Question & AnswerQ&A (PROCLAMATION NO. 859)
To provide uniform policies and guidelines on the issuance of Tax Clearance Certificates and Certificates Authorizing Registration for transfers of real properties, eliminating inconsistencies between pilot and non-pilot districts and simplifying taxpayer compliance.
It refers to the Revenue District Office having jurisdiction over the domicile or legal residence, principal office, or place of business of the transferor where he or it is registered or required to be registered.
The RDO that issues the TCL/CAR for registration of the properties shall provide certified true copies of the TCL/CAR to the administrator, executor, or heirs for presentation to the concerned Register of Deeds.
After the verification or audit and payment of any deficiency tax due, a Confirmation or Termination Letter must be issued by the Chief, Assessment Division and transmitted to the RDO for issuance of the TCL or CAR.
They must be filed and paid at the RDO where the seller-transferor is registered or required to be registered.
The RDO issuing the TCL/CAR shall issue certified true copies of the certificates to the seller or buyer for presentation to the different Registers of Deeds.
To supply every RDO with updated zonal valuations nationwide, either in computer or print form, and assist in establishing correct zonal valuations when RDOs face difficulties.