A step-by-step guide to land title transferring in the Philippines (INFOGRAPHIC)

by Jillian CariolaPublished: August 5, 2016Updated: September 6, 2016

Paying the seller isnt the last step to officially owning a property. Know the requirements and process of
land title transferring in the Philippines.
When buying a piece of property, one of the most crucial steps to complete the process is the transfer of
land title from the previous owner to the buyer. This legal process is essential as it provides the buyer
with a public record declaring him or her as the new owner of a particular property. By having a new land
title that carries your name, you can protect your investment and avoid any ownership issues that may
arise in the future.
According to OMI Land Title Services General Manager Hardy Lipana, it is advisable for a buyer to begin
the process of transferring the title right after the Deed of Sale has been executed. Once the Deed of
Sale is executed and notarized, the deadline for the payment of the transfer taxes will be in effect. There
will be corresponding penalties and interest charges for late payments of transfer taxes, he said.
To start, you need to have the following requirements on hand:
Original copy of the notarized Deed of Absolute Sale (DAS), plus two photocopies
Owners duplicate copy of the Transfer Certificate of Title (TCT) or the Condominium Certificate of
Title (CCT) in case of sale of condominium units, plus two photocopies
Certified True Copies of the latest Tax Declaration for land and improvement of the real property plus
two photocopies. 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
Improvementissued by the city or municipal assessor
Tax Identification Numbers (TIN) of the Seller and Buyer
Additional requirements (if applicable):
Special Power of Attorney (SPA), if the person signing on the document is not the owner as appearing
on the TCT or CCT
Certification of the Philippine Consulate if the SPA is executed abroad
Location plan or vicinity map if zonal value cannot readily be determined from the documents submitted
Such other requirements as may be required by law, rulings, regulations, or other issuances
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, please refer to Documentary Requirements for the Registration of Real Property with the Register
of Deeds
Once you have completed your
documentary requirements, these are
the steps you need to take.

I. At the Bureau of Internal Revenue

(BIR)
Present your requirements to a BIR
representative, who will compute the
Capital Gains Tax (CGT) and
Documentary Stamp Tax (DST). Once
the computations have been done
based on the documents you have
given, the BIR representative will have
you sign three copies each of BIR
Form 1706 for the CGT and BIR Form
2000 for the DST.
Once both BIR Forms 1706 and 2000
have been filled out, the BIR
representative will give you back all
your documents and ask you to pay
the CGT and DST at the authorized
agent bank (AAB).

II. At the Authorized Agent Bank

(AAB)
At the AAB, a representative will ask
you to fill out two separate AAB
payment forms for the CGT and the
DST. Once you have filled out both
forms, present them to the AAB along
with your cash payments for both the
CGT and DST. Dont forget to get a
copy of the AAB CGT and DST
payment forms back, and make sure
they have been stamped received by
the AAB.

III. Back at the BIR

Go back to the BIR and return all of
your documents, including the original
copies of the two AAB payment forms.
The BIR representative will then give
you a claim slip indicating the date
when you can claim the Certificate
Authorizing Registration (CAR). The
CAR is required by the Register of
Deeds for title registration and the
issuance of a new Owners Duplicate
Original Copy of the TCT or CCT.
As dictated by BIR Memorandum
Order No. 15-03, BIR Revenue District
Offices are required to release CARs
for all One Time Transaction (ONETT)
within 5 days of submitting all of your
documentary requirements.
On the day of the release of the CAR,
you will receive said document, along
with the following:
Original copy of the Deed of Absolute
Sale stamped received by the BIR
Owners Duplicate Copy of the TCT
or the CCT
Original Copies of the BIR Form
1706 (CGT) and Form 2000 (DST)
stamped received by the BIR
 Copies of the Tax Declaration for land and improvement

IV. At the Local Treasurers Office

Pay the Transfer Fee and to secure a copy of the Tax Clearance, which you will receive after paying a
certain fee for its issuance and once youve presented the following documents:
Original and one photocopy of the Deed of Absolute Sale
Photocopy of the Tax Declaration
Official Receipt of Payment of Real Property Tax and Special Education Fund Tax for the current year
V. At the Registry of Deeds
To receive the new Owners Duplicate Copy of the TCT or CCT in your name, present the following
documents:
Original Copy of the Deed of Absolute Sale stamped received by the BIR, plus three photocopies
Sellers Owners Duplicate Copy of the TCT or CCT
Original Copy of the CAR
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 assessors
office
If the seller or buyer is a corporation, submit the following requirements:
a. Secretarys Certificate authorizing the sale of the real property
b. Certified True Copy of the Articles of Incorporation and By Laws of the seller or buyer corporation
Pay the required Registration Fee. Once the registration fee has been paid and the documents submitted,
a new Owners Duplicate Copy of the TCT or CCT will be released to you within 5 days.
VI. At the Local Assessors Office
For the issuance of the Tax Declaration in your name, submit the following documents:
Photocopy of the Deed of Absolute Sale
Photocopy of the TCT or the CCT
Photocopy of the CAR
Photocopy of the Transfer Tax Receipt
Photocopy of the latest Tax Receipt or Tax Clearance
Some local assessors offices, such as that of Makati City, require these additional documents:
a. Subdivision Plan, if lot is subdivided
b. Full-color photos of the house, lot, or condominium unit
Depending on the workload of Local Assessors office, it is possible to receive the Tax Declaration on the
same day as the application, or the following workday.
Final Advice
It will take a lot of patience to go through all these procedures. According to Lipana, once you get the ball
rolling, you can expect the process to take from 2.5 to 4 months, and that depends on how many buyers
are going through the process at the BIR and the Register of Deeds.
Hopefully, this will be shortened given the [Duterte] Administrations policy to streamline business
processes and documentary requirements at various government agencies to facilitate processing of
transactions, he expressed.
Theres no question that the whole experience is going to be tedious, but there are ways to make it more
bearable, starting with having everything in order before starting the procedure.
Make sure that all the documentary requirements in the checklist are complete before filing the
documents with the government agencies to avoid going back and forth. Also, pay the transfer taxes on
time to avoid penalties and delay in processing of the documents, Lipana advised.
Try to have more than the required number of photocopies for each document for emergencies. To
minimize hassles, bring several pens for signing documents, as well as a calculator if you want to check
the accuracy of payment computations.
Lipana adds the importance of securing official assessments at the BIR to make sure youre paying the
correct taxes, as well as remitting payments at the right venue. Keep in mind that you need to proceed to
the government offices local branch that has jurisdiction over the area where your purchased property is
located. The BIR has a revenue district office (RDO) for every city or municipality in the Philippines, while
some cities have more than one RDO. Also, Assessors Offices are often located in an areas city or
municipal hall.
OMI LAND TITLE SERVICES offers a wide range of land and property issues, including title verification,
lost titles, title transfer, extrajudicial settlement, and unpaid property taxes. They have been in the industry
for several years now and had served numerous satisfied corporate clients and individual property
owners. You may call them at (632) 884-1106 or visit their website at www.omilandtitle.com.