Bureau of Local Government Finance Opinion

March 17, 2003 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Respectfully returned, thru the Regional Director for Local Government Finance, Department of Finance, Region IV-A (CALABARZON), People's Mansion Compound, Batangas City, to the Provincial Assessor of Cavite, Trece Martires City, his within preceding Indorsement dated June 27, 2002, received by this Bureau on July 18, 2002, requesting opinion if his Office could possibly issue a tax declaration in the name of Mr. Isabelo Igos, with a corresponding "dual assessment" annotation on his tax declaration, inasmuch as his office has already issued a tax declaration in the name of one, Dr. Romeo Pulido. Under the attached letter dated May 17, 2002, the Igos family is requesting the cancellation of TD No. 3339-A, which was revised under TD No. 97-00883 in the name of Dr. Romeo R. Pulido, which issuance was allegedly in pursuance of Regional Memorandum Circular No. 1-88 dated January 4, 1988 of BLGF, RO No. IV, Batangas City (copy attached); and subsequently the issuance of a tax declaration in the name of Isabelo Igos, who claims to be the actual occupant of the subject property since 1948 up to the present. Mr. Sergio Igos made representations that his father bought the subject property, an agricultural land, identified as Lot No. 314, Psc-21 Ternate Cadastre, Ternate, Cavite, covering an area of 4,622 sq. m. from Sps. Rosario Reyes and Leon Poblete, thru Decree No. 564979 of the United States of America, conferred upon Sps. Poblete on August 21, 1935 as evidenced by the Private Deed of Sale dated December 21, 1948 (copy attached), in the amount of Two Hundred Fifty Pesos (P 250.00). He likewise submitted that the matter was brought to the attention of the Ombudsman thru Atty. Marilyn Torres-Galvez, who requested "that Mr. Igos be advised of the proper action to take for the possible cancellation of tax declaration in the name of Dr. Pulido". In reply thereto, the Provincial Assessor of Cavite in a letter dated April 4, 2002 informed Atty. Galvez that the tax declaration issued in favor of Dr. Pulido is "for taxation purposes only, subject to better rights and should not be considered as title to the property" and that the cancellation of tax declaration in Dr. Pulido's name on one hand; and the issuance of tax declaration in favor of Mr. Igos, on the other hand, was held in abeyance until receipt of Dr. Pulido's reaction/answer to the letter dated February 28, 2002 of Atty. Manuelito Diosomito, Counsel for Mr. Isabelo Igos, strongly demanding the withdrawal of his claims over the property. To date, the subject reaction/answer has not been received. In his 2nd Indorsement dated June 27, 2002, the Provincial Assessor of Cavite, submitted that "his office has no authority to cancel said tax declaration (TD No. 00883), without observing due process for the reason that Article IV(2)(h) of the Manual on Real Property Tax Administration in the Philippines (Assessment Regulations No. 3-75 dated February 10, 1975 of the Department of Finance (DOF) which precludes assessors from canceling tax declarations, if the declarants are objecting to the cancellation of the assessment in their names". Article IV(A)(2)(h) of Assessment Regulations No. 3-75, provides as follows: "(h) Cancel all of the assessments, in case several assessments are made, but if any assessee or his representative shall object to the cancellation of the assessment made in his name, such assessment shall not be cancelled but the fact shall be noted on the tax declaration and assessment rolls and other property books of record. Preference, however, shall be given to the assessment of the person who has the best title to the property or, in default thereof, of the person who has possession of the property." (emphasis ours) "xxx xxx xxx" In view of the above provision of the law, assessors are precluded from cancelling tax declarations if the Assessee objects to the cancellation. In this case, the tax declaration issued to Dr. Romeo Pulido by the Provincial Assessor of Cavite, cannot be cancelled. Accordingly, the Provincial Assessor of Cavite is hereby instructed to issue a tax declaration in the name of Isabelo Igos with the following notation: "This property is also declared in the name of Dr. Romeo Pulido under Tax Declaration No. 97-00883. This is in compliance with the instructions embodied under the 2nd Indorsement dated March 17, 2003." In the same manner, the following notation should likewise be indicated on the face of the Tax Declaration issued in the name of Dr. Romeo Pulido. "This property is also declared in the name of Isabelo Igos under Tax Declaration _____________. This is in compliance with the instructions embodied under the 2nd Indorsement dated March 17, 2003." Relatedly, enclosed is a copy of the 4th Indorsement dated February 27, 2003 of this Bureau, the pertinent portion of which reads as follows: "It may be recalled in this regard that the "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 System 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." (Local Assessment Opinion No. 1-81 dated February 19, 1981) On this score, the request of the Provincial Assessor of Cavite for opinion on the issuance of tax declaration in the name of Mr. Isabelo Igos, with a corresponding notation as discussed herein, is hereby answered in the affirmative. Mr. Isabelo Igos has been advised accordingly under a separate letter of the same date. aCTcDS Be guided accordingly. (SGD.) MA. PRESENTACION R. MONTESA Executive Director