Guide 1
Guide 1
1. Verified/Authenticated Tax Identification Number (TIN) (Verification Slip) of the both the Seller
and the Buyer;
2.Current Year Community Tax Certificate (Residence Certificate or Cedula of both the Seller
and the Buyer;
Note for No. 1. To save time, do not go to your lawyer for documentation of a Sale transactions
without the verified TIN duly signed by the BIR Tin Incharge. Payments made for TIN that are no
longer active can be accepted as payment by the computer.
Note for Nos. 3 and 4. Although, Item Nos. 1, 2 and 3 are basically the documents needed to
make a Deed of Sale, No. 4 is helpful, because there are times that the information contained in
the Tax Declaration are not the information shown in the Owner's Certificate of title. Being so,
there must be a correction to be made first before a Deed of Sale is to be made
Nota biene:
A) The buyer and the seller must be physically present so that the Deed of Sale shall be signed
before the Notary Public.
C) That the contracting parties have all the legal capacities to enter into coontract.
The one selling must be the owner, because no one can sell anything that does not belong to
him. Unless of course if he is the Authorized Representative of the Property Owner. Under this,
he should be provided with Special Power of Attorney, stating principally that he is the
authorized party of the Seller/Property Owner and that He is empowered to sale/dispose the
property subject of Sale.
When a Real Property is transferred to the new Owner the Capital Gain Tax (6%) and 1.5%
Documentary Stamp Tax are to be paid. To be issued CAR or Certificate Authorizing
Registration which is a requirement for the registration and declaration of real properties with
the Register of Deeds and the Assessor's office respectively, the following are the requirements
to get the Certificate Authorizing Registration.
A) When the transaction is a Deed of Sale, the following are the required documents the
BIR will require you to bring:
1. Original Copy of the Deed of Absolute Sale/ Document of Transfer. Please bring extra
photocopy for the BIR file.
2. Certified Copy of the latest tax declaration of the property subject of transfer. This includes
the tax declaration of the improvement (building)
Note: If the transfer is by Extrajudicial partition, the tax declaration must be a revision nearest
the death of the deceased.
3.Xerox copy of the Owner's Certificate of title. Bring the Owner;s copy of the Title for
authentication purposes.
4. When there is no building over the property (land) subject of transfer, present a Certificate of
No Improvement to the BIR.
5. Confirmation Receipt signed by the Buyer regarding the Purchase price of the property
2. If the one facilitating the processing is not the buyer or the Seller, the person authorized must
have a Special Power of Attorney, stating that He is the authorized representative of the Buyer
or the Seller.
3. Location Map of the Property subject of Transfer B)When the transaction is that of an
Extrajudicial partition 1. Four (4) copies of the Estate Tax Returns 2. Two (2) copies of the
Judicial partitions 3. Two (2) Copies Xerox of the title back to back
4. Two (2) copies of the tax declarations of all proeprties of the of the deceased and the wife. If
the deceased died long years ago, it must be a tax declaration nearest death of the deceased.
5. Two (2) copies Certificate of No Improvement issued by the Assessor, if there isno building
over the property subject of transfer.
7. Two (2) Certificate of Total Landholdings of both the deceased and spouse.
8. Death certificate of the deceased. Office sometimes will issued additional list of documents as
a requirements to get certifications, please call this Office before going to save time and money.
DOCUMENTS THAT ONE SHOULD BRING TO THE CITY TREASURER’S OFFICE
To get clearance from the City Treasurer's office, you have to bring the following: ONE-Transfer
Fee Certificate
4. Deed of conveyance
5. All Realty tax payments of that property including the current year Notice to the Transacting
Public
Note: When the subject of sale involves one property, bring all the requirements pertaining only
to that property
B) To get Tax realty Tax Clearance for a deceased persons, all of his property in his name
to include his wife
2. TIN 3. Service fee and documentary stamp tax are to be computed by the employee of the
Treasurer.
These are the documents one should bring to DAR to get clearance. Office from time to time
issues some guidelines asking some additional documents to get clearance from their office.
You are therefore advised to get in touch with the employees of this Office to get an A-1
information about the requirements:
2. Three (3) copies Certified tax declarations from the City Assessor's Office
4. Three (3) copies of Affidavit of Total Landholdings (Transferree) that his total landholdings
including the land to be acquired is not more than five (5) hectares
5. three (3) Affidavit of total Landholdings(Transferror) stating that his the land subject of sale is
a retention area or a portion of a retention area.
6. Three (3) Certificate of Total Landholdings from the city Assessor (for the Seller)
7. Three (3) Certificate of total landholdings from the City Assessor( for the Buyer)
To transfer title, you need to get from the Office of the Assessor the following:
Mode of Transfers: One-If the property subject of Sale is residential lot By Deed of Sale, Deed
of Exchange
1. Certified True Copy of the tax declaration subject of Sale, exchange. This must be a revision
under the current revision of the local government unit where the land is located.
2. Certificate of No Improvement If there is no building constructed over the lot subject of the
transfer, you need to get a Certificate of No Improvement from the Office of the Assessor.
A) 1. To get this document, you need to see a Lawyer and request him to make an Affidavit of
No Improvement. Bring this to the Office of the Assessor
2. Buy Service fee of Php 25.00 per TD from the City Treasurer and One Documentary stamp
tax for Php 20.00 per TD and give this to the Office of the Assessor, meaning to the clerk that
will entertain you at that Office. Two-When the property subject of transfer is Agricultural
property Notice-
A) That Payment of Service Fee is Php 25.00 per TD. This payment if it concerns two or more
tax declarations can be lumped in one Official receipt.
B) Likewise, documentary stamp tax is Php 20.00 per TD A. All of the above documents and
service fee/documentary stamp tax B) Affidavit of No Improvements, if there is no improvements
on the property Additional Requirements If Transfer to Real Property is under Extrajudicial
partition.
1. Affidavit of Total Landholdings to be executed by the Heirs of the Deceased or its Authorized
Representative/Administrator. This will be given to the City Assessor. That Office will give you
the Certificate of total Landholdings To ascertain that the property subject of request is actually
the property that the person requesting to get, you should bring with you the following if
possible:
2. The Real Property official receipts for the last five years
3. The Owner's copy of the Owner's Certificate of title. Notice to the transacting public-From
time to time there are additional documents this Office is requiring for those who are getting
documents. You are therefore advised to call this Office by phone for some new requirements if
any. Thanks
Requirements:
2. Photocopy of Title.
1. Approach the Registration Information Officer (RIO) to check if you have the complete
documentary required for your transaction. Complete the TAF
2. Submit complete documents and the TAF to the Entry Clerk and wait for the Claim
Assessment Slip (CAS)
3. Proceed to the Cashier and pay the Registration fee and IT Fees indicated in the CAS.
Receive receipt and claim stub
4. Claim document from the Releasing Clerk on the date indicated on your claim stub Same
process apply on how to get the Certified True Copy/Certification
3. If titled property, owner’s copy of the certificate of title, and all issued co-owner’s copy if any
Note:
i. Secretary’s Certificate/Board Resolution indicating the authorized signatory(ies) and the scope
of authority
iii. Certificate of SEC that the articles of incorporation has been registered
For Issuance of Title Transactions All issuance transactions require the following documents
aside from the basic requirements:
1. BIR Certificate Authorizing Registration (CAR) re: payment of capital gains tax or donor’s tax,
as the case may be
4. If the land is covered by CARP, DAR clearance and Affidavit of Landholding of transferee
2. Judicial Settlement of Estate · Court Order approving the partition · Certificate of Finality of
the court order · If the property is being sold or encumbered during the settlement proceedings,
Letters of Administration
5. Judicial Foreclosure of Mortgage · Court Order directing the sale by public auction · Deed of
Sale issued by the sheriff
6. Execution Sale · Notice of levy or attachment must first be annotated accompanied with a writ
of execution · Certificate of Sale · Final Deed of Sale
All annotation transactions require the following documents in addition to the basic
requirements:
All subdivision/consolidation transactions require the following documents aside from the basic
requirements:
2. Sepia or polyethylene film of the plan duly approved by Land Registration Authority or the
Land Management Bureau
1. Agreement of partition
If CCTs are to be issued for the first time in the name of the registered owner, the following are
required:
1. Master Deed
2. Declaration of Restriction
6. Development permit
7. License to sell
8. Owner’s duplicate of the title of the land and all issued co-owner’s duplicate, if any For
subsequent transfer of CCTs 1. Certificate of management Notice to the Transacting Public-for
more updates, please visit the Register of Deeds Office near your residence.