Certificate Authorizing Registration Still Subject to Verification/Validation

August 07, 2001 BIR RULING NO. 033-01 103 (B), NIRC 000-00 Ms . Anita B . Ancheta 214 Carriedo Street San Juan, Metro Manila M a d a m : This refers to your letter dated January 24, 2000 stating that you donated a certain property covered by Transfer Certificate of Title No. 51468 and located at Iba, Zambales, in favor of your daughter, Cristina B. Ancheta-Trinidad and granddaughter, Maria Isabel Ancheta Trinidad; that the corresponding donor's tax was paid on July 14, 1999 as evidenced by Land Bank's Official Receipt No. 3244683; that on September 17, 1999, a Certificate Authorizing Registration (CAR), i.e., BIR Form No. 1954 with Serial No. CAR 1999 00047030, was issued by the Revenue District Office (RDO) No. 042, San Juan, Metro Manila, Revenue Region No. 7, Quezon City through Revenue District Officer Rosemarie Ramos-Ragasa; that the corresponding documents were thereafter forwarded to Assessment Division Revenue Region No. 7, for review; that it was only on September 17, 1999 that your papers were returned to RDO No. 042, San Juan; that when you presented your complete documents to the Register of Deeds of Iba, Zambales headed by Atty. Athena C. Tarongoy, the said Register of Deeds denied the registration on the ground that the BIR CAR number is not allocated to RDO 18, Olongapo City and the signatory thereof was a person other than that certified to by the Regional Director, Revenue Region No. 4 as having authority to sign CAR forms, and as contained in the letter directive issued by then Commissioner Rualo to the Register of Deeds of Iba, Zambales on August 27, 1999; and that in view of the fact that your documents were caught in the transition of the aforesaid directive, you are now in effect requesting for a ruling on the matter. In reply, please be informed that inasmuch as you have already paid the donor's tax with the corresponding Certificate Authorizing Registration (CAR) bearing serial number CAR 1999 00047030 issued in your favor by the Revenue District Officer of RDO No. 42, San Juan, Metro Manila, which is the concerned revenue district office authorized to receive your donor's tax payment pursuant to Section 103(B) of the 1997 Tax Code and therefore to issue the CAR, and considering that the property is located other than the place of your residence, this Office has issued a directive to the Revenue District Officer of Iba, Zambales, to indorse the same to the Registry of Deeds for Iba, Zambales in order to effect the registration of the donated property in the name of the donees. It is however, understood that the CAR shall still be subjected to verification/validation by our Revenue District Officer of RDO No. 19, Iba, Zambales. Accordingly, you are hereby advised to present the said CAR and other pertinent supporting documents to our Revenue District Officer of RDO No. 19, Iba, Zambales for verification. CDHSac Very truly yours, (SGD.) REN G. BAEZ Commissioner of Internal Revenue