Validity Period of a Notarized Deed of Absolute Sale (Philippines)

Quick take-away: A duly-notarized Deed of Absolute Sale (DOAS) does not “expire.” Once it meets the Civil Code’s requirements for a perfected contract of sale, it remains valid indefinitely—but practical timelines for paying taxes and registering the conveyance do impose cut-off dates and financial or procedural consequences.

1. Legal Foundations

Source	Key Point
Civil Code (Art. 1315, 1356, 1475)	A contract of sale is perfected by mere consent; if the object is real property, the sale must appear in a public instrument (i.e., notarized) for validity against third persons.
Rules on Notarial Practice (2004, as amended)	Notarization converts a private document into a public instrument, endowing it with evidentiary weight and making the notary an officer of the law.
Property Registration Decree (PD 1529)	Registration of the deed with the Register of Deeds (RD) is the act that transfers and encumbers the title as to third persons.
Civil Code on Prescription (Arts. 1144, 1391, 1397)	Even if the deed is valid indefinitely, actions to enforce or annul it are subject to prescriptive periods (e.g., 10 years for written contracts, 4 years to annul a voidable sale due to vitiated consent).

2. Does a DOAS Ever “Expire”?

Scenario	What the Law Says
Intrinsic validity	The deed itself does not lapse. There is no statutory clause that sets an expiration date for notarized contracts.
Tax compliance windows	BIR deadlines (30 days to pay Capital Gains Tax² and DST) and LGU deadlines (often 60 days for Transfer Tax) are compliance periods, not validity periods. Failure to meet them does not void the sale—but penalties, surcharges, or a Certificate Authorizing Registration (CAR) hold may apply.
Registration with RD	Unregistered sales remain binding between the parties. However, until registered, they are not binding on third persons and do not transfer the legal title.
Prescription of actions	Your right to sue on the deed (e.g., for specific performance) generally prescribes in 10 years. Conversely, a party seeking to annul a voidable deed must do so within 4 years.
Estate settlement context	If either party dies, the deed remains valid, but heirs must present it during estate settlement and secondary taxes (estate tax) may arise.

3. Practical Timelines & Compliance Checklist

Step	Deadline	Key Notes
1. Sign & notarize DOAS	N/A	Ensure proper description of property & TCT/OCT number; both spouses must sign if conjugal/co-owned.
2. Pay BIR taxes (CGT or CWT & DST)	Within 30 days from notarization¹	Late filing → 25% surcharge + 12% int./yr. (or prevailing rate).
3. Secure CAR	After tax payment	CAR is valid for 1 year from release; present to RD within this period.
4. Pay Transfer Tax (LGU)	Varies (commonly 60 days)	Penalty rates differ per LGU.
5. Register with RD	As soon as practicable; within CAR’s validity	Registration beyond CAR validity requires re-validation or re-issuance with updated tax clearances.
6. Update tax declarations	After new TCT / OCT released	Coordinate with Assessor’s Office.

¹ If the seller is a corporation subject to Creditable Withholding Tax (CWT) instead of CGT, similar 30-day rule applies. ² For inherited property sold by heirs, estate tax must have been paid first (or simultaneously via withholding).

4. Common Misconceptions

“My deed is over five years old—so it’s useless.” False. Age alone does not nullify a notarized DOAS. Its enforceability may be hampered by prescription of actions, but the contract itself remains.
“Failure to register voids the sale.” The sale binds the parties even unregistered; registration protects against subsequent buyers and creates real rights enforceable against the world.
“I can’t register because taxes are late.” You still can—after settling penalties. The BIR and LGU will compute surcharges; once paid and CAR issued, RD will accept.

5. Case Law Highlights

Case	G.R. No.	Holding
Spouses Abaya v. Ebrada	L-25638 (Apr 27 1967)	Registration is not necessary to the validity of a deed as between the parties; it is necessary only to bind third persons.
Fudot v. People	244198 (Jan 23 2019)	Notarization imbues the deed with public and evidentiary character; however, irregular notarization (lack of competent evidence) can undermine its authenticity.
Spouses Salita v. Spouses Magtolis	20329 (June 22 2015)	A deed of sale more than 10 years old may still be registered; prescription limits actions, not the instrument itself.

6. Special Situations

Reconveyance after forged sale: Action to reconvey a Torrens title issued through fraud prescribes in 4 years from discovery or 10 years from issuance of the certificate, whichever comes first.
Unnotarized sale & later notarization: Ratification cures the formal defect but tax deadlines run from the actual notarization date, not the original signing.
Lost deed: A duplicate original can be issued via reconstitution of notarial records under 2019 Rules on the Apostille and Notarial Practice.

7. Practical Tips

Always staple supporting docs (owner’s duplicate title, tax clearances) to the DOAS before notarization to help prove authenticity later.
Keep multiple originals. The RD’s copy is annotated; each party should retain at least one un-annotated original.
Calendar BIR/LGU deadlines immediately upon notarization—penalties accrue daily.
Monitor CAR validity (one year); submit promptly to the RD to avoid repeat tax clearances.

8. Conclusion

A notarized Deed of Absolute Sale in the Philippines is permanent evidence of ownership transfer between the parties. What “expires” are:

Government compliance windows (taxes, CAR, transfer tax)
Prescriptive periods to sue or annul

Failing to meet those deadlines won’t invalidate the deed, but it delays or complicates registration, creates exposure to penalties, and weakens protection against third-party claims. Prompt tax payment and prompt registration remain the smartest course of action.

This article is for general information only and does not constitute legal advice. Consult a Philippine lawyer or the Register of Deeds for specific transactions.