Requirement for aplication of CERTIFICATE AUTHORIZING REGISTRATION (BIR)

Requirements for BIR CAR (Certification Authorizing Registration)

A. Individual Transaction (Sale of Property)

Notarized Deed of Sale

Acknowledgement Receipt of Sale

Certified True Copy – TCT

Certified True Copy – Tax Declaration (Land and Improvement)

Original Certificate of No Improvement (if property sold is lot only)

Vicinity Map/Assesors Certified Copy of Tax Map

BIR Form 1904 for TIN Verification both Seller and Buyer

Originall Capital Gains Tax Form (BIR Form 1706)

Original Documentary Stamp Tax – OT (BIR Form 2000-OT)

Original Receipt of BIR Payments for CGT and DST

Origianl copy of SPA if any

B. Corporate Transaction (Sale of Property)

Notarized Deed of Sale

Original Official Receipt of Sale

Certified True Copy – TCT

Certified True Copy – Tax Declaration (Land and Improvement)

Original Certificate of No Improvement (if property sold is lot only)

Vicinity Map/Assesors Certified Copy of Tax Map (for exact zonal purposes)

BIR Form 1903/1904 for TIN Verification both Seller and Buyer

Originall Capital Gains Tax Form (BIR Form 1606

Original Documentary Stamp Tax – OT (BIR Form 2000-OT)

Original Receipt of BIR Payments for CGT and DST

C. Individual Transaction (Donation of Real Property)

Notarized Deed of Donation

NSO copy of Birth Certificate – Donors and Donees

Certified True Copy – TCT

Certified True Copy – Tax Declaration (Land and Improvement)

Original Certificate of No Improvement (if property sold is lot only)

Certified True Copy of BIR Zonal Valuation where property is located

Vicinity Map/Assesors Certified Copy of Tax Map (for exact zonal purposes)

BIR Form 1904 for TIN Verification both Seller and Buyer

Original Donors Tax Form (BIR Form 1800)

Original Receipt of BIR Payment for Donors Tax

Original copy of SPA if any

Note: where to file: BIR Jurisdiction wherein the Donors TIN registered

D. Individual Transaction (Estate of Real Property)

Notarized Extrajuducial Settlement

NSO Copy of Death Certificate

Original Barangay Clearance

Certified True Copy of BIR Zonal Value

Certified True Copy – TCT

Certified True Copy – Tax Declaration (Land and Improvement) from time of death

Original Certificate of No Improvement (if property sold is lot only)

Vicinity Map/Assesors Certified Copy of Tax Map (for exact zonal purposes)

Original copy of Certificate of Land Holdings

BIR Form 1904 of the deceased party and heir/s

Original copy of Estate Tax Form (BIR Form 1801)

Original copy of BIR Payment for Estate Tax

Original SPA if any

Original copy of Notice of Publication in a newspaper and photocopy of Publication receipts

Note: where to file: BIR jurisdiction of wherein the person/tax payer died.

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