Guide: How to Transfer Land Title in Cebu

Did you know that registering land titles in the Philippines can be completed in just one day? The Land Registration Authority provides 5 easy steps to make the process straightforward. Ensure you have all the necessary documents to start.

Here’s a typical scenario:

You purchase a parcel of land from a private seller. You sign the Deed of Sale and pay the agreed amount. Keep two copies of the notarized Deed of Sale—one for the transfer of the land title and registration, and one for your records. The seller provides you with the Owner's Certificate of Land Title, Tax Declaration, Real Property Tax Clearance, and any other pertinent documents such as a Road Right of Way, if applicable.

So, what should you do next?

As the new property owner, it’s crucial to register and transfer the title into your name. Visit the Registry of Deeds where the property is located to complete this step. While the process is relatively simple, dealing with government bureaucracy can be time-consuming. Preparing your documents in advance can streamline the process, allowing you to finish it in one day.

After you’ve submitted all documents and made the required payments, the Land Registration Office typically processes the registration in about 20 days. You will need to return on the designated date to collect your new title.

STEP 1: File and secure the required documents at the Bureau of Internal Revenue Regional District (BIR RDO)

2024 Updates: Filing is now done online. To obtain the electronic Certificate Authorizing Registration (eCAR), you need to complete the form online. Visit www.bir.gov.ph or this link https://www.bir.gov.ph/BIRCC-RDO-External-Service-32 and follow the instructions provided. You will still need to visit the BIR regional office where the property is located to have your Capital Gains Tax (CGT) and Documentary Stamp Tax (DST) computed. You will receive a printed computation that you will use to complete the online form. After submitting the online form, you will receive an email with the subject "Tax Return Receipt Confirmation." Print this email and submit it (along with other requirements below) to the Authorized Agent Bank (AAB) or Municipal/City Treasurer’s Office for payment processing. This mandatory online filing is in accordance with the Ease of Paying Taxes Law (EoPT) enacted in April 2024.

Requirements:

1. Deed of Absolute Sale (DOAS) - original + 2 photocopies

2. Transfer Certificate of Title (TCT) - Owner's Duplicate Copy + 2 photocopies

3. Tax Declaration for land and improvements, if any - Certified True Copy + 2 photocopies

4. Sworn Declaration of No Improvement or Certificate of No Improvement for vacant lots, if applicable

5. Tax Identification Numbers (TIN) of the Seller and Buyer

Sometimes, the BIR requires a Special Power of Attorney (SPA) if someone other than the signatory processes the transfer, a Certification from the Philippine Consulate if the SPA is executed abroad, or a vicinity map if the zonal value cannot be determined.

STEP 2: Secure the assessment of transfer taxes at the BIR and Authorized Agent Bank (AAB) or Municipal/City Treasurer’s Office

A BIR representative will calculate your Capital Gains Tax (CGT) and Documentary Stamp Tax (DST).

Notes: The buyer and seller should agree on who will cover the CGT and DST. CGT is 6% of the selling price, zonal value, or fair market value—whichever is highest. DST is 1.5% of the same values.

You need to complete three copies each of:

• BIR Form 1706 for CGT

• BIR Form 2000 for DST

These documents are filed and paid at the Authorized Agent Bank (AAB). In areas without AABs, they are filed with the Authorized City or Municipal Treasurer.

STEP 3: File documents at the BIR for the issuance of Certificate Authorizing Registration (CAR)

You’ll receive a claim slip with the CAR’s release date. Along with the CAR, you will get:

1. Original Deed of Absolute Sale, stamped as received by the BIR

2. Owner’s Duplicate Copy of the Transfer Certificate of Title

3. Original copies of BIR Forms 1706 and 2000, stamped as received by the BIR

4. Copies of the Tax Declaration for land and improvements

STEP 4: Pay the Transfer Taxes and secure the Tax Clearance at the Local Treasurer’s Office

Requirements:

1. Original and one photocopy of the Deed of Absolute Sale

2. Photocopy of the Tax Declaration

3. Official Receipt of Payment for Real Property Tax and Special Education Fund Tax for the current year

STEP 5: Acquire the new land title with your name at the Registry of Deeds

The Registry of Deeds will issue the new Transfer Certificate of Title under your name once you’ve paid the registration fee.

Requirements:

1. Original Copy and 3 photocopies of the Deed of Absolute Sale, stamped as received by the BIR

2. Seller’s or Owner’s Duplicate Copy of the TCT or CCT

3. Original Copy of the CAR

4. Original Copy of the Tax Clearance

5. Original Copies of Official Receipts for CGT, DST, Tax Clearance Certificate, and Transfer Fee

6. Original Copies of the Current Tax Declaration for land and improvements from the local assessor’s office

If the seller or buyer is a corporation, submit:

• Secretary’s Certificate authorizing the sale

• Certified True Copy of the Articles of Incorporation and By-Laws

Important: Request a new Tax Declaration at the Local/Municipal or Provincial Assessor’s Office after the title transfer to update all records.

Requirements:

1. Deed of Absolute Sale

2. Transfer Certificate of Title

3. Transfer Tax Receipt

4. Tax Clearance

Don’t overlook this step. Make sure to request the new Tax Declaration after the title is transferred to your name.