Fe Pilar E. Lepatan

February 26, 2009 BIR RULING [DA-(I-006) 128-09] Section 24 (D) (1); DA-420-2003 Fe Pilar E. Lepatan 1555 Pangpang, Guadalupe Cebu City 6000 Madam : This refers to your letter dated June 5, 2008, requesting clarification on whether or not there is a need to secure tax clearance from this Office, for titling purposes, on a mere change from your registered married name to your maiden name in pursuance of the Court's decision on the annulment of your marriage. It is represented that you have acquired gratuitously from your father, Manuel Lepatan, a parcel of land consisting of 228 square meters, described as Lot No. 2-E of the cons. subd. of Lots 1921 & 1922, Sto. Nio, Bogo, Cebu, covered by Tax Declaration 21230R of the City Assessor's Office, Bogo City; that apparently, it was given to you by your father exclusively; that the tax declaration was issued to you as FE PILAR L. VILLANUEVA married to Gil Villanueva instead of FE PILAR E. LEPATAN; that your husband Gil Villanueva filed a Petition in Court for the annulment of your marriage allegedly in view of your prior subsisting marriage; that your 2nd marriage with Gil Villanueva was subsequently annulled by the Regional Trial Court, Branch 22, Cebu City in its Decision dated August 25, 1998, which in turn had attained finality on October 1, 1998; that in the said decision, the Court found that there is no evidence that the parties acquired properties during their cohabitation. In reply, please be informed that your attempt to revert back to your maiden name so as to reflect it as FE PILAR E. LEPATAN in the new tax declaration of your paraphernal property by reason of annulment of your marriage, without any monetary consideration, is merely a change in nomenclature which is not subject to capital gains tax imposed under Section 24 (D) (1) of the Tax Code of 1997. (BIR Ruling No. DA-420-2003) TaDIHc Moreover, the change of your name in the Tax Declaration of the property which exclusively belongs to you is not likewise subject to the documentary stamp tax imposed under Section 196 of the Tax Code of 1997. Notwithstanding the foregoing, you are hereby directed to secure a Certificate Authorizing Registration (CAR) from the BIR-Revenue District Office having jurisdiction over the subject property, to effect the transfer in your preferred name. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service