Title
Annotation of BIR Tax Serial in Property Titles
Law
Memorandum Order No. 233
Decision Date
Dec 11, 2006
A Philippine government order requires the annotation of the BIR-issued Certificate Authorizing Registration (CAR) serial number in the Transfer Certificate of Title (TCT) for real property transfers to prioritize tax collection and ensure payment of transfer taxes before acquiring a TCT.

Analyze Cases Smarter, Faster
Jur helps you analyze cases smarter to comprehend faster—building context before diving into full texts.