Documentary Requirements

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.    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;
5.    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;

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

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

(front and back pages) 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.    Certification of No Improvement issued by the Assessor’s Office, if applicable;

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

document]:

·  Duly Notarized Original Special Power of Attorney (SPA), if the person

transacting/processing the transfer is not a party to the transaction
·  Certification from the Philippine Consulate if document is executed abroad
·  Location Plan/Vicinity map issued by the Local Assessor’s Office if zonal value cannot
be readily determined from the documents submitted
·  Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue
or his authorized representative, if tax exempt
·  Such other documents as may be required by law/rulings/regulations/etc.