In the Philippines, a Tax Declaration (TD) is a primary document issued by the Assessor’s Office of a Local Government Unit (LGU). While it is not a conclusive proof of ownership like a Torrens Title, it is an essential record for taxation purposes, building permit applications, and establishing a "color of title" in land disputes.

When a property owner cannot personally request a certified true copy of a Tax Declaration, they may appoint a representative. This process is governed by the Local Government Code of 1991 (Republic Act No. 7160) and the specific Citizen’s Charters of individual municipal or city assessors.

I. Essential Documentation for the Representative

The Assessor's Office maintains strict confidentiality over property records to prevent identity theft and fraudulent land claims. A representative must typically present the following:

1. Written Authorization

Special Power of Attorney (SPA): If the owner is abroad or the transaction involves significant legal weight (such as a sale), an SPA is often required. If executed abroad, it must be apostilled or authenticated by the Philippine Consulate.
Letter of Authorization (LOA): For simple requests of certified copies, some LGUs accept a basic LOA. It must be signed by the registered owner and specify the purpose of the request.

2. Valid Identification

Owner’s ID: A photocopy of at least one (1) valid government-issued ID of the registered property owner, bearing their signature.
Representative’s ID: The original and a photocopy of the representative’s valid government-issued ID.

3. Proof of Relationship or Interest

If the registered owner is deceased, the representative (usually an heir) must provide:

Death Certificate of the registered owner (PSA issued).
Proof of Kinship (e.g., Birth Certificate or Marriage Contract).
Affidavit of Self-Adjudication or Extrajudicial Settlement of Estate, if applicable.

II. Procedural Requirements at the Assessor’s Office

The workflow for a representative generally follows these steps:

Verification of Records: The representative provides the Property Index Number (PIN) or the previous Tax Declaration number to the frontline officer to locate the records in the Archive or Database.
Submission of Mandated Forms: Filling out the Request Slip or Application Form provided by the LGU.
Payment of Fees:

Certified True Copy Fee: Usually ranges from ₱100 to ₱300 per page, depending on the local ordinance.
Documentary Stamp Tax (DST): Required for legal validity (₱30 per document).

Processing Period: Depending on whether the records are digitized or manual, issuance can take anywhere from thirty minutes to three working days.

III. Critical Legal Considerations

The "No Arrears" Rule

Most LGUs will refuse to issue a Certified True Copy of a Tax Declaration if the real property taxes (RPT) are not updated. The representative may be required to present a Tax Clearance or the Official Receipt (OR) of the current year’s tax payment from the Treasurer’s Office before the Assessor releases the declaration.

Data Privacy Act of 2012 (RA 10173)

Assessors are increasingly stringent due to the Data Privacy Act. They are legally bound to protect the sensitive personal information of taxpayers. If a representative cannot prove a legitimate legal interest or fails to provide a notarized SPA, the Assessor has the right to deny the request to protect the owner's privacy.

Corporate Property

If the property is owned by a corporation, the representative must present a Secretary’s Certificate specifically authorizing the individual to request the Tax Declaration on behalf of the company.

IV. Summary Table of Requirements

Document	Requirement Level	Notes
Special Power of Attorney	Mandatory (for most)	Must be notarized; Apostilled if executed abroad.
Valid IDs	Mandatory	Both Owner and Representative (Photocopies + Originals).
Official Receipt (RPT)	Conditional	Proof that taxes for the current year are paid.
Death Certificate	Mandatory	Required only if the registered owner is deceased.
Secretary’s Certificate	Mandatory	Required only for corporate-owned properties.