Overview

Buying land or a house-and-lot on the strength of a notarized Deed of Absolute Sale (DOAS) is common in the Philippines. Legally, the deed proves the sale; registration in the Registry of Deeds (RD) is what binds third persons and produces a new Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT) in your name. If you also intend to subdivide the property into smaller lots, you’ll need an additional layer of technical and regulatory steps.

This article lays out: (1) what a notarized deed does and doesn’t do, (2) end-to-end title transfer with only a notarized deed in hand, and (3) how to subdivide—whether for partition among family/co-owners, resale, or financing—plus common pitfalls, timelines, and practical tips.

Part I — The Notarized Deed: What It Is and What It Isn’t

1) Legal effect between the parties. A notarized sale of immovable property is valid between seller and buyer; ownership passes upon delivery (tradition), usually evidenced by the deed itself and turnover of the owner’s duplicate title. Notarization elevates the deed into a public document, giving it evidentiary weight.

2) Effect against third persons. Until the sale is registered with the RD, it generally does not bind third parties. This exposes the buyer to risks (e.g., subsequent sales, attachments, heirs’ claims).

3) Registration is everything. The real goal is to secure a new title in your name. The notarized deed is necessary but not sufficient; you must navigate tax clearances, local transfer taxes, and RD registration.

Part II — Pre-Transfer Reality Check: Can You Actually Register?

Before spending on taxes and fees, assess:

Owner’s Duplicate Title: You or the seller must produce the owner’s duplicate TCT/CCT. Without it, RD will not proceed (except via court petition or administrative reconstitution in narrow cases).
Identity & Capacity of Seller:
- If married, check spousal consent and property regime (absolute community/conjugal partnership).
- If estate sale (seller deceased), estate must be settled; pay estate tax and present proof of authority of heirs/executor.
- If corporate seller, present Secretary’s Certificate/Board Resolution and corporate TIN.
Encumbrances/Annotations: Mortgages, liens, adverse claims, lis pendens, or agrarian restrictions can block or complicate transfer.
Property Type:
- Agricultural: May need DAR clearance (transfer/conveyance) and, in some cases, land use conversion if use will change.
- Condominium: Check the Master Deed and condo corporation requirements (e.g., unpaid dues).
Zonal Value/Assessed Value: Taxes are based on the higher of the contract price, BIR zonal value, or assessor’s fair market value.

If any blocking issue exists, fix it first (e.g., release of mortgage, estate proceedings, lost title petition).

Part III — End-to-End Title Transfer Using Only a Notarized DOAS

Big picture: You will (A) pay national taxes with the BIR and secure the eCAR (electronic Certificate Authorizing Registration), (B) pay local transfer tax and secure tax clearances, (C) register with the Registry of Deeds, then (D) update the Assessor for new tax declarations. Sequence matters.

A. BIR: Taxes and the eCAR (One-Time Transactions)

Core forms & taxes (typical private sale of capital assets):

Capital Gains Tax (CGT): generally 6% of the higher of gross selling price or zonal/assessed value; seller is liable (but often shouldered by buyer by agreement). Deadline is short (customarily within 30 days from notarization); penalties apply if late.
Documentary Stamp Tax (DST): generally 1.5% of the same tax base; typically due within the month following the taxable event.
BIR Forms: Commonly 1706/1707 (depending on circumstances) for CGT and 2000OT for DST, filed under the ONETT (One-Time Transaction) process at the seller’s or property’s RDO (Revenue District Office), as applicable.

Standard documentary checklist (varies by RDO):

Notarized DOAS (with TINs of buyer and seller)
Original owner’s duplicate title (for verification) + photocopy
Latest Real Property Tax (RPT) receipts and tax clearance
Tax Declaration (land and improvements) + Certificate of No Improvement (if applicable)
Government-issued IDs; SPA and valid IDs if using an authorized representative
If married: Marriage Certificate; if estate: death certificate, extra-judicial settlement/court docs & estate TIN; if corporate: board approvals, SEC docs
Sketch/Vicinity map or location plan (some RDOs ask)
Proof of payment of CGT/DST (after assessment)

Output: eCAR (in buyer’s name), sometimes split between land and improvements. Guard the eCAR—RD will require it.

B. LGU: Transfer Tax and Local Clearances

Proceed to the City/Municipal Treasurer where the property is located.

Transfer Tax: typically up to 0.5% of the consideration or zonal/assessed value (provinces) and up to 0.75% (cities/HUCs). Pay within the LGU’s deadline (commonly 60 days from execution; varies).
Documents: eCAR, DOAS, title copy, tax declaration(s), IDs, and RPT clearance.
Output: Official receipt and Transfer Tax Certificate/Receipt.

C. Registry of Deeds: Registration Proper

Submit the full packet to the RD having jurisdiction over the property:

Required:
- Original notarized DOAS
- eCAR (BIR)
- Transfer Tax receipt/cert (LGU)
- Original owner’s duplicate TCT/CCT
- RPT tax clearance; Tax Declaration(s)
- Valid IDs, SPA/Board Resolutions as applicable
Process:
1. Primary Entry & Assessment of fees (registration fee depends on value).
2. Examination of documents and cancellation of the seller’s title.
3. Issuance of new TCT/CCT in the buyer’s name; release schedule varies by RD and workload.
Output:
- New Owner’s Duplicate Title (TCT/CCT) in your name.
- RD Certified True Copy (CTC) for records.

D. Assessor: New Tax Declaration(s)

Bring the new title to the City/Municipal Assessor to:

Cancel the old tax declaration(s) and issue new TD(s) in your name (land and improvements).
Ensure the RPT account is correctly updated for future billing.

Part IV — Subdivision After (or Alongside) Transfer

You may subdivide after the title is in your name, or in some cases contemporaneously with transfer (doing both can save a round trip to RD but adds complexity). Coordinate early with a licensed Geodetic Engineer (GE).

Step 1: Technical Survey & Plan Preparation

Hire a Geodetic Engineer to conduct a relocation/verification survey and prepare a Subdivision Plan with technical descriptions of the resulting lots.
The plan must be prepared using the latest geodetic standards and reference systems; it will include lot numbers, bearings, distances, areas, and easements (e.g., road lots).
For titled private lands, subdivision plans are usually verified/approved for registration purposes through LRA/RD channels; your GE knows the proper routing and numbering (e.g., LRC/LRA plan numbers).
If agricultural or with zoning constraints, consult the City/Municipal Planning & Development Office (CPDO/MPDO) and zoning office for compliance. Some LGUs require locational clearance before plan approval.

Step 2: Regulatory Clearances (as needed)

Agricultural land: Secure DAR clearance for transfer/subdivision; if converting to non-agricultural use, obtain a DAR Conversion Order.
Subdivision development (for sale to the public): If you are developing and selling multiple residential lots as a project, you’ll need permits from DHSUD (formerly HLURB): Location Clearance/Zoning, Development Permit, and License to Sell (project scale and nature determine the exact set).
Environmental/Right-of-Way: Observe mandatory easements (road/drainage/creek). Larger projects may trigger ECC (Environmental Compliance Certificate) requirements from EMB.

Step 3: Paying Taxes for Subdivision-Related Transfers (If Any)

If the subdivision is merely technical (same owner before and after), no sale occurs and no CGT/DST arises just for splitting the lots.
If you will convey the resulting lots to different persons (partition among heirs/co-owners, or sales), BIR/LGU taxes and eCARs will apply per deed/transaction.

Step 4: Registry of Deeds — Issuing Derivative Titles

Submit:
- Approved Subdivision Plan and technical descriptions
- Owner’s duplicate title (mother title)
- Clearances (DAR/DHSUD/zoning as applicable)
- Any relevant deeds (e.g., partition, sales), eCARs and transfer tax receipts if there are transfers
Output: RD cancels the mother title and issues separate TCTs for each subdivided lot (or issues a new mother title plus separate titles, depending on your instructions and documents).

Step 5: Assessor — New Tax Declarations Per Lot

After the RD releases the derivative titles, update the Assessor to issue a separate TD for each lot. Confirm lot areas and boundaries match the subdivision plan.

Part V — Special Scenarios & Solutions

1) You only have the notarized DOAS, but the seller will not release the owner’s duplicate title. You cannot register without it. Options include: (a) demand/specific performance against the seller; (b) if lost, petition for issuance of a new owner’s duplicate (RD/court, depending on circumstances); (c) if mortgaged, secure release of mortgage and retrieve the title from the mortgagee.

2) Old/unregistered deed (“lost years” risk). If the deed is old and the seller later sold again or creditors intervened, priority of registration can defeat you. Consider legal action and annotate adverse claim if still within allowable period, then pursue registration.

3) Improvements not declared. If a building exists but isn’t declared, BIR may require a Certificate of No Improvement or updated TD for improvements. Undeclared improvements can affect tax computations and clearances.

4) Heirs’ or spousal consent issues. Lack of spousal consent on conjugal/ACP properties can void/voidable the sale. If the seller is deceased, you must process estate settlement and pay estate tax before transferring to buyer(s).

5) Agricultural land and CARP restrictions. Transfers or subdivision below certain thresholds or without compliance may be disallowed; obtain DAR clearance early. Conversions from agricultural to residential/commercial use require DAR conversion orders and compliance with local zoning.

6) Condominium parking/annex lots. These follow condo rules; check the Master Deed and Condo Corp certifications. Unpaid dues can block the Certificate of Management needed for registration.

7) Right-of-Way and access. When subdividing, ensure legally compliant road lots and access easements; lenders and buyers typically require minimum road width standards under local subdivision rules.

Part VI — Deadlines, Penalties, and Practical Timelines

BIR taxes have short statutory deadlines; late filing triggers surcharges, interest, and penalties.
LGU transfer tax has its own deadline (often within 60 days of the deed).
RD processing time varies widely (days to weeks).
Subdivision surveying/approvals can take weeks to months, depending on the GE’s schedule, plan approval queues, and regulatory clearances. Sequence planning (e.g., doing survey while eCAR is processed) can shorten the overall critical path.

Part VII — Cost Checklist (Indicative Only)

BIR: CGT (~~6%), DST (~~1.5%), plus BIR documentary fees.
LGU: Transfer tax (typical caps noted above), certification fees.
RD: Registration fees (value-based), issuance/certification fees.
Survey/Technical: Geodetic Engineer professional fees, monuments, plan prints, plotting.
Regulatory (if applicable): DAR/DHSUD/zoning clearances, environmental permits.
Professional Services: Notary, representative’s SPA, legal counsel where needed.

(Always verify current rates and local practices; they change and differ by location.)

Part VIII — Good Practice Tips

Consolidate IDs and TINs early for all parties; ONETT will not proceed without TINs.
Match names across deed, IDs, title, and tax records to avoid BIR/RD discrepancies.
Pay RPT and secure tax clearances before BIR filing.
Photocopy everything; bring originals for verification.
Coordinate sequencing: While waiting for eCAR, have your GE start the survey (if you’re sure transfer issues are clean).
Check encumbrances on a CTC of title before you pay the balance.
Use SPAs for representatives that are specific, notarized, and if needed, consularized/apostilled if signed abroad.
Keep receipts and stamped copies—BIR/RD/LGU may ask for re-presentation later.
For agricultural land, consult DAR before you buy or subdivide.
If selling subdivided lots to the public, talk to DHSUD on permits and advertising rules.

Part IX — Minimal Document Pack (Quick Reference)

For transfer (typical sale):

Notarized DOAS with complete details (consideration in words and figures, TINs, civil status)
Owner’s duplicate TCT/CCT (original)
Latest RPT receipt and RPT tax clearance
Current Tax Declarations (land & improvements) + CNI/Certificate of No Improvement if needed
Valid IDs of parties, SPA/Board Resolutions as applicable
BIR eCAR, DST and CGT proof of payment
LGU Transfer Tax receipt/cert

For subdivision:

Geodetic Engineer contract and Subdivision Plan with technical descriptions
Zoning/locational clearance (if required), DAR clearances for agricultural land
For projects: DHSUD permits (Development Permit, License to Sell)
Mother title (owner’s duplicate), deeds for partition/sale (if applicable), eCARs and transfer tax receipts for any conveyances

Part X — Common Mistakes to Avoid

Filing BIR taxes late and incurring penalties.
Proceeding without the owner’s duplicate title.
Ignoring spousal consent or estate requirements.
Overlooking DAR/DHSUD obligations when property is agricultural or the plan is a subdivision for sale.
Subdividing into landlocked or non-compliant lots without required road access/easements.
Mismatched names/IDs or missing TINs, causing ONETT delays.
Failure to update the Assessor after getting new titles.

Final Word

A notarized deed is a strong start—but registration (and, where applicable, proper subdivision approval) is what secures your rights and enables financing, resale, or development. Map the sequence—BIR → LGU → RD → Assessor—and, for subdivision, add GE survey/plan and any DAR/DHSUD/zoning clearances. Where red flags exist (lost title, estate, encumbrances, agricultural restrictions), address them before paying taxes or proceeding to RD. For complex cases, consult a real estate lawyer and a licensed geodetic engineer early.