Question & AnswerQ&A (MEMORANDUM ORDER NO. 233)
The Land Registration Authority, through the concerned Register of Deeds, is responsible for annotating the serial number of the CAR in the Transfer Certificates of Title.
The serial number of the CAR, the date of its issuance, the Revenue District Office Number of the district office that issued the CAR, the name of the Revenue District Officer who signed the CAR, and the taxes paid must be annotated.
The requirement covers transfers of Original, Condominium, and Transfer Certificates of Title of real properties sought to be registered with the Register of Deeds.
The annotation must be done as an indispensable requirement prior to the issuance of a Transfer Certificate of Title by the Register of Deeds.
The Tax Reform Act of 1997 requires the payment of transfer taxes before registering a deed and acquiring a Transfer Certificate of Title.
Presidential Decree No. 1529, or the Property Registration Decree, provides that registered land shall be subject to burdens and incidents like transfer taxes and allows such annotations in the Transfer Certificate of Title.
The annotation allows verification and back-checking of tax payments, ensuring that transfer tax payments are made as a precondition to the issuance of the Transfer Certificate of Title.
All inconsistent executive issuances, rules, and regulations or parts thereof are repealed or modified accordingly.
The Memorandum Order took effect fifteen (15) days after its publication in a national newspaper of general circulation.