This document outlines the documentary requirements for different types of real property transactions subject to capital gains tax. It provides checklists of mandatory documents needed for regular sales, foreclosure sales, sales by real estate dealers, and transfers under a Community Mortgage Program. The requirements include tax identification numbers, deeds of sale, property titles, tax declarations, receipts, and additional documents depending on the type of transaction. Original documents must be presented for authentication if photocopies are initially submitted.
Agrifina Daniel Garcia filed an adverse claim against the registered land title of Norman D. Cabling. Garcia claims to be the real owner of the land according to her own land title. She asserts her signatures were forged on the Deed of Absolute Sale transferring the land to Cabling. Garcia requests the Register of Deeds to register her adverse claim to prevent Cabling from transferring the land to an innocent third party, which would make reconveyance to her impossible. Garcia contracted a lawyer to demand restitution of the land.
Judgment is a decision of a court regarding the rights and liabilities of parties in a legal action or proceeding. Judgments also generally provide the court's explanation of why it has chosen to make a particular court order.
This document outlines the policies and procedures for purchasing inventory items in the government. It discusses recording inventory using either the asset method or perpetual inventory method. It also describes the general procurement process which includes planning, requisitioning items, approving purchases, issuing purchase orders, delivery and inspection, and payment. The key methods of procurement are competitive bidding as well as alternative methods like limited source bidding, direct contracting, repeat orders, and shopping in certain situations.
This document contains an acknowledgment form used in the Philippines. The form acknowledges that an individual personally appeared before a notary public and acknowledged that they voluntarily signed a document. It includes spaces for the notary public to fill in details like the date, location, and expiration date of their commission. The form helps validate that a document was properly signed in the presence of an authorized official.
The document is an extrajudicial settlement of estate with waiver of rights regarding the estate of Antonio B. Alde. It states that Antonio B. Alde died intestate in 2006, leaving behind a parcel of land. His heirs - represented by Armando Quirobin T. Alde, Michael John A. Alde, Lorna A. Pomeda, and Maria Año Alde - adjudicate and waive their rights to the property in favor of Maria Año Alde. They sign the document before a notary to officially settle the estate and transfer rights to the sole heir, Maria Año Alde.
03 chapter 4 deductions from gross estate part 03Flab Villasencio
This document discusses various deductions that can be taken from a decedent's gross estate for estate tax purposes. It outlines ordinary deductions like expenses, losses, indebtedness, taxes, and transfers for public use. Special deductions are also discussed, including the amount received by heirs under RA 4917, the share of the surviving spouse, the family home, medical expenses, and the standard deduction. The document provides examples and explanations of how these deductions are calculated and allocated. Non-resident alien decedents have fewer allowable deductions, limited to estate liabilities in the Philippines and transfers for public use.
Rosalinda Mallari swore in an affidavit that:
1) She is the accused in a criminal case for estafa before the Regional Trial Court Branch 25 in Cabanatuan City.
2) She posted a cash bond of 9,000 pesos for her provisional liberty.
3) She binds herself to appear at all stages of the trial when notified, or the court may declare her to have waived her right to be present and proceed with trial in absentia.
Deed of assignment and transfer of rightsGreen Minds
Juan de la Cruz assigns all rights and interest in a condominium unit to Pedro San Juan for 5 million pesos. The unit is located at Jade Suites & Residences in Cebu City and has a title of 78 square meters registered under the Bank of the Philippine Islands. Pedro San Juan accepts the assignment and agrees to the terms of the original contract of sale and condominium rules. Both parties sign the deed of assignment in the presence of a notary.
Agrifina Daniel Garcia filed an adverse claim against the registered land title of Norman D. Cabling. Garcia claims to be the real owner of the land according to her own land title. She asserts her signatures were forged on the Deed of Absolute Sale transferring the land to Cabling. Garcia requests the Register of Deeds to register her adverse claim to prevent Cabling from transferring the land to an innocent third party, which would make reconveyance to her impossible. Garcia contracted a lawyer to demand restitution of the land.
Judgment is a decision of a court regarding the rights and liabilities of parties in a legal action or proceeding. Judgments also generally provide the court's explanation of why it has chosen to make a particular court order.
This document outlines the policies and procedures for purchasing inventory items in the government. It discusses recording inventory using either the asset method or perpetual inventory method. It also describes the general procurement process which includes planning, requisitioning items, approving purchases, issuing purchase orders, delivery and inspection, and payment. The key methods of procurement are competitive bidding as well as alternative methods like limited source bidding, direct contracting, repeat orders, and shopping in certain situations.
This document contains an acknowledgment form used in the Philippines. The form acknowledges that an individual personally appeared before a notary public and acknowledged that they voluntarily signed a document. It includes spaces for the notary public to fill in details like the date, location, and expiration date of their commission. The form helps validate that a document was properly signed in the presence of an authorized official.
The document is an extrajudicial settlement of estate with waiver of rights regarding the estate of Antonio B. Alde. It states that Antonio B. Alde died intestate in 2006, leaving behind a parcel of land. His heirs - represented by Armando Quirobin T. Alde, Michael John A. Alde, Lorna A. Pomeda, and Maria Año Alde - adjudicate and waive their rights to the property in favor of Maria Año Alde. They sign the document before a notary to officially settle the estate and transfer rights to the sole heir, Maria Año Alde.
03 chapter 4 deductions from gross estate part 03Flab Villasencio
This document discusses various deductions that can be taken from a decedent's gross estate for estate tax purposes. It outlines ordinary deductions like expenses, losses, indebtedness, taxes, and transfers for public use. Special deductions are also discussed, including the amount received by heirs under RA 4917, the share of the surviving spouse, the family home, medical expenses, and the standard deduction. The document provides examples and explanations of how these deductions are calculated and allocated. Non-resident alien decedents have fewer allowable deductions, limited to estate liabilities in the Philippines and transfers for public use.
Rosalinda Mallari swore in an affidavit that:
1) She is the accused in a criminal case for estafa before the Regional Trial Court Branch 25 in Cabanatuan City.
2) She posted a cash bond of 9,000 pesos for her provisional liberty.
3) She binds herself to appear at all stages of the trial when notified, or the court may declare her to have waived her right to be present and proceed with trial in absentia.
Deed of assignment and transfer of rightsGreen Minds
Juan de la Cruz assigns all rights and interest in a condominium unit to Pedro San Juan for 5 million pesos. The unit is located at Jade Suites & Residences in Cebu City and has a title of 78 square meters registered under the Bank of the Philippine Islands. Pedro San Juan accepts the assignment and agrees to the terms of the original contract of sale and condominium rules. Both parties sign the deed of assignment in the presence of a notary.
The document provides samples of basic legal forms used in Philippine courts, including captions, acknowledgments, affidavits, and negotiable instruments. It describes the types of courts established after the Judiciary Reorganization Act of 1980 and provides examples of captions for each court. It also provides templates for acknowledgments, jurats, affidavits, verifications, and certifications. Finally, it includes examples of promissory notes and bills of exchange as samples of negotiable instruments.
This document is a contract to sell a parcel of land from a vendor to a vendee. The key details are:
- The vendor agrees to sell a land area of LAND AREA IN WORDS (000) square meters to the vendee located at the specified address.
- The total consideration for the sale is 1,000,000 Philippine pesos, with 50,000 pesos paid as earnest money upon signing and the remaining 950,000 pesos to be paid in full by the specified date.
- The contract outlines terms regarding taxes, possession, and execution of deed of sale upon full payment.
This document summarizes rules regarding special proceedings in the Philippines, specifically focusing on the settlement of estates of deceased persons. It provides details on:
1) Which courts have jurisdiction over probate proceedings based on the value of the estate. Regional trial courts have jurisdiction over most estates, while metropolitan and municipal trial courts handle smaller estates.
2) Venue requirements for probate, which is generally the province where the deceased resided. Extrajudicial settlement is allowed if heirs agree and certain conditions are met.
3) Probate court powers including ordering probate of wills, granting letters of administration, approving claims and debts, authorizing real estate transactions, and distributing estates.
The document then provides
This document is an acknowledgement receipt for a loan taken out by a borrower using property as collateral. It states that the borrower, authorized by Andres Garcia under a special power of attorney, is using and offering as collateral a property covered by Title No. T-16928 to an association for a loan of a specified amount in Philippine currency. It was signed by the borrower, association president and treasurer and notarized on a specified date in Tabuk, Kalinga, Philippines.
The document provides a non-exclusive authority to sell agreement for a property located in a specified location. It gives the agent a set number of days to negotiate the sale of the property at a listed price or terms acceptable to the owner. The owner agrees to pay the agent a specified commission percentage if the property is sold by the agent or to a buyer registered by the agent within a certain time period after the agreement ends. The owner certifies they own the property free of liens or encumbrances besides those noted.
Appraisal Report (Prepared by USC REM Students)Gus Agosto
The appraisal report summarizes the valuation of a 1,200 sqm commercial property located in M. Roa Street, Barangay Capitol, Cebu City. The property consists of 4 parcels of land owned by Ramon C. Marfori. Using the sales comparison approach, the appraiser analyzed comparable property sales and listings in the area. Factors such as location, size, utilities and zoning were considered. Based on the analysis, the appraiser estimated the market value of the subject property as of September 12, 2015 to be PHP 50,438,000.
The document discusses the Katarungang Pambarangay (Barangay Justice System) in the Philippines according to the Local Government Code. It provides a system of justice for resolving local disputes to reduce court caseloads and provide access to justice for all citizens. Cases are heard by the Lupong Tagapamayapa council and Pangkat ng Tagapagkasundo conciliation panels at the barangay level. It outlines the roles and procedures of the barangay councils, types of cases covered, and emphasizes the importance of supporting the system to provide free and fast justice.
This document is a deed of absolute sale between Evelyn D. Monsod as the seller and Jerome C. Dizon, Gregory C. Dizon, Lalain C. Dizon, and Leonora C. Dizon as the buyers. The seller agrees to sell a 56 square meter parcel of land in Mandaluyong City covered by Transfer Certificate of Title No. 20713 for PHP 300,000. The buyers agree to pay all taxes and fees to transfer the title to their names. The parties and witnesses sign the document in the presence of a notary public.
Mrs. Josephine D. Tala authorized Mrs. Praxedes O. Adrias to claim her Professional ID on her behalf. Mrs. Tala sent a letter dated February 6, 2008 allowing Mrs. Adrias to present at least two forms of ID to pick up the Professional ID for Mrs. Tala.
The seller acknowledges receiving full payment of 3.7 million pesos from the buyer for a house and lot located at 100 Virgin Island St. in Mactan Cebu. The payment is net of a 72,000 peso reservation fee that was previously paid and includes all relevant taxes and fees. The seller confirms receiving payment via multiple checks totaling the full amount owed.
This document summarizes a deed of absolute sale between Juana Dela Cruz Clinton as the seller and spouses Rico and Gina Solamo as the buyers. The seller agrees to sell a 250 square meter parcel of land located in Cebu White Sands Subdivision to the buyers for 1.3 million Philippine pesos. The property is covered by Transfer Certificate of Title No. 65397 and is being sold free of any liens or encumbrances.
The document defines gross estate as all property owned by a decedent at the time of death, excluding property of the surviving spouse. It identifies the key components of gross estate as real property like land and buildings, and personal property like shares and bonds. Additions to the gross estate include revocable transfers, transfers in contemplation of death, property subject to a power of appointment, life insurance proceeds with a revocable beneficiary, transfers for insufficient consideration, and claims against an insolvent estate. The document provides examples to illustrate how to determine if specific property and transfers are included in the gross estate.
The document provides information on inventory forms used to manage government assets. It defines different types of assets like inventory, semi-expendable property, and property, plant and equipment. It also describes various records and forms used such as the inventory custodian slip, property acknowledgment receipt, stock card, and property card. These forms are used to record the receipt, issue, and disposal of assets and property.
This document discusses procurement planning and monitoring. It explains that procurement planning ensures goals are achieved efficiently and effectively by identifying needs and timelines upfront. A Project Procurement Management Plan is prepared by end users to provide details for each procurement activity. These PPMPs are then consolidated into an Annual Procurement Plan by the Bids and Awards Committee and approved by the Head of Procuring Entity. Procurement monitoring involves regularly tracking procurement operations and results to ensure compliance with standards. The BAC is responsible for preparing a Procurement Monitoring Report covering all activities in the APP.
This document discusses government property management. It defines key terms like accountability, responsibility and liability. It outlines the different phases of property management including acquisition, utilization, and disposition. It describes the different modes of acquiring government property such as purchase, construction, transfer, donation. It provides details on topics like recording assets, inventory taking, relief from accountability for lost property, and disposal of unserviceable property. The document is a comprehensive reference on policies and procedures for managing government assets.
Local Government Taxation In The PhilippinesJOHNY NATAD
Local governments in the Philippines have taxation powers to generate revenue. The document discusses the history and definition of taxation, as well as the current Philippine tax system which divides taxes between national and local governments. Local government taxation is an important source of funds that allows local authorities to provide public services for their constituents.
This document is a memorandum submitted by the defendant's counsel in a civil case regarding ejectment. The plaintiff filed a complaint to eject the defendant from an apartment the defendant had been leasing. The defendant argues that the plaintiff has no cause of action because the lease contract presented by the plaintiff is fictitious. Additionally, the defendant asserts that the plaintiff's action is barred by the one-year statute of limitations for unlawful detainer cases. Finally, the defendant claims the complaint should be dismissed for lack of a proper certification against forum shopping. The defendant requests that the court dismiss the plaintiff's complaint.
This document is a special power of attorney that appoints an attorney-in-fact to represent an individual in applying for and securing a housing loan from the Home Development Mutual Fund. It authorizes the attorney-in-fact to apply for the loan on behalf of the individual, sign promissory notes and other documents, and receive the loan proceeds. The document was signed by the principal and instrumental witnesses and notarized.
This document provides an overview and analysis of compliance with Republic Act 9003 (Ecological Solid Waste Management Act of 2000) in Barangay Central Signal Village Zones 3&5 in Taguig City, Philippines. It begins with background information on RA 9003 and a profile of the barangay. It then describes the objectives, procedures, tools, and survey used to assess compliance. Key findings include that residents are aware of waste policies but bins are lacking, and waterways remain dirty despite cleanups. Recommendations include joining community cleanups, adding more bins, and intensifying penalties for violations.
This document summarizes the key points of a study about parents' reactions to the implementation of the K-12 education program in the Philippines. The study aims to understand parents' sources of information about K-12, their positive and negative perceptions of the program's rationale and impact on students' welfare, and any problems they foresee. The study is focused on parents of 7th grade students at Sta. Maria High School in Iriga City and will provide insights for students, teachers, administrators and policymakers.
The document provides samples of basic legal forms used in Philippine courts, including captions, acknowledgments, affidavits, and negotiable instruments. It describes the types of courts established after the Judiciary Reorganization Act of 1980 and provides examples of captions for each court. It also provides templates for acknowledgments, jurats, affidavits, verifications, and certifications. Finally, it includes examples of promissory notes and bills of exchange as samples of negotiable instruments.
This document is a contract to sell a parcel of land from a vendor to a vendee. The key details are:
- The vendor agrees to sell a land area of LAND AREA IN WORDS (000) square meters to the vendee located at the specified address.
- The total consideration for the sale is 1,000,000 Philippine pesos, with 50,000 pesos paid as earnest money upon signing and the remaining 950,000 pesos to be paid in full by the specified date.
- The contract outlines terms regarding taxes, possession, and execution of deed of sale upon full payment.
This document summarizes rules regarding special proceedings in the Philippines, specifically focusing on the settlement of estates of deceased persons. It provides details on:
1) Which courts have jurisdiction over probate proceedings based on the value of the estate. Regional trial courts have jurisdiction over most estates, while metropolitan and municipal trial courts handle smaller estates.
2) Venue requirements for probate, which is generally the province where the deceased resided. Extrajudicial settlement is allowed if heirs agree and certain conditions are met.
3) Probate court powers including ordering probate of wills, granting letters of administration, approving claims and debts, authorizing real estate transactions, and distributing estates.
The document then provides
This document is an acknowledgement receipt for a loan taken out by a borrower using property as collateral. It states that the borrower, authorized by Andres Garcia under a special power of attorney, is using and offering as collateral a property covered by Title No. T-16928 to an association for a loan of a specified amount in Philippine currency. It was signed by the borrower, association president and treasurer and notarized on a specified date in Tabuk, Kalinga, Philippines.
The document provides a non-exclusive authority to sell agreement for a property located in a specified location. It gives the agent a set number of days to negotiate the sale of the property at a listed price or terms acceptable to the owner. The owner agrees to pay the agent a specified commission percentage if the property is sold by the agent or to a buyer registered by the agent within a certain time period after the agreement ends. The owner certifies they own the property free of liens or encumbrances besides those noted.
Appraisal Report (Prepared by USC REM Students)Gus Agosto
The appraisal report summarizes the valuation of a 1,200 sqm commercial property located in M. Roa Street, Barangay Capitol, Cebu City. The property consists of 4 parcels of land owned by Ramon C. Marfori. Using the sales comparison approach, the appraiser analyzed comparable property sales and listings in the area. Factors such as location, size, utilities and zoning were considered. Based on the analysis, the appraiser estimated the market value of the subject property as of September 12, 2015 to be PHP 50,438,000.
The document discusses the Katarungang Pambarangay (Barangay Justice System) in the Philippines according to the Local Government Code. It provides a system of justice for resolving local disputes to reduce court caseloads and provide access to justice for all citizens. Cases are heard by the Lupong Tagapamayapa council and Pangkat ng Tagapagkasundo conciliation panels at the barangay level. It outlines the roles and procedures of the barangay councils, types of cases covered, and emphasizes the importance of supporting the system to provide free and fast justice.
This document is a deed of absolute sale between Evelyn D. Monsod as the seller and Jerome C. Dizon, Gregory C. Dizon, Lalain C. Dizon, and Leonora C. Dizon as the buyers. The seller agrees to sell a 56 square meter parcel of land in Mandaluyong City covered by Transfer Certificate of Title No. 20713 for PHP 300,000. The buyers agree to pay all taxes and fees to transfer the title to their names. The parties and witnesses sign the document in the presence of a notary public.
Mrs. Josephine D. Tala authorized Mrs. Praxedes O. Adrias to claim her Professional ID on her behalf. Mrs. Tala sent a letter dated February 6, 2008 allowing Mrs. Adrias to present at least two forms of ID to pick up the Professional ID for Mrs. Tala.
The seller acknowledges receiving full payment of 3.7 million pesos from the buyer for a house and lot located at 100 Virgin Island St. in Mactan Cebu. The payment is net of a 72,000 peso reservation fee that was previously paid and includes all relevant taxes and fees. The seller confirms receiving payment via multiple checks totaling the full amount owed.
This document summarizes a deed of absolute sale between Juana Dela Cruz Clinton as the seller and spouses Rico and Gina Solamo as the buyers. The seller agrees to sell a 250 square meter parcel of land located in Cebu White Sands Subdivision to the buyers for 1.3 million Philippine pesos. The property is covered by Transfer Certificate of Title No. 65397 and is being sold free of any liens or encumbrances.
The document defines gross estate as all property owned by a decedent at the time of death, excluding property of the surviving spouse. It identifies the key components of gross estate as real property like land and buildings, and personal property like shares and bonds. Additions to the gross estate include revocable transfers, transfers in contemplation of death, property subject to a power of appointment, life insurance proceeds with a revocable beneficiary, transfers for insufficient consideration, and claims against an insolvent estate. The document provides examples to illustrate how to determine if specific property and transfers are included in the gross estate.
The document provides information on inventory forms used to manage government assets. It defines different types of assets like inventory, semi-expendable property, and property, plant and equipment. It also describes various records and forms used such as the inventory custodian slip, property acknowledgment receipt, stock card, and property card. These forms are used to record the receipt, issue, and disposal of assets and property.
This document discusses procurement planning and monitoring. It explains that procurement planning ensures goals are achieved efficiently and effectively by identifying needs and timelines upfront. A Project Procurement Management Plan is prepared by end users to provide details for each procurement activity. These PPMPs are then consolidated into an Annual Procurement Plan by the Bids and Awards Committee and approved by the Head of Procuring Entity. Procurement monitoring involves regularly tracking procurement operations and results to ensure compliance with standards. The BAC is responsible for preparing a Procurement Monitoring Report covering all activities in the APP.
This document discusses government property management. It defines key terms like accountability, responsibility and liability. It outlines the different phases of property management including acquisition, utilization, and disposition. It describes the different modes of acquiring government property such as purchase, construction, transfer, donation. It provides details on topics like recording assets, inventory taking, relief from accountability for lost property, and disposal of unserviceable property. The document is a comprehensive reference on policies and procedures for managing government assets.
Local Government Taxation In The PhilippinesJOHNY NATAD
Local governments in the Philippines have taxation powers to generate revenue. The document discusses the history and definition of taxation, as well as the current Philippine tax system which divides taxes between national and local governments. Local government taxation is an important source of funds that allows local authorities to provide public services for their constituents.
This document is a memorandum submitted by the defendant's counsel in a civil case regarding ejectment. The plaintiff filed a complaint to eject the defendant from an apartment the defendant had been leasing. The defendant argues that the plaintiff has no cause of action because the lease contract presented by the plaintiff is fictitious. Additionally, the defendant asserts that the plaintiff's action is barred by the one-year statute of limitations for unlawful detainer cases. Finally, the defendant claims the complaint should be dismissed for lack of a proper certification against forum shopping. The defendant requests that the court dismiss the plaintiff's complaint.
This document is a special power of attorney that appoints an attorney-in-fact to represent an individual in applying for and securing a housing loan from the Home Development Mutual Fund. It authorizes the attorney-in-fact to apply for the loan on behalf of the individual, sign promissory notes and other documents, and receive the loan proceeds. The document was signed by the principal and instrumental witnesses and notarized.
This document provides an overview and analysis of compliance with Republic Act 9003 (Ecological Solid Waste Management Act of 2000) in Barangay Central Signal Village Zones 3&5 in Taguig City, Philippines. It begins with background information on RA 9003 and a profile of the barangay. It then describes the objectives, procedures, tools, and survey used to assess compliance. Key findings include that residents are aware of waste policies but bins are lacking, and waterways remain dirty despite cleanups. Recommendations include joining community cleanups, adding more bins, and intensifying penalties for violations.
This document summarizes the key points of a study about parents' reactions to the implementation of the K-12 education program in the Philippines. The study aims to understand parents' sources of information about K-12, their positive and negative perceptions of the program's rationale and impact on students' welfare, and any problems they foresee. The study is focused on parents of 7th grade students at Sta. Maria High School in Iriga City and will provide insights for students, teachers, administrators and policymakers.
This document contains information about a teacher's experiences in different settings, including personally, in the classroom, and in the community.
The first section describes a personal assessment where the teacher rates themselves on various attributes. It also includes observations of other teachers. The second section involves the teacher indicating their philosophy of education based on various statements. The third section describes a teacher's class schedule and observations of a school setting. The fourth section involves the teacher conducting an appraisal of a community and interviewing a school teacher about community involvement.
The document examines a teacher's experiences from different perspectives to help inform their development. It touches on personal qualities, teaching philosophy, classroom realities, and the teacher's role in the community.
This document appoints Mary Grace C. Jabonete as Francis Oliver A. Jabonete's attorney-in-fact. It grants her the power to claim and receive Francis's retirement fund from AMOSUP, sign any necessary documents, and cash any checks from the fund's depository bank. Francis ratifies and confirms all actions Mary Grace takes under this special power of attorney.
This document provides a project plan for a software project called "FootStep" that aims to track objects during transportation. The plan outlines the project goals of assisting courier services to notify customers about shipment statuses. It describes the organizational structure including roles and a project schedule with milestones. Requirements analysis was conducted through scenarios, data modeling, use cases and other techniques. The software design section covers the architectural design and component design. Risk management details the process used to identify, analyze, evaluate and treat risks.
Case study brgy. inocencio ppt. final reportuaine perido
The document summarizes the solid waste management pilot project being implemented in Barangay Inocencio, Trece Martires City, Cavite, Philippines. It outlines the objectives of determining residents' attitudes towards the project and increasing awareness. It then details the various activities carried out in support of the project, including seminars, cleanups, educational campaigns, and ordinances. It concludes by noting that while the project aims to reduce waste over 10 years, the allocated budget of 800,000 pesos may not be enough to fully fund and support the project throughout this period.
This document discusses certification of death and guidelines around end of life care. It defines death, provides legal definitions, and outlines Gordon's classification of deaths. It describes tests to certify death, such as circulation and respiration stoppage tests. It discusses death certificates, the duties of doctors in certifying death, and special circumstances around organ donation and withholding life support. It summarizes Supreme Court of India rulings on withholding life support and provides guidelines from ISCCM on limiting life-prolonging interventions and providing palliative care.
Top 10 resident interview questions with answerskidwellbrandon75
In this file, you can ref interview materials for resident such as, resident situational interview, resident behavioral interview, resident phone interview, resident interview thank you letter, resident interview tips …
The document defines what a letter is and discusses its typical parts and structure. It explains that a letter is a written message containing information sent from one party to another. The standard parts of a letter are the heading, greeting, body, closing, and signature. It then provides examples of different types of letters, such as thank you letters, apology letters, and invitation letters. The document aims to teach about the basic components and format of a letter.
The document discusses the products and services offered by Development Credit Bank Ltd. to its customers in India. It provides an overview of the various account services, savings services, credit facilities, endowment facilities, and other services such as EFT, phone/email banking, debit cards, money transmittal, and cash chests. It also discusses the bank's branches across various Indian states and union territories, as well as its history originating from cooperative bank mergers in the 1930s and its transformation into a scheduled commercial bank in 1995.
This document provides an economic survey of the San Isidro Labrador Consumer Cooperative, including general information, strategic operational studies, and organizational structure. The cooperative plans to serve 150 members in its first year, growing to 200 and 300 members in subsequent years. It will initially focus on consumer operations before expanding to lending and additional services. The cooperative's initial operating capital is PHP32,400 and it projects revenues of PHP250,000, PHP300,000, and PHP350,000 in the first three years. It outlines capitalization strategies, necessary skills and training for staff and members, and the roles and responsibilities of board committees.
Medical certification of cause of deathchetan samra
This document provides information and guidelines for certifying causes of death. It defines death, discusses the importance of accurate death certification, and provides examples of properly completed cause of death statements. Key points include that the cause of death statement should clearly indicate the direct cause as well as underlying conditions, avoid non-specific terms like "natural causes", and include relevant medical history like smoking even in Part II. Certifiers should be aware of reporting requirements and complete all sections of the certificate accurately.
This document describes a project to automate birth and death registration information in Bangladesh. The project aims to ensure 100% accurate registration and preserve citizens' right to their birth and death information. It will provide a reliable online system for obtaining birth and death certificates. The project involves identifying stakeholders, eliciting requirements, and developing database, entity relationship and use case models to design a web-based registration system with modules for data entry, user registration and searching. Future prospects include implementing upgraded features and realizing the system in practice.
Medical certification of the cause of deathSanjeev Kumar
The document discusses medical certification of cause of death in India. It provides background on the Registration of Births and Deaths Act of 1969 which made registration of all births and deaths in India compulsory. It describes the process of reporting and registering a death, including filling out the death reporting form and the medical certification of cause of death (MCCD) form. It notes challenges with death registration in India like underreporting of deaths and lack of certified causes of death. Initiatives are needed to improve coordination, training, monitoring, and demand for vital statistics.
This document summarizes the Registration of Births and Deaths Act, 1969 in India. The key points are:
1) It provides for uniform registration of births and deaths across India and mandates the compulsory reporting and registration of all births and deaths within 21 days.
2) State governments are responsible for implementing the Act according to model rules provided by the central government.
3) It aims to improve the civil registration system and make birth/death certificates available as legal proof for various purposes. Accurate vital statistics can also help plan health and development programs.
4) However, low priority, lack of coordination and awareness remain challenges to effective implementation of the registration system.
This document is an undergraduate thesis that examines the impact of television violence on children's behavior in Brgy. Ligaya, Gabaldon, Nueva Ecija, Philippines. It begins with an introduction that discusses the issues of television violence and its effects on youth behavior. It then presents the statement of the problem, conceptual framework, research paradigm, hypotheses, scope and limitations of the study, significance of the study, definition of terms, and a review of related literature and studies both foreign and local. The methodology section describes the descriptive research method and data collection process using questionnaires, checklists and interviews. Finally, the presentation, analysis and interpretation of data section includes tables showing the profile of respondents and their responses regarding television
This document contains a request from a Mindanao State University student named Aladin Awa to several officials and stakeholders seeking permission and validation for a research study. The study aims to assess the economic status and solid waste management practices of local market vendors in Barangay Poblacion Public Market, Columbio Sultan Kudarat. Aladin is asking the barangay captain for permission to survey 116 residents, the campus registrar to validate his questionnaire, the BSED chairperson and dean to also validate the questionnaire, and provides them the questionnaire and rating tool for evaluation.
This proposal discusses solid waste management in three key areas:
1) It defines solid waste and discusses its sources and impacts. Improper management poses risks like bacterial contamination, toxic contamination, and air pollution.
2) It outlines objectives to improve solid waste management including achieving 90% waste collection efficiency within 30 months through monitoring, coordination, and facilitating improved practices.
3) It discusses several solid waste management methods like recycling, composting, and sanitary landfilling and their environmental benefits compared to open dumping and burning. The proposal is presented to a professor and seeks to improve local solid waste management over three years.
SOLID WASTE MANAGEMENT PROJECT at KALUTHARA(KALUTHARA URBAN COUNCIL)
A presentation Done by the 1st Year Students (Group 2) of the Department of Forestry and Environmental Sciences, University of Sri Jayewardenepura for the Environmental Chemistry Assignment..
The document is a questionnaire given to students to understand factors affecting mathematics performance. It asks students to rate themselves on interest in math, study habits, and extracurricular activities. It also asks students to rate their math teachers on personality traits, teaching skills, and use of instructional materials. The questionnaire uses a 5-point scale and collects both qualitative and quantitative data from students.
Checklists of property documents that you need to hand over to the buyer befo...TBPL Builders
There is a lot of document verification processes needed for selling flats or apartments. To know more about the Documents that you need to hand over to the buyer before you sell your house, visit: https://www.tbpl.in/property-documents-checklists/
The document discusses the registration of sale deeds for immovable property in India. It notes that section 17 of the Registration Act requires the registration of any sale agreement valued at 100 rupees or more. This makes registration necessary for a valid sale. Registration validates the interest created by the deed but does not create interest itself. The document also outlines the advantages of registration, steps to register a deed, required documents, and key terms related to sale deeds like stamp duty and possession letters.
A token receipt document records the receipt of a token payment from Mr./Mrs. [Purchaser name] for property [House/Flat/Plot No.] measuring [size] situated at [location]. The token payment of [amount] was received in [cash/cheque/pay order] as partial payment towards the total sale consideration of [amount]. However, the deal will only be finalized after verification of ownership documents by relevant authorities, and if the purchaser fails to complete the transaction, the seller can forfeit the token money. The balance payment of [amount] is to be paid by the purchaser on or before [date].
This document is a sales confirmation order (SCO) from Turkont BET.ENS.SAN.TIC.LTD, a Turkish petroleum products company, offering to sell various oil and gas products to buyers. It lists prices and quantities available for products including aviation kerosene, gasoil, mazut, and crude oil. It outlines a non-negotiable procedure for buyers to issue a purchase order, sign a contract, provide bank guarantees for payment, take delivery of products, and make payments upon arrival and inspection of cargo. Required documents from buyers include an irrevocable corporate purchase order signed by the buyer's chairman with passport and company profile.
GJEPC Procedure On an average more than 3000 KP Certificates per year are iss...Dr Lendy Spires
1) Over 3000 KP certificates are issued annually for rough diamond exports from India, following verification of application details against invoice details.
2) The application and invoice must contain self-declarations that the diamonds are not conflict diamonds.
3) After verification, a KP certificate is issued with an original, photocopies, and detachable import confirmation slip and security slip. The original is given to the exporter.
Terms of reference CLPE auction Nº3 - 2021ProColombia
1) The document outlines the terms of reference for auction CLPE 03-2021, which aims to promote long-term electricity generation contracts through a competitive bidding process.
2) Interested parties can register to participate as buyers or sellers between August 17-27, and must submit prequalification documents by September 6 to meet technical, financial, and legal requirements.
3) Prequalified participants will submit binding offers by September 29. Contracts will be awarded based on competition criteria and price caps, with the goal of meeting the target demand for electricity. Winning bidders must then sign electricity supply contracts and post compliance guarantees.
1. The document outlines the standard operating procedure for possession of movable retail products, including guidelines for issuing, repossessing, recalling, and storing repossession kits.
2. The process involves approving repossession requests, issuing repossession kits, repossessing assets, parking assets in empaneled yards, and handling unutilized or lost kits.
3. Key steps include verifying eligibility, notifying customers, filling out kits, coordinating with police and yards, and documenting the process. Approvals from managers are needed for certain deviations from standard procedures.
This document provides information and standard terms for a Contract of Purchase and Sale for real estate. It begins with copyright information for the form.
Section 1 provides 3 sentences on recommended procedures for completing the sale to ensure the seller receives funds on the agreed upon completion date. It advises the buyer to pay funds and sign documents at least 2 days before completion, and the seller to return signed documents by the morning before completion.
Section 2 notes the real estate brokerage must hold deposits from the transaction as a stakeholder according to the Real Estate Services Act, and cannot release the funds without written agreement from both parties.
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The document lists 10 legal documents that are essential for buying a flat in India: 1) Sale Deed, 2) Mother Deed, 3) Building Approval Plan, 4) Occupancy Certificate, 5) Commencement Certificate, 6) Khata Certificate, 7) Encumbrance Certificate, 8) Completion Certificate, 9) No Objection Certificate, and 10) Tax Receipts. It provides details on what each document is and why it is important for validating a property purchase and ownership.
SOP offline auctions, offline bids, private treaties for movable assetsQWDeveloper
This document outlines the standard operating procedure for conducting offline auctions, bids, and private treaties for movable assets. It details a 14-step process for disposal of assets after possession. Key steps include obtaining floor price approval, generating offline bids, conducting auction/bidding, obtaining necessary approvals, accepting payment, releasing assets, updating records, and sending required notices. Deviations from the process may be allowed in certain cases with proper approvals. Guidelines specify empaneling auction vendors if used, providing minimum 3 days for asset inspection, and only issuing delivery orders after full payment clearance.
The document outlines the process for residential free patent applications in the Philippines, which involves lot identification, verification of the applicant's claim, field verification, and records verification. It describes the steps in detail, including establishing parcel boundaries, verifying occupancy and ownership, ensuring land qualifications, and multiple reviews. Residential free patents are available for residential lands up to certain area limits depending on location, and have qualifications for Filipino citizenship and long-term occupancy.
Snowbirding 101 Ep 03: 1031 exchange informationBill Butler
The document provides guidance on using a vacation home or residential property in a 1031 exchange. It summarizes Revenue Procedure 2008-16, which created a safe harbor for treating such properties as investment properties for 1031 exchange purposes if certain ownership and use requirements are met. Specifically, the relinquished property must be owned for 24 months prior to the exchange and the replacement property must be owned for 24 months after the exchange. Additionally, the property must be rented at fair market rates for at least 14 days within each of the two 12-month periods constituting the 24-month qualifying use period. Personal use of the property cannot exceed 14 days or 10% of the rental period within each 12-month period. The Procedure provides a safe
The document outlines the documents required to register a Hindu Undivided Family (HUF) for Value Added Tax (VAT) in Delhi. These include a cancelled cheque, Form D-VAT 04 submitted online with authorized signatory photographs, Form 1 if Central Sales Tax registration is also required, authorization letter for the authorized signatory or Karta, PAN of HUF, rent agreement if premises are rented, electricity/water bill, PAN and address proof of Karta, PAN and address proof of authorized signatory if not the Karta, and notes on signing and submitting documents and the registration process.
This document outlines an international sales contract between a seller and buyer. It specifies the goods being sold, contract price, delivery terms, payment conditions, and dispute resolution process. The contract uses an ICC (International Chamber of Commerce) template to define the specific terms of the sale, and states that the ICC General Conditions of Sale for Manufactured Goods Intended for Resale will also apply. Additional documentation requirements are specified, such as certificates of origin, packing lists, commercial invoices, and declarations regarding child labor, wood packing materials, and country of origin.
This document provides guidelines on the auction of goods stored in customs warehouses in Kilindini, Kenya. It outlines the process for: 1) Receiving goods into the warehouse from various sources; 2) Shortlisting goods for auction based on time spent in the warehouse; 3) Preparing an auction list by valuing and inspecting goods; and 4) Conducting the auction sale according to customs regulations and withdrawing any goods claimed by importers before the sale. The overall aim is to auction goods not cleared from customs warehouses within the required time limits.
Condominium property law part 2 - Creation of a condominium propertyAjithaa Edirimane
One of the series of lectures of the Post Attorney Diploma in Conveyancing and Real Property Rights conducted by the Institute of Advanced Legal Studies affiliated to the Sri Lanka Law College (2019 - 2020)
1. The document outlines procedures and terms of payment for spot purchases and annual purchases of oil via tank-to-vessel, pipeline-to-vessel, and vessel-to-vessel transfers.
2. For spot purchases, the seller provides documents to verify quantity and quality, then the buyer pays for the first lift via bank transfer and receives authorization for subsequent lifts.
3. For annual purchases, the parties sign a one-year contract with options to extend. The seller provides periodic quality documents and the buyer provides a revolving letter of credit to cover monthly purchases.
The document summarizes the revised Citizen's Charter of the Revenue (Registration and Stamps) Department of Andhra Pradesh.
Key points include:
1) The vision, mission and objectives of the department in providing transparent, speedy registration services.
2) Service standards for 22 main services across sub-registrar, district registrar and commissioner offices, including timeframes and penalties.
3) Grievance redress mechanisms for issues at different office levels.
4) Stakeholders the department engages with and responsibility centers.
5) Expectations from service recipients for different services like document registration and issuance of certificates.
6) Plans to next review the Citizen's
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Checklist for transfer of property
1. "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 Buyer
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
applicable to the taxable transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued
by the Assessor's Office, if applicable
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. Other requirements, applicable
Special Power of Attorney, if the person signing on the document is not the owner as appearing in the Title
Certification of the Phil. Consulate, if document is executed abroad
Location plan/vicinity map if zonal value cannot readily be determined from the documents submitted
Such Other requirements as may be required by law/rulings/regulations/other issuances
d. ADDITIONAL REQUIREMENTS for Ante dated Sales
a. Certified True Copy of the Deed of Sale/Assignment/Exchange issued by the Clerk of Court of the City or Municipality where the Notary
Public is registered or from the Regional Trial Court of Office of the Executive Judge of the City or Municipality where the
Notary Public is registered or from the National Archives Office
b. Such Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A"
IMPORTANT: 1. Processing of transaction commence only upon submission of COMPLETE DOCUMENTS.
2. In all instances wherein xerox or photocopies are submitted, the original must be presented for authentication.
a. MANDATORY REQUIREMENTS (Taxable/Exempt)
TIN of Seller and Buyer
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
applicable to the taxable transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued
by the Assessor's Office, if applicable
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. Other requirements, applicable
Special Power of Attorney, if the person signing on the document is not owner as appearing in the Title
Certification of the Phil. Consulate, if document is executed abroad
Location plan/vicinity map if zonal value cannot readily be determined from the documents submitted
Such Other requirements as may be required by law/rulings/regulations/other issuances
d. ADDITIONAL REQUIREMENTS for Ante dated Sales
a. Certified True Copy of the Deed of Sale/Assignment/Exchange issued by the Clerk of Court of the City or Municipality where the Notary
Public is registered or from the Regional Trial Court of Office of the Executive Judge of the City or Municipality where the
Notary Public is registered or from the National Archives Office
b. Such Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
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
2. "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 Buyer
Notarized Deed of Consolidation, if any, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
relevant to the date of transaction
Sheriff's Certificate of Sale or Final Order of the Court confirming the Sale
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued
by the Assessor's Office, if applicable
Official Receipt/Deposit Slip and duly validated return as proof of payment
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A-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 Buyer
Notarized Deed of Consolidation, if any, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
relevant to the date of transaction
Sheriff's Certificate of Sale or Final Order of the Court confirming the Sale
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued
by the Assessor's Office, if applicable
Official Receipt/Deposit Slip and duly validated return as proof of payment
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
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 PROPERTYON FORECLOSURE SALE OF REAL PROPERTYON FORECLOSURE SALE OF REAL PROPERTYON 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 PROPERTYON FORECLOSURE SALE OF REAL PROPERTYON FORECLOSURE SALE OF REAL PROPERTYON FORECLOSURE SALE OF REAL PROPERTY
NAME OF TAXPAYER ONETT OFFICER
3. "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 Seller
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
applicable to the taxable transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued
by the Assessor's Office, if applicable
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; For sale of ordinary assets subject to expanded withholding tax by real estate dealer
Seller's latest certificate of registration with HLURB, HUDCC and the latest License to Sell, if habitually
engaged in real estate business, applicable to the project that covers the property sold
Copy of the Contract To Sell and ORs of Payment in case of installment sales
c. Other requirements, applicable
Special Power of Attorney, if the person signing on the document is not the owner as appearing in the Title
Certification of the Phil. Consulate, if document is executed abroad
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative
if tax exempt
Location plan/vicinity map if zonal value cannot readily be determined from the documents submitted
Such other requirements as may be required by law/rulings/regulations/other issuances
d. ADDITIONAL REQUIREMENTS for Ante dated Sales
a. Certified True Copy of the Deed of Sale/Assignment/Exchange issued by the Clerk of Court of the City or Municipality where the Notary
Public is registered or from the Regional Trial Court of Office of the Executive Judge of the City or Municipality where the
Notary Public is registered or from the National Archives Office
b. Such Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Original - Attach to Docket
Duplicate - 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 Seller
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
applicable to the taxable transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued
by the Assessor's Office, if applicable
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; For sale of ordinary assets subject to expanded withholding tax by real estate dealer
Seller's latest certificate of registration with HLURB, HUDCC and the latest License to Sell, if habitually
engaged in real estate business, applicable to the project that covers the property sold
Copy of the Contract To Sell and ORs of Payment in case of installment sales
c. Other requirements, applicable
Special Power of Attorney, if the person signing on the document is not the owner as appearing in the Title
Certification of the Phil. Consulate, if document is executed abroad
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative
if tax exempt
Location plan/vicinity map if zonal value cannot readily be determined from the documents submitted
Such other requirements as may be required by law/rulings/regulations/other issuances
d. ADDITIONAL REQUIREMENTS for Ante dated Sales
a. Certified True Copy of the Deed of Sale/Assignment/Exchange issued by the Clerk of Court of the City or Municipality where the Notary
Public is registered or from the Regional Trial Court of Office of the Executive Judge of the City or Municipality where the
Notary Public is registered or from the National Archives Office
b. Such Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Original - Attach to Docket
Duplicate - 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
4. "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 project
Certified Duplicate Original of the Deed of Sale to the Community Association
Certified True Copy of the Articles of Incorporation of the Community Association
Masterlist of Qualified Beneficiaries
Certified True Copy of TCT/OCT and Latest Tax Dec.of the Property/ies Sold to the Community Association
Location Plan of the Lot Sold to the Community Association
Official Receipt/Deposit Slip and duly validated return as proof of payment of Docs. Stamp
b. Requirements for Transfer from CMP Association to Qualified Beneficiary/ies
b.1 Deed of partition/Certificate of award/ any other similar document
b.2 Proof that the transferee is qualified beneficiary based on documents submitted to the RDO by the CMP
association as enumerated above
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 taxpayer
Distribution: 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 project
Certified Duplicate Original of the Deed of Sale to the Community Association
Certified True Copy of the Articles of Incorporation of the Community Association
Masterlist of Qualified Beneficiaries
Certified True Copy of TCT/OCT and Latest Tax Dec.of the Property/ies Sold to the Community Association
Location Plan of the Lot Sold to the Community Association
Official Receipt/Deposit Slip and duly validated return as proof of payment of Docs. Stamp
b. Requirements for Transfer from CMP Association to Qualified Beneficiary/ies
b.1 Deed of partition/Certificate of award/ any other similar document
b.2 Proof that the transferee is qualified beneficiary based on documents submitted to the RDO by the CMP
association as enumerated above
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 taxpayer
Distribution: 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
5. "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 Buyer
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
relevant to the date of transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Official Receipt/Deposit Slip and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicable
a. Within thirty (30) days from the date of sale, exchange or disposition of principal residence
Duly Sworn Letter of Intent
Escrow Agreement duly signed by Revenue District Officer, Bank Representative and Taxpayer
b. Within thirty (30) days from the lapse of the 18-month period taxpayer shall submit to RDO concerned the
following documents:
Sworn statement as to the amount utilized at the end of the eighteen (18) month period in acquiring a new residence
whether by purchase or construction.
c. Original copy of the Deed of Absolute Sale covering the purchase of his new residence if acquired by purchase
d. If new residence is acquired through construction present the following:
* Certified statement from his architect or engineer, or both showing the cost of materials and labor utilized at the
end of the 18-month period
* Building Permit issued by the Office of the Building Official of the City or Municipality where his new principal
residence shall be constructed
e. Such Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A-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 Buyer
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
relevant to the date of transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Official Receipt/Deposit Slip and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicable
a. Within thirty (30) days from the date of sale, exchange or disposition of principal residence
Duly Sworn Letter of Intent
Escrow Agreement duly signed by Revenue District Officer, Bank Representative and Taxpayer
b. Within thirty (30) days from the lapse of the 18-month period taxpayer shall submit to RDO concerned the
following documents:
Sworn statement as to the amount utilized at the end of the eighteen (18) month period in acquiring a new residence
whether by purchase or construction.
c. Original copy of the Deed of Absolute Sale covering the purchase of his new residence if acquired by purchase
d. If new residence is acquired through construction present the following:
* Certified statement from his architect or engineer, or both showing the cost of materials and labor utilized at the
end of the 18-month period
* Building Permit issued by the Office of the Building Official of the City or Municipality where his new principal
residence shall be constructed
e. Such Other requirements as may be required by law/rulings/regulations/other issuances
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
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
6. "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 Donors
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
applicable to the taxable transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True Copy of
Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued
by the Assessor's Office, if applicable
Proof that the donee is a qualified relative of the donor, if the donation is being taxed using the schedular rates
(e.g. Birth Certificate, Marriage Contract, Baptismal Certificate, affidavit of a third party)
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicable
1. For Personal Properties
Proof of valuation of shares of stock at the time of donation
a. For listed stocks - certification of the price index from the PSE/latest FMV published in newspapers at the time of the transaction
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation of the
book value per share
Certificate of Deposit/Investment/Indebtedness/Stocks for donated cash or securities
Certificate of Registration of motor vehicle, if any
2. Others
Special Power of Attorney, if the signatory on the document is not the owner as appearing in the Title
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized
representative if tax exempt
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 taxpayer
Distribution: 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 Donors
Notarized Deed of Donation
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
relevant to the date of transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True Copy of
Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued
by the Assessor's Office, if applicable
Proof that the donee is a qualified relative of the donor, if the donation is being taxed using the schedular rates
(e.g. Birth Certificate, Marriage Contract, Baptismal Certificate, affidavit of a third party)
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicable
1. For Personal Properties
Proof of valuation of shares of stock at the time of donation
a. For listed stocks - certification of the price index from the PSE/latest FMV published in newspapers at the time of the transaction
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation of the
book value per share
Certificate of Deposit/Investment/Indebtedness/Stocks for donated cash or securities
Certificate of Registration of motor vehicle, if any
2. Others
Special Power of Attorney, if the signatory on the document is not the owner as appearing in the Title
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized
representative if tax exempt
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 taxpayer
Distribution: 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
7. "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 ESTATE
Photocopy of the Death Certificate, subject to presentation of the original
Any of the following: a) Affidavit of Self Adjudication; b) Deed of Extra-Judicial Settlement of the Estate, if the estate had
been settled extrajudicially; c) Court order if settled judicially; d) Sworn Declaration of all properties of the Estate
Official 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 the
date of taxable transaction (date of death)
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certifified True Copy of Transfer
Certificate of Tittle (TCT), condominium Cetificate of Title (CCT), Original Certificate of Title (OCT)
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued by the Assessor's Office, if
applicable
For Personal Properties, if any
Certificate of Deposit/Investment/Indebtedness owned by the decedent and the surviving spouse duly signed by the Bank Manager
Certificate of Registration of Motor Vehicle together with official receipt/cost of acquisition for the purpose of applying the
20% annual depreciation rate
Proof of valuation of shares of stocks at the time of death:
a. For listed stocks - certification of the price index from the Philippine Stock Exchange/latest FMV published in newspapers
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation of the book value per share
Such Other requirements as may be required by law/rulings/regulations/other issuances
Notice of Death, if applicable
Statement duly certified by a CPA containing the itemized assets, deductions, and the amount of the tax due or still due,
if applicable
HEAD ONETT TEAM
DATE ISSUED Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
"Annex A-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 ESTATE
Photocopy of the Death Certificate, subject to presentation of the original
Any of the following: a) Affidavit of Self Adjudication; b) Deed of Extra-Judicial Settlement of the Estate, if the estate had
been settled extrajudicially; c) Court order if settled judicially; d) Sworn Declaration of all properties of the Estate
Official 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 the
date of taxable transaction (date of death)
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certifified True Copy of Transfer
Certificate of Tittle (TCT), condominium Cetificate of Title (CCT), Original Certificate of Title (OCT)
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued by the Assessor's Office, if
applicable
For Personal Properties, if any
Certificate of Deposit/Investment/Indebtedness owned by the decedent and the surviving spouse duly signed by the Bank Manager
Certificate of Registration of Motor Vehicle together with official receipt/cost of acquisition for the purpose of applying the
20% annual depreciation rate
Proof of valuation of shares of stocks at the time of death:
a. For listed stocks - certification of the price index from the Philippine Stock Exchange/latest FMV published in newspapers
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation of the book value per share
Such Other requirements as may be required by law/rulings/regulations/other issuances
Notice of Death, if applicable
Statement duly certified by a CPA containing the itemized assets, deductions, and the amount of the tax due or still due,
if applicable
HEAD ONETT TEAM
DATE ISSUED Telephone No: ____________________
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
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
8. "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 Expenses
Official Receipts and/or invoices of claimed Judicial Expenses
C. Claims Against the Estate
IF UNPAID OBLIGATION AROSE FROM AN ORDINARY PURCHASE
OF GOODS OR SERVICE:
1. Documents evidencing purchase of goods or service
a. sales invoice/delivery receipt evidencing sale of goods to the decedent, in case of loan for purchase of goods
b. duly executed contract evidencing the service agreed to be rendered as duly executed signed by the
decedent and creditor, if the obligation is for purchase of service
2. Duly notarized certification from the creditor as to the unpaid balance of the debt
3. Proof of financial capacity of the creditor to lend the amount
a. certified true copy of balance sheet of creditor as of the time when loan was granted as well as audited
balance sheet with a detailed schedule of its receivable showing the unpaid balance of the decedent-debtor
b. In case the creditor is a relative of the decedent or an individual who is no longer required to file ITR with the BIR,
a duly notarized declaration by the creditor of his capacity to lend at the time when the loan was granted
without prejudice to verification that may be made by the BIR to substantiate such declaration
IN CASE OF ADVANCES MADE BY INDIVIDUALS OR CORPORATION TO THE DECEASED:
1. Copies of vouchers, cancelled checks or other documents evidencing the advances
2. A certified true copy of the latest balance sheet of the corporation or duly notarized certification from the individual
creditor of his financial capacity to make such advances without prejudice to the audit that may be conducted
by the BIR in substantiating the claims against the estate of the deceased.
IN CASE OF CONTRACT OF LOAN
1. Duly notarized debt instrument such as promissory note or contract of loan
executed by the decedent-debtor and creditor at the time the indebtedness was
incurred
2. A statement under oath executed by the administrator of the estate showing
the disposition of the proceeds of the loan if said loan was contracted within 3 years
prior to the death of the decedent.
3. If the loan was used for investment or for purchase of an asset, a certification from
an independent CPA that asset purchased or investment was included in the gross estate
of the decedent.
4. Other documents or evidences relevant to the grant of the loan such as real estate or chattel mortgage,
a copy of certificate of title to show annotations thereof.
5. Certification under oath by the creditor as to the exact balance of the liability, including interest as of the time
of the death. If the creditor is a corporation, the sworn certification should be signed by the President,
Vice-President, or other principal officer of the corporation
In case the creditor is a bank, the certificate shall be executed by the branch manager of the branch which
monitors and manages the loan of the decedent debtor.
WHERE THE SETTLEMENT IS MADE THRU THE COURT IN A TESTATE OR INTESTATE
PROCEEDING
Any document evidencing claims against the estate, and the Court Order approving the said claims, if already issued.
D. Claims Against Insolvent Persons
Copy of insolvency proceedings/SEC certification on dissolved corporation (where the value of the decedent's
interest is included as part of the gross estate)
E. Unpaid Mortgages
Document evidencing the unpaid mortgage (where the value of the decedent's interest is included as part
of the gross estate)
CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)
ESTATE TAXESTATE TAX
(More on back page)
9. "Annex A-6.1"
F. Losses
Proof of Claimed Losses for losses incurred during the settlement of the estate
and incurred prior to date of payment
G. Taxes
Proof of unpaid taxes which have accrued prior to the death of the decedent.
H. Property Previously Taxed (Vanishing Deductions)
Copy of the duly bank validated estate/donor's tax return and proof of payment of the tax on previous
transmission/transfer
I. Transfers for Public Use
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized
representative for claimed "Transfer for Public Purpose", if any
Proof of transfer or any document which serves as proof of transfer for public purpose
J. Family Home
Certification of the Barangay Captain as to the domicile of the decedent at the time of his death
K. Medical Expenses
Official Receipts and/or invoices of claimed Medical Expenses
L. Amount received by heirs under RA No. 4917
Proof of payment made by the employer for the benefit of the employee-decedent
III. Proof of Claimed Tax Credit
Proof of payment of taxes made to the foreign country
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 taxpayer
Distribution: Original - Attach to Docket
Duplicate - Taxpayer's Copy
(back page)
DATE RECEIVED
NAME OF TAXPAYER ONETT OFFICER
10. "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 BIR
Photocopy of stock certificate
Proof 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 applicable
1. For claiming expenses of sale
Proof of claimed deductions such as official receipts and/ invoices
2. For unlisted stocks
Audited Financial Statements of the issuing corporation nearest the transaction date
3. For listed shares
Price published in newspapers on the transaction date
4. Others
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his
authorized representative, if tax exempt
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 taxpayer
Distribution: 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 BIR
Photocopy of stock certificate
Proof 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 applicable
1. For claiming expenses of sale
Proof of claimed deductions such as official receipts and/ invoices
2. For unlisted stocks
Audited Financial Statements of the issuing corporation nearest the transaction date
3. For listed shares
Price published in newspapers on the transaction date
4. Others
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his
authorized representative, if tax exempt
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 taxpayer
Distribution: 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
11. "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. 7279
TIN of Seller and Buyer
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
applicable to the taxable transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
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 project
Approved HLURB Subdivision Plans & Preliminary and Location Clearance
Certification from HLURB that the taxpayer is engaged in socialized housing
Certification from HLURB that the sale of the socialized housing unit to qualified beneficiaries shall in no case
exceed the maximum amount of P150,000.00/P180,000.00 price ceiling
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 taxpayer
Distribution: 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. 7279
TIN of Seller and Buyer
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
applicable to the taxable transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
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 project
Approved HLURB Subdivision Plans & Preliminary and Location Clearance
Certification from HLURB that the taxpayer is engaged in socialized housing
Certification from HLURB that the sale of the socialized housing unit to qualified beneficiaries shall in no case
exceed the maximum amount of P150,000.00/P180,000.00 price ceiling
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 taxpayer
Distribution: 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 OF
REAL 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 OF
REAL 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
12. "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 REVIEW
1. CAPITAL GAINS TAX
TAX DUE
Legal basis: Sections 24(D)(1), 25(A)(3) & 27(D)(5)
P x 6.0% P P
(Tax Base)
LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------
CGT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT -------------------------------------------------------------------------- P P
2. DOCUMENTARY STAMP TAX
TAX DUE
Legal basis: Section 196 (CTRP) NIRC
P x P15.00 for every P1,000.00 or a fraction thereof P P
(Tax Base)
LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------
DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST -------------------------------------------------------------------------- P P
TOTAL AMOUNT OF Nos. 1 & 2 -----------------------------------------------------------------------------P P
Remarks:
To be accomplished by ONETT Team. Payment Verified by: To be accomplished upon review.
Computed by: Reviewed by:
ONETT Officer ONETT Member/ Collection Section Chief, Assessment Div.
(Signature Over Printed Name) (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 SHEET
CAPITAL 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:
13. "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 PROPERTIES
Shares of Stocks
P P P P
TOTAL P P P P
See back page for Schedule 1 and 2
COMPUTATION DETAILS: PER AUDIT PER REVIEW
CAPITAL GAINS TAX
Taxable Base - Selling Price / Foreclosure Sale ------------------------------------------------------------ P P
LESS: Cost and Other Allowable Expenses ------------------------------------------------------------
Net Capital Gain / (Loss) ---------------------------------------------------------------------------------------------
Tax Due on the Entire Transaction
(5% on the first 100,000; 10% over 100,000) (Cash Sale/Foreclosure Sale); or
Tax Due for this Payment Period
P P
LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------
CGT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT -------------------------------------------------------------------------- P P
DOCUMENTARY STAMP TAX
TAX DUE
Legal 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 P
Interest ( 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 SHEET
CAPITAL 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 Value
Selling 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:
14. 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 Cost
Acquisition Cost /
Share
No. of
Shares
Particulars
15. "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 PROPERTIES
SCHEDULE 2 - SHARES OF STOCKS
P
SCHEDULE 3 - OTHER ASSETS SCHEDULE 3
P
TOTAL P
COMPUTATION DETAILS: PER AUDIT PER REVIEW
GROSS GIFT (Sum of Totals from Schedule 1, 2, & 3) P P
Less Deductions:
NET GIFT
Add: Total Prior Net Gifts During the Calendar Year
TOTAL NET GIFTS
DONORS TAX DUE P P
Less: Tax Credits / Payments
Payment for Prior Gifts During the Calendar Year
Foreign Donor's Tax Paid
Tax Paid in Return Previously Filed, if this is an Amended Return
TAX PAYABLE P P
Add: 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
AREA
OCT/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 SHEET
DONORS 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:
16. "Annex B-3"
NAME OF TAXPAYER: Estate of TIN:
DATE OF DEATH:
NAME OF EXEC./ADMIN./HEIR: TIN:
ADDRESS: DUE DATE (ET):
PER REVIEW
PARTICULARS
REAL PROPERTIES (Schedule 1) P P P P
PERSONAL PROPERTIES (Sum of Sched. 2 & 3)
TAXABLE TRANSFERS (Schedule 4)
GROSS ESTATE P P P
LESS: DEDUCTIONS
FUNERAL EXPENSES P P
JUDICIAL EXPENSES
CLAIMS AGAINST THE ESTATE
CLAIMS AGAINST INSOLVENT PERSON
UNPAID MORTGAGES
TRANSFERS FOR PUBLIC USE
PROPERTY PREVIOUSLY TAXED (vanishing deduction)
OTHERS
TOTAL P P
FAMILY HOME
STANDARD DEDUCTION
MEDICAL EXPENSES
OTHERS
TOTAL DEDUCTIONS P P
NET ESTATE P P
Less: Share of Surviving Spouse - (Schedule A)
NET TAXABLE ESTATE P P
ESTATE TAX DUE P P
LESS: Tax Paid per Return, if a return was filed ----------------------------------------------------------------
TAX PAYABLE
--------------------------------------------------------------------------------------------------------------
P P
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 P
Less: Total Conjugal Deductions
Net 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 SHEET
ESTATE TAX
PER AUDIT
EXCLUSIVE
OR No. Tax Type Date of Payment
Reference:
17. DETAILS OF PROPERTY:
SCHEDULE 1 - REAL PROPERTIES
TOTAL P P
PERSONAL PROPERTIES
SCHEDULE 2 - SHARES OF STOCKS
TOTAL P P
SCHEDULE 3 - OTHER PERSONAL PROPERTIES
TOTAL P P
SCHEDULE 4 - TAXABLE TRANSFERS
TOTAL P P
Particulars
Particulars
Fair Market Value
Exclusive Conjugal / Communal
Exclusive Conjugal / Communal
CONJUGAL
Tax Declaration No.
(TD)
LOCATION CLASS.
OCT/TCT
CCT No. EXCLUSIVE
FMV whichever is higher
(FMV) per TD
Fair Market ValueZonal Value (ZV)
AREA
FMV per BIR
Name of Corp.
Fair Market Value
CONJUGAL EXCLUSIVE
Stock Cert. No.
Fair Market
Value
No. of
Shares
FMV whichever is higher
18. "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 REVIEW
EXPANDED WITHHOLDING TAX
TAX DUE
Legal 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 P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON EWT -------------------------------------------------------------------------- P P
DOCUMENTARY STAMP TAX
TAX DUE
Legal basis: Section 196 (CTRP) NIRC
P x P15.00 for every P1,000.00 or a fraction thereof P P
(Tax Base)
LESS: Tax Paid per Return, if a return was filed ------------------------------------------------------
DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge P
Interest ( 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
LOCATION
OCT/TCT
CCT No.
Tax
Declaration
No. (TD)
CLASS.
ZV/
sq. m.
OR No. Tax Type Date of Payment
Reference:
19. "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 REVENUE
RDO 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 REVENUE
RDO No. _____ - ____________________ RDO No. _____ - ____________________
ONETT Officer ONETT Officer
BUREAU OF INTERNAL REVENUE
RDO 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
20. Annex “D”
SWORN DECLARATION OF NO IMPROVEMENT ON REAL PROPERTY
In accordance with Revenue Memorandum Order No. __________ dated ____________, the parties
are executing this sworn statement under penalties of perjury, to attest to the truth of the declaration and for
the purpose of stating the true conditions of the property/ies described below that it/they/ has/have no
existing improvements whatsoever as of ___________________________ duly verified by them.
(date of sale/donation/death of decedent)
TCT No. Tax Declaration No. Classification Area FMV/TD
IN WITNESS WHEREOF, we have hereunto set our hands this _________ day of ___________
2002 in _____________.
_____________________________________
Signature over Printed Name of Transferee
We hereby authorize the Commissioner of Internal Revenue or his duly authorized representative to
verify the above information.
SUBSCRIBED AND SWORN to before me this ________ day of __________, in ______________.
_______________________________
Notary Public/Administering Officer
21. “Annex E”
TRANSMITTAL LIST OF ONETT DOCKETS
FOR THE MONTH OF _________________
RDO No. ____ - ____________________
Revenue Region No. ___ - ________________
CERTIFICATE AUTHORIZING
REGISTRATION (CAR)NAME OF TAXPAYER DATE ISSUED
(mm/dd/yyyy)
TAX
TYPE CAR NUMBER DATE
(mm/dd/yyyy)
Submitted by:
________________________
Head, ONETT Team
22. "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 K
RDO No. __________
Revenue Region No. __________
For the Month of ________________, ____________
23. "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 K
RDO No. __________
Revenue Region No. __________
For the Month of ________________, ____________
24. "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 Slip
CDR - Checklist of Documentary Requirements
CAR - Certificate Authorizing Registration
Date of
CAR
Date Received
by TP
ONETT RECORD BOOK
Revenue Region No. _____
RDO No. _____
For the Month of __________________, ______
ONETT Officer
Assigned
CDR* No.Name of Transferor / Transferee
SEQ
No.
CS*
No.
Date of
CS
CAR No.
25. "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 BOOK
RDO 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 TYPE
TRANSACTION
Address of
Transferor
26. "Annex I"
(mm/dd/yyyy)
* for computerized districts
CAR VERIFICATION LOGBOOK
LRA - RD - ___________________________
Date Name of Taxpayer
Taxpayer's
Representative
Total Amount
Paid
OR No.CAR No. RemarksTax Type
Telephone
No.
Address Date of OR
OCN No.*
(TCL2)
27. “Annex K”
REPORT OF CAR ISSUED ON
AVAILMENT OF SECTION 24(D) (2) OF 1997 NIRC
PER REVENUE MEMORANDUM CIRCULAR NO. 14 – 2001
(SALE OF PRINCIPAL RESIDENCE)
FOR THE MONTH OF _____________, ________
TO: Regional Director
Attention:Taxpayers Assistance Unit
CAR NO.
ISSUED
DATE
(mm/dd/yyyy)
NAME OF SELLER
(LASTNAME, FIRSTNAME, MI)
DATE OF SALE
(mm/dd/yyyy)
AMOUNT OF
DST PAID
AMOUNT IN
ESCROW
NAME OF BANK
TOTAL P P
NOTED/REVIEWED BY:
PREPARED BY: ________________________________ ____________________________
Head, ONETT Team REVENUE DISTRICT OFFICER
RDO No.: _________________
Rev. Region No. ____________
28. ONETT-ProcessFlow(Ver3-PRT)
04/04/03
START
ONETT
Member
Verifies TIN
is TP w/ TIN?
TSS
Issues TIN
Require-
ments
complete?
ONETT
Member
Checks
Requirements
presented
by TP and
signs CDR
ONETT Member
Computes tax
Head ONETT
Team
Approves CDR &
Computation
Sheet
ONETT Member
Assists TP in
Filling-up tax
forms
With
Payment?
ONETT Member
Requires TP to
pay the tax due
thru AAB/RCO/
DMT
ONETT
Member
Prepares
CAR/TCL
Head ONETT
Team
Signs/
approves
CAR/TCL
ONETT Member
Releases CAR &
TCL to TP upon
presentation
of CS YES
NO
YES
ONETT
Member
Requires TP
to complete
requirements
Consistency
in computa-
tion
Transaction
time
measured:
For those w/
complete
docs.
from
checking of
docs. to
receipt of
complete
docs.
Transaction time
measured:
From receipt of
complete docs.
to issuance of
CAR
ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART
NO
YES
NO
ONETT Member
Stamps “Received”
on Return/
photocopy
of validated return
w/ OR & complete
requirements.
Verifies against
TPs copies
TAXPAYER
.
Annex “L”
ONETT
Member
Issues CS
to TP
ONETT Member
Verifies
payment
Note: Payment
verification shall be
done before
release of CAR to
the TP.
Any
Issue?
Docket
NO
YES
ONETT
Member
Releases
orig
copy of
CDR
to TP
YES
NO
CARs issued
cover properties
outside
jurisdiction?
ONETT Member
Advises TP to proceed
to RDO where prop. Is
located for counter-
signature of RDO/Head
ONETT Team
Head ONETT
Team
Resolves
issues
Note: Day one (1)
starts the next
working day.
1
29. ONETT-ProcessFlow(Ver3-PRT)
04/04/03
Docket
CARs issued
covering properties
outside
jurisdiction?
YES
NO
ONETT Member
Receives from
DPS duplicate
returns w/
DLN & Attach
to docket
ONETT Member
Prepares
transmittal
sheet
ONETT Member
Forwards
transmittal sheet
with dockets to
Assessment Div.
for review
RDO
Approves
transmittal
sheet
Assessment Div.
Receives
dockets from
RDO
Assessment Div.
Reviews dockets &
conducts
Performance Audit to:
• Ensure quality
assessment
• Check compliance
with
existing guidelines &
procedures
For Mandatory
Review?
NO
YES
NO
With
Findings?
Regional Director
Approves OCS/
dockets and
forward dockets
to Administrative
Div. YES
END
Administrative
Division
Safekeeps docket
ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART
Head ONETT
Team
Sends/fax copy/ies
of CAR to
concerned RDO/s
and ISOS
Assessment Div.
Segregates
dockets
for selective
review
For Selective
Review?
YES
NO
Assessment Div.
Prepares transmittal
sheet & forwards
dockets to Admin.
Div. for safekeeping
A
C
Annex “L”
2
30. ONETT-ProcessFlow(Ver3-PRT)
04/04/03
With
additional
assessment?
NO
YES
B
Assessment Division
Prepares recommen-
dation & forward to
ROC through the
ROWC for decision
Regional ONETT
Working Committee
(ROWC)
Summarizes all
issues for resolution
Regional ONETT
Committee (ROC)
Acts on
recommendations/
Resolve issues
raised
ROC .
Forwards docket
to appropriate
office
Decision for
Implementation
by ROWC?
NO
YES
ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART
A
ROC .
Refers to ROWC for
implementation/
data gathering/
further verification
ROWC .
Implements
decision/ Gathers
data/ Conducts
verification
ROWC .
Submits report/
recommendation
for approval of
ROC
Annex “L”
3
31. ONETT-ProcessFlow(Ver3-PRT)
04/04/03
Assessment Div.
Prepares
PAN/FAN and
forwards to
Regional Dir. for
approval
B
Regional Director
Reviews/
approves/signs
PAN/FAN
Regional Director
Forwards docket
to Assessment
Division
Assessment Div.
Records & sends
PAN/FAN to
Administrative
Div. for mailing
Administrative Div.
Mails PAN/FAN to
concerned TP
NO
TP protested?
YES
Assessment Div.
Evaluates if
factual/legal
issue
Assessment Div.
Forwards to RDO
for collection
enforcement
Note: Follow existing
collection
enforcement
procedures
NO factual
issue?
YES
Legal Division
Resolves legal
issue
Legal Division
Forwards report
w/ docket to
Assessment Div.
ROWC
Verifies factual
issue
Assessment Div.
Evaluates/
Resolves issue
ROWC
Forwards report
w/ docket to
Assessment Div.
NO with
payment?
YES
Assessment Div.
Forwards docket
to Regional
Director
for appropriate
action/approval
C
Assessment Div.
Prepares BIR
Form 0605 for
approval of RD
Regional Director
Approves BIR
Form 0605
Assessment Div.
Requires TP to
pay thru
AAB/RCO/ DMT
Assessment Div.
Secures copy of TPs
proof of payment to be
attached to docket
ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART
Annex “L”
4
32. "Annex M"
Capital Gains Tax P
Expanded Withholding Tax
Documentary Stamp Tax
Donors Tax
Estate Tax
Shares of Stock Not Traded
Thru the Local Stock Exchange
TOTAL
Due: On or before the 10th day of the succeeding month
Submit to: Regional Director and Assessment Service
Submitted by:
Date:
TAX TYPE NO. OF CARs ISSUED AMOUNT
MONTHLY REPORT OF ONETT COLLECTION
RDO No. ____ - _____________________
For the Month of ________________, 20___
33. “Annex N”
Bureau of Internal Revenue
Revenue 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 paid
the correct amount of tax/es and not more than what is due the government
In view of this, our Office is in the process of confirming your tax payments relative to the
CGT/EWT/DST/DONOR’S TAX/ESTATE TAX RETURN/S of _____________________________________ which you or
(Name of Taxpayer)
your authorized representative filed last _________________, and for which Certificate/s Authorizing Registration (CAR)
No/s. ___________ dated ____________ was/were issued.
We have received as your tax payment/s the total amount of ____________________, inclusive of increments,
with details to wit:
Tax Type O. R. No. Date of O. R. Amount
__________________ __________________ __________________ __________________
__________________ __________________ __________________ __________________
__________________ __________________ __________________ __________________
TOTAL
If the above figures do not agree with your records, kindly fill in the blanks below and mail your reply directly to:
The Chief, Assessment Division, Revenue Region No. _____- _______________________, (Address of Revenue Region)
or you may visit our office or call tel. no/s. ____________ for further clarifications/ comments/ suggestions /complaints.
We are looking forward to be of better service to you. Thank you very much.
Very truly yours,
_______________________
Regional Director
---------------------------------------------------------------------DETACH HERE--------------------------------------------------------------------------
The Regional Director
Revenue Region No. ___
___________________
Attention: The Chief, Assessment Division
Gentlemen:
(Please check on the appropriate box)
I confirm payment of the above figures stated on your letter
I do not confirm payment
Remarks: __________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
Taxpayer: ___________________________
Address: ___________________________
Telephone No.:___________________________
34. “Annex O”
Survey-Questionnaire
Taxpayers Issued Clearance under the Pilot Implementation
ONETT Reengineered Process
For External Customer
Instruction: Please read carefully and check the corresponding boxes for your answer(s).
Name(Optional): _______________________________
Nature of transaction you are applying for clearance:
❐ Capital Gains Tax ❐ Estate Tax
❐ Expanded Withholding Tax ❐ Estate Tax with other related tax liabilities
❐ Donor's Tax
1. Documentary requirements
a) Do you think all the documentary requirements as per checklist, necessary for the issuance of the
tax clearance?
❐ Yes ❐ No
If no, what are these unnecessary documents and why?
_______________________________________________________________________________
_______________________________________________________________________________
b) How long did it take you to complete the documentary requirements?
❐ 1 day ❐ 4 - 5 days
❐ 2 - 3 days ❐ More than 5 days
2. Pre-processing at the BIR
a) How many times did you go to BIR before your application for clearance was accepted?
❐ Once ❐ 4 - 5 times
❐ 2 - 3 times ❐ More than 5 times
b) Were you given clear instructions when you apply for clearance?
❐ Yes ❐ No
If no, why? ______________________________________________________________________
______________________________________________________________________
3. Issuance of Clearance at the BIR
a) From the time of acceptance of your application and documentary requirements, how long did it
take for your clearance to be issued?
❐ 1 day ❐ 4 - 5 days
❐ 2 - 3 days ❐ More than 5 days
b) How would you rate the current procedures on issuance of clearance?
❐ Poor ❐ Very Satisfactory
❐ Needs Improvement ❐ Excellent
❐ Satisfactory
4. Comments and Suggestions
Please give suggestions which you believe will further improve the procedures and the service to
taxpayers on the issuance of clearance?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
THANK YOU VERY MUCH