Revenue Memorandum Circular No. 64-2024


This circular is issued that clarifies the ante-dating of deeds of sale of deeds of sale involving real properties. In case of delay in the presentation of notarized deeds of sale or other transfer documents, the relevant laws and regulations on the kind of tax, rate of tax, zonal or fair marker values, effective at the date of notarization shall be applied, but the corresponding penalties and interest for late filing of return and payment of applicable taxes shall be imposed. However, in cases where it is found that the deeds of sale or other transfer documents are ante-dated, the laws [...]