1.

File and secure the documentary requirements at the Bureau of Internal Revenue Regional District Office
(BIR RDO)

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
□ In some cases, additional requirements may need to be submitted, including the following:

□ 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.

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 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
□ Some local assessor’s offices, such as that of Makati City, require these additional documents: (a)
Subdivision Plan, if lot is subdivided; and (b) Full-color photos of the house, lot, or condominium unit

It is important to note that the last step is often missed out. 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.

These steps will require you to go back and forth between multiple government agencies. In addition, the whole
procedure could take several months to complete, more so if there are problems with the property’s existing
documents or records. The process might also require constant follow-ups with the government agencies, and
sometimes it is necessary to personally visit the respective agencies to follow up and speed up the process.

If accomplishing these tasks personally is not possible for you, then it would be wise to look for someone, a duly
registered company preferably, who has expertise in this matter. Remember, you must transfer ownership
immediately after buying a property to avoid encountering problems later on and paying a huge penalty for late
transfer.