Atty. Anafel P. Olalia-Laureta

07/04/2026

🧾 What is Capital Gains Tax?

Capital Gains Tax is a final tax of 6% imposed on the sale of real property classified as a capital asset (e.g., land, house not used in business).

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👤 Who pays it?

👉 Seller (Transferor / Owner)
• The law places the obligation on the person who earns the gain, which is the seller.

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💰 How is it computed?

The 6% is based on the higher of the following:
• Selling price (as stated in the Deed of Sale), or
• Zonal value (set by the Bureau of Internal Revenue), or
• Fair market value (from the local assessor)

📌 Formula:

CGT = 6% × Higher Value

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📅 When should it be paid?
• Within 30 days after notarization of the Deed of Absolute Sale

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📍 Important Notes
• Even if the buyer agrees to shoulder the tax, legally it is still the seller’s obligation.
• Payment is required before the title can be transferred to the buyer (via the Registry of Deeds).
• CGT applies to capital assets only (not ordinary business assets).

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⚠️ Common Practice vs Law

Sometimes contracts say:
• “Buyer will pay CGT” ❌ (common but not the legal default)

👉 This is allowed contractually, but:
• The Bureau of Internal Revenue still treats it as seller’s tax liability

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🧠 Quick Summary
• ✔ Seller is responsible
• ✔ Rate: 6%
• ✔ Based on higher value
• ✔ Pay within 30 days

19/03/2026

Sa RA 9262 (VAWC), babae at anak ang specifically protected dahil kinikilala ng batas na sila ang mas vulnerable sa ganitong uri ng abuso. Kaya wala talagang eksaktong “VAWC” na para sa lalaki.

Pero hindi ibig sabihin na walang proteksyon ang lalaki. May mga kaso na puwedeng isampa depende sa sitwasyon:

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🔹 Kung may pisikal na pananakit

Puwede mag-file ng:
• Physical Injuries (under Revised Penal Code)

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🔹 Kung may pananakot o pagbabanta
• Grave Threats
• Light Threats

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🔹 Kung may pambabastos, paninira, o kahihiyan
• Slander (Oral Defamation)
• Libel (kung written or online)

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🔹 Kung kinokontrol, hinaharass, o inaabuso emotionally

Walang direct VAWC equivalent, pero puwedeng pumasok sa:
• Unjust Vexation
• Grave Coercion

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🔹 Kung may pang-aabuso online (chat, post, etc.)
• Puwede sa Cybercrime Prevention Act of 2012
(e.g., cyber libel, online harassment)

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🔹 Kung may pagkuha ng pera, panloloko, o paggamit sa lalaki
• Estafa

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💡 Importanteng tandaan:

Ang VAWC ay gender-specific law, pero ang ibang batas sa Pilipinas ay gender-neutral—ibig sabihin, kahit lalaki, puwedeng magreklamo at maprotektahan.

18/03/2026

⚖️ Role of a Notary Public

Under the 2004 Rules on Notarial Practice

✅ 1. Identity of the Parties

The notary checks that:
• The persons signing are who they claim to be
• They present competent evidence of identity (valid IDs)

👉 This prevents impersonation

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✅ 2. Voluntariness of the Act

The notary ensures:
• The parties signed freely and voluntarily
• No coercion, force, or intimidation

👉 “Kusang-loob ang pagpirma”

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✅ 3. Presence (Personal Appearance)

The parties must:
• Personally appear before the notary
• Sign the document in the notary’s presence (or acknowledge it)

👉 Bawal ang “pirma lang, walang appearance”

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✅ 4. Completeness of the Document

The notary checks that:
• The document is complete
• No blank spaces that can be altered later

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❌ What a Notary DOES NOT Determine

The notary does NOT:
• Verify if the title is genuine
• Check if the seller is the true owner
• Investigate if the deal is a scam or estafa
• Guarantee that the contract is fair or valid in substance

👉 That responsibility belongs to:
• The parties
• Lawyers (if consulted)
• Courts (if there is a dispute)

18/03/2026

Estafa or swindling and syndicated Estafa sample.

14/03/2026

1. Prepare the Certificate of Employment

Bring the following:
• Original Certificate of Employment (COE)
• Valid ID of the person who signed the COE
• Photocopy of the ID
• Your valid ID (sometimes requested)

2. Go to a Notary Public

Visit a lawyer who is a Notary Public.

Process:
• The signatory of the COE must personally appear before the lawyer (for Jurat notarization).
• Present the valid ID.
• The lawyer will notarize the document, sign it, and place the notarial seal.

💰 Notarial fee: usually ₱100 – ₱1000.

3. Go to the Regional Trial Court (RTC)

Go to the Office of the Clerk of Court of the RTC that issued the lawyer’s notarial commission.

Bring:
• Notarized Certificate of Employment
• Photocopy of the notarized document
• Valid ID
• Request for CANA

4. Court Verification

The RTC Clerk of Court will:
• Check the Notarial Register of the lawyer
• Verify that the document was actually notarized
• Confirm that the lawyer has a valid notarial commission

5. Issuance of CANA

The RTC will issue CANA (Certificate of Authority for a Notarial Act) stating that the document is not among the documents with irregular or questionable notarization.

💰 Fee: usually around ₱100 – ₱200 depending on the court.

6. Release

You will receive:
• CANA issued by the RTC
• Your notarized Certificate of Employment

✅ After this, the document is ready for submission to the agency requiring COE with CANA.

13/03/2026

Pagpapanotaryo ng Extrajudicial Settlement ng Estate

1. Tukuyin ang mga Legal Heirs
Siguraduhing malinaw kung sinu-sino ang lahat ng heirs ng namatay (asawa, mga anak, o ibang legal na tagapagmana).

2. Ihanda ang Mga Kinakailangang Dokumento
Magprepare ng mga sumusunod na dokumento:
• Original o Certified True Copy ng Title ng lupa (TCT/OCT)
• Death Certificate ng namatay mula sa PSA
• Valid IDs ng lahat ng heirs
• Tax Declaration ng property (kung mayroon)
• Marriage Certificate ng namatay (kung may asawa)
• Birth Certificates ng mga heirs (para patunayan ang relasyon)

3. Gumawa ng Extrajudicial Settlement Document
Magpapatulong sa abogado upang ihanda ang Extrajudicial Settlement of Estate na naglalaman ng:
• Pangalan ng namatay
• Listahan ng mga heirs
• Paglalarawan ng ari-arian (lupa o property)
• Hatian ng property sa mga heirs

4. Pag-review at Pagpirma ng Mga Heirs
Basahin at suriin ng lahat ng heirs ang dokumento upang masigurong tama ang nilalaman bago pumirma.

5. Personal na Pagharap sa Notary Public
Ang lahat ng heirs ay kailangang personal na humarap sa harap ng abogado o notary public upang:
• Patunayan ang kanilang pagkakakilanlan
• Pirmahan ang Extrajudicial Settlement

6. Pagbabayad ng Notarial at Legal Fees
Magprepare ng professional legal at notarial fees na karaniwang umaabot sa 1% hanggang 3% ng zonal value o value ng property (depende sa usapan sa abogado).

7. Notarization ng Dokumento
Kapag kumpleto na ang pirma at requirements, ipanotaryo ng abogado ang Extrajudicial Settlement upang maging public document na maaaring gamitin sa mga ahensya ng gobyerno.

8. Susunod na Hakbang Pagkatapos ng Notarization
Pagkatapos ma-notaryo, kailangan naman itong:
• Ipublish sa pahayagan (once a week for 3 consecutive weeks)
• Bayaran ang Estate Tax sa BIR
• Irehistro sa Registry of Deeds para mailipat ang titulo sa mga heirs.

13/03/2026

𝗣𝘂𝗯𝗹𝗶𝗰 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗡𝗼. 𝟬𝟰-𝟮𝟬𝟮𝟲
𝗦𝘂𝘀𝗽𝗲𝗻𝘀𝗶𝗼𝗻 𝗼𝗳 𝘁𝗵𝗲 𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 𝘁𝗵𝗲 𝗙𝗶𝘀𝗰𝗮𝗹 𝗬𝗲𝗮𝗿 𝟮𝟬𝟮𝟱 𝗔𝗴𝗲𝗻𝗰𝘆 𝗣𝗿𝗼𝗰𝘂𝗿𝗲𝗺𝗲𝗻𝘁 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝗮𝗻𝗱 𝗣𝗲𝗿𝗳𝗼𝗿𝗺𝗮𝗻𝗰𝗲 𝗜𝗻𝗱𝗶𝗰𝗮𝘁𝗼𝗿 (𝗔𝗣𝗖𝗣𝗜)

The submission of FY 2025 Agency Procurement Compliance and Performance Indicator (APCPI) results by all Procuring Entities is hereby suspended pending the issuance of the updated APCPI template under the New Government Procurement Act (NGPA) framework.

Procuring Entities are advised to await the issuance of a subsequent advisory, which will provide further guidance on the updated APCPI assessment tool and the revised timelines for submission.

For information and guidance of all concerned.

12/03/2026

"Instead of envy, choose to learn from those who do good. Let their example brighten your path and your heart."

JOIN & SUBSCRIBE sa ating—
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11/03/2026

Bakit kailangang ipanotarize ang Deed of Sale ng lupa?

Ang notarization ay mahalaga upang gawing public document ang isang Deed of Sale. Kapag ito ay notarized, nagkakaroon ito ng legal presumption na totoo at kusang-loob na pinirmahan ng mga partido.

Ibig sabihin:
• Mas pinagkakatiwalaan ito sa korte kung sakaling magkaroon ng dispute.
• Ito ay tinatanggap ng mga ahensya ng gobyerno tulad ng Registry of Deeds para sa paglipat ng titulo ng lupa.
• Pinapatunayan ng abogado na personal na nagpakita ang buyer at seller at sila mismo ang pumirma sa dokumento.

Kung hindi notarized ang Deed of Sale, ito ay itinuturing lamang na private document at maaaring hindi tanggapin sa proseso ng transfer of title.

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Bakit kailangang mag-appear ang Buyer at Seller sa harap ng Abogado?

Sa notarization, kailangang personal na humarap ang buyer at seller sa notary public upang:
1. Makilala ang kanilang pagkakakilanlan sa pamamagitan ng valid IDs.
2. Makumpirma na sila mismo ang pumirma sa dokumento.
3. Masiguro na ang pagpirma ay kusang-loob at walang pamimilit.

Ito ay mahalagang bahagi ng proseso upang maiwasan ang fraud, peke na pirma, o illegal na bentahan ng lupa.

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Procedure sa Pagpapanotarize ng Deed of Sale

1. Ihanda ang Deed of Sale
• Siguraduhing kumpleto ang detalye ng lupa, buyer, seller, at halaga ng bentahan.

2. Magdala ng Valid IDs
• Ang buyer at seller ay kailangang magdala ng government-issued IDs para sa verification ng notary public.

3. Personal na Mag-appear sa Notary Public
• Parehong haharap ang buyer at seller sa abogado na notary public upang kumpirmahin ang kanilang pirma.

4. Pirmahan ang Dokumento sa Harap ng Abogado
• Pipirma ang buyer at seller sa dokumento at lalagyan ito ng notarial seal at notarial register entry ng abogado.

5. Maghanda ng Notarial Fee
• Karaniwang 1% hanggang 3% ng value ng bentahan o zonal value (kung alin ang mas mataas) ang notarial fee, depende sa usapan at policy ng notary public.

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Simpleng Paalala

Ang pagpapanotarize ng Deed of Sale ay hindi lamang pormalidad. Ito ay isang mahalagang hakbang upang maging legal, valid, at maprotektahan ang karapatan ng buyer at seller sa transaksyon ng lupa.

05/03/2026

Lawyer of the Day: Justice Within Reach

Justice should never be distant from the people it serves. Through the Lawyer of the Day Initiative of the Integrated Bar of the Philippines, the law becomes more than written rules—it becomes a living promise of fairness, compassion, and service.

Every day that a lawyer volunteers to listen, guide, and stand beside those who seek help, the walls that separate ordinary people from justice begin to fall. A simple consultation can ease a burdened mind, protect a right, or give hope to someone who thought they had none.

This initiative reminds us that the true strength of the legal profession is not only in the courtroom but in the willingness of lawyers to serve the community. When lawyers dedicate their time to the people, they transform the law into what it was always meant to be—a shield for the vulnerable and a voice for the unheard.

Lawyer of the Day is more than a program. It is a commitment that justice should always be present, accessible, and alive in the community.

14/01/2026