A BROKERƍS® GUIDE

TO DOCUMENTATIONS
AT THE

BUREAU OF INTERNAL REVENUE

TREASURERƍS OFFICE

REGISTRY OF DEEDS

ASSESSORƍS OFFICE

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2RE-CLOSING DOCUMENTS TO 2RE2ARE AND GATHER
1. Draft of Deed of Absolute Sale
2. Certified True Copy(ies) of Title (TCT/CCT/OCT) Ɗ at least two
(2) copies
3. Certified True Copy(ies) of Tax Declarations(s)
4. Secure from the Seller a photocopy of the Realty Tax
2ayment Receipts Ɗ updated up to end of the year
5. Secure from the Seller a photocopy of the Tax
Clearance Certificate from the Treasurerƍs Office
6. Certificate of No-Improvement from the Assessorƍs Office
(if necessary/if land only)
7. If Contracting 2arties are both Corporations:
è Secretaryƍs Certificate on Board Resolution for the
sale/purchase
è Certified True Copies of SEC Registration, Articles of
Incorporation & By-Laws
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 [. Notarized Certificate of Management, if sold property is a
condominium
9. Visit the BIR-RDO for assistance in the tax computation
10. BIR Form 1706 Ɗ Capital Gain Tax Return
11. BIR Form 2000 Ɗ Documentary Stamp Tax Declaration/Return
12. BIR Form 1606 Ɗ Creditable Withholding Tax Return
(if applicable)
13. BIR Form 0605 Ɗ 2ayment Form (for Certification Fee and
Other 2ayments)
14. BIR Form 1904 Ɗ Registration Form (for TIN declaration of
parties)
15. BIR Form 1[01 Ɗ Estate Tax Return (if applicable)

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DOCUMENTS TO BE SUBMITTED BY 2ARTIES ON CLOSING
1. Signed Deed of Absolute Sale Ɗ for eventual notarization (at
least 7 copies)
2. Acknowledgment Receipt(s) and/or Official Receipt for 2ayment
of Consideration
3. Managerƍs Checks for Capital Gains & Documentary Stamp Taxes,
Transfer Taxes and Sale Registration Expenses
4. Ownerƍs Duplicate Copy(ies) of Title
5. Original Tax Declaration(s)
6. Original Realty Tax 2ayment Receipts
7. Original Tax Clearance Certificate from Treasurerƍs Office
[. Special 2ower of Attorney (if applicable)
9. Court Decision on Annulment of Marriage & Separation of
2roperty, if necessary
10. Affidavit of Citizenship, if required

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11. Colored pictures of the property

12. 2hotocopies of partiesƍ Competent Evidence of Identity w/

picture (passport, driverƍs license, SSS/GSIS ID, etc.)

13. Written authority in favor of the REALTOR® to transact

with the Government agencies concerned (BIR, RD,
Assessor, Treasurer)

14. Signed BIR Forms (only applicable ones)

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 DOCUMENTS TO BE SUBMITTED TO BIR
1. Duly-Accomplished applicable BIR Forms/Returns
(CGT/DST/CWT, etc.) duly stamped ƏReceivedƐ by the bank
2. 2hotocopies of the duly machine-validated bank deposit
slip for the tax payments
3. One (1) original copy of notarized Deed of Absolute Sale
4. One (1) photocopy of the notarized Deed of Absolute Sale
5. Certified True Copy(ies) of the title
6. Certified True Copy(ies) of the Tax Declaration(s)
7. 2hotocopy of the Special 2ower of Attorney or Secretaryƍs
Certificate
[. Original copy of the Certificate of No-Improvement, if applicable
9. 2hotocopy of Realty Tax Clearance Certificate from the
Treasurerƍs Office
10. 2hotocopy of the Realty Tax 2ayment Receipts
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Other Documents to be submitted, if applicable:

11. Sworn declaration of interest if applying

for exemption for sale of residence
12. Escrow Agreement if applying for
exemption on CGT for sale of residence


DOCUMENTS TO BE RELEASED BY THE BIR

1. Original & duplicate copies of the

Certificate Authorizing Registration (CAR)

2. One (1) original copy of Tax Clearance

Certificate (normally 5-6 pages)

3. Original Copy of Deed of Absolute Sale with

stamps at the back of each page
acknowledging the tax payments by the
Revenue District Officer

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 DOCUMENTS TO BE SUBMITTED TO TREASURERƍS
OFFICE WHEN 2AYING TRANSFER TAX

1. Original copy of Deed of Absolute Sale with BIR

stamps
2. 2hotocopy of same Deed of Absolute Sale
3. 2hotocopy of the BIR-CAR and Tax Clearance
Certificate
4. Certified True Copy(ies) or 2hotocopy(ies) of Title(s)
5. Certified True Copy(ies) of Tax Declaration(s)

6. Tax Clearance Certificate from the Treasurerƍs Office

7. Treasurerƍs Office prepares Indorsement and instructs

you to pay Transfer Tax

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 DOCUMENTS TO BE RELEASED BY
TREASURERƍS OFFICE

1. Transfer Tax Receipt and attaching a copy of

the Indorsement

2. Original copy of the Deed of Absolute Sale

with the stamp of the Treasurerƍs Office at
the back of the last page of the document
confirming the transfer tax payment

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 DOCUMENTS TO BE SUBMITTED TO THE REGISTRY OF
DEEDS FOR REGISTRATION & TRANSFER OF TITLE
1. Original copies of the BIR - CAR and TCC
2. Original BIR Tax Return Forms duly-stamped ƏReceivedƐ
by the collecting bank (CGT/DST)
3. Original BIR Tax 2ayment Receipts/Deposit Slips
4. Original Deed of Absolute Sale with the BIR and Transfer
Tax payment stamps at the back pages
5. Ownerƍs Duplicate Copy of the title
6. Original or Certified True Copies of the Tax Declaration(s)
7. Original Realty Tax Clearance Certificate Issued by the
Treasurerƍs Office
[. Original Transfer Tax Receipt with Indorsement + one photocopy
9. Authorization Letter by buyer/seller in favor of the REALTOR®
-presentor of the documents plus a photocopy of sellerƍs ID
10. 2hotocopy of REALTORƍS®/2resentorƍs ID with picture
11. 2ayment of registration fees and transfer of title
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If applicable or necessary, also submit the following:

12. Original copy of the Special 2ower of Attorney

13. Original Copy of Secretaryƍs Certificate of both parties, if
both are corporations
14. Certified True Copies of SEC Registration, Articles of
Incorporation & By-Laws, if buyer is a corporation
15. Original copy of notarized Certificate of
Management (if condominium)
16. Original Certificate of No-Improvement (if land only)
17. Original Affidavit of Citizenship
1[. Certified True Copy of Court Decision of Annulment
of Marriage and Separation of 2roperties

19. 2etition for the cancellation of an annotation

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Additional/applicable documents in case of Extra-
Judicial Settlement of Estate:
20. Original Extra-Judicial Settlement/2artitioning
21. Original Affidavit of 2ublication
22. Death Certificate
23. Heirƍs Bond (for personal properties)
24. Original Estate Tax Return + Tax 2ayment Receipts/Deposit
Slips

Applicable documents to submit in case of

Donation:
25. Deed of Donation

26. Donorƍs Tax Return + Tax 2ayment Receipts/Deposit Slips

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DOCUMENTS TO BE RELEASED/RETURNED
BY THE REGISTRY OF DEEDS

1. Ownerƍs Duplicate Certificate of the new title

(Judicial Form No. 109-D)

2. Original copy of the Transfer Tax Receipt

Important: Check the details of the new title

immediately upon receipt in the RD premises for
typographical errors, misprints and the like.

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 DOCUMENTS TO BE SUBMITTED TO ASSESSORƍS
OFFICE FOR TRANSFER OF TAX DECLARATION
1. 2hotocopy of newly-issued Title
2. 2hotocopy of the Deed of Absolute Sale
3. 2hotocopies of Tax Declarations
4. 2hotocopies of the BIR-CAR/TCC
5. 2hotocopy of the Transfer Tax Receipt
6. 2hotocopies of the latest Realty Tax 2ayment Receipts & Tax
Clearance Certificate
7. Colored picture of 2roperty
[. 2hotocopy of subdivision plan (if lot is subdivided)
9. 2ay 2h2200 per Tax Declaration

DOCUMENTS TO BE RELEASED BY ASSESSORƍS OFFICE

1. Duplicate original copies of the new Tax Declaration in

name of new owner.

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