PROSESO SA PAGBABAYAD NG CAPITAL GAIN TAX - ESTATE TAX - AMNESTY TAX NAIHABOL NAMIN

Narito ang step-by-step na gabay at mga requirements para sa pagproseso ng transfer ng titulo sa BIR (Bureau of Internal Revenue) sa Pilipinas. Ang proseso ay bahagi ng kabuuang "Title Transfer" kapag may benta, donasyon, o mana ng lupa o ari-arian.

✅ Kailan ito ginagawa?

Kapag may change of ownership gaya ng:

Bilihan ng lupa/bahay (sale)

Donasyon

Pamamana (hereditary transfer)

📌 STEP-BY-STEP GUIDE SA BIR TITLE TRANSFER PROCESS

Step 1: Maghanda ng Kumpletong Requirements

Depende sa uri ng transfer (Sale, Donation, Inheritance), pero karaniwan ay ito:

🔖 Common Requirements:

Notarized Deed of Absolute Sale (DOAS) / Deed of Donation / Extra-Judicial Settlement

Certified True Copy ng TCT (Title) o Condominium Certificate of Title (CCT)

Certified True Copy ng Latest Tax Declaration (Land and/or Improvement)

Photocopy ng valid IDs ng buyer & seller (government-issued, with 3 specimen signatures)

TIN ng buyer at seller

Location Plan/Vicinity Map (usually from geodetic engineer)

Official Receipt ng Notarial Fee

Step 2: Pumunta sa BIR RDO kung saan nakalocate ang Property

Mag-submit ng documents sa ONETT (One-Time Transaction Section) ng BIR.

Hintayin ang Computation ng Taxes:

Capital Gains Tax (CGT) – 6% ng Selling Price, Zonal Value, o FMV (whichever is higher)

Documentary Stamp Tax (DST) – 1.5%

Expanded Withholding Tax (if applicable)

Step 3: Magbayad ng Buwis sa Authorized Agent Bank (AAB) ng BIR

Ibigay ang Payment Forms (BIR Form 1706 at 2000-OT) na may tax computation

Dalhin ang validated forms at proof of payment

Step 4: Mag-claim ng Certificate Authorizing Registration (CAR)

After payment, i-evaluate ng BIR ang iyong documents

Kapag approve, mag-i-issue ang BIR ng:

CAR (Certificate Authorizing Registration)

Stamped Deed of Sale

Stamped Tax Declaration

⏳ Processing time: 2 to 3 weeks, depende sa RDO

Step 5: Proceed sa Assessor's Office (City/Municipal)

Ipasa ang CAR at iba pang documents

Magpa-issue ng bagong Tax Declaration under new owner's name

Step 6: Proceed sa Registry of Deeds (RD)

I-submit:

Original Title

CAR

Stamped Deed of Sale

Tax Clearance

Updated Tax Declaration

Magbayad ng Registration Fees

Hintayin ang release ng Updated Title under your name

📌 TIPS:

Photocopy lahat ng documents (at least 3 copies)

Check BIR zonal value ng lupa (maaaring mas mataas ito sa selling price at siyang pagbabasehan ng tax)

Maghanda ng OR/CR ng Notarial payment

Kung inheritance ang cause, kailangan ng Extrajudicial Settlement at Affidavit of Self-Adjudication (if solo heir)

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