BIR Checklist

"Annex A"
C H E C K LIS T O F D O C U M E N T A R Y R E Q U IR E M E N T S (C D R)
O N S A L E O F R E A L PR O P E R T Y S U B J E C T T O C A PIT A L G AIN S T A X
IMPORTANT: 1. Processing of transaction commence only upon submission of COMPLETE DOCUMENTS.
2. In all instances wherein xerox or photocopies are submitted, the original must be presented for authentication.
a. MANDATORY REQUIREMENTS (Taxable/Exempt)
TIN of Seller and Buyer
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
applicable to the taxable transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
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
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. Other requirements, applicable
Special Power of Attorney, if the person signing on the document is not the owner as appearing in the Title
Certification of the Phil. Consulate, if document is executed abroad
Location plan/vicinity map if zonal value cannot readily be determined from the documents submitted
Such Other requirements as may be required by law/rulings/regulations/other issuances
d. ADDITIONAL REQUIREMENTS for Ante dated Sales
a. 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 Regional Trial Court of Office of the Executive Judge of the City or Municipality where the
Notary Public is registered or from the National Archives Office
b. Such Other requirements as may be required by law/rulings/regulations/other issuances
NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM
DATE RECEIVED DATE ISSUED
Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A"
O N S A L E O F R E A L PR O P E R T Y S U B J E C T T O C A PIT A L G AIN S T A X
b. Other requirements, applicable
Special Power of Attorney, if the person signing on the document is not owner as appearing in the Title
Telephone No: ____________________
"Annex A-1"
O N F ORE CLOSURE SALE O F RE AL PROPERT Y

TIN of Mortgagee and Buyer
Notarized Deed of Consolidation, if any, but only photocopied document shall be retained by the BIR
relevant to the date of transaction
Sheriff's Certificate of Sale or Final Order of the Court confirming the Sale
Official Receipt/Deposit Slip and duly validated return as proof of payment

Telephone No: ____________________
"Annex A-1"
O N F ORE CLOSURE SALE O F RE AL PROPERT Y

TIN of Mortgagee and Buyer
Notarized Deed of Consolidation, if any, but only photocopied document shall be retained by the BIR
Sheriff's Certificate of Sale or Final Order of the Court confirming the Sale

Telephone No: ____________________
"Annex A-2"
O N S A L E O F R E A L PR O P E R T Y C L A SSIFIE D A S O RDIN A R Y A SS E T S U B J E C T T O E W T
TIN of Buyer and Seller
b. ADDITIONAL REQUIREMENTS; For sale of ordinary assets subject to expanded withholding tax by real estate dealer
Seller's latest certificate of registration with HLURB, HUDCC and the latest License to Sell, if habitually
engaged in real estate business, applicable to the project that covers the property sold
Copy of the Contract To Sell and ORs of Payment in case of installment sales
c. Other requirements, applicable
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative
if tax exempt
Such other requirements as may be required by law/rulings/regulations/other issuances
DATE RECEIVED DATE ISSUED Telephone No: ____________________
Original - Attach to Docket
"Annex A-2"
O N S A L E O F R E A L PR O P E R T Y C L A SSIFIE D A S O RDIN A R Y A SS E T S U B J E C T T O E W T
TIN of Buyer and Seller
b. ADDITIONAL REQUIREMENTS; For sale of ordinary assets subject to expanded withholding tax by real estate dealer
Seller's latest certificate of registration with HLURB, HUDCC and the latest License to Sell, if habitually
engaged in real estate business, applicable to the project that covers the property sold
Copy of the Contract To Sell and ORs of Payment in case of installment sales
c. Other requirements, applicable
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative
if tax exempt
Such other requirements as may be required by law/rulings/regulations/other issuances
Original - Attach to Docket
"Annex A-3"
O N S A L E O F R E A L P R O P E R T Y U N D E R T H E C O M M U N I T Y M O R T G A G E P R O G R A M (C M P)
a. MANDATORY REQUIREMENTS
Certification of the President of the National Home Mortgage Finance Corporation that the subject property
qualifies and is actually a CMP project
Certified Duplicate Original of the Deed of Sale to the Community Association
Certified True Copy of the Articles of Incorporation of the Community Association
Masterlist of Qualified Beneficiaries
Certified True Copy of TCT/OCT and Latest Tax Dec.of the Property/ies Sold to the Community Association
Location Plan of the Lot Sold to the Community Association
Official Receipt/Deposit Slip and duly validated return as proof of payment of Docs. Stamp
b. Requirements for Transfer from CMP Association to Qualified Beneficiary/ies

b.1 Deed of partition/Certificate of award/ any other similar document
b.2 Proof that the transferee is qualified beneficiary based on documents submitted to the RDO by the CMP
association as enumerated above
Telephone No: ____________________

"Annex A-3"
O N S A L E O F R E A L P R O P E R T Y U N D E R T H E C O M M U N I T Y M O R T G A G E P R O G R A M (C M P)
a. MANDATORY REQUIREMENTS
Certification of the President of the National Home Mortgage Finance Corporation that the subject property
qualifies and is actually a CMP project
Certified Duplicate Original of the Deed of Sale to the Community Association
Certified True Copy of the Articles of Incorporation of the Community Association
Masterlist of Qualified Beneficiaries
Certified True Copy of TCT/OCT and Latest Tax Dec.of the Property/ies Sold to the Community Association
Location Plan of the Lot Sold to the Community Association
Official Receipt/Deposit Slip and duly validated return as proof of payment of Docs. Stamp
b. Requirements for Transfer from CMP Association to Qualified Beneficiary/ies

b.1 Deed of partition/Certificate of award/ any other similar document
b.2 Proof that the transferee is qualified beneficiary based on documents submitted to the RDO by the CMP
association as enumerated above
Telephone No: ____________________

"Annex A-4"
O N S A L E O F R E A L PR O P E R T Y F O R T A X E X E MP T S A L E O F PRIN CIP A L R E SID E N C E

b. ADDITIONAL REQUIREMENTS; if applicable
a. Within thirty (30) days from the date of sale, exchange or disposition of principal residence
Duly Sworn Letter of Intent
Escrow Agreement duly signed by Revenue District Officer, Bank Representative and Taxpayer
b. Within thirty (30) days from the lapse of the 18-month period taxpayer shall submit to RDO concerned the
following documents:
Sworn statement as to the amount utilized at the end of the eighteen (18) month period in acquiring a new residence
whether by purchase or construction.
c. Original copy of the Deed of Absolute Sale covering the purchase of his new residence if acquired by purchase
d. If new residence is acquired through construction present the following:
* Certified statement from his architect or engineer, or both showing the cost of materials and labor utilized at the
end of the 18-month period
* Building Permit issued by the Office of the Building Official of the City or Municipality where his new principal
residence shall be constructed
e. Such Other requirements as may be required by law/rulings/regulations/other issuances

Telephone No: ____________________
"Annex A-4"
O N S A L E O F R E A L PR O P E R T Y F O R T A X E X E MP T S A L E O F PRIN CIP A L R E SID E N C E

a. Within thirty (30) days from the date of sale, exchange or disposition of principal residence
Duly Sworn Letter of Intent
Escrow Agreement duly signed by Revenue District Officer, Bank Representative and Taxpayer
b. Within thirty (30) days from the lapse of the 18-month period taxpayer shall submit to RDO concerned the
following documents:
Sworn statement as to the amount utilized at the end of the eighteen (18) month period in acquiring a new residence
whether by purchase or construction.
c. Original copy of the Deed of Absolute Sale covering the purchase of his new residence if acquired by purchase
d. If new residence is acquired through construction present the following:
* Certified statement from his architect or engineer, or both showing the cost of materials and labor utilized at the
end of the 18-month period
* Building Permit issued by the Office of the Building Official of the City or Municipality where his new principal
residence shall be constructed
e. Such Other requirements as may be required by law/rulings/regulations/other issuances

Telephone No: ____________________
"Annex A-5"
D O N O R'S T A X

TIN of all Donors
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True Copy of
Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Proof that the donee is a qualified relative of the donor, if the donation is being taxed using the schedular rates
(e.g. Birth Certificate, Marriage Contract, Baptismal Certificate, affidavit of a third party)

1. For Personal Properties
Proof of valuation of shares of stock at the time of donation
a. For listed stocks - certification of the price index from the PSE/latest FMV published in newspapers at the time of the transaction
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation of the
book value per share
Certificate of Deposit/Investment/Indebtedness/Stocks for donated cash or securities
Certificate of Registration of motor vehicle, if any
2. Others
Special Power of Attorney, if the signatory on the document is not the owner as appearing in the Title
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized
representative if tax exempt
Telephone No: ____________________

"Annex A-5"
D O N O R'S T A X

TIN of all Donors
Notarized Deed of Donation
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True Copy of
Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Proof that the donee is a qualified relative of the donor, if the donation is being taxed using the schedular rates
(e.g. Birth Certificate, Marriage Contract, Baptismal Certificate, affidavit of a third party)

1. For Personal Properties
Proof of valuation of shares of stock at the time of donation
a. For listed stocks - certification of the price index from the PSE/latest FMV published in newspapers at the time of the transaction
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation of the
book value per share
Certificate of Deposit/Investment/Indebtedness/Stocks for donated cash or securities
Certificate of Registration of motor vehicle, if any
2. Others
Special Power of Attorney, if the signatory on the document is not the owner as appearing in the Title
representative if tax exempt
Telephone No: ____________________

"Annex A-6"
ESTATE TAX
MANDATORY REQUIREMENTS (Taxable/Exempt)
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 Extra-Judicial Settlement of the Estate, if the estate had
been settled extrajudicially; c) Court order if settled judicially; d) Sworn Declaration of all properties of the Estate
For Real Properties, if any
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement relevant to the
date of taxable transaction (date of death)
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certifified True Copy of Transfer
Certificate of Tittle (TCT), condominium Cetificate of Title (CCT), Original Certificate of Title (OCT)
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
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 shares 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 newspapers
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation of the book value per share
Notice of Death, if applicable
Statement duly certified by a CPA containing the itemized assets, deductions, and the amount of the tax due or still due,
if applicable
"Annex A-6"
ESTATE TAX
MANDATORY REQUIREMENTS (Taxable/Exempt)
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 Extra-Judicial Settlement of the Estate, if the estate had
been settled extrajudicially; c) Court order if settled judicially; d) Sworn Declaration of all properties of the Estate
For Real Properties, if any
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement relevant to the
date of taxable transaction (date of death)
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certifified True Copy of Transfer
Certificate of Tittle (TCT), condominium Cetificate of Title (CCT), Original Certificate of Title (OCT)
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
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 shares 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 newspapers
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation of the book value per share
Notice of Death, if applicable
Statement duly certified by a CPA containing the itemized assets, deductions, and the amount of the tax due or still due,
if applicable
"Annex A-6.1"
C H E C K LIST O F DO C UME N T ARY RE Q UIREME N TS (CDR)
EST A T E T A X
For Allowable Deductions, if applicable (clear photocopy only)

A. Funeral Expenses
Official Receipts and/or invoices of claimed Funeral Expenses
B. Judicial Expenses
Official Receipts and/or invoices of claimed Judicial Expenses
C. Claims Against the Estate
IF UNPAID OBLIGATION AROSE FROM AN ORDINARY PURCHASE
OF GOODS OR SERVICE:
1. Documents evidencing purchase of goods or service
a. sales invoice/delivery receipt evidencing sale of goods to the decedent, in case of loan for purchase of goods
b. duly executed contract evidencing the service agreed to be rendered as duly executed signed by the
decedent and creditor, if the obligation is for purchase of service
2. Duly notarized certification from the creditor as to the unpaid balance of the debt
3. Proof of financial capacity of the creditor to lend the amount
a. certified true copy of balance sheet of creditor as of the time when loan was granted as well as audited
balance sheet with a detailed schedule of its receivable showing the unpaid balance of the decedent-debtor
b. In case the creditor is a relative of the decedent or an individual who is no longer required to file ITR with the BIR,
a duly notarized declaration by the creditor of his capacity to lend at the time when the loan was granted
without prejudice to verification that may be made by the BIR to substantiate such declaration
IN CASE OF ADVANCES MADE BY INDIVIDUALS OR CORPORATION TO THE DECEASED:

1. Copies of vouchers, cancelled checks or other documents evidencing the advances
2. A certified true copy of the latest balance sheet of the corporation or duly notarized certification from the individual
creditor of his financial capacity to make such advances without prejudice to the audit that may be conducted
by the BIR in substantiating the claims against the estate of the deceased.
IN CASE OF CONTRACT OF LOAN

1. Duly notarized debt instrument such as promissory note or contract of loan
executed by the decedent-debtor and creditor at the time the indebtedness was
incurred
2. A statement under oath executed by the administrator of the estate showing
the disposition of the proceeds of the loan if said loan was contracted within 3 years
prior to the death of the decedent.
3. If the loan was used for investment or for purchase of an asset, a certification from
an independent CPA that asset purchased or investment was included in the gross estate
of the decedent.
4. Other documents or evidences relevant to the grant of the loan such as real estate or chattel mortgage,
a copy of certificate of title to show annotations thereof.
5. Certification under oath by the creditor as to the exact balance of the liability, including interest as of the time
of the death. If the creditor is a corporation, the sworn certification should be signed by the President,
Vice-President, or other principal officer of the corporation
In case the creditor is a bank, the certificate shall be executed by the branch manager of the branch which
monitors and manages the loan of the decedent debtor.
WHERE THE SETTLEMENT IS MADE THRU THE COURT IN A TESTATE OR INTESTATE

PROCEEDING
Any document evidencing claims against the estate, and the Court Order approving the said claims, if already issued.
D. Claims Against Insolvent Persons

Copy of insolvency proceedings/SEC certification on dissolved corporation (where the value of the decedent's
interest is included as part of the gross estate)
E. Unpaid Mortgages
Document evidencing the unpaid mortgage (where the value of the decedent's interest is included as part
of the gross estate)
(More on back page)

"Annex A-6.1"
F. Losses
Proof of Claimed Losses for losses incurred during the settlement of the estate
and incurred prior to date of payment
G. Taxes
Proof of unpaid taxes which have accrued prior to the death of the decedent.
H. Property Previously Taxed (Vanishing Deductions)

Copy of the duly bank validated estate/donor's tax return and proof of payment of the tax on previous
transmission/transfer
I. Transfers for Public Use

representative for claimed "Transfer for Public Purpose", if any
Proof of transfer or any document which serves as proof of transfer for public purpose
J. Family Home
Certification of the Barangay Captain as to the domicile of the decedent at the time of his death
K. Medical Expenses
Official Receipts and/or invoices of claimed Medical Expenses
L. Amount received by heirs under RA No. 4917

Proof of payment made by the employer for the benefit of the employee-decedent
III. Proof of Claimed Tax Credit

Proof of payment of taxes made to the foreign country
Telephone No: ____________________
(back page)
"Annex A-7"
ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE
TIN of Seller
Photocopy of stock certificate
Proof of acquisition cost (i.e., Deed of Sale; FMV at the time of acqusition)
1. For claiming expenses of sale
Proof of claimed deductions such as official receipts and/ invoices
2. For unlisted stocks
Audited Financial Statements of the issuing corporation nearest the transaction date
3. For listed shares
Price published in newspapers on the transaction date
4. Others
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his
authorized representative, if tax exempt

Telephone No: ____________________
"Annex A-7"
ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE
TIN of Seller
Photocopy of stock certificate
Proof of acquisition cost (i. e., Deed of Sale; FMV at the time of acquisition)
1. For claiming expenses of sale
Proof of claimed deductions such as official receipts and/ invoices
2. For unlisted stocks
Audited Financial Statements of the issuing corporation nearest the transaction date
3. For listed shares
Price published in newspapers on the transaction date
4. Others
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his
authorized representative, if tax exempt

Telephone No: ____________________
"Annex A-8"
C H E C K LIS T O F D O C U M E N T A R Y R E Q U IR E M E N T S (C D R) O N S A L E O F
R E A L PR O P E R T Y F O R S O CIA LIZ E D H O U SIN G PR O G R A M A S C E R TIFIE D B Y T H E H L U R B
a. MANDATORY REQUIREMENTS for both Participants & Beneficiaries of the Socialized Housing Program under R.A. No. 7279
b. ADDITIONAL REQUIREMENTS; for Participants only of the Socialized Housing Program under R.A. No. 72792
Sworn Statement of taxpayer/seller that the acquired raw land shall be used for socialized housing project
Approved HLURB Subdivision Plans & Preliminary and Location Clearance
Certification from HLURB that the taxpayer is engaged in socialized housing
Certification from HLURB that the sale of the socialized housing unit to qualified beneficiaries shall in no case
exceed the maximum amount of P150,000.00/P180,000.00 price ceiling
Telephone No: ____________________

"Annex A-8"
C H E C K LIS T O F D O C U M E N T A R Y R E Q U IR E M E N T S (C D R) O N S A L E O F
R E A L PR O P E R T Y F O R S O CIA LIZ E D H O U SIN G PR O G R A M A S C E R TIFIE D B Y T H E H L U R B
a. MANDATORY REQUIREMENTS for both Participants & Beneficiaries of the Socialized Housing Program under R.A. No. 7279
b. ADDITIONAL REQUIREMENTS; for Participants only of the Socialized Housing Program under R.A. No. 72792
Sworn Statement of taxpayer/seller that the acquired raw land shall be used for socialized housing project
Approved HLURB Subdivision Plans & Preliminary and Location Clearance
Certification from HLURB that the taxpayer is engaged in socialized housing
Certification from HLURB that the sale of the socialized housing unit to qualified beneficiaries shall in no case
exceed the maximum amount of P150,000.00/P180,000.00 price ceiling
Telephone No: ____________________

"Annex B"
O N E T T C OMPU T A TIO N SH E E T
CAPITAL GAINS TAX ( CGT) and DOCUMENTARY STAMP TAX (DST)
FOR ONEROUS TRANSFER OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSET (BOTH TAXABLE AND EXEMPT)
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
NAME OF SELLER/S: ADDRESS: TIN:

NAME OF BUYER/S: ADDRESS: TIN:
DATE OF TRANSACTION: DUE DATE (CGT): DUE DATE (DST):
Tax Fair Market Tax Base

OCT/TCT ZV/ Zonal Value Selling Price
Declaration LOCATION CLASS. AREA Value (FMV) (ZV/FMV/SP whichever is
CCT No. No. (TD) sq. m. (ZV) (SP)
per TD higher)
TOTAL
COMPUTATION DETAILS: PER AUDIT PER REVIEW

1. CAPITAL GAINS TAX
TAX DUE
Legal basis: Sections 24(D)(1), 25(A)(3) & 27(D)(5)
P x 6.0% P P
(Tax Base)
LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------

CGT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT -------------------------------------------------------------------------- P P
2. DOCUMENTARY STAMP TAX

TAX DUE
Legal basis: Section 196 (CTRP) NIRC
P x P15.00 for every P1,000.00 or a fraction thereof P P

(Tax Base)

DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST -------------------------------------------------------------------------- P P
TOTAL AMOUNT OF Nos. 1 & 2 ----------------------------------------------------------------------------- P P

Remarks:
To be accomplished by ONETT Team. Payment Verified by: To be accomplished upon review.
Computed by: Reviewed by:

ONETT Officer ONETT Member/ Collection Section Chief, Assessment Div.
(Signature Over Printed Name) OR No. Tax Type Date of Payment (Signature Over Printed Name)
Approved by: Approved by:

Head, ONETT Team Regional Director
(Signature Over Printed Name) (Signature Over Printed Name)
Reference:
The BIR is not precluded from assessing and collecting any deficiency internal revenue tax(es) that maybe found from the taxpayer after examination or review.
CONFORME:
TAXPAYER/AUTHORIZED REPRESENTATIVE Telephone No. Date

(Signature Over Printed Name)
Instruction: Prepare in duplicate and ascertain that ONETT Computation Sheet is signed by Head ONETT Team before release to taxpayer.
Please attach additional sheet, if necessary.
"Annex B-1"
ONETT COMPUTATION SHEET

CAPITAL GAINS TAX (CGT) and DOCUMENTARY STAMP TAX (DST)
ONEROUS TRANSFER OF SHARES OF STOCK NOT TRADED THROUGH THE LOCAL STOCK EXCHANGE
DATE OF TRANSACTION: DUE DATE (CGT): DUE DATE (DST):
PERSONAL PROPERTIES
Shares of Stocks
Stock Cert. No. of Fair Market Value / Book Value
Name of Issuing Corp. Par Value Selling Price Cost
No. Shares Listed Shares Unlisted Shares
P P P P
TOTAL P P P P
See back page for Schedule 1 and 2
CAPITAL GAINS TAX
Taxable Base - Selling Price / Foreclosure Sale ------------------------------------------------------------ P P
LESS: Cost and Other Allowable Expenses ------------------------------------------------------------
Net Capital Gain / (Loss) ---------------------------------------------------------------------------------------------
Tax Due on the Entire Transaction
(5% on the first 100,000; 10% over 100,000) (Cash Sale/Foreclosure Sale); or
Tax Due for this Payment Period
Computation of the Tax Due (If tax is payable under the installment method of computation)
P P

CGT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT -------------------------------------------------------------------------- P P
DOCUMENTARY STAMP TAX
TAX DUE
Total Par Value x P1.50 for every P200.00 or a fraction thereof P P
P200

Interest ( to )
Compromise Penalty
Remarks:


Reference:
CONFORME:

Schedule 1 - Computation of the Book Value
Total Stock Holder's Equity Excluding Appraisal Surplus = Book Value per Share x No. of Shares Sold = Total Book Value
Total Outstanding Shares
Schedule 2 - Schedule of Cost and Other Allowable Expenses

No. of Acquisition Cost / Allowable Expenses Total Cost & Expenses
Particulars Total Cost
Shares Share of Sale of Sale
P P
TOTAL
"Annex B-2"
DONORS TAX
DONOR: TIN:
RESIDENCE: DATE OF DONATION:
DONEE/S: TIN:
ADDRESS:
RELATIONSHIP TO DONOR: RELATIVE STRANGER DUE DATE (DT):
(Use separate ONETT Computation Sheet for relative and stranger)
DETAILS OF PROPERTY:
SCHEDULE 1 - REAL PROPERTIES
OCT/TCT Tax Declaration ZV/ Zonal Value Fair Market Value ZV/FMV whichever
No. (TD)
LOCATION CLASS. AREA
CCT No. sq. m. (ZV) (FMV) per TD is higher
TOTAL P
PERSONAL PROPERTIES
SCHEDULE 2 - SHARES OF STOCKS
ZV/FMV whichever
Name of Corp. Stock Cert. No. No. of Shares Par Value Fair Market Value
is higher
P
SCHEDULE 3 - OTHER ASSETS SCHEDULE 3

ZV/FMV whichever
CLASS/KIND Description Fair Market Value
is higher
P
TOTAL P

GROSS GIFT (Sum of Totals from Schedule 1, 2, & 3) P P
Less Deductions:
NET GIFT P P
Add: Total Prior Net Gifts During the Calendar Year
TOTAL NET GIFTS P P
DONORS TAX DUE P P
Less: Tax Credits / Payments
Payment for Prior Gifts During the Calendar Year
Foreign Donor's Tax Paid
Tax Paid in Return Previously Filed, if this is an Amended Return
TAX PAYABLE P P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT PAYABLE -------------------------------------------------------------------------------------------- P P
Remarks:


Reference:
CONFORME:

"Annex B-3"
ONETT COMPUTATION SHEET
ESTATE TAX
NAME OF TAXPAYER: Estate of TIN:

RESIDENCE OF DECEDENT: DATE OF DEATH:
(at the time of Death)
NAME OF EXEC./ADMIN./HEIR: TIN:
ADDRESS: DUE DATE (ET):
COMPUTATION DETAILS
PER AUDIT PER REVIEW
PARTICULARS EXCLUSIVE CONJUGAL TOTAL TOTAL
REAL PROPERTIES (Schedule 1) P P P P
PERSONAL PROPERTIES (Sum of Sched. 2 & 3)
TAXABLE TRANSFERS (Schedule 4)
GROSS ESTATE P P P
LESS: DEDUCTIONS
FUNERAL EXPENSES P P
JUDICIAL EXPENSES
CLAIMS AGAINST THE ESTATE
CLAIMS AGAINST INSOLVENT PERSON
UNPAID MORTGAGES
TRANSFERS FOR PUBLIC USE
PROPERTY PREVIOUSLY TAXED (vanishing deduction)
OTHERS
TOTAL P P
FAMILY HOME
STANDARD DEDUCTION
MEDICAL EXPENSES
OTHERS
TOTAL DEDUCTIONS P P
NET ESTATE P P
Less: Share of Surviving Spouse - (Schedule A)
NET TAXABLE ESTATE P P
ESTATE TAX DUE P P

LESS: Tax Paid per Return, if a return was filed ----------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------
TAX PAYABLE P P
P
Add: 25% Surcharge
Interest ( to )
Compromise Penalty P P
TOTAL AMOUNT PAYABLE ------------------------------------------------------------------------------------------------ P P
SCHEDULE A - COMPUTATION OF SHARE OF SURVIVING SPOUSE
Gross Conjugal Estate P P

Less: Total Conjugal Deductions
Net Conjugal Estate
Share of Surviving Spouse (Net Conjugal Estate / 2) P P
Remarks:


Reference:
CONFORME:

DETAILS OF PROPERTY:
SCHEDULE 1 - REAL PROPERTIES
OCT/TCT Tax Declaration No. Zonal Value (ZV) Fair Market Value FMV whichever is higher
(TD)
LOCATION CLASS. AREA
CCT No. FMV per BIR (FMV) per TD CONJUGAL EXCLUSIVE
TOTAL P P
PERSONAL PROPERTIES
SCHEDULE 2 - SHARES OF STOCKS
No. of Fair Market FMV whichever is higher
Name of Corp. Stock Cert. No.
Shares Value CONJUGAL EXCLUSIVE
TOTAL P P
SCHEDULE 3 - OTHER PERSONAL PROPERTIES

Fair Market Value
Particulars
Exclusive Conjugal / Communal
TOTAL P P
SCHEDULE 4 - TAXABLE TRANSFERS

Fair Market Value
Particulars
Exclusive Conjugal / Communal
TOTAL P P
"Annex B-4"
EXPANDED WITHHOLDING TAX (EWT) and DOCUMENTARY STAMP TAX (DST)
SALE OF REAL PROPERTY CONSIDERED AS ORDINARY ASSET

DATE OF TRANSACTION: DUE DATE (EWT): DUE DATE (DST):
Tax Fair Market Tax Base

OCT/TCT ZV/ Zonal Value Selling Price
Declaration LOCATION CLASS. AREA Value (FMV) (ZV/FMV/SP whichever is
CCT No. No. (TD) sq. m. (ZV) (SP)
per TD higher)
TOTAL

EXPANDED WITHHOLDING TAX
TAX DUE
Legal basis: RR No. 2-98/RR No. 6-2001 (CTRP) NIRC
P x P P
(Tax Base) (applicable rate)
Habitually engaged (registered with HLURB/HUDCC/6 or more transactions)
Below P500,000.00 = 1.5%
P500,000.00 to P2M = 3.0%
P2M and above = 5.0%
Not habitually engaged = 6.0%
LESS: Tax Paid per Return, if a return was filed ------------------------------------------------------
EWT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON EWT -------------------------------------------------------------------------- P P
DOCUMENTARY STAMP TAX
TAX DUE
P x P15.00 for every P1,000.00 or a fraction thereof P P
(Tax Base)
LESS: Tax Paid per Return, if a return was filed ------------------------------------------------------
Interest ( to )
Compromise Penalty
Remarks:


Reference:
CONFORME:

"Annex C" "Annex C"
CS No. _______________ Date: ____________ CS No. _______________ Date: ____________
BUREAU OF INTERNAL REVENUE BUREAU OF INTERNAL REVENUE

RDO No. _____ - ____________________ RDO No. _____ - ____________________
REVENUE REGION NO. ____ - _______________________ REVENUE REGION NO. ____ - _______________________
C L A I M S L I P C L A I M S L I P
You may claim the Certificate Authorizing You may claim the Certificate Authorizing
Registration (CAR) on ________________ Registration (CAR) on ________________
DATE DATE
ONETT Officer ONETT Officer
REF: NAME OF TRANSFEROR/S: TIN: REF: NAME OF TRANSFEROR: TIN:
NAME OF TRANSFEREE/S: NAME OF TRANSFEREE/S:
"Annex C" "Annex C"
CS No. _______________ Date: ____________ CS No. _______________ Date: ____________
BUREAU OF INTERNAL REVENUE BUREAU OF INTERNAL REVENUE

RDO No. _____ - ____________________ RDO No. _____ - ____________________
REVENUE REGION NO. ____ - _______________________ REVENUE REGION NO. ____ - _______________________
C L A I M S L I P C L A I M S L I P
You may claim the Certificate Authorizing You may claim the Certificate Authorizing
Registration (CAR) on ________________ Registration (CAR) on ________________
DATE DATE
ONETT Officer ONETT Officer
REF: NAME OF TRANSFEROR/S: TIN: REF: NAME OF TRANSFEROR: TIN:
NAME OF TRANSFEREE/S: NAME OF TRANSFEREE/S:

Annex “D”
SWORN DECLARATION OF NO IMPROVEMENT ON REAL PROPERTY
In accordance with Revenue Memorandum Order No. __________ dated ____________, the parties
are executing this sworn statement under penalties of perjury, to attest to the truth of the declaration and for
the purpose of stating the true conditions of the property/ies described below that it/they/ has/have no
existing improvements whatsoever as of ___________________________ duly verified by them.
(date of sale/donation/death of decedent)
TCT No. Tax Declaration No. Classification Area FMV/TD
IN WITNESS WHEREOF, we have hereunto set our hands this _________ day of ___________
2002 in _____________.
_____________________________________
Signature over Printed Name of Transferee
We hereby authorize the Commissioner of Internal Revenue or his duly authorized representative to
verify the above information.
SUBSCRIBED AND SWORN to before me this ________ day of __________, in ______________.
_______________________________
Notary Public/Administering Officer
“Annex E”
TRANSMITTAL LIST OF ONETT DOCKETS

FOR THE MONTH OF _________________
RDO No. ____ - ____________________
Revenue Region No. ___ - ________________
CERTIFICATE AUTHORIZING
NAME OF TAXPAYER DATE ISSUED TAX REGISTRATION (CAR)
(mm/dd/yyyy) TYPE CAR NUMBER DATE
(mm/dd/yyyy)
Submitted by:
________________________
Head, ONETT Team
"Annex F"
CDR LOGBOOK
RDO No. __________
Revenue Region No. __________
For the Month of ________________, ____________
Date CDR Name of Transferor and Tax I/C Assisted by

No. Transferee Type
CDR - Checklist of Documentary Requirements

I - Incomplete
C - Complete
"Annex F"
CDR LOGBOOK
RDO No. __________
Revenue Region No. __________
For the Month of ________________, ____________
Date CDR Name of Transferor and Tax I/C Assisted by

No. Transferee Type

I - Incomplete
C - Complete
"Annex G"
ONETT RECORD BOOK

RDO No. _____
Revenue Region No. _____
For the Month of __________________, ______
SEQ CS* Date of Date Received ONETT Officer Date of

Name of Transferor / Transferee CDR* No. CAR No.
No. No. CS by TP Assigned CAR
(mm/dd/yyyy) (Registered Name/Last Name, First Name, MI) (mm/dd/yyyy) (Last Name, First Name, MI) (mm/dd/yyyy)
CS - Claim Slip
CAR - Certificate Authorizing Registration
"Annex H"
CAR REGISTRY BOOK
RDO No. _____
For the Month of __________________, ________
TRANSACTION
SEQ CAR* Date of Name of Address of Name of Address of ONETT Officer TAX TYPE OR Date Date of No. of Days
Date Location/Description Selling Zonal Other AMOUNT CS No.
No. No. CAR Transferor Transferor Transferee Transferee Assigned No. Paid CS Processed
of Property Price Value Basis
(mm/dd/yyyy) CGT EWT DST DON EST OTHERS
TOTAL P
* - sequentially numbered
Prepared by: Noted by:

Head ONETT Team Revenue District Officer
RDO No. _____ - __________________
"Annex I"
CAR VERIFICATION LOGBOOK

LRA - RD - ___________________________
Taxpayer's Telephone OCN No.* Total Amount

Date Name of Taxpayer Address CAR No. Tax Type OR No. Date of OR Remarks
Representative No. (TCL2) Paid
(mm/dd/yyyy)
* for computerized districts

“Annex K”
REPORT OF CAR ISSUED ON

AVAILMENT OF SECTION 24(D) (2) OF 1997 NIRC
PER REVENUE MEMORANDUM CIRCULAR NO. 14 – 2001
(SALE OF PRINCIPAL RESIDENCE)
FOR THE MONTH OF _____________, ________
TO: Regional Director

Attention: Taxpayers Assistance Unit
CAR NO. DATE NAME OF SELLER DATE OF SALE AMOUNT OF AMOUNT IN NAME OF BANK
ISSUED (mm/dd/yyyy) (LASTNAME, FIRSTNAME, MI) (mm/dd/yyyy) DST PAID ESCROW
TOTAL P P
NOTED/REVIEWED BY:
PREPARED BY: ________________________________ ____________________________

Head, ONETT Team REVENUE DISTRICT OFFICER
RDO No.: _________________
Rev. Region No. ____________
Annex “L”
1 ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART
ONETT ONETT ONETT ONETT Member

Member Member Head ONETT
Member Require- YES
START Checks Releases Any NO Team
ments Computes tax
Verifies TIN Requirements orig complete? Issue?
presented copy of Approves CDR &
by TP and CDR Computation
NO YES Sheet
signs CDR to TP
Head ONETT Consistency
YES Team in computa-
ONETT
is TP w/ TIN? tion
Member
Resolves
NO Requires TP issues
ONETT Member
to complete Assists TP in
TSS requirements Filling-up tax
Issues TIN forms
ONETT Member
Stamps “Received”
on Return/
ONETT Member Head ONETT ONETT Member ONETT ONETT photocopy
Team Member Member of validated return NO With
Releases CAR & Verifies w/ OR & complete
requirements. Payment?
TCL to TP upon Signs/ payment Prepares Issues CS
presentation approves CAR/TCL to TP Verifies against
of CS CAR/TCL TPs copies YES
Note: Payment Transaction time Note: Day one (1)

verification shall be measured: starts the next Transaction
done before From receipt of working day. time
release of CAR to complete docs. measured:
.
the TP. to issuance of For those w/

CARs issued
CAR complete
cover properties NO
docs.
outside ONETT Member
from
jurisdiction? checking of
Requires TP to
docs. to pay the tax due
receipt of thru AAB/RCO/
YES complete DMT
docs.
ONETT Member
Advises TP to proceed
to RDO where prop. Is TAXPAYER Docket
located for counter-
signature of RDO/Head
ONETT Team ONETT-ProcessFlow(Ver3-PRT)
04/04/03
Annex “L”
2
ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART
ONETT Member ONETT Member RDO ONETT Member Assessment Div.

CARs issued Receives from Forwards
covering properties NO DPS duplicate Prepares Approves transmittal sheet Receives
Docket outside returns w/ transmittal transmittal with dockets to dockets from
jurisdiction? DLN & Attach sheet sheet Assessment Div. RDO
to docket for review
YES
Head ONETT
Team
Sends/fax copy/ies
of CAR to YES For Mandatory
concerned RDO/s Review?
and ISOS
C
Assessment Div.
NO
Reviews dockets &
Regional Director
Administrative conducts
Division NO Performance Audit to:
Approves OCS/ With
END Assessment Div.
dockets and Findings?
Safekeeps docket • Ensure quality
forward dockets
assessment Segregates
to Administrative
• Check compliance dockets
Div. YES with for selective
existing guidelines & review
procedures
A
YES
Assessment Div.
Prepares transmittal
For Selective
sheet & forwards
Review?
dockets to Admin. NO
Div. for safekeeping
ONETT-ProcessFlow(Ver3-PRT)
04/04/03
Annex “L”
Assessment Division Regional ONETT Regional ONETT ROC .
Working Committee Committee (ROC)

With NO Prepares recommen- (ROWC) Decision for NO Forwards docket
A additional dation & forward to Acts on Implementation to appropriate
assessment? ROC through the Summarizes all recommendations/ by ROWC? office
ROWC for decision issues for resolution Resolve issues
YES raised
YES
ROC .
Refers to ROWC for

implementation/
data gathering/
further verification
ROWC . ROWC .
Submits report/ Implements

recommendation decision/ Gathers
for approval of data/ Conducts
ROC verification
04/04/03
Annex “L”
Assessment Div. Regional Director Regional Director Assessment Div. Administrative Div.
Prepares Reviews/ Forwards docket Records & sends Mails PAN/FAN to NO

B PAN/FAN and approves/signs to Assessment PAN/FAN to concerned TP TP protested?
forwards to PAN/FAN Division Administrative
Regional Dir. for Div. for mailing
YES
approval
Legal Division Legal Division Assessment Div. Assessment Div.
Forwards report Resolves legal NO factual Evaluates if Forwards to RDO

w/ docket to issue issue? factual/legal for collection
Assessment Div. issue enforcement
YES
Note: Follow existing
collection
Assessment Div. ROWC ROWC enforcement
procedures
Evaluates/ Forwards report Verifies factual
Resolves issue w/ docket to issue
Assessment Div.
Assessment Div.
Forwards docket NO
C with
to Regional
payment?
Director
for appropriate
action/approval YES
Assessment Div. Regional Director Assessment Div. Assessment Div.
Prepares BIR Approves BIR Requires TP to Secures copy of TPs

Form 0605 for Form 0605 pay thru proof of payment to be
approval of RD AAB/RCO/ DMT attached to docket
04/04/03
"Annex M"
MONTHLY REPORT OF ONETT COLLECTION

RDO No. ____ - _____________________
For the Month of ________________, 20___
TAX TYPE NO. OF CARs ISSUED AMOUNT

Capital Gains Tax P
Expanded Withholding Tax
Documentary Stamp Tax
Donors Tax
Estate Tax
Shares of Stock Not Traded

Thru the Local Stock Exchange
TOTAL
Due: On or before the 10th day of the succeeding month
Submit to: Regional Director and Assessment Service
Submitted by:
Date:
“Annex N”
Bureau of Internal Revenue

ONETT CONFIRMATION LETTER
______________________
Date
____________________________
____________________________
____________________________
Dear Sir/Madam:
This letter is intended as part of improving our service to the taxpaying public and to make sure that you have paid
the correct amount of tax/es and not more than what is due the government
In view of this, our Office is in the process of confirming your tax payments relative to the
CGT/EWT/DST/DONOR’S TAX/ESTATE TAX RETURN/S of _____________________________________ which you or
(Name of Taxpayer)
your authorized representative filed last _________________, and for which Certificate/s Authorizing Registration (CAR)
No/s. ___________ dated ____________ was/were issued.
We have received as your tax payment/s the total amount of ____________________, inclusive of increments,
with details to wit:
Tax Type O. R. No. Date of O. R. Amount

__________________ __________________ __________________ __________________
__________________ __________________ __________________ __________________
__________________ __________________ __________________ __________________
TOTAL
If the above figures do not agree with your records, kindly fill in the blanks below and mail your reply directly to:
The Chief, Assessment Division, Revenue Region No. _____- _______________________, (Address of Revenue Region)
or you may visit our office or call tel. no/s. ____________ for further clarifications/ comments/ suggestions /complaints.
We are looking forward to be of better service to you. Thank you very much.
Very truly yours,
_______________________
Regional Director
---------------------------------------------------------------------DETACH HERE--------------------------------------------------------------------------
The Regional Director
Revenue Region No. ___
___________________
Attention: The Chief, Assessment Division
Gentlemen:
(Please check on the appropriate box)

I confirm payment of the above figures stated on your letter
I do not confirm payment
Remarks: __________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
Taxpayer: ___________________________
Address: ___________________________
Telephone No.:___________________________
“Annex O”
Survey-Questionnaire
Taxpayers Issued Clearance under the Pilot Implementation
ONETT Reengineered Process
For External Customer
Instruction: Please read carefully and check the corresponding boxes for your answer(s).
Name(Optional): _______________________________
Nature of transaction you are applying for clearance:
❐ Capital Gains Tax ❐ Estate Tax
❐ Expanded Withholding Tax ❐ Estate Tax with other related tax liabilities
❐ Donor's Tax
1. Documentary requirements
a) Do you think all the documentary requirements as per checklist, necessary for the issuance of the
tax clearance?
❐ Yes ❐ No
If no, what are these unnecessary documents and why?

_______________________________________________________________________________
_______________________________________________________________________________
b) How long did it take you to complete the documentary requirements?

❐ 1 day ❐ 4 - 5 days
❐ 2 - 3 days ❐ More than 5 days
2. Pre-processing at the BIR
a) How many times did you go to BIR before your application for clearance was accepted?
❐ Once ❐ 4 - 5 times
❐ 2 - 3 times ❐ More than 5 times
b) Were you given clear instructions when you apply for clearance?
❐ Yes ❐ No
If no, why? ______________________________________________________________________

______________________________________________________________________
3. Issuance of Clearance at the BIR
a) From the time of acceptance of your application and documentary requirements, how long did it
take for your clearance to be issued?
❐ 1 day ❐ 4 - 5 days
❐ 2 - 3 days ❐ More than 5 days
b) How would you rate the current procedures on issuance of clearance?

❐ Poor ❐ Very Satisfactory
❐ Needs Improvement ❐ Excellent
❐ Satisfactory
4. Comments and Suggestions
Please give suggestions which you believe will further improve the procedures and the service to
taxpayers on the issuance of clearance?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
THANK YOU VERY MUCH

BIR Checklist

Transféré par

Informations du document

Copyright

Formats disponibles

Partager ce document

Partager ou intégrer le document

Options de partage

Avez-vous trouvé ce document utile ?

Ce contenu est-il inapproprié ?

Droits d'auteur :

Formats disponibles

BIR Checklist

Transféré par

Droits d'auteur :

Formats disponibles

"Annex A"

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

Telephone No: ____________________

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

Telephone No: ____________________

a. MANDATORY REQUIREMENTS (Taxable/Exempt)

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

a. MANDATORY REQUIREMENTS (Taxable/Exempt)

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED Telephone No: ____________________

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED Telephone No: ____________________

b. Requirements for Transfer from CMP Association to Qualified Beneficiary/ies

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

Telephone No: ____________________

b. Requirements for Transfer from CMP Association to Qualified Beneficiary/ies

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

Telephone No: ____________________

a. MANDATORY REQUIREMENTS (Taxable/Exempt)

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

a. MANDATORY REQUIREMENTS (Taxable/Exempt)

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

a. MANDATORY REQUIREMENTS (Taxable/Exempt)

b. ADDITIONAL REQUIREMENTS; if applicable

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

Telephone No: ____________________

a. MANDATORY REQUIREMENTS (Taxable/Exempt)

b. ADDITIONAL REQUIREMENTS; if applicable

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

Telephone No: ____________________

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED Telephone No: ____________________

For Personal Properties, if any

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED Telephone No: ____________________

For Allowable Deductions, if applicable (clear photocopy only)

IN CASE OF ADVANCES MADE BY INDIVIDUALS OR CORPORATION TO THE DECEASED:

IN CASE OF CONTRACT OF LOAN

WHERE THE SETTLEMENT IS MADE THRU THE COURT IN A TESTATE OR INTESTATE

D. Claims Against Insolvent Persons

(More on back page)

H. Property Previously Taxed (Vanishing Deductions)

I. Transfers for Public Use

L. Amount received by heirs under RA No. 4917

III. Proof of Claimed Tax Credit

Such Other requirements as may be required by law/rulings/regulations/other issuances

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

Telephone No: ____________________

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

NAME OF TAXPAYER ONETT OFFICER HEAD ONETT TEAM

DATE RECEIVED DATE ISSUED

CS No. _______ Date: CS No. _ Date: ______

CS No. _______ Date: CS No. _ Date: ______

SUBSCRIBED AND SWORN to before me this day of , in ________.