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BIR Deadlines After a Deed of Sale
GLRA Realty — Licensed Real Estate Broker, Metro Manila & Luzon, Philippines
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After Signing

BIR Deadline & Penalty Calculator

The deed is notarised. The clock is already running, and the two taxes are counted from different dates. Put in the notarisation date and see exactly what is due, when, and what every week of delay costs.

The Sale

From the deed and the tax declaration

Not the date you signed, and not the date you agreed the price. The notary's date is the one the deadlines run from.
Today, unless you are planning ahead.
Which value the tax is charged on
Look it up on our zonal value page.
From the tax declaration.
A one-off sale by an owner is a capital asset. A developer or a habitual seller pays creditable withholding tax at a graduated rate, usually with VAT, on a different schedule — that case needs an accountant, not a calculator.

The Clock

Two taxes, two different ways of counting

Tax base
₱0
the highest of the three
Capital gains tax
Documentary stamp tax
Local transfer tax
What is payable
Capital gains tax (6%)₱0
Documentary stamp tax (1.5%)₱0
Surcharge for late filing (25%)₱0
Interest (12% a year)₱0
Total to the BIR₱0
Penalty so far
₱0
Another week costs
₱0
Full closing costs Ask Catherine

The Order It Has To Happen In

Each step needs the one before it. Missing the first delays everything after.

StepFormDeadlineIf you are late
Capital gains taxBIR 1706Within 30 days of notarisation25% surcharge, 12% a year interest, plus a compromise penalty
Documentary stamp taxBIR 2000-OTWithin 5 days after the close of the month of notarisationSame three penalties
Certificate authorising registrationeCARIssued by the BIR once both are paidNothing can be registered without it
Local transfer taxLGU treasurerWithin 60 days of the deedInterest and surcharge set by local ordinance
Registration of the titleRegistry of DeedsAfter the eCAR and the transfer taxThe buyer is not the registered owner until this is done
The documentary stamp deadline is the one that catches people. It is counted from the end of the month, not from the deed — so a sale notarised on the 28th leaves about a week, while one notarised on the 2nd leaves more than a month. Same rule, very different amounts of warning.
These are the deadlines, not tax advice: the capital gains tax is 6% of the selling price or the fair market value, whichever is higher, and fair market value is itself the higher of the BIR zonal value and the assessor's value — so agreeing a low price on paper does not lower the tax. Documentary stamp tax is ₱15 for every ₱1,000 or part of it, which works out at 1.5%. The penalties shown are the 25% surcharge and the 12%-a-year interest; the BIR also assesses a compromise penalty that is settled with the revenue district office and cannot be computed here. A seller who is habitually in the real estate business pays creditable withholding tax and usually VAT instead, on a different schedule. Deadlines that land on a weekend or a holiday are generally moved to the next working day. Confirm everything with your revenue district office or your accountant. GLRA handles the filing and the transfer →