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1. 1. Required Documents.

Present the following documents to the local


office of the Bureau of Internal Revenue (BIR) which has jurisdiction over
the real property subject of the sale, transfer or conveyance:

Original copy of the duly Notarized Deed of Absolute Sale plus 2


photocopies

Owners Duplicate Copy of the Transfer Certificate of Title (TCT) or


the Condominium Certificate of Title (CCT) in case of sale of
condominium units plus 2 photocopies

Certified True Copies of the latest Tax Declaration for land and
improvement of the real property plus 2 photocopies;

If property sold is vacant lot or has no improvement, 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 of the Seller and Buyer

Other requirements, applicable:

Special Power of Attorney, if the person signing on the


document is not the owner as appearing on the TCT or CCT

Certification of the Philippine Consulate, if the document is


executed abroad

Location plan/vicinity map if zonal value cannot readily be


determined from the documents submitted

Such other requirements as may be required by


law/rulings/regulations/other issuances.

For documents required in case of mortgage, judicial or extrajudicial settlement of estate, judicial and extra-judicial foreclosure of
mortgage, consolidation of ownership, execution sale and
condominium project :
1. Common Requirements
o Original copy of the Deed or Instrument (Original Copy + 2 duplicate
copies)If the original copy cannot be produced, the duplicate original or
certified true copy shall be presented accompanied with a sworn affidavit
executed by the interested party why the original copy cannot be
presented.
o Owners copy of the Certificate of Title or Co-owners copy if one has been
issued. (Original Copy + 2 duplicate copies)
o Latest Tax Declaration if the property is an unregistered land. (Original
Copy + 2 duplicate copies)
2. Specific Requirements
o Deed of Sale/Transfer

For Individuals
1. Bureau of Internal Revenue Certificate Authorizing
Registration (CAR) (Original Copy + 1 Photocopy)

2. Revenue Tax Receipts evidencing payment of Capital Gains


Tax (1 Duplicate Copy)
3. Revenue Tax Receipts evidencing payment of Documentary
Stamp Tax (1 Duplicate Copy)
4. Real Property Tax Clearance indicating the tax declaration
number (Original Copy + 1 Duplicate Copy)
5. Official Receipt showing payment of the Transfer Fee
(Original Copy + 1 Duplicate Copy)
6. Department of Agrarian Reform (DAR) Clearance and
Affidavit of Aggregate landholding of transferee if the land is
covered by Comprehensive Agrarian Reform Program
(CARP). (Original Copy + Duplicate Copy)
7. Certificate from the Condominium Management in case
involving transfer of condominium units
Additional Requirements
o Extra-Judicial Settlement/Adjudication

Affidavit of Publication of the publisher/editor stating that the


deed/instrument has been published once a week for 3 consecutive
weeks. (Original Copy)

Death Certificate

Heirs Bond for personal properties

Certificate Fee with Official Receipt

o Registration of Sale of Subdivision Projects

License to Sell (Original Copy + 3 Duplicate Copies)

Development Permit (Original Copy + 3 Duplicate


Copies)Certificate of Registration (Original Copy + 3 Duplicate
Copies)

o Power of Attorney or any Deed/Instrument executed abroad

Certificate of Authentication by the nearest Philippine Consulate


(Original Copy + 1 Duplicate Copy)

o Judicial Settlement of Estate

Court Order approving the project of partition (Original Copy of the


Court Order + 3 Duplicate Copies)

Certificate of Finality of the order/termination of special proceeding


(Original Copy + 3 Duplicate Copies)

Letters of Administration if the property is being sold or


encumbered during the settlement proceeding (Original Copy + 3
Duplicate Copies)

o Mortgage/Lease

Certificate of Non-Delinquency in the payment of real property tax


(Original Copy + 1 Duplicate Copy)

Documentary Stamp Tax Return (Original Copy + Duplicate Copy)

o Cancellation of Mortgage

Deed of Cancellation of Mortgage

o Extrajudicial Foreclosure of Mortgage

Certificate of Sale by the Sheriff/Notary Public (Original Copy + 3


Duplicate Copies)

Approval of the Executive Judge of the Regional Trail Court


(Original Copy + 3 Duplicate Copies)

Documentary Stamp Tax Return (Original Copy + 3 Duplicate


Copies)

o Consolidation of Ownership

Affidavit of Consolidation of the purchase or Deed of Sale executed


by the Attorney In Fact (Original Copy + 1 Duplicate Copy)

o Judicial Foreclosure of Mortgage

Court Order directing the sale by public auction (Original Copy + 3


Duplicate Copies)

Certificate of Sale issued by the Sheriff (Original Copies + 3


Duplicate Copies)

o Execution Sale

Notice of Levy or attachment must first be annotated accompanied


by a writ of execution (Original Copy + 3 Duplicate Copies)

Certificate of Sale (Original Copy + 3 Duplicate Copies)

Final Deed of Sale (Original Copy + 3 Duplicate Copies)

o Condominium Projects

Master Deed (Original Copy + 1 Duplicate Copy)

Declaration of Restriction (Original Copy + 1 Duplicate Copy)

Diagrammatic Floor Plan (Original Copy + 1 Duplicate Copy)

2. Present the documents to the BIR representative for computation of the


Capital Gains Tax (CGT) and Documentary Stamp Tax (DST).
3. Tax Computation. The BIR representative will compute your CGT and DST
based on the documents presented and will request you to fill up and sign
BIR Form 1706 for CGT and BIR Form 2000 for DST in triplicate copies.
4. Tax Payment. After filling up BIR Forms 1706 and 2000, the BIR
representative will return to you all the documents listed above and you
will be required to pay CGT and DST to the authorized agent bank (AAB)
based on the computation made by the BIR representative.
5. Authorized Agent Banks. The AAB will request you to fill up separate AAB
payment forms for CGT and DST. Present the AAB payment forms and
pay the CGT and DST in cash to the AAB.
6. Submit Documents to BIR. Submit to the BIR representative all the
documents mentioned in paragraph 1 including the original copies of the

AAB payment forms. Upon submission, the BIR representative will give
you Claim Slip which states the date within which you can claim the
Certificate Authorizing Registration (CAR). The CAR will be one of the
documents required by the Register of Deeds for the title registration and
issuance of a new Owners Duplicate Original Copy of the Transfer
Certificate of Title or the Condominium Certificate of Title.Under BIR
Revenue Memorandum Order No.15-03, the CAR will have to be issued
by the BIR Revenue District Offices or local agents for all One Time
Transaction (ONETT) within a period of 5 days from date of receipt of
complete documentary requirements.
7. Release of Documents. The CAR will be released to you together with the
following documents:

Original copy of the Deed of Absolute Sale stamped received by the


BIR b)

Owners Duplicate Copy of the Transfer Certificate of Title or the


Condominium Certificate of Title

Original Copies of the BIR Form 1706 (CGT) and Form 2000 (DST)
stamped received by the BIR

Copies of the Tax Declaration for land and improvement

8. Tax Clearance. Proceed to the office of the local treasurer to pay Transfer
Fee and to secure a copy of Tax Clearance upon payment of a certain fee
for its issuance upon presentation of the following documents:

Original Copy of the Deed of Absolute Sale and 1 photocopy

Photocopy of Tax Declaration

Official Receipt of Payment of Real Property Tax and Special


Education Fund Tax for the current year.

9. Submit Documents to Register of Deeds. Upon payment of the Transfer


Fee and issuance of the Tax Clearance by the office of the local treasurer,
proceed to the office of the Register of Deeds and present the following
documents which are required for the issuance of the new Owners
Duplicate Copy of the Transfer Certificate of Title or Condominium
Certificate of Title in your name:

Original Copy of the Deed of Absolute Sale stamped received by


the BIR plus 3 photocopies

Sellers Owners Duplicate Copy of the Transfer Certificate of Title


or CCT

Original Copy of the Certificate Authorizing Registration (CAR)

Original Copy of the Realty Tax Clearance

Original Copies of Official Receipts of Payments of Capital Gains


Tax, Documentary Stamp Tax, Tax Clearance Certificate and
Transfer Fee

Original Copies of the Current Tax Declaration for land and


improvement issued by the local assessors officeIf seller or buyer
is a corporation, the following requirements must also be
submitted:

Secretarys Certificate authorizing the sale of the real


property

Certified True Copy of the Articles of Incorporation and By


Laws of the seller or buyer corporation

Transfer Fee is computed as ½ of 1% of the Gross


Selling Price, Fair Market Value or Zonal Value whichever is
higher.

10. Payment of Registration Fee. The Register of Deeds will require you to
pay Registration Fee which is computed based on the value of
consideration or the Gross Selling Price. Please refer to the LRA Circular
No. 11-2002 for the Schedule of Fees.Click here to download a sample
copy of the document LRA Circular No. 11-2002 Schedule of Fees. You
will need Microsoft Excel to view this file.
11. Real Estate Mortgage. If the sale is accompanied by a Real Estate
Mortgage Agreement as the real property is mortgaged with a bank, you
will have to pay additional registration fee on the mortgage agreement
based on the mortgage amount.
12. Owners Duplicate Title. The Register of Deeds will issue a new Owners
Duplicate Copy of the Transfer Certificate of Title or Condominium
Certificate of Title within a period of 5 days from submission of the
complete documents referred to in paragraph 9 and payment of
registration fee.
13. Tax Declaration. Once you secure Owners Duplicate Original Copy of the
Transfer Certificate of Title or Condominium Certificate of Title, proceed to
the local assessors office to request for the issuance of the Tax

Declaration in your name. The following documents are required for the
issuance of the Tax Declaration on your land and improvement:

Photocopy of the Deed of Absolute Sale

Photocopy of the Transfer Certificate of Title or the Condominium


Certificate of Title

Photocopy of the CAR

Photocopy of the Transfer Tax Receipt

Photocopy of the latest Tax Receipt or Tax ClearanceIn other local


assessors office such as in Makati City, the following are also
required:

Subdivision Plan if lot is subdivided

Colored Photos of house, lot or condominium unit

The local assessor will also request you to pay a certain fee for every issuance of Tax
Declaration.

1. Issuance of Tax Declaration. The Tax Declaration can be issued on the same
day of the application or the following working day depending on the workload of
the local assessors office.
2. Please refer to Tips on Land Registration in the Philippine for some helpful
pointers on the subject.