4 Re: Inheritance on Mon Oct 10, 2016 11:47 am
6 Re: Inheritance on Tue Oct 18, 2016 12:09 pm
7 Re: Inheritance on Tue Oct 18, 2016 12:10 pm
8 Re: Inheritance on Tue Oct 25, 2016 8:19 pm
Good day! My problem refers to the inheritance/estate tax imposed on my mother's estate by the BIR, Region 5. An Extrajudicial Settlement Amongst Heirs with attached documents were submitted as requirements. One document we submitted is the Deed of Absolute Sale executed between my mother Fe and her father (my grandfather) in year 1971 for a valuable consideration involving one parcel of land. However, said parcel is still under the original title (grandfather's) not yet transferred to my mother. I have shown to them the Original Copy of the Deed duly notarized, in fact the notarial zeal is color gold and embossed as was the kind of zeal before I was told, unlike now. My question is as the mere collection agency of the govt. on taxes, can the BIR have jurisdiction or authority to question a what appears to be a genuine document beyond its face value. Meaning here is an original Deed of Absolute Sale submitted to you, with all the requirements of a valid document complied with, duly notarized by a commissioned notary public and yet they still question the said document. I studied law (3rd year), and we had a subject in Land Registration (Land Title and Deeds). If I still remember it right, for purposes of registration of titles, the Registry of Deeds have no authirity to question beyond a documemt which upon its face appears to be validly executed. I am sure you have SC jurisprudence or decisions on this regard.
Applying this by analogy, with more reason I believe this BIR which is merely the govt. collection agency on taxes has no authority to question a validly executed document
beyond its face. Mind you this a 1971 document (I am only going 1 year old), the good examiner questions if the notary public is commissioned as notary public. I replied saying the document is original and it appears that the notary public is commissioned because he has this gold zeal with embossed and all. In 1971, a law graduate can be commissioned as notary public in provinces/cities/municipalities where there arent enough lawyers-notaries public. I went to our province, and visit RTC, Iriga City to inquire about this notary public if he was commissioned at that time when this document was executed in 1971 but the COC told me that they only have the list starting 1986 when the Judiciary Reorganization started. The COC dont have the list of commissioned notaries, lawyers and law graduates, 1985 down.
Sir, pls. i need your material advise. Our papers have been pending in the BIR, nothwithstanding that we have already been assessed and have already fully paid our taxes and yet thereafter have been asking for additional documents. Isnt this a real case of red tape. Ayaw ni Pres. Durerte nyan. I will be going to BIR, Cam. Sur after undas. I badly seek you advise. Thank you.
9 Re: Inheritance on Wed Oct 26, 2016 8:10 am
Baka naman iba ang gusto ni kuya examiner? Just sayin'
10 Re: Inheritance on Thu Oct 27, 2016 8:38 pm
Sir, I have done both already. I went to the National Archives located now at South Pier last Aug. but it yeilded a negative result. According to them, the Deed of Absolute Sale was notarized in 1971, it is possible that like the practice of other notaries, the one who notarized this deed failed to submit his notarial documents since it was not strict at that time. Unlike now with the New Notarial Law where the submission of notarial documents becomes a pre-requisite of the applicants' recommissioned as notary public. I also called the Office of the Bar Confidant, S.C., but the name is not in the list of lawyers. The Office advised me to inquire in the court of the province where said notary public was commissioned at the time the document was notarized. The COC of RTC, Iriga City, however, explains that they only have the list of notaries starting only in 1986 where the Judiciary Reorganization and dont have the list for 1985 down.
How is this sir, mandamus is not practical as this is a tedious process, it entails a lot of time. What I dont understand from the good office of BIR Region 5, is they themselves have acknowleged that the sale has no tax implication because at that time there is no capital gains tax. So why question the Deed of Sale, when upon its very face have the appearance of a genuine document. Worse, we have already paid our estate/inheritance taxes in full several months before. So what still do they want. No wonder BIR is always in the top five, along with BOC, DPWH, as the most !@#×*. Pls. I badly seek your advise. Thank you
11 Hatian sa bahay at lupa on Wed Nov 16, 2016 7:51 am
12 Re: Inheritance on Wed Nov 16, 2016 1:55 pm
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