BIR Revenue District Office 064 - Camarines Norte

03/09/2026

03/09/2026

Requirements for the Computation of Documentary Stamp Tax
1. Photocopy of the document to which the documentary stamp shall be affixed
2. Proof of exemption under special laws, if applicable;
3. Proof of payment of documentary stamp tax paid upon the original issue of the stock, if applicable.

For more information visit
https://www.bir.gov.ph/DocumentaryStampTax

Requirements for the Computation of Documentary Stamp Tax

1. Photocopy of the document to which the documentary stamp shall be affixed
2. Proof of exemption under special laws, if applicable;
3. Proof of payment of documentary stamp tax paid upon the original issue of the stock, if applicable.

For more information visit
https://www.bir.gov.ph/DocumentaryStampTax

03/09/2026

Requirements for the Computation of Estate Tax
1. Certified True Copy of Death Certificate
2. TIN of Estate and ALL Heirs
3. Notice of Death (only for death prior to January 1, 2018)
4. Notarized Extra-judicial Settlement of Estate or Affidavit of Self-Adjudication
5. Certified True Copy of Transfer Certificate of Title of Real Property/ies- Registry of Deeds (ROD)
6. Tax Declaration of all properties being settled at the time of death
7. Tax Declaration of Improvement, if any at the time of death
8. Certificate of No Improvement, if without improvement
Other additional requirements, if applicable
9. Special Power of Attorney, if the person transacting is other than the heir/s
10. NSO Copy of Birth Certificate of ALL Heirs if no registered TIN
11. Certificate of landholdings under the name of the decedent issued by the Provincial Assessor
12. Certificate of No Title from the ROD, if without Title

For more information visit:
https://www.bir.gov.ph/estate-tax

Requirements for the Computation of Estate Tax

1. Certified True Copy of Death Certificate
2. TIN of Estate and ALL Heirs
3. Notice of Death (only for death prior to January 1, 2018)
4. Notarized Extra-judicial Settlement of Estate or Affidavit of Self-Adjudication
5. Certified True Copy of Transfer Certificate of Title of Real Property/ies- Registry of Deeds (ROD)
6. Tax Declaration of all properties being settled at the time of death
7. Tax Declaration of Improvement, if any at the time of death
8. Certificate of No Improvement, if without improvement

Other additional requirements, if applicable

9. Special Power of Attorney, if the person transacting is other than the heir/s
10. NSO Copy of Birth Certificate of ALL Heirs if no registered TIN
11. Certificate of landholdings under the name of the decedent issued by the Provincial Assessor
12. Certificate of No Title from the ROD, if without Title

For more information visit:
https://www.bir.gov.ph/estate-tax

03/09/2026

Requirements for the Computation of Capital Gains Tax

1. Notarized Deed of Sale
2. Latest Tax Declaration of Lot
3. Latest Tax Declaration of Improvement, if any
4. Certificate of No Improvement, if without improvement
5. Transfer Certificate of Title, if any
6. Certificate of No Title from the Registry of Deeds, if without Title
7. Acknowledgement Receipt signed by the Seller
8. TIN of buyer
9. TIN of Seller
10. Special Power of Attorney (SPA), if the person transacting is other than the Buyer or Seller
11. ID of authorized person, if the person transacting is other than the Buyer or Seller

For more information visit:
https://www.bir.gov.ph/capitalgainstax

Requirements for the Computation of Capital Gains Tax

1. Notarized Deed of Sale
2. Latest Tax Declaration of Lot
3. Latest Tax Declaration of Improvement, if any
4. Certificate of No Improvement, if without improvement
5. Transfer Certificate of Title, if any
6. Certificate of No Title from the Registry of Deeds, if without Title
7. Acknowledgement Receipt signed by the Seller
8. TIN of buyer
9. TIN of Seller
10. Special Power of Attorney (SPA), if the person transacting is other than the Buyer or Seller
11. ID of authorized person, if the person transacting is other than the Buyer or Seller

For more information visit:
https://www.bir.gov.ph/capitalgainstax

03/09/2026

03/09/2026

August 17, 2026

❗❗ TAX ADVISORY ❗❗

Advisory on the Latest Version of the eBIRForms Offline Package
The Bureau of Internal Revenue (BIR) advises all taxpayers using the eBIRForms Offline Package to update to Version 7.9.6.1 to ensure proper functionality and access to the most recent enhancements while Version 7.9.6.0 remains operational.

Please be informed that older versions of the eBIRForms Offline Package will be discontinued and will no longer be supported. To avoid any disruption in the preparation and filing of tax returns, taxpayers are encouraged to update to the latest version at the earliest opportunity.

To facilitate a smooth transition, a User Manual is attached containing detailed instructions on:

 Downloading and installing the latest version of the eBIRForms Offline Package;

 Properly backing up tax returns and related data saved in the previous version; and

 Restoring backed-up data, where applicable, after installation of the new version.

Taxpayers are advised to carefully follow the procedures outlined in the User Manual to ensure the successful installation of the updated version of eBIRForms Offline Package version 7.9.6.1 and the preservation of previously saved returns.

For further assistance and inquiries, taxpayers may contact the BIR through the appropriate helpdesk and support channels.
Please be guided accordingly.

03/09/2026

eBIRForms Package Installation Guide

03/09/2026

❗❗ Go to the comments section of the original post for the copy of the Affidavit of Low Income ❗❗

(UPDATED) PURSUANT TO RMC127-2024

✅Requirements for Certificate of Tax Exemption

1. Certification of Low Income/ No Income signed by the Brgy. Chairman of the place where the applicant resides (1 original)

2. Duly notarized AFFIDAVIT OF LOW INCOME/ NO INCOME (1 original)

3. Loose Documentary Stamp (Php30) to be paid at the Cashier or Revenue Collection Officer.

4. If transacting through a representative, submit one (1) ORIGINAL COPY of SPECIAL POWER OF ATTORNEY (SPA) executed by the taxpayer-applicant and one (1) photocopy of any government issued valid of the taxpayer applicant and the authorized representative.

For more information visit:
RMC127-2024
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%20127-2024.pdf

(UPDATED) PURSUANT TO RMC127-2024

✅Requirements for Certificate of Tax Exemption for Scholarship and Job/ Livelihood Programs

1. Certification of Low Income/ No Income signed by the Brgy. Chairman of the place where the applicant resides (1 original)

2. Duly notarized AFFIDAVIT OF LOW INCOME/ NO INCOME (1 original)

3. Loose Documentary Stamp (Php30) to be paid at the Cashier or Revenue Collection Officer.

4. If transacting through a representative, submit one (1) ORIGINAL COPY of SPECIAL POWER OF ATTORNEY (SPA) executed by the taxpayer-applicant and one (1) photocopy of any government issued valid of the taxpayer applicant and the authorized representative.

For more information visit:
RMC127-2024
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%20127-2024.pdf

02/09/2026

❗❗ ADVISORY ❗❗

To encourage our taxpayers to use the Online Registration and Update System (ORUS) we at RDO 64 Camarines Norte don’t issue physical TIN Cards.

You may access the ORUS and generate your own Digital TIN Card.

Online Registration and Update System (ORUS)
https://orus.bir.gov.ph/home

Step-by-step Guide in Generating Digital TIN Card
https://www.facebook.com/reel/1054695182313054

How to Update Email Address using BIR Form S1905
https://www.facebook.com/photo/?fbid=667456239266263&set=a.146150341396858