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Transfer of Title – Process and Requirements

Steps/Requirements Remarks

1. File documents with BIR RDO; have the docs • In some RDO, the original official receipt
checked for completeness of notarization of DAS is required.

Requirements: • Have extra copies of original DAS for


future transactions with other govt
• (1) Original copy and (2) photocopies of agencies.
the notarized Deed of Absolute Sale
(DAS) • Copies of CTC docs can be secured with
RDO main office.

• (1) Owner’s duplicate copy and (2) • Copies of CTC tax dec and certificate of
photocopies of the Transfer Certificate of no improvement can be secured from
Title (TCT) OR the Condominium local assessor’s office.
Certificate of Title (CCT) in case of sale of
condominium units
In some RDO, the following docs are also
• (1) Certified True Copies and (2) required:
photocopies of the latest Tax Declaration
for land and improvement of the real • Acknowledgment receipt of payment of
property. transferee (if applicable)
• SPA of transferor
*NOTE: If the property sold is a vacant lot
or no improvements have been made on N.B. Best to check with RDO for any additional
it, a Sworn Declaration of No requirements.
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

Additional requirements for certain cases:

• 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

2. Assessment and payment of transfer tax When to pay:

Requirements: • CGT – Within 30 days after sale,


exchange, transfer or other disposition of
• BIR Form 1706 (CGT) real property
• BIR Form 2000 (DST)
• Payment • DST – Within 5 days after the close of the
month when the taxable document was
made, signed, issued, accepted or
transferred

N.B. In some RDO, the reckoning point is


the date of notarization of instrument.

• For payment, ask AAB for exact payee’s


name (in case of check payments.

3. File docs with BIR RDO for issuance of CAR N.B. Best to check with RDO for any additional
requirements.
Requirements:

• 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

4. Payment of local transfer tax Where to pay:

Requirements: • Local Treasurer’s Office

• (1) Original copy and (1) photocopy of N.B. Best to check with the local treasurer’s office
the Deed of Absolute Sale for the list of requirements and the deadline of
payment of local transfer tax.
• (1) photocopy of the Tax Declaration

• Official Receipt of Payment of Real


Property Tax and Special Education Fund
Tax for the current year (if applicable)

5. File docs at RD for issuance of new title N.B. Check with RD for any additional
requirements.
Requirements:

• (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

6. File docs with local assessor’s office for N.B. Photocopies will do, but bring original/CTC
issuance of new tax dec just in case.

Requirements:
For some local assessors’ offices, additional
• Deed of Absolute Sale documents are required:
• TCT OR CCT 1. Subdivision Plan, if lot is subdivided
• CAR 2. Full-color photos of the house, lot, or
• Transfer Tax Receipt condominium unit
• Latest Tax Receipt OR Tax Clearance