This document outlines the mandatory documentary requirements for donations, which include:
1. A notarized original deed of donation and copies of donor and donee tax identification numbers.
2. Proof of any claimed tax credits and original receipts or returns as proof of payment.
3. A notarized special power of attorney if a third party is signing instead of the donor or donee.
For real property donations, additional requirements include certified true copies of title certificates, tax declarations, and certifications of no improvements on the donated property. Other optional documents like special powers of attorney or location plans may also be required depending on the circumstances of the donation.
This document outlines the mandatory documentary requirements for donations, which include:
1. A notarized original deed of donation and copies of donor and donee tax identification numbers.
2. Proof of any claimed tax credits and original receipts or returns as proof of payment.
3. A notarized special power of attorney if a third party is signing instead of the donor or donee.
For real property donations, additional requirements include certified true copies of title certificates, tax declarations, and certifications of no improvements on the donated property. Other optional documents like special powers of attorney or location plans may also be required depending on the circumstances of the donation.
This document outlines the mandatory documentary requirements for donations, which include:
1. A notarized original deed of donation and copies of donor and donee tax identification numbers.
2. Proof of any claimed tax credits and original receipts or returns as proof of payment.
3. A notarized special power of attorney if a third party is signing instead of the donor or donee.
For real property donations, additional requirements include certified true copies of title certificates, tax declarations, and certifications of no improvements on the donated property. Other optional documents like special powers of attorney or location plans may also be required depending on the circumstances of the donation.
This document outlines the mandatory documentary requirements for donations, which include:
1. A notarized original deed of donation and copies of donor and donee tax identification numbers.
2. Proof of any claimed tax credits and original receipts or returns as proof of payment.
3. A notarized special power of attorney if a third party is signing instead of the donor or donee.
For real property donations, additional requirements include certified true copies of title certificates, tax declarations, and certifications of no improvements on the donated property. Other optional documents like special powers of attorney or location plans may also be required depending on the circumstances of the donation.
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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.