1.

Prepare the requirements for the transfer of the title

o Make sure to prepare the original copy and two photocopies of the following:
o Notarized deed of sale.
o Tax Identification Number (TIN) and ID of the buyer and seller.
o Transfer certificate of title for a house or a lot.
o Tax clearance.
o Tax declaration.
o Real property tax for the current year.
o Photo of the property for sale.
o Sworn Declaration of No Improvements to show that the sold property did not incur
any improvements.
o Special Power of Attorney (SPA) if the person signing is not the owner indicated in the
Deed of Sale.
o Certificate of the Philippine Consulate if the SPA was executed abroad.
o Marriage certificate, birth certificate, or certificate of no marriage.
o Vicinity or location map of the property.
o Other documents that may be required by the Register of Deeds such as
consolidation of ownership or mortgage settlement.
o (For condos) Condominium certificate of title.
o Management certificate from the condominium administration.
o Certificate of non-tenancy from the condominium administration.

2. Submit all required documents for tax computation

As soon as the deed of sale is done, the buyer must submit it to the Regional Office of the Bureau of Internal Revenue (BIR), which
has jurisdiction over the newly acquired property and other required documents. The BIR will then evaluate all documents and
compute for the Capital Gains Tax (CGT-BIR Form 1706) or a Creditable Withholding Tax (CWT-BIR Form 1606). Remember that
the Capital Gains Tax needs to be paid within 30 days from the date of notarization. The Deed of Sale Tax (DST) must be paid on the
nearest 5th day of the month after the notarization date. These should be complied with to avoid penalties and fines.

3. Pay the required taxes

From here, proceed to the Authorized Agent Bank duly accredited by the BIR and pay the
required Documentary Stamp Tax, Value Added Tax, and Capital Gains Tax. You need to
prepare the following documents:

o Signed computation sheet from the BIR.

o The deed of Conveyance document indicates the ownership transfer from the
previous owner to the buyer.
o Three copies of the duly filled out BIR Form 1706 for Capital Gains Tax signed by the
seller.
o Three copies of filled out BIR Form 2000-OT to pay for the Documentary
Stamp signed by the buyer.

4. Obtain a Certificate Authorizing Registration (CAR)

The National Internal Revenue Code mandates the Certificate Authorizing Registration
(CAR) as a tax clearance and proof that all taxes and the sold property have been settled
accordingly. To claim the CAR, prepare the following documents that have been received
and stamped by the BIR:

o Original copy of Deed of Sale.

o Duplicate copy of the CCT or TCT.
o Original copies of Form 2000 (DST) and Form 1706 (CGT).
o Tax declaration for land and improvement.

Two copies of the CAR will be provided: The blue copy is for the transfer use, and the brown
copy is the personal copy for the new owner.
Related: A Comprehensive Guide to the Maceda Law

5. Submit CAR to the Local Treasurer’s Office

At this stage of the transfer of title requirements, possession of the CAR means you’re
almost at the finish line. Submit the CAR to the local Treasurer’s Office for the Transfer Tax.
This Transfer Tax should be paid within 60 days after the Deed of Conveyance has been
notarized. After payment, a receipt will be provided by the Treasurer’s Office as proof of
payment. Bring the Deed of Conveyance to the BIR to be received and stamped. Thus, the
Deed of Conveyance should be received and stamped by the Treasurer’s Office and BIR to
make it legal and binding.

6. Submit all documents to the Registry of Deeds for registration

This is now the main registration stage for the property at the Registry of Deeds, so you will
be submitting the following from what you previously prepared:

o Deed of Conveyance
o Deed of Absolute Sale
o Copies of IDs of all signatories
o Official receipt of Notary Public used to notarize the Deed of Sale
o Certified True Copy of the Original Land Title
o Tax Clearance
o Latest Tax Declaration
o Clearances from the Homeowners Association (If applicable)
o Birth certificate
o Certificate of No Marriage or Marriage Certificate (Where applicable)

After submitting the documents mentioned above and paying the registration fees, the
waiting period is usually two weeks or 14 working days before the new land title is released.

7. Secure a New Tax Declaration from the Local Assessor’s Office

After securing the new land title, secure a New Tax Declaration Certificate from the
Assessor’s Office. The new owner must pay all assessment fees under the new tax
declaration. You will also need to submit the following:

o Original copy and photocopy of the new land title.

o A copy of the old slip under the name of the previous owner.
o Deed of Conveyance.
o Certified True Copy of the New Tax Declaration.
o Business Tax Receipt or Business Permit if the previous owner is a corporation.
o Duplicate copy and photocopy of the Certificate Authorizing Registration (CAR) from
the BIR.
o Tax Clearance.
o Photos of the newly acquired property.

Property ownership in the Philippines is complicated, especially regarding transferring land

titles to new owners. However, each document should cover a specific legal aspect of
selling and acquiring real estate property.