checklist for transfer of property

"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"


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: ____________________



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"


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: ____________________



"Annex A-1"


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: ____________________



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


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


"Annex A-2"


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


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"


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


HEAD ONETT TEAM


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



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"


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


"Annex A-3"


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


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


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)


"Annex A-4"


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: ____________________



"Annex A-4"


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: ____________________



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


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 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"


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: ____________________



"Annex A-5"


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: ____________________




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


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"


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




"Annex A-6"


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 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


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"


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: ____________________



(back page)

DATE RECEIVED


"Annex A-7"


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: ____________________



"Annex A-7"


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: ____________________



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


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"


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: ____________________



"Annex A-8"


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: ____________________



DATE RECEIVED


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


"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


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"



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


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



Remarks:






CONFORME:


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


Listed Shares

Computation of the Tax Due (If tax is payable under the installment method of computation)


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:






CONFORME:


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)


Zonal Value (ZV)

ZV/ sq. m.


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:




Approved by: Approved by: Head, ONETT Team Regional Director



CONFORME:


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


TAXPAYER/AUTHORIZED REPRESENTATIVE

TOTAL

(Signature Over Printed Name)

ONETT COMPUTATION SHEETONETT COMPUTATION SHEETESTATE TAX

PER AUDITEXCLUSIVE


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"



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


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



Remarks:






CONFORME:


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


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.


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 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


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


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


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


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


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

checklist for transfer of property

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