QuestionsQuestions (Republic Act No. 456)
It prohibits the registration in the Registry of Deeds of certain voluntary documents affecting real property or interests therein (such as sale, transfer, assignment, mortgage, or lease) when the real estate taxes actually due on the property are not fully paid.
Those where real property or an interest therein is sold, transferred, assigned, mortgaged, or leased.
The real estate taxes levied and actually due thereon must have been fully paid.
A certificate issued by the provincial, city, or municipal treasurer showing that the real property involved is not delinquent in taxes.
If evidence is not presented within fifteen (15) days from the date of entry of the document in the primary entry book, the entry shall be deemed cancelled.
From the date of entry of the document in the primary entry book of the Register of Deeds.
The law requires payment of real estate taxes “levied and actually due” on the property.
Every document of transfer or alienation filed with the Register of Deeds must be accompanied by an extra copy, which the officer must transmit to the city or provincial assessor, whether or not the document is registered or denied.
While RA 456 uses the phrase broadly, it is read in context with transactions involving transfer or alienation of real property interests—commonly including sales, assignments, and similar conveyances.
No. Failure to furnish the Register of Deeds with the copy shall not invalidate an otherwise valid agreement.
No. The law explicitly provides that failure to furnish the extra copy does not invalidate an otherwise valid agreement.
Yes. Section 2 requires transmission of the extra copy to the city or provincial assessor “irrespective of whether said document has been registered or denied registration.”
The Registry of Deeds entry in the primary entry book is treated as cancelled if evidence of tax payment is not submitted within the specified fifteen-day period.
It is tied to payment of real estate taxes that are levied and actually due. The treasurer’s certificate addresses whether the property is delinquent, but the core requirement is full payment of due levied taxes.
Upon approval on June 8, 1950.