TITLING
1. File and secure the documentary requirements at the Bureau of Internal Revenue Regional
District Office (BIR RD
These are the documents you need to have on hand:
Original copy of the notarized Deed of Absolute Sale (DAS), plus two photocopies
Owner’s duplicate copy of the Transfer Certificate of Title (TCT) or the Condominium
Certificate of Title (CCT) in case of sale of condominium units, plus two photocopies
Certified True Copies of the latest Tax Declaration for land and improvement of the real
property plus two photocopies. If the property sold is a vacant lot or no improvements
have been made on it, a Sworn Declaration of No Improvement by at least one of the
transferees or Certificate of No Improvement issued by the city or municipal assessor
Tax Identification Numbers (TIN) of the Seller and Buyer
Special Power of Attorney (SPA), if the person signing on the document is not the owner
as it appears on the TCT or CCT
Certification of the Philippine Consulate if the SPA is executed abroad
Location plan or vicinity map if zonal value cannot readily be determined from the
documents submitted
Such other requirements as may be required by law, rulings, regulations, or other
issuances
For documents required in case of mortgage, judicial or extra-judicial settlement of
estate, judicial and extra-judicial foreclosure of mortgage, consolidation of ownership,
execution sale, and condominium project, please refer to Documentary Requirements
for the Registration of Real Property with the Register of Deeds
2. Secure assessment of transfer taxes at the BIR and Authorized Agent Bank (AAB) or
Municipal or City Treasurer’s Office
After filing your documentary requirements, a BIR representative will calculate your Capital
Gains Tax (CGT) and Documentary Stamp Tax (DST), after which they will ask you to sign three
copies each of the BIR Form 1706 (CGT) and BIR Form 2000 (DST). These will have to be filed at
AAB. For areas where there are no AABs, they will be filed with the Authorized City or Municipal
Treasurer.
You will receive a claim slip with the claim date of the CAR, which will be released along with
the following documents:
Original copy of the Deed of Absolute Sale stamped as received by the BIR
Owner’s Duplicate Copy of the TCT or the CCT
Original copies of the BIR Form 1706 (CGT) and Form 2000 (DST) stamped as received by
the BIR
Copies of the Tax Declaration for land and improvement
According to BIR Memorandum Order No. 15-03, BIR RDOs should release CARs for all One Time
Transaction (ONETT) within five days of submitting all documentary requirements.
4. Pay the Transfer Taxes and secure the Tax Clearance at the Local Treasurer’s Office
Aside from paying the Transfer Tax, you also need to produce the following documents for the
issuance of the Tax Clearance:
Original and one photocopy of the Deed of Absolute Sale
Photocopy of the Tax Declaration
Official Receipt of Payment of Real Property Tax and Special Education Fund Tax for the
current year
5. File documents at the Registry of Deeds for the issuance of new land title
The new Owner’s Duplicate copy of the TCT and CCT in your name will be released once you
have presented all of the following documents:
Original Copy of the Deed of Absolute Sale stamped as received by the BIR, plus three
photocopies
Seller’s Owner’s Duplicate Copy of the TCT or CCT
Original Copy of the CAR
Original Copy of the Tax Clearance
Original Copies of Official Receipts of Payments of CGT, DST, Tax Clearance Certificate,
and Transfer Fee
Original Copies of the Current Tax Declaration for land and improvement issued by the
local assessor’s office
If the seller or buyer is a corporation, submit the following requirements: (a) Secretary’s
Certificate authorizing the sale of the real property; and (b) Certified True Copy of the
Articles of Incorporation and By Laws of the seller or buyer corporation
6. File documents at the Municipal or Provincial Assessor’s Office for the issuance of new Tax
Declaration
For the release of the new Tax Declaration, you need to present the following documents:
Photocopy of the Deed of Absolute Sale
Photocopy of the TCT or the CCT
Photocopy of the CAR
Photocopy of the Transfer Tax Receipt
Photocopy of the latest Tax Receipt or Tax Clearance
Transferring ownership of a Tax Declaration should always be done after Land Title Transfer
as the name on the Land Title should coincide with the name indicated on the Tax
Declaration
Remember, you must transfer ownership immediately after buying a property to avoid
encountering problems later on and paying a huge penalty for late transfer.
