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Annex B4

1. The document lists the documentary requirements needed to process a donor's tax return, including a notarized deed of donation, TIN numbers, proof of tax credits, special power of attorney if applicable, official receipts, and copies of title certificates and tax declarations for real property. 2. Additional documents are needed for personal property donations, such as proofs of valuation for shares of stock or other assets and certificates of deposit. 3. The applicant must acknowledge any lacking documents and commit to submit them within five days for the application to be processed.

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Idan Aguirre
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475 views1 page

Annex B4

1. The document lists the documentary requirements needed to process a donor's tax return, including a notarized deed of donation, TIN numbers, proof of tax credits, special power of attorney if applicable, official receipts, and copies of title certificates and tax declarations for real property. 2. Additional documents are needed for personal property donations, such as proofs of valuation for shares of stock or other assets and certificates of deposit. 3. The applicant must acknowledge any lacking documents and commit to submit them within five days for the application to be processed.

Uploaded by

Idan Aguirre
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Annex B4

Donor’s Tax Return


CHECKLIST OF DOCUMENTARY REQUIREMENTS
Important:
1. Processing of transactions commence only upon submission of COMPLETE DOCUMENTS.
2. Mark “ ” for submitted documents and “X” for lacking documents.

Mandatory
Notarized Deed of Donation but only photocopied documents shall be retained by BIR.
TIN of Donor and Donee/s
Proof of claimed tax credit, if applicable;
Duly Notarized Special Power of Attorney (SPA) for the transacting party if the latter is not one of the parties to the Deed of Donation
Official Receipt/Deposit Slip and duly validated return as proof of payment
Copy of Tax Debit Memo used as payment, if applicable.

For Real Properties:


Certified True Copy/ies of the Original/Transfer/Condominium Certificate/s of Title (front and back pages) of the donated property, if
applicable;
Certified True Copy/ies of the Tax Declaration at the time or nearest to the date of the transaction issued by the Local Assessor’s Office
for land and improvement, if applicable;
Sworn Declaration of No Improvement by at least one (1) of the transferees or Certificate of No Improvement issued by the Assessor’s
Office, if applicable

For Personal Properties:


Proof of valuation of shares of stock at the time of donation, if applicable;
a. For shares of stocks not listed/not traded - Latest Audited Financial Statement of the issuing corporation with computation
of the book value per share
b. For shares of stocks listed/traded - Price index from the PSE/latest FMV published in the newspaper at the time of transaction
c. For club shares - Price published in newspapers on the transaction date or nearest to the transaction date
Photocopy of stock certificate
Proof of valuation of other types of personal properties, if applicable;
Proof of claimed deductions, if applicable.
Certificate of deposit/investment/indebtedness/stocks for donated cash or securities
Certificate of registration of motor vehicle, if any.

Other Additional Requirements, if applicable:


Special Power of Attorney (SPA), if the person transacting/processing the transfer is not a party to the transaction
Certification from the Philippine Consulate if document is executed abroad
Location Plan/Vicinity map if zonal value cannot be readily determined from the documents submitted
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative, if tax exempt
Such other documents as may be required by law/rulings/regulations/etc.

Submitted by: ____________________________ Date: ____________


Name of Taxpayer
Received by: ____________________________ Date: ____________

Acknowledgement of applicant:
I _________________________ , of legal age, hereby acknowledge the identified lacking documentary
requirement/s (marked with “X”) which I commit to submit within five (5) working days. I understand that my application
will only be processed upon submission of complete document/s.
____________________________________ Date: ____________
Name of Taxpayer/Representative
(Signature over printed name)
NOTE: The BIR shall dispose all pending applications with incomplete requirements after thirty (30) calendar days from
receipt of application.

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