Transcription in the Registration Book of Free Patents without the Corresponding Tax Declaration in the Name of the Patentee

April 1, 2004 LRA CIRCULAR NO. 05-04 TO : All Registers of Deeds, Branch Registers of Deeds and All Concerned SUBJECT : Transcription in the Registration Book of Free Patents without the Corresponding Tax Declaration in the Name of the Patentee It has come to the attention of the undersigned that some Registers of Deeds refuse to transcribe free patent titles in the registration book unless the corresponding tax declaration presented are already in the name of the patentees. It is informed that the imposition of such requirement is without basis in law. The purpose of presentation of the tax declaration is mainly for the Registry to have a correct basis for the computation of the fee by way contribution to the Assurance Fund provided for under Section 93 of the Property Registration Decree (PD 1529). It has been sufficiently established that declaration of ownership to a parcel of land is primarily for valuation of the land, taxation purposes and assessment of realty taxes due the local government where that land lies. Tax declarations are only prima facie evidence of possession for which taxes have been paid therefore. ( Municipality of Santiago, Isabela vs. The Court of Appeals , 120 SCRA 734, February 21, 1983). Moreover, where the land involved has not yet been assessed for taxation purposes, its value, for the purpose of determining the contribution to the assurance fund, shall be determined by the sworn declaration of two dis-interested persons to the effect that the value fixed by them is to their knowledge, a fair valuation (Sec. 93, P.D. 1529). In view of the foregoing, all concerned are hereby directed to admit the registration of patent titles basing the computation of the Assurance Fund on the tax declaration presented even though the same is not yet in the name of the patentee. For strict compliance. (SGD.) BENEDICTO B. ULEP Administrator Land Registration Authority