Philippines Property Purchase Steps in Order: Which Office Comes First and What to Carry to the Next

The sequence first: each office's paper is the next office's entry ticket

There is one main line for a foreigner buying property in the Philippines. Here it is in full, before we go stage by stage:

1. Before you commit: confirm the property is something a foreigner can hold, and get a TIN for both buyer and seller.
2. Verification: before paying anything, check the title, the tax declaration, the developer's license to sell and the broker's license.
3. Reservation: it locks the unit and price terms only. It does not transfer ownership.
4. Signing and notarization: off-plan and installment purchases usually start with a Contract to Sell; once paid in full, a Deed of Absolute Sale is signed. The deed must be notarized.
5. Payment or financing: each payment should tie to a document you can verify.
6. BIR: pay at the Revenue District Office (RDO) with jurisdiction over the property and obtain the eCAR.
7. Local treasurer: pay the local transfer tax and obtain the real property tax clearance.
8. Registry of Deeds: cancel the old title and issue the new one.
9. Assessor's Office: exchange the tax declaration on the strength of the new title.
10. Handover: then comes possession, building management and holding costs.

Why can the order not be swapped? Section 58(E) of the Tax Code says the Registry of Deeds may not register any document transferring real property until the BIR certifies that the transaction was reported and the taxes paid. No eCAR, no registration. No tax clearance, and the Registry may refuse. No new title, and the Assessor cannot re-issue the tax declaration. The four stops form a chain of documents, not four errands for one afternoon.

For the document lists and their official sources, see what paperwork buying property in the Philippines requires. This page answers a narrower question: what goes first, what goes next, and what each stop needs before it will let you through.

Before you pay anything: eligibility, TIN and title checks

Confirm the property can be held by a foreigner. Section 7 of Article XII of the 1987 Constitution limits private land, except by inheritance, to persons and entities qualified to hold public land. That is why foreigners cannot buy land in their own name. Condominiums follow a separate rule under the Condominium Act (RA 4726), Section 5, which caps foreign ownership in a condominium project. In practice foreigners buy condominium units, and you should confirm the building still has foreign-ownership room before you go further. The full breakdown is in our guide to what foreigners can buy. This step comes first because if it fails, every later step is wasted.

Get a TIN. The BIR's capital gains tax checklist lists the TIN of both buyer and seller as its first item, entered on a TIN Verification Slip. Without it you cannot get through the tax stop, so obtain it before signing, not on the day tax is due.

Verify. Before any payment, request a certified true copy (CTC) of the title from the Registry of Deeds and check three things: the owner's name against the seller's ID, the area and unit number against the contract, and the annotations for mortgages, attachments or registered sale contracts. For off-plan purchases, also check the developer's license to sell (PD 957, Section 5) and the broker's license (RA 9646, Section 29).

All three steps can be done by you, early. They are the only part of the timeline where starting a day earlier saves a day later.

Reservation, contract, notarization and payment: which document comes first

Reservation. A reservation locks the unit and price terms only, and does not transfer ownership. Whether the money can be returned depends on the agreement and on what legal protection applies, so read the terms before paying. See whether a reservation fee is refundable.

Which contract first. A Contract to Sell (CTS) is conditional: ownership does not pass until the price is fully paid. A Deed of Absolute Sale (DOAS) transfers ownership once signed and delivered. The safe signing order is explained in CTS versus DOAS. One more rule: PD 957, Section 17, requires the seller to register sale contracts for subdivision lots and condominium units at the Registry of Deeds where the property sits, whether or not the price has been fully paid. Some time after paying, you can pull a CTC and check that the annotation is there.

Notarization is the dividing line. Only a notarized deed is accepted by the BIR and the Registry. The BIR checklist asks for the notarized deed (1 original and 2 copies), and the Land Registration Authority (LRA) FAQ likewise lists the original deed, the latest certified tax declaration and the owner's title as basic requirements. An un-notarized deed cannot be processed at either place.

Signing abroad. The BIR checklist says a deed or special power of attorney (SPA) signed abroad must carry a certificate from a Philippine embassy or consulate, or an Apostille. The LRA FAQ instead speaks of a certification from the nearest Philippine consulate. The two statements differ, so confirm with the RDO and the Registry which one each will accept. If the seller is married, the BIR checklist adds the PSA-certified marriage certificate; whether the spouse must also sign is a question for a practising lawyer.

The four transfer stops, in order

Stop 1, the BIR. Capital gains tax is filed by the seller on BIR Form 1706 and paid within 30 days after the sale. Documentary stamp tax is filed on BIR Form 2000-OT within 5 days after the end of the month in which the deed was signed. Rates and tax base follow the BIR's current position and are not quoted here. The tax base is shifting: from RA 12001, the higher of the market value schedule (SMV) and the actual price is used, with transition rules that also follow the BIR's current position. To get the eCAR, first obtain the approved OCS. Required papers include both TINs, the notarized deed, the Assessor's certified tax declaration, the certified title, and an SPA where an agent acts. After payment, you apply for the eCAR with the returns and proof of payment, the OCS and the transfer documents. An eONETT online system also exists.

Stop 2, the local treasurer. Under the Local Government Code (RA 7160), Section 135, the seller must pay the transfer tax within 60 days from signing of the deed. You also request the real property tax clearance here; Section 209(b) lets the Registry refuse registration without proof that real property tax is fully paid. The notary must send a copy of the deed to the treasurer within 30 days of notarization, which is the notary's duty, not yours.

Stop 3, the Registry of Deeds. PD 1529, Section 53, requires the owner's duplicate title to be submitted with a voluntary instrument. Many cases stall here because the original is still with the seller or a bank. Ask where it is before signing, not at the third stop.

Stop 4, the Assessor. The tax declaration is re-issued on the strength of the new title, and only then is future real property tax billed to you. RA 7160, Section 208, requires the transferor to notify the assessor within 60 days from the transfer. Only when all four stops are done is the transfer complete; handover is possession. For condominiums, see from turnover to CCT title.

Where to go and how long it takes

Where. Each office is determined by where the property is, not where you live, not where you signed, and not where the developer's head office sits. Do not memorize address lists, because offices move and jurisdictions change. Use three entry points and check each time: first fix the city or municipality and province from the title or tax declaration; then check the BIR's and the LRA's own current office directories; then check the local government's website for the treasurer and Assessor, whose materials requirements can differ between cities. Certified copies can also be requested through the Anywhere-to-Anywhere arrangement or the online portal. More detail is in timing, offices and registry addresses.

How long. No agency publishes a total time for a property purchase, and anyone quoting a fixed number of months is treating someone else's experience as a promise. Time comes in three kinds. Legal deadlines are the hardest: 30 days from the sale for capital gains tax, 5 days after the end of the month of signing for stamp tax, 60 days from signing for transfer tax, and 60 days from transfer to notify the assessor, each with its own start date. Agency processing time follows what each office currently publishes and varies by region. Your own preparation time, meaning the TIN, the certified copy, the notary appointment, the authentication of foreign documents and the funds, often takes up more than half the timeline, but you can start it early.

Plan backward from the date you must finish, subtract the two processing stretches you cannot compress, and everything left is your own stretch. If you want a dated schedule for a specific property, the Yixing settling-in team can prepare one. Exact periods follow the official announcements current at the time.

The less convenient side: where it is slower, where trips are wasted

• The four stops cannot run in parallel. A missing document at one stop is not overlooked at the next, so do not expect to finish in a day.
• The owner's title is often not in hand. If it sits with the seller or a bank, the Registry stop stalls.
• Un-notarized deeds fail at both ends. The BIR and the Registry both need the notarized deed.
• Documents signed abroad meet two different wordings. Filing without asking first invites a wasted trip.
• Online is not automatically faster. Delivery times are usually tiered by region, and online channels only solve the application stage, not missing papers.
• Buying a home does not grant residence. Whether you can live long term is a visa matter; the two tracks are separate, see why property and residence are separate tracks.

Not suited to reach the reservation stage yet: buyers who have not settled on budget or property, and anyone whose target property includes land, which a foreigner cannot hold in their own name. Clarify the structure first. For specific contract validity or disputes, consult a practising lawyer; this page is not legal advice.

Official sources

Tax payment and checklists follow what the Bureau of Internal Revenue currently publishes: BIR official website. For housing and developer-related official information: DHSUD official website. Land registration, treasurer and assessor requirements follow what each office currently publishes. Exact requirements follow the official announcements current at the time.

About this guide and Yixing

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Yixing is a private consulting company registered in the Philippines (SEC Reg. No. CS202009551; BI Accreditation No. CA-202624381-1). This guide does not name or rate other providers and does not promise any outcome; approval rests with the competent authority, and the rules in force are those it currently publishes. For legal disputes or case-specific judgments, consult a practising lawyer — this is not legal advice.