The rules governing property ownership in the Philippines is handled by the Land

Registration Authority (LRA), and is primarily based on the Torrens System of Land
Registration. A Registry of Deeds (RD) is assigned to keep records of every land title in a
city or municipality, they keep the original copy of registered land titles; while an
“Owner’s Duplicate Certificate” is given to the current property owner. In this article,
we’ll give you a step-by-step procedure on how to get a certificate of land title for a
property that was already registered. This procedure is otherwise known as transfer
certificate of land title, where the land or property purchased is already registered at the
RD by the seller, and he or she is transferring the title to you- the buyer. Requirements:
Notarized Deed of Absolute Sale and photocopies thereofLatest tax declaration of the
propertyCertificate Authorizing Registration  (CAR) and 3 photocopies thereofSeller’s
Certificate Authorizing Registration-
This is what the seller got from the BIR after paying   the capital gains tax and doc stamp
taxReceipt from BIR confirming payment of Capital Gains Tax, Documentary Stamp
TaxReceipt from Assessor’s office for the payment of Transfer Tax
How to Get a Transfer Certificate of Title
1. The owner and buyer agree on the sale of property and which of them pays the
taxes included in the process. A lawyer creates a duly notarized Deed of Absolute
Sale (DOAS), which is a document proving the legal transfer of the property’s
ownership. After that, the Deed of Sale should be taken to the RD for the transfer
of title to be recorded. This is important for the buyer’s protection. How much is
the notarization fee?

Sam: The usual rate is 1% of the selling price but it really depends on the notary
public. I have observed that the 1% is the average, but it is still negotiable. Whose
lawyer will create the DOAS? Should it be the buyer or seller’s lawyer? What if
they don’t have a lawyer to represent them? Sam: Either would be okay, as long as
both parties would carefully read and agree to the contents of the DOAS. If either
party has no lawyer, it would be best if they get the services of one to check the
DOAS before they sign it. Why is it important for the buyer to go to the Register
of Deeds this early in the process?
Sam: This is important because it would be best to verify the following by getting
a certified true copy of the title: if the title is authentic, if the seller is really the
owner, if the technical description is sound and complete, if the title is indeed
clean, etc. The buyer is basically verifying if the seller is saying the truth, at the
very start, to avoid wasted time.
2. Go to the Assessor’s office of the municipality or city where the property is based,
then request for a certified true copy of the latest Tax Declaration on the property.
 This is needed for the BIR to assess the taxes to be paid like CGT or CWT,
whichever is applicable, depending on whether the property is a capital or ordinary
assets, DST, and for the issuance of the certificate Authorizing Registration or
CAR How long does this process take?
Sam: For most cities and municipalities, you can get this on the same day. For big
cities like Quezon City, you will have to come back after a day to claim the
certified true copy of the tax declaration. Are there any requirements to get this
form?
Sam: You just need to know the name of the owner(s) of the property, or the
TCT/CCT number, or tax declaration number. I often just bring a photocopy of the
tax declaration from the seller
3. Go to the Regional District Office (RDO) of the Bureau of Internal Revenue (BIR)
that handles the property’s location. Fill out the applicable forms and pay the
Capital Gains Tax (CGT), which is 6% of the selling price (SP) or the zonal value
of the property, whichever is higher; and Documentary Stamp Tax, which is 1.5%
of the (SP) on the DOAS or zonal value; whichever is higher.
4. As practiced in the Philippine real estate market, the buyer usually pays for
Documentary Stamp Tax and all other transfer costs, while the seller pays for the
Capital Gains Tax or CWT, whichever is applicable. However, this is not true for
all cases because the seller and buyer can create a different agreement as to who
pays the taxes, as long as both parties agree in writing before the DOAS is
notarized. When should these taxes be paid? Sam: For CGT, the deadline is on the
30th day after the execution of the DOAS, for DST, it is on the 5th day of the
month after the execution of the DOAS. Transfer Tax is due 60 days after the
execution of the DOAS. Are there penalties if the taxes are not paid on time?
Sam: Yes, a surcharge equal to 25% of the tax due is charged for late payments,
plus 20% interest per year on any unpaid taxes, plus compromise penalty (if any,
this depends on the BIR officer).
5. File a request for Certificate Authorizing Registration (CAR) at the BIR. This
document is a certification proving that the transfer of property has been approved
by the BIR and that the taxes due on the said property have already been paid.
Hence, this document gives the RD the go signal to transfer the title to the seller’s
name. How long does it take to get the CAR?
6. Sam: After submission of all requirements, it would take at least 2 weeks, based
on my own experience for properties in Antipolo and Quezon City. Why is it
necessary to have two photocopies of this certificate?
7. Sam: The buyer will need this if and when they decide to sell the property later on
and transfer it to their buyer. The BIR will look for this when the buyer applies for
the next CAR.
8. 5. Go back to the Assessor’s office and pay the transfer taxes. How much is the
transfer tax?
9. Sam: This ranges from 0.25% to 0.75% (rate depends on the city/municipality
where the property is located) of the selling price or zonal value, whichever is
higher. Are there any documents needed to pay this tax?
10. Sam: Yes of course- Certificate Authorizing Registration from the Bureau of
Internal Revenue; Realty tax clearance from the Treasurer’s Office; and the
Official receipt of the Bureau of Internal Revenue (for documentary stamp tax).
Please refer to the article, “What is Transfer Tax” at foreclosurephilippines.com
for more information.
11. 6. Finally, go back to the Registry of Deeds and show the official receipts of the
paid taxes from the BIR and Assessor’s office, and the Certificate Authorizing
Registration. Pay the registration fee, which is based on graduated rates set by the
LRA based on SP (ex. For a property with a selling price of 1 Million pesos, the
registration fee is Php5,546). How long does this process take? Sam: Just recently,
I submitted all requirements for the registration of the transfer of a title in QC last
February 4, 2013, and was informed the new title will be ready for pickup on
March 21, 2013, that’s 45 days just for the registration of the title and the release
of a new one! Any tips or pointers for people who will request for a transfer of
certificate of title?
12. Sam: Just make sure all the required documents are complete and pay all taxes
related to the transaction early to have time to correct and problems/deficiencies,
don’t do it on the day of the deadline. Is it easy to do this process on your own or
would it be better to hire a broker/title company? Sam: If you are patient enough to
travel through traffic to go to the BIR, cityb hall, etc, then it would be okay to do
this on your own.
13. How to determine if the Title Presented by the Seller is Authentic Ask the seller
for a copy of the certificate of title, then go to the Registry of Deeds and ask for a
certified copy of the property’s title. The copy usually costs 100 pesos (2.5 USD),
but that depends on the municipality or city where the property is located.
Sometimes, it can take a few days to get this. Once you have the copy, check that
all details on the certified copy and seller’s title are identical. Everything has to be
identical, down to the last letter. If there are discrepancies, you should ask the
seller to verify this. Check if the property has any liens, existing mortgage,
property ownership claims, or restrictions. Q&A and More tips from Sam… What
if the property is in a subdivision or gated community, is it okay if it has a lien?
14. Sam: It’s okay as long as the owner fully disclosed this and explains how it can be
remedied. Better consult a lawyer that specializes in real estate or a knowledgeable
real estate broker. If a seller refuses to give you a copy of the title, walk awayIf
several months have passed since you got a certified true copy of a title, make sure
you get a new certified true copy before closing a deal, just to be sure there are no
surprises. Always get a traceback to ensure the mother title has no problems.