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. For manually issued title (red title), a certified true copy of the Original Certificate of Title (OCT), Transfer
Ceritificate of Title (TCT), or Condominium Certificate of Title (CCT) in case of a condo unit

For electronically issued title (blue title), photocopy of the Original Certificate of Title (OCT), Transfer
Ceritificate of Title (TCT), or Condominium Certificate of Title (CCT) in case of a condo unit

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

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 - Audited Financial Statements duly certified by an independent
certified public accountant with computation of fair market value per share at the time of
donation.

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

11. Special Power of Attorney (SPA) from the transacting party if the latter is not one of the parties to the
Deed of Transfer

Additional requirements may be requested for presentation during audit of the tax case depending upon
existing audit procedures.

Procedures

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.

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.
Submit all documentary requirements and proof of payment to the Revenue District Office having
jurisdiction over the place of residence of the donor.

One-Time Transaction (ONETT) taxpayers who are classified as real estate dealers/developers; those who
are considered as habitually engaged in the sale of real property and regular taxpayers already covered by
eBlRForms. Thus, taxpayers who are filing BIR Form No. 1706, 1707, 1800, 1801 and 2000-OT (for BIR
Form No. 1706 only) are excluded in the mandatory coverage from using the eBIRForms (Section 4 (3) of
Revenue Regulation No. 9-2016)

Please note that the time of filing and payment will vary depending on the law applicable at the time of gift.

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.