BIR Ruling [DA-060-00]

February 1, 2000 BIR RULING [DA-060-00] Memorandum For: The Revenue District Officer Revenue District No. 27 Caloocan City In connection with the sale of real property on April 2, 1998 by the Spouses Benjamin V. Lim and Veronica Lim in favor of the Spouses Feliciano Nepomoceno and Erlinda Nepomoceno, both of whom are residing in Caloocan City, wherein the realty subject of said sale is located in Novaliches, Quezon City, you are informed that the issuance of the corresponding Certificate Authorizing Registration (CAR) on said realty falls with the exclusive jurisdiction of the Revenue District Officer of Revenue District Office No. 27, Caloocan City, pursuant to Revenue Memorandum Order No. 17-97 which took effect on April 1, 1997. The aforesaid issuance provides that the CAR on sale, exchange or transfer of real property shall be issued by the Revenue District Office where the seller-transferor is registered or is required to be registered. Consequently, you are hereby instructed to issue the corresponding CAR on the above-described sale transaction after the corresponding taxes due thereon has been paid by the taxpayer. Afterwhich, the papers relative to said sale transaction, should be forwarded to the Revenue District Officer of Revenue District Office No. 28, Novaliches, Quezon City. Please be guided accordingly. cd Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner Legal and Enforcement Group