Implementing the Memorandum of Agreement Signed between the Administrator, Land Registration Authority and the Commissioner, Bureau of Internal Revenue

July 2, 1987 REVENUE MEMORANDUM ORDER NO. 15-87 SUBJECT : Implementing the Memorandum of Agreement Signed between the Administrator, Land Registration Authority and the Commissioner, Bureau of Internal Revenue TO : All Internal Revenue Officers and Others Concerned The Bureau of Internal Revenue had signed an agreement with the Administrator, Land Registration Authority, the reasons and purposes for which the agreement was signed are enumerated in the "whereases" of the Agreement, copy of which is enclosed for your guidance and implementation (please refer to p. 12). acd One of the problems which the agreement failed to touch on is when a clearance is issued authorizing the transfer of titles of properties by way of gratuitous transfer of titles and the properties are located in places outside the jurisdiction of the Revenue Officer authorized to issue such clearance. The Register of Deeds to whom said clearance is to be presented may not be familiar with the authenticity of the signature of the Revenue Officer who issued the same, and the possibility is great for fake or spurious clearances might be presented to the Register of Deeds since the former's signatures are not available to the latter. To obviate this possibility, the Revenue Officer authorized to issue clearance authorizing the transfer of titles of property by way of gratuitous transfer of title shall not deliver to the donee, heir, administrator or executor the original copy of said certificate. Instead, the original copy of the certificate shall be mailed, by registered mail, to the Revenue District Officer concerned and for him to endorse the same to the corresponding Register of Deeds concerned. Only a copy of said certificate may be given to the donee, heir, administrator or executor for his guide or copy. There are two (2) important things that Revenue District Officers must do to implement the agreement, namely: 1. To provide the Register of Deeds, in advance, that is, before the clearances authorizing the transfer of titles of real property area actually issued, a list of numbers of the certificates to be issued by them. 2. To provide themselves with a rubber stamp, the contents of which are enumerated in paragraph I(A)4 of the Memorandum of Agreement, for them to stamp the information desired therein, below the acknowledgment of the deed (conveyance, sale, mortgage, lease, etc. or at the back thereof) which is to be registered with the Register of Deeds. This Order takes effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner