Documents That One Should Bring to the BIR

When a Real Property is transferred to the new Owner the Capital Gain Tax (6%) and 1.5% Documentary Stamp Tax are to be paid. To be issued CAR or Certificate Authorizing Registration which is a requirement for the registration and declaration of real properties with the Register of Deeds and the Assessor's office respectively, the following are the requirements to get the Certificate Authorizing Registration. A) When the transaction is a Deed of Sale, the following are the required documents the BIR will require you to bring: 1. Original Copy of the Deed of Absolute Sale/ Document of Transfer. Please bring extra photocopy for the BIR file. 2. Certified Copy of the latest tax declaration of the property subject of transfer This includes the tax declaration of the improvement (building) Note: If the transfer is by Extrajudicial partition, the tax declaration must be a revision nearest the death of the deceased. 3.Xerox copy of the Owner's Certificate of title. Bring the Owner;s copy of the Title for authentication purposes. 4. When there is no building over the property (land) subject of transfer, present a Certificate of No Improvement to the BIR. 5. Confirmation Receipt signed by the Buyer regarding the Purchase price of the property B) Other Documents Required 1. Tax Identification Numbers of the Seller and the Buyer 2. If the one facilitating the processing is not the buyer or the Seller, the person authorized must have a Special Power of Attorney, stating that He is the authorized representative of the Buyer or the Seller. 3. Location Map of the Property subject of Transfer B)When the transaction is that of an Extrajudicial partition 1. Four (4) copies of the Estate Tax Returns 2. Two (2) copies of the Judicial partitions 3. Two (2) Copies Xerox of the title back to back 4. Two (2) copies of the tax declarations of all proeprties of the of the deceased and the wife. If the deceased died long years ago, it must be a tax declaration nearest death of the deceased. 5. Two (2) copies Certificate of No Improvement issued by the Assessor, if there isno building over the property subject of transfer. 6. CPA Certificate if the gross estate is Php 50,000 or more. 7. Two (2) Certificate of Total Landholdings of both the deceased and spouse. 8. Death certificate of the deceased. Office sometimes will issued additional list of documents as a requirements to get certifications, please call this Office before going to save time and money.