Municipal Assessor's Office of Mercedes, Camarines Norte

22/06/2021

LAND TITLE vs. TAX DEC

The Difference between the Certificate of Title versus Tax Declaration in the Philippines

CERTIFICATE OF TITLE
1. A document evidencing a right of ownership to a property
2. A document that attest to the fact that the person named is the owner of the property described therein subject to liens and encumbrances noted on it
3. It is registered with the Register of Deeds of the province or city where the land is located
4.The Certificate of Title is indefeasible and imprescriptible
5. All claims to the land are quieted upon issuance of this document
6. Recorded with the Register of Deeds of the municipality, city, or province where the land is located.

TAX DECLARATION
1. A document that show good sign of possession only in the concept of owner, not ownership
2. Not conclusive evidence of ownership to property, but only a proof of payment of realty taxes
3. Recorded with the Assessor’s Office of every municipality or city where the land is located

Ang pagmamay-ari ng lupa ay napapatunayan sa pamamagitan na hawak na titulo na kung tawagin ay ang Transfer Certificate of Title (TCT) o Condominium Certificate of Title (CCT). Ayon sa maraming Supreme Court decisions “the best proof of ownership of a piece of land is the Certificate of Title” (Halili vs. Court of Industrial Relations, 257 SCRA 174 [1996]). Ito ang tinatawag na titulo ng lupa at wala nang iba pa.

Ang "tax declaration ay hindi titulo ng lupa. Maraming Supreme Court decision din ang nagsasabi na "Tax declarations and receipts are not conclusive evidence of ownership. At most, they constitute mere prima facie proof of ownership of the property for which taxes have been paid. In the absence of actual, public and adverse possession, the declaration of the land for tax purposes does not prove ownership." Ibig sabihin nito na ang tax declaration ay hindi siguradong ebidensiya ng pagmamay-ari ng lupa. While tax declarations and receipts are not conclusive evidence of ownership and do not prove title to the land.

Ang tax declaration ay pwedeng i-apply para maging titulo. May dalawang pamamaraan ng pagpaparehistro ng lupa, ito ay ang sumusunod:

1. Judicial Proceeding – kung saan kinakailangan ninyong magfile ng petisyon para sa registration sa korte.

2. Administrative Proceeding –ito ay pamamaraan kung saan mag-file ng application para sa “Homestead Patent” sa DENR at ang registration ng patent na ito ang magiging batayan para sa pag-isyu ng Original Certificate of Title alinsunod sa Commonwealth Act 141 o ang “THE PUBLIC LAND ACT”

TZaldua, REA

03/02/2021

REMINDER on ESTATE TAX

Kung ang property nyo po ay nakapangalan pa sa isang taong namatay na, dapat pong magfile ng Estate Tax Return ( ETR) within 1 year from date of death (sa mga namatay mula 2018 pataas) at within 6 months from date of death sa mga namatay ng 2017 pababa.

Please lang po, huwag po natin pabayaang hindi magfile agad. Napakalaki po ng penalty nyan at interest kapag hindi po nakapagfile on time. At kapag tumagal na po, pahirapan na ang documentation nyan at maaaring kapantay na ng value ng lupa ang maaring bayaran ng mga tagapagmana nyan. Ang pag-aari po ng namatay na ay hindi po maililipat sa iba hanggat hindi natatapos ang pagpafile at pagbabayad ng kaukulang estate tax.

Pwede pong mag avail ng tax amnesty yung mga namatay ng 2017 and pababa. WAIVED po ang interest and penalties. Malaking katipiran para sa mga hindi nagawang magfile sa tamang panahon dahil ang penalties and interest ang syang nagpapalaki ng babayaran. Ang deadline po para mag avail nito ay sa June 2021. Opo, matagal pa po dahil alam ng gobyerno na mahirap kumuha ng mga requirements/documents lalo na yung mga matatagal na pong namatay na. Kaya START na po tayo sa documentation.

Ctto

14/09/2019

11/03/2019

Site inspection with EMB DENR Vergara Property, San Roque 3/5/19

22/02/2019

Please read

19/07/2018

Signing of Memorandum of Understanding between the LGU of Mercedes and Social Housing Finance Corp.

14/12/2016

08/12/2016

Boundary dispute? Hmmmmmm no way hehehe

07/02/2016

BABALA NA NAKA POST SA LUPA NI TOMAS CHOY SA BARANGAY 2.

06/01/2016

TO ALL REAL PROPERTY OWNERS. WE ARE PLEASE TO INFORM YOU THAT AN AMNESTY ON ALL REAL PROPERTY TAX DELINQUENCIES IN THE PROVINCE OF CAMARINES NORTE HAS BEEN GRANTED BY THE SANGGUNIANG PANLALAWIGAN. STARTING JANUARY 1, 2016 TO MARCH 31, 2016 ONLY

01/12/2015

Para po sa kaalaman ng lahat, ang Assessor`s office po ay nagsimulang magdikit ng TAG sa bawat bahay o improvements na nakadeklara na. Ibig pong sabihin pag may sticker na na nakadikit sa bahay o building ito ay meron nang TAX DECLARATION.