This BIR return is filed by all persons (natural or juridical) whether resident or non-resident, including Estates and Trusts, who sells, exchanges, or disposes of a real property located in the Philippines classified as capital asset as defined under Sec. 39 (A)(1) of RA 8424 for the purpose of securing a Tax Clearance Certificate to effect transfer of ownership (title) of the property from the seller to the buyer.
However, filing of the return is no longer required when the real property transaction involves the following:
- it is not classified as a capital asset
- not located in the Philippines
- disposition is gratuitous
- disposition is pursuant to the Comprehensive Agrarian Reform
To be filed with the RDO having jurisdiction over the place where the property being transferred is located.
DEPARTMENT OF TRADE AND INDUSTRY 2/F DTI Bldg., 361 Sen. Gil Puyat Ave., Makati City, Philippines 1200
CHED application form for centers of excellence and centers of development for information technology
PEZA Roxas Boulevard corner San Luis Street, Pasay City, Philippines Tel. No.: (632) 551-3454 or 551-3455; Fax No.: (632) 891-6380; Email: [email protected]
How and where to apply 1. The interested bank shall apply in writing as follows: For applicants located in NCR and Metro Manila areas Chita S. Marzan Chairperson on Accreditation of Collecting Agents Manager, Finance Dept. Rm. 1708, 17th Flr., ...