RMC No. 126-2016 — Decentralizes to the Revenue District Offices the issuance of Certificate of Zonal Values of Real Properties
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
S BUREAU OF INTERNAL REVENUE
November 25. 2016
REVENUE MEMORANDUM CIRCULAR NO. 1&( -30/%
SUBJECT Issuance of Certificate of Zonal Values of Real Properties
TO All Revenue District Officers, Assistant Revenue District Officers and
Others Concerned
This Circular is hereby issued to address a significant number of taxpayers complaining on the inconvenience of getting certification of zonal values of real properties from the National Office which is needed in the computation of Estate, Donors and Capital Gains Taxes before the issuance
Currently. the office of the Assessment Performance Monitoring Division (APMD) issues this of electronic Certificate Authorizing Registration (eCAR) and for any other legal purpose.
certification on zonal values of real properties wherever located to the requesting taxpayer
ensure the timely processing of eCAR. the issuance of Certification of Zonal Values of Real Relative thereto. in order to facilitate the efficient and responsive service to taxpayers and to
Properties is hereby decentralized to the Revenue District Offices (RDOs). However, the office of the APMD is not precluded to issue the said ccrtification to any requesting taxpayer.
The guidelines enumerated hereunder shall be observed in the issuance of Certification of Zonal Values of Real Properties by the RDOs:
l. The Revenue District Officers/Assistant Revenue District Officers or authorized
representative from the Sub-Technical Committee on Real Property Valuation in the
available for download thru huptwww.bir.so.phindexaphp/zonal-salues hini: and district shall issue subject certification based on the historical/current zonal values
2. The Certification fee prescribed under Executive Order No. 197 in the amount of One
Certificates (Sec. 188 of the NIRC of 1997) shall be charged to the taxpayer/authorized Hundred pesos (Php 100.00) and Fifteen Pesos (Php 15.00) documentary Stamp Tax on
representative for each released certification. Payment of Certification fee shall be paid to any Accredited Agent Bank (AAB), Revenue Collection Officer (RCO) or Deputized
Of the Bureau. Municipal Treasure (DMT) of their jurisdiction thru BIR Form 0605 or the Official Receipt
as wide a publicity as possible. All revenue officials, employces and others concerned are hereby enjoined to give this Circular
This Circular shall take effect immediately
BUREAU OF INTERNAL REVENUE RECORS MGT. DIVISION RECEIVED DEC D 2 201G :A.A AALA Commissioner of Jnternal Revenuc CA ESAR R. DULAY Ot
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