adversite here philippines
adversite here philippines

Land Registration Procedure

Why do I have to register the sale of the house and lot that I recently acquired?

You have to register the sale of the house and lot that you purchased with the Register of Deeds of the Philippines in order to cause the transfer of the title to the property from the seller to you as its new owner. Your title as the new registered owner of the property is evidenced by Owner’s Duplicate Transfer Certificate of Title (Owner’s Duplicate Condominium Certificate of Title in case of condominium units) which will be issued to you bearing your name by the Register of Deeds.

The purpose of said title registration is to provide public record of the title itself upon which a prospective purchaser or someone else interested may rely.

Where do I register the sale of the house and lot that I purchased?

You should register the sale and transfer of the house and lot that you purchased with the office of the Register of Deeds which has jurisdiction in the place where the property is located.

What is the procedure in property registration in the Philippines?

The following registration procedure is presently generally observed and practised in the Philippines in case of sale or transfer of ownership of real property:

    1. 1.  Required Documents. Present the following documents to the local office of the Bureau of Internal Revenue (BIR) which has jurisdiction over the real property subject of the sale, transfer or conveyance:
      • Original copy of the duly Notarized Deed of Absolute Sale plus 2 photocopies
      • Owner’s Duplicate Copy of the Transfer Certificate of Title (TCT) or the Condominium Certificate of Title (CCT) in case of sale of condominium units plus 2 photocopies
      • Certified True Copies of the latest Tax Declaration for land and improvement of the real property plus 2 photocopies;
      • If property sold is vacant lot or has no improvement, a Sworn Declaration of No Improvement by at least one of the transferees or Certificate of No Improvement issued by the city or municipal assessor
      • Tax Identification Numbers of the Seller and BuyerOther requirements, applicable:
        • Special Power of Attorney, if the person signing on the document is not the owner as appearing on the TCT or CCT
        • Certification of the Philippine Consulate, if the document is executed abroad
        • Location plan/vicinity map if zonal value cannot readily be determined from the documents submitted
        • Such other requirements as may be required by law/rulings/regulations/other issuances.

        For documents required in case of mortgage, judicial or extra-judicial settlement of estate, judicial and extra-judicial foreclosure of mortgage, consolidation of ownership, execution sale and condominium project, please refer to Documentary Requirements for the Registration of Real Property with the Register of Deeds.

    2. Present Documents to BIR. Present the said documents to the BIR representative for computation of the Capital Gains Tax (CGT) and Documentary Stamp Tax (DST). If you wish to know the CGT and DST that you will have to pay, please refer to Real Estate Transaction Taxes on the computation of Capital Gains Tax (CGT) and Documentary Stamp Tax (DST).
    3. Tax Computation. The BIR representative will compute your CGT and DST based on the documents presented and will request you to fill up and sign BIR Form 1706 for CGT and BIR Form 2000 for DST in triplicate copies.
    4. Tax Payment. After filling up BIR Forms 1706 and 2000, the BIR representative will return to you all the documents listed above and you will be required to pay CGT and DST to the authorized agent bank (AAB) based on the computation made by the BIR representative.
    5. Authorized Agent  Banks. The AAB will request you to fill up separate AAB payment forms for CGT and DST. Present the AAB payment forms and pay the CGT and DST in cash to the AAB.
    6. Submit Documents to BIR. Submit to the BIR representative all the documents mentioned in paragraph 1 including the original copies of the AAB payment forms. Upon submission, the BIR representative will give you Claim Slip which states the date within which you can claim the Certificate Authorizing Registration (CAR). The CAR will be one of the documents required by the Register of Deeds for the title registration and issuance of a new Owner’s Duplicate Original Copy of the Transfer Certificate of Title or the Condominium Certificate of Title.Under BIR Revenue Memorandum Order No.15-03, the CAR will have to be issued by the BIR Revenue District Offices or local agents for all One Time Transaction (ONETT) within a period of 5 days from date of receipt of complete documentary requirements.
    7. Release of Documents. The CAR will be released to you together with the following documents:
      • Original copy of the Deed of Absolute Sale stamped received by the BIR b)
      • Owner’s Duplicate Copy of the Transfer Certificate of Title or the Condominium Certificate of Title
      • Original Copies of the BIR Form 1706 (CGT) and Form 2000 (DST) stamped received by the BIR
      • Copies of the Tax Declaration for land and improvement
    8. Tax Clearance. Proceed to the office of the local treasurer to pay Transfer Fee and to secure a copy of Tax Clearance upon payment of a certain fee for its issuance upon presentation of the following documents:
      • Original Copy of the Deed of Absolute Sale and 1 photocopy
      • Photocopy of Tax Declaration
      • Official Receipt of Payment of Real Property Tax and Special Education Fund Tax for the current year.
    9. Submit Documents to Register of Deeds. Upon payment of the Transfer Fee and issuance of the Tax Clearance by the office of the local treasurer, proceed to the office of the Register of Deeds and present the following documents which are required for the issuance of the new Owner’s Duplicate Copy of the Transfer Certificate of Title or Condominium Certificate of Title in your name:
      • Original Copy of the Deed of Absolute Sale stamped received by the BIR plus 3 photocopies
      • Seller’s Owner’s Duplicate Copy of the Transfer Certificate of Title or CCT
      • Original Copy of the Certificate Authorizing Registration (CAR)
      • Original Copy of the Realty Tax Clearance
      • Original Copies of Official Receipts of Payments of Capital Gains Tax, Documentary Stamp Tax, Tax Clearance Certificate and Transfer Fee
      • Original Copies of the Current Tax Declaration for land and improvement issued by the local assessor’s officeIf seller or buyer is a corporation, the following requirements must also be  submitted:
        • Secretary’s Certificate authorizing the sale of the real property
        • Certified True Copy of the Articles of Incorporation and By Laws of the seller or buyer corporation
        • Transfer Fee is computed as ½ of 1% of the Gross Selling Price, Fair  Market Value or Zonal Value whichever is higher.
    10. Payment of Registration Fee. The Register of Deeds will require you to pay Registration Fee which is computed based on the value of consideration or the Gross Selling Price. Please refer to the LRA Circular No. 11-2002 for the Schedule of Fees.Click here to download a sample copy of the document LRA Circular No. 11-2002 Schedule of Fees. You will need Microsoft Excel to view this file.
    11. Real Estate Mortgage. If the sale is accompanied by a Real Estate Mortgage Agreement as the  real property is mortgaged with a bank,  you will have to pay additional registration fee on the mortgage agreement based on the mortgage amount.
    12. Owner’s Duplicate Title. The Register of Deeds will issue a new Owner’s Duplicate Copy of the Transfer Certificate of Title or Condominium Certificate of Title within a period of 5 days from submission of the complete documents referred to in paragraph 9 and payment of registration fee.
    13. Tax Declaration. Once you secure Owner’s Duplicate Original Copy of the Transfer Certificate of Title or Condominium Certificate of Title, proceed to the local assessor’s office to request for the issuance of the Tax Declaration in your name.  The following documents are required for the issuance of the Tax Declaration on your land and improvement:
      • Photocopy of the Deed of Absolute Sale
      • Photocopy of the Transfer Certificate of Title or the Condominium Certificate of Title
      • Photocopy of the CAR
      • Photocopy of the Transfer Tax Receipt
      • Photocopy of the latest Tax Receipt or Tax ClearanceIn other local assessor’s office such as in Makati City, the following are also required:
        • Subdivision Plan if lot is subdivided
        • Colored Photos of house, lot or condominium unit

The local assessor will also request you to pay a certain fee for every issuance of Tax Declaration.

  1. Issuance of Tax Declaration.  The Tax Declaration can be issued on the same day of the application or the following working day depending on the workload of the local assessor’s office.
  2. Please refer to Tips on Land Registration in the Philippine for some helpful pointers on the subject.

Helpful Tips On Land Registration in the Philippines

  1. The Bureau of Internal Revenue (BIR). The first stop in the registration process is with the Philippine Bureau of Internal Revenue (BIR). The BIR is represented in every city or municipality in the country by a Revenue District Office or Collection Agent. But there are certain cities in Metro Manila (e.g. City of Makati and City of  Manila) which have more than one Revenue District Offices covering specific geographical revenue district. It is therefore important to know the Revenue District Office (RDO) or local BIR office which has jurisdiction over your property. Please refer to the Directory of Metro Manila Revenue District Offices.
  2. Other Government Agencies. The other government agencies or offices which you will also be dealing with are the Treasurer’s Office, Register of Deeds and Assessor’s Office. These agencies have offices in every province, city or town in the country. Most of these government offices or agencies are located in the city or town hall. However in Metro Manila, there are certain Offices of the Registers of Deeds, Assessors’ Offices and Treasurers’ Offices which are not located in the city or town halls. Please refer to the Directory of Metro Manila Register of Deeds, Directory of Metro Manila Assessors and Directory of Metro Manila Treasurers.
  3. Know Their Location. Know the location or address of the local BIR or RDO which has jurisdiction over your property as well as the locations of the Register of Deeds, Assessor’s Office and Treasurer’s Office before proceeding to their respective offices.
  4. Bring Required Documents. Make sure to bring the required documents and number of photocopies to avoid delay and higher cost of photocopying near these government agencies. Some of these government offices require other documents in addition to those generally required for a particular transaction so make sure to bring them also.
  5. Requirements on the Deed of Sale. The Deed of Absolute Sale and all its attachments shall be signed by the Sellers, Buyers and witnesses on all pages as required by the Register of Deeds. In case of real property where the Transfer Certificate of Title or Condominium Certificate of title is issued in the name of both spouses, the Deed of Sale or Contract to Sell shall refer to them as Sellers or Buyers and shall sign all pages of the documents and attachments.For example:
    “Spouses Jose C. Ramirez and Rachel Mendez Ramirez, both of legal age, Filipino citizens and residents of x x x ”

    If the property is in the name of one of the spouses, the contract may be phrased as follows:
    “Jose C. Ramirez, of legal age, Filipino, married to Rachel Mendez Ramirez and  a resident of x x x”

    On the signing page of the contract, the wife Rachel Mendez Ramirez shall be one of the signatories as follows:
    “With My Marital Consent”   Rachel Mendez Ramirez
    She shall also sign all pages of the contract and attachments thereto.

  6. Bring Pens & Calculators. There are documents which you will be required to fill up and sign so make sure to bring ball pens. A calculator will also be helpful if you have one on hand. You can double check the computation made by the employees of these government agencies and offices.
  7. Organize the Documents. If you have a checklist of requirements for each of these government offices, it will be helpful if you can prepare separate folders containing documents each one for BIR, Register of Deeds, Assessor’s Office, Treasurer’s Office and your own file. Then you can place them inside a plastic envelope. Please refer to the general Checklist of Documentary Requirements by the BIR, Treasurer’s Office, Register of Deeds and Assessor’s Office.
  8. ONETT of BIR. Some RDOs in Metro Manila have designated officer(s) of the day and table for certain One-Time Transactions {(ONETT) covering transactions subject to Final Capital Gains Tax such as the sale of real property subject to CGT} to take care of your transaction needs and requirements. This set up is doubly helpful in mostly crowded Metro Manila cities as you can go straight to them.
  9. Learn to Compute Taxes & Fees. Computing and knowing your Capital Gains Tax, Documentary Stamp Tax, Transfer Fee, Registration Fee and other required payments in advance will help you determine how much money you need to prepare and the correct amount of taxes and fees you have to pay. Most BIR, Register of Deeds,  Treasurer’s Office, Assessor’s Office and other government agencies accept only cash for payments. Please refer to Real Estate Transaction Taxes for reference and guidance.
  10. Basis of Capital Gains Tax. As the rate of CGT is based on whichever is higher of either the Zonal Value, Fair Market Value or the Gross Selling Price, it is fairly advantageous if you know the Zonal Value or Fair Market Value applicable to your real property.  Gross Selling Price is the amount agreed by the parties as consideration for the property and stated in the sale agreement. Zonal Value is the value assigned by the BIR on a particular area based on the study conducted by the BIR. Each property in the country is part of a zone with assigned value determined and established by the BIR. The local BIR or RDO can help you establish the applicable Zonal Value of your property. If the Zonal Value cannot readily be determined from the documents submitted, the BIR requires to submit location plan or vicinity map of the real property. Fair Market Value is prepared and established by the local assessor. You  can see the FMV of your land or improvement in the Tax Declaration of the land or improvement.
  11. Save on Taxes. For real estate purchased through bank loans, some creditor banks prepare separate documents for real estate mortgage contract and for promissory note. If these two agreements are required to be registered and annotated at the back of the new Owner’s Duplicate Original Copy of the Transfer Certificate of Title or Condominium Certificate of Title, they will be subject to separate DST payments by the BIR and registration fee by the Register of Deeds although they cover only one (1) transaction.It is advisable to include the real estate mortgage and promissory note in one agreement so it will be subject to only one Documentary Stamp Tax and registration fee. If the banks will not agree, request that only the Real Estate Mortgage Agreement be registered for tax purposes. Or you may request the banks to shoulder the cost of DST and registration fee on either the PN or the Real Estate Mortgage Agreement.
  12. Authorized Agent Banks (AABs). Know the locations of the Authorized Agent Banks (AAB) where you need to pay the Capital Gains Tax and Documentary Tax. If you choose Landbank which has normally the closest branch to the BIR or RDO in Metro Manila cities or towns, be prepared to wait longer in doing business. An hour or more of waiting to finish a fairly simple CGT and DST payment transaction is the norm. Also please avoid transaction with Metro Manila Landbank branches on Mondays and Fridays if you can.
  13. Payment with AABs. Make sure to get AAB stamped received copy of the AAB CGT and DST payment forms. You need to submit them to the BIR. Please make extra copy for your own file.
  14. Certificate Authorizing Registration (CAR). The issuance of the Certificate Authorizing Registration (CAR) by the BIR is where delay would normally occur. It is also where demands for payment to facilitate release of CAR take place.

Documents Required for Registration of Real Property with the Register of Deeds

  1. Common Requirements
    • Original copy of the Deed or Instrument (Original Copy + 2 duplicate copies)If the original copy cannot be produced, the duplicate original or certified true copy shall be presented accompanied with a sworn affidavit executed by the interested party why the original copy cannot be presented.
    • Owner’s copy of the Certificate of Title or Co-owner’s copy if one has been issued. (Original Copy + 2 duplicate copies)
    • Latest Tax Declaration if the property is an unregistered land.  (Original Copy + 2 duplicate copies)
  2. Specific Requirements
    1. Deed of Sale/Transfer
      • For Individuals
        1. Bureau of Internal Revenue Certificate Authorizing Registration   (CAR) (Original Copy + 1 Photocopy)
        2. Revenue Tax Receipts evidencing payment of Capital Gains Tax (1 Duplicate Copy)
        3. Revenue Tax Receipts evidencing payment of Documentary Stamp Tax (1 Duplicate Copy)
        4. Real Property Tax Clearance indicating the tax declaration number (Original Copy + 1 Duplicate Copy)
        5. Official Receipt showing payment of the Transfer Fee (Original Copy + 1 Duplicate Copy)
        6. Department of Agrarian Reform (DAR) Clearance and Affidavit of Aggregate landholding of transferee if the land is covered by Comprehensive Agrarian Reform Program (CARP). (Original Copy + Duplicate Copy)
        7. Certificate from the Condominium Management in case involving transfer of condominium units
      • For Corporation
        1. Secretary’s Certificate or Board Resolution to Sell or Purchase (Original Copy + Duplicate Copy)
        2. Articles of Incorporation (for transferee corporation) (1 Certified Copy of the Original)
        3. Certificate of the Securities and Exchange Commission (SEC) that the Articles of Incorporation had been registered . (1 Certified Copy of the Original)
        4. For Condominium or Condominium Certificate of Transfer, affidavit/certificate of the Condominium Corporation that the sale/transfer does not violate the 60-40 rule.(Original Copy + 1 Duplicate Copy)
        5. Subsequent transfer of CCT requires Certificate of the Condominium Management. (Original Copy)
        6. Sale by a Corporation Sole, court order is required.(Original copy of the Court Order)

    Additional Requirements

    1. Extra-Judicial Settlement/Adjudication
      • Affidavit of Publication of the publisher/editor stating that the deed/instrument has been published once a week for 3 consecutive weeks. (Original Copy)
      • Death Certificate
      • Heirs Bond for personal properties
      • Certificate Fee with Official Receipt
    2. Registration of Sale of Subdivision Projects
      • License to Sell (Original Copy + 3 Duplicate  Copies)
      • Development Permit (Original Copy + 3 Duplicate Copies)Certificate of Registration (Original Copy + 3 Duplicate Copies)
    3. Power of Attorney or any Deed/Instrument executed abroad
      • Certificate of Authentication by the nearest Philippine Consulate  (Original Copy + 1 Duplicate Copy)
    4. Judicial Settlement of Estate
      • Court Order approving the project of partition (Original Copy of the Court Order + 3 Duplicate Copies)
      • Certificate of Finality of the order/termination of special proceeding (Original Copy + 3 Duplicate Copies)
      • Letters of Administration – if the property is being sold or encumbered during the settlement proceeding (Original Copy + 3 Duplicate Copies)
    5. Mortgage/Lease
      • Certificate of Non-Delinquency in the payment of real property tax (Original Copy + 1 Duplicate Copy)
      • Documentary Stamp Tax Return (Original Copy + Duplicate Copy)
    6. Cancellation of Mortgage
      • Deed of Cancellation of Mortgage
    7. Extrajudicial Foreclosure of Mortgage
      • Certificate of Sale by the Sheriff/Notary Public (Original Copy + 3 Duplicate Copies)
      • Approval of the Executive Judge of the Regional Trail Court (Original Copy + 3 Duplicate Copies)
      • Documentary Stamp Tax Return (Original Copy + 3 Duplicate Copies)
    8. Consolidation of Ownership
      • Affidavit of Consolidation of the purchase or Deed of Sale executed by the Attorney In Fact (Original Copy + 1 Duplicate Copy)
    9. Judicial Foreclosure of Mortgage
      • Court Order directing the sale by public auction (Original Copy + 3 Duplicate Copies)
      • Certificate of Sale issued by the Sheriff (Original Copies + 3 Duplicate Copies)
    10. Execution Sale
      • Notice of Levy or attachment must first be annotated accompanied by a writ of execution (Original Copy + 3 Duplicate Copies)
      • Certificate of Sale (Original Copy + 3 Duplicate Copies)
      • Final Deed of Sale (Original Copy + 3 Duplicate Copies)
    11. Condominium Projects
      • Master Deed (Original Copy + 1 Duplicate Copy)
      • Declaration of Restriction (Original Copy + 1 Duplicate Copy)
      • Diagrammatic Floor Plan (Original Copy + 1 Duplicate Copy)

    If the Condominium Certificate of Title is issued for the first time in the name of the registered owner, require the following:

    • Certificate of Registration with the Housing and Land Use Regulatory Board (Original Copy + ! Duplicate Copy)
    • Development Permit (Original Copy + 1 Duplicate Copy)
    • License to Sell (Original Copy + 1 Duplicate Copy)