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Document If The Person Presenting Is Not Among The Parties To The Transaction: (One (1) Original Copy and Two (2) Photocopies)

This document outlines the requirements and process for obtaining an approved ONETT computation sheet of tax due and electronic certificate authorizing registration for the sale of real property in the Philippines. It lists mandatory documents needed from both the seller and buyer such as tax declarations, certificates of title, deeds of sale, tax receipts, and valid identification. It also specifies additional documents that may be required depending on the circumstances of the sale, such as special powers of attorney, location plans, and tax exemption certificates. Original and photocopy documents must be submitted according to the quantities specified.

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Jaden Garcia
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84 views

Document If The Person Presenting Is Not Among The Parties To The Transaction: (One (1) Original Copy and Two (2) Photocopies)

This document outlines the requirements and process for obtaining an approved ONETT computation sheet of tax due and electronic certificate authorizing registration for the sale of real property in the Philippines. It lists mandatory documents needed from both the seller and buyer such as tax declarations, certificates of title, deeds of sale, tax receipts, and valid identification. It also specifies additional documents that may be required depending on the circumstances of the sale, such as special powers of attorney, location plans, and tax exemption certificates. Original and photocopy documents must be submitted according to the quantities specified.

Uploaded by

Jaden Garcia
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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ONETT Computation Sheet of Tax Due duly approved by the authorized Revenue

Officer; (One (1) original copy and two (2) photocopies) Any of the following applicable
document if the person presenting is not among the parties to the transaction: (One (1)
original copy and two (2) photocopies)

Checklist of Documents for the Buyer 

1. TCT  
2. Certified copy of TCT
3. Deed of Sale
4. CTC/Original Tax Declaration
5. Updated Tax Clearance
6. Latest Tax Receipt
7. 2 valid IDs with specimen signature
8. Notarized SPA   
9. Acknowledgment Receipt

Processing and Issuance of Approved ONETT Computation Sheet (OCS) of Tax Due On
Sale of Real Property
and
Processing and Issuance of Electronic Certificate Authorizing Registration (eCAR) for
Sale of Real Property/Shares of Stock
(Where Applicant Computed its Own Tax Due)
Mandatory Requirements:
 TIN of Seller/s and Buyer/s ;(One (1) original copy for presentation only)
 Notarized Deed of Absolute Sale/ Deed of Transfer but only photocopied
documents shall be retained by BIR; (One (1) original copy and two (2)
photocopies)
 Certified True Copy/ies of the Tax Declaration at the time or nearest to the date
of the transaction issued by the Local Assessor’s Office for land and
improvement; (One (1) original copy and two (2) photocopies)
 Certified True Copy/ies of Original/ Transfer/ Condominium Certificate/s of Title
(OCT/TCT/CCT); (One (1) original copy and two (2) photocopies)
 Duly notarized Special Power of Attorney (SPA) from the transacting party/ies if
the person signing is not one of the parties to the Deed of Transfer; (One (1)
original copy and two (2) photocopies)
 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; (One
(1) original copy and two (2) photocopies)
 Official Receipt/Deposit Slip and duly validated return as proofs of payment of
taxes; (One (1) original copy and two (2) photocopies)
 Secretary’s Certificate or Board Resolution, approving the sale/transfer of the real
property and indicating the name and position of the authorized signatory to the
Deed of Sale/Assignment, if the seller/transferor is a corporation. (One (1)
original copy and two (2) photocopies)
Other Additional Requirements, if applicable:
 Special Power of Attorney (SPA), if the person transacting/processing the
transfer is not a party to the transaction; (One (1) original copy and two (2)
photocopies)
 Certification from the Philippine Consulate or Hague Apostille Convention (if
executed abroad); (One (1) original copy and two (2) photocopies)
 Location Plan/Vicinity map if zonal value cannot be readily determined from the
documents submitted; (One (1) original copy and two (2) photocopies)
 Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal
Revenue or his authorized representative, if tax exempt; (One (1) original copy
and two (2) photocopies)
 Such other documents as may be required by law/rulings/regulations/etc. (One
(1) original copy and two (2) photocopies)
For Antedated Sales
 Certified True Copy of Deed of Sale / Assignment / Exchange issued by the Clerk
of Court of City/ Municipality or Regional Trial Court (RTC) or the Office of the
Executive Judge of the City/Municipality where the Notary Public is registered or
certification of notarization from the National Archives Office. (One (1) original
copy and two (2) photocopies)

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