TAX DECLARATION AS INDICIA OF OWNERSHIP

REQUISITES FOR JUDICIAL CONFIRMATION OF INCOMPLETE OR IMPERFECT TITLE

An applicant for land registration or judicial confirmation of incomplete or
imperfect title under Section 14(1) of Presidential Decree No. 1529 must prove the
following requisites: “(1) that the subject land forms part of the disposable and
alienable lands of the public domain, and (2) that [the applicant has] been in open,
continuous, exclusive and notorious possession and occupation of the same under
a bona fide claim of ownership since June 12, 1945, or earlier.” Concomitantly, the
burden to prove these requisites rests on the applicant. Canlas vs. Republic, 739
SCRA 404, G.R. No. 200894 November 10, 2014
TAX DECLARATION WHEN CONSIDERED AS CONCLUSIVE EVIDENCE OF OWNERSHIP
It is settled that tax declarations are not conclusive evidence of ownership. Other
evidence may be appreciated to determine actual possession and occupation.
Documentary evidence, such as tax declarations, when coupled with positive and
clear testimonies of the applicant and his or her witnesses, may be weighed in favor
of the applicant. Canlas vs. Republic, 739 SCRA 404, G.R. No. 200894 November 10,
2014
IMPRACTICABILITY ON SOLE RELIANCE ON TAX DECLARATIONS AND PAYMENTS AS
EVIDENCE OF OWNERSHIP
To solely rely on tax declarations and payment of realty taxes would mean that
petitioner’s possession of the land should be reckoned from 1949 or the year the
earliest tax declaration was made. Such interpretation is untenable and goes
beyond the text of Section 14(1) of Presidential Decree No. 1529. Moreover, as
shown in the records, petitioner, through her predecessors-in-interest, has been in
possession of the land since the early 1900s. Canlas vs. Republic, 739 SCRA 404,
G.R. No. 200894 November 10, 2014
A TAX DECLARATION BY ITSELF, IS NOT EVIDENCE OF OWNERSHIP OF A LAND. IT
MUST BE SUPPORTED BY OTHER PROOF TO CONSTITUTE OWNERSHIP
Settled is the rule that neither tax receipts nor declaration of ownership for
taxation purposes alone constitutes sufficient evidence of ownership or of the right
to possess realty. They must be supported by other effective proofs. Neither can
the survey plan or technical descriptions be considered in favor of the party, the
same being self-serving. (Rizal Cement Co., Inc. v. Villareal, 135 SCRA 15 [1985])
Rules on Tax Declaration and Tax Receipts, 782 SCRA 675, February 2, 2016
WHEN WILL TAX DECLARATIONS BECOME STRONG EVIDENCE OF OWNERSHIP
Tax declarations are incontrovertible evidence of ownership but they become
strong evidence of ownership if acquired by prescription when accompanied by
proof of actual possession of the property. (Viernes v. Agpaoa, 41 Phil. 286 [1920];
Republic v. Court of Appeals, 131 SCRA 532 [1984]; Ranola v. Court of Appeals, 322
SCRA 1 [2000]; Cequeña v. Bolante, 330 SCRA 216 [2000])
A TAX DECLARATION IN ITSELF IS NOT INDICIA OF OWNERSHIP. HOWEVER, THEY
ARE A GOOD INDICIA OF POSSESSION
Tax declarations in themselves do not vest absolute ownership of the property
upon the declarant, nor do declarations of ownership for taxation purposes
constitute adequate evidence of ownership or of the right to possess realty.
(Gapacan v. Omipet, 387 SCRA 383 [2002])
Although tax declarations or realty tax payment of property are not conclusive
evidence of ownership, nevertheless, they are good indicia of possession in the
concept of owner for no one in his right mind would be paying taxes for a property
that is not in his actual or at least constructive possession. They constitute at least
proof that the holder has a claim of title over the property. (Heirs of Anastacio
Fabela v. Court of Appeals, 362 SCRA 531 [2001]; Alcaraz v. Tangga-an, 401 SCRA
84 [2003]; Republic v. Hanover Worldwide Trading Corporation, 622 SCRA 730
[2010]; Republic v. Mendoza, 627 SCRA 443 [2010], Modesto v. Urbina, 633 SCRA
383 [2010]; Jarantilla, Jr. v. Jarantilla, 636 SCRA 299 [2010]; Republic v. Remman
Enterprises, Inc., 717 SCRA 171 [2014]; Canlas v. Republic, 739 SCRA 404 [2014];
Ibot v. Heirs of Francisco Tayco, 755 SCRA 75 [2015]) Rules on Tax Declaration and
Tax Receipts, 782 SCRA 675, February 2, 2016