Here’s a 6-step guide to help you process the transfer of your land title:  If zonal value cannot readily
al value cannot readily be determined from the documents
1. File and secure the required documents at the Office of the Bureau of
Internal Revenue Regional District (BIR RDO)
Before making your way to the office, make sure you have secured the complete list
of all necessary documents. Bring hard copies of the required documents below:
 (1) Original copy and (2) photocopies of the notarized Deed of Absolute
Sale (DAS)
 (1) Owner’s duplicate copy and (2) photocopies of the Transfer Certificate
of Title (TCT) OR the Condominium Certificate of Title (CCT) in case of
sale of condominium units
 (1) Certified True Copies and (2) photocopies of the latest Tax Declaration
for land and improvement of the real property. *NOTE: 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 is
required
 Tax Identification Numbers (TIN) of the Seller and Buyer
Take note that there are additional requirements for certain cases. It’s best to double
check to minimize numerous back and fourths:
 If the person signing on the document is not the owner as it appears
on the TCT or CCT: Special Power of Attorney (SPA)
 If the SPA is executed abroad: Certification of the Philippine Consulate
submitted: Location plan or vicinity map
 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: Refer to the required documents filed under the
Registration of Real Property with the Register of Deeds
 Other requirements as may be required by law, rulings, regulations, or
other issuances
2. Secure assessment of transfer taxes at the BIR and Authorized Agent
Bank (AAB) OR Municipal OR City Treasurer’s Office
After filing the required documents, a BIR representative will calculate your Capital
Gains Tax (CGT) and Documentary Stamp Tax (DST). Afterwards, they will ask you
to sign three (3) copies each of the ff:
 BIR Form 1706 (CGT)
 BIR Form 2000 (DST)
These will then be filed at the AAB. For areas where there are no AABs, they will be
filed with the Authorized City or Municipal Treasurer.
3. File documents at the BIR for the issuance of Certificate Authorizing
Registration (CAR) OR BIR Clearance
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  (1) Original Copy and (3) photocopies of the Deed of Absolute Sale,
BIR stamped as received by the BIR
 Owner’s Duplicate Copy of the TCT or the CCT  Seller’s Owner’s Duplicate Copy of the TCT or CCT
 Original copies of the BIR Form 1706 (CGT) and Form 2000 (DST),  (1) Original Copy of the CAR
stamped as received by the BIR  (1) Original Copy of the Tax Clearance
 Copies of the Tax Declaration for land and improvement  Original Copies of Official Receipts of Payments of CGT, DST, Tax
Clearance Certificate, and Transfer Fee
According to BIR Memorandum Order No. 15-03, BIR RDOs should release CARs  Original Copies of the Current Tax Declaration for land and improvement
for all One Time Transaction (ONETT) within five (5) days of submitting all required issued by the local assessor’s office
documents.  If the seller or buyer is a corporation, submit the following
requirements:
4. Pay the Transfer Taxes and secure the Tax Clearance at the Local o Secretary’s Certificate authorizing the sale of the real property
Treasurer’s Office o Certified True Copy of the Articles of Incorporation and By Laws
of the seller or buyer corporation
Aside from paying the Transfer Tax, you also need to secure the following
documents for the issuance of the Tax Clearance: 6. File documents at the Municipal or Provincial Assessor’s Office for
the issuance of new Tax Declaration
 (1) Original copy and (1) photocopy of the Deed of Absolute Sale
 (1) photocopy of the Tax Declaration For the release of the new Tax Declaration, present a photocopy of the following
 Official Receipt of Payment of Real Property Tax and Special Education documents:
Fund Tax for the current year
 Deed of Absolute Sale
5. File documents at the Registry of Deeds for the issuance of new land  TCT OR CCT
title  CAR
 Transfer Tax Receipt
The new owner’s duplicate copy of the TCT and CCT in your name will be released
 Latest Tax Receipt OR Tax Clearance
once you have presented all of the following documents:
For some local assessors’ offices (ex. Makati City), additional documents are
required:

1. Subdivision Plan, if lot is subdivided

2. Full-color photos of the house, lot, or condominium unit

Do not forget to accomplish this last step, as this is often missed out. Remember –
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.