Replacing a Lost Capital Gains Tax (CGT) Receipt in the Philippines
A lawyer-style explainer for taxpayers, real-estate practitioners, and paralegals
1. Why the CGT receipt matters
| Purpose | Who requires it | Why it cannot be missing |
|---|---|---|
| Electronic/Manual Certificate Authorizing Registration (eCAR) | Bureau of Internal Revenue (BIR) – One-Time Transactions (ONETT) team | Proof that 6 % CGT was actually paid; without it the eCAR is withheld. |
| Transfer of title & registration of Deed of Sale | Registry of Deeds & local Assessor | The Registry rejects transfers if eCAR is absent or if CGT payment is unproven. |
| Future audits & capital gains disputes | BIR audit examiners | The Official Receipt (OR) is prima-facie evidence of payment under the Rules on Evidence and Rev. Regs. 18-2012. |
Take-away: Losing the receipt can freeze the whole title-transfer chain. You must secure an official substitute quickly.
2. Legal bases and key issuances
| Provision / issuance | Core rule that applies to a lost CGT receipt |
|---|---|
| National Internal Revenue Code (NIRC), § 235 | Taxpayers must keep “books of accounts and all invoices/receipts” for 3 years following the filing deadline. |
| NIRC, § 228 & § 257 | The burden of proof in deficiency assessments rests on the taxpayer—hence the need to prove prior payment. |
| Revenue Memorandum Order (RMO) 29-2014 | Consolidates rules on issuance of tax certifications – the mechanism BIR uses to replace lost original receipts. |
| BIR Citizen’s Charter – “Issuance of Certified True Copy (CTC) / Certification of Tax Payment” (latest version 2023) | Lays out documentary requirements, fees (₱100 certification fee + ₱30 Documentary Stamp Tax), and 1–3-day processing time. |
| Revenue Regulations (RR) 13-2020 | Recognizes Electronic Revenue Official Receipts (eROR); duplicates are obtainable through the eReceipt facility. |
| Civil Code, Art. 1626 | Third parties (e.g., buyer) may compel delivery of proof of payment when it forms part of title transfer. |
3. Who may request the replacement
- The registered taxpayer on BIR Form 1706/1707 (seller, donor, or estate).
- Authorized representative – must present Special Power of Attorney (SPA) or board resolution, plus valid IDs.
- Buyer – only if the Deed of Sale assigns the buyer to handle taxes and the seller gives written authority.
4. Documentary requirements (prepare photocopies & originals)
Notarised Sworn Affidavit of Loss Explain when, where, and how the receipt was lost and affirm it has not been pledged or sold.
Any secondary proof of payment (the more you have, the faster it is approved):
- Copy of validated BIR Form 1706 or 1707 (machine-stamp by the bank/AAB).
- Bank payment slip or ePayment confirmation (GCash/LandBank LinkBiz, etc.).
- Photocopy of Deed of Absolute Sale or relevant conveyance document.
- Photocopy of Title (TCT/CCT) or Tax Declaration.
Valid government-issued ID of the requesting party.
Authorization documents (SPA/board resolution) if applicable.
BIR payment for certification
- Fill out “Request for Certification of Tax Payment” (printed from eBIR or obtained at the RDO).
- Pay ₱100 certification fee + ₱30 DST using BIR Payment Form 0605 (code “042”).
5. Step-by-step procedure
| Step | Where | What happens | Time norm¹ |
|---|---|---|---|
| 1 | Return to the Revenue District Office (RDO) that originally processed the CGT return. | Present Affidavit of Loss & secondary evidence to ONETT/Records counter. | 15–30 min queuing |
| 2 | Fill out Request for Certification slip; secure assessment sheet. | Assessment clerk computes fees; issues Form 0605. | 10 min |
| 3 | Pay fees at BIR teller (or nearest Authorized Agent Bank if teller is unavailable). | Teller validates Form 0605. | 10 min |
| 4 | Submit proof of payment back to Records. | Staff logs the request and issues claim stub. | Same day |
| 5 | Processing/verification | Records retrieves payment file, checks AAB tape or eFPS logs. | 1–3 working days² |
| 6 | Release of Certified True Copy (CTC) of OR or formal Certification of Tax Payment signed by the RDO. | Claimant presents ID & claim stub. | 5 min |
¹ Actual total waiting time in Metro Manila ranges 2–5 days; many provincial RDOs release within the same day if archive boxes are accessible. ² If payment was made through a defunct AAB branch, expect 7-10 days because RDO must request microfilm retrieval from the regional office.
6. Special situations & work-arounds
| Scenario | Practical solution | Extra document |
|---|---|---|
| Original CGT was paid via eFPS/eBIRForms with ePayment | Reprint the eROR or download the “Validation Result” screen; RDO may accept this in lieu of CTC. | Printout of email confirmation. |
| Bank branch has closed / merged | Ask the successor bank for a Certification of Bank Merger/Absorption plus certified copy of the payment journal. | Certification from bank manager. |
| Seller passed away after payment | Heirs file affidavit of loss signed by at least 2 heirs + Extrajudicial Settlement or Court Order to prove authority. | Heirs’ IDs, proof of relationship. |
| Buyer already secured eCAR but misplaced CGT OR for file purposes | RDO can issue a plain photocopy of OR certified “true copy” without repaying fees, citing RMO 29-2014. | Photocopy of issued eCAR. |
| Lost before eCAR processing and no other proof exists | RDO will require revalidation with the collecting bank; if untraceable, taxpayer may be told to repay CGT to avoid stalling transfer (rare but happens). | Bank negative certification. |
7. Affidavit of Loss – sample template (core clauses only)
[Title] SWORN AFFIDAVIT OF LOSS
I, Juan D. Cruz, Filipino, of legal age, TIN 123-456-789-000, and resident of…, under oath state:
- That on 20 May 2025, I paid the Capital Gains Tax due on the sale of TCT No. 123456 in the amount of ₱150,000.00 at the LandBank-Marikina branch, for which the BIR issued Official Receipt No. 987654.
- That on 14 June 2025, while transferring documents from my office to my home, said official receipt was inadvertently misplaced and can no longer be located despite diligent search.
- That the receipt has not been used as collateral, assigned, nor sold to any person, and should it be found, I undertake to surrender it to the BIR for proper disposition.
- This affidavit is executed to request the Bureau of Internal Revenue to issue a Certified True Copy / Certification of Tax Payment in lieu of the lost original.
IN WITNESS WHEREOF… [Signature & jurat]
8. Fees & penalties at a glance
| Item | Statutory / policy basis | Amount |
|---|---|---|
| Certification Fee | RMO 29-2014 / Citizen’s Charter | ₱100 per certification |
| Documentary Stamp Tax on certification | Sec. 188, NIRC | ₱30 |
| Late filing surcharge (if RDO discovers tax was never actually paid) | Sec. 248–249, NIRC | 25 % surcharge + 12 % p.a. interest |
| Compromise penalty for failure to keep receipts (rarely imposed on individuals) | RMO 7-2015 | ₱1,000–₱10,000 depending on amount |
9. Practical tips & common pitfalls
- Always photocopy or scan every OR the day it is issued—digital copies are often acceptable evidence if the original is lost later.
- File the certification request at the same RDO that stamped your CGT return; other districts cannot access the archive boxes.
- Bring the exact tax amount and date; Records staff search by control logs. Vague amounts delay release.
- Check your eMAIL: some RDOs using the eONETT system send the PDF CTC by email; still claim the wet-ink copy for the Registry of Deeds.
- Avoid paying CGT twice: Before repaying, insist on a written certification from the collecting bank that “no record/payment exists” for the stated OR number.
10. Timeline summary
- Day 0: Execute affidavit, assemble documents.
- Day 1: File request and pay fees at RDO.
- Day 1–3: RDO verifies with AAB / retrieves archive.
- Day 2–4: Claim certification; proceed with eCAR or title transfer.
Conclusion
Losing the Capital Gains Tax receipt does not forfeit your payment—but you must secure a BIR-issued substitute (Certified True Copy or Certification of Tax Payment) to keep the eCAR and title-transfer process on track. The remedy is neither costly nor overly time-consuming, provided you (a) prepare a proper affidavit of loss, (b) return to the correct RDO, and (c) present any secondary evidence of the original payment. Knowing the legal bases—especially RMO 29-2014, the Citizen’s Charter fees, and the NIRC preservation rules—empowers you to insist on timely processing and avoid the expensive mistake of paying CGT twice.