Lost Capital Gains Tax Receipt from 1990 in the Philippines: A Comprehensive Legal Primer

The discussion below is written for educational purposes only and does not replace tailored advice from a Philippine tax or property lawyer.

1. What exactly was paid in 1990?

Item	Pre‑TRAIN law then in force
Tax imposed	5 % (later 6 %) capital gains tax (CGT) on the gross selling price or fair market value (whichever was higher) of real property classified as a capital asset (Sec. 34‑A, 1977 NIRC, as amended by Exec. Order 273 / R.A. 8424).
Return filed	BIR Form 1706 (CGT return) plus Documentary Stamp Tax (DST) return (BIR Form 2000).
Proofs of payment normally issued	1. Machine‑validated Form 1706 (bearing the bank’s validation marks). 2. Bank OR or BIR‑issued Revenue Official Receipt (ROR). 3. Certificate Authorizing Registration (CAR)—green‑paper security form, serial‑numbered, later surrendered to the Registry of Deeds so the deed could be registered.

2. Why the receipt (or CAR) still matters today

Title transfer or annotation disputes.
When you sell the property today, the buyer may insist on seeing the 1990 CGT proof to be sure there is no lurking deficiency. The Registry of Deeds may also ask for it if it was never surrendered.
Estate settlement.
In probate, the BIR requires “proof that prior CGT was paid” before issuing a new CAR to the heirs.
BIR audit defence.
Although ordinary assessment has long prescribed (see § 4 below), no‑return cases have no prescriptive period (Sec. 222 NIRC). Producing the validated Form 1706 is the quickest way to show a return actually existed.
Bank loan collateral.
Banks occasionally request the payment receipt when using old collateral to assure themselves the chain of title is tax‑clean.

3. Consequences of having lost the receipt

Scenario	Practical effect	Typical BIR stance
CAR was surrendered in 1990 but you have no file copy today	Registry records already contain the CAR, so Registrar will not require it anew. However, a future buyer may still ask for a copy “for peace of mind.”	RDO may certify that a CAR was issued if its stub is still on file.
CAR never reached the Registry (common in unregistered rural land)	You will be asked to present the CAR before the deed can be registered.	RDO will require re‑issuance.
No validated Form 1706 can be produced	In strict audits the BIR can treat this as “no return filed,” exposing you to deficiency CGT + 25 % surcharge + 12 % interest p.a. from 1990 until payment—unless you reconstruct the return or prove payment through secondary evidence.

4. Prescriptive periods and record‑keeping duties

Provision	Period	How it plays out in a 1990 case
BIR assessment (ordinary): Sec. 203 NIRC	3 years from the deadline or actual filing, whichever is later	Lapsed in 1994 if the return was timely; BIR can no longer assess.
BIR assessment (no return): Sec. 222 NIRC	None	If the BIR can show no return was ever filed, it may assess at any time.
Books & return retention (taxpayer): Sec. 235 NIRC	10 years (if BIR fraud investigation); 5 years otherwise	Your legal obligation to keep the receipt ended long ago, but practical problems remain (see § 2).
Civil actions on written contracts: Art. 1144 Civil Code	10 years	Relevant if you sue a co‑owner or broker over the lost documents.

5. Reconstituting or replacing the lost receipt/CAR

The BIR has never issued a single, stand‑alone regulation solely on “lost CGT receipts,” so the procedures below are pieced together from several issuances (§ 6).

Identify the proper office
Revenue District Office (RDO) with jurisdiction over the property location keeps the microfilmed copy or electronic image of Form 1706/CAR stubs.
Exception: Metro Manila records older than 2000 were centralized in the BIR Records Management Division (RMD), Diliman, Quezon City.
Prepare documentary requirements (typical RDO checklist)
- Affidavit of Loss detailing when and how the receipt/CAR was lost.
- Photocopy of the Deed of Sale/Donation/Exchange.
- Tax Declaration or TCT/OCT number for property identification.
- Valid government‑issued ID of the applicant.
- Authorization letter and IDs of representatives, if any.
- Certification fee (P 100) + Documentary Stamp (P 30) per RMO 15‑2017.
Request a Certified True Copy (CTC) of the following (as available):
- Validated BIR Form 1706 or microfilm image.
- Revenue Official Receipt (ROR) if the CGT was paid directly at the RDO cashier (rare in 1990).
- CAR stub.
If microfilm/image is missing:
- Execute a Sworn Declaration of Filing and Payment (under Sec. 279 NIRC—“lost or destroyed returns”).
- Present any secondary evidence: bank passbook entry, bank journal ticket, notarized computation sheet, or even photocopies kept by the notary.
- Request the RDO to issue a Certification of Tax Payment Based on Secondary Evidence—this is accepted by most Registries of Deeds after the 2021 LRA‑BIR Memo Circular.
Time frame
- Simple certifications: 3‑5 working days under the BIR Citizen’s Charter.
- Record‑retrieval cases (archives/microfilm): 15–30 working days; older than 30 years may take longer or be impossible if master copy degraded.
Fees
- Certification fee P 100 per document
- Documentary stamp P 30 per page (DST Code, Sec. 189)
- No penalties for asking a duplicate, because the tax itself was already paid.

6. Key supporting issuances (chronological)

Year	Citation	What it contributes
1988	RMC 35‑88	Original CAR format and issuance protocol.
1997	Tax Reform Act (R.A. 8424)	Current Secs. 203, 222 & 235 on assessment/prescription and record‑keeping.
2008	RMC 76‑2008	Microfilming & imaging program; designated the RMD as depository of pre‑1999 returns.
2013	RMO 15‑2013	Standard fees for certification of BIR records.
2017	RMO 15‑2017	Updated schedule of certification and research fees.
2021	BIR‑LRA Joint Memorandum Circular (un‑numbered)	Clarifies Registry of Deeds may accept BIR certifications when original CAR is lost but verified.
2022	RMC 73‑2022	Reminds taxpayers to secure eCAR duplicates; provides eCAR QR verification. Although eCAR did not exist in 1990, the same “duplicate copy” logic underpins older CARs.

7. Evidentiary rules in court or administrative hearings

Best‑Evidence Rule (Rule 130, Sec. 3, Rules of Court).
- Original receipt is primary evidence.
- Secondary evidence (CTC, sworn affidavit) is admissible after proving loss and due diligence in search.
Judicial notice of official acts.
Courts may take judicial notice that CGT must be paid before a CAR is issued, so possession of an original CAR or CTC thereof raises a presumption that the tax was in fact paid.
Burden of proof.
In a deficiency CGT assessment, BIR bears the burden once the taxpayer produces some credible proof of payment (e.g., CAR stub), per Diaz v. Commissioner (CTA Case No. 7935, June 11 2016).

8. Practical tips & common pitfalls

Tip	Why it matters
Search old notarial files. Notaries must keep a duplicate of the deed, which sometimes has the bank validation marks.
Ask the bank where the CGT was paid (if still operating). Large banks keep General Ledger microfilms for over 40 years.
Photocopy the CTC immediately—BIR issues only one original.
When re‑selling, attach the CTC to the new deed and mention in the deed’s recitals that the “original CGT receipt dated ___ is no longer available.”
Do not pay CGT again without a formal assessment letter—the BIR has no legal basis to demand repayment after prescription if the original return was timely filed.

9. Frequently‑asked questions

• Can the BIR refuse to re‑issue a CAR because “the file is too old”?

No. There is no prescriptive period for issuing certifications. The RDO must still certify what it can locate; if truly unavailable, it must say so in writing so you can use secondary evidence.

• What if I discover the tax was never paid in 1990?

You will need to pay the CGT at today’s rate (6 %) plus the 25 % surcharge and 12 % annual interest computed from 1990. Because the return was never filed, the BIR’s right to assess never prescribes.

• Is an eCAR available for a 1990 transaction?

No. eCARs began nationwide only in 2012. You get a Certification of Tax Payment instead, which registries accept when coupled with an affidavit of loss.

Bottom line

Losing a 34‑year‑old capital gains tax receipt is inconvenient but rarely fatal.

• If the return was properly filed and the CAR issued, BIR assessment is time‑barred.*
• Reconstruction is usually a matter of securing a certified true copy from the RDO or, failing that, building secondary evidence backed by an affidavit of loss.*
• Act early, because record‑retrieval from pre‑digital archives takes time, and property deals often hinge on producing that single sheet of green security paper or its certified copy.*

Prepared 17 April 2025, Manila, Philippines