LAND TITLE vs.

TAX DEC (Tax Declaration)

The Difference between the Certificate of Title versus Tax Declaration in the
Philippines

CERTIFICATE OF TITLE

1. A document evidencing a right of ownership to a property

2. A document that attest to the fact that the person named is the owner of
the property described therein subject to liens and encumbrances noted on it
3. It is registered with the Register of Deeds of the province or city where
the land is located
4.The Certificate of Title is indefeasible and imprescriptible
5. All claims to the land are quieted upon issuance of this document
6. Recorded with the Register of Deeds of the municipality, city, or province
where the land is located.

TAX DECLARATION

1. A document that show good sign of possession only in the concept of

owner, not ownership
2. Not conclusive evidence of ownership to property, but only a proof of
payment of realty taxes
3. Recorded with the Assessor’s Office of every municipality or city where
the land is located

Ang pagmamay-ari ng lupa ay napapatunayan sa pamamagitan na hawak na

titulo na kung tawagin ay ang Transfer Certificate of Title (TCT) o
Condominium Certificate of Title (CCT). Ayon sa maraming Supreme Court
decisions “the best proof of ownership of a piece of land is the Certificate of
Title” (Halili vs. Court of Industrial Relations, 257 SCRA 174 [1996]). Ito
ang tinatawag na titulo ng lupa at wala nang iba pa.
Ang "tax declaration ay hindi titulo ng lupa. Maraming Supreme Court
decision din ang nagsasabi na "Tax declarations and receipts are not
conclusive evidence of ownership. At most, they constitute mere prima facie
proof of ownership of the property for which taxes have been paid. In the
absence of actual, public and adverse possession, the declaration of the land
for tax purposes does not prove ownership." Ibig sabihin nito na ang tax
declaration ay hindi siguradong ebidensiya ng pagmamay-ari ng lupa. While
tax declarations and receipts are not conclusive evidence of ownership and
do not prove title to the land.

Ang tax declaration ay pwedeng i-apply para maging titulo. May dalawang
pamamaraan ng pagpaparehistro ng lupa, ito ay ang sumusunod:

1. Judicial Proceeding – kung saan kinakailangan ninyong magfile ng

petisyon para sa registration sa korte.

2. Administrative Proceeding –ito ay pamamaraan kung saan mag-file ng

application para sa “Homestead Patent” sa DENR at ang registration ng
patent na ito ang magiging batayan para sa pag-isyu ng Original Certificate
of Title alinsunod sa Commonwealth Act 141 o ang “THE PUBLIC LAND
ACT”.