Below is a field-tested checklist and workflow you can follow in 2025 when the ownership of Philippine real property is transferred by a notarized Deed of Absolute Sale (DOAS). It pulls together the Bureau of Internal Revenue (BIR), Registry of Deeds (RD), and local-government requirements that must all be satisfied before a new title can be issued in the buyer’s name.
1. Core documentary requirements (sales transaction)
| Cluster | What the agencies look for | Practical notes |
|---|---|---|
| A. Deed & ID package | • Original notarized Deed of Absolute Sale showing: complete property description, price, Tax Identification Numbers (TINs) of buyer & seller, marital status, and conformity of spouses or co-owners. • Photocopies of valid, unexpired government-issued IDs of every signatory (3 signatures each on the copies). • Special Power of Attorney plus IDs if anyone signs through a representative. |
Prepare 8 sets—BIR keeps two, RD one, the rest go back to the parties and other offices. (PropertyMart) |
| B. Title & tax papers | • Owner’s duplicate of the Transfer/Original Certificate of Title (TCT/OCT). • 3 Certified True Copies (CTC) of the Title from the RD. • Latest Tax Declaration (land & improvements) – CTC from the Assessor’s Office. • Real-Property-Tax (RPT) Clearance from the Treasurer’s Office. |
Check the title for liens/annotations before paying anything. |
| C. BIR one-time-tax set | • BIR Forms 1706 (Capital Gains Tax) & 2000-OT (Documentary Stamp Tax) or their eONETT e-forms, plus e-payment proofs. • Approved ONETT Computation Sheet (OCS). • Sworn Declaration of No Improvement (vacant lots) or Zonal-Value Certification, if required. • Electronic Certificate Authorizing Registration (eCAR) claim slip / released eCAR. |
CGT (6 %) and DST (1.5 %) must be filed & paid within 30 days of notarization; late filing triggers 25 % surcharge + 12 % p.a. interest. (Respicio & Co.) |
| D. Local transfer-tax set | • Original eCAR (or claim slip if the LGU accepts advance payment). • Treasurer’s Tax-Clearance & receipts for Transfer Tax (0.50 – 0.75 % in most LGUs; check the local ordinance). |
Pay within 60 days of notarization to avoid LGU penalties. |
| E. Registry-of-Deeds set | • Original Deed of Sale. • Owner’s duplicate Title. • eCAR. • RPT & Transfer-Tax receipts. • Two CTAs (Technical Description) if required. • DAR Clearance & Affidavit of Transferee’s Landholdings if the land is agricultural; HOA or Condo-Corp clearance if inside a subdivision/condo. |
RD will not accept the deed without an eCAR, tax clearances, and proof of transfer-tax payment. (Land Registration Authority) |
2. Six-step transfer workflow
Due diligence & notarize (day 0). Double-check the title status, RPT arrears, and name/TIN spellings, then notarize the DOAS.
BIR filing & payment (within 30 days). a. Encode the transaction in eONETT or walk into the RDO of the property’s location. b. Pay CGT & DST; submit originals for validation. c. Wait 5-15 working days for the eCAR (no expiry under RR 12-2024). (Respicio & Co.)
Pay transfer tax at the City/Municipal Treasurer (within 60 days). Bring photocopies of the eCAR and title; secure an official receipt.
Register with the Registry of Deeds. File the complete RD set, pay registration & IT fees (about ₱8 000 + 0.25 % of the selling price or zonal value, whichever is higher). Processing of the new title typically takes 2-4 weeks in PHILARIS-enabled RDs. (Land Registration Authority)
Secure a new Tax Declaration. Present the new title to the Assessor’s Office; have the property re-declared in the buyer’s name.
Housekeeping. Update HOA/condo records, utility bills, and (if mortgaged) deliver the new title to the lender for annotation.
3. Statutory taxes & typical fees (quick reference)
| Item | Rate / basis |
|---|---|
| Capital Gains Tax | 6 % of the higher of gross selling price or BIR zonal value (individual/corporate capital asset). |
| Documentary Stamp Tax | 1.5 % of the same tax base. |
| Transfer Tax (LGU) | Up to 0.50 % of selling price/zonal value (NCR); up to 0.75 % in provinces. |
| RD registration fee | Approx. 0.25 % of price/zonal value + IT fee (₱1 500–₱2 000). |
| Notarial fee | Market-based (₱1 000 minimum or about 1 - 2 % of price for large deals). |
Deadlines: CGT & DST – 30 days; Transfer Tax – 60 days; Registration – no fixed statutory period, but interest accrues on unpaid CGT/DST and transfer tax once deadlines lapse. (Respicio & Co.)
4. Common pain points & how to avoid them
- Mismatched spellings/TINs between IDs, deed, and BIR forms – always triple-check.
- Unpaid RPT – RD will refuse registration even with a valid eCAR.
- Agricultural land (> 5 ha) – secure DAR clearance early to avoid a month-long delay.
- Conjugal/co-ownership issues – spouses and all co-owners must sign or issue SPAs.
- Expired IDs or notarization defects – BIR will return the entire file. (Respicio & Co.)
Key take-away
For a sale, the eCAR is the gate-pass that unlocks payment of local transfer tax and RD registration. Get the deed right, pay CGT & DST within 30 days, and keep every receipt in triplicate—the RD will ask for originals plus at least one plain photocopy of almost every page.
If you hit an unusual scenario (corporate seller, installment sale, inherited land still in the decedent’s name), the same framework applies—you just tack on the specific BIR form (e.g., Form 1707-A for ordinary assets or an estate-tax eCAR) and any court/DAR clearances that your case requires.
Feel free to follow up if you need sample templates, fee computations, or a timeline tailored to a specific LGU.