1.

Deed of Absolute Sale 8 copies

2. Photocopies of IDs of all signatories in the deed; all photocopies must have 3 signatures of the owner of the ID;

3. Official Receipt of the Notary Public for the notarization of the deed

4. Certified True Copy of the Title (Get 3 copies.) You will get this from the Registry of Deeds that has jurisdiction
over the property

5. Certified true copy of the latest Tax Declaration--indicate for “BIR Purposes”

The Tax Declaration is issued by the Assessor’s Office of the city or municipality where the property is located.

6. Tax Clearance – Issued by the Office of the Treasurer of the city or municipality

Requirements to get: Latest Tax Declaration Latest Official Receipts of Real Property Tax payments Previous Tax
Clearance (if any) SPA and valid ID if the requesting party is not the registered owner

7. Marriage certificate (for married sellers and buyers)

8. Certificate of No Marriage (Cenomar) (only when applicable). Needed if seller or buyer is single.

9. For lots-only sale: Certificate of No Improvement. Secure this from the Assessor’s Office of the city or
municipality

10. 3” x 5” color photos of the property frontage or facade Land and House – Photo showing the front outside of the
house including the house number.

11. Location map – just print a Google Map pertaining to the property.

12. Owner’s Duplicate Copy of the Title-- Owner’s Duplicate Copy of the Title Transfer Certificate of Title (TCT) – for
land or house and lot or lot with improvement

13. Special Power of Attorney to Process the Title Transfer – if someone else shall process your title transfer. This
SPA shall be required by the BIR, LGU Treasurer’s Office, Registry of Deeds, and LGU Assessor’s Office. Important: It
should be signed by the seller.

STEP 1 - Go to the BIR (Bureau of Internal Revenue) Pay for the CGT or VAT + CWT (if applicable and get the Certificate
Authorizing Registration (CAR). Step 1.A - END RESULT: You will get an official computation of the Capital Gains Tax (or
Value-Added Tax, Creditable Withholding Tax – whichever is applicable) and the Documentary Stamp Tax, signed by a
BIR Officer in the RDO.

Required docs: Items #1 to #11.

Where to Transact: BIR Revenue District Office that has jurisdiction over the property

To avoid penalties and surcharges, the Capital Gains Tax / Value-Added Tax should be paid thirty (30) days from
notarization date and the Documentary Stamp Tax should be paid on the nearest 5th day of the month following the
notarization date. Be very careful of the date when your deed of conveyance will be notarized.

You now have an official computation, go to Step 1.B.

STEP 1.B – END RESULT: Capital Gains Tax or Value-Added Tax and Documentary Stamp Taxes are paid; BIR forms
stamped “received” by the Authorized Agent Bank; the stamped BIR returns are proofs of payments.

Go to the Authorized Agent Bank and pay for the Capital Gains Tax or Value-Added Tax and Documentary Stamp Tax.
Documents Required: Signed official computation sheet from the BIR Deed of conveyance Completely filled-out BIR
Form 1706 for the Capital Gains Tax; 3 copies, signed by the seller. Completely filled-out BIR Form 2000-OT for the
payment of the Documentary Stamp Tax, 3 copies, signed by the buyer Cash or Manager’s Check with specific wordings
on the Manager’s Check.

Where to Transact: Authorized Agent Bank (AAB) accredited by the Revenue District Office Important: Check with the
RDO or check with the bank itself. Sometimes, the BIR website listing the Authorized Agent Banks under that RDO is not
updated. Avoid a major headache! (1) Make sure the property is under the RDO you are dealing with. (2) Make sure you
are paying in an Authorized Agent Bank (AAB) of that specific RDO.

You now have your BIR forms stamped by the bank, go to Step 1.C.

STEP 1.C – END RESULT: Secure the Certificate Authorizing Registration (CAR) from the BIR

Submit all documents listed in Step 1.A and Step 1.B to the BIR RDO. (except item #5 under Step 1.B since you’ve already
paid it at the Authorized Agent Bank).

You will receive a time estimate of when the CAR and the documents you submitted will be available for pickup. This
used to take about 2 weeks. It should be faster now with the government’s anti-red tape campaign.

Go back to the BIR RDO on the scheduled date. Pay the fee for the certificate. Important: Keep the receipt. This is
additional proof that the Certificate Authorizing Registration (CAR) is authentic and valid.

Pickup the CAR, the supporting documents, most specially, the original deed of conveyance stamped “Received by BIR”
and signed by an RDO Officer at the back.

The CAR you will receive has 2 copies: one blue color for use for the transfer and one brown as your copy. Important:
Safekeep the brown copy of the CAR with your new title and tax declaration once it comes out.

Where to Transact: Bureau of Internal Revenue – Revenue District Office that has jurisdiction over your property.

You now have the CAR, go to STEP 2!

STEP 2 - Go to TREASURER'S OFFICE OF THE LOCAL GOVERNMENT UNIT

Submit documents (#1 to #6, #11, #15) plus the BIR Certificate Authorizing Registration to the Treasurer’s Office of the
Local Government Unit.

The Treasurer’s Office computes for the transfer tax. Pay the transfer tax. You can pay in cash or via Manager’s Check.
This will take just a few minutes.

TIP: The Transfer Tax is due sixty (60) days from the Notarization Date of the deed of conveyance. What if it’s already 50
days and you still don’t have the CAR from the BIR? You can actually explain this to the Treasurer’s Office and pay for the
Transfer Tax ahead of the issuance of the CAR. This saves you from the penalties if you fail to pay the Transfer Tax on
time. The Treasurer’s Office will issue an Official Receipt for your Transfer Tax payment but you’ll still need to go back to
them once the CAR and the supporting documents are released by the BIR to have the deed of conveyance stamped.
Note: The Treasurer’s Office may require you to submit an original (not photocopy) of the notarized deed of conveyance.
Aren’t you glad you have an extra copy?

END RESULT: Official Receipt from the LGU’s Treasurer’s Office proving payment of the Transfer Tax and a rubber
stamped mark by the Treasurer’s Office at the back of the deed of conveyance; some LGUs also release a tax certificate.
You now have one original set of the conveyance document with rubber stamped marks signed by (1) the BIR and the (2)
LGU’s Treasurers Office.

Where to Transact: Treasurer’s Office of the LGU where the property is located

STEP 3 – REGISTRY OF DEEDS

Submit documents to the Registry of Deeds. The RD computes for the registration fees. Pay the registration fees. It
normally takes about 2 weeks to produce the new title. It should be faster now.

Note: As a result of the Covid-19 pandemic and the consequent lockdowns (ECQ, MECQ, GCQ, etc.), expect delays. For
example: the Registry of Deeds of Quezon City would only allow 20-25 transactions (transfers, etc.) daily. People line up
as early as 3AM just to get a number!

END RESULT: New title under buyer’s name

Documents Required:

All documents – #1 to #10 plus…. #14 original Owner’s Copy of the title CAR issued by BIR OR for the Transfer Tax issued
by the Local Government Unit

Where to Transact: Registry of Deeds with jurisdiction over the property

STEP 4 – ASSESSOR’S OFFICE

Transfer the Tax Declaration for the Land and Improvement

Submit documents to the Assessor’s Office of the Local Government Unit.

END RESULT: Assessor’s Office issues a new tax declaration. New owner pays the assessment fees under the new tax
declaration.

Documents Required:

Certified true copy of the new title or Photocopy of New Title but present original Owner’s copy of the new title

Photocopy of the previous title Deed of conveyance

Certified true copy of latest Tax Declaration (For BIR purposes)

Transfer Tax Receipt (original and 2 photocopies)

If previous owner is a corporation: Business Tax Receipt / Business Permit (original and 2 photocopies)

BIR Certificate Authorizing Registration (Duplicate and photocopy)

Tax Clearance (original and photocopy)

Photos of property

Where to Transact: Assessor’s Office of the Local Government Unit

https://www.affordablecebu.com/load/real_estate/how_to_transfer_a_land_title_in_the_philippines/43-1-0-30185