AN ACT TO AMEND SUBSECTION "C" OF SECTION ONE HUNDRED AND FOURTEEN OF ACT NUMBERED FOUR HUNDRED AND NINETY-SIX, ENTITLED "THE LAND REGISTRATION ACT" AS AMENDED BY REPUBLIC ACT NUMBERED ONE HUNDRED AND SEVENTEEN.
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
"C. Fees payable to the Register of Deeds.—The register of deeds shall collect fees for all services rendered by him under this Act in accordance with the following schedule:
"1. For the entry of one original certificate of title, and issuing one owner's duplicate certificate, eight pesos for the first parcel of land described thereon, and one peso for each additional parcel: Provided, however, That in case of certificates of title under the Cadastral Act, the fees for entering one original certificate of title and issuing the owner's duplicate thereof, when the total current assessed value of the lots included therein does not exceed seven hundred pesos, and irrespective of the number of such lots, shall be one peso for every one hundred pesos, or fractional part thereof.
"2. For each entry in the primary entry book, one peso.
"3. For the annotation of an attachment levy, writ of execution, or adverse claim, three pesos for the first parcel of land affected thereby, and two pesos for each additional parcel. If the total assessed value of the land and improvements exceeds six thousand pesos, there shall be collected an additional fee equivalent to ten per centum of the fees under paragraph sixteen of this subsection computed on the basis of said assessed value.
"4. For the annotation of a notice of lis pendens, or of any document or order in connection therewith, for each parcel of land affected thereby, two pesos.
"5. For the annotation of a release of any encumbrance, except mortgage, lease, or other lien for the cancellation of which a specific fee is prescribed herein, for each parcel of land so released, two pesos; but the total amount of fees to be collected shall not exceed the amount of fees paid for the registration of such encumbrance.
"6. For the annotation of an order of the court for the amendment of, or the making of a memorandum on, a certificate of title, except inclusion of buildings or improvements, or any order directing the registration of a document, or of any right or interest referred to in said order, or the cancellation of a certificate of title and/or the issuance of a new one, two pesos for each certificate of title on which the annotation is made, in addition to the fees prescribed under paragraph sixteen or seventeen, as the case may be, of this subsection, if the same are also due for the registration of such document, right or interest.
"7. For the annotation of an order of the court for the inclusion of buildings and/or improvements in a certificate of title, five pesos for each certificate of title if the buildings or improvements belong to a person other than the registered owner of the land. If they belong to the same registered owner, the fees to be collected shall be based on the value of such buildings and improvements in accordance with the schedule prescribed under paragraph sixteen or seventeen, as the case may be, of this subsection.
"8. For registering and filing a power of attorney, letters of administration or letters testamentary whether or not accompanied by a copy of the testament, certificate of allowance of a will with attested copy of the will annexed, appointment of guardian for a minor or incompetent person, appointment of receiver, trustee, or administrator, articles of incorporation of any corporation, association or partnership, or resolution of its board of directors empowering an officer or member thereof to act in behalf of the same, seven pesos; and for the annotation of such papers on certificates of title when required by existing laws or regulations, one peso and fifty centavos for each certificate of title so annotated: Provided, however, That when the certificate of allowance of a will and the letters testamentary or letters of administration are filed together, only one fee shall be collected. For registering and filing an instrument of revocation of any of the papers mentioned above, two pesos; and if annotated on the corresponding certificate of title, one peso and fifty centavos for each certificate of title.
"9. For the annotation of a notice of tax lien of any description, notice of lost duplicate or copy of a certificate of title, order of the court declaring such duplicate or copy null and void, notice of change of address, or the cancellation of any such annotation, for each certificate of title, one peso.
"10. For transferring the memorandum of an encumbrance of any kind from one certificate of title which is cancelled to a new one in lieu thereof in the name of a new owner, for each memorandum thus transferred, one peso.
"11. For any memorandum made in a standing co-owner's, mortgagee's, or lessee's copy of a certificate of title after a similar memorandum has been made in the original thereof, for each such certificate of title, one peso.
"12. For any memorandum made in a certificate of title for which no specific fee is prescribed above, for each certificate of title, two pesos.
"13. For the issuance of a transfer certificate of title, including its duplicate, to a trustee, executor, administrator, or receiver, or for the cancellation of such certificate of title and issuance of a new one, including its duplicate, to the cestui que trust, in case of trusteeship, eight pesos. If the certificate covers more than one parcel or lot, an additional fee of one peso and fifty centavos shall be collected for each additional parcel or lot.
"14. For the issuance of a transfer certificate of title, including its duplicate, to a person other than those named in the next preceding paragraph, three pesos, in addition to the fees hereinafter prescribed in paragraph sixteen or seventeen, as the case may be, of this subsection, if the same are also due. If the certificate covers more than one parcel or lot, an additional fee of one peso and fifty centavos shall be collected for each additional parcel or lot.
"15. For the issuance of a new owner's duplicate or a co-owner's, mortgagee's or lessee's copy of a certificate of title, or any additional duplicate or copy thereof, three pesos for the first page and one peso for each subsequent page, or fraction thereof.
"16. For the registration of a deed of sale, conveyance, transfer, exchange, partition, or donation; a deed of sale with pacto de retro, conditional sale, sheriff's sale at public auction, sale for nonpayment of taxes, or any sale subject to redemption, or the repurchase or redemption of the property so sold; any instrument, order, judgment or decree divesting the title of the registered owner, except in favor of a trustee, executor, administrator or receiver; option to purchase or promise to sell; any mortgage, surety, bond, lease, easement, right-of-way, or other real right or lien created or constituted by virtue of a distinct contract or agreement, and not as an incidental condition of a sale, transfer or conveyance; the assignment, enlargement, extension or novation of a mortgage or of any other real right, or a release of mortgage, termination of lease, or consolidation of ownership over a property sold with pacto de retro; where no specific fee is prescribed therefor in the preceding paragraphs, the fees shall be based on the value of the consideration in accordance with the following schedule:
"(a) When the value of the consideration does not exceed six thousand pesos, three pesos and fifty centavos for the first five hundred pesos, or fractional part thereof, and one peso and fifty centavos for each additional five hundred pesos, or fractional part thereof.
"(b) When the value of the consideration is more than six thousand pesos but does not exceed thirty thousand pesos, twenty-four pesos for the first eight thousand pesos, or fractional part thereof, and four pesos for each additional two thousand pesos, or fractional part thereof.
"(c) When the value of the consideration is more than thirty thousand pesos but does not exceed one hundred thousand pesos, seventy-five pesos for the first thirty-five thousand pesos, or fractional part thereof, and seven pesos for each additional five thousand pesos, or fractional part thereof.
"(d) When the value of the consideration is more than one hundred thousand pesos but does not exceed five hundred thousand pesos, one hundred seventy-six pesos for the first one hundred ten thousand pesos, or fractional part thereof, and ten pesos for each additional ten thousand pesos, or fractional part thereof.
"(e) When the value of the consideration is more than five hundred thousand pesos, five hundred eighty-one pesos for the first five hundred twenty thousand pesos, or fractional part thereof, and fifteen pesos for each additional twenty thousand pesos, or fractional part thereof.
"17. In the following transactions, however, the basis of the fees collectible under paragraph sixteen of this subsection, whether or not the value of the consideration is stated in the instrument, shall be as hereunder set forth:
"(a) In the exchange of real property the basis of the fees to be paid by each party shall be the current assessed value of the properties acquired by one party from the other, in addition to the value of any other consideration, if any, stated in the contract.
"(b) In the transmission of an hereditary estate without partition or subdivision of the property among the heirs, devisees, or legatees, although with specification of the share of each in the value of the estate, the basis shall be the total current assessed value of the property thus transmitted.
"(c) In the partition of an hereditary estate which is still in the name of the deceased, in which determinate properties are adjudicated to each heir, devisee or legatee, or to each group of heirs, devisee or legatees, the basis of the fees to be paid by each person or group, as the case may be, shall be the total current assessed value of the properties thus adjudicated to each person or group. In the case, however, of conjugal property, the basis of the fees for the registration of one-half thereof in the name of the surviving spouse shall be an amount equal to ten per centum of the total current assessed value of the properties adjudicated to said spouse.
"(d) In the partition of real property held in common by several registered co-owners, the basis of the fees to be paid by each co-owner or group of co-owners shall be the total assessed value of the property taken by each co-owner or group.1a⍵⍴h!1
"(e) In the sale, conveyance or transfer of two or more parcels of land in favor of two or more separate parties but executed in one single instrument, the basis shall be the total selling price paid by each party-buyer, or, in the case of lump sum consideration, such portion thereof as apportioned in accordance with the assessed value of the respective land acquired by each party-buyer.
"(f) In the sale, conveyance, or transfer of properties situated in different cities or provinces, the basis of the fees in each registry of deeds where the instrument is to be registered shall be the total selling price of the properties situated in the respective city or province, or, in the case of a lump sum consideration, such portion thereof as obtained for those properties lying within the jurisdiction of the respective registry after apportioning the total consideration of the sale, conveyance or transfer in accordance, with the current assessed values of such properties.
"(g) In the sale, conveyance, or transfer of a mortgaged property, the basis shall be the selling price of the property proper plus the full amount of the mortgage, or the unpaid balance thereof if the latter is stated in the instrument. If the properties are situated in different cities or provinces, the basis of the fees in each registry of deeds where the instrument is to be registered shall be such sum as obtained for the properties situated in the respective city or province after apportioning in accordance with the current assessed values of said properties the total amount of consideration as above computed, unless the selling price of the properties in each city or province and the proportionate share thereof in the amount or unpaid balance of the mortgage are stated in the instrument, in which case the aggregate of such selling price and share shall be the basis. In any case, however, where the aggregate value of the consideration as above computed shall be less than the current assessed value of the properties in the city or province concerned, such assessed value shall be the basis of the fees in the respective registry.
"(h) In a mortgage affecting properties situated in different cities or provinces, the basis of the fees in each registry of deeds where the document is to be registered shall be such amount as obtained for the properties lying within the jurisdiction of said registry after apportioning the total amount of the mortgage in accordance with the current assessed value of such properties.
"(i) In the release of a mortgage the basis of the fees shall be an amount equal to ten per centum of the total amount of obligation secured by the mortgage. If the properties are situated in different cities or provinces, the basis of the fees in each registry shall be ten per centum of such sum as obtained for the properties in the respective city or province after apportioning the amount of the mortgage in accordance with the current assessed values of such properties. In the case of a partial release, the fees shall be based on ten per centum of the current assessed value of the property so released in the respective city or province: Provided, however, That where several partial releases had been registered, the fees corresponding to the final release shall be computed on the basis of ten per centum of the difference between the amount of the mortgage and the aggregate of the considerations used as basis for the collection of the fees paid for the registration of all previous partial releases.
"(j) In a certificate of sale at public auction by virtue of an order or execution, or sale for delinquency in the payment of taxes, or repurchase of the property so sold, the basis of the fees in each registry shall be ten per centum of the selling or repurchase price of the property lying within the jurisdiction of the registry.
"(k) In an affidavit for the consolidation of ownership over a property sold with pacto de retro or pursuant to an extrajudicial foreclosure under the provisions of Act Numbered Thirty-one hundred and thirty-five as amended, the basis of the fees in each registry shall be an amount equivalent to ten per centum of the consideration of the sale in the respective city or province.
"(l) In contracts of lease, the basis of the fees in each registry shall be the sum total to be paid by the lessee for the properties situated in the respective city or province during the entire period specified in the contract, including the extension contemplated by the parties which may be given effect without the necessity of further registration. If the period is from year to year, or otherwise not fixed, the basis shall be the total amount of rentals due for thirty months. If the rentals are not distributed, the total amount thereof as above computed shall be apportioned to said properties in accordance with their assessed values, and the proportionate sum thus obtained for each city or province shall be the basis of the fees to be collected in the registry concerned.
"(m) In the termination of a lease, the basis of the fees in each registry shall be ten per centum of the amount used as basis for the collection of the fees paid for the registration of said lease.
"(n) In contracts of option to purchase or promise to sell, the basis of the fees in each registry shall be five per centum of the current assessed value of the property subject of such contract in the respective city or province.
"(o) In other transactions where the actual value of the consideration is not fixed in the contract or can not be determined from the terms thereof, or, in case of a sale, conveyance, or transfer, the consideration stated is less than the current assessed value of the property, the basis of the fees shall be the current assessed value of the property involved in the transaction. If the properties are situated in different cities or provinces, the basis of the fees in each registry shall be the assessed value of the properties lying within the jurisdiction of the registry concerned.
"18. For furnishing copies of any entry, decree, document, or other papers on file, twenty centavos for each hundred words or fraction thereof contained in the copies thus furnished.
"19. For certifying a copy furnished under the next preceding paragraph, for each certification, one peso.
"20. For issuing a certificate relative to, or showing the existence or non-existence of, an entry in the registration books or a document on file, for each such certificate containing not more than two hundred words, three pesos-if it exceeds that number an additional fee of fifty centavos shall be collected for every one hundred words, or fraction thereof, in excess of the first two hundred words."
Approved, June 20, 1953.
