Here’s a 6-step guide to help you process the transfer of your land title:

1. File and secure the required documents at the Office of the

Bureau of Internal Revenue Regional District (BIR RDO)

Before making your way to the office, make sure you have secured the
complete list of all necessary documents. Bring hard copies of the required
documents below:

 (1) Original copy and (2) photocopies of the notarized Deed of

Absolute Sale (DAS)
 (1) Owner’s duplicate copy and (2) photocopies of the Transfer
Certificate of Title (TCT) OR the Condominium Certificate of Title
(CCT) in case of sale of condominium units
 (1) Certified True Copies and (2) photocopies of the latest Tax
Declaration for land and improvement of the real property. *NOTE: 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 Improvement issued by the city or
municipal assessor is required
 Tax Identification Numbers (TIN) of the Seller and Buyer

Take note that there are additional requirements for certain cases. It’s best
to double check to minimize numerous back and fourths:

 If the person signing on the document is not the owner as it

appears on the TCT or CCT:Special Power of Attorney (SPA)

2. Secure assessment of transfer taxes at the BIR and Authorized

Agent Bank (AAB) ORMunicipal OR City Treasurer’s Office

After filing the required documents, a BIR representative will calculate your
Capital Gains Tax (CGT) and Documentary Stamp Tax (DST). Afterwards,
they will ask you to sign three (3) copies each of the ff:

 BIR Form 1706 (CGT)

 BIR Form 2000 (DST)
 3. File documents at the BIR for the issuance of Certificate
Authorizing Registration (CAR) OR BIR Clearance

You will receive a claim slip with the claim date of the CAR, which will be
released along with the following documents:

 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

According to BIR Memorandum Order No. 15-03, BIR RDOs should

release CARs for all One Time Transaction (ONETT) within five (5) days of
submitting all required documents.

4. Pay the Transfer Taxes and secure the Tax Clearance at the
Local Treasurer’s Office

Aside from paying the Transfer Tax, you also need to secure the following
documents for the issuance of the Tax Clearance:

 (1) Original copy and (1) photocopy of the Deed of Absolute Sale
 (1) photocopy of the Tax Declaration
 Official Receipt of Payment of Real Property Tax and Special
Education Fund Tax for the current year

5. File documents at the Registry of Deeds for the issuance of new

land title

The new owner’s duplicate copy of the TCT and CCT in your name will be
released once you have presented all of the following documents:

 (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
 If the seller or buyer is a corporation, submit the following
requirements:
o Secretary’s Certificate authorizing the sale of the real property
o Certified True Copy of the Articles of Incorporation and By Laws
of the seller or buyer corporation

6. File documents at the Municipal or Provincial Assessor’s Office

for the issuance of new Tax Declaration

For the release of the new Tax Declaration, present a photocopy of the
following documents:

 Deed of Absolute Sale

 TCT OR CCT
 CAR
 Transfer Tax Receipt
 Latest Tax Receipt OR Tax Clearance

Do not forget to accomplish this last step, as this is often missed out.
Remember – ownership of a Tax Declaration should always be done after
Land Title Transfer as the name on the Land Title should coincide with the
name indicated on the Tax Declaration.