THE Bureau of Internal Revenue (BIR) through Revenue Region (RR) No. 12-Bacolod City has filed five (5) separate complaints with Office of the Ombudsman-Visayas against two (2) local Registers of Deeds for their participation in five (5) separate transfers of realty without the requisite Certificates Authorizing Registration (CAR). Charged before the Office of the Ombudsman-Visayas were Atty. Romulo Gonzaga and Atty. Bonifacio Kho, the Registers of Deeds of Negros Occidental and Bacolod City, respectively, an e-mailed statement from the BIR said. Mr. Gonzaga was charged in three (3) separate complaints for allowing the transfer of title without the requisite CAR, namely: 1. Transfer of realty previously owned by Sinforosa Vda. De Millendez in favor of Ludorico Hilado, and then to HH&C Agricultural Corp.; 2. Transfer of realty by Segundina Hulgin in favor of Florentino Perez; and 3. Transfer of realty by Gloria A. Estyeban in favor of Xenia Esteban, et. al. For his part, Mr. Kho was the subject of two (2) similar complaints on the: 1. Transfer of properties without CAR from Bacolod Murcia Milling to Megaworld Bacolod Properties, Inc.; and 2. Transfer of realty subject to Estate Tax without CAR registered under Angeles G. Vasquez and/or Jose L. Vasquez. Under the National Internal Revenue Code of 1997, as amended, “No registration of any document transferring real property shall be effected by the Register of Deeds unless the Commissioner or his duly authorized representative has certified that such transfer has been reported, and the capital gains or creditable withholding tax, if any, has been paid.” Their actions allowed the parties to the afore-cited transactions to evade the payment of the corresponding Capital Gains Tax (CGT) and Documentary Stamp Tax (DST). The CAR is proof of payment of the CGT and DST.