RMC No. 64-2024: Clarification on the Ante-dating of Deeds of Sale Involving Real Properties

Key points

1. Delayed presentation. If a notarized deed of sale or transfer document is presented late, the laws and regulations on kind of tax, tax rate and zonal or fair market values in effect at notarization apply. Penalties and interest for late filing and payment still apply.
2. Ante-dated deeds. If a deed is found to be ante-dated, the laws and regulations in effect when the deed is presented apply.
3. When a deed is considered ante-dated. Unless the taxpayer proves otherwise, a deed is considered ante-dated if dated before the effectivity of the Capital Gains Tax law, before the regulations imposing creditable withholding tax on real property sales or transfers, or before the effectivity of the current zonal values in the latest Revised Schedules of Zonal Values of the concerned RDO.
4. Proof of no ante-dating. A taxpayer may submit supporting documents such as cancelled checks, invoices, contracts to sell, or certifications from the appropriate Clerk of Court or Executive Judge, or the National Archives of the Philippines.

Who is affected

• Parties to deeds of sale or transfer of real property