Checklist of Documentary Requirements issuance by BIR of CAR (Certificate Authorizing

Registration)

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 Assessors 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.

Tax Rates
Effective January 1, 1998 to present (Republic Act No. 8424)

Net Gift Over But not Over The Tax Shall be Plus Of the Excess Over

100,000.00 exempt
100,000.00 200,000.00 0 2% 100,000.00
200,000.00 500,000.00 P 2,000.00 4% 200,000.00
500,000.00 1,000,000.00 14,000.00 6% 500,000.00
1,000,000.00 3,000,000.00 44,000.00 8% 1,000,000.00
3,000,000.00 5,000,000.00 204,000.00 10% 3,000,000.00
5,000,000.00 10,000,000.00 404,000.00 12% 5,000,000.00
10,000,000.00 and over 1,004,000.00 15% 10,000,000.00
Notes:
1. Rate applicable shall be based on the law prevailing at the time of donation.
2. When the gifts are made during the same calendar year but on different dates, the donor's tax shall
be computed based on the total net gifts during the year.
Donation made to a stranger is subject to 30% of the net gift. A stranger is a person who is not a:
brother, sister (whether by whole or half blood), spouse, ancestor and lineal
descendants; or
relative by consanguinity in the collateral line within the fourth degree of
relationship.