Transfer Title Requirements
Transfer Title Requirements
Transfer Title Requirements
1. File and secure the required documents at the Office of the Bureau of Internal
Revenue Regional District (BIR RDO)
(1) Original copy and (2) photocopies of the notarized Deed of Absolute Sale
(DAS)
(1) Owner’s duplicate copy and (2) photocopies of the Transfer Certificate of Title
(TCT)
(1) Certified True Copies and (2) photocopies of the latest Tax Declaration for
land and improvement of the real property. *NOTE: If the property sold is a vacant
lot or no improvements have been made on it, a Sworn Declaration of No
Improvement by at least one of the transferees or Certificate of No Improvement
issued by the city or municipal assessor is required
Tax Identification Numbers (TIN) of the Seller and Buyer
Take note that there are additional requirements for certain cases. It’s best to double check
to minimize numerous back and fourths:
If the person signing on the document is not the owner as it appears on the TCT
or CCT: Special Power of Attorney (SPA)
If the SPA is executed abroad: Certification of the Philippine Consulate
If zonal value cannot readily be determined from the documents
submitted: Location plan or vicinity map
For documents required in case of mortgage, judicial or extra-judicial settlement
of estate, judicial and extra-judicial foreclosure of mortgage, consolidation of
ownership, execution sale, and condominium project: Refer to the required
documents filed under the Registration of Real Property with the Register of
Deeds
Other requirements as may be required by law, rulings, regulations, or other
issuances
2. Secure assessment of transfer taxes at the BIR and Authorized Agent Bank
(AAB) OR Municipal OR City Treasurer’s Office
After filing the required documents, a BIR representative will calculate your Capital Gains
Tax (CGT) and Documentary Stamp Tax (DST). Afterwards, they will ask you to sign three
(3) copies each of the ff:
These will then be filed at the AAB. For areas where there are no AABs, they will be filed with
the Authorized City or Municipal Treasurer.
3. File documents at the BIR for the issuance of Certificate Authorizing Registration
(CAR) OR BIR Clearance
You will receive a claim slip with the claim date of the CAR, which will be released along
with the following documents:
Original copy of the Deed of Absolute Sale, stamped as received by the BIR
Owner’s Duplicate Copy of the TCT or the CCT
Original copies of the BIR Form 1706 (CGT) and Form 2000 (DST), stamped as
received by the BIR
Copies of the Tax Declaration for land and improvement
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.
4. Pay the Transfer Taxes and secure the Tax Clearance at the Local Treasurer’s
Office
Aside from paying the Transfer Tax, you also need to secure the following documents for
the issuance of the Tax Clearance:
(1) Original copy and (1) photocopy of the Deed of Absolute Sale
(1) photocopy of the Tax Declaration
Official Receipt of Payment of Real Property Tax and Special Education Fund Tax
for the current year
5. File documents at the Registry of Deeds for the issuance of new land title
The new owner’s duplicate copy of the TCT and CCT in your name will be released once you
have presented all of the following documents:
(1) Original Copy and (3) photocopies of the Deed of Absolute Sale, stamped as
received by the BIR
Seller’s Owner’s Duplicate Copy of the TCT or CCT
(1) Original Copy of the CAR
(1) Original Copy of the Tax Clearance
Original Copies of Official Receipts of Payments of CGT, DST, Tax Clearance
Certificate, and Transfer Fee
Original Copies of the Current Tax Declaration for land and improvement issued
by the local assessor’s office
If the seller or buyer is a corporation, submit the following requirements:
o Secretary’s Certificate authorizing the sale of the real property
o Certified True Copy of the Articles of Incorporation and By Laws of the
seller or buyer corporation
6. File documents at the Municipal or Provincial Assessor’s Office for the issuance of
new Tax Declaration
For the release of the new Tax Declaration, present a photocopy of the following
documents:
Deed of Absolute Sale
TCT OR CCT
CAR
Transfer Tax Receipt
Latest Tax Receipt OR Tax Clearance
For some local assessors’ offices (ex. Makati City), additional documents are required:
Do not forget to accomplish this last step, as this is often missed out. Remember –
ownership of a Tax Declaration should always be done after Land Title Transfer as the
name on the Land Title should coincide with the name indicated on the Tax Declaration.