Documentary requirement for TRANSFER of Tax Declaration:
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).