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TO Ali Internan F"evenue Of,ficers r]r-]d Others Concern]e{i

SU B.i EICT Taxpa),er ldentification Number' {TIN) fnr In}/oluntary Transf,er

DATil A.tt<)1i,|
1 rLJt)L{,JL 7 )0];9
t r *

This Operations Memoranduni is issr-red for transactions involving involuntary transfer of

fbreclosed proper-ty(ies) that was acquired by the Bangko Sentral ng Pilipinas (BSP), Hotne
Development Mutual Fund (HDMF). Philippine Air Force (PAF) and Local Governrnent Units (LCU).
rvherein the required information to issue a TIN to the ou,ner(s) of the said property is no longer
obtainable and cannot be provided by the transacting parties.

Since the TIN is one of the nrandatory requirernents in the issuance of Electronic Certificate
Authorizing Registration (eCAR) which is needed in order to transfer foreclosed property(ies) r.vith the
Registry of Deeds. hereunder are tl.]e procedures to be lollowed irr the issnance of TIN and the
corresponding eCAR:

The Client Support Section (CSS) shall verifl'the existence of the Tlt'\ ot'the taxpaver in
the c'REGTINQuery database. Ilthe taxpa\,er has no existing TIN in the eREGTINQUeT'1
database, the CSS shall check the Revenr-re Data Center and National Office database of the
integrated Tax Systenr (lTS).

I .l If there are similar narles sucli as:

a. Same First Narre and Last Name;
b. with "Single" civil status in the ITS,
Same First Narne and Middle Name
in case of female rnarried;
Ensure that the birth date andior middle initial (in case of male and married f'emale)
are the sarxe to detennine u,hether or not the transferortaxpayer(s)/registered
owner(s) of the foreclosed property(ies) and name on record are one and the saine
person;

1.2 lf the lecord of the taxpayer is not found in the eREGTINQuery database or ITS.
the Chief. CSS shall issue a certification (Annex A) that there is no existing record
or TIN of the transfbror-taxpayer(s)/registered owner(s) of the fbreclosed
property(ies) as of the date of verification. The said certiflcation shall forrn part of
the docket:

r.3 Transf'eror-taxpa,ver(s)iregistered owrrer(s)of tlre fbreclosed property(ies) certifled

with no existing record or TIN as of the date of transaction shall use the TIN lbr
involuntary transt'er in ltern no. 3 of this Memorandum. Only owners o[ the
foreclosed properly(ies) by BSP. PAF, LGU in the list subrnitted by HDMF shall
use the assigned TINs for involuntaly transfer of properties.

jTir
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ffill fi[C.-',r-quS i'dr...] i. ulvr jriii{

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1
-l Tire TII-.' ir;r'illvolLiirtarv tt'aiisfei'slrali be used.,,!,itlr the
lirilo*,iris di:i,ils:
i:or o\'1''ll;is o{'1li'operties fbreclosecl bi,' Rangk., ,ricirtr.al ,g pilipi,as -

gned R
A ss iisncd DO j : 1 RDO No. A39
Classiflcation : I iton-lnclividual
Reg i stereci l'j ant e InvoIuntary Transler
Tracle Narre Llan ks- tn vo I untar._v Trans fer. o I pro rert
Registe recl Addl'e ss B II{-National Offlce Idg..
B B IR Roaci- D il ir;rrr, a,,.r* C,tv
IIOI
Taxpayer Typc One Tirrie Transaction
Date of Organization i : October 1.20 l8
Tax Type Capital Gains Tax- Real Property
Docnrnentarv Stanr r Tax
A ccountin Periocl Calendar

For o\"vners of properlies loreclosed bl,' Holre De veloprnent MutLral irLr,cl

Assiened TIN 080-080-808-002

Assigned RDO RDO No. 039
CIassi fication Noir-ind ivid ual I

Pre,giste i'ed l.iaine __t I

I n vo i untai'i, Ti'aii s 1'ei' i

Trade I\alle nster of erop.rty,

Registered Addr.ess B IR-Narional Of fice BIdg., BIR Road. Dilirnan.
1101
e,,.r* Crty
Tax-D?ver Tv : j One Time Ti'ansaciion
Dot. of Organ ization October 1.20 l8
Tax Type Capital Gaiiis Tax- Real proper:t1,
i
i
I
Documentary Starlp Tax
i
Accounting Period I

I Cale ndar'

For o\'vners of properlies foreclosed by Philippine Air Force -

Ass gned TIN
Ass gned RDO
Ciassifrcation : i Non-lndividuai
I Registered Name --: i i,vo
i

Trade Narne
Regirtffi
i

j
: i BlR-National office Bldlmrran.
v rt qr,.ron
\<Lrv/*.' Citvi
i
i ttot
er Type
,T
I ax por i
:i One Tiine Tr"ansaction
f-\^t.- ^Cl-\---,^.-:
r-./.11s u i \Jr gail IZzlIloll Uctolrer i. 201 8
I

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Tax Type I
I
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I Cap,ro, n
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t

Docurnentu,ry Sta,rrp Ta*

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BtJREAiJ OF lFJTfRruqt_ p+rr|;rrss

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iiii il --t:-tr{ f:ry- ir ii1\
lh'/ il AtlG23"3$1$ (t itti
ll\" ii $&fl*'p* ll lli,'
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 For' ii of i;r'o1te r-tie s [orccloscri l;i [-ociii (ir,i r:r'ni-i]erit Unit:;

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Clas;srilciition
Re gi ster'e cl N
Traelc N arite
Registered Adciress
Iglfgl,.,'f,vp. i i One
a n: e i . i t,-,volrrntar.v Trarrsiei'
l i,ocal Covernment L-.,nits-involuliLrir'\j -i-r'ansfel of Property
: i BIR-i-'tational Office Bidg.. BIR [{oacl, Quezoii City
r101
'l'ime T.ransaction
I

Date cf Orgaitization i , i October I, 20 I I

-['f
Tax i : i Capital Cains 'I'ax- Real []r'operty
ite
i i Docurnentari,Stamp&x --]
oqrylrG@
For yollr str"ict compliance.
----l

AP
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D puty Contttt, issioner

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