To Whom This May Concern,

I just want to enquire how much is the taxable amount for the property (house and lot) of the late LETECIA TUMANDAO SUPERALES since 2005 to present located at Aguadaz St, this municipality. It will be greatly appreciated if you can send us the copy of the breakdown of the taxable years which reamins unpaid from 2005 to present. This is one of the heirs of the late Mrs. Superales. Awaiting for your quick response to this.

Thank you very much.

            The Office of the Municipal Assessor of Burauen, Leyte has the primary duties, functions and reponsibilities in the administration of Real Property Taxes of the Local Government Unit. In order to facilitate the office transaction for Transfer (cancellation revision) of Tax Declaration, here under are basic requirement of documents to wit;

1. Deed of Conveyances such as Deed of Absolute Sale, Deed of Donation, Extra-Judicial Partition, Extra-Judicial Settlement, etc., should be registered at Registry of Deeds;

2. Subdivision plan (if portion only) surveyed by Geodetic Engineer duly approved by Land Management Service – Department of Environment and Natural Resources (LMS-DENR);

3. Certificate Authorizing Registration (CAR) from Bureau of Internal Revenue (BIR). This is a clearance that the applicant has already paid the Capital Gain Tax and/or Estate Taxes and/or Documentary Stamp Tax;

4. Official Receipt of payment of Real Property Tax up to the current year. The payment is to be paid  at the Municipal Treasurer’s Office;

5. Official Reciept of payment of Transfer Fee. The payment is to be paid also at the Municipal Treasurer’s Office;

6. Sworn Statement declaring the Market Value of Real Property filed by the owner/administrator;

7. Residence certificate or Community Tax Certificate of the owner/administrator.

           All the documents above are in two copies each except Item No. 5 and No. 7 which is one copy only.

           Upon completion of all the requirements, the revised tax declaration (transfer) is to be indorsed to the Provincial Assessor Office for review and approval. One copy (triplicate) shall given to the owner/administrator upon approval of the documents, and the payment of taxes shall commence base on the specified date of effectivity as reflected on the tax declaration.

           In order to avail the 20% discount of real property taxes, the tax declarant is adviced to make the necessary payment annually and must be paid on or before of March 31of the current year (Sec.251 of RA-7160). 

1. Requirement under the Manual by analogy:

        a. Certified true copy of CLOA must be submitted or the CLOA itself signed by the DAR;

        b. Approved survey plan signed by the DENR Regional Director or a certified copy;

        c. Registration from the Register of Deeds of Deed of Sale and other alienations such as Donations,     Adjudication per Assessor’s Manual, Annex A.

2. In case this CLOA is covered by an existing tax declaration, the tax declaration shall be presented so that it can be cancelled in case this is a voluntary offer to sell by the landlord.

3. In case there is an existing tax declaration but the declarant is not the person in the CLOA, the said tax declaration shall be presented so that an annotation can be made on that tax declaration and on the tax declaration covered by the CLOA.

4. For the CLOA that are having an encumbrance showing on the face or back of the CLOA that it is not yet fully paid, the encumbrance shall also be annotated in the tax declaration issued and on the other tax declaration,  the same annoatation is made since the tax declaration with different declarant is not cancelled.

5. Exemption from taxes of CLOA transaction refers only to penalties and interest, and does not include exemption of payment of real property taxes and certification fees pursuant to an ordiance by the Provincial Government. (Local Finance Circular 1-94)

6. A certification from the Land Bank of the Philippines that the land covered by CLOA has already been paid is no longer necessary as there is already an annoatation to the encumbrance in the title itself showing that  it is not yet fully paid, which annotation should be carried over to the tax declaration.

7. These policies shall be follwed for Emancipation Patents or other titles issued by the DAR.

8. Before a new tax declaration is issued, the tax declaration reciept for the real property tax paid for 10 years under Sec.222 of RA-7160 shall be presented or a xerox copy thereof. In case it is a cancellation of old tax declaration, the current tax reciept for real property tax shall be presented or a xerox copy.