Professional Documents
Culture Documents
Documentary Requirements To Be Filed at Office of The Bureau of Internal Revenue
Documentary Requirements To Be Filed at Office of The Bureau of Internal Revenue
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.
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 (5) days of submitting all required
documents.
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 secure the following documents
for the issuance of the Tax Clearance:
(1) Original copy and (1) photocopy of the Deed of Absolute Sale
(1) photocopy of the Tax Declaration
Official Receipt of Payment of Real Property Tax and Special Education Fund Tax for the
current year
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:
(1) Original Copy and (3) photocopies of the Deed of Absolute Sale, stamped as
received by the BIR
Seller’s Owner’s Duplicate Copy of the TCT or CCT
(1) Original Copy of the CAR
(1) 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:
Secretary’s 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
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, present a photocopy of the following
documents:
Deed of Absolute Sale
TCT OR CCT
CAR
Transfer Tax Receipt
Latest Tax Receipt OR Tax Clearance
For some local assessors’ offices (ex. Makati City), additional documents are required: