(Philippine context – practical, procedure-heavy guide for real-property transfers)

Executive summary

Yes—the buyer may appear before the BIR and handle the one-time-transaction (ONETT) processing for capital gains tax (CGT) and documentary stamp tax (DST), if properly authorized.
Authorization is typically via a notarized Special Power of Attorney (SPA) (for individuals) or Secretary’s Certificate/Board Resolution (for corporations), plus valid IDs/TINs.
CGT is usually the seller’s tax (on sales of real property classified as capital assets), while DST is usually borne by the buyer—unless your contract says otherwise.
Regardless of who pays, BIR will issue an electronic Certificate Authorizing Registration (eCAR) only after all taxes/penalties (if any) are paid and documentary requirements are complete.
After eCAR, you still settle Local Government Unit (LGU) transfer tax and proceed to Registry of Deeds for title transfer.

What “appearance” at BIR actually means

For a typical sale of land/condominium (capital asset):

File and pay CGT (6% of the higher of the gross selling price or fair market value/zonal value).
File and pay DST (commonly computed at ₱15 per ₱1,000 of the higher of consideration or fair market value, i.e., 1.5%).
Submit ONETT documents to the BIR ONETT Counter/Revenue District Office (RDO) having jurisdiction over the property.
Secure the eCAR (sometimes multiple eCARs if multiple titles/condos/parties).
Use the eCAR to process LGU transfer tax, cancel old TCT/CCT, and issue a new title at Registry of Deeds.

“Appearance” can be done by either party or their authorized representative. The BIR is concerned with completeness, correctness, and authenticity—not which party walks into the office.

Can the buyer be represented? (Short answer: yes)

Individuals

Buyer may personally process, or appoint an agent using a notarized SPA.
If the seller won’t appear, the buyer may also represent the seller—but only if the seller grants a separate SPA (or the main deed already empowers the buyer/agent to file taxes on seller’s behalf).
Spouses: If property is conjugal/CPG or seller/buyer is married, BIR typically asks for spousal consent or proof that the asset is exclusive (e.g., pre-nuptial agreement, CENOMAR, annotated title).

Corporations/Partnerships

Representation is via Secretary’s Certificate/Board Resolution naming the authorized signatory/representative, with IDs and TIN.
If a buyer-corporation is representing the seller-individual, the seller-individual still needs to issue an SPA in favor of a named human representative.

If a party is abroad

SPA must be executed before a Philippine Consul or apostilled (under Apostille Convention) and notarized as required.
Attach passport copy/valid ID, and keep originals for submission.

What BIR looks for when someone “represents” a party

Proper authority documents
- SPA (individuals) with clear powers to file/submit/receive eCAR and pay taxes for the specific property and transaction.
- Secretary’s Certificate/Board Resolution (corporates) with specimen signature and ID of signatory/representative.
- Consularized/apostilled if executed abroad.
Identity and tax registration
- TIN of both seller and buyer (both must be registered with the BIR).
- Government-issued IDs of principals and representatives (names matching the SPA/board docs).
Document consistency
- Names, marital status, titles, tax declarations, and deed details must align.
- If there are name discrepancies (e.g., middle name variants), provide affidavits and supporting IDs.

Who is liable vs. who can pay/process (important distinction)

Liability:
- CGT—seller (for capital assets; special rules apply to ordinary assets, developer sales, and corporations).
- DST—buyer (typical allocation).
- Surcharges/interest—generally follow the liable party unless your contract reallocates costs.
Payment/processing:
- Either party (or their agent) may physically file and pay at the BIR.
- If the buyer pays the seller’s CGT to expedite title transfer, that does not transfer tax liability in law; it just settles it on the seller’s behalf. Your deed or side agreement should state how you’ll net or reimburse these amounts.

Standard ONETT document set (sale of real property – capital asset)

(Exact checklists vary by RDO; bring originals + photocopies.)

Deed of Absolute Sale (notarized; include tax-allocation clause).
Transfer Certificate of Title/Condominium CCT (latest, certified true copy).
Updated Tax Declaration (land and improvements/condo).
Certificate of No Improvement or Building/Improvement Tax Dec, as applicable.
TINs and valid IDs of seller and buyer.
SPA/Secretary’s Certificate/Board Resolution for representatives.
Marriage certificate / CENOMAR / Death certificate (if applicable).
Latest Real Property Tax (RPT) clearance and receipts.
Proof of payment of CGT and DST (machine-validated returns or eFPS/eBIR printouts).
Zonal valuation print or Appraisal (if requested) to support fair market value.
Other special documents (e.g., quitclaim, court order, extrajudicial settlement, subdivision plan, DAR/LMB clearances for agricultural or special lands).

Filing timelines (common practice)

CGT: File and pay within 30 days from the date of sale (date of notarization, unless deed says otherwise).
DST: Accrues upon document execution; for ONETT, you pay before eCAR; statutory remittance is commonly on or before the 5th day following the month of the taxable event, but BIR typically ties DST payment to your ONETT workflow.
Penalties: Late filings trigger surcharge, interest, and compromise penalties.

(Tip: Even if parties will “restate” the price at closing, use the correct higher of consideration or FMV/zonal value; under-declarations are red flags and lead to assessments or eCAR delays.)

eCAR essentials

What it is: BIR’s green-barcoded electronic Certificate Authorizing Registration, identifying the specific seller, buyer, property, and transaction.
Who may claim: Any authorized representative of either party holding the SPA/board docs and valid IDs.
Scope: Transaction-specific—you cannot reuse it for other lots/units/parties.
Changes: Material changes (party names, areas, consideration) can require cancellation/re-issuance.

Special scenarios

Ordinary vs. capital asset
- If ordinary asset (e.g., held for sale by a real estate dealer), income tax/VAT/CWT rules apply instead of 6% CGT; withholding by the buyer may be required. Representation rules remain the same—buyer or agent can process, but requirements differ.
Installment sales
- CGT on real property (capital asset) is typically based on gross selling price/FMV and not on collections, even if payable in installments. Consider escrow/withholding arrangements in your deed. Representation rules unchanged.
Foreclosures / daciones / exchanges
- Documentation changes (e.g., Dación en Pago, foreclosure certificates) but representation via SPA/board docs works the same.
Related-party sales/family transfers
- If donative intent/underpricing is significant, BIR may look at donor’s tax issues in addition to CGT/DST. Still representable via SPA.
Deceased owner
- You cannot process CGT on a sale by a deceased person’s estate without first addressing estate tax and eCAR for estate settlement. Representation then follows heirs’ SPA or extrajudicial settlement authority.

Risk controls when the buyer (or their agent) handles BIR

Paper trail: Keep SPA originals, official receipts, validated returns, and eCAR copies.
Funds flow: If buyer pays seller’s CGT, record it as advance/withholding against purchase price or a reimbursable item; reflect in the closing statement.
Tax allocation clause in the Deed: Spell out who bears CGT, DST, LGU transfer tax, RPT arrears, and registration fees.
Cut-offs: State possession and risk transfer date vs. tax liabilities.
KYC: Names and marital status must match across deed, IDs, and titles. Discrepancies require affidavits early to avoid eCAR delays.

Practical step-by-step (buyer-led processing)

Secure authority
- Obtain SPA from seller (to file/pay CGT, submit papers, receive eCAR) and SPA from buyer (to pay DST, submit papers, receive eCAR) if a third-party processor will do it.
Gather documents (titles, tax decs, IDs/TINs, RPT clearance, deed, marital docs).
Compute taxes using the higher of price or FMV/zonal; prepare CGT and DST returns.
File & pay CGT (within 30 days) and DST.
Submit ONETT requirements; respond to any BIR clarifications.
Receive eCAR as authorized representative.
Settle LGU transfer tax (City/Municipal Treasurer).
Register deed & eCAR with Registry of Deeds; then update tax declaration at the Assessor.

Minimum contents of an SPA for BIR ONETT

Include the following powers (tailor as needed):

To prepare, sign, and file CGT/DST returns and any BIR forms for the sale of [describe property with TCT/CCT/lot/block, area, location].
To pay CGT, DST, surcharges, interest, compromise, and receive/refund any overpayments.
To submit/receive documents and claim the eCAR(s) for the transaction.
To sign undertakings, affidavits, clarifications, and respond to BIR notices.
For seller’s SPA: explicit authority “to file and pay my capital gains tax and process the issuance and release of eCAR”.
Validity until completion; with ratification of acts performed.

(Attach copy of principal’s valid ID and indicate TIN; notarize. If executed abroad, consularize/apostille.)

Sample SPA (individual – concise template)

SPECIAL POWER OF ATTORNEY I, [Seller’s Full Name], of legal age, [civil status], Filipino, with TIN [TIN], and address [address], do hereby appoint [Agent’s Full Name], of legal age, Filipino, with TIN [TIN], to be my true and lawful attorney-in-fact to:

prepare, sign, and file with the Bureau of Internal Revenue all returns, affidavits, and documents; 2) pay my Capital Gains Tax and related penalties if any; 3) process and secure the eCAR(s); and 4) receive, sign for, and deliver documents in connection with the sale of [full description of property: TCT/CCT No., area, location] to [Buyer’s Name]. I hereby ratify and confirm all acts done by my attorney-in-fact pursuant hereto. Executed this [date] at [city], Philippines. [Signature over Printed Name of Seller] Acknowledgment/Notarial certificate (with ID details)

(Buyer may issue a similar SPA covering DST and representation before BIR/LGU/RD.)

Frequently asked questions

1) Does BIR require both seller and buyer to personally appear? No. Any authorized representative with complete documents may process and claim the eCAR.

2) If our deed says “buyer bears all taxes,” can the buyer pay CGT? Yes. BIR accepts payment from anyone, but CGT remains legally the seller’s tax (unless the transaction is not subject to CGT because it’s an ordinary asset sale).

3) What if the seller refuses to sign an SPA? Then the seller must personally appear/sign filings that require the seller’s authority. Without seller authority, you may be unable to file CGT or obtain eCAR.

4) Can one SPA cover multiple condo units/lots? Yes—list all properties clearly with TCT/CCT numbers and areas.

5) Can a law firm or broker be the representative? Yes, provided they hold the SPA/board authority and present IDs/TINs.

6) Is eCAR transferable or reusable? No. It is transaction-specific and tied to the exact parties and property.

7) We changed the selling price after notarization—problem? Yes, it usually requires corrective documents and may trigger re-computation. Address changes before ONETT filing where possible.

Checklist for a buyer-led, agent-processed closing

Buyer’s SPA (to agent).
Seller’s SPA (authorizing CGT filing/payment, eCAR claim).
TINs and IDs (seller, buyer, agent).
Deed of Sale (with clear tax allocations).
Title CTC, Tax Declaration, RPT clearance/ORs.
Marital/estate documents (as applicable).
CGT and DST returns ready; payment funds available.
Zonal value/FMV basis on hand for computations.
Folder of originals for BIR sighting and photocopies for file.
Plan for LGU transfer tax and Registry of Deeds after eCAR.

Bottom line

Yes—the buyer can be represented, and can even represent the seller, as long as the proper SPA/board authority and complete IDs/TINs are presented.
The BIR focuses on tax correctness and documentary sufficiency, not on which party appears.
Draft your deed and SPAs to match real-world processing: empower your representative to file, pay, answer queries, and claim the eCAR—then move smoothly to LGU and Registry of Deeds for title transfer.

This article provides general guidance only and isn’t a substitute for advice on your specific facts. For complex or non-routine cases (ordinary-asset sales, related-party pricing, estate issues), consult a tax professional and align documents early.