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. 📋 The eCAR Document Checklist Before you step foot inside your specific RDO, make sure you have these core documents compiled neatly in a fol...

Deed of Partition

Good day to everyone! My wishes of good health and wellness to all.

Today I would share the experience I had with regard to partitioning a titled lot.

Two friends of mine decided to buy a 256 sqm corner lot in a subdivision. It was titled, real estate taxes were updated and the location was for them perfect. However, the intention was to subdivide the lot and for them to get separate titles in their name for each of the resulting lot.

Anyway, corner lots are great to subdivide.

Per Land Registration Authority (LRA):

"ALL SUBDIVISION/CONSOLIDATION TRANSACTIONS REQUIRE THE FOLLOWING DOCUMENTS ASIDE FROM THE BASIC REQUIREMENTS:
  1. Letter request for subdivision/consolidation
  2. Sepia or polyethylene film of the plan duly approved by Land Registration Authority or the Land Management Bureau
  3. Blue copy of the plan
  4. Original technical description (duly approved)
IF WITH CHANGE OF OWNERSHIP, THE FOLLOWING ADDITIONAL DOCUMENTS ARE REQUIRED:
  1. Agreement of partition
  2. Real estate tax clearance

The process of partitioning the lot:

First, we engaged a geodetic engineer to do the subdivision of the 256 sq.m lot into two equal shares. The geodetic engineer surveyed the land and prepared the subdivision plan and technical description of each of the resulting lot. 

We also agreed that he will facilitate and process the approval of the lot subdivision from the Land Management Bureau. 

So the things we need from the geodetic engineer for the partitioning of the lot were the following:

1. Approved subdivision plan showing the lot area agreed upon by the parties, Sepia and blueprint copies

2. Approved technical description of each of the resulting lot

We also prepared the Partition Agreement duly notarized. 

Here's the link to the Partition Agreement template we used, for your reference:

Partition Agreement


It took two months for us to get the approval from Bureau of Lands, now Land Management Bureau.

Processing with BIR for the Deed of Absolute Sale

With all the requirements available, we started by processing the deed of sale from the seller to my two friends, paying the capital gain tax and the documentary stamps tax with the Bureau of Internal Revenue (BIR). Please refer to my previous blog about Deed of Absolute Sale process,  in case you need more information.

Here's the link to the Deed of Absolute Sale blog:




The BIR Revenue Officer examined the approved subdivision plan and the Partition Agreement. He advised to keep them for the Register of Deeds, once the CAR (Certificate of Registration) will be released.

CAR (Certificate of Registration) was released after a month and then we proceeded to the transfer of title with the Register of Deeds.

Registration and transfer of title with Register of Deeds

We paid the transfer tax in the municipal treasurer's office which had jurisdiction over the real estate property. Then proceeded to pay registration and miscellaneous expenses with the Register of Deeds.
Here are the requirements we presented to the Register of Deeds:

1. CAR (Certificate of Registration) from BIR with the original Deed of Absolute Sale:
2. Receipt for the transfer tax payment
3. Original Owner's Copy of Title
4. Certified true copy of tax declaration
5. Tax clearance
6. Partition Agreement
7. Sepia and blueprint copies of subdivision plan duly approved and signed by Land Management Bureau
8. Technical descriptions of the 2 lots duly approved and signed by Land Management Bureau

Please note that all documents must be original/or certified true copies.

It took two months for the individual titles to be released from the Register of Deeds. They were already in the names of the two new owners. The lot was already subdivided into two per Partition Agreement.

Transfer of tax declaration to new owners' name with the Assessor's Office

With the two new titles and the other documents from the Register of Deeds and BIR we had the tax declaration subdivided into two and transferred to the new owners' name as well.

Requirements we provided to the Assessor's office together with the new titles (certified true copies) already in the name of the new owners:

1. Duplicate CAR (Certificate of Registration) from BIR
2. Deed of Sale (with transfer tax notation)
3. Tax clearance
4. Subdivision plan duly approved and signed by Land Management Bureau
5. Technical descriptions of the 2 lots duly approved and signed by Land Management Bureau
6. Partition Agreement

Within the day, we were able to get the two tax declarations already in the name of the new owners.

Finally, it took us almost five months to process the transfer and subdivision of the 256 square meter lot to the new owners. After all the hard work and waiting time, it was done and completed. 

Thanks God!

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