Documentary Requirements of Bir Taxes

CAPITAL GAINS TAX
Final Capital Gains Tax for Onerous Transfer of Real Property Classified as Capital
Assets (Taxable and Exempt)
Tax Form
BIR Form 1706 – Final Capital Gains Tax Return (For Onerous Transfer of Real Property
Classified as Capital Assets -Taxable and Exempt)
Documentary Requirements
1) One original copy and one photocopy of the Notarized Deed of Sale or Exchange
2) Photocopy of the Original Certificate of Title; Transfer Certificate of Title; or Condominium

Certificate of Title in case of a condo unit
3) Certified True Copy of the tax declaration on the lot and/or improvement during nearest time
of sale
4) “Certificate of No Improvement” issued by the Assessor’s office where the property has no
declared improvement, if applicable or Sworn Declaration/Affidavit of No Improvement by at
least one (1) of the transferees
5) Copy of BIR Ruling for tax exemption confirmed by BIR, if applicable
6) Duly approved Tax Debit Memo, if applicable
7) “Sworn Declaration of Intent” as prescribed under Revenue Regulations 13-99, if the

transaction is tax-exempt
8) Documents supporting the exemption
Additional requirements may be requested for presentation during audit of the tax case
depending upon existing audit procedures.
ESTATE TAX
BIR Form 1801 - Estate Tax Return
1. Notice of Death duly received by the BIR, if gross estate exceeds P20,000 for deaths
occurring on or after Jan. 1, 1998; or if the gross estate exceeds P3,000 for deaths occurring
prior to January 1, 1998
2. Certified true copy of the Death Certificate
3. Deed of Extra-Judicial Settlement of the Estate, if the estate is settled extra judicially
4. Court Orders/Decision, if the estate is settled judicially;
5. Affidavit of Self-Adjudication and Sworn Declaration of all properties of the Estate
6. A certified true copy of the schedule of partition of the estate and the order of the court
approving the same, if applicable
7. Certified true copy(ies) of the Transfer/Original/Condominium Certificate of Title(s) of real

property(ies) (front and back pages), if applicable
8. Certified true copy of the latest Tax Declaration of real properties at the time of death, if
applicable
9. "Certificate of No Improvement" issued by the Assessor's Office declared properties have no

declared improvement or Sworn Declaration/Affidavit of No Improvement by at least one (1) of
the transferees
10. Certificate of Deposit/Investment/Indebtedness owned by the decedent and the surviving

spouse, if applicable
11. Photo copy of Certificate of Registration of vehicles and other proofs showing the correct
value of the same, if applicable
12. Photo copy of certificate of stocks, if applicable
13. Proof of valuation of shares of stocks at the time of death, if applicable
 For listed stocks - newspaper clippings or certification from the Stock Exchange
 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
death
14. Proof of valuation of other types of personal property, if applicable
15. Proof of claimed tax credit, if applicable
16. CPA Statement on the itemized assets of the decedent, itemized deductions from gross
estate and the amount due if the gross value of the estate exceeds two million pesos, if
applicable
17. Certification of Barangay Captain for claimed Family Home

18. Duly notarized Promissory Note for "Claims against the Estate" arising from Contract of
Loan
19. Accounting of the proceeds of loan contracted within three (3) years prior to death of the
decedent
20. Proof of the claimed "Property Previously Taxed"
21. Proof of claimed "Transfer for Public Use"
22. Copy of Tax Debit Memo used as payment, if applicable
DONOR’S TAX
BIR Form 1800 – Donor’s Tax Return
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. Certified true copy(ies) of the Original/Transfer/Condominium Certificate of Title (front

and back) of lot and/or improvement donated, if applicable
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

Documentary Requirements of Bir Taxes

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CAPITAL GAINS TAX

2) Photocopy of the Original Certificate of Title; Transfer Certificate of Title; or Condominium

5) Copy of BIR Ruling for tax exemption confirmed by BIR, if applicable

6) Duly approved Tax Debit Memo, if applicable

7) “Sworn Declaration of Intent” as prescribed under Revenue Regulations 13-99, if the

8) Documents supporting the exemption

2. Certified true copy of the Death Certificate

4. Court Orders/Decision, if the estate is settled judicially;

5. Affidavit of Self-Adjudication and Sworn Declaration of all properties of the Estate

7. Certified true copy(ies) of the Transfer/Original/Condominium Certificate of Title(s) of real

9. "Certificate of No Improvement" issued by the Assessor's Office declared properties have no

10. Certificate of Deposit/Investment/Indebtedness owned by the decedent and the surviving

12. Photo copy of certificate of stocks, if applicable

13. Proof of valuation of shares of stocks at the time of death, if applicable

14. Proof of valuation of other types of personal property, if applicable

15. Proof of claimed tax credit, if applicable

17. Certification of Barangay Captain for claimed Family Home

20. Proof of the claimed "Property Previously Taxed"

21. Proof of claimed "Transfer for Public Use"

22. Copy of Tax Debit Memo used as payment, if applicable

2. Sworn Statement of the relationship of the donor to the donee

3. Proof of tax credit, if applicable

4. Certified true copy(ies) of the Original/Transfer/Condominium Certificate of Title (front

6. “Certificate of No Improvement” issued by the Assessor’s office where the properties

7. Proof of valuation of shares of stocks at the time of donation, if applicable

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

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