Professional Documents
Culture Documents
Step 1: Prepare the following documents, make sure you have the
certified true copy and at least 2 photocopies of each requirement:
1. The Tax ID No of both buyer and seller.
2. Notarized Deed of Absolute Sale (DAS)-1 Original copy + 2
photocopies
3. If you are transferring a house or lot – Transfer Certificate of
Title (TCT)-duplicate copy
4. Tax Declaration- 1 Certified True Copie+2 Photocopies
5. Tax clearance
6. Copy of Real Property Tax for the current year;
7. Tin number of both seller and buyer
8. Photo of the property for sale
9. Conditional Requirements:
a. Location plan or vicinity map of sold property
Step 2- Go to BIR of Office of the Bureau of Internal Revenue
Regional District (BIR RDO) and submit all documents.
Step 3-Acquire computation of Capital Gains Tax(CGT-BIR Form
1706) or Creditable Withholding Tax(CWT-BIR FORM 1606)by the BIR
representative.
Step 4-Acquire Documentary Stamp Tax(DST-BIR FORM 2000)
Step 5-Get the signed copies of the forms and file it at the Authorized
Agent Bank (AAB) OR Municipal OR City Treasurers Office.
Step 6-At the BIR File for the Certificate Authorizing Registration
(CAR). You will get a claim slip with the claim date. 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.
Step 7-Claim the CAR on the release date. Along with the CAR,the
following documents will also be released, now stamped as received
by the BIR: (1) Original Copy of the Deed of Absolute Sale,stamped as
received by the BIR; (2) Owner’s Duplicate Copy of the TCT or the
CCT; (3) Original copies of the BIR Form 1706 (CGT) and Form 2000
(DST),stamped as received by the BIR; (4) Copies of the Tax
Declaration for land and improvement.
Step 8-Pay the Transfer Taxes at the Local Treasurer’s Office
Step 9-At the Local Treasurer’s Office also secure the Tax Clearance
by presenting the following documents:
1. Original and one Photocopy of the Deed of Absolute Sale
2. Photocopy of the Tax Declaration
3. Official Receipt of Payment of Real Property Tax and Special
Education Fund Tax for the Current Year
Step 10-Head to the Registry of Deeds and present the following
documents for the issuance of new land title, and the duplicate copy
of the TCT and CCT in your name.
1. BIR stamped as Received Deed of Absolute Sale-1 Original
Copy,3 photocopies of the Sellers Owners Duplicate Copy of the
TCT or CCT
2. CARP-1 Original Copy
3. Tax Clearance- 1 Original Copy
4. Original Official Receipts Payments of CGT,DST,Tax Clearance
Certificate,and Transfer Fee
5. Original Copies of the Current Tax Declaration for land and
improvement issued by the local assessor’s office
Step 11:Once the title has been transferred to your name secure the
new Tax Declaration at the Municipal or Provincial Assessor’s Office.
Bring the following documents:
1. Deed of Absolute Sale-1 photocopy
2. TCT OR CCT-1 photocopy
3. CAR-1 photocopy
4. Transfer Tax Receipt- 1 photocopy
5. Latest Tax Receipt OR Tax Clearance- 1 photocopy
6. Conditional Requirement- some local assessors may require
additional documents such as the Subdivision Plan,if the lot is
subdivided, full-color photos of the house,lot,or condominium
unit.