Here’s a practical, everything-you-need legal explainer on Transfer Tax Assessment Requirements at Makati City Hall (Philippine context). This is intended for buyers, sellers, heirs, donees, brokers, and counsel who need a clear checklist and process map.

Transfer Tax at Makati City Hall: All You Need to Know

1) What transfer tax is (and isn’t)

What it is: A local tax imposed by cities/provinces on the transfer of ownership of real property (land and/or improvements) by sale, donation, barter, or succession.
Law & authority: Imposed under the Local Government Code (LGC) and the relevant Makati City tax ordinances. Assessed and collected by the Makati City Treasurer’s Office, often via a Transfer Tax/Real Property Transfer Tax (RPTRT) section.
Who pays: Typically the transferee (buyer/donee/heir), unless the parties agree otherwise in the deed.
How it differs from national taxes: This is not BIR’s Capital Gains Tax (CGT)/Creditable Withholding Tax (CWT)/Estate Tax/Donor’s Tax/Documentary Stamp Tax (DST). Those are national taxes and are usually settled before you go to City Hall.

2) When transfer tax is due

Timing: Pay within 60 days from the date of the deed (sale/donation) or the date of decedent’s death (for succession), unless a city ordinance sets a different reckoning for certain cases.
Late payment: Expect a surcharge (commonly up to 25% of the basic tax) plus monthly interest (commonly 2% per month, capped by the LGC) until fully paid.

3) The tax base and rate (how Makati computes it)

Tax base: The higher of:
1. Consideration on the deed (selling price/value), or
2. Fair Market Value (FMV) at the time of transfer (usually the City Assessor’s schedule of values; the BIR zonal value may be looked at in practice for consistency checks).
Rate: As a highly urbanized city, Makati commonly imposes up to 0.75% of the tax base (check the current Makati ordinance; most transactions are assessed at 0.75%).
Sample computations:
- Sale: Deed price ₱10,000,000; FMV ₱11,500,000 → Tax base = ₱11,500,000 → Transfer Tax ≈ ₱86,250 (₱11,500,000 × 0.75%).
- Donation: FMV ₱4,000,000 (higher than stated value) → Transfer Tax ≈ ₱30,000.
- Estate: FMV of decedent’s pro-rata share ₱7,200,000 → Transfer Tax ≈ ₱54,000.

Practical tip: Bring both the Assessor’s FMV data (Tax Declaration) and any BIR valuation reference. The City will use its own FMV for assessment and may validate against BIR documents.

4) Where to go at Makati City Hall

City Treasurer’s Office (CTO) – Transfer Tax/Real Property Transfer Tax Section – Purpose: Assessment and issuance of an Order of Payment/Assessment Slip, then collection.
City Assessor’s Office (CAO) – Purpose: Verification of Tax Declarations, lot/condo details, and later, transfer/issuance of a new Tax Declaration to the new owner after registration with the Registry of Deeds (RD).
Cashier/Authorized Payment Counter (if separate from CTO)

(Exact counters/windows can change; building signages will direct you to CTO—Transfer Tax.)

5) Core documentary requirements (by mode of transfer)

A) Common to all modes

Valid government IDs of executing parties; SPA/Secretary’s Certificate/Board Resolution if via representative or corporation.
Notarized instrument:
- Sale/Barter: Deed of Absolute Sale/Deed of Assignment/Deed of Exchange
- Donation: Deed of Donation/Acceptance
- Succession: Extrajudicial Settlement (EJS)/Partition, or court Decision/Order if judicial settlement; Death Certificate
Latest Real Property Tax (RPT) receipts (showing no arrears) and/or RPT Clearance
Current Tax Declaration(s) (land and improvement/condo unit and parking, as applicable) from the Makati City Assessor
Title copies:
- Land/House & Lot: Certified True Copy (CTC) of TCT from RD
- Condominium: CTC of CCT (unit and parking, if any)
BIR compliance set (secured before City Hall in most cases):
- BIR eCAR/CAR (Certificate Authorizing Registration), with barcode
- Proof of payment of CGT (individual sellers) or CWT (when applicable), and DST
- For estates: BIR eCAR for Estate Tax
- For donations: BIR eCAR for Donor’s Tax
TINs of parties (BIR-mandated; useful for cross-validation)
Proof of consideration (if sale): official receipts, bank proof, if asked
For condos/subdivisions: Master Lot/Project details (the Assessor may already have these)

B) Special add-ons per scenario

Estate transfers:
- Death Certificate (PSA or certified), Heir’s IDs, Affidavit of Self-Adjudication (single heir) or EJS (multiple heirs), Publication proof if self-adjudication is used (for RD later), eCAR (Estate Tax).
Donations:
- Deed of Donation with Acceptance, eCAR (Donor’s Tax); if conditional donations, include conditions/board approvals.
Corporate parties:
- SEC GIS/Articles, Secretary’s Certificate authorizing signatory and approving the transfer, Board/Stockholders’ resolution when required.
With improvements not yet on record:
- Building/Improvement plans/permits or Affidavit of No Improvement (as the Assessor may require to align the Tax Declaration).

Bring one original (when needed for sighting) and 2–3 photocopies of each document. City windows may keep a set for the file.

6) The Makati assessment & payment flow (step-by-step)

Complete BIR first.
- Pay the applicable national taxes (CGT/CWT/Estate/Donor’s and DST) and secure the eCAR/CAR.
RPT clearance check.
- Settle any Real Property Tax arrears to avoid holds at assessment.
Proceed to the CTO – Transfer Tax Section.
- Submit your document set for evaluation (see Section 5).
- Officer verifies deed details, FMV, and the tax base (whichever is higher: consideration vs FMV).
Get the Assessment/Order of Payment.
- This will show basic transfer tax and any surcharge/interest if late.
Pay at the cashier/authorized counter.
- Keep the Official Receipt (OR) and any Transfer Tax Certificate or Payment Certification issued; you’ll need it for RD registration.
Register the deed at the Registry of Deeds (Makati RD).
- RD typically requires: eCAR, DST proof, Transfer Tax OR, RPT clearance, IDs, and the Deed.
- RD cancels old TCT/CCT and issues a new title.
Return to the City Assessor (post-RD).
- Apply for transfer of Tax Declaration to the new owner’s name. Provide a copy of the new title and the RD stamp/annotations, plus the Transfer Tax OR and eCAR.

7) Typical timelines

Assessment at CTO: Same day (simple cases), longer if verification is needed.
RD registration: Varies (days to weeks).
TD transfer at Assessor: Often within a few working days after you submit the new title.

8) Frequent issues and how to avoid them

Understated consideration: City will still use the higher of consideration vs FMV. Be ready for FMV-based assessment.
Missing BIR eCAR or DST proof: Makati won’t complete transfer tax assessment without the BIR set.
Unpaid RPT: Clear arrears first; bring ORs or RPT Clearance.
Improvements not declared: Expect inquiries or a request for Affidavit of No Improvement/update of TD.
Multiple parcels/TDs: Prepare separate copies of all docs per parcel; assessment is per property.
Condo with separate parking CCT: Treat the parking like a separate property for assessment and RD.

9) Who is exempt (or commonly claims exemption)

Always confirm the exemption at assessment—bring supporting law/ordinance and documents.

Transfers to/from the government (including instrumentalities) are commonly exempt under the LGC.
Court-ordered partitions with no transfer of ownership value (true partitions/allotments) may be treated differently from sales—bring the Decision/Order.
Corporate reorganizations/mergers: treatment varies; some LGUs still assess unless a clear statutory exemption applies and documents prove it.
Inter-spousal/family transfers: not automatically exempt; the City looks at the mode (sale/donation) and supporting BIR eCAR.

10) Cost checklist (so you can budget)

Transfer Tax: Typically 0.75% of the higher of consideration or FMV.
Surcharge/Interest: If late (see §2).
Miscellaneous: Notarial fees, certified copies (TCT/CCT, TDs), RPT arrears (if any), RD registration fees/IT fees, courier/processing costs.

11) Best-practice document pack (ready-to-file)

Deed (notarized) + 3 photocopies
eCAR/CAR (with attachments & DST/CGT/CWT/Donor/Estate payment proofs)
Latest RPT OR/clearance
Current Tax Declarations (land + improvements / unit + parking)
CTC of Title(s) (TCT/CCT)
IDs/TINs; SPA or Corporate Resolutions if applicable
Death Certificate & EJS/Decision (for estates)
Any Affidavit of No Improvement or building docs (if needed)

12) Quick FAQs

Do I go to Makati City Hall before the BIR? Usually after BIR, because eCAR and DST/CGT/CWT proofs are required for assessment.
Who files at City Hall—the buyer or seller? Typically the buyer/transferee (or representative) since the tax is commonly on them.
Can I pay transfer tax if RPT is unpaid? The City generally requires RPT to be current first.
Is the rate always 0.75%? It’s the common Makati rate as a highly urbanized city, but rely on the current assessment issued by CTO.
Do I need the new title to transfer the Tax Declaration? Yes—after RD issues the new TCT/CCT, submit it to the Assessor to place the TD in the transferee’s name.

Bottom line

For Makati, think BIR first → Makati CTO assessment & payment → RD registration → Assessor TD transfer. Come with a complete BIR set, RPT clearance, TDs, and title copies. Budget 0.75% of the higher of the price or FMV for the local transfer tax, plus standard surcharges if late.