BIR Certificate Authorizing Registration

What exactly does the BIR do when you apply for Certificate Authorizing Registration for the transfer of Land title of a deceased person? Is this like an audit of the deceased person tax liability?

yes, it is the process where the tax liability is computed and paid for. the CAR is a clearance required to transfer the properties to the names of the heirs.

I have read in the BIR website that the administrator of the deceased must give a written notice within 2 month to the BIR,

a).if not what will be the penalty?

b).What will the BIR do if they received the notice?

c). How about not filing on time(w/in six month) of the estate tax, what will be the penalty?

Another thing, as I have understand the reason for getting a CAR from the BIR is so that one can transfer the property of the deceased to their heirs. Now if one does not need to transfer the property such as (the deceased car,bank account with ATM w/c the heir can withdraw, etc,), one does not need to file it as an asset to be included in the estate tax. right?

yes, that's the notice of death. contact the bir to find out the penalties.

no, the estate includes all properties. failure to include properties may be considered tax fraud.

1).Is there a law in the Philippines wherein if the deceased transfer his property to his daughter 3 year ago before his death. That property is still included in the estate tax to be filed.

2). In filing the estate tax, will the BIR still ask question regarding other personal property of the deceased, or will it just accept the property that I have bring to be filed?

1) what kind of property? how was it transferred?

2) that sounds like you don't intend to declare all the properties of the deceased. that has risk because you will be swearing that the document contains all the properties.

It was a real property(Land). Transfered by way of sell. Is there such a law that the property transfered within 3 year ago are still consdered asset of the deceased ?

in that case, you don't have to include in the assets of the deceased though there will be penalties to pay for not transferring immediately after the sale.