you need to request for the issuance of a CAR and TCL from the Revenue District Office where

the
real property is located. You need to submit the documents supporting the transaction, as well as
proof that the correct taxes (both the type of tax and amount of tax), have been paid. The Checklist
of Documentary Requirements is in the annexes of Revenue Memorandum Order (RMO) No. 15-03, in
particular, Annex “A”. For additional documents, refer to Revenue Memorandum Circular (RMC) No. 76-
07 dated October 25, 2007.
The process flowchart is in Annex “L” of the Annexes of RMO 15-03.
Please take note that the CAR for the transfer of real property shall be released by the Revenue
District Office (RDO) where the real property is located. Thus, it is important for you to determine the
correct RDO since you will be paying the taxes in the Authorized Agent banks (AAB’s) of such RDO.

It is possible that you may think a property falls under the jurisdiction of one RDO when in fact it is
under another RDO. If you have already paid the taxes in an AAB of another RDO, you may have to
undergo certain processes to transfer your payments to the correct RDO. So, my advice is to look at
the map of the coverage of each RDO (there should be a big map at the RDO) to check if indeed the
property falls within the jurisdiction of the said RDO.