Real Property Donation Documentary Requirements

The following requirements must be submitted upon field or office audit of the tax case before the
Tax Clearance Certificate/Certificate Authorizing Registration can be released:

1. Deed of Donation

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

3. Proof of tax credit, if applicable

4. For manually issued title (red title), a certified true copy of the Original Certificate of Title (OCT),
Transfer Ceritificate of Title (TCT), or Condominium Certificate of Title (CCT) in case of a condo
unit

For electronically issued title (blue title), photocopy of the Original Certificate of Title (OCT),
Transfer Ceritificate of Title (TCT), or Condominium Certificate of Title (CCT) in case of a condo
unit

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 Assessor’s 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

11. Special Power of Attorney (SPA) from the transacting party if the latter is not one of the
parties to the Deed of Transfer

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

Valid ID of Donor and Donee;

Assessor’s Office – for tax assessment and zonal classification
Treasurer’s Office – for Real Property Tax Payment