05/04/2026
DONATION :
👉 practical step-by-step guide 👇
🧾 Step 1: Gumawa ng Deed of Donation
Dapat notarized
Kumpleto ang details (Donor, Donee, Title, property description)
May acceptance ng donee
👉 Walang acceptance = walang valid donation
💰 Step 2: Magbayad ng Donor’s Tax
Rate: 6% ng property value
Basehan:
Zonal Value (BIR)a10ia Ww
Market Value (Assessor)
👉 kung alin ang mas mataas
📍 Sa Bureau of Internal Revenue
⏰ Deadline: Within 30 days
📄 Step 3: Kumuha ng CAR (Certificate Authorizing Registration)
Galing sa BIR
👉 Proof na bayad na ang donor’s tax
🏛️ Step 4: Magbayad ng Transfer Tax (LGU)
Ito ang madalas nakakalimutan 👇
Rate: Usually 0.5% – 0.75%
Depende sa city/municipality
Basehan: Selling price / zonal / market value (kung alin ang mas mataas)
📍 Sa Local Treasurer’s Office
⏰ Deadline: Usually within 60 days
👉 Kailangan ito bago Registry of Deeds
🏢 Step 5: Transfer sa Registry of Deeds
Dalhin:
Deed of Donation
CAR (BIR)
Transfer Tax Receipt
Original Title
Tax Declaration
📍 Sa Registry of Deeds
👉 Lalabas: Bagong titulo sa pangalan ng donee
🧮 Step 6: Transfer ng Tax Declaration
Update sa LGU records
📍 Sa Local Assessor’s Office
⚠️ BossRCT Reminders 🔥
❌ Donation ≠ libre (may buwis pa rin)
❌ Walang CAR = walang transfer
❌ Walang Transfer Tax = hindi tatanggapin sa RD
💥 Tip
“Kung hindi kumpleto ang proseso ng donation— 👉 papel lang yan, hindi pa pagmamay-ari.”
