Buyer:

1. Photocopy and original Deed of sale

2. Photocopy and original Deed of absolute sale
3. Valid identification
4. Payments for a. Documentary tax
b. transfer tax
c. registration
d. notarization
e. brokers fee (if applicable)
5. Acknowledgement of Payment
Seller:
1. receipts of payment tax building or land declaration
2. recent property tax payment made by seller.
3. valid identification
4. payment of capital gains ( whoever agrees to shoulder it).

Offices involved:
Registry of deeds
BIR
Municipal office
There are also some other requirements depends on the status of the documents. Go first
to the registry of deeds and get yourself a certified photocopy of the tittle. You can also
get a slip for the procedure, or copy from their bulletin board.

Aside from real property tax, there are other types of taxes that taxpayers need to know.

1. Tax of Transfer of Real Property Ownership

This tax is imposed on sale, donation or transfer of ownership of real property.

Tax Rate
The amount of tax is 55% of 1% of the closing amount of sale/transfer of property or the
fair market value, whichever is higher.
If the basis to be considered is the fair market value, the prevailing fair market value at
the time of transfer shall be applied.

Payment of Taxes
Transfer tax shall be settled within 60 days after the transfer of property or after the death
of the owner in the case of inheritance of property.
If transfer tax is not settled promptly, a surcharge of 25% and interest of 2% every month
but not exceeding 36 months will be charged to the owner.

The following steps should be undertaken for the transfer of ownership of properties:
A. For sale of property

 Pay the real property tax at the Provincial and Municipal Treasurer's Office.
 Get a Certified True Copy of Tax Declaration and Certificate of No Improvement
at the Assessor's Office where the property is located.
 Prepare an Original Copy of the Deed of Sale.
 Settle the transfer tax at the Provincial Treasurer's Office.
 Settle the Capital Gains Tax at the Bureau of Internal Revenue (BIR).
 After completing steps 1-5, bring all original documents at the Register of Deeds
(either at Guiguinto or Meycauayan) to transfer the land title to the rightful owner.
 Provide the Assessor's Office with two photocopies of land title and receipts of
taxes paid (Capital Gains, Transfer Tax, etc.), and a copy of Deed of Sale to
transfer the tax declaration to the rightful owner of the property.

B. For donation of property

 Pay the real propety tax at the Provincial and Municipal Treasurer's Office.
 Get a Certified True Copy of Tax Declaration and Certificate of No Improvement
at the Assessor's Office where the property is located.
 Prepare an Original Copy of the Deed of Donation and Birth Certificate of the
donor and beneficiary of the donation.
 Settle the transfer tax at the Provincial Treasurer's Office.
 Settle the Capital Gains Tax at the Bureau of Internal Revenue (BIR).
 After completing steps 1-5, bring all original documents at the Register of Deeds
(either at Guiguinto or Meycauayan) to transfer the land title to the beneficiary.
 Provide the Assessor's Office with two photocopies of land title and receipts of
taxes paid (Capital Gains, Transfer Tax, etc.), and a copy of Deed of Sale to
transfer the tax declaration to the beneficiary of the property.

C. Extra-Judicial Settlement

 Pay the real propety tax at the Provincial and Municipal Treasurer's Office.
 Get a Certified True Copy of Tax Declaration and Certificate of No Improvement
at the Assessor's Office where the property is located.
 Prepare an Original Copy of the Deed of Sale .
 Settle the transfer tax at the Provincial Treasurer's Office.
 Settle the Capital Gains Tax at the Bureau of Internal Revenue (BIR).
 After completing steps 1-5, bring all original documents at the Register of Deeds
(either at Guiguinto or Meycauayan) to transfer the land title to the rightful owner.
 Provide the Assessor's Office with two photocopies of land title and receipts of
taxes paid (Capital Gains, Transfer Tax, etc.), and a copy of Deed of Sale to
transfer the tax declaration to the rightful owner of the property.

Reminder: If the transfer of ownership involves consolidation of land or a subdivision,

bring the following documents as well:
I. Subdivision

 Approved subdivision plan or sketch plan

 Subdivision agreement (if more than 1 owner)
 Department of Agrarian Reform (DAR) Clearance if land parcel is used for
agricultural purposes and at least 5,000 square meters

II. Consolidation

 Approved consolidation plan or sketch plan

 Certificate of Sale and Affidavit of Consolidation of Ownership (for lands whose
ownership were forfeited by banks or lending institutions)


1. Transfer of land title through sale usually entails paying 6% capital gains tax, 1.5%
documentary stamp tax, 1/2 of 1% transfer tax (75% of 1% in some places) and title
registration fee which is approximately (roughly) P90.00 for every P20,000 of the selling
price (there is a table of fees followed by the Register of Deeds). The basis of
computation is the selling price or the zonal value, whichever is higher.
For inherited or donated lands, the tax rates due to the BIR are graduated depending on
the fair market value or zonal value, whichever is higher.

2. The usual documentary requirements are the deed of transfer, tax declaration,
certificates of full payment of realty tax and of transfer tax, Certificate Authorizing
Registration and the Owner’s duplicate of the certificate of title.

3. The other fees could be the notarial fees, lawyer’s fees and broker’s fees.

4. These fees depend on the selling price. As to the requirements for partition of land,
you have to have it surveyed first by a licensed surveyor who will prepare the subdivision
plan for the lot. There are situations where you may need to go to court for the partition.

5. For the procedure to transfer a title, just complete the requirements and submit to the
agencies involved such as the BIR, Treasurer’s office, Assessor’s office, Registry of
Deeds, DENR (if necessary). For the procedure for partition, you’re better off if an
experienced lawyer handles that instead of doing it yourself because it is a quite
complicated process.