Bureau of Local Government Finance Opinion

May 6, 2003 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION The Provincial Assessor Tandag, Surigao del Sur M a d a m : This refers to your letter of November 5, 2002, furnishing us a copy of Resolution No. 502 dated October 22, 2002, of the Honorable Sangguniang Panlalawigan thereat entitled: "Earnestly Requesting the Honorable Jose Isidro Camacho, Secretary, Department of Finance, Manila, for Exemption of the Province of Surigao del Sur in the implementation of Regional Office Memorandum Circular No. 002-2002 dated June 28, 2002 of the In-Charge of Office, Bureau of Local Government Finance, Department of Finance, CARAGA Administrative Region, Butuan City." Apparently the In-Charge of Office, Bureau of Local Government Finance (BLGF), Department of Finance, CARAGA Administrative Region, Butuan City, issued Regional Office Memorandum Circular No. 002-2002 dated June 28, 2002 to all Provincial, City and Municipal Assessors thereat, in effect requiring the registration of all duly notarized final deed of conveyance affecting untitled/unregistered lands before transfer of tax declaration is effected, pursuant to Sections 112 and 113 of PD No. 1529. In this regard, attention is invited to the 2nd Indorsement dated May 26, 1993 of this Bureau as reiterated under its 1st Indorsement dated July 4, 2002, both copies attached, which opines that "When real property is being conveyed, cancellation and transfer of tax declaration covering a real property may be effected only upon the submission of instruments conveying real property duly registered with the Register of Deeds of the place where the property is located." The prohibition of the non-registration of instrument with the Register of Deeds before the same can be conveyed, transferred, cancelled is provided under Section 113 of PD No. 1529, which is reproduced hereunder for your ready reference: "Section 113. No deed, conveyance, mortgage, lease, or other voluntary instrument affecting land not registered under the Torrens System shall be valid, except as between the parties thereto, unless such instrument shall have been recorded in the manner herein prescribed in the Office of the Register of Deeds or the province or city where the land lies." Based on the above provision of law, this Bureau, much to its regret, cannot grant your request for the exemption of the Province of Surigao del Sur in the implementation of Regional Office Memorandum No. 002-2002 of BLGF, CARAGA Administrative Region, for lack of legal basis. aSEDHC Be guided accordingly. Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director