2. Annexes D1 to D12 CDR

This document contains the BIR's checklists of documentary requirements (Annexes “D-1” onward, QF-ONETT-03-xx-2026 form series) for processing and issuance of the approved ONETT Computation Sheet (OCS) for capital gains tax one-time transactions. Annex D-1 covers onerous transfers of real property classified as a capital asset (both taxable and exempt) and lists mandatory documents — TIN/CBL verification slip, notarized deed of sale/transfer, certified tax declaration and titles (OCT/TCT/CCT), certificate of no improvement, and authorization papers — plus situational requirements for corporate parties, documents executed abroad (Philippine Consulate certification or Apostille), location plans, rescission letters, tax-exemption rulings, and antedated sales. An acknowledgement section records complete/incomplete submissions, the resubmission rule, and data-privacy consent under RA 10173. Annex D-2 covers claiming the capital gains tax exemption on the sale of a principal residence by natural persons under Section 24(B)(4) of the NIRC, requiring a sworn letter of intent (exemption not availed in the preceding 10 years), an escrow agreement signed by the RDO, AAB representative and seller, and a certificate of residency. The provided text is truncated partway through Annex D-2.