From Deed of Sale to Land Title in the Philippines: How to Transfer Title and Correct Name Errors

Philippine legal context. General information only, not legal advice.

1) Big-picture overview

Transferring real property after a sale is a three-agency relay:

BIR (Bureau of Internal Revenue) — assess and pay national taxes; secure the eCAR (Electronic Certificate Authorizing Registration).
LGU (City/Municipal Treasurer/Assessor) — pay Transfer Tax and update the Tax Declaration.
Registry of Deeds (RD) — cancel seller’s title (TCT/CCT) and issue buyer’s new title; then the Assessor issues a new Tax Declaration in the buyer’s name.

Separately, if a name is misspelled or mismatched in any document (deed, title, tax dec, IDs), you correct it before registration when possible; otherwise you use affidavits/administrative correction for clerical errors, or a court petition for substantial changes.

2) Key documents & parties

Parties

Seller/Transferor (individual, estate, corporation, or developer)
Buyer/Transferee
Spouses (if property is conjugal or if a spouse will use/waive conjugal rights)
Authorized representatives (via Special Power of Attorney—consularized/apostilled if signed abroad)

Core documents

Notarized Deed of Absolute Sale (DOAS) (or Deed of Conditional Sale, as applicable)
Owner’s Duplicate Title (TCT for land; CCT for condos)
Latest Tax Declarations (land and improvements)
Real Property Tax (RPT) receipts/clearance (no arrears)
Valid IDs & TINs (both parties; get a TIN if you don’t have one)
eCAR from BIR (after taxes)
Proof of Transfer Tax payment (LGU)
If needed: SPA, corporate board/secretary’s certificates, Certificate of No Improvement / sworn “no-improvement” declaration, birth/marriage certificates for status/name proof, court orders for judicial changes.

3) Taxes & fees (who pays what, typical practice)

Parties may allocate in the deed, but these are common defaults in private resales of capital assets (non-dealer, non-developer):

Capital Gains Tax (CGT) – usually seller’s burden. 6% of the higher of: contract price, BIR zonal value, or LGU fair market value (FMV). Applies when the seller is not habitually engaged in real estate and the property is a capital asset.
Documentary Stamp Tax (DST) – usually buyer’s burden. 1.5% of the higher of the same bases.
Withholding Tax (CWT) – buyer withholds/remits when buying ordinary assets from businesses or sales by developers; rates vary by classification. (If CWT applies, CGT usually does not.)
Value-Added Tax (VAT) – may apply if the seller is VAT-registered and the property is an ordinary asset or a developer sale (subject to thresholds/exemptions).
Transfer Tax (LGU) – usually buyer’s burden. Rate depends on locality (commonly around 0.5% outside NCR and about 0.75% within NCR) based on the higher of contract price/zonal value/FMV.
Registration Fees (RD/LRA) – usually buyer’s burden. Based on a schedule (tiered); expect several official line items (entry fees, IT fees, issuance fees).
Miscellaneous – certified true copies (CTCs), notarial fees, annotation fees, condo association/ subdivision clearances (if required).

Timing reminders (statutory)

National taxes have strict deadlines (e.g., CGT soon after the sale; DST shortly after the month of execution; CWT remittances follow withholding remittance calendars). Late filing triggers surcharges, interest, and penalties. File promptly.

4) Step-by-step: From Deed to New Title

A. Prepare and notarize the deed

Draft a clean DOAS: full names (match valid IDs), civil status, citizenship, marital regime if relevant, precise property description (lot and block, area, technical description, and/or condo unit label with CCT no.), consideration (price), and tax allocation.
Seller’s warranties: ownership, right to sell, freedom from liens (or disclose encumbrances).
Notarize (both parties present or via SPA). If signed abroad, apostille/consularize then annotate at RD later.
If there are name variations, add “also known as (a.k.a.)” language in the parties clause and prepare supporting Affidavit of One and the Same Person.

B. Secure BIR eCAR (one-time transactions unit of the RDO where the property is located)

Open a file at BIR: submit the notarized deed, IDs/TINs, CTC of title, latest tax declarations, RPT receipts/clearance, location/photos, SPA/corporate docs if any, certificate of no improvement (if selling bare land), and any name discrepancy affidavits.
Assessment: BIR compares selling price vs zonal value vs FMV and computes taxes (CGT or CWT, plus DST).
Pay applicable taxes using the correct BIR forms (e.g., 1706 for CGT on real property capital assets; 2000-OT for DST; 1606 for CWT on ordinary assets). Keep official receipts.
Receive the eCAR (usually one eCAR per title/transaction). Double-check parties’ names and the property identifiers.

C. Pay LGU Transfer Tax and update assessment records

Proceed to the City/Municipal Treasurer (where the property is located) with the eCAR, deed, title (CTC/owner’s copy), tax decs, and IDs.
Pay Transfer Tax and get the Transfer Tax receipt/certification.
Coordinate with the Assessor to note the impending transfer. Some LGUs update the tax map only after RD issues the new title; others pre-process.

D. Register at the Registry of Deeds (RD)

Lodge the following with the RD:
- Owner’s Duplicate Title (to be surrendered for cancellation)
- Notarized deed (and, if any, Deed of Correction/Erratum)
- BIR eCAR (original)
- LGU Transfer Tax receipt/cert
- RPT clearance and latest tax decs
- IDs/TINs, SPA/corporate papers, and supporting affidavits
Pay RD/LRA fees.
RD will cancel the seller’s TCT/CCT and issue a new TCT/CCT in the buyer’s name (plus annotate liens/encumbrances, if any—e.g., mortgage).
Claim the new Owner’s Duplicate when ready. Check spelling, numbers, and annotations on the face and dorsal page.

E. Update the Tax Declaration (post-registration)

Bring the new title to the Assessor to issue a new Tax Declaration in the buyer’s name (land and improvements).
Ensure the Treasurer’s Office syncs the new owner in RPT records so future real property taxes bill to the buyer.

5) Correcting name errors (deed, eCAR, title, tax declaration)

Golden rule: Fix errors as early as possible (ideally before BIR/RD). The later you correct, the heavier the process.

A. If the error is only in the Deed (not yet registered)

Execute a Deed of Correction (or Amended Deed of Absolute Sale):
- Identify the error exactly as written (e.g., “MARIA L. SANTOS” should be “MARIA A. SANTOS”).
- State the correct entry and that no change in parties or consideration is intended.
- Have all signatories (seller, buyer, witnesses, notary) sign and notarize.
Attach supporting IDs and, if needed, an Affidavit of One and the Same Person.

B. If the eCAR carries the error

Return to the BIR ONETT with the deed, correction deed/affidavits, and IDs to request re-issuance/rectification of the eCAR. The RD will not accept a mismatched eCAR.

C. If the Title (TCT/CCT) already issued has a clerical mistake

For purely clerical/typographical errors (e.g., wrong middle initial; letter swapped; missing “Jr.”) that do not change identity, you may file an administrative correction with the RD (check your RD’s implementing circulars). Typical pack:
- Petition/Letter for Administrative Correction specifying the exact erroneous entry and the correct one
- Owner’s Duplicate Title (for annotation/re-issuance)
- Affidavit of Discrepancy / One and the Same Person
- Government IDs (with consistent spelling)
- Civil registry evidence (PSA birth/marriage certificate)
- Any supporting court/LCRO orders if your legal name changed
RD may annotate or issue a re-typed title page. Fees apply.

D. If the error is substantial (changes identity/status/ownership)

Examples: completely different surname; wrong person; change from maiden to husband’s surname post-title; corrections to technical descriptions; cancellation of the wrong title number; or disputes of ownership.

These typically require a judicial petition under Section 108 of the Property Registration Decree (PD 1529) filed in the Regional Trial Court (sitting as a land registration court).
Expect notice, publication, and the participation of parties who may be affected (e.g., mortgagees, adjoining owners for technical corrections).
The court order is then carried to the RD for annotation or re-issuance of the corrected title.

E. Fixing the Tax Declaration name

Name corrections in the Tax Declaration are done at the Assessor’s Office via a request for correction with:
- New (or corrected) title or court/RD annotation
- IDs and civil registry documents
- Affidavit of Discrepancy, if needed
The Tax Declaration follows the title; ensure alignment across all records.

Practical tips for avoiding name issues

Make the deed’s party line verbose: e.g.,

“MARIA ANGELES SANTOS, also known as MARIA A. SANTOS, of legal age, Filipino, married to JUAN DELA CRUZ”
Use the same signature format across documents.
If you changed your legal name (e.g., via marriage or court/LCRO process), bring the order/certificate and annotate the title when convenient to avoid later friction.

6) Special situations

A. Spouses & property regime

If the property is conjugal/absolute community, both spouses generally sign the deed (or one signs with SPA).
If the property is exclusive (e.g., acquired before marriage, by inheritance/donation), note this in the deed and attach proof if available.
Titles often name the registered owner then annotate “married to [spouse]”; this does not make the spouse a co-owner per se but reflects marital status.

B. Co-ownership / undivided shares

Identify shares precisely (e.g., “1/2 pro-indiviso”).
All co-owners (or authorized representatives) must sign; otherwise you transfer only the selling co-owner’s share.

C. Estate of a deceased owner

You cannot transfer from a deceased individual by sale unless the estate representatives have authority.
Usual path: settle estate (extrajudicial or judicial), pay estate tax first, have title transferred to the heirs (or to the estate), then sale by the heirs/executor/administrator.

D. Mortgaged or encumbered property

RD will not cancel a title with unreleased mortgages/annotations unless the encumbrance is discharged or the mortgagee consents (e.g., substitution of mortgage). Plan the sequence with the bank.

E. Corporate sellers / developers

CWT (not CGT) commonly applies; secure the Certificate of Tax Withheld.
Corporate board/secretary’s certificates and resident agent appointments may be required.
Developer turnovers often register direct to buyer once unit is fully paid; check the master deed and HOA clearances.

F. Condominiums

Use CCT numbers and precise unit/parking identifiers.
Check condo association dues clearance and developer/association sales/management clearances if required by your RD/LGU.

G. Sales signed abroad

Apostille the deed/SPA (if from an Apostille Convention country) or have it consularized; present at RD with authentication proof.

H. Agricultural or special tenurial lands

Verify land use and any conversion or retention limits; special rules can restrict transfers.

7) What a clean Deed of Absolute Sale should contain (minimums)

Title block: Parties (full legal names, a.k.a. variants, citizenship, civil status, address; spouse details if relevant)
Authority (SPA/corporate powers) when applicable
Consideration (price, taxes allocation, mode of payment)
Property description (title number, lot/unit number, area, boundaries; improvements)
Warranties and delivery/possession terms
Special conditions (who pays which taxes/fees; handling of existing liens; turnover of owner’s duplicate, keys, association clearances)
Execution & notarization (with competent evidence of identity; attach ID details)

8) Common pitfalls & how to avoid them

Name mismatches (“MARIE” vs “MARIA”; maiden vs married surname) → Put a.k.a. lines in the deed + Affidavit of One and the Same Person; keep IDs consistent.
Using wrong tax base → Taxes compute on the highest among price, zonal, FMV.
RPT arrears → Clear taxes early; some LGUs will not issue Transfer Tax receipts or RPT clearance with arrears.
Missing improvements → If selling land without improvements, secure a Certificate of No Improvement; otherwise taxes may be higher or BIR may hold issuance.
eCAR data errors → Inspect the names and title number before leaving BIR.
Old liens (e.g., paid mortgage but no cancellation) → Process Release of Mortgage and RD annotation before or alongside transfer.
SPA issues → If signer is abroad, apostille/consularize the SPA; ensure the SPA expressly authorizes sale of the specific property.

9) Frequently asked questions

Q: How long does the whole transfer take? A: It depends on document completeness, tax clearances, and agency backlogs. Starting with a clean deed and ready IDs, promptly filing taxes, and clearing liens prevents avoidable delays.

Q: Can I move in before the new title is out? A: Possession follows your agreement with the seller (often on full payment). Ownership vis-à-vis third parties is perfected by registration; insure and safeguard documents until your title is issued.

Q: The title shows my maiden name. Must I change it after marriage? A: Not required. You may annotate your change of civil status/name later (bring your PSA marriage certificate). Keeping the maiden name on title is common and lawful.

Q: The deed has my nickname. Is that okay? A: Avoid nicknames. If already used, retain your full legal name and include the nickname only as an a.k.a. with supporting IDs; otherwise expect a correction step.

Q: The seller is abroad. Can a relative sign? A: Yes, with a specific SPA executed by the owner and apostilled/consularized. The SPA must clearly describe the property and authorize sale and signing of deed.

10) Simple templates (you can reuse and adapt)

A. Affidavit of One and the Same Person

I, [Full Name as in ID], of legal age, Filipino, [civil status], with address at [address], after being duly sworn, state:

That [Full Name as in Title/Deed] and [Full Name as in ID] refer to one and the same person, the discrepancy arising from [misspelling/clerical error/use of married/maiden name/etc.];

That attached are copies of my government IDs and PSA records evidencing the same; IN WITNESS WHEREOF… (Notary block; attach IDs)

B. Deed of Correction (Erratum) — Name Spelling

This Deed of Correction supplements the Deed of Absolute Sale dated [date] between [Seller] and [Buyer] over the property covered by TCT/CCT No. [____]. In the said deed, the name of the Buyer/Seller was inadvertently written as [Wrong Name]; the correct name is [Correct Full Name]. Except for this correction, all terms and conditions remain unchanged. IN WITNESS WHEREOF… (Both parties sign; notarize)

11) Clean closing checklist (buyer-side)

Deed drafted with full legal names (plus a.k.a. if needed) and notarized
Owner’s duplicate title on hand; tax decs (land + improvements)
RPT up to date; clearance obtained
BIR file opened; taxes assessed and paid; eCAR issued with correct names
Transfer Tax paid (LGU)
RD lodged; registration fees paid; new TCT/CCT released, spelling verified
Assessor issued new Tax Declaration in buyer’s name
File copies: deed, eCAR, TT receipt, new title, new tax dec, ORs, IDs, affidavits, SPAs, corporate certs

Final note

Procedures are uniform in principle but local practice (document checklists, sequencing, forms) can vary by RDO, RD, and LGU. Bring originals and multiple photocopies; label your folder; and confirm local requirements before lining up—especially for corrections. For complicated name changes, estates, or encumbrances, consult a Philippine real estate lawyer for tailored advice.