CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAX

IMPORTANT:

"Annex A"

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

NAME OF TAXPAYER

ONETT OFFICER

DATE RECEIVED

DATE ISSUED

HEAD ONETT TEAM

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAX

"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

NAME OF TAXPAYER

ONETT OFFICER

DATE RECEIVED

DATE ISSUED

HEAD ONETT TEAM

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)

ON FORECLOSURE SALE OF REAL PROPERTY
IMPORTANT:

"Annex A-1"

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

NAME OF TAXPAYER

ONETT OFFICER

DATE RECEIVED

DATE ISSUED

HEAD ONETT TEAM

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON FORECLOSURE SALE OF REAL PROPERTY
IMPORTANT:

"Annex A-1"

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

NAME OF TAXPAYER

ONETT OFFICER

DATE RECEIVED

DATE ISSUED

HEAD ONETT TEAM

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON SALE OF REAL PROPERTY CLASSIFIED AS ORDINARY ASSET SUBJECT TO EWT

"Annex A-2"

IMPORTANT:
a.

b.

c.

d.

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 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
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
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
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

NAME OF TAXPAYER

DATE RECEIVED

ONETT OFFICER

DATE ISSUED

HEAD ONETT TEAM

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

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON SALE OF REAL PROPERTY CLASSIFIED AS ORDINARY ASSET SUBJECT TO EWT

"Annex A-2"

IMPORTANT:
a.

b.

c.

d.

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 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
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
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
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

NAME OF TAXPAYER

DATE RECEIVED

ONETT OFFICER

DATE ISSUED

HEAD ONETT TEAM

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

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON SALE OF REAL PROPERTY UNDER THE COMMUNITY MORTGAGE PROGRAM (CMP)
IMPORTANT:

"Annex A-3"

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
b.2

Deed of partition/Certificate of award/ any other similar document

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

NAME OF TAXPAYER

ONETT OFFICER

DATE RECEIVED

DATE ISSUED

HEAD ONETT TEAM

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON SALE OF REAL PROPERTY UNDER THE COMMUNITY MORTGAGE PROGRAM (CMP)
IMPORTANT:

"Annex A-3"

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
b.2

Deed of partition/Certificate of award/ any other similar document

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

NAME OF TAXPAYER

ONETT OFFICER

DATE RECEIVED

DATE ISSUED

HEAD ONETT TEAM

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRINCIPAL RESIDENCE
IMPORTANT:

"Annex A-4"

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

NAME OF TAXPAYER

ONETT OFFICER

HEAD ONETT TEAM

DATE ISSUED

DATE RECEIVED

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRINCIPAL RESIDENCE
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

NAME OF TAXPAYER

ONETT OFFICER

HEAD ONETT TEAM

DATE ISSUED

DATE RECEIVED

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

"Annex A-4"

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

DONOR'S TAX
IMPORTANT:

"Annex A-5"

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

NAME OF TAXPAYER

HEAD ONETT TEAM

ONETT OFFICER

DATE ISSUED

DATE RECEIVED

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

DONOR'S TAX
IMPORTANT:

"Annex A-5"

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

NAME OF TAXPAYER

ONETT OFFICER

HEAD ONETT TEAM

DATE ISSUED

DATE RECEIVED

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ESTATE TAX
IMPORTANT:

"Annex A-6"

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

NAME OF TAXPAYER

ONETT OFFICER

DATE ISSUED

DATE RECEIVED

HEAD ONETT TEAM

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ESTATE TAX
IMPORTANT:

"Annex A-6"

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

NAME OF TAXPAYER

ONETT OFFICER

DATE ISSUED

DATE RECEIVED

HEAD ONETT TEAM

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ESTATE TAX
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
interest is included as part of the gross estate)

corporation (where the value of the decedent's

E. Unpaid Mortgages
Document evidencing the unpaid mortgage (where the value of the decedent's interest is included as part
of the gross estate)

(More on back page)

"Annex A-6.1"

"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

NAME OF TAXPAYER

ONETT OFFICER

HEAD ONETT TEAM

DATE ISSUED

DATE RECEIVED

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

(back page)

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE
IMPORTANT:

"Annex A-7"

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

NAME OF TAXPAYER

ONETT OFFICER

DATE RECEIVED

DATE ISSUED

HEAD ONETT TEAM

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)

ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE
IMPORTANT:

"Annex A-7"

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

NAME OF TAXPAYER

ONETT OFFICER

DATE RECEIVED

DATE ISSUED

HEAD ONETT TEAM

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

"Annex A-8"

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF

REAL PROPERTY FOR SOCIALIZED HOUSING PROGRAM AS CERTIFIED BY THE HLURB
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

NAME OF TAXPAYER

ONETT OFFICER

HEAD ONETT TEAM

DATE ISSUED

DATE RECEIVED

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

"Annex A-8"

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF

REAL PROPERTY FOR SOCIALIZED HOUSING PROGRAM AS CERTIFIED BY THE HLURB
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

NAME OF TAXPAYER

ONETT OFFICER

HEAD ONETT TEAM

DATE ISSUED

DATE RECEIVED

Telephone No: ____________________

Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:

Original
Duplicate

Attach to Docket
Taxpayer's Copy

"Annex B"

ONETT COMPUTATION SHEET

CAPITAL GAINS TAX ( CGT) and DOCUMENTARY STAMP TAX (DST)
FOR ONEROUS TRANSFER OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSET (BOTH TAXABLE AND EXEMPT)
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
NAME OF SELLER/S:

ADDRESS:

TIN:

NAME OF BUYER/S:

ADDRESS:

TIN:

DATE OF TRANSACTION:

DUE DATE (CGT):

OCT/TCT
CCT No.

Tax
Declaration
No. (TD)

LOCATION

CLASS.

ZV/
sq. m.

AREA

Zonal Value
(ZV)

DUE DATE (DST):

Fair Market
Value (FMV)
per TD

Tax Base

Selling Price
(SP)

(ZV/FMV/SP whichever is
higher)

TOTAL

PER AUDIT

COMPUTATION DETAILS:

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

(Tax Base)

LESS: Tax Paid per Return, if a return was filed

----------------------------------------------------CGT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------Add: 25% Surcharge
P
Interest
(
to
)
Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT --------------------------------------------------------------------------

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

(Tax Base)

LESS: Tax Paid per Return, if a return was filed

----------------------------------------------------DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------Add: 25% Surcharge
P
Interest
(
to
)
Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST --------------------------------------------------------------------------

TOTAL AMOUNT OF Nos. 1 & 2

Remarks:
To be accomplished by ONETT Team.

Payment Verified by:

To be accomplished upon review.

Computed by:

Reviewed by:
ONETT Officer
(Signature Over Printed Name)

ONETT Member/ Collection Section

OR No.

Tax Type

Chief, Assessment Div.

(Signature Over Printed Name)

Date of Payment

Approved by:

Approved by:
Head, ONETT Team

Regional Director

(Signature Over Printed Name)

(Signature Over Printed Name)

Reference:
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:

TAXPAYER/AUTHORIZED REPRESENTATIVE

Telephone No.

Date

(Signature Over Printed Name)

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.

"Annex B-1"

ONETT COMPUTATION SHEET

CAPITAL GAINS TAX (CGT) and DOCUMENTARY STAMP TAX (DST)
ONEROUS TRANSFER OF SHARES OF STOCK NOT TRADED THROUGH THE LOCAL STOCK EXCHANGE
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
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
Name of Issuing Corp.

Stock Cert.
No.

No. of
Shares

Fair Market Value / Book Value

Par Value

TOTAL

Listed Shares

Cost

Selling Price

Unlisted Shares

See back page for Schedule 1 and 2

PER AUDIT

COMPUTATION DETAILS:

PER REVIEW

CAPITAL GAINS TAX

Taxable Base - Selling Price / Foreclosure Sale -----------------------------------------------------------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

Computation of the Tax Due (If tax is payable under the installment method of computation)

LESS: Tax Paid per Return, if a return was filed ----------------------------------------------------CGT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------Add: 25% Surcharge
P
Interest
(
to
)
Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT --------------------------------------------------------------------------

DOCUMENTARY STAMP TAX

TAX DUE
Legal basis: Section 176 (CTRP) NIRC
Total Par Value
P200

x P1.50 for every P200.00 or a fraction thereof

LESS: Tax Paid per Return, if a return was filed ----------------------------------------------------DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------Add: 25% Surcharge
P
Interest
(
to
)
Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST -------------------------------------------------------------------------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

(Signature Over Printed Name)

OR No.

Tax Type

Chief, Assessment Div.

(Signature Over Printed Name)

Date of Payment

Approved by:

Approved by:
Head, ONETT Team
(Signature Over Printed Name)

Regional Director
(Signature Over Printed Name)

Reference:

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:

TAXPAYER/AUTHORIZED REPRESENTATIVE

Telephone No.

Date

(Signature Over Printed Name)

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.

Schedule 1 - Computation of the Book Value

Total Stock Holder's Equity Excluding Appraisal Surplus

= Book Value per Share

No. of Shares Sold

Total Book Value

Total Outstanding Shares

Schedule 2 - Schedule of Cost and Other Allowable Expenses

Particulars

No. of
Shares

Acquisition Cost /
Share

Allowable Expenses
of Sale

Total Cost
P

TOTAL

Total Cost & Expenses

of Sale
P

"Annex B-2"

ONETT COMPUTATION SHEET

DONORS TAX
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
DONOR:

TIN:

RESIDENCE:

DATE OF DONATION:

DONEE/S:

TIN:

ADDRESS:
RELATIONSHIP TO DONOR:

RELATIVE

STRANGER

DUE DATE (DT):

(Use separate ONETT Computation Sheet for relative and stranger)

DETAILS OF PROPERTY:
SCHEDULE 1 - REAL PROPERTIES
OCT/TCT
CCT No.

Tax Declaration
No. (TD)

LOCATION

CLASS.

ZV/
sq. m.

AREA

Zonal Value
(ZV)

ZV/FMV whichever
is higher

Fair Market Value

(FMV) per TD

TOTAL

PERSONAL PROPERTIES
SCHEDULE 2 - SHARES OF STOCKS
Name of Corp.

Stock Cert. No.

No. of Shares

Par Value

ZV/FMV whichever
is higher

Fair Market Value

P

SCHEDULE 3 - OTHER ASSETS

SCHEDULE 3

CLASS/KIND

ZV/FMV whichever
is higher

Fair Market Value

Description

TOTAL

PER AUDIT

COMPUTATION DETAILS:

GROSS GIFT

(Sum of Totals from Schedule 1, 2, & 3)

PER REVIEW

Less Deductions:

NET GIFT
Add: Total Prior Net Gifts During the Calendar Year
TOTAL NET GIFTS

DONORS TAX DUE

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
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

(Signature Over Printed Name)

OR No.

Tax Type

Chief, Assessment Div.

(Signature Over Printed Name)

Date of Payment

Approved by:

Approved by:
Head, ONETT Team
(Signature Over Printed Name)

Regional Director
(Signature Over Printed Name)

Reference:

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:

TAXPAYER/AUTHORIZED REPRESENTATIVE

Telephone No.

Date

(Signature Over Printed Name)

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.

"Annex B-3"

ONETT COMPUTATION SHEET

ESTATE TAX
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
Estate of

NAME OF TAXPAYER:

TIN:

RESIDENCE OF DECEDENT:
(at the time of Death)

DATE OF DEATH:

NAME OF EXEC./ADMIN./HEIR:

TIN:

ADDRESS:

DUE DATE (ET):

COMPUTATION

DETAILS
PER REVIEW

PER AUDIT
PARTICULARS

CONJUGAL

EXCLUSIVE

REAL PROPERTIES (Schedule 1)

TOTAL

TOTAL
P

PERSONAL PROPERTIES (Sum of Sched. 2 & 3)

TAXABLE TRANSFERS (Schedule 4)
GROSS ESTATE
LESS: DEDUCTIONS
FUNERAL EXPENSES
JUDICIAL EXPENSES
CLAIMS AGAINST THE ESTATE
CLAIMS AGAINST INSOLVENT PERSON
UNPAID MORTGAGES
TRANSFERS FOR PUBLIC USE
PROPERTY PREVIOUSLY TAXED (vanishing deduction)

OTHERS

TOTAL
FAMILY HOME
STANDARD DEDUCTION
MEDICAL EXPENSES
OTHERS

TOTAL DEDUCTIONS

NET ESTATE

NET TAXABLE ESTATE

ESTATE TAX DUE

LESS: Tax Paid per Return, if a return was filed

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------TAX PAYABLE
P
Add:
25% Surcharge

Less: Share of Surviving Spouse - (Schedule A)

Interest

to

Compromise Penalty
TOTAL AMOUNT PAYABLE -----------------------------------------------------------------------------------------------SCHEDULE A - COMPUTATION OF SHARE OF SURVIVING SPOUSE
Gross Conjugal Estate
Less: Total Conjugal Deductions
Net Conjugal Estate
Share of Surviving Spouse (Net Conjugal Estate / 2)
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

(Signature Over Printed Name)

OR No.

Tax Type

Chief, Assessment Div.

(Signature Over Printed Name)

Date of Payment

Approved by:

Approved by:
Head, ONETT Team
(Signature Over Printed Name)

Regional Director
(Signature Over Printed Name)

Reference:

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:

TAXPAYER/AUTHORIZED REPRESENTATIVE

Telephone No.

(Signature Over Printed Name)

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.

Date

DETAILS OF PROPERTY:
SCHEDULE 1 - REAL PROPERTIES
OCT/TCT
CCT No.

Tax Declaration No.

(TD)

LOCATION

CLASS.

AREA

Zonal Value (ZV)

Fair Market Value

FMV per BIR

(FMV) per TD

TOTAL

FMV whichever is higher

CONJUGAL

EXCLUSIVE

PERSONAL PROPERTIES
SCHEDULE 2 - SHARES OF STOCKS
Name of Corp.

Stock Cert. No.

No. of
Shares

Fair Market
Value

TOTAL

FMV whichever is higher

CONJUGAL

EXCLUSIVE

SCHEDULE 3 - OTHER PERSONAL PROPERTIES

Fair Market Value

Particulars

Exclusive

TOTAL

Conjugal / Communal

SCHEDULE 4 - TAXABLE TRANSFERS

Fair Market Value

Particulars

Exclusive

TOTAL

Conjugal / Communal

"Annex B-4"

ONETT COMPUTATION SHEET

EXPANDED WITHHOLDING TAX (EWT) and DOCUMENTARY STAMP TAX (DST)
SALE OF REAL PROPERTY CONSIDERED AS ORDINARY ASSET
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________

NAME OF SELLER/S:

ADDRESS:

TIN:

NAME OF BUYER/S:

ADDRESS:

TIN:

DATE OF TRANSACTION:

DUE DATE (EWT):

OCT/TCT
CCT No.

Tax
Declaration
No. (TD)

LOCATION

CLASS.

ZV/
sq. m.

AREA

Zonal Value
(ZV)

DUE DATE (DST):

Fair Market
Value (FMV)
per TD

Selling Price
(SP)

Tax Base
(ZV/FMV/SP whichever is
higher)

TOTAL

PER AUDIT

COMPUTATION DETAILS:

PER REVIEW

EXPANDED WITHHOLDING TAX

TAX DUE
Legal basis: RR No. 2-98/RR No. 6-2001 (CTRP) NIRC
P

x
(Tax Base)

(applicable rate)

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) ------------------------------------------------------------------------Add: 25% Surcharge
P
Interest
(
to
)
Compromise Penalty
TOTAL AMOUNT STILL DUE ON EWT --------------------------------------------------------------------------

DOCUMENTARY STAMP TAX

TAX DUE
Legal basis: Section 196 (CTRP) NIRC
P

x P15.00 for every P1,000.00 or a fraction thereof

(Tax Base)

LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------Add: 25% Surcharge
P
Interest
(
to
)
Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST -------------------------------------------------------------------------Remarks:
To be accomplished by ONETT Team.

Payment Verified by:

To be accomplished upon review.

Computed by:

Reviewed by:
ONETT Officer
(Signature Over Printed Name)

ONETT Member/ Collection Section

OR No.

Tax Type

Chief, Assessment Div.

(Signature Over Printed Name)

Date of Payment

Approved by:

Approved by:
Head, ONETT Team

Regional Director

(Signature Over Printed Name)

(Signature Over Printed Name)

Reference:
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:

TAXPAYER/AUTHORIZED REPRESENTATIVE

Telephone No.

Date

(Signature Over Printed Name)

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.

"Annex C"

Date: ____________

CS No. _______________

"Annex C"

Date: ____________

CS No. _______________

BUREAU OF INTERNAL REVENUE

BUREAU OF INTERNAL REVENUE

RDO No. _____ - ____________________

REVENUE REGION NO. ____ - _______________________

RDO No. _____ - ____________________

REVENUE REGION NO. ____ - _______________________

CLAIM SLIP

CLAIM SLIP

You may claim the Certificate Authorizing

Registration (CAR)

You may claim the Certificate Authorizing

on ________________

Registration (CAR)

on ________________

DATE

DATE

ONETT Officer
REF: NAME OF TRANSFEROR/S:

TIN:

ONETT Officer
REF: NAME OF TRANSFEROR:

NAME OF TRANSFEREE/S:

TIN:

NAME OF TRANSFEREE/S:

"Annex C"

Date: ____________

CS No. _______________

"Annex C"

Date: ____________

CS No. _______________

BUREAU OF INTERNAL REVENUE

BUREAU OF INTERNAL REVENUE

RDO No. _____ - ____________________

REVENUE REGION NO. ____ - _______________________

RDO No. _____ - ____________________

REVENUE REGION NO. ____ - _______________________

CLAIM SLIP

CLAIM SLIP

You may claim the Certificate Authorizing

Registration (CAR)

on ________________

You may claim the Certificate Authorizing

Registration (CAR)

on ________________

DATE

DATE

ONETT Officer
REF: NAME OF TRANSFEROR/S:

NAME OF TRANSFEREE/S:

TIN:

ONETT Officer
REF: NAME OF TRANSFEROR:

NAME OF TRANSFEREE/S:

TIN:

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

Annex E

TRANSMITTAL LIST OF ONETT DOCKETS

FOR THE MONTH OF _________________
RDO No. ____ - ____________________
Revenue Region No. ___ - ________________

NAME OF TAXPAYER

DATE ISSUED
(mm/dd/yyyy)

TAX
TYPE

CERTIFICATE AUTHORIZING
REGISTRATION (CAR)
CAR NUMBER
DATE
(mm/dd/yyyy)

Submitted by:
________________________
Head, ONETT Team

"Annex F"

CDR

LOGBOOK

RDO No. __________

Revenue Region No. __________
For the Month of ________________, ____________
CDR
No.

Date

CDR

Name of Transferor and

Transferee

Checklist of Documentary Requirements

I -

Incomplete

C -

Complete

Tax
Type

I/C

Assisted by

"Annex F"

CDR

LOGBOOK

RDO No. __________

Revenue Region No. __________
For the Month of ________________, ____________
CDR
No.

Date

CDR

Name of Transferor and

Transferee

Checklist of Documentary Requirements

I -

Incomplete

C -

Complete

Tax
Type

I/C

Assisted by

"Annex G"
ONETT RECORD BOOK
RDO No. _____
Revenue Region No. _____
For the Month of __________________, ______
SEQ
No.

CS CDR CAR -

CS*
No.

Date of
CS

Name of Transferor / Transferee

(mm/dd/yyyy)

(Registered Name/Last Name, First Name, MI)

Claim Slip
Checklist of Documentary Requirements
Certificate Authorizing Registration

CDR* No.

Date Received
by TP

ONETT Officer
Assigned

(mm/dd/yyyy)

(Last Name, First Name, MI)

CAR No.

Date of
CAR
(mm/dd/yyyy)

"Annex H"
CAR REGISTRY BOOK
RDO No. _____
Revenue Region No. _____
For the Month of __________________, ________
SEQ
No.

CAR*
No.

Date of
CAR

Name of
Transferor

Address of
Transferor

Name of
Transferee

Address of
Transferee

Date

TRANSACTION
Selling
Price

Location/Description
of Property

Zonal
Value

Other
Basis

ONETT Officer
Assigned

CGT EWT DST DON

(mm/dd/yyyy)

TOTAL
*

TAX TYPE

AMOUNT
EST

OR
No.

Date
Paid

OTHERS

sequentially numbered

Prepared by:

Noted by:
Head ONETT Team

Revenue District Officer

RDO No. _____ - __________________

CS No.

Date of
CS

No. of Days
Processed

"Annex I"

CAR VERIFICATION LOGBOOK

LRA - RD - ___________________________

Date

Name of Taxpayer

Taxpayer's
Representative

Address

Telephone
No.

CAR No.

OCN No.*
(TCL2)

Tax Type

Total Amount
Paid

OR No.

Date of OR
(mm/dd/yyyy)

* for computerized districts

Remarks

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

TOTAL P

AMOUNT IN
ESCROW

NAME OF BANK

NOTED/REVIEWED BY:
PREPARED BY: ________________________________
Head, ONETT Team

____________________________
REVENUE DISTRICT OFFICER
RDO No.: _________________
Rev. Region No. ____________

Annex L

ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART

START

ONETT
Member
Checks
Requirements
presented
by TP and
signs CDR

ONETT
Member
Verifies TIN

ONETT
Member
Releases
orig
copy of
CDR
to TP

YES

YES

Computes tax

TSS
Issues TIN

ONETT Member

Head ONETT
Team

Releases CAR &

TCL to TP upon
presentation
of CS

ONETT Member
Verifies
payment

Signs/
approves
CAR/TCL

Note: Payment
verification shall be
done before
release of CAR to
the TP.

NO

YES

Approves CDR &

Computation
Sheet

Head ONETT
Team

Consistency
in computation

Resolves
issues

ONETT
Member

ONETT
Member

Prepares
CAR/TCL

Issues CS
to TP

Transaction time
measured:
From receipt of
complete docs.
to issuance of
CAR

Head ONETT
Team

NO

YES

Requires TP
to complete
requirements

NO

Any
Issue?

NO

ONETT
Member

is TP w/ TIN?

CARs issued
cover properties
outside
jurisdiction?

ONETT Member
Requirements
complete?

Note: Day one (1)

starts the next
working day.

ONETT Member
Stamps Received
on Return/
photocopy
of validated return
w/ OR & complete
requirements.
Verifies against
TPs copies
Transaction
time
measured:
For those w/
complete
docs.
from
checking of
docs. to
receipt of
complete
docs.

ONETT Member
Assists TP in
Filling-up tax
forms

NO

With
Payment?
YES

ONETT Member
Requires TP to
pay the tax due
thru AAB/RCO/
DMT

ONETT Member
Advises TP to proceed
to RDO where prop. Is
located for countersignature of RDO/Head
ONETT Team

TAXPAYER

Docket
ONETT-ProcessFlow(Ver3-PRT)
04/04/03

Annex L

Docket

ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART

CARs issued
covering properties
outside
jurisdiction?

NO

ONETT Member
Receives from
DPS duplicate
returns w/
DLN & Attach
to docket

ONETT Member

RDO

Prepares
transmittal
sheet

Approves
transmittal
sheet

ONETT Member
Forwards
transmittal sheet
with dockets to
Assessment Div.
for review

Assessment Div.
Receives
dockets from
RDO

YES
Head ONETT
Team
Sends/fax copy/ies
of CAR to
concerned RDO/s
and ISOS

YES For Mandatory

Review?

C
Assessment Div.

Administrative
Division
END
Safekeeps docket

Regional Director
Approves OCS/
dockets and
forward dockets
to Administrative
Div.

NO

NO

Reviews dockets &

conducts
Performance Audit to:
With
Findings?

YES

Assessment Div.
Ensure quality
assessment
Check compliance
with
existing guidelines &
procedures

Segregates
dockets
for selective
review

A
YES
Assessment Div.
Prepares transmittal
sheet & forwards
dockets to Admin.
Div. for safekeeping

NO

For Selective
Review?

ONETT-ProcessFlow(Ver3-PRT)
04/04/03

ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART

Assessment Division

With
additional
assessment?
YES

NO

Prepares recommendation & 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

Annex L

ROC
Decision for
NO
Implementation
by ROWC?

Forwards docket
to appropriate
office

YES

B
ROC

Refers to ROWC for

implementation/
data gathering/
further verification

ROWC

Submits report/
recommendation
for approval of
ROC

ROWC

Implements
decision/ Gathers
data/ Conducts
verification

ONETT-ProcessFlow(Ver3-PRT)
04/04/03

Annex L

ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART

Assessment Div.

Regional Director

Regional Director

Assessment Div.

Administrative Div.

Prepares
PAN/FAN and
forwards to
Regional Dir. for
approval

Reviews/
approves/signs
PAN/FAN

Forwards docket
to Assessment
Division

Records & sends

PAN/FAN to
Administrative
Div. for mailing

Mails PAN/FAN to
concerned TP

Legal Division

Legal Division

Forwards report
w/ docket to
Assessment Div.

Resolves legal
issue

NO

factual
issue?

NO
TP protested?
YES

Assessment Div.

Assessment Div.

Evaluates if
factual/legal
issue

Forwards to RDO
for collection
enforcement

YES

Assessment Div.

ROWC

ROWC

Evaluates/
Resolves issue

Forwards report
w/ docket to
Assessment Div.

Verifies factual
issue

Note: Follow existing

collection
enforcement
procedures

Assessment Div.

Forwards docket
to Regional
Director
for appropriate
action/approval

NO

with
payment?
YES

Assessment Div.

Regional Director

Assessment Div.

Assessment Div.

Prepares BIR
Form 0605 for
approval of RD

Approves BIR
Form 0605

Requires TP to
pay thru
AAB/RCO/ DMT

Secures copy of TPs

proof of payment to be
attached to docket

ONETT-ProcessFlow(Ver3-PRT)
04/04/03

"Annex M"

MONTHLY REPORT OF ONETT COLLECTION

RDO No. ____ - _____________________
For the Month of ________________, 20___

TAX TYPE

NO. OF CARs ISSUED

Capital Gains Tax

AMOUNT
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:

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/DONORS 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.:___________________________

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