2424rmo03 15 Annexes

"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 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
HEAD ONETT TEAM
DATE ISSUED
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
"Annex A"
b. Other requirements, applicable
Special Power of Attorney, if the person signing on the document is not owner as appearing in the Title
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR)
ON SALE OF REAL PROPERTY SUBJ ECT TO CAPI TAL GAI NS TAX ON SALE OF REAL PROPERTY SUBJ ECT TO CAPI TAL GAI NS TAX ON SALE OF REAL PROPERTY SUBJ ECT TO CAPI TAL GAI NS TAX ON SALE OF REAL PROPERTY SUBJ ECT TO CAPI TAL GAI NS TAX
DATE RECEIVED
ONETT OFFICER
DATE RECEIVED
NAME OF TAXPAYER ONETT OFFICER
NAME OF TAXPAYER
ON SALE OF REAL PROPERTY SUBJ ECT TO CAPI TAL GAI NS TAX ON SALE OF REAL PROPERTY SUBJ ECT TO CAPI TAL GAI NS TAX ON SALE OF REAL PROPERTY SUBJ ECT TO CAPI TAL GAI NS TAX ON SALE OF REAL PROPERTY SUBJ ECT TO CAPI TAL GAI NS TAX
"Annex A-1"
TIN of Mortgagee and Buyer
Notarized Deed of Consolidation, if any, but only photocopied document shall be retained by the BIR
relevant to the date of transaction
Sheriff's Certificate of Sale or Final Order of the Court confirming the Sale
Official Receipt/Deposit Slip and duly validated return as proof of payment
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
"Annex A-1"
TIN of Mortgagee and Buyer
Notarized Deed of Consolidation, if any, but only photocopied document shall be retained by the BIR
Sheriff's Certificate of Sale or Final Order of the Court confirming the Sale
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
DATE RECEIVED
ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY
DATE RECEIVED
ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY ON FORECLOSURE SALE OF REAL PROPERTY
"Annex A-2"
TIN of Buyer and Seller
b. 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
c. Other requirements, applicable
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
HEAD ONETT TEAM
DATE ISSUED Telephone No: ____________________
Original - Attach to Docket
"Annex A-2"
TIN of Buyer and Seller
b. 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
c. Other requirements, applicable
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
HEAD ONETT TEAM
Original - Attach to Docket
DATE RECEIVED
DATE RECEIVED
ON SALE OF REAL PROPERTY CLASSI FI ED AS ORDI NARY ASSET SUBJ ECT TO EWT ON SALE OF REAL PROPERTY CLASSI FI ED AS ORDI NARY ASSET SUBJ ECT TO EWT ON SALE OF REAL PROPERTY CLASSI FI ED AS ORDI NARY ASSET SUBJ ECT TO EWT ON SALE OF REAL PROPERTY CLASSI FI ED AS ORDI NARY ASSET SUBJ ECT TO EWT
ON SALE OF REAL PROPERTY CLASSI FI ED AS ORDI NARY ASSET SUBJ ECT TO EWT ON SALE OF REAL PROPERTY CLASSI FI ED AS ORDI NARY ASSET SUBJ ECT TO EWT ON SALE OF REAL PROPERTY CLASSI FI ED AS ORDI NARY ASSET SUBJ ECT TO EWT ON SALE OF REAL PROPERTY CLASSI FI ED AS ORDI NARY ASSET SUBJ ECT TO EWT
"Annex A-3"
a. MANDATORY REQUIREMENTS
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 Deed of partition/Certificate of award/ any other similar document
b.2 Proof that the transferee is qualified beneficiary based on documents submitted to the RDO by the CMP
association as enumerated above
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
"Annex A-3"
a. MANDATORY REQUIREMENTS
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 Deed of partition/Certificate of award/ any other similar document
b.2 Proof that the transferee is qualified beneficiary based on documents submitted to the RDO by the CMP
association as enumerated above
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
ON SALE OF REAL PROPERTY UNDER THE COMMUNI TY MORTGAGE PROGRAM (CMP) ON SALE OF REAL PROPERTY UNDER THE COMMUNI TY MORTGAGE PROGRAM (CMP) ON SALE OF REAL PROPERTY UNDER THE COMMUNI TY MORTGAGE PROGRAM (CMP) ON SALE OF REAL PROPERTY UNDER THE COMMUNI TY MORTGAGE PROGRAM (CMP)
DATE RECEIVED
DATE RECEIVED
ON SALE OF REAL PROPERTY UNDER THE COMMUNI TY MORTGAGE PROGRAM (CMP) ON SALE OF REAL PROPERTY UNDER THE COMMUNI TY MORTGAGE PROGRAM (CMP) ON SALE OF REAL PROPERTY UNDER THE COMMUNI TY MORTGAGE PROGRAM (CMP) ON SALE OF REAL PROPERTY UNDER THE COMMUNI TY MORTGAGE PROGRAM (CMP)
"Annex A-4"
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
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
"Annex A-4"
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
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRI NCI PAL RESI DENCE ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRI NCI PAL RESI DENCE ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRI NCI PAL RESI DENCE ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRI NCI PAL RESI DENCE
DATE RECEIVED
DATE RECEIVED
ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRI NCI PAL RESI DENCE ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRI NCI PAL RESI DENCE ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRI NCI PAL RESI DENCE ON SALE OF REAL PROPERTY FOR TAX EXEMPT SALE OF PRI NCI PAL RESI DENCE
"Annex A-5"
TIN of all Donors
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)
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)
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
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________

"Annex A-5"
TIN of all Donors
Notarized Deed of Donation
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)
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)
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
representative if tax exempt
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
DATE RECEIVED
DONOR' S TAX DONOR' S TAX DONOR' S TAX DONOR' S TAX
DATE RECEIVED
DONOR' S TAX DONOR' S TAX DONOR' S TAX DONOR' S TAX
"Annex A-6"
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
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
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
HEAD ONETT TEAM

"Annex A-6"
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
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
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
HEAD ONETT TEAM
DATE RECEIVED
ESTATE TAX ESTATE TAX ESTATE TAX ESTATE TAX
DATE RECEIVED
ESTATE TAX ESTATE TAX ESTATE TAX ESTATE TAX
"Annex A-6.1"
For Allowable Deductions, if applicable (clear photocopy only)
A. Funeral Expenses
Official Receipts and/or invoices of claimed Funeral Expenses
B. J udicial 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 corporation (where the value of the decedent's
interest is included as part of the gross estate)
E. Unpaid Mortgages
Document evidencing the unpaid mortgage (where the value of the decedent's interest is included as part
of the gross estate)

CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR)
ESTATE TAX ESTATE TAX
(More on back page)
"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
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
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
(back page)
DATE RECEIVED
"Annex A-7"
TIN of Seller
Photocopy of stock certificate
Proof of acquisition cost (i.e., Deed of Sale; FMV at the time of acqusition)
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
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
"Annex A-7"
TIN of Seller
Photocopy of stock certificate
Proof of acquisition cost (i. e., Deed of Sale; FMV at the time of acquisition)
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
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
NAME OF TAXPAYER
DATE RECEIVED
ONETT OFFICER
ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE
DATE RECEIVED
ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE ON SALE OF SHARES OF STOCKS NOT TRADED THRU STOCK EXCHANGE
"Annex A-8"
a. MANDATORY REQUIREMENTS for both Participants & Beneficiaries of the Socialized Housing Program under R.A. No. 7279
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
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
"Annex A-8"
a. MANDATORY REQUIREMENTS for both Participants & Beneficiaries of the Socialized Housing Program under R.A. No. 7279
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
HEAD ONETT TEAM
DATE ISSUED
Telephone No: ____________________
DATE RECEIVED
DATE RECEIVED
CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) ON SALE OF CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) ON SALE OF CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) ON SALE OF CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) ON SALE OF
REAL PROPERTY FOR SOCI ALI ZED HOUSI NG PROGRAM AS CERTI FI ED BY THE HLURB REAL PROPERTY FOR SOCI ALI ZED HOUSI NG PROGRAM AS CERTI FI ED BY THE HLURB REAL PROPERTY FOR SOCI ALI ZED HOUSI NG PROGRAM AS CERTI FI ED BY THE HLURB REAL PROPERTY FOR SOCI ALI ZED HOUSI NG PROGRAM AS CERTI FI ED BY THE HLURB
CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) ON SALE OF CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) ON SALE OF CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) ON SALE OF CHECKLI ST OF DOCUMENTARY REQUI REMENTS (CDR) ON SALE OF
REAL PROPERTY FOR SOCI ALI ZED HOUSI NG PROGRAM AS CERTI FI ED BY THE HLURB REAL PROPERTY FOR SOCI ALI ZED HOUSI NG PROGRAM AS CERTI FI ED BY THE HLURB REAL PROPERTY FOR SOCI ALI ZED HOUSI NG PROGRAM AS CERTI FI ED BY THE HLURB REAL PROPERTY FOR SOCI ALI ZED HOUSI NG PROGRAM AS CERTI FI ED BY THE HLURB
"Annex B"
NAME OF SELLER/S: ADDRESS: TIN:
NAME OF BUYER/S: ADDRESS: TIN:
DATE OF TRANSACTION: DUE DATE (CGT):
TOTAL
COMPUTATION DETAILS: PER AUDIT 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 P
(Tax Base)
LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------
CGT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Add: 25% Surcharge P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT -------------------------------------------------------------------------- P P
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 P P
(Tax Base)
DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------- P P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST --------------------------------------------------------------------------
P P
TOTAL AMOUNT OF Nos. 1 & 2 -----------------------------------------------------------------------------
P P
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 Chief, Assessment Div.
(Signature Over Printed Name) (Signature Over Printed Name)
Approved by: Approved by:
Head, ONETT Team Regional Director
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:
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.
ZV/
sq. m.
Fair Market
Value (FMV)
per TD
Tax
Declaration
No. (TD)
LOCATION CLASS. AREA
(Signature Over Printed Name)
TAXPAYER/AUTHORIZED REPRESENTATIVE Date Telephone No.
ONETT COMPUTATI ON SHEET ONETT COMPUTATI ON SHEET ONETT COMPUTATI ON SHEET ONETT COMPUTATI ON SHEET
CAPITAL GAINS TAX ( CGT) and DOCUMENTARY STAMP TAX (DST)
Tax Base
(ZV/FMV/SP whichever is
higher)
Selling Price
(SP)
FOR ONEROUS TRANSFER OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSET (BOTH TAXABLE AND EXEMPT)
DUE DATE (DST):
Zonal Value
(ZV)
Revenue Region No. ______ , Revenue District Office No. ______ - _______________________________
OCT/TCT
CCT No.
OR No. Tax Type Date of Payment
Reference:
"Annex B-1"
DATE OF TRANSACTION: DUE DATE (CGT): DUE DATE (DST):
PERSONAL PROPERTIES
Shares of Stocks
P P P P
TOTAL P P P P
See back page for Schedule 1 and 2
CAPITAL GAINS TAX
Taxable Base - Selling Price / Foreclosure Sale ------------------------------------------------------------ P P
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
P P
CGT STILL DUE / (OVERPAYMENT)
-------------------------------------------------------------------------
P P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT -------------------------------------------------------------------------- P P
DOCUMENTARY STAMP TAX
TAX DUE
Total Par Value x P1.50 for every P200.00 or a fraction thereof P P
Interest ( to )
Compromise Penalty
P P
Remarks:
CONFORME:
Telephone No. Date
TAXPAYER/AUTHORIZED REPRESENTATIVE
ONETT COMPUTATION SHEET ONETT COMPUTATION SHEET
CAPITAL GAINS TAX (CGT) and DOCUMENTARY STAMP TAX (DST)
Name of Issuing Corp.
ONEROUS TRANSFER OF SHARES OF STOCK NOT TRADED THROUGH THE LOCAL STOCK EXCHANGE
Par Value Cost
P200
Stock Cert.
No.
No. of
Shares Unlisted Shares
Fair Market Value / Book Value
Selling Price
Listed Shares
Computation of the Tax Due (If tax is payable under the installment method of computation)
Reference:
Schedule 1 - Computation of the Book Value
Total Stock Holder's Equity Excluding Appraisal Surplus = Book Value per Share x No. of Shares Sold = Total Book Value
Schedule 2 - Schedule of Cost and Other Allowable Expenses
P P
TOTAL
Total Cost & Expenses
of Sale
Allowable Expenses
of Sale
Total Outstanding Shares
Total Cost
Acquisition Cost /
Share
No. of
Shares
Particulars
"Annex B-2"
DONOR: TIN:
RESIDENCE: DATE OF DONATION:
DONEE/S: TIN:
ADDRESS:
RELATIONSHIP TO DONOR: RELATIVE STRANGER DUE DATE (DT):
DETAILS OF PROPERTY:
SCHEDULE 1 - REAL PROPERTIES
TOTAL P
PERSONAL PROPERTIES
SCHEDULE 2 - SHARES OF STOCKS
P
SCHEDULE 3 - OTHER ASSETS SCHEDULE 3
P
TOTAL P
GROSS GIFT (Sum of Totals from Schedule 1, 2, & 3) P P
Less Deductions:
NET GIFT
Add: Total Prior Net Gifts During the Calendar Year
TOTAL NET GIFTS
DONORS TAX DUE P P
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 P P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT PAYABLE --------------------------------------------------------------------------------------------
Remarks:
CONFORME:
ZV/FMV whichever
is higher
ZV/FMV whichever
is higher
ZV/FMV whichever
is higher
P
Description
P
P
Tax Declaration
No. (TD)
LOCATION
Stock Cert. No.
CLASS.
Name of Corp.
P
P P
AREA
OCT/TCT
CCT No.
Date Telephone No.
Fair Market Value Par Value
Fair Market Value
No. of Shares
CLASS/KIND
DONORS TAX
Fair Market Value
(FMV) per TD
(Use separate ONETT Computation Sheet for relative and stranger)
Zonal Value
(ZV)
ZV/
sq. m.
Reference:
"Annex B-3"
NAME OF TAXPAYER: Estate of TIN:
DATE OF DEATH:
NAME OF EXEC./ADMIN./HEIR: TIN:
ADDRESS: DUE DATE (ET):
PER REVIEW
PARTICULARS
REAL PROPERTIES (Schedule 1) P P P P
PERSONAL PROPERTIES (Sum of Sched. 2 & 3)
TAXABLE TRANSFERS (Schedule 4)
GROSS ESTATE P P P
LESS: DEDUCTIONS
FUNERAL EXPENSES P P
JUDICIAL EXPENSES
CLAIMS AGAINST THE ESTATE
CLAIMS AGAINST INSOLVENT PERSON
UNPAID MORTGAGES
TRANSFERS FOR PUBLIC USE
PROPERTY PREVIOUSLY TAXED (vanishing deduction)
OTHERS
TOTAL P P
FAMILY HOME
STANDARD DEDUCTION
MEDICAL EXPENSES
OTHERS
TOTAL DEDUCTIONS P P
NET ESTATE P P
Less: Share of Surviving Spouse - (Schedule A)
NET TAXABLE ESTATE P P
ESTATE TAX DUE P P
LESS: Tax Paid per Return, if a return was filed ----------------------------------------------------------------
TAX PAYABLE
--------------------------------------------------------------------------------------------------------------
P P
Add: 25% Surcharge
P
Interest ( to )
Compromise Penalty P P
TOTAL AMOUNT PAYABLE ------------------------------------------------------------------------------------------------ P P
SCHEDULE A - COMPUTATION OF SHARE OF SURVIVING SPOUSE
Gross Conjugal Estate P P
Less: Total Conjugal Deductions
Net Conjugal Estate
Share of Surviving Spouse (Net Conjugal Estate / 2) P P
Remarks:
CONFORME:
Date Telephone No.
TOTAL CONJUGAL
RESIDENCE OF DECEDENT:
(at the time of Death)
C O M P U T A T I O N D E T A I L S
TOTAL
ONETT COMPUTATION SHEET ONETT COMPUTATION SHEET
ESTATE TAX
PER AUDIT
EXCLUSIVE
Reference:
DETAILS OF PROPERTY:
SCHEDULE 1 - REAL PROPERTIES

TOTAL P P
PERSONAL PROPERTIES
SCHEDULE 2 - SHARES OF STOCKS
TOTAL P P
SCHEDULE 3 - OTHER PERSONAL PROPERTIES
TOTAL P P
SCHEDULE 4 - TAXABLE TRANSFERS
TOTAL P P
Particulars
Particulars
Fair Market Value
Exclusive
Conjugal / Communal
Exclusive
Conjugal / Communal
CONJUGAL
Tax Declaration No.
(TD)
LOCATION CLASS.
OCT/TCT
CCT No.
EXCLUSIVE
FMV whichever is higher
(FMV) per TD
Fair Market Value Zonal Value (ZV)
AREA
FMV per BIR
Name of Corp.
Fair Market Value
CONJUGAL EXCLUSIVE
Stock Cert. No.
Fair Market
Value
No. of
Shares
FMV whichever is higher
"Annex B-4"
DATE OF TRANSACTION: DUE DATE (EWT): DUE DATE (DST):
TOTAL
EXPANDED WITHHOLDING TAX
TAX DUE
Legal basis: RR No. 2-98/RR No. 6-2001 (CTRP) NIRC
P x P P
(Tax Base)
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) ------------------------------------------------------------------------- P P
Interest ( to )
Compromise Penalty
TOTAL AMOUNT STILL DUE ON EWT -------------------------------------------------------------------------- P P
DOCUMENTARY STAMP TAX
TAX DUE
P x P15.00 for every P1,000.00 or a fraction thereof P P
(Tax Base)
LESS: Tax Paid per Return, if a return was filed ------------------------------------------------------
Interest ( to )
Compromise Penalty
P P
Remarks:
CONFORME:
Tax Base
(ZV/FMV/SP whichever is
higher)
Selling Price
(SP)
AREA
Fair Market
Value (FMV)
per TD
Zonal Value
(ZV)
TAXPAYER/AUTHORIZED REPRESENTATIVE Date Telephone No.
(applicable rate)
EXPANDED WITHHOLDING TAX (EWT) and DOCUMENTARY STAMP TAX (DST)
SALE OF REAL PROPERTY CONSIDERED AS ORDINARY ASSET
LOCATION
OCT/TCT
CCT No.
Tax
Declaration
No. (TD)
CLASS.
ZV/
sq. m.
Reference:
"Annex C" "Annex C"
CS No. _______________ Date: ____________ CS No. _______________ Date: ____________
You may claim the Certificate Authorizing You may claim the Certificate Authorizing
Registration (CAR) on ________________ Registration (CAR) on ________________
DATE DATE

REF: NAME OF TRANSFEROR/S: TIN: REF: NAME OF TRANSFEROR: TIN:
NAME OF TRANSFEREE/S: NAME OF TRANSFEREE/S:
"Annex C" "Annex C"
CS No. _______________ Date: ____________ CS No. _______________ Date: ____________
You may claim the Certificate Authorizing You may claim the Certificate Authorizing
Registration (CAR) on ________________ Registration (CAR) on ________________
DATE DATE

REF: NAME OF TRANSFEROR/S: TIN: REF: NAME OF TRANSFEROR: TIN:
NAME OF TRANSFEREE/S: NAME OF TRANSFEREE/S:
ONETT Officer ONETT Officer
BUREAU OF INTERNAL REVENUE
RDO No. _____ - ____________________
REVENUE REGION NO. ____ - _______________________
C L A I M S L I P C L A I M S L I P C L A I M S L I P C L A I M S L I P
BUREAU OF INTERNAL REVENUE BUREAU OF INTERNAL REVENUE
RDO No. _____ - ____________________ RDO No. _____ - ____________________
ONETT Officer ONETT Officer
BUREAU OF INTERNAL REVENUE
RDO No. _____ - ____________________
REVENUE REGION NO. ____ - _______________________
C L A I M S L I P C L A I M S L I P C L A I M S L I P C L A I M S L I P
REVENUE REGION NO. ____ - _______________________ REVENUE REGION NO. ____ - _______________________
C L A I M S L I P C L A I M S L I P C L A I M S L I P C L A I M S L I P C L A I M S L I P C L A I M S L I P C L A I M S L I P C L A I M S L I P
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. ___ - ________________
CERTIFICATE AUTHORIZING
REGISTRATION (CAR) NAME OF TAXPAYER DATE ISSUED
(mm/dd/yyyy)
TAX
TYPE CAR NUMBER DATE
(mm/dd/yyyy)
Submitted by:
________________________
Head, ONETT Team
"Annex F"
Date CDR
No.
Name of Transferor and
Transferee
Tax
Type
I / C Assisted by
CDR - Checklist of Documentary Requirements
I - Incomplete
C - Complete
C D R L O G B O O K
RDO No. __________
Revenue Region No. __________
For the Month of ________________, ____________
"Annex F"
Date CDR
No.
Name of Transferor and
Transferee
Tax
Type
I / C Assisted by
I - Incomplete
C - Complete
C D R L O G B O O K
RDO No. __________
Revenue Region No. __________
For the Month of ________________, ____________
"Annex G"
(mm/dd/yyyy) (Registered Name/Last Name, First Name, MI) (mm/dd/yyyy) (Last Name, First Name, MI) (mm/dd/yyyy)
CS - Claim Slip
CAR - Certificate Authorizing Registration
Date of
CAR
Date Received
by TP
ONETT RECORD BOOK
Revenue Region No. _____
RDO No. _____
For the Month of __________________, ______
ONETT Officer
Assigned
CDR* No. Name of Transferor / Transferee
SEQ
No.
CS*
No.
Date of
CS
CAR No.
"Annex H"
Date Location/Description Selling Zonal Other
of Property Price Value Basis
(mm/dd/yyyy)
TOTAL P
* - sequentially numbered
Prepared by: Noted by:
EST CGT EWT DST DON
CAR REGISTRY BOOK
RDO No. _____
For the Month of __________________, ________
Name of
Transferor
Name of
Transferee
Address of
Transferee
RDO No. _____ - __________________
AMOUNT
OR
No.
Date
Paid
Head ONETT Team Revenue District Officer
OTHERS
SEQ
No.
Date of
CS
No. of Days
Processed
CAR*
No.
Date of
CAR
ONETT Officer
Assigned
CS No.
TAX TYPE
TRANSACTION
Address of
Transferor
"Annex I"
(mm/dd/yyyy)
* for computerized districts
CAR VERIFICATION LOGBOOK
LRA - RD - ___________________________
Date Name of Taxpayer
Taxpayer's
Representative
Total Amount
Paid
OR No. CAR No. Remarks Tax Type
Telephone
No.
Address Date of OR
OCN No.*
(TCL2)
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
AMOUNT IN
ESCROW
NAME OF BANK
TOTAL P P
NOTED/REVIEWED BY:
PREPARED BY: ________________________________ ____________________________
Head, ONETT Team REVENUE DISTRICT OFFICER
RDO No.: _________________
Rev. Region No. ____________
ONETT-ProcessFlow(Ver3-PRT)
04/04/03
START
ONETT
Member
Verifies TIN
is TP w/ TIN?
TSS
Issues TIN
Require-
ments
complete?
ONETT
Member
Checks
Requirements
presented
by TP and
signs CDR
ONETT Member
Computes tax
Head ONETT
Team
Approves CDR &
Computation
Sheet
ONETT Member
Assists TP in
Filling-up tax
forms
With
Payment?
ONETT Member
Requires TP to
pay the tax due
thru AAB/RCO/
DMT
ONETT
Member
Prepares
CAR/TCL
Head ONETT
Team
Signs/
approves
CAR/TCL
ONETT Member
Releases CAR &
TCL to TP upon
presentation
of CS
YES
NO
YES
ONETT
Member
Requires TP
to complete
requirements
Consistency
in computa-
tion
Transaction
time
measured:
For those w/
complete
docs.
from
checking of
docs. to
receipt of
complete
docs.
Transaction time
measured:
From receipt of
complete docs.
to issuance of
CAR
ONE-TIME TRANSACTION (ONETT) PROCESS FLOWCHART
NO
YES
NO
ONETT Member
Stamps Received
on Return/
photocopy
of validated return
w/ OR & complete
requirements.
Verifies against
TPs copies
TAXPAYER
.
Annex L
ONETT
Member
Issues CS
to TP
ONETT Member
Verifies
payment
Note: Payment
verification shall be
done before
release of CAR to
the TP.
Any
Issue?
Docket
NO
YES
ONETT
Member
Releases
orig
copy of
CDR
to TP
YES
NO
CARs issued
cover properties
outside
jurisdiction?
ONETT Member
Advises TP to proceed
to RDO where prop. Is
located for counter-
signature of RDO/Head
ONETT Team
Head ONETT
Team
Resolves
issues
Note: Day one (1)
starts the next
working day.
1
04/04/03
Docket
CARs issued
covering properties
outside
jurisdiction?
YES
NO
ONETT Member
Receives from
DPS duplicate
returns w/
DLN & Attach
to docket
ONETT Member
Prepares
transmittal
sheet
ONETT Member
Forwards
transmittal sheet
with dockets to
Assessment Div.
for review
RDO

Approves
transmittal
sheet
Assessment Div.
Receives
dockets from
RDO
Assessment Div.
Reviews dockets &
conducts
Performance Audit to:
Ensure quality
assessment
Check compliance
with
existing guidelines &
procedures
For Mandatory
Review?
NO
YES
NO
With
Findings?
Regional Director
Approves OCS/
dockets and
forward dockets
to Administrative
Div.
YES
END
Administrative
Division
Safekeeps docket
Head ONETT
Team
Sends/fax copy/ies
of CAR to
concerned RDO/s
and ISOS
Assessment Div.
Segregates
dockets
for selective
review
For Selective
Review?
YES
NO
Assessment Div.
Prepares transmittal
sheet & forwards
dockets to Admin.
Div. for safekeeping
A
C
Annex L
2
04/04/03
With
additional
assessment?
NO
YES
B
Assessment Division
Prepares recommen-
dation & 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
ROC .
Forwards docket
to appropriate
office
Decision for
Implementation
by ROWC?
NO
YES
A
ROC .
Refers to ROWC for
implementation/
data gathering/
further verification
ROWC .
Implements
decision/ Gathers
data/ Conducts
verification
ROWC .
Submits report/
recommendation
for approval of
ROC
Annex L
3
04/04/03
Assessment Div.
Prepares
PAN/FAN and
forwards to
Regional Dir. for
approval
B
Regional Director
Reviews/
approves/signs
PAN/FAN
Regional Director
Forwards docket
to Assessment
Division
Assessment Div.
Records & sends
PAN/FAN to
Administrative
Div. for mailing
Administrative Div.
Mails PAN/FAN to
concerned TP
NO
TP protested?
YES
Assessment Div.
Evaluates if
factual/legal
issue
Assessment Div.
Forwards to RDO
for collection
enforcement
Note: Follow existing
collection
enforcement
procedures
NO
factual
issue?
YES
Legal Division
Resolves legal
issue
Legal Division
Forwards report
w/ docket to
Assessment Div.
ROWC
Verifies factual
issue
Assessment Div.
Evaluates/
Resolves issue
ROWC
Forwards report
w/ docket to
Assessment Div.
NO
with
payment?
YES
Assessment Div.
Forwards docket
to Regional
Director
for appropriate
action/approval
C
Assessment Div.
Prepares BIR
Form 0605 for
approval of RD
Regional Director
Approves BIR
Form 0605
Assessment Div.
Requires TP to
pay thru
AAB/RCO/ DMT
Assessment Div.
Secures copy of TPs
proof of payment to be
attached to docket
Annex L
4
"Annex M"
Capital Gains Tax 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:
TAX TYPE NO. OF CARs ISSUED AMOUNT
MONTHLY REPORT OF ONETT COLLECTION
RDO No. ____ - _____________________
For the Month of ________________, 20___
Annex N
Bureau of Internal Revenue
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 BI R
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

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"Annex A"

IMPORTANT: 1. Processing of transaction commence only upon submission of COMPLETE DOCUMENTS.

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