1.

File and secure the required documents at the Office of the Bureau of Internal
Revenue Regional District (BIR RDO)
(1) Original copy and (2) photocopies of the notarized Deed of Absolute Sale
(DOAS)
(1) Owner’s duplicate copy and (2) photocopies of the Transfer Certificate of
Title (TCT)
(1) Certified True Copies and (2) photocopies of the latest Tax Declaration for
land and improvement of the real property.
Tax Identification Numbers (TIN) of the Seller and Buyer
*NOTE: If the property sold is a vacant lot or no improvements have been made on it, 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 is required

2. Secure assessment of transfer taxes at the BIR and Authorized Agent Bank
(AAB) OR Municipal OR City Treasurer’s Office
After filing the required documents, a BIR representative will calculate the Capital
Gains Tax (CGT) and Documentary Stamp Tax (DST). Afterwards, they will ask to sign
three (3) copies each of the ff:
BIR Form 1706 (CGT)
BIR Form 2000 (DST)

3. File documents at the BIR for the issuance of Certificate Authorizing Registration
(CAR) OR BIR Clearance
A claim slip with the claim date of the CAR, which will be released along with the
following documents:
Original copy of the Deed of Absolute Sale, stamped as received by the BIR
Owner’s Duplicate Copy of the TCT or the CCT
Original copies of the BIR Form 1706 (CGT) and Form 2000 (DST), stamped as
received by the BIR
Copies of the Tax Declaration for land and improvement

4. Pay the Transfer Taxes and secure the Tax Clearance at the Local Treasurer’s Office
Original copy and (1) photocopy of the Deed of Absolute Sale
Photocopy of the Tax Declaration
5. File documents at the Registry of Deeds for the issuance of new land title
(1) Original Copy and (3) photocopies of the Deed of Absolute Sale, stamped
as received by the BIR
Seller’s Owner’s Duplicate Copy of the TCT or CCT
(1) Original Copy of the CAR
(1) Original Copy of the Tax Clearance
Original Copies of Official Receipts of Payments of CGT, DST, Tax Clearance
Certificate, and Transfer Fee
Original Copies of the Current Tax Declaration for land and improvement
issued by the local assessor’s office
6. File documents at the Municipal or Provincial Assessor’s Office for the issuance
of new Tax Declaration
For the release of the new Tax Declaration, present a photocopy of the following
documents:
 Deed of Absolute Sale
 TCT OR CCT
 CAR
 Transfer Tax Receipt
 Latest Tax Receipt OR Tax Clearance