Phase of Land Transfer
BIR Forms in Real Estate
BARRY PUALENGCO
https://barryf1.wordpress.com/
BIR Forms in Real Estate
These are the list of BIR forms used in Real Estate.
BIR Form No. 1904
Capital Gains Tax
Doc. Stamp Tax
Donor's Tax
Estate Tax
BIR Form No. 1606
Contents 1
BIR Form No. 1904
• Application for Registration for One-Time Taxpayer and
Persons Registering under E.O. 98
(Securing a TIN to be able to transact with any
Government Office)
Description:
This form is to be accomplished by one-time taxpayer
and persons registering and applying for a TIN (E.O. 98).
To be accomplished with the RDO having jurisdiction
over the place where property is located for one time
taxpayer; or place of residence for applicants under E.O.
98.
BIR Form No. 1904
Filing date:
• Before payment of any tax due/before
filing of return or before the issuance of
TIN under E.O.98.
BIR Form
No. 1904
BIR Form No. 1706
Final Capital Gains Tax for Onerous Transfer of Real
Property Classified as Capital Assets (Taxable and
Exempt)
Description:
Capital Gains Tax is a tax imposed on the gains
presumed to have been realized by the seller from the
sale, exchange, or other disposition of capital assets
located in the Philippines, including pacto de retro sales
and other forms of conditional sale.
BIR Form No. 1706
Documentary Requirements
1) One original copy and one photocopy of the Notarized
Deed of Sale or Exchange
2) Photocopy of the Transfer Certificate of Title; Original
Certificate of Title; or Condominium Certificate of Title
3) Certified True Copy of the tax declaration on the lot
and/or improvement during nearest time of sale
4) “Certificate of No Improvement” issued by the Assessor’s
office where the property has no declared improvement,
if applicable or Sworn Declaration/Affidavit of No
Improvement by at least one (1) of the transferees
BIR Form No. 1706
Documentary Requirements
5) Copy of BIR Ruling for tax exemption confirmed by BIR,
if applicable
6) Duly approved Tax Debit Memo, if applicable
7) “Sworn Declaration of Interest” as prescribed under
Revenue Regulations 13-99, if the transaction is taxexempt
8) Documents supporting the exemption
Additional requirements may be requested for presentation
during audit of the tax case depending upon existing
audit procedures.
BIR Form
No. 1706
BIR Form No. 2000
• Documentary Stamps Tax Declaration / Return
Description:
Documentary Stamp Tax is a tax on documents,
instruments, loan agreements and papers
evidencing the acceptance, assignment, sale or
transfer of an obligation, right or property
incident thereto.
BIR Form No. 2000
Documentary Requirements:
1) Photocopy of document(s) to which the
documentary stamp shall be affixed, in case of
constructive affixture of Documentary Stamp Tax
2) For metering machine users, a schedule of the
details of usage or consumption of documentary
stamp
3) Proof of exemption under special law, if applicable
4) Duly approved Tax Debit Memo, if applicable
BIR Form No. 2000
Procedures:
• File BIR Form No. 2000 in triplicate (two copies for
the BIR and one copy for the taxpayer) with the
Authorized Agent Bank (AAB) in the Revenue
District where the seller or transferor is registered,
for shares of stocks or where the property is located,
for real property.
• In places where there are no AAB, the return will be
filed directly with the Revenue Collection Officer or
Authorized City or Municipal Treasurer.
• Submit all documentary requirements and proof of
payment to the Revenue District Office having
jurisdiction over the place of residence of the seller.
BIR Form No. 2000
Deadlines:
• The Documentary Stamp Tax return (BIR Form
2000) shall be filed in triplicate (two copies for the
BIR and one copy for the taxpayer) within five (5)
days after the close of the month when the
taxable document was made signed, issued,
accepted or transferred; when reloading a metering
machine becomes necessary; or upon remittance by
Collection Agents of collection from sale of loose
stamps. The Documentary Stamp Tax shall be paid
upon filing of the return.
BIR Form
No. 2000
BIR Form No. 1800
• Donor's Tax Return
Description:
Donor’s Tax is a tax on a donation or gift, and is
imposed on the gratuitous transfer of property
between two or more persons who are living at the
time of the transfer. It shall apply whether the
transfer is in trust or otherwise, whether the gift is
direct or indirect and whether the property is real or
personal, tangible or intangible.
BIR Form No. 1800
Documentary Requirements:
The following requirements must be submitted upon field or office audit
of the tax case before the Tax Clearance Certificate/Certificate
Authorizing Registration can be released:
1. Deed of Donation
2. Sworn Statement of the relationship of the donor to the donee
3. Proof of tax credit, if applicable
4. Certified true copy(ies) of the Original/Transfer/Condominium
Certificate of Title (front and back ) of lot and/or improvement
donated, if applicable
5. Certified true copy(ies) of the latest Tax Declaration (front and back
pages) of lot and/or improvement, if applicable
6. “Certificate of No Improvement” issued by the Assessor’s office
where the properties have no declared improvement, if applicable
BIR Form No. 1800
Documentary Requirements:
The following requirements must be submitted upon field or office audit
of the tax case before the Tax Clearance Certificate/Certificate
Authorizing Registration can be released:
7. Proof of valuation of shares of stocks at the time of donation, if
applicable
•For listed stocks - newspaper clippings or certification issued by the
Stock Exchange as to the par value per share
•For unlisted stocks - latest audited Financial Statements of the
issuing corporation with computation of the book value per share
8. Proof of valuation of other types of personal properties, if applicable
9. Proof of claimed deductions, if applicable
10.Copy of Tax Debit Memo used as payment, if applicable
Additional requirements may be requested for presentation during audit
of the tax case depending upon existing audit procedures.
BIR Form No. 1800
Procedures:
1 File the return in triplicate (two copies for the BIR and
one copy for the taxpayer) with any Authorized Agent
Bank (AAB) of the RDO having jurisdiction over the
place of the domicile of the donor at the time of the
transfer. In places where there are no AAB, the return
will be filed directly with the Revenue Collection Officer
or duly Authorized City or Municipal Treasurer where the
donor was domiciled at the time of the transfer, or if there
is no legal residence in the Philippines, with Revenue
District No. 39 - South Quezon City.
BIR Form No. 1800
Procedures:
2 In the case of gifts made by a non-resident alien, the
return may be filed with Revenue District No. 39 - South
Quezon City, or with the Philippine Embassy or
Consulate in the country where donor is domiciled at the
time of the transfer.
3 Submit all documentary requirements and proof of
payment to the Revenue District Office having
jurisdiction over the place of residence of the donor.
BIR Form No. 1800
Deadlines:
• Within thirty days (30) after the date the gift (donation) is
made. A separate return will be filed for each gift
(donation) made on the different dates during the year
reflecting therein any previous net gifts made during the
same calendar year.
• If the gift (donation) involves
conjugal/community/property, each spouse will file
separate returns corresponding to his/ her respective
share in the conjugal/community property. This rule will
also apply in the case of co-ownership over the property.
BIR Form
No. 1800
BIR Form No. 1801
• Estate Tax Return
Description:
Estate Tax is a tax on the right of the deceased person to
transmit his/her estate to his/her lawful heirs and
beneficiaries at the time of death and on certain
transfers, which are made by law as equivalent to
testamentary disposition. It is not a tax on property. It is a
tax imposed on the privilege of transmitting property
upon the death of the owner. The Estate Tax is based on
the laws in force at the time of death notwithstanding the
postponement of the actual possession or enjoyment of
the estate by the beneficiary.
BIR Form No. 1801
Documentary Requirements:
The following requirements must be submitted upon field or office audit
of the tax case before the Tax Clearance Certificate/Certificate
Authorizing Registration can be released:
1. Notice of Death duly received by the BIR, if gross estate exceeds
P20,000 for deaths occurring on or after Jan. 1, 1998; or if the gross
estate exceeds P3,000 for deaths occurring prior to January 1, 1998
2. Certified true copy of the Death Certificate
3. Deed of Extra-Judicial Settlement of the Estate, if the estate is
settled extra judicially
4. Court Orders/Decision, if the estate is settled judicially;
5. Affidavit of Self-Adjudication and Sworn Declaration of all properties
of the Estate
6. A certified true copy of the schedule of partition of the estate and the
order of the court approving the same, if applicable
BIR Form No. 1801
Documentary Requirements:
The following requirements must be submitted upon field or office audit
of the tax case before the Tax Clearance Certificate/Certificate
Authorizing Registration can be released:
7. Certified true copy(ies) of the Transfer/Original/Condominium
Certificate of Title(s) of real property(ies) (front and back pages), if
applicable
8. Certified true copy of the latest Tax Declaration of real properties at
the time of death, if applicable
9. "Certificate of No Improvement" issued by the Assessor's Office
declared properties have no declared improvement or Sworn
Declaration/Affidavit of No Improvement by at least one (1) of the
transferees
10. Certificate of Deposit/Investment/Indebtedness owned by the
decedent and the surviving spouse, if applicable
BIR Form No. 1801
Documentary Requirements:
The following requirements must be submitted upon field or office audit
of the tax case before the Tax Clearance Certificate/Certificate
Authorizing Registration can be released:
11. Photo copy of Certificate of Registration of vehicles and other
proofs showing the correct value of the same, if applicable
12. Photo copy of certificate of stocks, if applicable
13. Proof of valuation of shares of stocks at the time of death, if
applicable
For listed stocks - newspaper clippings or certification from the
Stock Exchange
For unlisted stocks - latest audited Financial Statement of issuing
corporation with computation of book value per share
14. Proof of valuation of other types of personal property, if applicable
15. Proof of claimed tax credit, if applicable
BIR Form No. 1801
Documentary Requirements:
The following requirements must be submitted upon field or office audit
of the tax case before the Tax Clearance Certificate/Certificate
Authorizing Registration can be released:
16. CPA Statement on the itemized assets of the decedent, itemized
deductions from gross estate and the amount due if the gross value
of the estate exceeds two million pesos, if applicable
17. Certification of Barangay Captain for claimed Family Home
18. Duly notarized Promissory Note for "Claims against the Estate"
arising from Contract of Loan
19. Accounting of the proceeds of loan contracted within three (3)
years prior to death of the decedent
20. Proof of the claimed "Property Previously Taxed"
BIR Form No. 1801
Documentary Requirements:
The following requirements must be submitted upon field or office audit
of the tax case before the Tax Clearance Certificate/Certificate
Authorizing Registration can be released:
21. Proof of claimed "Transfer for Public Use"
22. Copy of Tax Debit Memo used as payment, if applicable
• Additional requirements may be requested for presentation during
audit of the tax case depending upon existing audit procedures.
BIR Form No. 1801
Procedures:
1 The Estate Tax Return (BIR Form 1801) shall be filed
and payment be made with an Authorized Agent Bank
(AAB) of the Revenue District Office (RDO) having
jurisdiction over the place of residence of the decedent
at the time of his/her death.
2 If there is no AAB within the residence of the decedent,
the Estate Tax Return must be filed and the payment
made with the Revenue Collection Officer or duly
Authorized City or Municipal Treasurer of the RDO
having jurisdiction over the place of residence of the
decedent.
BIR Form No. 1801
Procedures:
3. If the required filer has no legal residence in the
Philippines, the Estate Tax return shall be filed and paid
with:
(a) The Office of the Revenue District Officer, Revenue
District Office No. 39, South Quezon City; or
(b) The Philippine Embassy or Consulate in the country
where decedent is residing at the time of his/her death3
BIR Form No. 1801
Deadlines:
• File the return within six (6) months from decedent's
death. However, the Commissioner may, in meritorious
cases, grant extension not exceeding thirty (30) days.
• The Estate Tax imposed shall be paid at the time the
return is filed by the executor or administrator or the
heirs. However, when the Commissioner finds that
payment on the due date of the Estate Tax or of any part
thereof would impose undue hardship upon the estate or
any of the heirs, he may extend the time for payment of
such tax or any part thereof not to exceed five (5) years,
in case the estate is settled through the courts or two (2)
years in case the estate is settled extra-judicially.
BIR Form
No. 1801
BIR Form No. 1606
• Withholding Tax Remittance Return
(For Transactions Involving Real Property other than
Capital Asset including Taxable and Exempt)
Description:
This return is filed by every Withholding Agent/Buyer on
the sale, transfer or exchange of real property classified
as ordinary asset.
BIR Form No. 1606
Filing date:
• This return is filed on or before the
• tenth (10th) day
• following the end of the month in which the
transaction occurred.
• Provided, however, that taxes withheld in
December shall be filed on or before January 25
of the following year.
• Provided, that large taxpayers as determined by
the Commissioner shall file/pay on or before the
25th day of the following month.
BIR Form
No. 1606
Certificate Authorizing
Registration (CAR)
• is a certification issued by the
Commissioner or his duly authorized
representative attesting that the transfer
and conveyance of land,
buildings/improvements or shares of stock
arising from sale, barter or exchange have
been reported and the taxes due inclusive
of the documentary stamp tax, have been
fully paid.
Certificate Authorizing
Registration (CAR)
• CARs shall now have a validity of one (1) year
from date of issue. In case of failure to present
the same to the Registry of Deeds (RD) within
the one (1) year period, the same shall be
presented for revalidation to the District Office
where the CAR was issued. The revalidation,
evidenced by stamping the phrase "revalidated
on __________ to expire on ___________" in a
conspicuous space in the CAR, shall be good for
another one-year period, after which the CAR
losses its validity. (RMO 15-2003)
Thank You!
BARRY PUALENGCO
https://barryf1.wordpress.com/