and salvaging categorically fall under the mandate of the Office of the President, Republic of the Philippines, with specific and separate Presidential Decrees covering the said areas.
Marine Sites
1. The applicant first confers with the Underwater Archaeology Section of the Archaeology Division for specific requirements (Rules and Regulations for Underwater Archaeology).
2. The applicant then submits the completed requirements (formal proposal) to the Underwater Archaeology Division.
3. Should evaluation of the proposal prove positive, the Archaeology Division will notify the CPD so appropriate fees can be collected and the Permit to Explore/Excavate, as well as the accompanying Memorandum of Agreement, are processed. These documents are then signed by the NM Director and is then issued to the applicant.
4. CPD personnel will then proceed to the site and coordinate with the local government, Philippine National Police and the Philippine Coast Guard regarding the said project.
5. Archaeology Division personnel shall supervise and monitor all underwater archaeological activities.
1. Application fees for:
a. Export Permit b. Permit to explore/excavate/survey c. Permit to transport d. License as Dealer e. Treasure hunting permit
| 2. Permit Fee to Export | 1,000.00 |
| 3. Permit fee to Transport | P 1,000.00 |
| 4. Permit fee to Explore | |
|
P 5,000.00 |
|
P 10,000.00 |
| 5. Permit Fee to Excavate | |
|
P 5,000.00 |
|
P 10,000.00 |
| 6. License Fee for Dealers | P 2,000.00 |
| 7. Registration fee for movable Cultural Properties (stamp, certificate of registration fees, or certificate of nan-coverage) | P 200.00 |
| 8. Surcharges for late renewal of licenses Penalty after March 31 = 100% |
P 2,000.00 |
| 9. Fee for each Certificate issued by the Cultural Propeerties Division other than those mentioned above | P 200.00 |
| 10. Inspection Fee for each item not covered by P.D. 374 | P500.00 |
| 11. Fee for Treasure Hunting Permit | P 10,000.00 |
| 12. Performance Bond for Underwater Archaeology and Treasure Hunting | P 500,000.00 |