Buying Property in the Philippines Process: Due Diligence, Contracts, Taxes and Title Transfer in Order

The buying property in the Philippines process at a glance, and what foreigners can buy

For a foreign buyer, the process runs in this order: confirm what you can legally own, verify, reserve, sign and notarize, pay or finance, settle taxes at the BIR for the eCAR, pay the local transfer tax and clear real property tax, register the new title, update the tax declaration, and take turnover. Get the order wrong and the usual result is money paid with no title to show for it.

1. Confirm what you can buy under the Constitution and the Condominium Act (this section).
2. Check the title, tax declaration, the developer's license to sell and the broker's license (section 2).
3. Reserve the property (section 3).
4. Sign a Contract to Sell or a Deed of Absolute Sale and notarize the deed (section 3).
5. Pay or arrange a loan (section 4).
6. Pay taxes at the BIR Revenue District Office (RDO) where the property is and obtain the eCAR (section 5).
7. Pay the transfer tax and get a real property tax clearance from the local treasurer (section 5).
8. Register at the Registry of Deeds, which cancels the old title and issues a new one (section 5).
9. Get a new tax declaration from the assessor (section 5).
10. Take turnover and start paying holding costs (section 6).

What foreigners can buy. Article XII, Section 7 of the 1987 Constitution says that, except by hereditary succession, private lands may only be transferred to those qualified to acquire or hold lands of the public domain. That is why a foreigner cannot buy land in their own name. Condominiums follow their own rule. Section 5 of the Condominium Act, RA 4726, says that where the common areas are co-owned by unit owners, a unit may only go to Filipino citizens or corporations at least 60% Filipino-owned, except by inheritance. Where a condominium corporation holds the common areas, a transfer is valid only if the accompanying membership or shares would not push foreign interest in that corporation beyond the legal limit. In practice foreigners buy condominium units, and the first question is whether the project still has foreign ownership room. The four legal holding routes are explained in what foreigners can buy in the Philippines, and a condo title checklist is in foreign condo ownership explained.

Get a TIN first. The first item on the BIR capital gains tax checklist is the TIN of both seller and buyer, entered on a TIN Verification Slip. The BIR primary registration requirements say local individuals and resident aliens getting a TIN for a one-time transaction (ONETT) file BIR Form 1904, two originals if filed manually, with a photocopy of a government-issued ID, and online applicants upload a selfie holding the ID. For non-resident foreign nationals, the list shows Form 1904 plus the passport data page with entry and exit stamps where applicable. If a representative applies, the special power of attorney must be apostilled or authenticated by a Philippine embassy or consulate. Without a TIN, the BIR cannot issue the tax computation. To have the full sequence mapped to your property, talk to Yixing's settling-in team.

Step 1: Verify the title, tax declaration, developer and broker before paying

Before any money moves, get a certified true copy (CTC) of the title from the Registry of Deeds yourself, check the owner and annotations, then confirm the developer's license to sell and the broker's license.

Title. The first use the LRA FAQ gives for a CTC is due diligence before buying, selling or leasing property. You can request one at the Registry of Deeds where the property is, at any computerized registry through Anywhere-to-Anywhere (A2A), or online through the LRA eSerbisyo Portal with door-to-door delivery. You need a letter request or Transaction Application Form (TAF), a photocopy of the title and an ID. According to the LRA, eTitles (PHILARIS) requested at the local registry can be claimed after 1 working day and manual titles after 3 working days. eSerbisyo delivery takes 3 to 5 working days in Metro Manila and 5 to 7 elsewhere, and manual titles may need another 5 to 7 working days.

On the CTC, check 3 things: that the registered owner matches the seller's ID, that the area and lot or unit number match the contract, and whether the annotations show a mortgage, levy, adverse claim or a registered sale contract. Under the Property Registration Decree, PD 1529, Section 51 makes registration the operative act that binds the land as to third persons, and Section 52 makes a registered instrument constructive notice to everyone from the time of registration. How to read annotations is covered in title annotations explained, and authenticity checks in how to verify a Philippine land title.

Tax declaration and arrears. Also get a certified copy of the latest tax declaration from the local assessor, since both the BIR and the Registry of Deeds require it. Ask the seller for real property tax receipts and ask the condo administration whether dues are unpaid. Who bears a previous owner's arrears is covered in unpaid association dues on resale units.

Developer. Section 5 of PD 957 says a registered developer may not sell subdivision lots or condominium units until it has a license to sell. Section 25 of RA 11201 moved the former HLURB's regulatory function over subdivisions and condominiums to the Department of Human Settlements and Urban Development (DHSUD). For pre-selling units, check this license first, as described in how to check a developer's license to sell.

Broker. Section 29 of the Real Estate Service Act, RA 9646, bars anyone from practicing or presenting themselves as a real estate service practitioner without passing the licensure exam and holding a valid certificate of registration and professional ID, or a special or temporary permit, and requires brokers to post the required bond. Section 28 exempts, among others, owners dealing with their own property (except developers) and unpaid attorneys-in-fact. See how to check a broker's license.

Two more checks people skip: whether anyone is occupying the property (occupied property) and how close it is to a fault line (fault line checks).

Title, tax declaration, license to sell and broker license: all four checks are cheapest before any money moves. Have Yixing run the checklist on your property and sequence signing and payment →

Steps 2 and 3: Reservation, contract and notarization

A reservation holds the unit but transfers nothing. Pre-selling and installment purchases usually use a Contract to Sell, followed by a Deed of Absolute Sale once fully paid. The notarized deed is what the BIR and the Registry of Deeds accept for the transfer.

Reservation. New units are usually held with a reservation payment and a reservation agreement that locks in the unit and price terms. Whether that money is refundable depends on the agreement and on how far legal protection reaches, so read the terms before paying. See whether a reservation fee is refundable.

Which contract comes first. A Contract to Sell is conditional, and ownership does not pass until the price is paid in full. A Deed of Absolute Sale transfers ownership once signed and delivered. The differences and a safe signing order are in Contract to Sell vs Deed of Absolute Sale. Two requirements come straight from official sources:

• Section 17 of PD 957 requires the seller to register contracts to sell, deeds of sale and similar instruments for subdivision lots and condominium units with the Registry of Deeds where the property is, whether or not the price is fully paid. After paying for a while, pull a CTC and look for the annotation.
• The BIR checklist requires a notarized Deed of Absolute Sale, one original and two photocopies. The LRA FAQ lists the basic registration requirements as the original deed, a certified copy of the latest tax declaration and the owner's copy of the title. An unnotarized deed will not get through either office. See how notarization works in the Philippines.

Signing from abroad. The BIR checklist says a deed or special power of attorney (SPA) executed abroad needs a certification from the Philippine consulate or an apostille. The LRA FAQ still says documents executed abroad need a certificate of authentication from the nearest Philippine consulate. Because the wording differs, confirm with the RDO and the Registry of Deeds which form each will accept. When a representative transacts, the BIR asks for photocopies of the government IDs of the parties and the representative, signed on the copies. See apostille and consular authentication.

Married sellers. The BIR lists a PSA-certified marriage certificate as an extra requirement when the transferor is married. Whether the spouse must also sign or consent should be confirmed case by case. Where ownership is disputed, consult a licensed lawyer; this article is not legal advice.

Corporate sellers. The BIR asks for a secretary's certificate or board resolution approving the sale and naming the authorized signatory.

Backing out of an installment purchase. Buyers of residential property on installment are protected by RA 6552, the Maceda Law. Grace periods and refund rules are in the Maceda Law refund guide. If the contract turns out to differ from what the seller promised verbally, keep every message and receipt before deciding whether to negotiate, assign or file a complaint.

Step 4: Payment and financing, with every payment tied to a document

Ready units and resales are usually paid in full at the same time the deed is signed. Pre-selling units are usually paid in installments. Loan releases are generally tied to mortgage registration. Whatever the structure, each payment should line up with a document you can verify.

The 3 common structures:

• Full payment. After due diligence, the final payment, the signing and notarization of the Deed of Absolute Sale, and the handover of the owner's copy of the title happen together. Do not pay in full before you hold the notarized deed and the original title.
• Developer installments. You pay under the Contract to Sell schedule, then settle the balance around turnover with a loan or your own funds. For ordinary assets sold on installment, the BIR asks for the Contract to Sell and the payment schedule, which shows the tax treatment differs from a one-time sale. Follow the BIR's classification.
• Loans. Whether a foreigner qualifies and on what terms depends on each bank or housing fund's current policy. See home loans for foreigners and Pag-IBIG for foreigners.

Three protections for pre-selling buyers under PD 957:

1. Section 18: a developer may not mortgage any unit or lot without prior written approval from the regulator. If the project is mortgaged, the buyer may choose to pay installments directly to the mortgagee, who applies them to the debt on that unit so the buyer can get title promptly after full payment.
2. Section 25: the developer must deliver the title once the buyer has paid in full, and may not charge any fee for issuing it other than those needed to register the deed of sale. If a mortgage remains when the title is issued, the developer must redeem it within 6 months.
3. Section 26: until title passes to the buyer, the developer pays real estate tax and assessments without recourse to the buyer. If the buyer has actually taken possession and moved in, the buyer becomes liable to the developer for that tax from the following year.

Three questions before each payment: Is the payee the registered owner or the licensed developer? Who issues the official receipt or invoice? The BIR also asks for the seller's invoice or official receipt in sales of capital assets. And who pays each tax and fee under the contract?

Money from abroad. If the purchase money comes from overseas, keep remittance records, the contract and receipts matched to each other, since a lender or a future buyer may ask for them. Bank-specific remittance requirements follow the receiving bank's rules.

Risks during installments. If the developer delays or the project stalls, start with the contract and the remedies under PD 957, covered in stalled developer projects. For complaints, see filing a property complaint with DHSUD.

Step 5: The title transfer in four stops: BIR, treasurer, Registry of Deeds, assessor

The legal order is: pay taxes at the BIR and get the eCAR, pay the transfer tax and get a real property tax clearance from the local treasurer, register at the Registry of Deeds for a new title, then get a new tax declaration from the assessor. The basis is Section 58(E) of the Tax Code (NIRC): the Register of Deeds may not register any document transferring real property until the BIR has certified that the transfer was reported and any capital gains or creditable withholding tax was paid.

1. BIR, at the RDO where the property is. Based on the BIR capital gains tax page and documentary stamp tax page:

• Capital gains tax. The sale of Philippine real property held as a capital asset is taxed at 6%. The seller files BIR Form 1706 and pays within 30 days following the sale. Section 24(D)(1) of the NIRC bases the tax on the gross selling price or fair market value, whichever is higher. Ordinary assets, such as those held by developers or used in business, are taxed differently, as the BIR determines.
• Documentary stamp tax. Deeds of sale of real property are taxed on the consideration or fair market value, whichever is higher, which the BIR's rate table shows as 1.5% (NIRC Section 196). One-time transactions use BIR Form 2000-OT, filed and paid within 5 days after the close of the month in which the deed was signed.
• eCAR. Processed at the RDO covering the property. You first get an approved ONETT Computation Sheet (OCS). Mandatory documents include both parties' TINs, the notarized deed, a certified copy of the tax declaration from the assessor, a certified copy of the title and, for representatives, the SPA. After payment, you apply for the eCAR with the returns and proof of payment, the OCS and the transfer document. The BIR also offers the eONETT online system.
• A moving tax base. Section 18(a)(3) of RA 12001 tells the Commissioner of Internal Revenue to use the schedule of market values (SMV) or the actual selling price, whichever is higher. Section 29 says that until SMVs are updated, the BIR uses existing SMVs, zonal values or the actual price, whichever is highest. Which figure counts as fair market value follows the BIR's current practice.

2. Local treasurer. Section 135 of the Local Government Code, RA 7160, lets a province impose a transfer tax of up to 50% of 1% of the consideration, or of fair market value where the consideration is not substantial, whichever is higher. The seller must pay within 60 days of the deed's execution. The Register of Deeds and the assessor must see proof of payment before registering the deed or cancelling the old tax declaration, and notaries must send the treasurer a copy of the deed within 30 days of notarization. Section 151 lets cities set rates up to 50% above the provincial maximum. Quezon City's treasurer's page, for example, states a rate of up to 75% of 1%. Section 209(b) of the same Code requires the Register of Deeds to ask for a certificate that all real property taxes have been paid and allows it to refuse registration without one. Quezon City's tax clearance guide lists the latest tax declaration and latest tax receipt among the requirements, plus an SPA when the owner is overseas.

3. Registry of Deeds. The LRA FAQ lists the original deed, a certified copy of the latest tax declaration and the owner's copy of the title as basic requirements. Issuing a new title also needs the BIR CAR, the real property tax clearance and proof of transfer tax payment, and later transfers of a condominium title (CCT) need a Certificate of Management. PD 1529 Section 53 requires the owner's duplicate title with any voluntary instrument, and Section 57 has the registry issue a new title to the buyer and stamp the old one cancelled. You can estimate registration fees with the LRA's ERCF tool.

4. Assessor. Section 208 of RA 7160 requires the person transferring property to notify the assessor within 60 days. Quezon City's assessor's page lists transfers of ownership based on the new title among the reasons it issues tax declarations. Once updated, annual real property tax bills come to you; see property holding costs. The law names the taxpayer, but who actually bears each cost is often set in the contract, so spell it out. For condo turnover and the CCT, see condo turnover and title transfer.

The transfer passes through the BIR, the treasurer, the Registry of Deeds and the assessor, and a missing document at one stop blocks the next. Let Yixing turn your transfer documents and deadlines into one timeline →

Which route are you on: new project, resale, foreclosure, or buying from abroad

Two buyers can both be "buying a condo" and still face different paperwork at the tax office, because it matters who the seller is and where you are. The main sequence is covered above. This section sorts readers into routes and describes only what differs from the main line.

The first dividing line is how the Bureau of Internal Revenue (BIR) classifies the property in the seller's hands. In the FAQ on its capital gains tax page, BIR splits real property into capital assets and ordinary assets. A developer's inventory held for sale is an ordinary asset, and so is real property that banks acquire through foreclosure. A person who is not in the real estate business and sells a property they hold, and have not used in a business, is selling a capital asset. You and the seller do not get to negotiate the classification; BIR decides it. But it changes which documents you carry to the tax office.

• If you are buying from a developer (pre-selling or ready-for-occupancy) → take the developer route. The property is an ordinary asset. Where the price is paid in installments, the BIR checklist asks for the Contract to Sell and the schedule of payments (one original and one photocopy), so keep the CTS, the payment schedule and every installment receipt together, not just the final Deed of Absolute Sale. Also note that the condominium certificate of title (CCT) for a new project may not exist yet in individual form: the Land Registration Authority (LRA) FAQ lists the Master Deed, the Declaration of Restriction, the floor plan, the project registration certificate, the development permit and the license to sell as documents for the first issuance of a CCT, and all of those sit with the developer. Before signing, ask when the CCT is expected, who files, and who bears each transfer-related cost, and get the answers into the contract. For deposits and missed installments see whether a reservation fee is refundable and what a buyer can get back after stopping payments; for turnover versus title see the full path from turnover to your CCT.
• If you are buying a resale condo from an individual → take the individual-seller route. According to BIR, the capital gains tax return is filed by the seller (the transferor), and for capital-asset sales the checklist also asks for the sales invoice or official receipt issued by the seller. Your leverage is at both ends: pull a certified true copy of the title yourself before paying, and ask the condominium office about arrears; how a previous owner's arrears are treated is in whether you inherit the previous owner's dues, and for older buildings read whether an old condo is still worth buying.
• If the seller is a company, or the unit is a bank foreclosure → take the company or foreclosure route. Where the seller or buyer is a corporation, the BIR checklist asks for a secretary's certificate or board resolution approving the sale, giving the property details and the name and position of the authorized signatory (one original and one photocopy). For foreclosure transactions the checklist likewise asks for the seller's invoice or official receipt. Properties banks acquire through foreclosure sit in the same ordinary-asset class as developer inventory. Case details belong with a practicing lawyer.
• If you are abroad, including buyers from mainland China and Hong Kong → take the remote route. The key points are the TIN, the special power of attorney (SPA) and authentication. On BIR's primary registration page, a non-resident foreign national applies for a TIN with BIR Form 1904 (two originals) plus the passport bio page including the entry and exit stamps where applicable, and where a representative acts, the SPA must be apostilled or authenticated by the Philippine Embassy or Consulate General. The BIR capital gains checklist says a deed and SPA executed abroad need a Philippine Consulate certification or an Apostille, while the LRA FAQ says a Certificate of Authentication by the nearest Philippine Consulate is required. The wording differs, and the section on the unfavorable side of buying explains how to avoid a wasted trip. For the overall path see how Chinese buyers complete the paperwork and, for Hong Kong buyers, the direct answers for Hong Kong buyers.
• If the seller is married, or the unit came through inheritance → take the supplementary-identity route. The BIR checklist lists a PSA-certified marriage certificate where the transferor is married. For property transferred by succession, the BIR TIN page separately lists a death certificate, or an extrajudicial settlement or affidavit of self-adjudication, for local and resident-alien individuals. Whether a spouse must join the signing, and whether an estate has been settled properly, are case-specific questions for a practicing lawyer; this article is not legal advice.
• If you want a house with land, or you hope a purchase will change your immigration status → this procedure is not your starting point. Go back to what a foreigner may hold at all in what foreigners may buy, and to why purchase and residence are separate tracks in why buying property does not come with a status.

If you cannot tell which route applies, put the contract, a copy of the title and the seller's identity documents side by side and let the Yixing settling-in team sort out the route before the checklist is drawn up. Yixing is a private advisory company; we help with document compliance and follow-through, and approval and assessment rest with the competent authorities.

Document matrix: who issues each paper and where it is used

The paperwork looks heavy because it is a relay: several offices each issue some papers, and those papers are handed to the next office. Sorting the documents by issuer shows which ones you collect yourself, which sit with the seller, and which cannot be obtained until an earlier stop is finished. The table follows BIR's capital gains tax page, BIR's primary registration page and the LRA FAQ. Quantities and remarks are taken from the official pages; the counter you deal with may ask for more or less, so its instructions prevail.

Terms that are easy to mix up

A "certified true copy" is not a photocopy. A certified true copy is a stamped, certified document issued by the Registry of Deeds or the assessor. Where the BIR checklist says "Certified True Copy," that is what it means. And where it says "one original and two photocopies," prepare exactly that, rather than bringing one photocopy and hoping to swap it.

The owner's duplicate title and the certified true copy of the title are two different things. The first is the copy held by the registered owner, which the Registry of Deeds must receive when it processes a transfer; the second is the certified copy you request from the Registry, which BIR looks at when it computes the tax. Under Section 53 of the Property Registration Decree (PD 1529), registration of a voluntary instrument requires the owner's duplicate, so ask before you pay whether that copy is with the seller or with a mortgagee.

The OCS and the eCAR are different papers. The OCS is the approved computation of the tax, obtained before payment. The eCAR is the electronic certificate authorizing registration that BIR issues after payment, and the Registry of Deeds acts on it. BIR issues them one after the other, and without the first there is no second.

A TIN and a TIN Verification Slip are also separate. The TIN is the number; the verification slip is the paper the BIR checklist asks you to submit. How a foreign buyer obtains a TIN is described in the BIR section below. For the wider list of identity and status documents you will need, see which documents you need to prepare to buy a home.

Which papers have to come first

The table also hides a timing issue. The Tax Declaration and title copies BIR wants both have to be obtained from other offices first. The LRA FAQ says that when a certified true copy of a title is requested at the local Registry of Deeds, an electronic title can be claimed after 1 working day and a manual title after 3 working days; requested through the LRA eSerbisyo portal with door-to-door delivery, it takes 3-5 working days for Metro Manila addresses and 5-7 working days elsewhere, with a possible additional 5-7 working days for manually issued titles. The sensible order is therefore to collect these upstream documents first and then go to BIR. The LRA also runs an Anywhere-to-Anywhere service that lets you request a certified true copy at any computerized Registry of Deeds, which saves a trip when you are not near the property.

The BIR stop unpacked: the OCS, the tax filing and the eCAR are different actions

Many buyers treat "paying tax at BIR" as one errand. BIR's page lists it as consecutive items: obtain the approved OCS, file and pay, then apply for the eCAR. The place, the person and the documents differ at each step, which is why it pays to look at them separately.

1. Obtain the approved OCS. BIR lists the processing and issuance of the approved ONETT Computation Sheet (OCS) as its own item. The mandatory documents include the TINs of both parties, the notarized deed, the certified Tax Declaration and the certified title copy. The page says that a taxpayer who needs BIR's help with the computation is encouraged to go to the Revenue District Office (RDO) that has jurisdiction over the transaction to secure the approved OCS.
2. File and pay. The Final Capital Gains Tax Return (BIR Form 1706) is filed by the seller or transferor. It can be filed electronically through platforms such as eBIR Forms and paid through electronic payment channels, or paid through an authorized agent bank or revenue collection officer, regardless of which RDO has jurisdiction over the property, within 30 days following the sale, exchange or disposition. Where a bank receives the return, the return is stamped "Received" and the payment is machine-validated; those become part of the proof of payment used later for the eCAR.
3. Apply for the eCAR. The eCAR is processed at the RDO that has jurisdiction over the location of the property, wherever the return and payment were made. The application needs proof of payment (for example the official receipt, a validated bank deposit slip, or the payment reference number for an electronic payment), the approved OCS, and the transfer document (one original and two photocopies). Where the person signing is not one of the parties, add a notarized SPA, a company's secretary's certificate or board resolution, or a consulate certification or Apostille if executed abroad.

Two points run against intuition. First, the tax can be paid from anywhere, but the eCAR can only be processed at the RDO of the property, so a buyer overseas can complete the payment online yet still needs either to attend in person or to send a representative for the eCAR. Second, the filer is the seller. The buyer's role at this stop is to supply a TIN, cooperate on documents and keep the seller to the deadline. That is why tying the seller's delivery of the eCAR to the final installment in the contract is the most practical protection a buyer has; how to draft it is a question for a practicing lawyer, and whether you need a lawyer when you buy explains which steps need one.

Special situations that add documents

Beyond the main list, the BIR checklist has a group of "if applicable" documents. The ones most relevant to a buyer are these:

• The Tax Declaration does not show the actual location: where the zonal value cannot be determined from the documents, a location plan or vicinity map is required.
• A previously submitted deed was cancelled or terminated: a notarized rescission letter is required.
• Antedated sales: BIR lists separate supporting documents, namely a certified true copy of the deed issued by the Clerk of Court, the Regional Trial Court or the Office of the Executive Judge where the notary is registered, or a certification of notarization from the National Archives. What counts as antedated is for BIR to decide; if your deed's dates look inconsistent, ask the counter before you file.
• The seller claims a tax exemption: a Certificate of Exemption or a BIR ruling issued by the Commissioner or an authorized representative is required. That is the seller's paper; the buyer only needs to know it exists.

Filing online does not mean fewer documents

BIR says that for taxpayers' convenience the Electronic ONETT (eONETT) system may be used to apply for the OCS and the eCAR, and its eServices page describes eONETT as a web-based application for one-time transactions on taxable sales and donations of real and personal property. Neither page says which documents go away when you apply online, so the checklist on the BIR page remains the reference, and "online" should not be read as "no attendance": the rule that the eCAR belongs to the RDO of the property does not change. Where a representative acts, the checklist asks for the notarized SPA or secretary's certificate (one original and two photocopies), together with photocopies of the government IDs of the parties and the representative, showing photo and date of birth, with specimen signatures on the photocopies.

The TIN has to exist before this stop

BIR's primary registration page lists a TIN for a one-time transaction (ONETT) in the same category as E.O. 98 registrations. For local and resident-alien individuals making a manual application it asks for BIR Form 1904 (two originals) and a photocopy of a government-issued ID showing name, address and birthdate; an online application requires a selfie holding the ID. For a non-resident foreign national it lists BIR Form 1904 (two originals) and the passport bio page, including the date-of-entry and exit stamps where applicable. If a representative applies, a resident needs an SPA and IDs of both persons, while for a non-resident the SPA must be apostilled or authenticated by the Philippine Embassy or Consulate General. Without a TIN the OCS step cannot start, so it is the first domino in the whole transfer chain. For the fuller picture of process and cost blocks see how process and cost are built up.

Why files get stuck: what goes wrong at each station

A property transfer is rarely "rejected." More often it is returned or held up: one office finds the papers deficient and sends the whole set back, and only when you fix it can you move to the next stop. Almost every delay reduces to a handful of causes: missing documents, the wrong version of a document, or a document held by someone else. For how failures are distributed across financing, title, tax and registration, see the most common ways buying a home fails. Here each station is treated in order, with the symptom, the cause and a check you can make in advance.

BIR: stuck before the OCS

Symptom: the counter asks for more documents and the OCS does not come. Common causes:

• The TINs are not in place. The first mandatory item on the BIR checklist is the TINs of both parties on a verification slip. If one party is missing, complete papers behind it do not help. Foreign buyers should apply early, because BIR lists different application papers for resident and non-resident aliens.
• The deed is not notarized, or the copies are short. The checklist calls for the notarized deed, one original and two photocopies. A missing photocopy can mean coming back another day.
• The Tax Declaration copy is the wrong version. The checklist asks for the version at or nearest to the transaction date. If you bring one obtained long before, the counter may ask for a fresh one; the counter's requirement on the day prevails.
• The title copy does not match the deed. If the owner's name, the area or the unit number differs between the certified title copy and the deed, the tax cannot be computed on them, and the problem has to be fixed on the deed or title side, not at the BIR counter.
• The signer is not a party and the authority papers are short. The checklist wants a notarized SPA or a company's secretary's certificate, with ID photocopies showing photo, date of birth and specimen signature. An SPA signed abroad also needs a consulate certification or an Apostille; without it the SPA may not be accepted at all.
• The 30-day filing window is missed. The consequences of lateness are for BIR's current rules, but in process terms a late filing means a late eCAR, and the Registry of Deeds simply waits.

Local treasurer: stuck at the tax clearance

Symptom: the Registry of Deeds asks for a real property tax clearance. Under Section 209(b) of the Local Government Code (RA 7160), the Registry requires proof that real property taxes are fully paid, and can refuse registration without it. Common causes: unpaid property tax, or the latest tax receipt cannot be found. The Quezon City Treasurer's Office guide is a useful example: the application needs the latest Tax Declaration, the latest official receipt of real property tax and a photocopy of the owner's government ID; where the property has been sold, the deed of sale and the buyer's ID; where the owner is overseas, an SPA; and where a representative applies, an SPA, or a secretary's certificate for a company or someone not declared as the owner. Other cities and provinces publish their own forms and documents, and the local treasurer prevails.

Check in advance: ask the seller for the latest property tax receipt before you pay. Fixing arrears and missing receipts before payment costs far less than fixing them at transfer time. Arrears are not a "later" problem: they travel with the property, as what a homeowner pays every year explains.

Registry of Deeds: stuck on originals and the eCAR

Symptom: the Registry accepts the file and then returns it with a note that documents are incomplete. The basic requirements in the LRA FAQ are the original deed (a certified copy with a sworn affidavit if the original is unavailable), a certified copy of the latest Tax Declaration, and the owner's title and any co-owner's copies. For issuing a new title, add the BIR CAR, the real property tax clearance and proof of the transfer tax; add a DAR clearance where the property is covered by the agrarian reform program; for later transfers of a CCT, add a Certificate of Management; and for documents executed abroad, a Certificate of Authentication by the nearest Philippine Consulate.

Common causes: the owner's duplicate title is still with the seller or a mortgagee; the eCAR has not been issued; proof of transfer tax payment is not attached; foreign-signed documents have not been authenticated the way the LRA describes. Check in advance: print the list above and tick it item by item, rather than relying on memory. After filing, you can follow progress through the LRA Online Tracking System (LOTS) or an eSerbisyo account.

Assessor: stuck at the new tax declaration

Symptom: the new title is issued but the Tax Declaration has not moved into your name. At the Quezon City Assessor's Office, "transfer of ownership based on the new title issued" is one of the tax declaration services, and the application is made by e-mailing the completed form and full requirements; the office replies by e-mail with acceptance or denial and the reasons. Common causes: an incomplete form or documents, or data on the new title that does not match the old declaration. Check in advance: when a denial states its reasons, read them and cure them; do not resubmit the same papers.

The deadlock between stations

The harder problem is circular dependency across stations. The Registry wants the eCAR; the eCAR needs proof of payment; the seller has to pay and does not move. Or the owner's duplicate title is with a mortgagee, the mortgage has not been discharged and the Registry stage cannot begin. These deadlocks are not solved by making more trips to counters; they are solved by designing the deal in advance so that each payment matches a document milestone, the final installment depends on delivery of the eCAR and the new title, and any mortgage discharge comes before payment. Those arrangements are case-specific, so have a practicing lawyer review the contract; this article is not legal advice.

The unfavorable side for buyers: where it is slower, where trips are wasted, who this does not suit

A property transfer is not friendly to the buyer: you put in the most money, yet at most stages you are the party waiting on someone else. Stating the unfavorable points first is closer to how the process really is than a tidy list of steps.

No agency publishes a single time from signing to title

The LRA publishes claim times for certified true copies of titles, and BIR publishes its filing deadline, but none of the official pages we checked says how long the whole path from signing to a new title takes. The overall timeline is set by the slowest stop, and the slowest stop is often one you do not control: how fast the seller delivers documents, whether a mortgagee cooperates, the pace at which a developer files. To estimate the time, see how long it takes from viewing to transfer, and treat any figure there as a reference, not a promise.

Two offices word the foreign-document rule differently, which is where trips are wasted

The BIR checklist says "a certification from the Philippine Consulate, or an Apostille." The LRA FAQ says "a Certificate of Authentication by the nearest Philippine Consulate is required." Read literally, a document authenticated by a Philippine consulate is mentioned by both pages; a document with only an Apostille is mentioned by BIR, while the LRA page does not mention it. That does not mean an Apostille will be refused at the Registry of Deeds; it means the two counters may word it differently, and finding out after the paperwork is finished abroad, and having to redo it, is the most expensive failure. Before authenticating anything abroad, ask the RDO and the Registry of Deeds separately which form each accepts, and keep the answers on file. For the procedure of Apostille and consular authentication, rely on the current notices of the foreign affairs authority.

You are not the party who files the tax

According to BIR's page, the capital gains tax return is filed by the seller. The buyer has no option to "just go and pay it." If the seller does not act, the chain stops. That does not leave the buyer without tools: writing the seller's filing duty and deadline into the contract, linking the final installment to the eCAR, and stating who bears each tax and fee are all steps a buyer can take beforehand. See which to sign first, the CTS or the DOAS and who pays the agent's commission for the principle that who pays what must be written down.

Pre-selling units: keys are not title

For a pre-selling project the first CCT can be issued only after the developer assembles the Master Deed, the floor plan, the project registration certificate, the development permit and the license to sell, among other papers, and the pace is the developer's. What you can do is ask about the CCT arrangement before you sign and keep every payment and turnover document. Without that awareness, it is easy to treat turnover as transfer and let the follow-up on the title slip.

Requirements vary by counter

This article relies on the national pages of BIR and the LRA, and uses Quezon City as its local example. The treasurers and assessors of other cities and provinces may use different forms, submission methods and detailed requirements, and official pages are also updated. Confirming by phone or at the counter before filing costs less than curing a deficiency afterward. Note also that the LRA's estimated registration cost tool (ERCF) page showed as under maintenance when we checked, so rely on the Registry's counter for registration fees.

Who should not rely on a do-it-yourself approach

• Someone who wants to own land in their personal name. The law does not allow that route, so do not spend time on procedure; see the full guide to foreigners buying property.
• Someone who hopes buying will change their immigration status. Purchase and residence are separate tracks, each to be compliant in its own right; see why buying property does not come with a status.
• Someone who is short of time, cannot attend and has no trustworthy representative. BIR and the Registry of Deeds want originals and authentication, so every step of a remote transfer needs lead time.
• Someone whose budget covers only the price and no time buffer. A transfer involves several offices, and a return at any one stop lengthens the timeline. For how the cost blocks are made up, see what makes up the price of buying a home; this article gives no amounts.

These are process-level cautions, not a judgment on your case. For your own case, consult a practicing lawyer; this article is not legal advice.

After the new title arrives: check, retitle the tax declaration, and file

A new title in your name means the transfer is done, but it is not the end of the buying process: you still need to check it, move the tax declaration into your name and file the papers, so that a future sale and every year's holding costs are covered.

First, read the key entries on the new title

On the day it arrives, check these: whether the spelling of the owner's name matches your passport; whether the area, lot number or unit number matches the deed; and whether the annotations section holds any entry you do not recognize. If something is wrong, raise it with the Registry of Deeds as early as you can. Later, if you want to check the Registry's records again, you can request another certified true copy: the LRA FAQ lists the local Registry of Deeds, the Anywhere-to-Anywhere service and the eSerbisyo portal as ways to apply, and progress can be followed through the LOTS tracking system. Whether your title is a CCT or a TCT defines the scope of your rights; see the difference between a CCT and a TCT.

Second, the assessor

Transfer of ownership based on the new title is one of the services through which an assessor issues a tax declaration. At the Quezon City Assessor's Office, the applicant downloads and fills in the transfer form and e-mails it with all the required documents, and receives an e-mail notice of acceptance or denial. Other places use their own forms and methods, so follow the local assessor. Once the tax declaration is in your name, the annual property tax is billed to you.

Third, file the complete set

Keep at least the following, with a paper original and a scan of each:

• the notarized DOAS, plus the earlier CTS, the payment schedule and every installment receipt;
• the approved OCS, the proof of tax payment and the eCAR;
• the proof of transfer tax payment and the real property tax clearance;
• the new title, and a fresh certified true copy;
• the new tax declaration;
• the seller's invoice or official receipt;
• the project's house rules and your turnover inspection record.

Filing is not a formality. When you sell, these papers show the next buyer that the chain of ownership is complete. The LRA also says that a later transfer of a CCT requires a Certificate of Management; confirm with the Registry who issues it, then request it from that party and keep a record.

Fourth, moving in and holding costs

After turnover, moving in requires a permit from the property office; see what paperwork moving into a condo needs. Recurring costs such as association dues and property tax are covered in what a homeowner pays every year. If you live abroad, arrange in advance who will look after the unit and who will receive the bills.

If you would like one team to follow the whole line from vetting to signing, tax, transfer, tax declaration and move-in, you can contact the Yixing settling-in team. We are a private advisory company; what we help with is document compliance and follow-through, and registration and assessment rest with the competent authorities.

Official sources and last check

The added material in this article is based on the official pages listed below, each of which was read for its text when we checked. Property procedure, tax positions and counter requirements change with legislation and notices, so read the original page again before you file.

• BIR: Capital Gains Tax page for mandatory documents for the OCS and the eCAR, who files, the filing deadline, where the eCAR is processed, eONETT and the FAQ on asset classification.
• BIR: Primary Registration page for the TIN documents for a one-time transaction, listed separately for locals, resident aliens and non-resident foreign nationals.
• BIR: eServices page for the description of the eONETT system.
• LRA: Frequently Asked Questions for how to request a certified true copy of a title and claim times, basic registration requirements, additional requirements for a new title, and CCT requirements.
• LRA: Anywhere-to-Anywhere (A2A) service for requesting a certified true copy of a title at any computerized Registry of Deeds.
• Quezon City Treasurer's Office: real property tax clearance guide as an example of the local-government stop.
• Quezon City Assessor's Office: services as an example of transfer of ownership based on a new title and of certified copies of the tax declaration.

Two things should be stated plainly. First, the foreign affairs authority's pages on Apostille procedure, and the housing and urban development authority's pages on checking a developer's license to sell, could not be read when we checked, so for those details rely on the current official notices. Second, Quezon City is only an example of the local stop; the treasurer and assessor of other cities and provinces have their own requirements, and the local counter prevails.

Last checked: September 2026. This article is a general description of procedure and is not legal or tax advice; for your own case consult a practicing lawyer and a tax professional. Yixing is a private advisory company and does not represent any government agency.

Buying property in the Philippines as a foreigner: are you asking about eligibility, procedure, or residency?

When a foreigner asks what the procedure is for buying property in the Philippines, three different questions are usually packed into one. The first is eligibility: can a foreigner buy this particular property at all? The second is procedure: what are the steps for verification, signing, tax clearance and transfer? The third is status: does buying let me live here long term? Each question has its own set of rules, and the answer to one does not answer the others.

Eligibility rests on the Constitution and the Condominium Act. Under Article XII, Section 7 of the 1987 Constitution, private land may be transferred, except by inheritance, only to individuals, corporations or associations qualified to hold public land, which is why a foreign individual cannot buy land in his or her own name. Condominiums follow a separate rule: Section 5 of the Condominium Act (RA 4726) limits who may receive a unit, and in practice a single project caps foreign ownership at 40%. Before paying anything, ask whether the property includes land and whether the building still has foreign-ownership room, then confirm the answers against a certified true copy of the title from the Registry of Deeds. The four lawful ways to hold property are covered in the full guide to foreigners buying property, and the land-versus-condo split in what a foreigner can buy.

Procedure is the main subject of this article and the existing text above. No single agency issues an approval for your purchase. It is a chain of private transactions plus administrative registrations: you sign with the seller, the tax authority assesses and collects tax, and the Registry of Deeds registers once the required papers are in. That is why a purchase can only be refused in two real senses: a private party refuses you (the seller backs out, the developer rejects your plan, the bank declines the loan), or an agency returns your papers (the tax or registry stop finds them incomplete). The first hurts because money may already be out; the second hurts because it costs time. See the six most common ways a purchase fails.

Status needs its expectations set straight. Buying a property does not by itself give you residency. Whether you can stay long term is a visa question, and the two tracks must each be compliant. A failed transfer does not damage your visa, and a refused visa does not automatically void a sale. For the difference, read whether buying a home gets you a status. Residency categories are covered in dedicated articles and are not expanded here.

Once the three questions are separated, you can see where you are stuck. Paying a reservation before eligibility is checked is the most expensive wasted trip; doing the steps in the wrong order is the slowest; treating a purchase as a shortcut to status is the one that most often derails later plans.

The Philippine property purchase process as a chain of documents: what you hand in and what you get back

The purchase process reads best as a chain of documents: what you receive at one stop is your ticket into the next. The order cannot be changed because the law itself locks it. Under Section 58(E) of the Tax Code, the Registry of Deeds may not register any document transferring real property until the Bureau of Internal Revenue (BIR) certifies that the transaction has been reported and the tax paid. Without the electronic certificate authorizing registration (eCAR) the registry will not proceed; without the real property tax clearance the registry may refuse; without the new title the assessor cannot reissue the tax declaration. The four stops cannot be run in parallel on the same day.

Three points from the table. First, registry rejections cluster around a few causes. Section 53 of PD 1529 requires the owner's duplicate title to be presented with a voluntary instrument, and that copy is often still with the seller or a mortgagee. Section 209(b) of RA 7160 lets the registry require proof that real property tax has been fully paid, and refuse registration without it. Second, the taxable base is not automatically the price you agreed. Section 18(a)(3) of RA 12001 uses the higher of the schedule of market values (SMV) and the actual price, and where the schedule is not yet in place the highest of the current schedule, zonal value or actual price applies. Third, each office is chosen by where the property is, not where you live, so addresses and requirements must be checked on each office's own site.

Cities can run their treasurer and assessor stops differently, so do not apply one city's experience to another. For who issues each document, see the document checklist for buyers and sellers; for another take on the sequence, see which step comes first and which comes after.

How long the buying procedure takes: statutory deadlines, office processing time, and your own preparation

No agency publishes a total time for the buying procedure, and anyone who gives you a fixed number of months is passing off someone else's experience as a promise. A more useful approach is to split time into three kinds and plan each separately.

Statutory deadlines are the hardest. They start from different dates: capital gains tax runs 30 days from the date of sale, documentary stamp tax 5 days from the end of the month in which the deed was signed, transfer tax 60 days from signing, and notice to the assessor 60 days from transfer. Most of these taxes fall on the seller by law, but who actually bears them is often set by the contract, so write the bearer of each tax into the contract before signing instead of assuming 'the usual practice'. The consequences of missing a deadline follow the agency's current rules; this article quotes no amounts.

Office processing time follows whatever each receiving office currently publishes and varies widely by area. How long the registry takes to issue a new title depends on the local registry. What you can do is ask each stop about booking and requirements in advance rather than inventing your own estimate.

Your own preparation time covers getting a TIN, ordering certified copies, booking a notary, authenticating foreign documents and getting funds in place. It often takes more than half of the timeline, but it can be done early. The only part of the procedure where starting a day earlier saves a day is the three pre-payment steps: confirm the property is something a foreigner can buy, get TINs for both parties, and obtain the certified true copy yourself.

The right way to plan is backwards: fix the date by which everything must be done, subtract the two processing blocks that cannot be compressed (registry and tax), and what remains is your own block. Leave room for one rejection, because most delays are not at the counter but in papers that had to be redone. More on timing is in time, place and registry offices, and the overview of six steps is in the six-step buying process.

One practical habit helps with all three kinds of time: keep a single dated list of every document, who issues it, when it was ordered and when it expires. Certified copies and clearances age, and a file that sat for months may be asked for again. When a stop returns your papers, write down the reason and the date, so you can see whether the delay is yours or the office's. This list is also what you hand to anyone helping you, so they do not start from zero.

If you want a dated schedule for a specific property, hand it to the Yixing settle-in team. Exact deadlines follow current official notices; approval belongs to the competent agencies, and we help with document compliance and follow-through.

Can someone else handle the buying procedure for you? What can be delegated and what needs you in person

Most of the buying procedure can be delegated, but the authorization itself has to be done right, and a few things cannot be avoided. The logic is that whoever signs a document answers for its truth, so the closer a step is to signing, swearing or authenticating, the more complete the chain of authority must be.

What you can do early yourself, or have someone else do, includes ordering the certified true copy of a title (which can also be requested through the Anywhere-to-Anywhere arrangement or an online portal), getting a TIN, running errands to file papers and collecting receipts. None of these require you to make a fresh declaration of intent, so a clearly bounded authorization is enough. An authorization that is too narrow, or a power of attorney that was not authenticated, is often discovered only at filing, when the down payment has already been paid.

What you cannot avoid is the declaration of intent itself: the deed of sale is signed by the buyer and notarized. A buyer abroad usually arranges the authorization or signs in the local jurisdiction, then completes whatever authentication the intended use requires so that the document is accepted in the Philippines. A contract or power of attorney signed abroad without authentication is one of the reasons the registry returns a file. For a buyer working from China, see how Chinese buyers finish the procedure from home.

Hiring a lawyer is a separate matter. Which steps need a lawyer present and what an agent cannot replace are explained in whether you need a lawyer to buy. Who pays the agent's commission is in who pays the agent fee. Before choosing an agent, run the checks in the three documents to verify yourself: for off-plan units, check the developer's license to sell (Section 5 of PD 957) and the broker's license (Section 29 of RA 9646).

Do not give authority too broadly. A blanket power of attorney hands over signing, receiving money and transferring title all at once; a better approach is one authorization per task, naming the property, the action and the period. For legal disputes in a specific case, please consult a practising lawyer; this article is not legal advice.

Beyond the procedure: contract terms, nominee holding and payment checkpoints

A procedure followed correctly does not make a deal safe. The three traps below are not decided by any agency, yet they account for many of the losses buyers suffer.

Trap one: the contract does not say who bears which tax. The law names who is liable, but who actually pays is often set by the contract. When the assessed result is higher than expected and the contract is silent, this stop turns into a renegotiation, and many so-called failed purchases are really the two sides falling out here. The remedy is simple: write the bearer of each item into the contract before signing. How costs are built up is explained in what makes up the price of buying a home.

Trap two: payments with no matching document. Each payment should tie to a document you can verify: the reservation to a reservation agreement, installments to the contract, the balance to the transfer papers. A reservation only locks the unit and terms and does not transfer title; whether it is refundable depends on how the agreement is written, see whether a reservation fee is refundable. Off-plan purchases have their own kind of stuck: the unit is turned over but the title never arrives. Section 25 of PD 957 provides that the developer must deliver the title once the buyer has paid in full and may not charge anything beyond the cost of registering the deed. What happens when installments stop is in how much is refundable if you stop paying.

Trap three: nominee holding. Because a foreign individual cannot buy land, some people look for a local friend or partner to hold it. The verified material states plainly that using a nominee breaches the anti-dummy law; a local company holding land must be at least 60% Filipino-owned with foreign ownership no more than 40%. The more practical risk is that when the person named on the title turns hostile, you hold no paper proving ownership, see what you can do when a nominee refuses to return the property.

A further risk lies in the title itself: double sale. Section 51 of PD 1529 makes registration the operative act as against third persons, and Section 52 makes a registered instrument constructive notice to all from the time of registration. In practice, the first to sign is not necessarily the winner, the first to register is better placed, and not having looked at the register is no defence. If you discover a fake title or a double sale after closing, see what to do about a fake title or double sale.

This is general information only. For a specific case, consult a practising lawyer; this article is not legal advice.

Three checks before you pay: what the title certified copy tells you

The one part of the procedure fully in your own hands is the check you make before paying anything. Go to the Registry of Deeds, request a certified true copy of the title, and read it line by line in three places: whether the owner's name matches the seller's identity documents, whether the area and unit number match the contract, and whether the annotations column shows a mortgage, attachment or an already registered sale contract. Everything else can be fixed later at some cost; a title problem found after the money has gone is the most expensive kind.

A burden on the title. Mortgages, attachments, adverse claims and easements are written in the annotations column. A unit with an unreleased mortgage is not impossible to buy, but the release has to be built into the deal and tied to payment. Treating 'it will be cleared before transfer' as a verbal promise is the most common mistake here. How to read the annotations is covered in the existing library articles on title checks, and the broader verification routine is in the three documents to check yourself.

A seller with no power to sell. The registered owner may be deceased, co-owners may not all have agreed, a corporate seller may lack a valid board authorization, or an agent's power of attorney may be too narrow or not authenticated. These problems are typically found only at filing, by which time the down payment is paid. Ask for the seller's authority papers before the reservation, not after.

A project that is itself mortgaged. Section 18 of PD 957 allows a buyer to pay installments directly to the mortgagee when the project is mortgaged, to be credited against that unit. Section 25 says that where a unit is still mortgaged at delivery, the developer must redeem it within 6 months of delivery. These are the provisions to read first when the unit has been handed over but the title has not arrived.

Section 17 of PD 957 requires the seller to register contracts for subdivision lots and condominium units at the Registry of Deeds, whether or not the price is fully paid. Some time after paying, order a certified copy again: if the annotations still do not show your contract, that is the signal to press the seller at once. Owners holding a unit for years without ever transferring title face a related problem, see a condo bought years ago and never transferred.

If you would rather have the documents checked by someone who does it routinely, the Yixing settle-in team can walk you through the order of checks. Whether a deal proceeds is for you, the seller and the competent agencies; we assist with document compliance.

Official pages: what was read and what was not

The facts in this addition rest on verified library material and the official pages below. The checking status is stated as it was, and no page that could not be opened is described as checked.

• Land Registration Authority (LRA): the home page was read in October 2026. It lists the Anywhere to Anywhere service, a land registration portal and a registry directory, but the page text gives no specific registration requirements; registration details follow the authority's current notices.
• Bureau of Internal Revenue (BIR): a check in October 2026 returned only the agency name and no requirements, so the rules follow the agency's current notices.
• Department of Human Settlements and Urban Development (DHSUD): the page could not be read when we tried in October 2026; the rules follow the agency's current notices.

The statutes and tax steps cited here therefore come from verified library articles. Before you proceed, check each office's current requirements on its own site. Yixing is a private consultancy with no affiliation to these agencies; we help with document compliance and follow-through, and approval and registration belong to the competent authorities.

Step 6: Turnover, condo management and 8 common mistakes

Turnover gives you possession and the transfer gives you ownership, so track them separately. After turnover you also move in formally and start paying dues and real property tax.

Turnover. Inspect the unit, list defects in writing, sign the acceptance papers and collect the keys, as described in the condo turnover guide. Moving in needs building permits, covered in condo move-in and move-out permits. Section 5 of the Condominium Act says a unit transfer includes the undivided interest in the common areas or, where applicable, membership or shares in the condominium corporation. What you buy is the unit plus that interest, so the house rules and dues come with it; see condo dues and parking.

Eight common mistakes:

1. Paying without a CTC. Relying on the seller's photocopy instead of the registry's certified copy and annotations.
2. Buying land through a nominee. Article XII, Section 7 of the Constitution bars foreigners from acquiring private land in their own name. The legal risks of nominee arrangements are in foreign ownership and the 60/40 rule.
3. Treating turnover as transfer. Having the keys while the title stays in the developer's name is common. PD 957 Section 25 requires the developer to deliver the title after full payment, so follow up.
4. An unregistered Contract to Sell. PD 957 Section 17 puts registration on the seller. Check the CTC yourself after paying for a while.
5. Missing statutory deadlines. Capital gains tax within 30 days of the sale, documentary stamp tax within 5 days after the month ends, transfer tax within 60 days of signing, and notice to the assessor within 60 days of transfer. Penalties follow BIR and local rules, and the eCAR, registration and tax declaration all stall together.
6. Foreign-signed documents without authentication. An SPA or deed signed abroad without an apostille or consular authentication will be returned by the BIR and the registry.
7. Special properties taken at face value. Foreclosed properties and assumed-balance deals carry extra steps; see buying foreclosed property and assume balance deals.
8. Expecting residency from a purchase. Buying property does not grant a visa. Long stays need a separate route; see does buying property give residency.

For a future resale, see how to sell property in the Philippines, and if you live abroad and need someone to look after the unit, see property management services.

This is a general guide to the process. Requirements and rates follow the current publications of the BIR, the LRA and your local government, and nothing here is legal or tax advice. For your specific case, consult a licensed lawyer and a tax professional.

From the first title check to a title in your own name there are ten steps, and none of them should rest on a verbal promise. Let Yixing follow your purchase from due diligence to the new tax declaration →