1.

Fill up and print the required BIR forms for the following modes of transfer;
a. Sale of Land by Government Employee
i. BIR FORM 1706 - CAPITAL GAINS TAX RETURN
This return shall be filed in triplicate copies by all persons (natural or juridical) whether resident
or non-resident, including Estates and Trusts, who sell, exchange, or dispose of a real property
located in the Philippines classified as capital asset as defined under Sec. 39 (A) (1) of RA No.
8424. The term "sale" includes pacto de retro sale and other forms of conditional sales. The
transaction may be taxable or exempt.

Mandatory Requirements [additional two (2) photocopies of each document]:

1. Taxpayer Identification Number (TIN) of Seller/s and Buyer/s;

2. Duly Notarized Original Deed of Absolute Sale/Deed of Transfer;
3. Certified True Copy/ies of the Tax Declaration at the time or nearest to the date of the transaction
issued by the Local Assessor’s Office for land and improvement;
4. Certified True Copy/ies of Original/Transfer/Condominium Certificate/s of Title (OCT/TCT/CCT);
5. Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No
Improvement issued by the Assessor’s Office, if applicable;
6. Validated return and Original Official Receipt/Deposit Slip as proof of payment; for no payment
return, copy of Acknowledgment Receipt of return filed thru eBlRForms;
7. Acknowledgment receipt of proceeds of sale from the seller;
8. Secretary’s Certificate or Board Resolution, approving the sale/transfer of the real property and
indicating the name and position of the authorized signatory to the Deed of Sale/Assignment, if
the seller/transferor is a corporation;
9. Duly Notarized Original Special Power of Attorney (SPA) from the transacting party/ies if the
person signing is not one of the parties to the Deed of Transfer;

For sales made in prior years [additional two (2) photocopies of each document]

1. Certified True Copy of Deed of Sale/Assignment/Exchange or certification of notarization issued

by the Clerk of Court of City/Municipality or Regional Trial Court (RTC) or the Office of the
Executive Judge of the City/Municipality where the Notary Public is registered or certification of
notarization from the National Archives Office

Other Additional Requirements, if applicable [additional two (2) photocopies of each document]:

1. Duly Notarized Original Special Power of Attorney (SPA), if the person transacting/processing
the transfer is not a party to the transaction
2. Certification from the Philippine Consulate if document is executed abroad
3. Location Plan/Vicinity map issued by the Local Assessor’s Office if zonal value cannot be readily
determined from the documents submitted
4. Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his
authorized representative, if tax exempt
5. Such other documents as may be required by law/rulings/regulations/etc.

b. Sale of Land by Real Property Corporation

BIR FORM 1606 -Withholding Tax Remittance Return
This return shall be filed in triplicate by every Withholding Agent/Buyer on the sale, transfer or exchange
of real property classified as ordinary asset. One return should be filed for every property (including portion
of a property) purchased.

The term “Ordinary Asset” shall mean property held by the taxpayer other than capital asset including
stock in trade, or other property of a kind which would properly be included in the inventory if on hand at
the close of the taxable year, or property held primarily for sale to customers in the ordinary course of trade
or business, or property used in trade or business of a character which is subject to the allowance for
depreciation, or real property used in trade or business

Attachments Required
1. A copy of Notarized Deed of Sale or Exchange;
2. Photocopy of the Transfer Certificate of Title (TCT)/ or Original Certificate of Title (OCT)/ or
Condominium Certificate of Title (CCT);
 3. Certified True Copy of the latest Tax Declaration (lot and/or improvement);
4. If what is sold is lot only, a certification from the Assessor’s Office that there is no existing improvement
on the lot being sold/transferred;
5. Copy of BIR Ruling for tax exemption confirmed by the BIR, if applicable;
6. Proof of registration with HLURB or HUDCC, if applicable;
7. For amended return, proof of tax payment and the previously filed return.

c. Donation of Land by Government employee to his child

BIR Form No. 1800 - Donor’s Tax Return
This return shall be filed in triplicate by any person, natural or juridical, resident or non-resident, who
transfers or causes to transfer property by gift, whether in trust or otherwise, whether the gift is direct or
indirect and whether the property is real or personal, tangible or intangible.

Mandatory Requirements [Additional two (2) photocopies of each document]

1. Duly Notarized Original Deed of Donation
2. Taxpayer Identification Number (TIN) of Donor and Donee/s
3. Proof of claimed tax credit, if applicable
4. Duly Notarized Original Special Power of Attorney (SPA) for the
transacting party if the person signing is not one of the parties to the Deed
of Donation
5. Validated return and Original Official Receipt/Deposit Slip as proof of
payment; for no payment return, copy of Acknowledgement Receipt of
return filed thru eBIRForms

For Real Properties: [Additional two (2) photocopies of each document]

6. Certified True Copy/ies of the Original/Transfer/Condominium

Certificate/s of Title of the donated property, if applicable
7. Certified True Copy/ies of the Tax Declaration at the time or nearest to the date
of the transaction issued by the Local Assessor’s Office for land and
improvement, if applicable
8. Certificate of No Improvement issued by the Assessor’s Office, if
applicable

Other Additional Requirements, if applicable: [Additional two (2) photocopies of

each document
1. Duly Notarized Original SPA, if the person transacting/processing the transfer is not a party to the
transaction
2. Certification from the Philippine Consulate if document is executed abroad
3. Location Plan/Vicinity map, if zonal value cannot be readily determined from the documents
submitted
4. Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his
authorized representative, if tax exempt
5. Such other documents as may be required by law / rulings / regulations / etc.

d. Inheritance of land form single parent government employee who dies from stress related causes last
August 2019

BIR Form No. 1801 Estate Tax Return

This return shall be filed in triplicate by:
1. The executor, or administrator, or any of the legal heir/s of the decedent, whether resident or non-
resident of the Philippines, under any of the following situations: a. In all cases of transfers subject to
estate tax; b. Regardless of the gross value of the estate, where the said estate consists of registered or
registrable property such as real property, motor vehicle, shares of stock or other similar property for
which a clearance from the BIR is required as a condition precedent for the transfer of ownership thereof
in the name of the transferee; or
2. If there is no executor or administrator appointed, qualified, and acting within the Philippines, then any
person in actual or constructive possession of any property of the decedent.

Mandatory Requirements
 [Additional two (2) photocopies of each document]
1. Certified true copy of the Death Certificate
2. Taxpayer Identification Number (TIN) of the decedent and heir/s
3. Notice of Death (only for death prior to January 1, 2018) duly received by the BIR, if gross taxable
estate exceeds P20,000 for deaths occurring on January 1, 1998 up to December 31, 2017; or if the
gross taxable estate exceeds P3,000 for deaths occurring prior to January 1, 1998
4. Original copy of any of the following: a) Affidavit of Self Adjudication; b) Deed of Extrajudicial Settlement
of the Estate, if the estate has been settled extrajudicially; c) Court order if settled judicially; d) Sworn
Declaration of all properties of the Estate
5. A certified copy of the schedule of partition and the order of the court approving the same within thirty
(30) days after the promulgation of such order, in case of judicial settlement
6. Validated return and Original Official Receipt/Deposit Slip as proof of payment; for no payment return,
copy of Acknowledgement Receipt of return filed thru eBIRForms
7. Proof of Claimed Tax Credit, if applicable
8. CPA Statement on the itemized assets of the decedent, itemized deductions from gross estate and the
amount due if the gross value of the estate exceeds five million pesos (P5,000,000) for decedent’s death
on or after January 1, 2018 or two million pesos (P2,000,000) for decedent’s death from January 1, 1998
to December 31, 2017
9. Certification of the Barangay Captain for the claimed Family Home (If the family home is conjugal
property and does not exceed Php10 Million, the allowable deduction is one-half (1/2) of the amount only)
10. Duly Notarized Promissory Note for "Claims Against the Estate" arising from Contract of Loan
11. Accounting of the proceeds of loan contracted within three (3) years prior to death of the decedent
12. Proof of the claimed "Property Previously Taxed"
13. Proof of the claimed "Transfer for Public Use"

For Real Properties, if any: [Additional two (2) photocopies of each document]
14. Certified true copy/ies of the Transfer/Original/Condominium Certificate/s of Title of real property/ies,
if applicable
15. Certified true copy of the Tax Declaration of real properties at the time of death, if applicable
16. Certificate of No Improvement issued by the Assessor's Office where declared properties have no
improvement

Other Additional Requirements, if applicable: [Additional two (2) photocopies

of each document]
1. Duly Notarized Original Special Power of Attorney (SPA), if the person transacting/processing
the transfer is not a party to the transaction and/or Sworn
2. Statement if one of the heirs is designated as executor/administrator
3. Certification from the Philippine Consulate if document is executed abroad
4. Location Plan/Vicinity map, if zonal value cannot be readily determined from the documents
submitted
5. Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his
authorized representative, if tax exempt
6. BIR-approved request for installment payment of Estate tax due
7. BIR-approved request for partial disposition of Estate
8. Such other documents as may be required by law/rulings/regulations/etc.
9.
2. Attach a list of requirements for each form. *Property value at P1,000,000 only.