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CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) PER RMO 15, 2003

a. MANDATORY REQUIREMENTS (Taxable/Exempt)

1. TIN of Estate and all Heirs


2. Photocopy of Death Certificate, Subject to presentation of the Original
3. Any of the following:
a. Affidavit of Self Adjudication;
b. Deed of Extra- Judicial Settlement of the Estate, if the estate had been settled extra judicially;
c. Court order, if settled judicially;
d. Sworn Declaration of all properties of the estate
4. Official Receipt /Deposit Slip and duly validated return as proof of payment

For Real Properties, if any

Certificate of Landholding from:


a. Provincial Assessor
b. Municipal/City Assessor
c. Owner’s copy for presentation purposes only together with the photocopy of authentication
or certified true copy
d. Certified true copy of the latest Tax Declaration issued by the local assessor’s office and
improvement relevant to the taxable transaction
e. Sworn Declaration of no improvement by at least one (1) of the transferees or Certificate of
No Improvement issued by the Assessor’s Office, if applicable
f. Certified true copy of the original/previous CAR (copy of Registry of Deeds) for
OCT/TCT/CCT

For Personal Properties, if any


a. Certificate of Deposit/Investment/Indebtedness owned by the decedent and the surviving
spouse duly signed by the Bank Manager
b. Certificate of Registration of Motor Vehicles together with official receipt/cost acquisition
for the purposes of applying the 20% annual depreciation rate
c. Proof of valuation of shares of stock at the time of death
i. for listed stocks – certification of the price index from the Philippines Stock
Exchanges/latest FMV published in the newspapers
ii. for unlisted stocks-Latest audited financial statements of the issuing corporation with
computation of the book value per share
d. Such other requirements as may be required by law, rulings /regulation/other issuances
i. Notice of Death, if applicable
ii. Statement duly certified by a CPA containing assets, deductions and the amount of the
tax due or still due, if applicable

b. Other requirements, if applicable

1. Special Power of Attorney, if the person transacting with the BIR is not the heir/executor/administration
2. Barangay Chairman as to the residency of the decedent