Bureau of Local Government Finance Opinion

October 30, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Hon. Teresita Reyes-Domingo Senior State Prosecutor and Officer-in-Charge Technical Staff Department of Justice Manila M a d a m : This refers to the 1st Indorsement dated July 20, 2000 of that Office relative to the letter dated June 21, 2000 of Mr. Jose V. Nessia, requesting legal opinion/clarification on the refusal of the City Assessor of Bacolod City to issue Tax Declaration for taxation purposes, on the properties of his daughter covered by TCT Nos. T-235942 and T-235943 issued by the Register of Deeds. It is informed, that the subject request has already been resolved under the letter dated May 9, 2000 of this Bureau, copy attached, which provides 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." Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director October 30, 2000 Mr. Jose V. Nessia Purok Kasilingan, Bgy. Tangub Bacolod City S i r : This refers to your letter dated June 21, 2000, addressed to the Secretary of Justice, Department of Justice, which was forwarded to this Office for appropriate action, requesting legal opinion/clarification on the refusal of the City Assessor thereat to issue TD/PRF for taxation purposes, on the properties of your daughter covered by Transfer Certificate of Title Nos. T-235942 and T-235943 issued by the Register of Deeds. It is your contention that your daughter complied with all the requirements made by the Register of Deeds such as updated tax receipts, transfer tax receipts, deed of Donation, BIR certification and capital gains tax receipts before she was issued a Transfer Certificate of Title. Likewise, the said City Assessor is requiring your daughter to submit the same documents before the issuance of TD or PRF. A Memorandum dated March 20, 1998 (copy enclosed) of the said City Assessor was issued in accordance with BLGF Memorandum Circular No. 01-98 dated January 27, 1998, which in part reads as follows: "Sec. 135. Tax on Transfer of Real Property Ownership. '(b) For this purpose, the Register of Deeds of the province concerned shall, before registering any deed, require the presentation of the evidence of payment of this tax. The provincial assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the provincial treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization.' (R.A. No. 7160; Emphasis supplied)" It may be recalled that the subject request has already been considered resolved under the letter dated May 9, 2000 of this Bureau which clarified that: "the transfer tax covering the sale of, among others, the improvements (house), and the late filing fee be paid to effect the transfer of the tax declaration or PRF covering the subject real property." We trust that this Bureau has rendered the assistance you have requested. Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director