Beruflich Dokumente
Kultur Dokumente
1. Go to the municipal/city assessor’s office which has jurisdiction over the subject property, then
request for a certified true copy of the latest Tax Declaration of the property.
2. Go to the assigned Revenue District Office (RDO) of Bureau of Internal Revenue (BIR). Fill
out the BIR Form 1706 (CGT) and BIR Form 2000 for Documentary Stamp Tax (in triplicate
copies). Submit the required documents detailed in number 3 (below) which serves as basis for
computation of amount of taxes. BIR will return the documents submitted before payment of
Capital Gains Tax and Documentary Stamp Tax at the Authorized Agent Bank (AAB). Prior the
payment to the AAB, you will be required to fill out a separate AAB payment form, present it to
the AAB representative and then pay the amount due in cash.
3. Submit the following documents to BIR representative (including the original copies of the AAB
payment forms)
• Special Power of Attorney if the person signing on the document is not the owner as appearing
on the TCT/ CCT
• Certification of the Philippine Consulate, (if the document is executed abroad)
• Location plan/vicinity map if the zonal value cannot readily be determined from the documents
submitted
• Such other requirements as may be required by law/rulings/regulations/other issuances.
4. Upon submission, BIR representative will give you claim slip which you will use to claim the
Certificate Authorizing Registration (CAR) on the date provided. It is one of the requirements for
the RD for the title registration and issuance of a new Owner’s Duplicate Original Copy of the
Transfer Certificate of Title or the Condominium Certificate of Title. (Under BIR Revenue
Memorandum Order No.15-03, the CAR will be issued by the BIR Revenue District Offices or
local agents for all One Time Transaction (ONETT) within a period of 5 days from date of receipt
of complete documentary requirements).
• Original plus 3 photocopies of the Deed of Absolute Sale stamped received by the BIR
• Owner’s Duplicate Copy of the Transfer Certificate of Title (CCT)
• Original Copy of the Certificate Authorizing Registration (CAR)
• Original Copy of the Realty Tax Clearance
• Original Copies of Official Receipts of Payments of Capital Gains Tax, Documentary Stamp
Tax, 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, the following requirements must also be submitted:
9. Tax Declaration. Once you secure Owner’s Duplicate Copy of the Transfer Certificate of Title
or Condominium Certificate of Title, proceed to the local assessor’s office to request for the
issuance of the Tax Declaration in your name. The following documents are required for the
issuance of the Tax Declaration on your land and improvement: