checklist for transfer of property
DESCRIPTION
Checklist of Requirements for the Transfer of Property in the PhilippinesTRANSCRIPT
"Annex A"
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 BuyerNotarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementapplicable to the taxable transactionOwner'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 issuedby the Assessor's Office, if applicableOfficial Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. Other requirements, applicableSpecial Power of Attorney, if the person signing on the document is not the owner as appearing in the TitleCertification of the Phil. Consulate, if document is executed abroadLocation plan/vicinity map if zonal value cannot readily be determined from the documents submittedSuch 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
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A"
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 BuyerNotarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementapplicable to the taxable transactionOwner'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 issuedby the Assessor's Office, if applicableOfficial Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. Other requirements, applicableSpecial Power of Attorney, if the person signing on the document is not owner as appearing in the TitleCertification of the Phil. Consulate, if document is executed abroadLocation plan/vicinity map if zonal value cannot readily be determined from the documents submittedSuch 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 Officeb. Such Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAXON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAXON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAXON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAX
DATE RECEIVED
ONETT OFFICER
DATE RECEIVED
NAME OF TAXPAYER ONETT OFFICER
NAME OF TAXPAYER
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAXON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAXON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAXON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAX
"Annex A-1"
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 Mortgagee and BuyerNotarized Deed of Consolidation, if any, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementrelevant to the date of transactionSheriff's Certificate of Sale or Final Order of the Court confirming the SaleOwner'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 issuedby the Assessor's Office, if applicableOfficial Receipt/Deposit Slip and duly validated return as proof of payment
HEAD ONETT TEAM
DATE ISSUEDTelephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A-1"
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 Mortgagee and BuyerNotarized Deed of Consolidation, if any, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementrelevant to the date of transactionSheriff's Certificate of Sale or Final Order of the Court confirming the SaleOwner'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 issuedby the Assessor's Office, if applicableOfficial Receipt/Deposit Slip and duly validated return as proof of payment
HEAD ONETT TEAM
DATE ISSUEDTelephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)
DATE RECEIVED
ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY
NAME OF TAXPAYER ONETT OFFICER
DATE RECEIVED
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY
NAME OF TAXPAYER ONETT OFFICER
"Annex A-2"
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 Buyer and SellerNotarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementapplicable to the taxable transactionOwner'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 issuedby the Assessor's Office, if applicableOfficial Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; For sale of ordinary assets subject to expanded withholding tax by real estate dealerSeller's latest certificate of registration with HLURB, HUDCC and the latest License to Sell, if habituallyengaged in real estate business, applicable to the project that covers the property soldCopy of the Contract To Sell and ORs of Payment in case of installment sales
c. Other requirements, applicableSpecial Power of Attorney, if the person signing on the document is not the owner as appearing in the TitleCertification of the Phil. Consulate, if document is executed abroadCertificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representativeif tax exemptLocation plan/vicinity map if zonal value cannot readily be determined from the documents submittedSuch 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
HEAD ONETT TEAM
DATE ISSUED Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerOriginal - Attach to DocketDuplicate - Taxpayer's Copy
"Annex A-2"
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 Buyer and SellerNotarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementapplicable to the taxable transactionOwner'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 issuedby the Assessor's Office, if applicableOfficial Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; For sale of ordinary assets subject to expanded withholding tax by real estate dealerSeller's latest certificate of registration with HLURB, HUDCC and the latest License to Sell, if habituallyengaged in real estate business, applicable to the project that covers the property soldCopy of the Contract To Sell and ORs of Payment in case of installment sales
c. Other requirements, applicableSpecial Power of Attorney, if the person signing on the document is not the owner as appearing in the TitleCertification of the Phil. Consulate, if document is executed abroadCertificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representativeif tax exemptLocation plan/vicinity map if zonal value cannot readily be determined from the documents submittedSuch 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
HEAD ONETT TEAM
DATE ISSUED Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerOriginal - Attach to DocketDuplicate - Taxpayer's Copy
DATE RECEIVED
DATE RECEIVED
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF REAL PROPERTY CLASSIFIED AS ORDINARY ASSET SUBJECT TO EWTON SALE OF REAL PROPERTY CLASSIFIED AS ORDINARY ASSET SUBJECT TO EWTON SALE OF REAL PROPERTY CLASSIFIED AS ORDINARY ASSET SUBJECT TO EWTON SALE OF REAL PROPERTY CLASSIFIED AS ORDINARY ASSET SUBJECT TO EWT
NAME OF TAXPAYER ONETT OFFICER
NAME OF TAXPAYER ONETT OFFICER
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF REAL PROPERTY CLASSIFIED AS ORDINARY ASSET SUBJECT TO EWTON SALE OF REAL PROPERTY CLASSIFIED AS ORDINARY ASSET SUBJECT TO EWTON SALE OF REAL PROPERTY CLASSIFIED AS ORDINARY ASSET SUBJECT TO EWTON SALE OF REAL PROPERTY CLASSIFIED AS ORDINARY ASSET SUBJECT TO EWT
"Annex A-3"
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 TIN of Seller and BuyerCertification of the President of the National Home Mortgage Finance Corporation that the subject property qualifies and is actually a CMP projectCertified Duplicate Original of the Deed of Sale to the Community AssociationCertified True Copy of the Articles of Incorporation of the Community AssociationMasterlist of Qualified BeneficiariesCertified True Copy of TCT/OCT and Latest Tax Dec.of the Property/ies Sold to the Community AssociationLocation Plan of the Lot Sold to the Community AssociationOfficial 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 documentb.2 Proof that the transferee is qualified beneficiary based on documents submitted to the RDO by the CMP
association as enumerated aboveSuch Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A-3"
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 TIN of Seller and Buyer Certification of the President of the National Home Mortgage Finance Corporation that the subject property qualifies and is actually a CMP projectCertified Duplicate Original of the Deed of Sale to the Community AssociationCertified True Copy of the Articles of Incorporation of the Community AssociationMasterlist of Qualified BeneficiariesCertified True Copy of TCT/OCT and Latest Tax Dec.of the Property/ies Sold to the Community AssociationLocation Plan of the Lot Sold to the Community AssociationOfficial 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 documentb.2 Proof that the transferee is qualified beneficiary based on documents submitted to the RDO by the CMP
association as enumerated aboveSuch Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF REAL PROPERTY UNDER THE COMMUNITY MORTGAGE PROGRAM (CMP)ON SALE OF REAL PROPERTY UNDER THE COMMUNITY MORTGAGE PROGRAM (CMP)ON SALE OF REAL PROPERTY UNDER THE COMMUNITY MORTGAGE PROGRAM (CMP)ON SALE OF REAL PROPERTY UNDER THE COMMUNITY MORTGAGE PROGRAM (CMP)
DATE RECEIVED
NAME OF TAXPAYER ONETT OFFICER
DATE RECEIVED
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF REAL PROPERTY UNDER THE COMMUNITY MORTGAGE PROGRAM (CMP)ON SALE OF REAL PROPERTY UNDER THE COMMUNITY MORTGAGE PROGRAM (CMP)ON SALE OF REAL PROPERTY UNDER THE COMMUNITY MORTGAGE PROGRAM (CMP)ON SALE OF REAL PROPERTY UNDER THE COMMUNITY MORTGAGE PROGRAM (CMP)
NAME OF TAXPAYER ONETT OFFICER
"Annex A-4"
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 BuyerNotarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementrelevant to the date of transactionOwner'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)Official Receipt/Deposit Slip and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicablea. Within thirty (30) days from the date of sale, exchange or disposition of principal residence
Duly Sworn Letter of IntentEscrow 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 residencewhether by purchase or construction.
c. Original copy of the Deed of Absolute Sale covering the purchase of his new residence if acquired by purchased. 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 constructede. Such Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A-4"
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 BuyerNotarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementrelevant to the date of transactionOwner'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)Official Receipt/Deposit Slip and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicablea. Within thirty (30) days from the date of sale, exchange or disposition of principal residence
Duly Sworn Letter of IntentEscrow 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 residencewhether by purchase or construction.
c. Original copy of the Deed of Absolute Sale covering the purchase of his new residence if acquired by purchased. 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 constructede. Such Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRINCIPAL RESIDENCEON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRINCIPAL RESIDENCEON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRINCIPAL RESIDENCEON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRINCIPAL RESIDENCE
NAME OF TAXPAYER ONETT OFFICER
DATE RECEIVED
NAME OF TAXPAYER ONETT OFFICER
DATE RECEIVED
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRINCIPAL RESIDENCEON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRINCIPAL RESIDENCEON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRINCIPAL RESIDENCEON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRINCIPAL RESIDENCE
"Annex A-5"
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 all DonorsNotarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementapplicable to the taxable transactionOwner'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 issuedby the Assessor's Office, if applicableProof 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)Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicable1. For Personal Properties
Proof of valuation of shares of stock at the time of donationa. 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 shareCertificate of Deposit/Investment/Indebtedness/Stocks for donated cash or securitiesCertificate of Registration of motor vehicle, if any
2. OthersSpecial Power of Attorney, if the signatory on the document is not the owner as appearing in the TitleCertificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative if tax exemptSuch Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A-5"
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 all DonorsNotarized Deed of DonationCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementrelevant to the date of transactionOwner'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 issuedby the Assessor's Office, if applicableProof 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)Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicable1. 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 shareCertificate of Deposit/Investment/Indebtedness/Stocks for donated cash or securitiesCertificate of Registration of motor vehicle, if any
2. OthersSpecial Power of Attorney, if the signatory on the document is not the owner as appearing in the TitleCertificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative if tax exemptSuch Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
NAME OF TAXPAYER ONETT OFFICER
DATE RECEIVED
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) DONOR'S TAXDONOR'S TAXDONOR'S TAXDONOR'S TAX
DATE RECEIVED
NAME OF TAXPAYER ONETT OFFICER
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) DONOR'S TAXDONOR'S TAXDONOR'S TAXDONOR'S TAX
"Annex A-6"
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.
MANDATORY REQUIREMENTS (Taxable/Exempt)TIN of ESTATEPhotocopy of the Death Certificate, subject to presentation of the originalAny of the following: a) Affidavit of Self Adjudication; b) Deed of Extra-Judicial Settlement of the Estate, if the estate hadbeen settled extrajudicially; c) Court order if settled judicially; d) Sworn Declaration of all properties of the EstateOfficial Receipt/Deposit Slip and duly validated return as proof of payment
For Real Properties, if anyCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement relevant to thedate 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, ifapplicable
For Personal Properties, if anyCertificate of Deposit/Investment/Indebtedness owned by the decedent and the surviving spouse duly signed by the Bank ManagerCertificate of Registration of Motor Vehicle together with official receipt/cost of acquisition for the purpose of applying the 20% annual depreciation rateProof 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 Such Other requirements as may be required by law/rulings/regulations/other issuances
Notice of Death, if applicableStatement duly certified by a CPA containing the itemized assets, deductions, and the amount of the tax due or still due,if applicable
HEAD ONETT TEAM
DATE ISSUED Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A-6"
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.
MANDATORY REQUIREMENTS (Taxable/Exempt)TIN of ESTATEPhotocopy of the Death Certificate, subject to presentation of the originalAny of the following: a) Affidavit of Self Adjudication; b) Deed of Extra-Judicial Settlement of the Estate, if the estate hadbeen settled extrajudicially; c) Court order if settled judicially; d) Sworn Declaration of all properties of the EstateOfficial Receipt/Deposit Slip and duly validated return as proof of payment
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 thedate 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, ifapplicable
For Personal Properties, if anyCertificate of Deposit/Investment/Indebtedness owned by the decedent and the surviving spouse duly signed by the Bank ManagerCertificate of Registration of Motor Vehicle together with official receipt/cost of acquisition for the purpose of applying the 20% annual depreciation rateProof 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
Such Other requirements as may be required by law/rulings/regulations/other issuancesNotice of Death, if applicableStatement duly certified by a CPA containing the itemized assets, deductions, and the amount of the tax due or still due,if applicable
HEAD ONETT TEAM
DATE ISSUED Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
DATE RECEIVED
NAME OF TAXPAYER ONETT OFFICER
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ESTATE TAXESTATE TAXESTATE TAXESTATE TAX
NAME OF TAXPAYER ONETT OFFICER
DATE RECEIVED
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ESTATE TAXESTATE TAXESTATE TAXESTATE TAX
"Annex A-6.1"
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.
For Allowable Deductions, if applicable (clear photocopy only)A. Funeral Expenses
Official Receipts and/or invoices of claimed Funeral Expenses
B. Judicial ExpensesOfficial Receipts and/or invoices of claimed Judicial Expenses
C. Claims Against the EstateIF UNPAID OBLIGATION AROSE FROM AN ORDINARY PURCHASEOF 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 goodsb. 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 debt3. 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-debtorb. 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 advances2. 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 LOAN1. 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 showingthe disposition of the proceeds of the loan if said loan was contracted within 3 yearsprior 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 whichmonitors and manages the loan of the decedent debtor.
WHERE THE SETTLEMENT IS MADE THRU THE COURT IN A TESTATE OR INTESTATEPROCEEDING
Any document evidencing claims against the estate, and the Court Order approving the said claims, if already issued.
D. Claims Against Insolvent PersonsCopy of insolvency proceedings/SEC certification on dissolved corporation (where the value of the decedent'sinterest is included as part of the gross estate)
E. Unpaid MortgagesDocument evidencing the unpaid mortgage (where the value of the decedent's interest is included as partof the gross estate)
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ESTATE TAXESTATE TAX
(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. TaxesProof 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 UseCertificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorizedrepresentative for claimed "Transfer for Public Purpose", if anyProof of transfer or any document which serves as proof of transfer for public purpose
J. Family HomeCertification of the Barangay Captain as to the domicile of the decedent at the time of his death
K. Medical ExpensesOfficial Receipts and/or invoices of claimed Medical Expenses
L. Amount received by heirs under RA No. 4917Proof of payment made by the employer for the benefit of the employee-decedent
III. Proof of Claimed Tax CreditProof of payment of taxes made to the foreign country
Such Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
(back page)
DATE RECEIVED
NAME OF TAXPAYER ONETT OFFICER
"Annex A-7"
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 Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRPhotocopy of stock certificateProof of acquisition cost (i.e., Deed of Sale; FMV at the time of acqusition)Official Receipt/Deposit Slip and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicable1. For claiming expenses of sale
Proof of claimed deductions such as official receipts and/ invoices2. 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 date4. Others
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or hisauthorized representative, if tax exemptSuch Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A-7"
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 Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRPhotocopy of stock certificateProof of acquisition cost (i. e., Deed of Sale; FMV at the time of acquisition)Official Receipt/Deposit Slip and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicable1. For claiming expenses of sale
Proof of claimed deductions such as official receipts and/ invoices2. 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 date4. Others
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or hisauthorized representative, if tax exemptSuch Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
NAME OF TAXPAYER
DATE RECEIVED
ONETT OFFICER
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGEON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGEON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGEON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE
NAME OF TAXPAYER ONETT OFFICER
DATE RECEIVED
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGEON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGEON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGEON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE
"Annex A-8"
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 for both Participants & Beneficiaries of the Socialized Housing Program under R.A. No. 7279TIN of Seller and Buyer Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementapplicable to the taxable transactionOwner'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)Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
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 projectApproved HLURB Subdivision Plans & Preliminary and Location ClearanceCertification from HLURB that the taxpayer is engaged in socialized housingCertification from HLURB that the sale of the socialized housing unit to qualified beneficiaries shall in no caseexceed the maximum amount of P150,000.00/P180,000.00 price ceilingSuch Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A-8"
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 for both Participants & Beneficiaries of the Socialized Housing Program under R.A. No. 7279TIN of Seller and BuyerNotarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIRCertified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvementapplicable to the taxable transactionOwner'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)Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
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 projectApproved HLURB Subdivision Plans & Preliminary and Location ClearanceCertification from HLURB that the taxpayer is engaged in socialized housingCertification from HLURB that the sale of the socialized housing unit to qualified beneficiaries shall in no caseexceed the maximum amount of P150,000.00/P180,000.00 price ceilingSuch Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayerDistribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
DATE RECEIVED
NAME OF TAXPAYER ONETT OFFICER
DATE RECEIVED
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OFCHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OFCHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OFCHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OFREAL PROPERTY FOR SOCIALIZED HOUSING PROGRAM AS CERTIFIED BY THE HLURBREAL PROPERTY FOR SOCIALIZED HOUSING PROGRAM AS CERTIFIED BY THE HLURBREAL PROPERTY FOR SOCIALIZED HOUSING PROGRAM AS CERTIFIED BY THE HLURBREAL PROPERTY FOR SOCIALIZED HOUSING PROGRAM AS CERTIFIED BY THE HLURB
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OFCHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OFCHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OFCHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OFREAL PROPERTY FOR SOCIALIZED HOUSING PROGRAM AS CERTIFIED BY THE HLURBREAL PROPERTY FOR SOCIALIZED HOUSING PROGRAM AS CERTIFIED BY THE HLURBREAL PROPERTY FOR SOCIALIZED HOUSING PROGRAM AS CERTIFIED BY THE HLURBREAL PROPERTY FOR SOCIALIZED HOUSING PROGRAM AS CERTIFIED BY THE HLURB
NAME OF TAXPAYER ONETT OFFICER
"Annex B"
NAME OF SELLER/S: ADDRESS: TIN:
NAME OF BUYER/S: ADDRESS: TIN:
DATE OF TRANSACTION: DUE DATE (CGT):
TOTAL
COMPUTATION DETAILS: PER AUDIT PER REVIEW1. CAPITAL GAINS TAX
TAX DUELegal 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 PInterest ( to )Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT -------------------------------------------------------------------------- P P
2. DOCUMENTARY STAMP TAXTAX DUE
Legal basis: Section 196 (CTRP) NIRC
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 -----------------------------------------------------DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge PInterest ( 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) (Signature Over Printed Name)
Approved by: Approved by: Head, ONETT Team Regional Director (Signature Over Printed Name) (Signature Over Printed Name)
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:
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.
ZV/ sq. m.
Fair Market Value (FMV)
per TD
Tax Declaration
No. (TD)LOCATION CLASS. AREA
(Signature Over Printed Name)TAXPAYER/AUTHORIZED REPRESENTATIVE DateTelephone No.
ONETT COMPUTATION SHEETONETT COMPUTATION SHEETONETT COMPUTATION SHEETONETT COMPUTATION SHEETCAPITAL GAINS TAX ( CGT) and DOCUMENTARY STAMP TAX (DST)
Tax Base(ZV/FMV/SP whichever is
higher)
Selling Price (SP)
FOR ONEROUS TRANSFER OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSET (BOTH TAXABLE AND EXEMPT)
DUE DATE (DST):
Zonal Value (ZV)
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
OCT/TCT CCT No.
OR No. Tax Type Date of Payment
Reference:
"Annex B-1"
NAME OF SELLER/S: ADDRESS: TIN:
NAME OF BUYER/S: ADDRESS: TIN:
DATE OF TRANSACTION: DUE DATE (CGT): DUE DATE (DST):
PERSONAL PROPERTIESShares of Stocks
P P P P
TOTAL P P P P
See back page for Schedule 1 and 2COMPUTATION DETAILS: PER AUDIT PER REVIEWCAPITAL GAINS TAXTaxable 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); orTax Due for this Payment Period
P P
LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------CGT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge PInterest ( to )Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT -------------------------------------------------------------------------- P PDOCUMENTARY STAMP TAX
TAX DUELegal basis: Section 176 (CTRP) NIRC
Total Par Value x P1.50 for every P200.00 or a fraction thereof P P
LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge PInterest ( to )Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST -------------------------------------------------------------------------- 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) (Signature Over Printed Name)
Approved by: Approved by: Head, ONETT Team Regional Director (Signature Over Printed Name) (Signature Over Printed Name)
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:
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.
Telephone No. Date(Signature Over Printed Name)
TAXPAYER/AUTHORIZED REPRESENTATIVE
ONETT COMPUTATION SHEETONETT COMPUTATION SHEETCAPITAL GAINS TAX (CGT) and DOCUMENTARY STAMP TAX (DST)
Name of Issuing Corp.
ONEROUS TRANSFER OF SHARES OF STOCK NOT TRADED THROUGH THE LOCAL STOCK EXCHANGE
Par Value Cost
P200
Stock Cert. No.
No. of Shares Unlisted Shares
Fair Market Value / Book ValueSelling Price
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
Listed Shares
Computation of the Tax Due (If tax is payable under the installment method of computation)
OR No. Tax Type Date of Payment
Reference:
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
Schedule 2 - Schedule of Cost and Other Allowable Expenses
P P
TOTAL
Total Cost & Expenses of Sale
Allowable Expenses of Sale
Total Outstanding Shares
Total CostAcquisition Cost / Share
No. of SharesParticulars
"Annex B-2"
DONOR: TIN:
RESIDENCE: DATE OF DONATION:
DONEE/S: TIN:
ADDRESS:
RELATIONSHIP TO DONOR: RELATIVE STRANGER DUE DATE (DT):
DETAILS OF PROPERTY:SCHEDULE 1 - REAL PROPERTIES
TOTAL P
PERSONAL PROPERTIESSCHEDULE 2 - SHARES OF STOCKS
P
SCHEDULE 3 - OTHER ASSETS SCHEDULE 3
P
TOTAL P
COMPUTATION DETAILS: PER AUDIT PER REVIEWGROSS GIFT (Sum of Totals from Schedule 1, 2, & 3) P P
Less Deductions:
NET GIFTAdd: Total Prior Net Gifts During the Calendar YearTOTAL NET GIFTS
DONORS TAX DUE P PLess: Tax Credits / Payments
Payment for Prior Gifts During the Calendar YearForeign Donor's Tax Paid Tax Paid in Return Previously Filed, if this is an Amended Return
TAX PAYABLE P PAdd: 25% Surcharge P
Interest ( to )Compromise Penalty
TOTAL AMOUNT PAYABLE --------------------------------------------------------------------------------------------
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) (Signature Over Printed Name)
Approved by: Approved by: Head, ONETT Team Regional Director (Signature Over Printed Name) (Signature Over Printed Name)
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:
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.
ZV/FMV whichever is higher
ZV/FMV whichever is higher
ZV/FMV whichever is higher
P
Description
P
P
Tax Declaration No. (TD) LOCATION
Stock Cert. No.
CLASS.
Name of Corp.
P
P P
AREAOCT/TCT CCT No.
DateTelephone No.
Fair Market ValuePar Value
Fair Market Value
No. of Shares
CLASS/KIND
(Signature Over Printed Name)TAXPAYER/AUTHORIZED REPRESENTATIVE
ONETT COMPUTATION SHEETONETT COMPUTATION SHEETONETT COMPUTATION SHEETONETT COMPUTATION SHEETDONORS TAX
Fair Market Value (FMV) per TD
(Use separate ONETT Computation Sheet for relative and stranger)
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
Zonal Value (ZV)
ZV/ sq. m.
OR No. Tax Type Date of Payment
Reference:
"Annex B-3"
NAME OF TAXPAYER: Estate of TIN:
DATE OF DEATH:
NAME OF EXEC./ADMIN./HEIR: TIN:
ADDRESS: DUE DATE (ET):
PER REVIEWPARTICULARSREAL 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
Add: 25% Surcharge P
Interest ( to )
Compromise Penalty P P
TOTAL AMOUNT PAYABLE ------------------------------------------------------------------------------------------------ P P
SCHEDULE A - COMPUTATION OF SHARE OF SURVIVING SPOUSE
Gross Conjugal Estate P PLess: Total Conjugal DeductionsNet Conjugal Estate
Share of Surviving Spouse (Net Conjugal Estate / 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) (Signature Over Printed Name)
Approved by: Approved by: Head, ONETT Team Regional Director
(Signature Over Printed Name) (Signature Over Printed Name)
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:
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.
DateTelephone No.
TOTALCONJUGAL
RESIDENCE OF DECEDENT: (at the time of Death)
C O M P U T A T I O N D E T A I L S
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
TAXPAYER/AUTHORIZED REPRESENTATIVE
TOTAL
(Signature Over Printed Name)
ONETT COMPUTATION SHEETONETT COMPUTATION SHEETESTATE TAX
PER AUDITEXCLUSIVE
OR No. Tax Type Date of Payment
Reference:
DETAILS OF PROPERTY:SCHEDULE 1 - REAL PROPERTIES
TOTAL P PPERSONAL PROPERTIESSCHEDULE 2 - SHARES OF STOCKS
TOTAL P P
SCHEDULE 3 - OTHER PERSONAL PROPERTIES
TOTAL P P
SCHEDULE 4 - TAXABLE TRANSFERS
TOTAL P P
Particulars
ParticularsFair Market Value
Exclusive Conjugal / Communal
Exclusive Conjugal / Communal
CONJUGALTax Declaration No.
(TD) LOCATION CLASS.OCT/TCT CCT No. EXCLUSIVE
FMV whichever is higher(FMV) per TD
Fair Market ValueZonal Value (ZV)AREAFMV per BIR
Name of Corp.
Fair Market Value
CONJUGAL EXCLUSIVEStock Cert. No. Fair Market
Value No. of Shares
FMV whichever is higher
"Annex B-4"
NAME OF SELLER/S: ADDRESS: TIN:
NAME OF BUYER/S: ADDRESS: TIN:
DATE OF TRANSACTION: DUE DATE (EWT): DUE DATE (DST):
TOTAL
COMPUTATION DETAILS: PER AUDIT PER REVIEWEXPANDED WITHHOLDING TAX
TAX DUELegal basis: RR No. 2-98/RR No. 6-2001 (CTRP) NIRC
P x P P (Tax Base)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
Add: 25% Surcharge PInterest ( to )Compromise Penalty
TOTAL AMOUNT STILL DUE ON EWT -------------------------------------------------------------------------- P P
DOCUMENTARY STAMP TAXTAX DUE
Legal basis: Section 196 (CTRP) NIRCP 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 ------------------------------------------------------DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge PInterest ( to )Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST -------------------------------------------------------------------------- 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) (Signature Over Printed Name)
Approved by: Approved by: Head, ONETT Team Regional Director (Signature Over Printed Name) (Signature Over Printed Name)
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:
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.
ONETT COMPUTATION SHEETONETT COMPUTATION SHEETONETT COMPUTATION SHEETONETT COMPUTATION SHEET
Tax Base(ZV/FMV/SP whichever is
higher)
Selling Price (SP)AREA
Fair Market Value (FMV)
per TD
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
Zonal Value (ZV)
(Signature Over Printed Name)TAXPAYER/AUTHORIZED REPRESENTATIVE DateTelephone No.
(applicable rate)
EXPANDED WITHHOLDING TAX (EWT) and DOCUMENTARY STAMP TAX (DST)SALE OF REAL PROPERTY CONSIDERED AS ORDINARY ASSET
LOCATIONOCT/TCT CCT No.
Tax Declaration
No. (TD)CLASS. ZV/
sq. m.
OR No. Tax Type Date of Payment
Reference:
"Annex C" "Annex C"
CS No. _______________ Date: ____________ CS No. _______________ Date: ____________
You may claim the Certificate Authorizing You may claim the Certificate Authorizing Registration (CAR) on ________________ Registration (CAR) on ________________ DATE DATE
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: ____________
You may claim the Certificate Authorizing You may claim the Certificate Authorizing Registration (CAR) on ________________ Registration (CAR) on ________________ DATE DATE
REF: NAME OF TRANSFEROR/S: TIN: REF: NAME OF TRANSFEROR: TIN:
NAME OF TRANSFEREE/S: NAME OF TRANSFEREE/S:
ONETT OfficerONETT Officer
BUREAU OF INTERNAL REVENUERDO No. _____ - ____________________
REVENUE REGION NO. ____ - _______________________
C L A I M S L I PC L A I M S L I PC L A I M S L I PC L A I M S L I P
BUREAU OF INTERNAL REVENUE BUREAU OF INTERNAL REVENUERDO No. _____ - ____________________ RDO No. _____ - ____________________
ONETT Officer ONETT Officer
BUREAU OF INTERNAL REVENUERDO No. _____ - ____________________
REVENUE REGION NO. ____ - _______________________
C L A I M S L I PC L A I M S L I PC L A I M S L I PC L A I M S L I P
REVENUE REGION NO. ____ - _______________________ REVENUE REGION NO. ____ - _______________________
C L A I M S L I PC L A I M S L I PC L A I M S L I PC L A I M S L I P C L A I M S L I PC L A I M S L I PC L A I M S L I PC L A I M S L I P
Annex “D”
SWORN DECLARATION OF NO IMPROVEMENT ON REAL PROPERTY
In accordance with Revenue Memorandum Order No. __________ dated ____________, the partiesare executing this sworn statement under penalties of perjury, to attest to the truth of the declaration and forthe purpose of stating the true conditions of the property/ies described below that it/they/ has/have noexisting 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 toverify the above information.
SUBSCRIBED AND SWORN to before me this ________ day of __________, in ______________.
_______________________________ Notary Public/Administering Officer
“Annex E”
TRANSMITTAL LIST OF ONETT DOCKETSFOR THE MONTH OF _________________RDO No. ____ - ____________________
Revenue Region No. ___ - ________________
CERTIFICATE AUTHORIZINGREGISTRATION (CAR)NAME OF TAXPAYER DATE ISSUED
(mm/dd/yyyy)TAX
TYPE CAR NUMBER DATE(mm/dd/yyyy)
Submitted by:
________________________ Head, ONETT Team
"Annex F"
Date CDR No.
Name of Transferor and Transferee
Tax Type
I / C Assisted by
CDR - Checklist of Documentary Requirements I - Incomplete C - Complete
C D R L O G B O O KRDO No. __________
Revenue Region No. __________For the Month of ________________, ____________
"Annex F"
Date CDR No.
Name of Transferor and Transferee
Tax Type
I / C Assisted by
CDR - Checklist of Documentary Requirements I - Incomplete C - Complete
C D R L O G B O O KRDO No. __________
Revenue Region No. __________For the Month of ________________, ____________
"Annex G"
(mm/dd/yyyy) (Registered Name/Last Name, First Name, MI) (mm/dd/yyyy) (Last Name, First Name, MI) (mm/dd/yyyy)
CS - Claim SlipCDR - Checklist of Documentary RequirementsCAR - Certificate Authorizing Registration
Date of CAR
Date Received by TP
ONETT RECORD BOOK
Revenue Region No. _____RDO No. _____
For the Month of __________________, ______
ONETT Officer AssignedCDR* No.Name of Transferor / TransfereeSEQ
No.CS* No.
Date of CS CAR No.
"Annex H"
Date Location/Description Selling Zonal Other of Property Price Value Basis
(mm/dd/yyyy)
TOTAL P* - sequentially numbered
Prepared by: Noted by:
ESTCGT EWT DST DON
CAR REGISTRY BOOKRDO No. _____
Revenue Region No. _____For the Month of __________________, ________
Name of Transferor
Name of Transferee
Address of Transferee
RDO No. _____ - __________________
AMOUNT OR No.
Date Paid
Head ONETT Team Revenue District Officer
OTHERS
SEQ No.
Date of CS
No. of Days Processed
CAR* No.
Date of CAR
ONETT Officer Assigned CS No.TAX TYPETRANSACTIONAddress of
Transferor
"Annex I"
(mm/dd/yyyy)
* for computerized districts
CAR VERIFICATION LOGBOOKLRA - RD - ___________________________
Date Name of Taxpayer Taxpayer's Representative
Total Amount Paid OR No.CAR No. RemarksTax TypeTelephone
No.Address Date of OROCN No.* (TCL2)
“Annex K”
REPORT OF CAR ISSUED ONAVAILMENT 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 DirectorAttention:Taxpayers Assistance Unit
CAR NO.ISSUED
DATE(mm/dd/yyyy)
NAME OF SELLER(LASTNAME, FIRSTNAME, MI)
DATE OF SALE(mm/dd/yyyy)
AMOUNT OFDST PAID
AMOUNT INESCROW
NAME OF BANK
TOTAL P P
NOTED/REVIEWED BY:
PREPARED BY: ________________________________ ____________________________Head, ONETT Team REVENUE DISTRICT OFFICER
RDO No.: _________________Rev. Region No. ____________
ONETT-ProcessFlow(Ver3-PRT)04/04/03
START
ONETT Member
Verifies TIN
is TP w/ TIN?
TSSIssues TIN
Require-ments
complete?
ONETT MemberChecks
Requirementspresented by TP andsigns CDR
ONETT Member
Computes tax
Head ONETTTeam
Approves CDR &Computation
Sheet
ONETT MemberAssists TP inFilling-up tax
forms
With Payment?
ONETT MemberRequires TP topay the tax duethru AAB/RCO/
DMT
ONETT Member
PreparesCAR/TCL
Head ONETTTeam
Signs/approvesCAR/TCL
ONETT Member
Releases CAR &TCL to TP upon
presentationof CS YES
NO
YES
ONETTMember
Requires TPto complete
requirements
Consistencyin computa-tion
Transactiontimemeasured:For those w/completedocs.fromchecking ofdocs. toreceipt ofcompletedocs.
Transaction timemeasured:From receipt ofcomplete docs.to issuance ofCAR
ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART
NO
YES
NO
ONETT MemberStamps “Received”
on Return/photocopy
of validated return w/ OR & complete
requirements.Verifies against
TPs copies
TAXPAYER
.
Annex “L”
ONETT Member
Issues CSto TP
ONETT Member
Verifiespayment
Note: Paymentverification shall bedone beforerelease of CAR tothe TP.
AnyIssue?
Docket
NO
YES
ONETTMember
Releasesorig
copy ofCDRto TP
YES
NOCARs issued
cover propertiesoutside
jurisdiction?
ONETT Member
Advises TP to proceedto RDO where prop. Islocated for counter-
signature of RDO/HeadONETT Team
Head ONETTTeam
Resolvesissues
Note: Day one (1)starts the nextworking day.
1
ONETT-ProcessFlow(Ver3-PRT)04/04/03
Docket
CARs issuedcovering properties
outside jurisdiction?
YES
NO
ONETT MemberReceives fromDPS duplicate
returns w/DLN & Attach
to docket
ONETT Member
Preparestransmittal
sheet
ONETT MemberForwards
transmittal sheetwith dockets to
Assessment Div.for review
RDO
Approves transmittal
sheet
Assessment Div.
Receivesdockets from
RDO
Assessment Div.
Reviews dockets &conducts
Performance Audit to:
• Ensure qualityassessment
• Check compliancewith
existing guidelines &procedures
For MandatoryReview?
NO
YES
NO WithFindings?
Regional Director
Approves OCS/dockets and
forward docketsto Administrative
Div. YES
END
AdministrativeDivision
Safekeeps docket
ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART
Head ONETT Team
Sends/fax copy/iesof CAR to
concerned RDO/sand ISOS
Assessment Div.
Segregatesdockets
for selectivereview
For SelectiveReview?
YES
NO
Assessment Div.
Prepares transmittalsheet & forwardsdockets to Admin.
Div. for safekeeping
A
C
Annex “L”2
ONETT-ProcessFlow(Ver3-PRT)04/04/03
Withadditional
assessment?
NO
YES
B
Assessment Division
Prepares recommen-dation & forward to
ROC through theROWC for decision
Regional ONETTWorking Committee
(ROWC)
Summarizes allissues for resolution
Regional ONETTCommittee (ROC)
Acts onrecommendations/
Resolve issuesraised
ROC .
Forwards docketto appropriate
office
Decision forImplementation
by ROWC?
NO
YES
ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART
A
ROC .
Refers to ROWC forimplementation/data gathering/
further verification
ROWC .
Implementsdecision/ Gathers
data/ Conductsverification
ROWC .
Submits report/recommendationfor approval of
ROC
Annex “L”3
ONETT-ProcessFlow(Ver3-PRT)04/04/03
Assessment Div.
PreparesPAN/FAN andforwards to
Regional Dir. forapproval
B
Regional Director
Reviews/approves/signs
PAN/FAN
Regional Director
Forwards docketto Assessment
Division
Assessment Div.
Records & sendsPAN/FAN to
AdministrativeDiv. for mailing
Administrative Div.
Mails PAN/FAN toconcerned TP
NO TP protested?
YES
Assessment Div.
Evaluates iffactual/legal
issue
Assessment Div.
Forwards to RDOfor collectionenforcement
Note: Follow existingcollectionenforcementprocedures
NO factualissue?
YES
Legal Division
Resolves legalissue
Legal Division
Forwards reportw/ docket to
Assessment Div.
ROWC
Verifies factualissue
Assessment Div.
Evaluates/Resolves issue
ROWC
Forwards reportw/ docket to
Assessment Div.
NO with payment?
YES
Assessment Div.
Forwards docketto Regional
Directorfor appropriateaction/approval
C
Assessment Div.
Prepares BIRForm 0605 forapproval of RD
Regional Director
Approves BIRForm 0605
Assessment Div.
Requires TP topay thru
AAB/RCO/ DMT
Assessment Div.
Secures copy of TPsproof of payment to be
attached to docket
ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART Annex “L”4
"Annex M"
Capital Gains Tax P
Expanded Withholding Tax
Documentary Stamp Tax
Donors Tax
Estate Tax
Shares of Stock Not TradedThru the Local Stock Exchange
TOTALDue: On or before the 10th day of the succeeding monthSubmit to: Regional Director and Assessment Service
Submitted by:
Date:
TAX TYPE NO. OF CARs ISSUED AMOUNT
MONTHLY REPORT OF ONETT COLLECTIONRDO No. ____ - _____________________
For the Month of ________________, 20___
“Annex N”
Bureau of Internal RevenueRevenue Region No. _____
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 paidthe 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 theCGT/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 DirectorRevenue 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 ImplementationONETT 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 thetax 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 ittake 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 totaxpayers on the issuance of clearance?______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
THANK YOU VERY MUCH