Here is a newbie, named Lisa, who has her story to tell. She bought a property, house and lot (second owner) directly from the seller (the previous owner of said property) and she hired a broker to do the whole process of registration and transfer of title. And the final output/deliverables of the broker is she was given the original copy of owner's duplicate copy of title (which is under her name now) and the original copy of tax declaration. Are these all the documents needed from the broker?
Pag nagbayad na ako ng amilyar next tax season, anong mga documents ang kailangan kong i-present para magbayad ng real estate tax dun sa na-acquire kong house & lot na for the first time under na sa pangalan ko? Kailangan ko pa bang i-present yung mga documents na na-produce ng broker ko (original copy of owner's duplicate copy of title at original copy of tax declaration) at yung mga previous tax receipts ng dating may ari?
Shela: you only need to present a photocopy of the official receipt of the realty tax paid from the previous year. You can also bring a photocopy of your tax declaration. Sometimes just the tax declaration number will do.
Sally interfered: How about BIR clearance? Normally, there is a capital gains tax (to be paid by seller) para ma transfer sa name ng buyer ang titulo. Mas maganda may copy ka nito kasi baka magkaproblema ka later on sa BIR.
Lisa: Salamat din Sally sa response. Pero di ba, the fact na may title na ang buyer sa pangalan nya at may bagong tax declaration, wala nang issue ang tax clearance? Di ba yung BIR/tax clearance naman ang isa sa mga dokumento na kailangan para ma-continue ang registration process at transfer ng title sa pangalan ng buyer? The fact na tapos na yung buong proseso, kakailanganin pa ba yun?
Sally replied: May kaibigan kasi ako ganyan naging problema kasi the transaction was done this way - sa RD (Register of Deeds) bago ilipat ang title, required ang BIR clearance. Meron naman kaso fake pala. That time di alam na fake kaya nalipat ang title sa new buyer.
Suddenly the new buyer decided to sell again the property. This time, nang kukuha siya ng BIR clearance, hinabol siya ng BIR sa unang transaction (kasi nga fake yung una kaya walang record sa BIR ng payment). So, ngayon malaking problema na kasi hindi niya mabenta nang maayos ang property sa bagong buyer hanggat hindi naayos ang taxes. maraming milagro dito sa atin. Ang kawawa lagi yung owner (old or new).
Lisa: Ibig sabihin, kahit nagbabayad na ng amilyar ang new owner ng isang property, hindi pa rin natre-trace ng BIR o ng assesor sa munisipyo na fake o may problema ang tax clearance nung i-transfer ang title sa new owner para naman pwede nilang masingil agad at nang hindi na umabot pa kung kailan ibebenta ulit ng new owner ang property? Wala bang nangyayaring checking ng tax records taun-taon? Paano kung hindi naman ibenta yung property. Ibig sabihin, pwede makalusot ang fake tax clearance lalo pa't yung title ay nasa pangalan na ng bagong owner?
Shela: This two women misunderstood each other.
While Lisa was referring to the real property tax certification sometime refers to tax payment clearance certificate. This is the certification you get from the municipal or city treasurer’s office to serve as a proof for tax payment up to the date of which it was issued. You only need this when buying or selling a property & it's not a prerequisite when paying for the real property tax (amilyar)
On the other hand, Sally was referring to the CAR, Certification Authorizing Registration or BIR form 1952 if I am not mistaken. This Certificate will be issued by the BIR when payment for the capital gains tax and document stamp are paid. This is done when a sale has been completed. It's a requirement when transferring TCT of a property.
He is right however that a CAR issued by BIR can be a fake especially those processed by fixers. To prevent future headaches & unnecessary expenses you can have your CAR verified from the issuing BIR office.
A fake or undervalued CAR can incur charges and penalties which will be compounded monthly from the date for which it was suppose to be paid.
My best advice is ensure that every document you received be verified/authenticated by the issuing office/agency.
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