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Manila Bulletin devider Philippines devider National devider BIR simplifies procedure in transfer of properties left by the dead

BIR simplifies procedure in transfer of properties left by the dead

Published Oct 5, 2022 09:28 am

The Bureau of Internal Revenue (BIR) has simplified the procedure in transferring the properties left behind by the deceased to his loved ones.

BIR Commissioner Lilia Catris Guillermo said the issuance of the Tax Verification Notice (TVN) is no longer required for the release of the Certificate Authorizing Registration (CAR) if the decedent has no registered business.

Previously, the TVN requirement was imposed for the verification and processing of One-Time Transaction (ONETT) return under Revenue Memorandum Order 33-99.

The BIR chief stated in Revenue Memorandum Order 41-2022 that the new procedure was adopted in compliance with the Ease of Doing Business Law (RA 11032).

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Lilia Guillermo
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