Bureau of Local Government Finance Opinion

May 9, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Jose V. Nessia Purok Kasilingan, Bgy. Tangub Bacolod City S i r : This refers to your request for opinion as to whether or not the Assessor may refuse to issue TD/PRF to the declarant over the properties covered by Certificate of Title issued by the Register of Deeds. It is your contention that the City Assessor thereat refused to issue TD/PRF on the properties registered in the name of your daughter, Sandra Nessia, under Certificate of Title Nos. T-235942 and T-235943, for no apparent reason. In a 2nd Indorsement dated January 31, 2000, the said City Assessor informed this Bureau that submission of the following documents for the issuance/transfer of tax declaration is being required by her office, to wit: 1. Owner's Copy of Title 2. Updated Tax Receipts 3. Transfer Tax Receipts 4. Deed of Sale or any mode of Transfer 5. Late filing fee receipt if issuance of Title exceeds 60 days The said City Assessor also submitted that the request of your daughter was acted upon, however, transaction was not pushed through for reason that no transfer tax was paid for the improvement (house) with a Market Value of P100,000.00. Allegedly, Ms. Nessia was also asked to pay for the late filing fee but she withdrew all of her documents and never came back. In this connection, attached is a copy of the letter dated March 29, 1993 of this Bureau, which clarified that submission of the following other requirements should be complied with in order that tax declaration could be cancelled/transferred, viz: "1. that the real property taxes due on the subject lot be fully paid; "2. that the corresponding tax on the transfer of ownership has been paid ; "3. that the certification of payment of capital gains tax issued by the Bureau of Internal Revenue is presented to that Office." (Emphasis supplied) Accordingly the stand taken by the City Assessor, that the transfer tax covering the sale of, among others, the improvement (house), and the late filing fee be paid to effect the transfer of the tax declaration or PRF covering the subject real property, is deemed in order. ICDcEA We trust that this will clarify matters. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge