The Next Hurdle: A Step-by-Step Guide to Getting Your BIR eCAR for Inherited Land

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  You’ve finally gathered the siblings, signed the Extrajudicial Settlement (EJS), and figured out the newspaper publication details. You might think the hardest part is behind you, but there is one massive gatekeeper you still have to pass before the property can officially be transferred to your names: the Bureau of Internal Revenue (BIR) . To change the name on a land title, the Registry of Deeds will strictly demand an eCAR (Electronic Certificate Authorizing Registration) . Think of the eCAR as your official "tax clearance" proving that the government has received its fair share of estate taxes. If your documents are disorganized, a single trip to your Revenue District Office (RDO) can quickly turn into a frustrating circle of rejections. Here is exactly how to navigate the BIR eCAR process without losing your mind—or your budget. πŸ“‹ The eCAR Document Checklist Before you step foot inside your specific RDO, make sure you have these core documents compiled neatly in a fol...

How to get TIN for Sale and Estate tax return

SEPT. 26, 2022 UPDATE: JUST A PIECE OF INFORMATION:

Remember to update your status in your TIN (tax identification no.) especially when you are working on transfer of ownership processes like Deed of Absolute Sale, Extra Judicial Settlement of Estate, etc..

If your TIN shows you are single but you are already married, BIR will require you to change status of your TIN to married. You need to present marriage contract to the BIR branch where you are registered, so they can change your status to married from single.

Don't forget to have a photocopy of your ID and marriage contract with you, so that in case BIR will ask for a copy, you are prepared to provide.

Little things, but can cause delay if we are not awareπŸ˜‰.

God bless everyone!πŸ™

______________________________

Happy Mother's Day to all mother's around the world!πŸ’❤

A safe and happy day to everyone!

Word meaning:

Decedent refers to the person who passed away (whose estate you are working on).

RDO (Revenue District Office, BIR branch where you will file your returns for sale/estate)

ONETT- One Time Transaction, this section handles your sale/estate tax filing

TIN (tax identification no)

How to apply TIN for One Time Transaction

Just would like to share to you the simple process on how to get the TIN no when you are working on a Deed of Sale or Extra Judicial Settlement of Estate for the sellers, buyers, heirs and decedents. 

Form 1904


Fill up form 1904. You can get a copy of this from the BIR RDO where you will be filing your sale or estate tax return. 

Here are the requirements that you will provide:

For the Payor of estate tax (with no TIN yet)- decedent with legal residence in the Philippines at the time of death:

1. Birth certificate or any valid identification card (ID) that would show the applicant's complete name, address, birth date and signature. In my experience, government issued ids are preferable, like driver's licence, PRC identification cards, passports, etc..

2. Marriage contract if the applicant is a married woman

3. Death certificate of decedent

Submit form 1904 duly filled up, at the RDO branch which has jurisdiction over the permanent residence of the decedent at the time of his death. Present all attachments/requirements.

For Payor of Final Capital Gain Tax on real estate properties (with no TIN yet)

1. Birth certificate or any valid identification card (ID) that would show the applicant's complete name, address, birth date and signature. In my experience, government issued ids are preferable, like driver's licence, PRC identification cards, passports, etc..

2. Marriage contract if the applicant is a married woman

3. Deed of Sale duly notarized

Submit form 1904 duly filled up, at the RDO branch which has jurisdiction over the registered address of the seller.

However, if the seller, buyer or heir have already a TIN no, all you need to do is have your TIN confirmed. You will still fill up form 1904, then present valid ID for authentication purposes. 

Important: TIN application/verification for ONE TIME TRANSACTION is handled separately, hence you should advise staff that this is for a One Time Transaction.

This is all for now. As always, you all stay safe and healthy, God Bless! πŸ™



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