The Legal Side of Real Estate

[nursefatso]

sa abugado, minsan pwede rin sa sekretarya ng notaryo publiko. pwede ka rin pumunta sa PAO o di-kaya sa Legal Aid Clinic ng mga law school.

 

Salamat po sir

[atty. 190e]

hello po may expiration ba ang isang deed of absolute sale if di pa inaaplyan ng CAR sa BIR?

example, nov 2018 ung sale, tapos up to now di pa pinapasok sa BIR for issuance of CAR?

 

None, but meron na penalties

[rocco69]

ilang days po allowed after deed of sale

para walang penalty,

wala pa po CAR.

 

The Capital Gains Tax Return (BIR Form No. 1706) shall be filed and paid within thirty (30) days following the sale, exchange or disposition of real property, with any Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO) of the Revenue District Office (RDO) having jurisdiction over the place where the property being transferred is located.

[rocco69]

Situation: 1) illegal settlers occupied our lot for several years up to now. 2) Assessor issued tax declarations because of a 'census' back in 1990s where any structure or improvement is to be assessed and be issued tax declaration. 3) they are using the tax declarations as if they are legal possessors. 4) taxes were and are not being paid until now from 1990s up to now.5)tax declarations issued to them only shows they are the declared owners of the structure but the lot is declared under our title. 6) no building permits or any other docs were submitted for the issuance of the tax declarations. 7)lot owner not allowed to enter the lot 8) they used it as evidence sa case 9) tax declaration covering a small portion of the lot but they are using it to occupy the entire lot. 10) illegal activities are done on the lot (selling of the soil).

Questions: 1)can owners request the tax declarations be canceled from the assesors office without demolishing the buildings? 2) treasurer or assessors obliged to auction or take action if certain number of years of unpaid taxes are found? 3)what can be done if assessor does not want to cancel? Can i put that we will report to obudsman also? TIA

1)can owners request the tax declarations be canceled from the assesors office without demolishing the buildings?

Yes, but I doubt if the Assessor will take action on the matter. Requesting is different from the issue of whether or not the Assessor will exercise its power to cancel tax declarations" (the answer should be yes, the power to issue tax declarations includes the power to cancel issued tax declarations, but Assessors seem reluctat to act without a Court order to do so)

 

2) treasurer or assessors obliged to auction or take action if certain number of years of unpaid taxes are found?

Assessors should recommend the auction of delinquent properties, but this would stil be up to the Sangguniang Bayan/Panglungsod/Panlalawigan concerned.

 

3. 3)what can be done if assessor does not want to cancel?

In all probability, you'll have to go to a higher authority, the courts

 

4. Can i put that we will report to ombudsman also?

Yes, you can put whatever you like in your letter request to the Assessor. Whether the Ombudsman will act on the latter if the Assessor's action is not to your liking is, again, a different matter.

[acryan2000]

Up

[rocco69]

thanks sir Roco.

 

regarding

1) i asked another city's assessor and they acknowledge that there were tax dec issuances before 1990s that even if the owners of the improvements do not have legal docs they issue out tax decs and also the other city's assessor also said that they will do action if proven that they are illegal settlers and do not have docs to back up the tax dec. no courts needed.

so my question again is if this is the reply of the assessor of the other city, should not all assessors have the same ruling? as they should be standard?

 

2) i asked that city's assessor and they said that the deliquent properties for auction is set to be automatic not sure if that is the case for all cities which should be diba?

 

3) can we report it to the mayor?

does the mayor has the right to order the assessor?

4) would it be considered threat if i include in my request letter that i will also report to the ombudsman?

2. i asked that city's assessor and they said that the deliquent properties for auction is set to be automatic not sure if that is the case for all cities which should be diba?

 

Ooops, verified with the Local Government Code. It appears that it is mandatory for the Treasurer to levy on delinquent real property. so, yes, this should. theoretically, be automatic.

 

Section 258. Levy on Real Property. - After the expiration of the time required to pay the basic real property tax or any other tax levied under this Title, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The provincial or city treasurer, or a treasurer of a municipality within the Metropolitan Manila Area, as the case may be, when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the province, city or a municipality, within the Metropolitan Manila Area. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the assessor and the Registrar of Deeds of the province, city or municipality within the Metropolitan Manila Area where the property is located, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively.

The levying officer shall submit a report on the levy to the sanggunian concerned within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein.

 

Section 259. Penalty for Failure to Issue and Execute Warrant. - Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service.

 

Section 260. Advertisement and Sale. - Within thirty (30) days after service of the warrant of levy, the local treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the provincial, city or municipal building, and in a publicly accessible and conspicuous place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the province, city or municipality where the property is located. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the provincial, city or municipal building, or on the property to be sold, or at any other place as specified in the notice of the sale.

Within thirty (30) days after the sale, the local treasurer or his deputy shall make a report of the sale to the sanggunian concerned, and which shall form part of his records. The local treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings: Provided, however, That proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein.

The local treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection thru the remedies provided for in this Title, including the expenses of advertisement and sale.

3. can we report it to the mayor? Yes

 

does the mayor has the right to order the assessor? The treasurer, not the assessor.

 

4) would it be considered threat if i include in my request letter that i will also report to the ombudsman? yes, but it's a legal threat.

[rocco69]

Great advice! Thank you.

 

I am planning to sell a small condo I have and then buy a piece of land.

My condo is probably about P10M, but the land I'm buying is only P8M, but I plan to build a house on the land.

How is the capital gains going to be calculated on this scenario?

 

 

capital gains tax is paid by the seller. the amount of tax is 6% of the selling price, or market value, or zonal valuation, whichever is higher.

[wildswans]

Hi Sir. I have some questions. My grandfather transferred the name of some of his properties to his eldest son's (my uncle) name because he is the only one who is a Filipino citizen at that time among his siblings. After my grandfather passed away, the eldest son refused to share the properties to his less fortunate siblings (aunts and uncles) because he said it is in his name so he is the rightful owner. After the eldest son died, his children (my cousins) also refused to share the property saying that since it is in their father's name it belongs to them. Is there still a chance for the other siblings to get their share even if the property is in their eldest brother's name or is it impossible already? If there's still hope, what can they do?

Edited August 16, 2019 by wildswans

[rocco69]

Hi Sir. I have some questions. My grandfather transferred the name of some of his properties to his eldest son's (my uncle) name because he is the only one who is a Filipino citizen at that time among his siblings. After my grandfather passed away, the eldest son refused to share the properties to his less fortunate siblings (aunts and uncles) because he said it is in his name so he is the rightful owner. After the eldest son died, his children (my cousins) also refused to share the property saying that since it is in their father's name it belongs to them. Is there still a chance for the other siblings to get their share even if the property is in their eldest brother's name or is it impossible already? If there's still hope, what can they do?

if more than ten years has elapsed since the eldest son died, the action would clearly have already prescribed. Di na pwede habulin, pag ganun.

[CDDIAMZON]

Good day!

I opted to exercise my right under the Maceda Law and currently waiting for the release of the check refund. I made a follow up and I was surprised that the developer required me to settle the following as a requirement in order for them to process the check. HOA, RPT, BLDG INSURANCE. Definitely I will not be able comply with the payment since I am not capable due to financial constraints and health conditions which is the main reason of availing the Maceda Law refund so I can start again on my feet. Hoping for your enlightenment so I can revert back to the developer. Thanks and God Bless!

[rocco69]

Good day!

I opted to exercise my right under the Maceda Law and currently waiting for the release of the check refund. I made a follow up and I was surprised that the developer required me to settle the following as a requirement in order for them to process the check. HOA, RPT, BLDG INSURANCE. Definitely I will not be able comply with the payment since I am not capable due to financial constraints and health conditions which is the main reason of availing the Maceda Law refund so I can start again on my feet. Hoping for your enlightenment so I can revert back to the developer. Thanks and God Bless!

The additional requirements of the developer are not provided for by law, hence may be invalid. I suggest you call HLURB and inquire there as to what is the policy or view of HLURB regarding these additional requirements.

[wildswans]

if more than ten years has elapsed since the eldest son died, the action would clearly have already prescribed. Di na pwede habulin, pag ganun.

 

Thank you, Sir. The eldest son died more than 10 years ago. The eldest daughter passed away two weeks ago and in that occasion the "bunso" filled me in with some information which piqued my curiosity which led me to ask about it. Thanks again.

[die01]

I paid for 40 months sa bahay na kinuha ko sa isang developer, but ngkaproblema and 40 months na din akong nde nakakapagbayad.Magaapply pa din ba ang Maceda Law dito? Thanks sa sasagot.

[die01]

I paid for 40 months sa bahay na kinuha ko sa isang developer, but ngkaproblema and 40 months na din akong nde nakakapagbayad.Magaapply pa din ba ang Maceda Law dito? Thanks sa sasagot.

[rocco69]

I paid for 40 months sa bahay na kinuha ko sa isang developer, but ngkaproblema and 40 months na din akong nde nakakapagbayad.Magaapply pa din ba ang Maceda Law dito? Thanks sa sasagot.

yes