RMO No. 65-2016: Prescribes the guidelines and procedures to streamline the process and issuance to the National Housing Authority of Certificate of Tax Exemption and electronic Certificate Authorizing Registration of transfer of raw lands intended for socialized housing projects

Key points

1. Where to file. Applications for the CTE for these transfers are filed directly with the Office of the Commissioner.
2. Documents required. No application is processed until these are complete: a certified true copy of the masterlist of socialized housing projects issued by the Housing and Urban Development Coordinating Council, and a certified true copy of the Deed of Sale or Donation to the NHA. Also required are a certified true copy of the TCT/OCT with the latest Tax Declaration, and, if the title is in a deceased landowner’s name, an Extrajudicial Settlement of Estate with proof of payment of appropriate taxes.
3. eCAR issuance. The Revenue District Officer processes, approves and issues the eCAR within five (5) working days from submission of the CTE. No other documents are required from the landowner.
4. Contents of the eCAR. The eCAR states that the raw land is for a residential project under the NHA Housing Program under RA No. 7279. A lien annotated by the Register of Deeds shows it is or will be applied to a socialized housing project.
5. Post-audit. The BIR may at any time check whether the raw land was actually developed into a residential project under the NHA Housing Program.

Who is affected

• National Housing Authority
• Landowners transferring raw lands to the NHA
• Revenue District Officers

Deadlines and effectivity

• eCAR issued within five (5) working days from submission of the CTE