I.

Preparation
1 Prepare the necessary documents for execution of Deed
of Sale:
Deed of Absolute Sale (or other variants, as appropriate
in your case)
Acknowledgment of Payment (from buyer to seller)
Affidavit of non-tenancy and/or no pending case (as
appropriate)
Affidavit of land holdings by the buyer (as applicable)
2 Signing of documents.Both parties should sign the
following:
Deed of Absolute Sale
Acknowledgment Receipt of Payment by the buyer to
seller
3 The seller should sign the:
Affidavit of non-tenancy and/or no pending case
4 The buyer should sign the:
Affidavit of land holdings
5 Secure the following documents to be needed later:
2 government-issued IDs of both the seller and the
buyer
Tax Identification Number (TIN) of each party
Original Owners duplicate of Title
Marriage contract, if applicable
Previous Certificate Authorizing Registration (CAR)
Tax declaration
Receipt(s) of Real Property Tax (RPT) payments
Special Power of Attorney (SPA), if dealing with an
attorney-in-fact (an authorized representative)
6 Notarization of documents all documents signed by
the parties should be notarized.
II. Secure payment computations and certified copies
 of the following documents.
1 Bureau of Internal Revenue (BIR):
Secure computation of fees for Documentary Stamp Tax
(DST) and for
Capital Gains Tax (CGT)
2 Notes: Go to ONETT for DST and CGT computation; ask
for the specific payee to be named in the managers
check (if paying in check); and take note of their
accredited banks, so youll know where to submit the
payments.
3 City (or Municipal) Treasurers Office:
Secure computation of Transfer Tax
Secure Tax Clearance
4 Notes: Ask for computation of the Transfer Tax; ask for
the specific payee to be named in the managers check
for payment (if paying in check).
5 City (or Municipal) Assessors Office:
Secure Certified True Copy of the Tax Declaration
6 Registry of Deeds:
Secure computation of Registration Fee
Secure Certified True Copy of the existing Transfer
Certificate of Title (TCT) or Condominium Certificate of
Title (CCT), as appropriate
7 Notes: Ask for computation of the Registration Fee; ask
for the specific payee to be named in the managers
check for payment (if paying in check).
III. Preparation of payments.
Now that you know the exact fees that you will have to pay,
you should prepare these amounts. These fees are
preferrably paid using managers checks. But you can also
pay them in cash.
Take note of the following deadlines for the settlement of
these fees.
1 BIR:
 CGT 30 days after the date of notarization of the Deed
of Sale
DST 5th day of the following month from notarization
of the Deed of Sale
2 City Treasurers Office:
Transfer Tax 60 days from date of execution of Deed of
Sale or the Acknowledgment of Payment
3 Registry of Deeds:
Registration Fee 1 year from the date of release of
CAR from BIR + 6 months extension if approved by BIR
upon due submission of request
IV. Process payments to BIR.
1 Present the following requirements to ONETT to obtain
the official Computation Sheet:
Certified True Copy of the Title (TCT or CCT)
Certified True Copy of the Tax Declaration
IDs of the buyer(s) and the seller(s)
TIN of the buyer(s) and the seller(s)
Filled-out online DST & CGT BIR Forms
Deed of Sale
Acknowledgment of Payment
2 Pay the DST & CGT at the Accredited Agent Bank (AAB)
of the BIR-RDO (Revenue District Office)
Fill out the bank form for the BIR payments
Present the verified DST & CGT BIR returns together
with the MCs (or cash payment) and the bank form
Dont forget the transaction slip!
3 Then go back to BIR to file the above listed documents
together with the transaction slip for the processing of
the new CAR
V. Process payment to the City Treasurer.
1 Present the following requirements to the Officer in
Charge (OIC):
 Deed of Sale
IDs of the buyer(s) and the Seller(s)
2 Submit managers check or cash payment to the
designated cashier.
3 Bring the receipt to the OIC together with the above
mentioned documents to process the Transfer Tax
Clearance.
VI. Process payment to the Registry of Deeds.
1 Fill out an application form for transfer of Title and
present the following requirements to the Examiner of
the Day:
CAR from the BIR
Deed of Sale
Transfer Tax Clearance
2 Submit the managers check or cash payment to the
cashier for the registration. Then attach the receipt to
the application form together with the documents
stated above.
VII. Follow up with the Registry of Deeds.
1 Contact the assigned examiner for the progress of your
application for new Title.
2 Once the new title has been released, file a copy with
the City Assessors Office.
VIII. New Tax Declaration.
1 Finally, when the new Title under the buyers name is
already released, present it to the Assessors Office for
the issuance of the new Tax Declaration.
2 . TAPOS