Once the BIR issues the eCAR, the buyer pays the local transfer tax at the provincial or city treasurer, then presents the notarized deed, the owner's duplicate title, the eCAR, and the tax clearances to the Registry of Deeds. The Registry cancels the seller's title and issues a new Transfer Certificate of Title in the buyer's name. The last step is updating the tax declaration at the assessor's office.
Many buyers believe the deal is finished once the BIR releases the eCAR. It is not. Until the sale is registered, the buyer is not protected against the rest of the world — and the title still says someone else’s name. This guide picks up exactly where our commentary on paying capital gains tax at the BIR ends, and walks through the final leg: the local transfer tax, the Registry of Deeds, and the assessor.
Why Registration Is Not Optional
Under the Property Registration Decree (Presidential Decree No. 1529), the act of registration is the operative act to convey or affect the land insofar as third persons are concerned. A notarized deed binds the seller and the buyer between themselves, but it is the registration that binds everyone else. Registered instruments are constructive notice to all persons from the time of registering.
The practical consequence is brutal. An unregistered buyer can lose to a later buyer who registers first in good faith, or to a creditor who annotates a levy on the title. Every year that a sale sits unregistered is a year of avoidable risk — and a year in which the seller could mortgage or resell the property.
Step 1: Pay the Local Transfer Tax
The transfer tax is a local tax, collected by the provincial, city, or municipal treasurer where the property lies — separate from and additional to the BIR’s capital gains and documentary stamp taxes. It is normally payable within a period set by the local government after the deed is executed, and late payment attracts local penalties. Bring the deed, the eCAR, and the tax declaration; you will get an official receipt and, in many LGUs, a transfer tax clearance.
Step 2: Clear the Amilyar and Get the Tax Declaration
Secure a real property tax clearance from the treasurer showing the amilyar is paid up to date, and the latest tax declaration from the assessor. This is where old delinquencies surface. Real property tax is a lien on the property itself, so it follows the land regardless of who incurred it — and the Registry will not proceed while it is outstanding. If arrears exist, settle who pays them before closing, not at the counter.
Step 3: Assemble the Registry Requirements
The core bundle for a sale is:
- The notarized Deed of Absolute Sale (original and copies);
- The owner’s duplicate certificate of title — the seller’s copy, which is surrendered and cancelled;
- The eCAR from the BIR;
- The transfer tax receipt and the real property tax clearance;
- The latest tax declaration; and
- Valid IDs and, where a representative files, a special power of attorney.
Special cases add requirements: agricultural land may require a clearance from the Department of Agrarian Reform; a condominium unit often needs a certificate that association dues are paid and may raise the foreign-ownership ceiling; and property of a deceased owner cannot be sold at all until the estate is settled. The Registry’s own checklist governs, so ask for it before you queue.
Step 4: File and Pay the Registration Fees
File with the Registry of Deeds that has jurisdiction over the location of the property. The registration fee is not a flat amount — it is computed from the Land Registration Authority’s schedule of fees, which scales with the value of the property, and there are additional entry and information-technology fees. The Registry will assess the exact amount; budget for it as a real closing cost rather than an afterthought.
Step 5: The New Title Is Issued
The Registry examines the documents, cancels the seller’s certificate of title, and issues a new Transfer Certificate of Title (TCT) — or a Condominium Certificate of Title for a unit — in the buyer’s name. Read the new title carefully when it is released. Subsisting annotations are carried over, and this is the moment to confirm that a mortgage that was supposed to be released has in fact been cancelled, and that no adverse claim or lis pendens has crept on.
Step 6: Update the Tax Declaration
The final step is the one most often skipped. Bring the new title, the deed, and the eCAR to the assessor’s office so a new tax declaration is issued in your name. Until you do, the amilyar keeps being billed to the previous owner, notices go to the wrong person, and arrears quietly accumulate against your property.
What Delays Registration
The recurring culprits: a technical description in the deed that does not match the title; names or civil status inconsistent across the deed, title, and IDs; a missing owner’s duplicate (which requires its own court petition to replace); unpaid amilyar; an unreleased mortgage annotation; and estates that were never settled. Most of these are discoverable during due diligence — which is exactly why the certified true copy of the title should be checked before any money changes hands.
Frequently Asked Questions
Why do I need to register the sale if the deed is already notarized? Because under the Property Registration Decree, the act of registration is the operative act that conveys or affects the land as to third persons. A notarized deed binds only the buyer and seller between themselves. Without registration, a later buyer who registers first in good faith, or a creditor who annotates a levy, can defeat you.
What do I bring to the Registry of Deeds? The notarized deed of sale, the owner's duplicate certificate of title, the eCAR from the BIR, the transfer tax receipt, the real property tax clearance, the latest tax declaration, and valid IDs. Agricultural land may need a DAR clearance and a condominium may need proof that dues are paid.
How much is the registration fee? There is no flat rate. The Registry computes it from the Land Registration Authority's schedule of fees, which scales with the value of the property, plus entry and IT fees. Treat it as a real closing cost and have the Registry assess it.
Do I still need to go to the assessor after getting the new title? Yes. You must update the tax declaration at the assessor's office so it is issued in your name. Until then the real property tax keeps being billed to the previous owner and arrears can quietly accumulate against your property.
This commentary is for general informational purposes only and does not constitute legal advice. For guidance specific to your situation, please consult a licensed attorney.
If you want the transfer completed properly from the BIR through to the new title, our firm can handle the registration end to end. You may reach us via Viber or WhatsApp, call us at 0995 433 5550, or send an email to vivasnobles@gmail.com. We look forward to hearing from you.