Website: www.realttorney.com
E-mail: realttorney@gmail.com
CHECKLIST OF DOCUMENTARY
REQUIREMENTS
Sale of Real Property subject to Final Capital Gains Tax
A. At the BUREAU OF INTERNAL REVENUE
1) MANDATORY REQUIREMENTS
TIN of Seller and Buyer;
Notarized Deed of Absolute Sale/Document of Transfer;
Certified Electronic Copy of OCT, TCT or CCT from the Register of Deeds
Certified True Copy of the latest Tax Declaration for the Land and the
Improvement;
Certificate of No Improvement issued by the Assessors Office, if
applicable;
Acknowledgment Receipt of Full Payment signed by the Seller;
Applicable BIR Forms [Form 1706, 2000-OT, 1800 or 1801];
IDs of the Seller and Buyer; and
Previously issued Certificate Authorizing Registration (CAR) covering the
immediately preceding transfer, if was made on the year 2000 to present.
Page |2
Page |3
Original Owners Duplicate Copy of Land Title [in the name of the Buyer]
Copy of the Transfer Document Deed of Absolute Sale/Donation/
Assignment/Exchange/Extrajudicial Settlement of Estate
In case of Bank Foreclosure: Certificate of Sale, Affidavit of Consolidation or
Deed of Final Sale
Certificate Authorizing Registration (CAR) on Capital Gains Tax/Donors
Tax/Estate Tax
Real Property Tax Receipt updated (original copy of the receipt from the
Office of the Municipal Treasurer)
Transfer Tax Receipt (original receipt or certified copy from the Provincial
Treasurer)
Processing Fee (PhP 25.00)
2) OTHER REQUIREMENTS, if required
Partition Agreement;
Technical Description/Approved Plan/Sketch Plan;
Affidavit refers to one and the same property;
Affidavit of Non-Tenancy;
Affidavit of Adjoining owners;
Affidavit of Two (2) Disinterested Persons;
Affidavit of Publication;
Ocular Inspection Report
Cancellation of Mortgage
Estate Tax
F. At the BUREAU OF INTERNAL REVENUE
1) MANDATORY REQUIREMENTS
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 ExtraJudicial Settlement of Estate; 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; and
Office Address: 511 De Ocampo Street, Brgy. Poblacion 3, Indang, Cavite 4122
Landline: (046) 460-5558
Page |4
Office Address: 511 De Ocampo Street, Brgy. Poblacion 3, Indang, Cavite 4122
Landline: (046) 460-5558