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CGT/DST REQUIREMENTS ESTATE TAX REQUIREMENTS

1. Duly notarized deed of conveyance (sale or 1. Death certificate;


donation); 2. Partition agreement (judicial partition, extrajudicial
2. Ackthnowledgment receipt for the purchase price partition or affidavit of self-adjudication);
executed by the seller; 3. Certificate of total landholdings of the deceased
3. Official receipt of the notary public; and surviving spouse from the office of:
4. Tax declaration; A. Municipal Assessor;
5. Certification from the Assessor’s Office whether B. Provincial Assessor;
the area has no/with taxable structural C. City Assessor;
improvements; 4. Certified true copy of tax declaration nearest to the
6. Certificate of title, if any, otherwise secure from the time of death;
Register of Deeds a certification that the property 5. Certification from the Assessor’s Office whether
has no title; the area has no/with taxable structural
7. TIN of both the vendor and the vendee. improvements;
6. Certificate of title, if any, otherwise secure from the
NOTE: Register of Deeds a certification that the property
has no title;
 CGT should be filed and paid within thirty (30) 7. TIN of the deceased or estate;
days from date of execution of conveyance. 8. TIN of the administrator/all of the heirs;
9. Certificate of bank deposit, if applicable;
 DST should be filed and paid within the first five 10. CPA certificate, if applicable;
(5) days of the following month of execution. 11. Funeral expenses, if applicable.
NOTE:
 There should be a Special Power of Attorney (SPA) There should be a Special Power of Attorney (SPA) if the
if the one presenting the document is not the one presenting the document is not the administrator, heir
vendor or the vendee. or vendee.

CGT/DST REQUIREMENTS ESTATE TAX REQUIREMENTS

1. Duly notarized deed of conveyance (sale or 1. Death certificate;


donation); 2. Partition agreement (judicial partition, extrajudicial
2. Acknowledgment receipt for the purchase price partition or affidavit of self-adjudication);
executed by the seller; 3. Certificate of total landholdings of the deceased
3. Official receipt of the notary public; and surviving spouse from the office of:
4. Tax declaration; A. Municipal Assessor;
5. Certification from the Assessor’s Office whether B. Provincial Assessor;
the area has no/with taxable structural C. City Assessor;
improvements; 4. Certified true copy of tax declaration nearest to the
6. Certificate of title, if any, otherwise secure from the time of death;
Register of Deeds a certification that the property 5. Certification from the Assessor’s Office whether
has no title; the area has no/with taxable structural
7. TIN of both the vendor and the vendee. improvements;
6. Certificate of title, if any, otherwise secure from the
NOTE: Register of Deeds a certification that the property
has no title;
 CGT should be filed and paid within thirty (30) 7. TIN of the deceased or estate;
days from date of execution of conveyance. 8. TIN of the administrator/all of the heirs;
9. Certificate of bank deposit, if applicable;
 DST should be filed and paid within the first five 10. CPA certificate, if applicable;
(5) days of the following month of execution. 11. Funeral expenses, if applicable.
NOTE:
 There should be a Special Power of Attorney (SPA) There should be a Special Power of Attorney (SPA) if the
if the one presenting the document is not the one presenting the document is not the administrator, heir
vendor or the vendee. or vendee.

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