A taxpayer shall file a deed tax return, accompanied by the standard-form contract and support documents with the local tax authority within thirty (30) days from the conclusion of the contract for sale, creation of Dien, exchange, bestowal or donation, or partition of the immovable property, or from the date of applying for registration of ownership by virtue of possession. However if a building involved in sale, exchange, bestowal or donation, or partition has never had ownership registered, both parties to the contract shall jointly file the deed tax return.
In case of dispute arising from the transfer of an immovable property, the starting date for filing the deed tax shall be the date of final judgment rendered by the court.
For an immovable property purchased or bid from the government agency, the starting date for filing the deed tax shall be the date the certificate for transfer of title is issued by the government agency.
For an immovable property acquired at court auction, the starting date for filing the deed tax shall be the date the certificate for transfer of title is issued by the court.
For an unfinished building that 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 starting date for filing the deed tax shall be thirty (30) days after the date a use license is issued by the competent building authority.