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The following post does not create a lawyer-client relationship between Alburo Alburo and Associates Law Offices (or any of its lawyers) and the reader. It is still best for you to engage the services of a lawyer or you may directly contact and consult Alburo Alburo and Associates Law Offices to address your specific legal concerns, if there is any.
Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.
AT A GLANCE:
- Original Deed of Sale;
- BIR Electronic Certificate authorizing Registration (eCAR)
- Certificate of Title (OCT/TCT/CCT)
- Latest Tax Declaration
- Latest Realty Tax Clearance
- Transfer Tax Receipt/Clearance
(Source: Section 1 and 2 of LRA Circular No. 10-2020)
Under Land Registration Authority Circular No. 10-2020, the following documents are the requirements for the registration of sale of registered lands:
- Original Notarized Deed of Absolute Sale/Document of Transfer executed by registered owner/s in favor of the buyer/s, with BIR stamp on the dorsal portion of every pages;
- Bureau of Internal Revenue (BIR) Electronic Certificate Authorizing Registration (eCAR) issued by the Revenue District Office of the BIR wich has jurisdiction over the properties subject of the sale;
- Original Owner’s Duplicate Certificate of Original Title (OCT)/Transfer Certificate of Title (TCT)/Condominum Certificate of Title (CCT) registered in the name of the Seller’
- Latest Certified Copy of the Tax Declaration on Land and/or Building which can be secured from the Assessor’s Office of the Local Government Unit having jurisdiction over the properties subject of the sale;
- Latest Realty Tax Clearance on Land and/or Building issued by the Assessor’s Office of the Local Government Unit having jurisdiction on the property/ies subject of the sale; and
- Transfer Tax Receipt/Clearance issued by the Treasurer’s Office having jurisdiction over the property/ies subject of the sale.
In case of unregistered lands, the following are the requirements:
- Original Notarized Deed of Absolute Sale/Document of Transfer executed by registered owner/s in favor of the buyer/s, with BIR stamp on the dorsal portion of every pages;
- Bureau of Internal Revenue (BIR) Electronic Certificate Authorizing Registration (eCAR) issued by the Revenue District Office of the BIR wich has jurisdiction over the properties subject of the sale;
- Latest Certified Copy of the Tax Declaration on Land and/or Building which can be secured from the Assessor’s Office of the Local Government Unit having jurisdiction over the properties subject of the sale;
- Latest Realty Tax Clearance on Land and/or Building issued by the Assessor’s Office of the Local Government Unit having jurisdiction on the property/ies subject of the sale; and
- Transfer Tax Receipt/Clearance issued by the Treasurer’s Office having jurisdiction over the property/ies subject of the sale.
Source: Section 1 and 2 of LRA Circular No. 10-2020
Read also: Basics of land titles, transactions, and real property registration
Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding taxation and taxpayer’s remedies, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/0917-5772207.
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