DOCUMENTARY REQUIREMENTS- DONORS TAX

1. Deed of Donation

2. Sworn Statement of the relationship of the donor to the donee

3. Proof of tax credit, if applicable

4. Certified true copy(ies) of the Original/Transfer/Condominium Certificate of Title (front and

back) of lot and/or improvement donated, if applicable

5. Certified true copy(ies) of the latest Tax Declaration (front and back pages) of lot and/or
improvement, if applicable

6. Certificate of No Improvement issued by the Assessors office where the properties have
no declared improvement, if applicable

7. Proof of valuation of shares of stocks at the time of donation, if applicable

For listed stocks - newspaper clippings or certification issued by the Stock
Exchange as to the par value per share
For unlisted stocks - Audited Financial Statements duly certified by an
independent certified public accountant with computation of fair market value
per share at the time of donation.

8. Proof of valuation of other types of personal properties, if applicable

9. Proof of claimed deductions, if applicable

10. Copy of Tax Debit Memo used as payment, if applicable

Additional requirements may be requested for presentation during audit of the tax case
depending upon existing audit procedures.