Which document is PD 65.10 described as in these rules?

• A. Certificate of Deductions
• B. Certificate of Occupancy
• C. Certificate of Title
• D. Certificate of Assessment

Answer: (A)

PD 65.10 focuses on a certificate that formalizes deductions from a tax liability. The document described by this rule is the Certificate of Deductions because its purpose is to certify the allowable reductions or deductions an payer can apply against the amount due, rather than merely recording occupancy, ownership, or the base tax assessment.

A Certificate of Occupancy pertains to building compliance for use, a Certificate of Title records ownership of property, and a Certificate of Assessment documents the assessed amount but does not authorize or verify deductions. Since PD 65.10 centers on documenting allowable deductions from tax obligations, the Certificate of Deductions is the best fit.