A practical legal article for buyers and sellers (Philippine setting)

Transferring a land title after signing a Deed of Absolute Sale (DOAS) is not automatic. In Philippine practice, ownership may be considered transferred between the parties upon a valid sale, but the buyer’s protection against third parties—and the clean paper trail needed for future sales, loans, and inheritance—comes from completing the government transfer process: paying the correct taxes, registering the deed, issuing a new title, and updating tax records.

This article walks through the end-to-end process, explains the documents and fees, and flags common issues that delay transfers.

1) Know the key offices you’ll deal with

Notary Public – notarizes the DOAS (and other affidavits if needed).
BIR (Bureau of Internal Revenue) – assesses and collects national taxes (e.g., Capital Gains Tax, Documentary Stamp Tax) and issues the eCAR (electronic Certificate Authorizing Registration) required for registration.
LGU (Local Government Unit) – City/Municipal Treasurer collects Transfer Tax; City/Municipal Assessor updates the Tax Declaration.
Registry of Deeds (RD) – registers the deed, cancels the old title, and issues the new TCT (Transfer Certificate of Title) or CCT (Condominium Certificate of Title) in the buyer’s name.
DENR/LRA/Land Registration-related offices (as needed) – for technical matters like surveys, lot split/consolidation, or title issues.

2) Before you file anything: confirm what type of sale you have (it affects taxes)

Philippine tax treatment differs depending on whether the property is considered a capital asset or an ordinary asset, and whether the seller is an individual or a corporation.

Common case (individual seller; land is a capital asset): subject to 6% Capital Gains Tax (CGT) on the higher of the selling price, zonal value, or assessed value (as applicable), plus Documentary Stamp Tax (DST).
If the property is an ordinary asset (often in the case of real estate dealers/developers or properties used in business): the sale may be subject to income tax and possibly VAT, and may involve creditable withholding tax rules.

Because the BIR requirements and computations can differ in these less common cases, many transfers get delayed due to wrong forms or wrong tax type. If you’re not sure, treat this as a “verify early” item.

3) Step-by-step process (the standard workflow)

Step 1 — Execute and notarize the Deed of Absolute Sale

Output you need: the notarized DOAS (multiple originals are often useful).

Practical tips

Ensure names, civil status, nationality, addresses, and IDs match the title and government IDs.
The property description in the DOAS must match the title’s technical description (and the correct TCT/CCT number).
If married, confirm if spouse consent/signature is required (conjugal/community property rules can matter).
If a representative signs, you need a Special Power of Attorney (SPA) that is properly notarized/consularized/apostilled as applicable.

Step 2 — Prepare the core documentary requirements

While exact checklists can vary by BIR office and RD, the following are widely required:

Typical BIR/RD/LGU documents

Notarized DOAS
Owner’s duplicate copy of the TCT/CCT (original title copy held by owner)
Tax Declaration (land and improvements/building, if any)
Latest Real Property Tax (RPT) official receipts / tax clearance (depending on LGU)
Valid IDs of buyer and seller (and TINs)
Marriage certificate (if relevant), and spouse IDs/consent documents where required
If inherited/estate property: extrajudicial settlement/judicial order, estate tax documents, etc. (see special cases below)
If corporation is involved: Secretary’s Certificate/Board Resolution authorizing sale; SEC documents as required; authorized signatory IDs
If the property has improvements: building-related documents may be requested for tax declaration updates

If the title is encumbered (mortgage/annotation):

You may need a Release of Mortgage and its registration (or bank documents) if you want a clean title.

Step 3 — Pay BIR taxes and secure the eCAR

This is the centerpiece of the process. The RD generally will not register the DOAS without the BIR’s eCAR.

Common national taxes on a sale

Capital Gains Tax (CGT) – commonly 6% for sales of real property classified as capital asset.
Documentary Stamp Tax (DST) – imposed on documents like deeds of sale.

Usual filing/payment timelines (common practice)

CGT is commonly filed/paid within 30 days from notarization of the DOAS.
DST is commonly filed/paid within a short period after month-end of notarization (practice varies depending on interpretation and BIR processing). Because late payment can trigger penalties, this is one of the first things parties handle immediately after notarization.

BIR output

eCAR (electronic Certificate Authorizing Registration)
Stamped/validated tax returns/payment confirmations These will be submitted to the RD during registration.

Practical tips

BIR valuation uses the higher between contract price and government valuation benchmarks (zonal/assessed), so “undervaluing” on the deed typically does not reduce tax and may create problems.
Errors in names, TINs, property description, or title number can force reprocessing.

Step 4 — Pay the LGU Transfer Tax

After (or sometimes parallel with) BIR processing, you pay Transfer Tax to the City/Municipal Treasurer where the property is located.

Typical rate cap (Local Government Code framework)

Provinces often cap at up to 0.5% of the higher of selling price or fair market value (as defined by LGU rules).
Cities/Metro Manila commonly apply up to 0.75%.

Common timing

Many LGUs require payment within a set period (often within 60 days from notarization or date of transfer). Late payment may result in surcharges/interest.

LGU output

Official Receipt for Transfer Tax
Sometimes a Tax Clearance or certification needed by the RD/Assessor

Step 5 — Register the Deed of Sale with the Registry of Deeds (RD)

Once you have:

Notarized DOAS
BIR eCAR (and proof of tax payments)
Transfer Tax receipt
Other supporting documents

…you proceed to the Registry of Deeds that has jurisdiction over the land.

What happens at RD

The RD records/annotates the deed
The seller’s title is cancelled
A new TCT/CCT is issued in the buyer’s name

Fees at RD

You will pay registration fees, which are typically based on value (plus fixed fees). Some RDs require additional costs for certifications, annotations, and issuance.

Practical tip: If the title is lost or the owner’s duplicate cannot be produced, you cannot complete a normal transfer—you’ll need a court process for reissuance (see special cases).

Step 6 — Update the Tax Declaration at the City/Municipal Assessor’s Office

A new title is not the end. You must update local tax records so RPT bills are issued properly.

You file with the Assessor’s Office for issuance of a new Tax Declaration in the buyer’s name.

Typical Assessor requirements

New TCT/CCT (certified true copy and/or photocopy)
DOAS
Transfer Tax receipt
IDs
Other local forms

Output

Updated Tax Declaration (and sometimes updated assessment of land/building)

Step 7 — Update the Treasurer / RPT billing and keep records

Bring the updated Tax Declaration to the Treasurer’s Office so the buyer becomes the recognized taxpayer for Real Property Tax (RPT) billing and payments.

Keep a complete “transfer folder”:

New title (owner’s duplicate)
DOAS
eCAR
Tax receipts (CGT/DST, Transfer Tax)
Updated Tax Declaration
RPT receipts and clearances

This “folder” saves you from major headaches during resale, bank loan, or estate settlement.

4) Who pays what (typical allocations vs. what the law requires)

Legally, taxes are imposed on specific parties depending on the tax type, but contract practice often allocates costs by agreement.

Very common market practice (but negotiable):

Seller pays CGT (if applicable)
Buyer pays DST, Transfer Tax, RD fees, and costs for new tax declaration
Parties split notarial/processing costs in various ways

Important: Whatever you agree on, put it in writing (often in the DOAS or a separate agreement/acknowledgment) to avoid disputes.

5) Special cases that change the steps

A) Property is still in the name of a deceased person

You generally cannot transfer directly to the buyer via simple DOAS unless the estate issues are resolved.

Common path:

Estate settlement (Extrajudicial Settlement among heirs, or judicial settlement)
Estate tax compliance and issuance of the BIR clearances relevant to estate transfer
Transfer title to heirs (or directly to buyer if properly structured and allowed), then proceed with sale transfer steps

This area is document-heavy and delay-prone.

B) One party is abroad / signing via SPA

You will need a properly executed SPA:

If signed abroad: notarized and apostilled (or consularized depending on country rules), then used in the Philippines.
RD and BIR often scrutinize SPAs closely; ensure property details and authority to sell are explicit.

C) Condominium unit (CCT) and condo corporation requirements

For condos, in addition to RD/BIR/LGU, you may also need:

Condominium corporation/homeowners association clearances
Proof of payment of association dues
Endorsements per condo admin policy

D) Property with mortgage, lis pendens, adverse claim, or other annotations

A sale can still occur, but the buyer receives a title with annotations unless removed.
If you want a clean title, you must process cancellation/release of annotations (e.g., release of mortgage) and register those documents too.

E) Subdivision of a lot, consolidation, or boundary/technical issues

If the sale involves only a portion of a titled property, you typically need:

Approved subdivision plan, technical description for the portion
Possible DENR/LRA processes
Issuance of separate titles before or after sale depending on structure

Trying to “sell a portion” without technical segregation is a major cause of failed transfers.

F) No title (tax declaration only) / unregistered land

A DOAS alone won’t produce a TCT if the land is untitled. The pathway may involve:

Administrative/judicial titling (e.g., confirmation of title, free patent, etc., depending on land classification and qualifications) This is a different track from the standard titled-land transfer.

6) Common reasons transfers get delayed (and how to avoid them)

Mismatched names/identity details (title vs IDs vs deed)
Wrong tax type or wrong BIR filing (capital vs ordinary asset issues)
Missing TINs or incorrect RDO handling
Title problems (encumbrances, adverse claims, missing owner’s duplicate, typographical errors)
Selling only a portion without subdivision/title segregation
Unpaid RPT or missing local clearances
Heirship/estate issues not resolved before sale
Inadequate SPA (too general, not properly authenticated)

7) Suggested “clean” timeline (realistic sequencing)

While processing times vary widely by location and workload, the usual order is:

Notarize DOAS
BIR filing/payment → obtain eCAR
Pay LGU transfer tax
Register at RD → new title issued
Update Tax Declaration (Assessor)
Update RPT billing/payment records (Treasurer)

If you want the smoothest flow, ensure all supporting docs are ready before BIR filing.

8) Practical checklist (quick reference)

You should end the process with:

✅ New TCT/CCT in buyer’s name (owner’s duplicate)
✅ BIR eCAR
✅ Proof of CGT/DST (or other applicable taxes) payments
✅ LGU Transfer Tax receipt
✅ Updated Tax Declaration in buyer’s name
✅ Updated RPT records and receipts

9) A final note on risk management

Because title transfer is procedural and document-driven, small errors become expensive delays. If any of the following are present, consider getting hands-on assistance from a Philippine real estate lawyer or an experienced conveyancing professional:

Estate/heirs involved
Corporate seller/buyer
Property is mortgaged or has adverse annotations
Sale involves only a portion of a lot
Title discrepancies or missing documents

If you want, paste (1) the property type (house/lot, vacant lot, condo), (2) whether the seller is an individual or corporation, and (3) whether the title has any annotations—and I’ll give you a tailored, step-by-step checklist of exactly what to prepare and the most common pitfalls for that specific scenario.