A practical legal article for house-and-lot and condominium purchases (developer-to-buyer transfers), with procedures, taxes, documents, pitfalls, and special cases.

Legal note (important): This article is for general information in the Philippine context. Property transfers can vary by city/municipality, Registry of Deeds, and BIR Revenue District Office (RDO) practice, and the tax treatment can change depending on facts (e.g., whether the property is an “ordinary asset” of a developer). For transactions with large values or unusual issues (mortgage, title defects, corporate buyer, foreign buyer, deceased party), consult a Philippine lawyer and a tax professional.

1) What “title transfer” means in a developer sale

In a typical Philippine developer transaction, the buyer signs a Reservation Agreement and then a Contract to Sell (CTS) (or similar), pays the price (cash, in-house, or bank financing), and upon full payment and compliance, the developer executes a Deed of Absolute Sale (DOAS) (or a deed appropriate to the structure). After taxes are paid and the deed is registered, the government issues the buyer’s new title:

TCT (Transfer Certificate of Title) – for land (e.g., subdivision lot or house-and-lot with land title).
CCT (Condominium Certificate of Title) – for condominium units (with an undivided interest in the land/common areas).

Key point: A signed CTS does not transfer ownership by itself. Ownership of registered land generally transfers upon registration of the deed and issuance of the new title in the buyer’s name (subject to nuances in case law and transaction structure). In practice, banks, developers, and government offices treat the registered title as the definitive proof of ownership.

2) The main laws and government offices involved

Core legal framework (high-level)

Property Registration Decree (PD 1529) – governs registration of land and dealings with registered titles (TCTs/CCTs).
Civil Code of the Philippines – general law on obligations, contracts, and sale.
Subdivision and Condominium Buyers’ Protective Decree (PD 957) – regulates developers, license to sell, buyer protections, delivery obligations, etc.
Condominium Act (RA 4726) – condominium concept, CCTs, condominium corporation, common areas.
National Internal Revenue Code (NIRC), as amended – taxes on sale/transfer (DST, withholding tax, VAT rules, etc.).
Local Government Code (RA 7160) – local transfer tax, real property tax (RPT) administration through LGUs.
Notarial rules and practice – deeds must be notarized to be registrable.

Offices you will deal with

Developer (and often its “title transfer” team or accredited liaison)
BIR (Bureau of Internal Revenue) – accepts tax filings/payments and issues the eCAR/CAR
LGU Treasurer’s Office – collects Transfer Tax (and sometimes issues clearances)
Registry of Deeds (RD) – registers the deed and issues the new TCT/CCT
City/Municipal Assessor’s Office – updates Tax Declaration (for RPT billing and property records)
Homeowners’ Association / Condominium Corporation – turnover, dues, clearances (often required by developers for processing)

3) Two very different realities: (A) developer already has individual titles vs (B) buyer is still under a mother title

A. The “cleanest” scenario: individual title already exists

This is common when:

a condo project is already registered and CCTs are available, or
a subdivision has completed titling and individual TCTs for lots are ready.

In this scenario, title transfer is primarily a tax + registration workflow:

sign/notarize DOAS → 2) pay taxes and secure eCAR → 3) pay LGU transfer tax → 4) register at RD → 5) update tax declaration.

B. The common delay scenario: still under a “mother title”

In many pre-selling projects, the land is still covered by a mother title, and unit/lot titles are not yet issued. Before you can have a buyer’s TCT/CCT, the developer must complete prerequisite steps such as:

subdivision plan approval and title segregation for lots, or
condominium registration documents (master deed / enabling documents) and issuance of CCTs.

Practical effect: Even if the buyer is fully paid, the buyer may wait for the developer’s internal and regulatory titling process before transfer can be completed. PD 957 and contract terms matter here.

4) The standard step-by-step process (developer → buyer)

Step 1: Pre-transfer due diligence (what the buyer should verify)

Even when buying from a reputable developer, verify the basics:

Project authority

Developer’s License to Sell (LTS) under PD 957 (or appropriate authority).
Project details (phase, block/lot, unit number).

Title status

Copy of the developer’s title (mother title or individual title) and any encumbrances (mortgage, liens, annotations).
For condos: whether CCTs exist and whether the unit is clearly identifiable.

Tax and compliance

Real property taxes are updated (at least to the latest quarter/year).
Developer can deliver required clearances once ready.

Contract readiness

The CTS terms on: when DOAS will be executed, who pays transfer costs, timelines, penalties, handling of bank takeout, etc.

Tip: Many developers charge a “title transfer fee” or “documentation fee” that bundles liaison work and some government charges. Ask for a written breakdown of what’s included vs excluded.

Step 2: Confirm that you have reached the “deed execution” stage

Typically, the developer will only execute the DOAS when:

the buyer is fully paid (or the bank has released payment to the developer), and
the buyer has submitted complete documentary requirements, and
the unit/lot is eligible for transfer (titles available or can be segregated).

Common developer requirements (buyer side):

Government-issued IDs, TIN, proof of billing, civil status documents (marriage certificate if married; SPA if representative)
For corporate buyer: SEC documents, board resolution/secretary’s certificate authorizing signatory
For buyers abroad: consularized/apostilled SPA and IDs, depending on circumstances

Step 3: Prepare and sign the Deed (and related instruments)

A. Deed of Absolute Sale (DOAS) This is the main instrument transferring ownership. For condos, the deed refers to the unit and the appurtenant undivided interest.

B. Other common instruments

Deed of Assignment (if the original buyer assigns rights to a new buyer before DOAS)
Special Power of Attorney (SPA) (if someone signs for a party)
Secretary’s Certificate / Board Resolution (if a corporation is a party)
Release of Mortgage / Cancellation of Mortgage annotation (if the property is mortgaged and must be cleared or assumed)

Notarization matters: A deed must be properly notarized to be registrable. Errors in names, marital status, IDs, and property description are among the top reasons for rejection or rework.

Step 4: Determine the correct tax treatment (this is critical for developer sales)

The tax treatment depends heavily on whether the property is a capital asset or an ordinary asset in the hands of the seller, and whether VAT applies. For developers selling inventory, the property is often treated as an ordinary asset (because selling real estate is part of business).

Common taxes/charges in Philippine real property transfers

Documentary Stamp Tax (DST) – imposed on the deed/document.
Income tax-related transfer tax at BIR
- For capital assets: commonly the 6% capital gains tax regime is used in many private sales of land/buildings that are capital assets.
- For ordinary assets: typically involves creditable withholding tax (CWT) and possibly VAT (or percentage tax in limited cases), depending on facts and current thresholds/exemptions.
Local Transfer Tax – paid to the LGU Treasurer (rate depends on LGU; commonly up to 0.5% (province) or higher in Metro Manila cities, but this varies by ordinance).
Registration fees – paid to the Registry of Deeds (schedule-based).
Notarial fees, liaison fees, certifications, etc.

Why this matters: If the wrong BIR forms/taxes are filed, the BIR may not issue the eCAR, and the RD will not transfer the title.

Step 5: File and pay taxes with the BIR, then secure the eCAR/CAR

To register a sale, you generally need the BIR’s Certificate Authorizing Registration—now often issued as an eCAR.

Typical BIR requirements (varies by RDO and scenario):

Notarized DOAS (and any assignment deed, if applicable)
Copy of the title (TCT/CCT) and the owner’s duplicate for RD submission later
Valid IDs/TINs of parties; civil status documents
Tax Declaration and updated Real Property Tax (RPT) receipts / tax clearance (common)
For corporations: SEC registration, authority to sign, etc.
Other supporting documents depending on mortgage, project type, or discrepancies

Common timing rules (practical):

Tax returns related to the transfer are usually filed soon after notarization, and BIR processing can take time. Always follow the deadlines stated on the applicable BIR forms and current BIR rules.

Output of this step: eCAR/CAR + stamped/validated returns and official receipts.

Step 6: Pay the LGU Transfer Tax (and secure local clearances)

After (or sometimes parallel with) BIR processing, the LGU Treasurer collects Transfer Tax. Requirements often include:

DOAS
eCAR/CAR (some LGUs require it first; others accept proof of BIR filing)
Title copy, tax declaration, IDs
Official receipts

Many LGUs also issue a Tax Clearance or related certification used for RD registration.

Step 7: Register the sale with the Registry of Deeds (RD) and obtain the new title

This is the “title transfer” moment in practice.

Submit to the RD (requirements vary, but commonly include):

Notarized DOAS
Owner’s duplicate title (TCT/CCT)
BIR eCAR/CAR and proof of tax payment
LGU Transfer Tax receipt
RD registration forms, IDs, and other supporting documents
If needed: HOA/condo corp clearances (sometimes developer requires these earlier)

What the RD does:

Cancels the old title in the seller’s name
Issues a new TCT/CCT in the buyer’s name
Annotates relevant encumbrances (e.g., mortgage to buyer’s bank, if financed)

Step 8: Update records at the Assessor’s Office (Tax Declaration transfer)

After you get the new title:

Transfer the Tax Declaration to the buyer’s name at the Assessor’s Office
The LGU will then bill RPT under the buyer’s name going forward

For condos, tax declaration handling varies by LGU; some reflect unit-level declarations, others have specific requirements.

5) Who pays what? (common allocations in developer transactions)

There is no single rule—what governs is:

the contract, and
industry practice, and
any developer policy disclosed to buyers.

Common patterns

Buyer pays: DST, transfer tax, registration fees, notarial costs, liaison/documentation fee, issuance fees, certified true copies, etc.
Developer pays: taxes that are legally imposed on the seller (but developers may pass economic burden through pricing/fees).
For VAT/CWT/other business taxes: often handled by developer internally, but paperwork affects the buyer’s ability to get title.

Best practice: Ask the developer for a written itemized computation and a process map: “what you will file/pay,” “what I will file/pay,” and “what documents you will give me at each step.”

6) Typical documentary checklists

Buyer (individual)

Valid government IDs (often 2), TIN
Proof of billing
Birth certificate (sometimes), marriage certificate if married
If signing via representative: SPA + IDs

Buyer (corporation)

SEC Certificate of Incorporation and latest General Information Sheet (GIS) (often requested)
Board Resolution/Secretary’s Certificate authorizing purchase and signatories
IDs of authorized signatories; TIN

Developer/seller side (conceptual)

Title (mother/individual), technical descriptions
Authority to sell; LTS/project documents (as applicable)
Corporate signatory authority (board resolution/secretary certificate)
Clearances and tax proofs as required for CAR and RD

7) Special situations you must understand

A) Bank financing (“takeout”) and mortgage annotation

If the buyer finances through a bank:

The bank typically requires that the title be transferred to the buyer and mortgaged to the bank.
The RD may issue the buyer’s title with a mortgage annotation in favor of the bank.
The sequence depends on the bank/developer workflow and document readiness.

Watch-outs:

Delays happen when the developer’s title is still under a mother title or mortgaged, or when release documentation is incomplete.

B) Assignment / “pasalo” before deed execution

If the original buyer assigns rights before DOAS:

A Deed of Assignment is executed (often with developer consent per CTS).
Taxes may apply to the assignment depending on structure.
Ultimately, the developer may execute DOAS directly to the final buyer if properly documented.

Watch-outs: Informal “pasalo” arrangements can create double-selling risk, incomplete chains of documentation, or refusal by the developer to recognize the assignee.

C) Property still mortgaged under the developer (blanket mortgage)

Developers often have project financing with a bank; titles may have a mortgage annotation. Transfer can proceed if:

the bank issues a release (partial release/individual release) for the specific lot/unit, or
the mortgage is otherwise handled as part of the takeout.

D) Errors in names, civil status, or technical description

Common killers of title transfer:

Different spelling across IDs vs deed vs CTS
Wrong marital status or spouse name issues
Incorrect unit/lot identifiers or area figures
Missing middle name or suffix inconsistencies

Fix: Correct via deed correction, affidavit of discrepancy, re-notarization, or in severe cases judicial correction—depending on the nature of the error.

E) Lost owner’s duplicate title (developer side or buyer side)

If the owner’s duplicate title is lost before registration, replacement usually requires a judicial process (petition in court) and publication requirements—this can significantly delay transfer.

F) Buyer is a foreign national

General rule of thumb:

Foreigners generally cannot own land, but can own condominium units subject to foreign ownership limits of the condominium project (and other rules).
Foreigners may use long-term leases for land, or structures through allowable arrangements (seek counsel).

Because this is high-stakes and fact-specific, foreign buyers should obtain legal advice before signing.

G) Death of a party (buyer or seller signatory)

If the buyer dies before transfer:

Estate settlement issues arise; heirs may need to settle the estate and pay estate taxes before the title can be transferred, depending on timing and structure.

If a corporate signatory dies or is replaced:

Updated corporate authority documents are required.

8) Developer obligations and buyer remedies (Philippine consumer-protection angle)

Because this topic involves developers, PD 957 is central. Among other things, it regulates:

licensing to sell
protection against certain abusive practices
developer responsibilities around project delivery and documentation

If a developer unreasonably delays deed execution or title transfer after you’ve complied (e.g., fully paid, completed documentary requirements), potential avenues include:

escalating through the developer’s formal process and written demands, and
filing a complaint with the appropriate housing regulator/tribunal channels under current administrative structures (these changed over time; many functions formerly associated with HLURB moved under DHSUD and related bodies).

Practical advice: Keep everything in writing—receipts, official statements of account, transmittal letters, and a dated record of submissions.

9) Practical timeline (what is realistic)

Actual duration varies widely. Common drivers of time:

whether individual titles already exist
BIR eCAR processing time at the RDO
LGU clearance time
RD processing backlog
mortgage releases and bank coordination
corrections due to document inconsistencies

A “simple” scenario (individual title available, clean documents) may move in weeks to a few months. Projects requiring segregation/issuance of individual titles can take significantly longer.

10) A buyer’s “no-regrets” checklist (to avoid expensive mistakes)

Get the exact property identifiers (project, phase, block/lot or unit, parking, area, technical description).
Match names exactly across CTS, IDs, and the deed—fix discrepancies early.
Clarify who files and pays what (BIR taxes, DST, transfer tax, RD fees, liaison).
Ask if titles are already available (TCT/CCT) and whether the property is still under a mother title.
If financed, align developer + bank on the workflow (release docs, mortgage annotation, pay-out).
Demand a written schedule and document checklist from the developer’s titling department.
Keep proof of submission (receiving copies, emails, courier receipts).
After new title issuance, transfer the tax declaration—many buyers forget this and run into RPT billing issues later.

11) Common questions (quick, practical answers)

Do I own the property once I’m fully paid? You may have contractual rights and equitable interests, but for registered land the practical and formal proof of ownership is the title in your name, which comes after registration. Aim to complete deed + registration.

Can I process transfer myself instead of the developer? Sometimes yes, but many developers require their own processing (especially while the title is still with them, or when project-level documentation is involved). If the title is already segregated and the developer is cooperative, the buyer can sometimes do parts of the process—but expect coordination issues.

What is the single most important document for title transfer? The BIR eCAR/CAR is often the gatekeeper. Without it, the RD generally will not transfer the title.

Why are developer transfers “different” from private sales? Because developers often sell real property as part of business, which can change the tax regime (ordinary asset/VAT/CWT issues), and because projects can still be in the process of segregation/condominium registration.

12) Suggested structure of documents (what to look for in the DOAS)

At a minimum, ensure the deed clearly states:

complete names, citizenship, civil status, addresses, TINs
seller’s authority (especially if corporate)
full property description (title number, location, area, technical description; for condos: unit, floor, parking, and undivided interest)
consideration (price) and acknowledgment of payment terms
warranties/undertakings (e.g., free from liens except those disclosed; or subject to specified annotations)
signature blocks with proper notarization details

13) Conclusion

Transferring title from a developer to a buyer in the Philippines is a multi-agency legal and tax process. The clean workflow is:

Execute notarized deed → BIR taxes & eCAR → LGU transfer tax → Registry of Deeds registration & issuance of new TCT/CCT → Assessor’s Office tax declaration transfer.

Most real-world problems arise from (1) title readiness (mother title vs individual title), (2) tax classification and paperwork, and (3) document inconsistencies. If you treat the process as a compliance project—with checklists, written records, and early discrepancy fixes—you dramatically reduce delays and surprises.

If you want, paste (a) whether this is condo or house-and-lot, (b) whether it’s fully paid and with/without bank loan, and (c) whether the developer says individual titles are already available—and I’ll give you a precise, step-by-step action plan and a tailored document checklist for that scenario.