5. Properties Exempt from Execution

PROPERTIES EXEMPT FROM EXECUTION

Except as otherwise expressly provided by law, the following property, and no other, shall be EXEMPT from execution:

• Family home, or homestead, land necessarily used in connection therewith.
• Ordinary tools and implements used in trade, employment, or livelihood.
• Three (3) horses, cows, carabaos, or other beast of burden necessarily used in his/her ordinary occupation.
• Necessary clothing and articles for ordinary personal use, except jewelry.
• Household furniture and utensils necessary for housekeeping that is ≤ P100K.
• Provisions for individual or family use sufficient for 4 months.
• Professional libraries and equipment.
• One fishing boat and accessories ≤ P100K used in livelihood.
• Salaries, wages, or earnings as are necessary for support of family within 4 months preceding levy.
• Lettered gravestones
• Monies, benefits, privileges, or annuities accruing out of any life insurance; and
• Properties specially exempt from execution.

Other EXEMPTIONS:

• Property mortgaged to DBP. (Section 26, C.A. 458)
• Property taken over by Alien Property Administration. (Section 9[f], US Trading With The Enemy Act)
• Savings of national prisoners deposited with the Postal Savings Bank. (Act 2489)
• Backpay of pre-war civilian employees. (R.A. 304)
• Philippine Government backpay to guerillas. (R.A. 897)
• Produce, work animals, and farm implements of agricultural lessees, subject to limitations. (Section 21, R.A. 6389)
• Benefits from private retirement systems of companies and establishments, with limitations. (R.A. 4917)
• Labor wages, except for debts incurred for food, shelter, clothing, and medical attendance. (Civil Code, Art. 1708)
• Benefit payments from the SSS. (Section 16 R.A. 1161 as amended by P.D.s 24, 65, and 177)
• Copyrights and other rights in intellectual property under the former copyright law. (P.D. 49 cf. Section 239.3, R.A. 8293)
• Bonds issued under R.A. 1000. (NASSCO v. CIR G.R. No. L-17874, 31 August 1963; Regalado, F. Remedial Law Compendium Vol. 1, 9th ed., pp. 481-482)

But no article or species of property mentioned in this section shall be exempt from execution issued upon a judgment recovered for its price or upon a judgment of foreclosure of a mortgage hereon.

Based on Section 8(g) of R.A. 9262 (Anti-Violence Against Women and Their Children Act), the court has the power to direct the employer to withhold the appropriate amount from the Respondent’s salary and to automatically remit the same to the woman, despite what other laws provide. The Supreme Court ruled that Section 8(g) of R.A. 9262, which is a later law, should be understood to be an exception to the general rule prohibiting garnishment of the benefits. In addition, the Supreme Court declared that the law’s use of the term “employer” applies to all employers, whether private or government. (Republic of the Philippines vs. Daisy R. Yahon, G.R. No. 201043, June 16,2014)