DOCUMENTS TO PREPARE FOR THE TAX DECLARATION

TRANSFER OF OWNERSHIP

STEPS DOCUMENTARY ISSUING NO. OF COPIES YES NO

REQUIREMENT AGENCY
I. DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES (DENR-CENRO)
Certificate of Land Classification Status
File Request for the Request Form DENR-CENRO 1-Original
Issuance of the 1-Photocopy
Certificate of Land
Classification Status
Any document Owner/Assessor’s 1-Photocopy
showing the Office
identity of the lot
Sketch plan with Geodetic Engineer 1-Original
complete technical
description
II. BUREAU OF INTERNAL REVENUE (BIR)
1. File and secure Deed of Absolute Buyer/Seller 1-Original
the documentary Sale (DAS) 2-Photocopies
requirements at
the Bureau of
Internal Revenue
Regional District
Office (BIR RDO)
Owner’s duplicate Municipal 1-Original
copy of the Assessor/Seller 2-Photcopies
Transfer
Certificate of Title
(TCT)
Certified True Municipal Assessor 1- Certified True
Copies of the latest Copies
Tax Declaration 2- Photocopies
for land and
improvement of
the real property

(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
Location plan or Geodetic Engineer 3- Photocopies
vicinity map
1. Transfer Tax Assessment Receipt
Secure at the BIR Assessment of Buyer
and Authorized transfer taxes at
Agent Bank (AAB) the BIR/Municipal
or Municipal or Treasurer’s Office
City Treasurer’s
Office 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.
2. Certificate Authorizing Registration (CAR) or BIR Clearance for Estate and
Capital Gains Tax to be Secured by the Seller
File documents for Proof of Payment Seller
the issuance of of Capital Gains
Certificate Tax (CGT) and
Authorizing Documentary
Registration (CAR) or Stamp Tax (DST)
BIR Clearance by the Seller

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.
III. LOCAL TREASURER’S OFFICE
Tax Clearance
Pay the Transfer 1- Original
Taxes and secure the Deed of Absolute 1-Photocopy
Tax Clearance at the Sale
Local Treasurer’s
Office
Tax Declaration 1-Photocopy
Official Receipt of 1-Photocopy
Payment of Real
Property Tax and
Special Education
Fund Tax for the
current year
IV. MUNICIPAL OR PROVINCIAL ASSESSOR’S OFFICE
File documents for Deed of Absolute Buyer 1- Photocopy
the issuance of new Sale
Tax Declaration
DENR Certificate DENR 1- Photocopy
of Land
Classification
Status
TCT or the CCT Seller 2- Photocopy
CAR BIR 1- Photocopy
Transfer Tax Seller 1- Photocopy
Receipt
Latest Tax Receipt Seller 1- Photocopy
or Tax Clearance
Subdivision Plan, if 1-Photocopy
lot is subdivided