Upon request of the planters and millers group including the labor sector in the sugar industry, Sections 7, 12 and 14 of Republic Act 6982 œAN ACT STRENGTHENING THE SOCIAL AMELIORATION PROGRAM IN THE SUGAR INDUSTRY, PROVIDING THE MECHANICS FOR ITS IMPLEMENTATION, AND FOR OTHER PURPOSES  is hereby circularized for the information and guidance of all concerned.

"SECTION 7. Lien; Distribution; Collection and Remittance - a) Effective on sugar crop year 1991-92 a lien of Five pesos (P5.00) per picul of sugar shall be imposed on the gross production of sugar to primarily augment the income of sugar workers, and to finance social and economic programs to improve their livelihood and well-being: Provided, That there shall be an automatic additional lien of One peso (P1.00) for every two (2) years for the succeeding ten (10) years from the effectivity of this Act: Provided, further, That the Secretary of Labor and Employment may, upon the recommendation of the Sugar Tripartite Council, suspend or reduce the amount of the automatic additional lien herein authorized whenever circumstances occur adversely affecting or causing undue increases in the cost of producing sugar, taking into consideration the declared policy of this Act.

x x x x x x x x x

"SECTION 12. Benefits under Republic Act No. 809 and P.D. 621, As Amended - All liens and other forms of production sharing in favor of the workers in the sugar industry under Republic Act No. 809 and Presidential Decree No. 621, as amended, are hereby substituted by the benefits under this Act: Provided, That cases arising from such laws pending in the courts or administrative bodies at the time of the effectivity of this Act shall not be affected thereby. 

œSECTION 14. Non-diminution of Benefits - The provisions of Section 12 hereof notwithstanding, nothing in this Act shall be construed to reduce any benefit, interest, right or participation enjoyed by the workers at the time of the enactment of this Act, and no amount received by any beneficiary under this Act shall be subject to any form of taxation. 

Adopted: 29 Nov. 1991