Signing a Deed of Absolute Sale (or Deed of Sale) is an important milestone, but in Philippine land transactions it is rarely the “finish line.” Ownership is not fully secured until the sale is properly documented, taxes are settled, and the title is transferred and registered in the buyer’s name. This article walks through what typically happens after the deed is signed, what each office requires, common issues, timelines in practice, and protective steps for both buyer and seller.

1) Understand What the Deed Does—and Does Not—Do

A. The deed is evidence of the contract

The deed proves that the parties agreed to sell and buy the property under specified terms. It is the key document used for taxation and for transferring the title.

B. Registration is what protects the buyer against third parties

Even if the deed is valid between buyer and seller, a buyer who fails to register risks losing priority to other claimants (for example, a later buyer who registers first, or a creditor who annotates a lien first). The practical rule in Philippine conveyancing is: pay the required taxes, then register and transfer the title as soon as possible.

C. Possession is separate from ownership

The parties may agree that the buyer takes possession immediately, upon full payment, or on a later date. Possession should be documented (often through a turnover/acceptance certificate) to avoid disputes over improvements, rentals, or responsibility for real property tax.

2) Confirm the Deal Structure You Actually Signed

Before running to government offices, confirm what you signed and what conditions remain:

Deed of Absolute Sale: Usually indicates sale is complete (often full payment acknowledged).
Deed of Conditional Sale: Title transfer may depend on conditions (e.g., full payment, bank approval).
Contract to Sell: Seller retains ownership until buyer completes payment; title transfer comes later.
Deed with assumption of mortgage / encumbrances: Additional bank requirements will apply.

Why this matters: the government offices will ask for proof of the transaction and will assess taxes based on the deed and attachments; banks and registries will scrutinize whether the seller had authority to sell and whether the property is clean.

3) Immediate “Post-Signing” Checklist (Do This Right Away)

A. Secure originals and certified copies

At minimum, the buyer should have:

Notarized original deed (or at least a notarized duplicate original)
Photocopies of all parties’ valid IDs and evidence of authority (SPA/board resolution, if applicable)
Latest tax declaration and official receipts for real property tax
Certified true copy of the title (or at least a clear owner’s duplicate title for later transfer)
Any subdivision plan, lot plan, or technical description documents (if relevant)

B. Verify the property’s legal status (again, even after signing)

Practical reason: even if you signed, you still need to ensure there’s no fatal defect before spending money on taxes and transfer.

Check:

Is the title authentic and clean (no adverse claims, lis pendens, levy, mortgage not agreed upon)?
Are there multiple owners, heirs, or spouses whose consent is required?
Is the seller’s name exactly consistent across the title, IDs, and deed?
Is there a mismatch in lot area, technical description, or boundaries?

C. Execute/collect supporting documents early

Depending on the situation, you may need:

Special Power of Attorney if someone signed for a party
Secretary’s Certificate / Board Resolution if seller/buyer is a corporation
Certificate of No Improvement or proof of improvements (contextual)
Marital consent / spouse signature, if applicable
Extrajudicial settlement documents if the seller acquired by inheritance and transfer wasn’t completed properly

4) Pay the Correct Taxes and Secure Tax Clearances

In most ordinary transfers of land between private parties, the key taxes/fees are:

A. Capital Gains Tax (CGT) or Creditable Withholding Tax (CWT)

Which one applies depends primarily on whether the seller is engaged in the real estate business and the nature of the asset. In many typical private sales of land classified as a capital asset (common for individual sellers not in the real estate business), CGT is the one most people encounter. In other situations—especially when the seller is considered to be “engaged in trade or business” of real property or the property is treated differently—CWT may apply.

Why this matters: paying the wrong tax type can delay the issuance of the tax clearance needed for transfer.

What you’re aiming to obtain: a tax clearance and/or certificates authorizing registration used for transfer.

B. Documentary Stamp Tax (DST)

DST is generally required for deeds of sale and is a standard part of the transfer package.

C. Local Transfer Tax

Payable at the city/municipal treasurer’s office (LGU where the property is located). This is separate from national taxes.

D. Real Property Tax (RPT) clearance / tax clearance

Most registries and assessors require proof that RPT is updated, often including:

Latest tax receipts
A tax clearance showing no delinquency

E. Practical timing

There are statutory timelines in general practice for tax filing/payment after notarization, and late filings can trigger penalties (surcharges/interest/compromise). Treat the period after notarization as time-sensitive.

Tip: Use the notarization date as your anchor. Many delays happen because parties wait “a few months” and then discover penalties or additional requirements.

5) Obtain the Certificate Authorizing Registration (CAR) or Equivalent Clearance

For most transfers, you’ll need the BIR-issued clearance that allows the Registry of Deeds to transfer the title and cancel the old one. The CAR (or its functional equivalent, depending on the transaction and system used in the locality) is typically issued after:

Correct tax type is determined (CGT or CWT)
DST is paid
All documentary requirements are accepted
The BIR completes evaluation

Common reasons for delay:

Discrepancies in names, TINs, or civil status
Missing authority documents (SPAs, corporate certificates)
Unpaid/uncleared RPT
Inconsistent or incomplete technical descriptions
Sale price and zonal/fair market value issues requiring clarifications

6) Register the Deed and Transfer the Title at the Registry of Deeds

Once you have the required clearances and receipts:

A. Submit for registration

The Registry of Deeds (RD) will require a bundle typically including:

Notarized deed of sale
Tax clearances and proof of payment (national and local taxes)
Owner’s duplicate title (for cancellation and issuance of new title)
IDs/authority documents
Other locality-specific requirements

B. Issuance of new title

The RD will cancel the seller’s title and issue a new title in the buyer’s name.

C. Annotation of encumbrances

If there is a mortgage, easement, right-of-way, or other annotation that remains, it will carry over (or be annotated appropriately). If you expected the title to be “clean,” ensure releases/cancellations are processed before or alongside transfer.

7) Update the Tax Declaration at the Assessor’s Office

Title transfer is not the end. You also need the property to be declared under the buyer’s name for local taxation purposes.

A. Apply for new tax declaration (TD)

At the city/municipal assessor’s office, submit:

New title (or proof of title transfer)
Deed of sale
Tax receipts/clearances
Other assessor requirements (varies by LGU)

B. Why TD matters

Future RPT billing and assessment will reflect the buyer
Needed for building permits, loan applications, and future sales

8) Turnover and Possession: Document the Handover Properly

Even for vacant land, turnover should be documented to avoid later disputes.

Best practice documents:

Turnover/Acceptance Certificate
Boundary/possession acknowledgment (especially if there are informal occupants or boundary markers)
Inventory of improvements (trees, fences, structures)
Agreement on who pays what (RPT prorations, association dues if in a subdivision, caretaker arrangements)

If occupants exist (tenants, informal settlers, caretakers), address it explicitly in writing. A “vacant lot” in the deed does not magically remove occupants.

9) Special Situations That Change the Post-Signing Steps

A. If the property is inherited (estate issues)

If the seller’s ownership trace involves inheritance and some heirs were not properly settled out, you may face:

Requirement for estate settlement documents
Issues on authority to sell
Potential challenges from omitted heirs

This is one of the most common roots of future litigation. If there is any whiff of an “heirs of…” situation, treat it as high risk and ensure the chain is properly cleaned.

B. If the seller is married (or property is conjugal/community)

Spousal consent/signature issues can invalidate or complicate transfer. If a spouse should have signed but did not, you can face refusal at the RD or later challenges.

C. If the land is part of a subdivision, or needs technical correction

Transactions may require:

Lot plan approval
Technical description verification
Correction of typographical errors or boundary disputes

D. If it’s agricultural land or subject to land reform concerns

Agricultural classification and land reform rules can add layers: clearances, restrictions, or eligibility requirements. These cases require extra due diligence because transfer may be restricted or require approvals.

E. If the land is under mortgage

You need coordination with the bank for:

Release of mortgage (if being paid off)
Assumption procedures (if buyer assumes)
Bank’s title handling requirements (many banks hold the owner’s duplicate title)

F. If the buyer is financing through a bank

Expect additional steps:

Bank’s requirements for clean title and registration
Registration of real estate mortgage in favor of the bank after transfer
Insurance, appraisals, and loan documentation

10) Who Usually Pays What (and Why It Matters)

Philippine practice varies widely by negotiation. The deed should specify allocation. In many transactions:

Seller often shoulders CGT (if applicable) and sometimes part of documentation
Buyer often shoulders DST, transfer tax, registration fees, and processing

But this is not a legal fixed rule for all cases; it’s contract-driven. The critical point is to write the allocation clearly. If it’s silent, disputes and delays are common because each side expects the other to pay.

11) Common Pitfalls After Signing—and How to Avoid Them

Pitfall 1: Not transferring title “because we already signed”

Fix: treat registration as mandatory, not optional. Until title is in the buyer’s name, risk remains.

Pitfall 2: Deed errors (names, TINs, marital status, property details)

Fix: verify details immediately and execute a corrective document if needed before paying taxes or filing.

Pitfall 3: Losing the owner’s duplicate title or relying on photocopies

Fix: secure the owner’s duplicate title and keep it safe. RD processing typically needs the original owner’s duplicate.

Pitfall 4: Unreleased encumbrances

Fix: check annotations; obtain releases/cancellations and register them.

Pitfall 5: Issues with authority (SPA, corporate authority)

Fix: ensure authority documents are valid, specific, and properly notarized/consularized if executed abroad.

Pitfall 6: RPT delinquency discovered late

Fix: require updated RPT receipts and tax clearance as a condition of closing.

Pitfall 7: Boundary/area mismatches

Fix: verify technical description and consider a relocation survey if boundaries are uncertain.

12) Practical “Order of Operations” Checklist

A typical sequence (subject to special cases) looks like this:

Collect documents: notarized deed, IDs, TINs, title, tax declaration, RPT receipts, authority docs
Verify title and encumbrances: certified true copy / updated status
Settle RPT delinquencies and secure local tax clearance if needed
File and pay national taxes (CGT/CWT as applicable + DST)
Obtain CAR / transfer clearance
Pay local transfer tax
Register deed and transfer title at Registry of Deeds
Obtain new title (buyer’s name)
Update tax declaration at assessor’s office
Document turnover and possession; update utilities/association records if relevant

13) Protective Clauses and Documents (If You Haven’t Done Them Yet)

If the deed is already signed but you can still supplement documents (or if you are doing another transaction in the future), these are protective:

Acknowledgment of full payment / receipt (if not already in the deed)
Undertaking to process transfer with timelines and cooperation obligations
Escrow arrangement (e.g., hold part of payment until CAR/title transfer)
Warranty against liens and adverse claims + seller obligation to clear
Possession/turnover certificate
Indemnity clause for hidden claims (e.g., boundary disputes, unpaid dues)

14) When to Get Legal Help Immediately

Consider getting counsel (or at least a thorough legal review) if any of these apply:

Seller acquired property by inheritance and not all heirs are clearly accounted for
Title has annotations you don’t fully understand
Land is agricultural or potentially subject to land reform restrictions
Sale involves a corporation, an estate, or signatories abroad
There is any discrepancy in area/technical description
There are occupants, informal settlers, or boundary disputes
You are buying from someone who is not the titled owner (e.g., “rights” seller)

15) Quick FAQs

Is notarization enough?

Notarization makes the deed a public document and is crucial for filing taxes and registration, but title transfer requires registration and issuance of a new title.

Can I pay taxes and transfer title even if the seller won’t cooperate?

Some steps require the seller’s documents and cooperation. If the seller refuses to hand over the owner’s duplicate title or required IDs, transfer can stall and may require legal action depending on circumstances.

What if we signed a deed but didn’t pay yet?

If the deed acknowledges full payment when none occurred, that creates risk for both parties and may conflict with the true agreement. If payment is incomplete, parties often use a contract-to-sell or a conditional arrangement to match reality.

Do I need to update the tax declaration if I already have the title?

Yes. Title and tax declaration serve different functions. Updating the TD helps ensure correct RPT billing and reduces administrative issues later.

Conclusion

After signing a Deed of Sale for land in the Philippines, the buyer’s real work is to complete the tax compliance, secure the BIR clearance, register the transfer with the Registry of Deeds, obtain a new title, and update the tax declaration—while documenting possession and clearing any hidden risks. The most important practical theme is speed and completeness: the longer the title remains in the seller’s name after signing, the higher the risk of disputes, penalties, and complications.

If you want, paste the kind of deed you signed (absolute, conditional, contract-to-sell) and whether the seller is an individual or corporation, and I’ll tailor a step-by-step checklist and document bundle for your exact situation.