FACTS:

 Untitled Land
 No improvement
 Only Tax Declaration
 Tax Dec in the name of the Parents
 Tax Dec not transferred to the Heirs
Questions:
1. Are the parents alive? If yes, the parents should execute the deed of sale to the
buyer
If no, there should be an extra-judicial settlement of the estate
to effect transfer from parents to heirs

2. Are all heirs alive? If yes, all heirs must sign extrajudicial settlement of the estate
(unless there is SPA)
If some heirs died, the children of the deceased heirs must sign in
the extrajudicial settlement.

Requirements for the Transfer of Land Ownership

A. Transfer from the Parents to the Heirs (if the parents are deceased)
1. Extrajudicial Settlement of the Estate
2. Certificate Authorizing Registration (BIR)
a. Estate Tax
3. Publish the Extrajudicial Settlement in Newspaper
a. Get the affidavit of publication from the publisher
4. Sketch Plan duly signed by Geodetic Engineer
5. Real Property Tax Receipts current year (Amilyar- paid by the seller, unless
otherwise agreed upon by the parties)

B. Transfer from Heirs to the Buyers

1. Deed of Absolute Sale (Heirs to Buyers)
2. Certificate Authorizing Registration (BIR)
a. Capital Gains Tax (6% of price declared in the Deed of Sale; paid by seller, unless
otherwise agreed upon by the parties)
3. Other fees to be paid by the Buyer unless otherwise agreed upon by the parties

Documentary 1.5% of the selling price, fair market BIR

 Stamp Tax value, or zonal value whichever is
higher
Transfer Tax 0.5 to 0.75% of the selling price, fair BIR
market value or zonal value, whichever
is higher
Local
Transfer Tax– this is tax imposed on the Treasurer’s
sale at the maximum rate of 50% of 1 Office
percent of a property’s worth (in the
case of cities and municipalities within
Metro Manila, this is 75% of 1 percent)

Registration Fee commonly set at 0.25 percent of the Land

selling price, or zonal value or fair Registration
market value, depending on which is Authority
higher.
Processing Fees Payment for Deed of Sale, notarial fee
(usually 1 to 2% of the selling price
depending on the notary public)

How to Transfer Tax Declaration in the Name of New Owner

1. Go to Assessor’s Office and submit the following:

a. Request for Transfer form filled up

b. CTC of latest Tax Dec
c. Transfer Tax Receipt or Tax Clearance (LGU)
d. CTC Deed of Sale, stamped as received by the BIR
e. Extrajudicial Settlement of the Estate
f. Certificate Authorizing Registration (BIR)
g. Real Property Tax Certificate of Payment/Tax Clearance (Assessors’s Office)
h. Survey Plan approved
i. Real property tax receipt (amilyar)
j. Valid ID of new owner
k. SPA If the person who will process the transfer of the land title is not the owner
l. Others that may be required to verify ownership
i. Certificate of No Improvements (3 to 6 months validity)
2. Payment of prescribed fees (to be confirmed from the Assessor’s Office of Norzagaray
Bulacan)
Important: Due Diligence in buying land only with Tax Dec (untitled)
1. Inspect the property
2. Go to assessor’s office to check the owner named in property tax map
3. Inspect the chain of ownership and Trace back the name of the person in the property
tax mapped
4. Survey it by property surveyor
5. Check the classification of the land it should be alienable (can be sold or transferred)

2 Ways of Titling Land

1. Administrative - cover applications for free patents pertaining to untitled public
alienable and disposable lands which have been zoned as residential (DENR)
2. File a Petition in Court (Regional Trial Court – where property is located)
a. Who May Apply
i. Those who by themselves or through their predecessors-in-interest
have been in open, continuous, exclusive and notorious possession
and occupation of alienable and disposable lands of the public
domain under a bona fide claim of ownership since June 12, 1945, or
earlier.
ii. Those who have acquired ownership of private lands by prescription
under the provisions of existing laws.
iii. Those who have acquired ownership of private lands or abandoned
river beds by right of accession or accretion under the existing laws.
iv. Those who have acquired ownership of land in any other manner
provided for by law.

Where the land is owned in common, all the co-owners shall file the
application jointly.

b. Supporting Documents

The application shall be supported by original muniments of titles or copies

thereof and the following documents:
i. The original plan in tracing cloth duly approved by the Director of
Lands/ Regional Lands Director/ Regional technical Director and Two
(2) blue print copies duly certified by the aforementioned officers.
ii. Three (3) copies of technical description that conforms with LRC
Circular No. 365 which duly verified and certified by the Regional
Technical Director or his authorized representative.
 iii. Three (3) copies of certificates from the surveyor or Geodetic
Engineer or certificate of non-availability from the Regional Technical
Director; and
iv. Four (4) copies of the latest Tax Declaration or Assessment Certificate
from the Assessor’s Office where the land is located.

Prove that land in alienable or disposable:

1. copy of the original classification approved by the DENR Secretary and

certified as a true copy by the legal custodian of the official records.
2. a certificate of land classification status issued by the Community
Environment and Natural Resources Office (CENRO) or the Provincial
Environment and Natural Resources Office (PENRO) of the DENR and
approved by the DENR Secretary must also be presented to prove
that the land subject of the application for registration is alienable
and disposable, and that it falls within the approved area per
verification through survey by the PENRO or CENRO (Dumo vs.
Republic of the Philippines (GR 218269, June 6, 2018)
This opinion is solely based on the facts given and appreciation of the same. The opinion may
vary when the facts are changed or elaborated. 
Other documents may be required by the appropriate government agencies depending on the
status or conditions of the land involved.