00:39.6
Five years po from the date of issuance.
00:42.4
Dati, one year yan siya.
00:44.4
And then, naging three years.
00:45.8
And then ngayon, based on the recent circulars ng BIR,
00:49.8
is that five years na po ang validity nito.
00:54.1
So, ibig sabihin, kung five years lang validity nito from the date of issuance,
00:57.1
dapat dun, within five years, gamitin po nyo yan at i-present nyo sa ROD
01:00.7
para ma-transfer po ang property title under your name, if you're the buyer.
01:06.6
Otherwise, kung hindi mo magagamit yan within that period, mag-expire po ito.
01:12.5
Ibig sabihin po ba, kung mag-expire, bahit tayo ulit ng taxes?
01:16.0
For example, per sale, bahit tayo ng capital gains and dock stamps again.
01:19.3
And hindi ba pwedeng mag-conduct na lang tayo ng tiyatawag na reissuance?
01:24.7
Kasi kung bahit kami ng taxes,
01:27.1
malaking magagastos namin.
01:29.2
Pwede bang reissuance lang po para po magamit namin ulit?
01:33.5
And the answer is, yes.
01:36.8
Fortunately, yes.
01:38.5
Ang proseso po niyan, paano tayo mag-apply,
01:41.9
i-discuss ko po later part.
01:44.1
But we will start first is, ano ba itong BIR e-car na ito?
01:48.1
Itong damuho na ito, BIR e-car.
01:51.8
Now, ito pong BIR e-car is what we call the electronic,
01:57.1
Certificate Authorizing Registration.
01:59.7
It serves as a confirmation from the Bureau of Internal Revenue Commissioner.
02:07.0
Or kanyang authorized representative, yung Revenue District Officer,
02:10.7
that all taxes due on the transfer of real and personal properties
02:16.2
have been settled and paid.
02:19.8
Take note, confirmation po yan.
02:21.7
Galing sa BIR Commissioner or sa RDO
02:23.7
that all taxes due on the transfer of real properties,
02:27.1
personal properties, have been paid.
02:31.3
So, take note of that.
02:33.0
Sa Tagalog po, ito pong e-car ay nagsisilbing,
02:37.1
konfirmasyon mula sa kawanihan ng Rentas Internas Commissioner.
02:42.8
Na ang lahat ng buwis na dapat bayaran sa paglilipat ng mga ari-arian
02:47.6
ay bayad at naaayos na.
02:51.0
So, yan po ang kanyang Tagalog version.
02:55.7
Take note of the word,
02:58.5
So, kailangan po ito,
03:00.5
for transfer purposes,
03:02.0
ito yung proof na gagamitin natin,
03:03.9
ibibigay natin sa Registry of Deeds
03:05.4
para may lipat po ang title.
03:07.3
Kasi ang Registry of Deeds,
03:10.1
requirement nila is yung original e-car from the BIR
03:14.0
na proof of payment.
03:15.3
Ano po yung mga klaseng transfers?
03:16.8
Balik lang po tayo, no?
03:17.7
Para maintindihan po natin.
03:20.0
Well, ito pong sale of real or personal property.
03:24.1
Like, for example,
03:25.5
buyer and seller,
03:26.5
sells a particular house
03:28.2
and the buyer buys it, no?
03:30.6
So, ito po ang classic example.
03:32.6
Now, ano po ba taxes pong babayaran dito?
03:35.1
Babayaran dito yung capital gain tax
03:38.5
at saka documentary stamp tax
03:42.5
or a total of 7.5%.
03:44.6
With that, pag makabayad ka na,
03:46.7
bibigyan ka ng e-car, no?
03:49.4
Electronic Certificate Authorizing Registration.
03:53.7
Another mode of transfer
04:00.3
This is a kind of a
04:04.1
yung ascendant mo,
04:06.1
or yung parents mo,
04:07.5
bigyan ka ng isang property.
04:10.1
A piece of property
04:10.9
by way of donation.
04:12.1
Or even a stranger can do that, no?
04:14.2
Stranger, hindi mo relative, no?
04:16.0
So, when it is given,
04:17.5
there is no price for that.
04:19.6
It is based on love
04:23.5
Kaya binigyan ka.
04:24.7
Kaya tuwang-tuwa ka
04:28.7
yan po ang dinonate sa'yo.
04:32.5
dahil merong ka ng bahay.
04:37.8
kapag nabayaran nyo na po
04:39.2
yung donor's tax na 6%
04:43.5
documentary stamp tax.
04:46.0
Take note of that.
04:48.1
another mode of transfer
04:49.5
na dapat nating i-review
04:55.2
Yun pong may namatay
04:58.0
meron tong estate
05:04.8
itatransmit po niya
05:11.7
transmitting to the heirs,
05:12.9
yung privilege mo na
05:15.3
is taxable po yan.
05:17.4
kahit patay na po kayo,
05:18.9
meron pa daw kayong
05:20.4
i-transfer ito sa mga
05:24.9
Your estate is obliged
05:29.4
the moment you have
05:30.1
paid the estate tax,
05:32.3
you will be given
05:37.6
value at the time
05:40.9
that is one of the
05:42.4
na kapag nakabayad kayo,
05:48.8
which I will be discussing,
05:52.3
na hindi nila alam na
05:55.9
personal property
06:00.6
meron kang subscription
06:02.7
yung stockholder ka
06:06.6
by extrajudicial settlement
06:09.1
of shares of stocks
06:11.6
of shares of stocks.
06:14.7
ang taxes po nyan.
06:18.8
you will be issued
06:45.0
sa mga babayarin mo
06:46.1
ng mga buwis sa BIR,
06:48.1
modes of transfer,
06:51.3
without this certificate,
06:53.2
certification na ito,
06:54.9
yung ownership mo
06:55.8
on real properties
07:01.9
as well as personal properties
07:03.1
such as shares of stock,
07:11.5
Hindi ibig sabihin po nito
07:14.0
ang certification na ito,
07:17.5
tulad ng mga lupa,
07:24.5
tulad ng mga shares
07:26.3
ay hindi maaring legal
07:29.2
sa isang bagong mayari.
07:34.0
or yung proof of ownership mo
07:35.5
na maisalin sa'yo
07:38.1
at mailagi sa pangalan mo,
07:39.7
which is the best evidence
07:42.3
ay hindi mo makakamit.
07:45.6
that you are not the owner.
07:47.5
proof of ownership.
07:48.9
secondary yan, no?
07:49.9
Kasi ang best kasi
07:50.8
na ownership is title,
07:53.3
Na kung hawak mo lang
07:55.0
extrajudicial settlement,
07:55.8
with donation or sale,
07:58.1
hindi mo naman binayaran
07:59.6
well, that is proof.
08:03.7
but that is not the best
08:04.8
evidence of ownership.
08:05.8
If you want to sell it,
08:06.7
magkakaroon ka ng problema.
08:08.2
Baka hindi bilhin
08:09.1
or kung bilhin man,
08:10.3
sasagaring ka sa presyo.
08:12.7
sa bank purposes,
08:13.8
hindi tatanggapin ng bank
08:14.8
dahil ang requirement
08:15.5
is that kailangan
08:16.3
magdipat ang title
08:20.7
you have to understand
08:23.2
na babayaran po rin natin
08:26.8
it is the lifeblood
08:28.4
of the government
08:29.6
na kailangan natin bayaran,
08:31.1
for your convenience
08:36.2
kayo ng tinatawag natin
08:37.3
the best evidence of ownership,
08:39.1
yung title under your name,
08:40.6
you have to do this
08:42.1
one of the requirements
08:47.2
by the registry of deeds.
08:52.3
Na wala na po, no?
08:55.8
Ito po yung sinasabi kong
09:01.4
reissuance, okay?
09:03.1
Now, meron po tayong
09:04.1
circular dito, no?
09:05.7
In fact, nagawa sila ng advisory
09:09.1
paano mag-reissuance, no?
09:12.0
RMO number 22-2016
09:15.4
Revenue Memorandum Circular
09:17.8
RMC number 128-2016, okay?
09:22.2
Now, first requirement is that
09:23.6
kailangan po ng letter request, no?
09:25.8
For the reissuance of car e-car.
09:28.1
Saan yung po niya i-address?
09:31.4
magre-request po kayo
09:32.5
or doon sa kanyang
09:33.5
authorized representative
09:36.9
ng for reissuance
09:37.7
dahil nawawala, okay?
09:39.0
Or na-expire na, okay?
09:42.1
ang mga requirements po niyan
09:43.8
aside from the letter request
09:50.7
of the document of sale
09:58.0
previously stamped
10:03.2
or its authorized representative
10:05.1
who issued the e-car before.
10:07.5
whether it is a deed of sale,
10:09.0
exchange or settlement,
10:09.8
deed of donation,
10:10.6
or any modes of transfer,
10:13.0
or dorsal portion po niya,
10:20.1
received and paid na po.
10:22.2
It is an indication that it's paid.
10:23.7
Meron po yan silang stamp doon.
10:26.2
kailangan po yung
10:27.5
yung original copy nun.
10:29.0
Dapat hindi yun mawala.
10:30.5
Dahil mawala yun,
10:31.4
sakit tayo sa ulo niyan, no?
10:33.1
Tapos, of course,
10:33.9
yung BIR form number
10:39.5
Kailangan natin yan siya
10:41.0
this is yung payment form.
10:43.1
Ito yung basic payment form sa BIR.
10:45.5
And this is very important, no?
10:48.7
Tapos, magbayad po tayo
10:50.2
ng certification fee
10:51.3
of 100 pesos, no?
10:53.1
If payment is made through
10:54.8
the accredited AAB,
10:57.1
yung accredited agent banks, no?
11:00.2
BPI, Metro Bank, PDO, etc., no?
11:02.8
Now, kung wala naman,
11:04.3
hindi tayo sa bank nagbayad,
11:05.9
doon tayo sa revenue collection officer, no?
11:08.1
Hindi na kailangan ng form 0605, no?
11:11.8
So, kailangan din po
11:13.0
ng documentary stamp tax
11:20.0
Kailangan din po yan.
11:21.3
Yan po ang isa sa mga requirements.
11:23.5
Kailangan po i-affix,
11:25.5
lahat ng certificate
11:26.9
before it can be released, no?
11:30.7
kailangan din po natin
11:31.6
ng special power of attorney
11:32.8
kung sino ang nagpa-process
11:34.2
kasi kung hindi kayo nag-process
11:37.0
eh, kailangan nyo ng
11:38.2
SPA doon sa processor
11:39.7
or doon sa authorized representative nyo.
11:41.5
Unless, kung kayo mismo
11:42.5
ang gusto mag-process,
11:44.3
You don't need the SPA, no?
11:47.5
if available, po, no?
11:50.1
Kailangan po natin yung
11:51.5
original or photocopy
11:56.9
na sabihin mo na expire
11:58.5
para for easy encoding
12:04.0
Maganda yung meron kayong dati
12:05.3
para mas makita talaga nila
12:07.4
ang meron pa lang gano'n
12:09.9
at saka ang detalye
12:11.3
ng previous issuance.
12:14.3
Mas mabilis po, no?
12:15.7
Kasi i-encode nila balik yan.
12:19.0
meron ding manually issued
12:20.2
certificate authorizing registration.
12:22.6
Hindi yan e-card.
12:26.4
certificate authorizing registration.
12:28.8
Kung meron din noon,
12:30.8
ng certified true copy noon
12:34.6
ng tax declaration
12:38.1
of the transaction.
12:39.6
of these requirements, no?
12:40.8
Picturan po ninyan.
12:46.2
reissuance of e-card
12:47.4
which has already expired,
12:56.8
sample letter request, no?
12:59.6
pwede nyo mapicturan
13:04.9
magamit po ninyong
13:06.2
kung mag-letter request kayo.
13:08.2
So, picturan po natin yan.
13:09.8
huwag po kalimutan
13:10.8
na lagdaan po ito
13:13.0
nung sino nag-request
13:21.6
Kasi, electronic na po siya, no?
13:23.7
Electronic certificate.
13:24.7
Autorizing registration.
13:29.3
computer generated na po ito.
13:31.1
At, may mga security features po ito.
13:33.3
look at the top portion, no?
13:35.2
If you'll notice po,
13:36.6
meron na pong barcode, no?
13:40.0
And, that would show
13:41.5
the security features niya, no?
13:43.5
Kung i-scan niya rin
13:46.3
makikita ano ang transaction
13:47.5
sa kanila lang pong scanner
13:50.7
mag-ipalaki natin.
13:52.2
Makita mo na dito
13:53.0
yung name ng buyer,
13:55.7
tax identification number nila.
13:58.9
makikita mo rin po
14:01.2
Kompletong detalya po, no?
14:02.8
At, yung description
14:07.0
Ano yung comparison
14:12.1
sale transaction po ito.
14:15.1
if you will look at
14:23.2
Let us try to zoom
14:26.6
Your certificate is valid
14:28.2
from the date of issue.
14:30.6
huwag po tayong mag-alala
14:34.4
maka-ask for issue 1
14:36.1
as long as you can comply
14:37.7
all the documentary
14:42.4
meron din din siyang mga,
14:44.4
details of the payment
14:46.2
ito po yung nabayaran niya.
14:47.9
this is a very important document.
14:50.3
dahil electronic siya.
14:52.0
Electronic certificate
14:57.5
I hope you learned
14:59.4
dito sa ating topic.
15:01.5
May expiration nga ba
15:06.5
pero pwede po tayo
15:10.0
I'm happy to be back.
15:11.3
Medyo matagal ako
15:15.8
and emergency issues.
15:18.8
tuloy-tuloy na po ito
15:20.1
ang pagbabalik natin
15:26.3
At the same time,
15:27.8
we will be conducting
15:32.5
yung question and answer.
15:33.4
Ang dami nyo na po
15:34.7
na hindi ko nasasagot.
15:35.9
Sasagutin ko po yan
15:36.8
during our live session
15:38.0
this coming weekend.
15:43.9
maraming salamat po.
