RMC No. 72-2007: Circularizes the full text of Administrative Order No. 186 directing the City Assessor, Municipal Assessor and Provincial Assessor to annotate in all Tax Declarations the serial number of the CAR issued by the BIR

Key points

1. What assessors annotate. Assessors annotate the CAR serial number, its date of issuance, the number of the Revenue District Office that issued it, the name of the RDO who signed it, and the taxes paid on each transfer of ownership. This is an indispensable requirement before a Tax Declaration is issued.
2. Revaluation and changes. When a Tax Declaration is revalued or changed, all information from the previous one, including the previous CAR, is annotated at the back of the new one.
3. Coverage. The requirement covers all transfers of registered real properties and unregistered real properties securing a copy of a new tax declaration.
4. BIR website posting. The BIR posts monthly on its website the list of CARs issued: CAR number, date of issue, issuing RDO name and number, signing RDO, transferor, transferee, land area, land classification, and amount and type of tax paid.
5. Sanction. Assessors who fail to comply are liable for administrative sanction under existing laws, rules and regulations.

Who is affected

• City, Municipal and Provincial Assessors