STEP 1.

Proceed to BIR for the Issuance of Certificate Authorizing Registration

A. Supporting Documents
1. Deed of Absolute Sale
2. Transfer Certificate of Title
3. Certificate of Non-Improvement (for vacant lots-original copy)
4. Real Estate Tax Declaration
5. Machine Validated CWT or CGT Remittance Return Form
6. Machine Validated Doc. Stamp Tax Declaration Form
7. Receipts on payment of CWT or CGT and DST
B. Pay to the Bureau of Internal Revenue (BIR) of the following taxes:
1. Documentary Stamps tax - The tax return shall be filed within five (5)
days after the close of the month when the taxable document was
made, signed, issued, accepted, or transferred.
2. Creditable withholding Tax or Capital gains Tax - Shall be paid within
Thirty (30) days period from the date of notarization of the document.
C. Procedures
1. Proceed to BIR's Regional office which has jurisdiction over the property
for assignment of Examiner
2. Assessment by Examiner of the Documentary Stamps Tax ( 1.5% of the
selling price or BIR zonal valuation, whichever is higher) and CWT or CGT
(6% based on the selling price or BIR zonal valuation, whichever is higher
3. Payment of DST and CWT to any accredited bank submit all requirements
to the examiner and wait for the advice to when is the release of the
CAR
STEP 2. Payment of Transfer Tax at City Treasurer's Office - Payment shall be made
within sixty (60) days from the date of the execution of the deed
A. Supporting Documents

1. Deed of Absolute Sale

2. TCT
3. Certificate Authorizing Registration (when available)
B. Procedures
1. Proceed to Transfer Fees/MiscellaneousTaxes Division (Assessor's Office)
for assessment
2. Payment of Transfer Tax to the City Treasurer (not more than seventy
five percent (75%) for Quezon City and 50% for Makati City ) of one
percent (1 %) of the total consideration involved in the acquisition of the
property or of the fair market value in case the monetary consideration
involved in the transfer is not substantial, whichever is higher.
STEP 3. Registration of Sale and Transfer of TCT to Register of Deeds which has
jurisdiction over the property
A. Supporting Documents
1. Deed of Absolute Sale
2. Certified True Copy of Articles of Incorporation and by Laws of Seller
3. Secretary's Certification
4. Transfer Tax Receipt
5. BIR Form 1606 & 2000 with receipts
6. Resolution to Buy/Sell of both parties (if parties are corporations)
7. Real Estate Tax Declaration
8. Certificate of RET payment/Tax Clearance
9. Release of Mortgage ( if applicable)
10.Other documents as may deemed necessary by the Register of Deeds
B. Procedures
1. Registered documents for entry in Registry books (Primary Book of Entry)

2. payment of fees to Cashiering Division

3. assignment of Examiner for document verification
4. examiner to advice applicant when to pick-up the new TCT
STEP 4. Transfer of Tax Declaration to the name of the new owner
A. Supporting Documents
1. Deed of Sale (Document used in the transfer of Title)
2. Transfer Certificate of Title (TCT)
3. BIR Certification
4. Transfer Tax Receipt
5. Latex Tax Receipt/Tax Clearance
6. Subdivision Plan (If lot is subdivided)

1.

A. PROCESSING OF TRANSFER OF OWNERSHIP OF REAL PROPERTY

An owners copy of tax declaration is issued upon transfer of ownership of the subject real
property from the previous to the new owner as a result of sale, re-assessment, revision,
subdivision or consolidation of real property.
STEPS/PROCESS
REQUIREMETS/
DURATION
FEES
CLIENT
SERVICE
FORMS
PROVIDER
Determine the
1. Sign in
Clients purpose
2 mins.
Client
and endorse to the
Logbook
personnel incharge.
2. Present
Verify the
10 mins. For Titled Property
the
requirements
1. Certified Photocopyof Title
Requirements presented and
(OCT, TCT, EPs, CLOAs)
identify the
number for
2. Certified photocopy of Deed of
Assessment
Conveyance (Sale, Quitclaim,

donation, etc.)
3. Photocopy of Certificate of
Authorizing to Register (BIR).
4. O.R. of Real Property and
Transfer Tax Fee.
For Untitled Property
1. Approved Survey Plan

(Assign PIN &

ARPN)

2. Certification from CENRO

3. Affidavit of ownership/Sworn
Statement
4. Certification from Barangay
Captain
5. Ocular Inspection/investigation
by the Assessor

Prepare &
accomplish the
Field Appraisal &
Assessment Sheet.
Type the TD
3. Wait for extracted from
documents to accomplished
be processed FAAS for review
& signature.
Review & sign the
FAAS & updated
Tax Declaration
for approval.
4. Receive
Release the
the duly
documents to the
signed FAAS
client after signing
& Updated
the logbook.
TD.

5 mins.

15 mins.

3 mins.

2 mins.

TOTAL RESPONSE TIME 37 mins.