Checklist of Documentary Requirements (CDR) Donor’s Tax (Philippines)

Documentary Requirement – Bureau of Internal Revenue (BIR) Philippines

A. Mandatory Requirements (Taxable/Exempt)

Tin of all Donors
Notarized Deed of Donation
Certified True copy of the latest Tax Declaration issued by the Local Assessor’s Office for land and improvement applicable to the taxable transaction
Owner’s copy for presentation purposes only together with the photocopy thereof for authentication or Certified True Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT).
Sworn declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issues by the Assessor’s office, if applicable.
Proof that the Donee is a qualified relative of the Donor, if the donation if being taxed using the schedular rates (e.g. Birth Certificate, Marriage Contract, Baptismal Certificate, affidavit of a third party)
Official Receipts/Deposit slip for this purpose and duly validated return as proof of payment

B. Additional Requirements: If applicable

  1. For Personal Properties Proof of valuation of shares of stock at the time of donation a. For listed stocks – certification of the price index from the PSE/latest FMV publishes in newspapers at the time of transaction b. For unlisted stocks – latest audited financial statements of the issuing corporation with computation of the book value per share. Certificate of deposit/investment/indebtness/stocks for donated cash or securities
    Certificate of Registration of motor vehicle, if any.
  2. Others Special Power of Attorney, if the signatory on the document is not the owner as appearing on the title
    Certificate of Exemption/BIR Ruling issues by the Commissioner of the Internal Revenue or his Authorized representative if tax exempt.
    Such other requirements as may be required by law/rulings/regulations/other issuances.

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Checklist of Documentary Requirements – Estate TaxChecklist of Documentary Requirements – Estate Tax

A. Mandatory Requirements (Taxable/Exempt) Tin of EstatePhotocopy of the death certificate, subject to presentation of the originalany of the following:Affidavit of self adjudicationDeed of extra judicial settlement of the estate, if the estate has been settled extra judiciallycourt order if settled judiciallysworn declaration of all properties of the estateOfficial receipts/deposit