QuestionsQuestions (CSC MEMORANDUM CIRCULAR NO. 16)
It aims to standardize and simplify the issuance of TCL/CAR for transfers of real properties across pilot and non-pilot Districts, using the same uniform jurisdictional criterion (based on where the transferor is registered/required to be registered) to eliminate conflicting procedures.
It refers to the computer-generated tax clearance issued by Revenue District Offices (RDOs) in computerized areas for purposes of registering real property upon full payment of taxes due on the transfer transaction.
It refers to the existing non-computerized tax clearance form issued by RDOs to authorize registration of the real property transaction.
It refers to the RDO having jurisdiction over the domicile, legal residence, or principal office/place of business of the taxpayer-transferor where he/it is registered or required to be registered.
The TCL/CAR shall be issued by RDO No. 51 (Pasay City).
The estate tax return may be filed with the Office of the Commissioner through RDO No. 39 (Quezon City), and the TCL/CAR shall be issued by RDO No. 39.
The RDO issuing the TCL/CAR for registration purposes shall issue certified true copies to the administrator/executor/heir for presentation to the concerned Register of Deeds.
The report is submitted to the Assessment Division for review; after any deficiency tax due is paid, a Confirmation or Termination Letter is issued by the Chief, Assessment Division and transmitted to the RDO for issuance of the TCL/CAR.
The TCL/CAR shall be issued by RDO No. 51 (Pasay City).
The RDO issuing the TCL/CAR issues certified true copies to the donor for presentation to the concerned Register of Deeds.
The tax returns and all taxes due on the transaction (e.g., capital gains tax/creditable withholding tax, documentary stamp tax) must be filed and paid in the RDO where the seller-transferor is registered.
The RDO issuing the TCL/CAR shall issue certified true copies to the seller/transferor or buyer/transferee for registration with the Register of Deeds in each area.
The Chief, Asset Valuation Division-National Office must furnish RDOs with updated zonal valuation copies. If an RDO cannot identify the correct valuation, it should consult the District Officer of the RDO where the property is located to establish the correct zonal valuation.
It repeals/amends inconsistent provisions in existing issuances, and it takes effect immediately.