QuestionsQuestions (LRA CIRCULAR NO. 54)
To ensure uniform procedures and requirements for the registration of Emancipation Patents (EPs) and/or Certificates of Land Ownership Award (CLOAs) in Registries of Deeds nationwide, and to hasten CARP registration to enhance issuance of land titles to agrarian reform beneficiaries.
A request of the Department of Agrarian Reform (DAR) to the Register of Deeds for transfer of the title to the RP (using revised CARP Form No. 16), plus certification that the Land Bank of the Philippines (LBP) has fully paid/reserved the compensation (using revised CARP Form No. 15).
A transmittal letter of the Provincial Agrarian Reform Officer (PARO), the original and owner’s duplicate copy of the CLOA, and the owner’s duplicate copy of the RP title.
For untitled private lands: transmittal letter of PARO; original and owner’s duplicate copy of the CLOA; and a certification that LBP has fully paid/reserved compensation (revised CARP Form No. 15).
A DOT or MOA between the concerned agencies and DAR relative to transfer of untitled government lands to DAR pursuant to EO 407 (as amended by EO 448 and EO 506).
A transmittal letter of PARO; and the original and owner’s copy of the EP together with one carbon copy.
Whenever applicable, two print copies of the approved segregation/subdivision plan authenticated by DENR/LMS together with technical description must be submitted for registration.
EPs and CLOAs may be allowed provisional registration if proof is submitted that an application/petition for judicial or administrative reconstitution has been filed—i.e., copy of petition/application duly received by the court or Register of Deeds.
The EP/CLOA is entered in the Primary Entry Book for CARP transactions but is not signed; instead, it bears a certification stating it was entered and will be signed after reconstitution of the original title. The EP/CLOA receives a temporary number in a Provisional Registration Book.
Registration is completed after reconstitution without re-entering the instrument, using the original entry number reflected in the Primary book. The temporary number is replaced in the Provisional Registration Book system.
A Special Power of Attorney (SPA) executed by the absentee in favor of the signatory; if executed abroad, it must be authenticated by the Philippine Consul.
Deed of Extrajudicial Partition; Estate Tax Clearance; Affidavit of Publication and/or copies of each week’s newspaper issue where publication appeared; Transfer Tax; Realty Tax Clearance; and latest Tax Declaration.
Affidavit of consolidation; capital gains tax; documentary stamp tax; transfer tax; realty tax clearance; latest tax declaration; authenticated Articles of Incorporation and by-laws with SEC certificate of registration; and authenticated Board Resolution/Secretary’s certificate notarized appointing a person to dispose and sign transfer documents.
They are treated as ordinary transactions, therefore entered in the Regular Primary Entry Book and subject to payment of registration fees.
Such transactions are exempted from taxes arising from capital gains and exempted from payment of registration fees and other taxes and fees for the conveyance or transfer, provided arrearages in real property taxes (without penalty or interest) shall be deductible from the compensation (Sec. 66, RA 6657).