In case the title of an immovable property is acquired by way of relocation, compensation, or other disguised means in lieu of payment, the person who acquires the title shall file and pay deed tax on a sale; in case a Dien is created by way of mortgage, loan, or other disguised means, the person who acquire the right to use the property shall file and pay deed tax on creation of a Dien.
Where an unfinished building is transacted involving sale, exchange, bestowal or donation that the new owner becomes the original builder as stated in the construction license or the name of the builder changes, and the new builder later on receives a use license, the builder as stated in the use license shall file and pay deed tax.