BIR Ruling

July 6, 1967 The Director Revenue Region No. 18 Davao City S i r : This refers to your letter dated March 16, 1967 requesting information as to whether or not documents presented by the Bureau of Internal Revenue to the Register of Deeds for registration under Act 496 or under Act 5344 are subject to the payment of the corresponding registration fees. In reply thereto, I have the honor to inform you that pursuant to Section 56, Act No. 496, no registration, annotation, or memorandum on a certificate of title shall be made unless fees prescribed therefore by this Act are paid within fifteen (15) days time after the date of the registration of the deed, instrument, order or document in the entry book or day book, and in cases said fee is not paid within the time abovementioned, such entry shall be null and void; provided , further , that the National Government and the provincial and municipal governments need not pay such fees in advance in order to be entitled to entry or registration. Accordingly, the official documents which you present to the Registrar of Deeds for registration or annotation under Act 496 are subject to the payment of the corresponding registration fees although the Bureau need not pay the required fees in advance, these documents presented for registration being those of the National Government. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue