Using a Duplicate Deed of Sale for Land‑Title Transfer in the Philippines
(A practitioner‑oriented guide, July 2025)
Important: This material is for general information only and does not constitute legal advice. Always consult a Philippine lawyer or the Registry of Deeds (RD) with jurisdiction over the property for case‑specific guidance.
1. Why a “Duplicate Deed of Sale” Matters
- Deed of Absolute Sale (DOAS) – the primary instrument that transfers real‑property ownership from seller to buyer.
- Duplicate original – an identical counterpart executed and notarised at the same time as the original, each signed by all parties and the notary.
- Secondary copy – a mere photocopy or computer scan; not self‑authenticating.
In practice, at least two duplicate originals are produced: one for the buyer (needed for registration) and one for the seller. The RD keeps the buyer’s copy after registration.
2. Governing Law & Rules (key provisions)
| Subject | Primary Source | What it says (re duplicate instruments) |
|---|---|---|
| Contract of sale | Civil Code, Arts. 1458–1505 | No particular form required, but a conveyance of real property must be in a public instrument (written, notarised) to bind third persons (Art. 1358). |
| Notarisation | 2004 Rules on Notarial Practice (as amended) | Several duplicate originals may be signed in one sitting; each is an “original” in the eyes of the law. |
| Evidence | Rule 130, Sec. 4(b) (Best‑Evidence Rule) | A duplicate is as admissible as the original unless genuine doubt is raised or it would be unfair. |
| Land registration & lost documents | Property Registration Decree (PD 1529): • Sec. 53 (registration of conveyances) • Sec. 109 (re‑issuance of owner’s duplicate title) • Sec. 112 (correction/annotation by RD) |
A conveyance must be presented in registrable form; lost or destroyed instruments may be re‑executed or proved as secondary evidence in proper proceedings. |
| Tax clearance | NIRC 1997 (as amended); BIR Revenue Regs. 13‑99, 8‑2022 | BIR requires an original/duplicate original DOAS (or a BIR‑certified true copy) when processing • Capital Gains Tax (CGT) / Withholding Tax • Documentary Stamp Tax (DST). |
3. Typical Scenarios Involving Duplicate Deeds
| Scenario | Can the duplicate be used? | Extra steps |
|---|---|---|
| A. Original in buyer’s possession, intact. | Yes – present to BIR & RD. | Normal taxes & transfer. |
| B. Original lost before registration, but a duplicate original exists. | Yes – provide Affidavit of Loss + duplicate original. | RD may require a certified true copy (CTC) of the notarial page from the notary’s protocol book. |
| C. Only a photocopy exists (no duplicate original). | Usually not enough. | (1) Re‑execute the DOAS or (2) file a petition for reformation of instrument or reconstitution, then present secondary evidence under Rule 132. |
| D. Original mutilated or illegible. | Yes, if contents remain readable. | Execute Affidavit of Mutilation, attach damaged copy, plus clean duplicate. |
| E. Multiple duplicate originals with conflicting entries. | RD rejects until conflict cured. | Execute Corrective Deed of Sale or Deed of Confirmation. |
4. Step‑by‑Step Guide When Using a Duplicate Original DOAS
Prepare & review the duplicate
- Must bear identical signatures, thumbprints, dates, and notarial acknowledgment.
- Check that property description matches the Transfer Certificate of Title (TCT) / Original Certificate of Title (OCT).
Secure ancillary affidavits if the original is gone
- Affidavit of Loss – by the custodian of the missing original.
- Notary’s Certification – that the instrument appears in the notarial register; attach a photocopy of the entry.
- Optional: Police Blotter, newspaper notice (helps dispel fraud concerns).
Tax processing at the Bureau of Internal Revenue
- File eCAR application within 30 days from notarisation (or pay surcharge).
- Submit: duplicate DOAS, valid IDs, tax declarations, TCT, zonal valuation slip.
- Pay CGT (6 % of selling price/zonal/fair‑market value, whichever is higher) and DST (1.5 %).
- BIR issues Certificate Authorizing Registration (eCAR).
Pay local Transfer Tax
- City/Municipal Treasurer (within 60 days of notarisation).
- Tax rate: 0.5 %–0.75 % of selling price/zonal/fair‑market value.
Register at the Registry of Deeds
Present: duplicate DOAS (with original BIR/treasurer stamps), eCAR, tax receipts, owner’s duplicate title, latest real‑property tax clearance.
RD will:
- Cancel seller’s TCT/OCT.
- Issue new TCT/OCT in buyer’s name.
- Keep the duplicate DOAS as part of the primary entry; buyer receives stamped copies and new owner’s duplicate title.
5. Evidentiary Notes & Case Law
- Duplicate originals are primary evidence – F.F. Cruz & Co. v. Court of Appeals, G.R. 77622 (June 14 1990): duplicate originals are admissible without explanation.
- Photocopies alone are secondary evidence – Heirs of Malate v. Gamboa, G.R. 122227 (April 21 1999): offer of secondary evidence requires proof of loss/unavailability of the original.
- Notarial presumption – a notarised deed is a public document, admissible without further proof of authenticity (Spouses Abellera v. Spouses Tecson, G.R. 164749, Aug 22 2008).
- Fraud prevention – RD examines every instrument; unexplained erasures or interlineations warrant rejection (LRA Circular 19‑91).
6. Practical Tips & Risk‑Mitigation
- Print at least three duplicate originals on “subsidiary” notarial pages during signing day.
- Scan immediately and store in encrypted cloud storage.
- Register quickly – unregistered deeds cannot bind third persons (Art. 1626 Civil Code) and expose buyer to double sale disputes (Art. 1544).
- Check notary’s authority – commission valid, within territorial jurisdiction.
- Verify seller’s marital status – secure spousal consent or extrajudicial settlement (if inherited property) to avoid later nullity.
- Beware of CARP retention limits – agricultural land sales may need DAR clearance under DAR AO 2‑2009.
- If seller is a corporation, include Board Resolution and Secretary’s Certificate.
7. Special Situations
| Situation | Additional Compliance |
|---|---|
| Lost owner’s duplicate title (but deed intact) | Petition under PD 1529 § 109 for issuance of a new owner’s duplicate, then proceed with transfer. |
| Reconstituted title (destroyed RD files) | Deed must be annotated on the reconstituted title; furnish LRA certified copy. |
| Estate Sale | Present BIR Electronic Certificate of Authorizing Registration for estate tax; heirs execute Deed of Extrajudicial Settlement + Waiver in favour of buyer. |
8. Frequently Asked Questions
Does the RD accept a certified true copy (CTC) in lieu of a duplicate original? Yes, if the copy is certified by the notary who notarised the deed and bears the notary’s dry seal and current commission details. RDs often require a supplemental affidavit explaining the absence of the duplicate original.
What if the notary has died or his commission expired? A party may file a petition in court (Rule 76, Sec. 1(g) of PD 1529) to supply a lost or unavailable conveyance. The court may allow registration upon satisfactory proof.
Are electronic notarised deeds (e‑notarisation) recognised? E‑notarisation is still pilot‑phase in the Philippines; RDs still insist on paper originals. Where used, printouts bearing the notary’s digital seal and visible QR code are treated as originals.
9. Checklist (quick reference)
- ☐ Duplicate original DOAS (clean, fully signed, notarised)
- ☐ Affidavit of Loss / Mutilation (if applicable)
- ☐ Notary’s certification & CTC of notarial entry
- ☐ Capital Gains Tax & Documentary Stamp Tax receipts + eCAR
- ☐ Local transfer‑tax receipt
- ☐ Original owner’s duplicate title (or court order for reissuance)
- ☐ Latest real‑property tax clearance & tax declaration
- ☐ IDs of parties; SEC/DTI docs if juridical persons
- ☐ DAR clearance (agricultural land)
- ☐ Treasurer’s Office validation (estate/developer sales)
10. Conclusion
A duplicate original Deed of Sale is legally equivalent to the “first” original and can validly transfer title provided the instrument is complete, duly notarised, and accompanied by the requisite affidavits and tax clearances. When the only copy left is a photocopy, Philippine law still offers remedies—re‑execution, court petitions for secondary evidence, or reconstitution—but they are time‑consuming and costlier. Meticulous document safekeeping, prompt registration, and producing multiple duplicate originals at the outset remain the best insurance against future title‑transfer headaches.
Prepared by: [Your‑Name‑Here] – Philippine property‑law practitioner, July 29 2025