Bureau of Local Government Finance Opinion

March 5, 2012 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully referred to the City Assessor, Taguig City, for comment and/or appropriate action, the herein letter dated March 2, 2012 of Atty. Manuel Abrogar III, ABROGAR & BACLIG LAW FIRM, Rm. 607 Fil Garcia Building, 140 Kalayaan Avenue, Quezon City, Counsel for and in behalf of his client, the White Cross Foundation and Affiliates Philippines, Inc. (WCFAPI), requesting issuance of Tax Declaration (TD) on Lot 3-A, Psd-50230, Parcel 3, Psu-2031 located at Barangay Fort Bonifacio, Taguig City. DTcACa In the attached letter dated January 19, 2012 of Atty. Randy A. Rutaquio, Registrar, Office of the Registry of Deeds (RD), Taguig City, in reply to the letter-request dated January 17, 2012 of Atty. Abrogar for the registration of the Deed of Assignment, the following documents were required to be submitted by his client before the RD can act on the request for registration: a. Tax Declaration ; b. Realty Tax Clearance; c. Transfer Tax Receipt; d. Certificate Authorizing Registration (CAR); e. Capital Gains Tax; f. Documentary Stamp Tax; g. BIR Tax Clearance Certificate; h. Articles of Incorporation; i. Secretary Certificate; j. Owner's Copy of OCT No. 291; and k. Registration Fee and IT Fee. WCFAPI, in its letter dated January 20, 2012 addressed to the City Assessor of that city, submitted a Sworn Statement covering its real property, and further requested for the issuance of tax declaration as directed by the RTC, Branch 71, Pasig City, in a Special Proceeding No. 9092 of the Intestate Estate Court. It is likewise alleged in the abovementioned letter that WCFAPI has also been informed by that Office of the unit value of the property along Lawton Road, that city, which is P3,000.00/sq.m. for the 83,958 sq.m. amounting to P251,874,000.00. IEaHSD However, Atty. Abrogar verbally alleged that when they visited the Assessor's Office thereat to follow-up their said request, he was informed that they cannot issue the requested tax declaration for reason unknown to him. In this regard, please be informed that this Bureau, in a series of opinions similarly situated and as provided for under Local Assessment Opinion No. 1-81 dated February 19, 1981 (copy enclosed) ruled as follows: "xxx xxx xxx. " Issuance of the 'Tax Declaration' is for taxation purposes only. The 'Tax Declaration' DOES NOT and CANNOT, alone and by itself, confer any legal title of ownership in fee simple to the declarant/assessee over the properties covered thereby unlike the 'Certificate of Title' issued by the Register of Deeds in accordance with the Torrens Systems prevailing in our jurisdiction with the enactment of Act 496 , otherwise known as the 'Land Registration Act' which is the very 'evidence of ownership' itself. The primary function of the 'Tax Declaration' is to serve as documentary 'evidence of taxability' of the real property covered thereby." (Underscoring supplied) Report of action taken hereon soonest is requested. (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director