PROFESSIONAL REALTY SERVICE

Website: www.realttorney.com

E-mail: realttorney@gmail.com

CHECKLIST OF DOCUMENTARY
REQUIREMENTS
Sale of Real Property subject to Final Capital Gains Tax
A. At the BUREAU OF INTERNAL REVENUE
1) MANDATORY REQUIREMENTS
TIN of Seller and Buyer;
Notarized Deed of Absolute Sale/Document of Transfer;
Certified Electronic Copy of OCT, TCT or CCT from the Register of Deeds
Certified True Copy of the latest Tax Declaration for the Land and the
Improvement;
Certificate of No Improvement issued by the Assessors Office, if
applicable;
Acknowledgment Receipt of Full Payment signed by the Seller;
Applicable BIR Forms [Form 1706, 2000-OT, 1800 or 1801];
IDs of the Seller and Buyer; and
Previously issued Certificate Authorizing Registration (CAR) covering the
immediately preceding transfer, if was made on the year 2000 to present.

2) OTHER REQUIREMENTS, if applicable

Authorization Letter from the Taxpayer to process the payment of taxes
with ID of the person authorized;
Special Power of Attorney, if the person signing on the document is not
the registered owner appearing on the land title;
Certification of the Philippine Consulate, if the document is executed
abroad;
Location plan/vicinity map if zonal value cannot readily be determined
from the documents submitted; and
Such other requirements as may be required by law/rulings/regulations/
or other issuances.

3) ADDITIONAL REQUIERMENTS, for Ante-dated Transfers

Office Address: 511 De Ocampo Street, Brgy. Poblacion 3, Indang, Cavite 4122
Landline: (046) 460-5558

Fax: (046) 415-0491

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Certified True Copy of the Deed of Sale/Assignment/Exchange issued by

the Clerk of Court of the City or Municipality where the Notary Public is
registered or from the Office of the Executive Judge of the City or
Municipality where the Notary Public is registered or from the National
Archives Office; and
Such other requirements as may be required by law/rulings/regulations/
or other issuances.

B. At the OFFICE OF THE PROVINCIAL/CITY ASSESSOR [Transfer Tax]

Certificate Authorizing Registration (CAR) from BIR;
Notarized Deed of Absolute Sale/Document of Transfer;
Certified Electronic Copy of OCT, TCT or CCT from the Register of Deeds;
Certified True Copy of the latest Tax Declaration for the Land and the
Improvement;
Certificate of No Improvement issued by the Assessors Office, if
applicable;
Tax Clearance from the Assessors Office where the land is located; and
Original copy of the Real Property Tax Receipt.
[All original copies from the BIR along with photocopies of each documents is
needed for assessment and computation of the Transfer Tax]

C. At the REGISTRY OF DEEDS

Certificate Authorizing Registration (CAR) from BIR;
Notarized Deed of Absolute Sale/Document of Transfer;
Original Owners Duplicate Copy of the OCT, TCT or CCT, whatever is
applicable;
Certified True Copy of the latest Tax Declaration for the Land and the
Improvement;
Management Certificate, if property is a condominium unit;
Transfer Tax Receipt;
Department of Agrarian Reform (DAR) Clearance, if agricultural land;
Tax Clearance Certificate; and
Original of BIR Form submitted to BIR with the Official Receipts of the
payment of the appropriate internal revenue tax
[All original copies of the documents above must be photocopied prior to
submission for assessment and computation of the Registration Fees]

D. At the OFFICE OF THE PROVINCIAL/CITY ASSESSOR [Transfer of Tax

Declaration]
1) MANDATORY REQUIREMENTS
Office Address: 511 De Ocampo Street, Brgy. Poblacion 3, Indang, Cavite 4122
Landline: (046) 460-5558

Fax: (046) 415-0491

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Original Owners Duplicate Copy of Land Title [in the name of the Buyer]
Copy of the Transfer Document Deed of Absolute Sale/Donation/
Assignment/Exchange/Extrajudicial Settlement of Estate
In case of Bank Foreclosure: Certificate of Sale, Affidavit of Consolidation or
Deed of Final Sale
Certificate Authorizing Registration (CAR) on Capital Gains Tax/Donors
Tax/Estate Tax
Real Property Tax Receipt updated (original copy of the receipt from the
Office of the Municipal Treasurer)
Transfer Tax Receipt (original receipt or certified copy from the Provincial
Treasurer)
Processing Fee (PhP 25.00)
2) OTHER REQUIREMENTS, if required
Partition Agreement;
Technical Description/Approved Plan/Sketch Plan;
Affidavit refers to one and the same property;
Affidavit of Non-Tenancy;
Affidavit of Adjoining owners;
Affidavit of Two (2) Disinterested Persons;
Affidavit of Publication;
Ocular Inspection Report
Cancellation of Mortgage

E. At the DEPARTMENT OF AGRARIAN REFORM [Clearance/ Certification]

Investigation/Inspection Report by the Municipal Agrarian Reform Office
Notarized Deed of Absolute Sale/Document of Transfer;

Estate Tax
F. At the BUREAU OF INTERNAL REVENUE
1) MANDATORY REQUIREMENTS
TIN of Estate;
Photocopy of the Death Certificate, subject to presentation of the original
Any of the following: a) Affidavit of Self-Adjudication; b) Deed of ExtraJudicial Settlement of Estate; c) Court Order, if settled judicially; d) Sworn
Declaration of all properties of the Estate;
Official Receipt/Deposit Slip and duly validated return as proof of
payment; and
Office Address: 511 De Ocampo Street, Brgy. Poblacion 3, Indang, Cavite 4122
Landline: (046) 460-5558

Fax: (046) 415-0491

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BIR Form 1801.

2) For Real Properties, if any

Certified True Copy of the Tax Declaration issued by the Local Assessors
Office for land and improvement relevant to the date of taxable
transaction (date of death);
Certified True Copy of the TCT, CCT or OCT or the Owners Duplicate
Copy of the same for presentation purposes only together with the
photocopy thereof for authentication;
Sworn Declaration of No Improvement by at least one (1) of the transferee
or Certificate of No Improvement issued by the Assessors Office, if
applicable;
Certificate of Aggregate Landholdings from the Assessors Office
concerned.

3) For Personal Properties, if any

Certificate of Deposit/Investment/Indebtedness owned by the decedent
and the surviving spouse duly signed by the Bank Manager;
Certificate of Registration of Motor Vehicle together with official
receipt/cost of acquisition for the purpose of applying the 20% annual
depreciation rate;
Proof of valuation of stocks at the time of death:
a. For Listed stocks certification of the price index from the Philippine
Stock Exchange/latest FMV published in the newspaper at the time of
death;
b. For unlisted stocks latest audited financial statements of the issuing
corporation with computation of the book value per share.
Such other requirements as may be required by law/rulings/regulations/
or other issuances.
a. Notice of Death, if applicable
b. Statement duly certified by a CPA containing the itemized assets,
deductions, and the amount of the tax due or still due.
c. Barangay Certificate that the decedent is a bona fide resident of the
barangay where the family home is located (if claiming the
deduction for Family Home)
d. Official Receipts of Medical Expenses incurred by the decedent
within one (1) year prior to his/her death.
e. Official Receipts of Funeral Expenses but not to exceed the
threshold amount provided in the law applicable at the time of
death of the decedent

Office Address: 511 De Ocampo Street, Brgy. Poblacion 3, Indang, Cavite 4122
Landline: (046) 460-5558

Fax: (046) 415-0491