How To Transfer Land Title To Heirs in The Philippines (Extrajudicial Settlement) - Lawyers in The Philippines

8/16/2021 How to transfer land title to heirs in the Philippines (Extrajudicial Settlement) - Lawyers in the Philippines
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Contents How to transfer land title to heirs in the L]
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Philippines (Extrajudicial Settlement)
by Atty. Francesco Britanico | Oct 20, 2018 | Estate Law, Wills & Inheritance
Process, Land, Filipinos Abroad, Selling an Inheritance
This article outlines the step-by-step process to sell a Philippine inheritance or to transfer it
to your name.
This process is called “settling the estate”.
In this article you’ll find:
Practical advice on how you can access a deceased’s bank account shortly after
death.
Common issues you face in gathering documents and even in filling up BIR forms.
A pretty good understanding of the overall process from death to receiving the
Certificate Authorizing Registration, which is when property transfer becomes
possible.
This article specifically considers an agreeable settlement of the estate which avoids a
contentious court case. It gives you a good grasp of the main issues you and your co-heirs
will need.
However, you may still have to consult with an accountant or a lawyer at some point.
Settling an estate can be complicated and you might need professional advice.
Part 1: Introduction
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Settling an Estate

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If you have inherited real estate, stocks or vehicles you are going to have to settle the a
estate if you intend to sell the assets to another or transfer them to your name.
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Why?
The new owner will want the title in his name.
However, you will need the Bureau of Internal Revenue clearance called the Certificate
Authorizing Registration (CAR) to formally transfer anything. You will have to settle the
estate to get the CAR.
Settle an estate in 7 steps!
Settling the estate involves 7 main steps which involve paying off the debts of the
deceased, settling unpaid taxes, and reaching an agreement with your co-heirs.
You should try to settle the estate within the BIR deadline of a year from the death. The
reason is that the penalties beyond this period can be enormous:
25% annual tax on the amount due
20% surcharge on the amount due
With charges like these, it is possible that the tax required might eventually equal the
estate.   

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Pay estate taxes within 1 year from the death or fees and penalties can be onerous!
You can see why it is best to file with the BIR as soon as possible or to even just file a
partial return in order to forestall the penalties.
Part 2: Death Certificate
Get the Death Certificate

The death certificate is the first document you’ll need to obtain.
You will need to present this to the funeral home, insurance office, banks, BIR, etc. – in
short, everyone with whom you will need to transact with regarding the recent death.
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Get several copies of the death certificate!
If the death took place in a hospital, the hospital will release the death certificate. If the
death took place in a home, the attending doctor or the barangay health officer will help
you accomplish the death certificate.
You’ll need 10 certified true copies of the death certificate (at least!).
It is a civil registry document which may be obtained at the local or national level.
While the local civil city registrar might have recorded the death, the national civil registrar
may take between a few weeks to a few months.
This is because the process takes time.
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Be patient – it’s a time consuming process.
First, the local civil registrar will record the death. Then, it will send this to the Philippine
Statistics Authority (Office of the Civil Registrar General). Then the PSA records,
processes and encodes the document into the national database of the main civil registrar.
This means that the PSA certified death certificate will not be immediately available after
the death. Your recourse will be to call on the local civil registry where the death was
registered and get the local copy. (Note that you should remember to eventually get the
PSA certified death certificate.)
In any case, with the death certificate in hand — whether local or PSA certified — you can
begin to address the tax issues as well as other immediate concerns.
Part 3: BIR 1904
Get BIR form 1904

Expenses can be one of the most pressing concerns of a family after a death.
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A family may find that it does not have cash immediately on hand with which to meet the

expenses death brings about. The family may find that the cash
account of the deceased.
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The new Tax Reform for Acceleration and Inclusion Act (TRAIN) law has partially L]
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addressed this problem. Subject to certain conditions and requirements, the law now
allows you to access the deceased’s bank accounts even before the settlement of the
estate is concluded for up to 1 year after the death.
5 steps to withdraw from a deceased’s bank account.
You would need to present to the bank the following:
The Death Certificate
The Estate’s TIN which will be received after filing BIR Form 1904
Other documents required by the bank
You’ve already got the death certificate.
Now, we’ll go through what needs to be done to get the Estate’s TIN.
The Estate’s TIN registers the estate as a taxable entity. This will be needed for all
financial transactions regarding the estate. It is different from the TIN the deceased used
while he was alive.
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Getting the Estate’s TIN is a fast and simple process.

Below, we will go through the form and how to fill it up.

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You can get Form 1904 from the BIR’s website. L]
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I’ve split the form into 2 parts so that we can go through it easily.
BIR 1904 Form – Part 1
Let’s go through some of the fields for the first part:
Taxpayer Type should be One-Time Taxpayer.
Classification should be Non-Individual here.
Write “Estate of [Name of the Deceased]” for the taxpayer’s name
Date of Birth should be the Date of the Death as it appears on the death certificate
I think that sex, civil status, spousal information and telephone number are pretty
clear.
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BIR 1904 Form – Part 2
Almost there!
We’ll go through some of the other fields for the rest.
Local Address and its corresponding telephone number should be the address as it
appears on the death certificate
One Time Transactions should be Transfer of Properties by Succession
Tax Type should be Estate Tax
You’ll also need to submit the Death Certificate with this form.
You then submit the form at the BIR Regional District Office (RDO) where the deceased
lived. You shouldn’t submit at any other location.
You can then withdraw from banks with the estate TIN up to 1 year after the death,
although this is subject to 6% withholding.
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Call the bank to find out the bank’s requirements – they may have additional bank-
specific documents needed.
This change due to the TRAIN law is new. As a result, some banks are not yet entirely
updated regarding this. You’ll have to coordinate with them and explain.
This is a good time to talk about taxable and non-taxable estates.
Estates whose valuation exceeds certain thresholds are taxable. On the other hand,
estates fall below these thresholds will not be subject to estate tax.
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Does estate tax apply? Only estates above a certain amount are taxable.
This is important because the non-taxable estate would not be subject to the 6%
withholding tax.
You would have to calculate the total estate to find out. Then you will have to pay the
estate tax. At this point, you can withdraw without the 6%.
Calculating and paying the estate tax would take time however so this might not be a route
for you if the family needs the locked cash immediately
Part 4: Estate Documents
As an heir to the estate, you might want to transfer or sell your inherited assets. But what
are the assets? What else is the estate composed of?
You and your co-heirs will need to determine the scope of the estate.
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What is the estate made of?
What are the estate’s assets?
They can be:
Real estate such as the family home, condominiums or land titles
Shares of stock or shares of memberships such as a country club
Motor vehicles
What are the estate’s liabilities?
Are there any loans that the deceased took out?
Are there are unpaid taxes?
You will need all the documents proving ownership as well. For real properties, you will
need the titles and the tax declarations and improvements from the city assessor, if ever.
You will need stock certificates for stocks and you will need the registration for all vehicles.
It is the same for loans and obligations. You will need to gather promissory notes and
other obligations.
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Expect to gather a lot of documents!
This can be a painstaking task.
It can be tough to figure out where documents are. Very often, only the deceased knew
where the papers were kept.
Conferring with family can be an important early step for this.
It is also possible to track down the land titles by painstakingly working with the pertinent
government agency. It is a detailed process and requires a lot of patience. It may require
visiting the Register of Deeds where the land is located as well.
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You might need a private eye.
Another option is to hire private investigators to determine the actual extent of the property
and then to work towards reconstructing a complete picture.
What you end up doing to reconstruct the estate will depend on the information you have.
At this point, you might also want to hire an accountant to help you understand the estate
and the taxes involved. He can help you understand what you’ll have to pay to the BIR
and what you might be able to save.
Part 5: Estate Agreement
After you’ve figured out what the estate is composed of, you and your co-heirs will need to
agree among yourself how the properties will be partitioned.
Why?
Well, Philippine law only determines the proportions that go to specified heirs. However,
the extrajudicial settlement actually determines who will receive what property.
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Heirs need to decide how to partition the estate
This is often contentious.
Think about your family.
Then think about all the cares that each heir might have with regard to providing for his
family. Add to that all the history of small hurts and disagreements and it’s easy to see how
quickly things can go wrong.
Your sister might want the family home, but your brother might actually be living in it. Or
there might be 2 properties but one sibling wants to keep them while the others want to
liquidate. You will all have to reach an agreement about what will be done.
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Heirs must agree on how to pay debt
In addition, you will have to determine how you will pay all outstanding debts. You may
draw on the deceased’s bank account, but often you and your co-heirs may have to
shoulder the burden. The estate must have no debts for it to be given to the heirs or even
sold.
Intermediaries can often help in reaching this all-important agreement as it is this concert
that is the basis of the extrajudicial settlement. A failure of the heirs to agree will make
extrajudicial settlement impossible.
Part 6: Extrajudicial Settlement
Execute an Extrajudicial Settlement

If an agreement is made or brokered between the heirs, they will then create the
extrajudicial settlement (or the Deed of Adjudication, if you are the sole heir).
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An extrajudicial settlement is a legal agreement detailing the partition of an estate.
It should have the following information:
That the deceased left no will and no debt or that his debts have been paid
You and your co-heirs relationship to the deceased and that there are no other heirs
Description and details of the properties and how they are to be divided
Afterwards, everyone should sign and notarize the document.
A notice will then be published in a newspaper of general circulation for 3 weeks.
You will present the need the proof of publication along with the extra-judicial settlement to
the BIR.
Part 7: BIR 1801
File BIR 1801
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If you’ve accomplished all the items up top, you are in a really good position to start filing

your BIR 1801. You need to do this within a year after the death
penalties we talked about earlier.
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BIR 1801 is filed to pay the taxes to finally settle the estate. L]
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It is deceptively simple and is currently supported by 5 schedules.
Estate Tax Return – 1801 Form
With all the work you’ve already put in, you are in a really good position to fill this up. (Note
that the BIR is currently using the pre-TRAIN law form so there will be some non-
applicable fields.)
Work with your accountant to fill up the information and verify your estate taxes.
Only an accountant can help you minimize your possible taxes.

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There are some pretty clear deductions straight off the bat:

Php 5,000,000 for Philippine citizens and resident aliens

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ContentsPhp 10,000,000 for the family home L]
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However, there may be tax treaties and there are other possible tax exemptions applicable
to your situation that only an accountant or lawyer would know.
An expert can help save you money.
Then, armed with your calculation and all your documents, you should head off to the
appropriate BIR RDO (where the permanent home of the deceased was located).
You’ll need to talk to the One Time Transaction Officer (ONETT) and go through the
calculation with him.
ONETT officers are rotated, but if you like the ONETT officer you are working with, try to
figure out his schedule and his personal contact information. ONETT officers vary slightly
how they deal with estate issues so it’s best to stick to one throughout the process.
If all your documents are in order, you should be able to do this relatively quickly.
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Part 8: Pay for CAR CONTACT US

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Pay the Estate Tax
So, you’ve made it this far!
One of the last big hurdles is paying the estate tax.
After you’ve calculated the Estate Tax to be paid, you will need to actually pay it at the
Authorized Agent Bank (AAB).
Pay estate taxes at any Authorized Agent Bank.
An Authorized Agent Bank is a bank that accepts payments on the BIR’s behalf.
You may choose to pay the bank in cash or through a manager’s check.
If you do choose a manager’s check, call the bank so that you know exactly how they want
the payee to be written on the check.
Make sure you get the banks machine validation on the proof of payment.
Now make a trip to the BIR to present this and receive your Certificate Authorizing
Registration.
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If you’ve got everything ready and there are no pending issues, your CAR shouldn’t take

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With the CAR, you can now easily sell your inherited property or transfer it to your name.
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Part 9: Notes & Summary
If you’ve got a pretty simple estate to settle with just a few properties and some stocks,
this guide is a good starting point to understand the work you need to put in.
This post focuses on providing practical advice from the point of view of the layperson.
This doesn’t cover all the intricacies of settling an estate.
Settling an estate has many steps.
Many times, you’ll get held up looking for documents which can require a ton of work just
to replace. You might have problems with land titles. You might also have problems with
unpaid real estate taxes.
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Each of those issues can be detailed, expensive, and painstaking to solve (depending on

the exact situation).
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Still, I hope that this practical guide helps you and your family understand the process
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184 Comments
Marie Christine on December 30, 2018 at 8:06 am
Thank you for this article! I had no idea how complicated land issues in Philippines is!! My
question is this; my sister recently tried to sell land that I bought from my father. The land
in question is still undivided to this day and remained in my Grandfather’s name who ded
40 years ago. So how come my sister found a buyer who was willing to pay for it, when
she did not have any paperwork as proof that she owned it??
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Lawyers in the Philippines on January 2, 2019 at 9:33 pm
Transferring the title to the buyer’s name will be quite difficult in this situation.
This buyer may not be aware of the work required or may be willing to undertake it.
In the vast majority of cases however, this is often why titles are not transferred even
after payment has been given. The buyer suddenly discovers how difficult it actually is
to transfer the land to their name and are stymied.
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Rosita on December 20, 2020 at 11:30 am
Dear Sir/ Madam
I bought a house and lot that belongs to NHA which means the house doesn’t have
a title and only a Rights. Now ttye house we bought are the third people to own it
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and were trying to apply for the land title on our name. The house was inheritance

and one of the children sold the house to us with consentCONTACT US heirs. The
of the other
parents also don’t have a dees of sale from the previous owner. It only applied for
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Contents Waivers of Rights. The parents are now deceased also the person that sold house [hide]
and there’s still remaining heirs. What is the requirements to apply for the title?
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lawyerphilippinesadmin on February 1, 2021 at 12:12 am
This will be costly and will take a lot of work.
First do a land title investigation and start at the Registry of Deeds. If the owner is
deceased you will have to settle the estate and then do a transfer to your name.
Be patient – this will take a lot of work.
Tess on May 12, 2021 at 5:58 am
I need to make and spa my question is is it possible to make one spa and be signed
with all the brothers and sisters or do I need to get one spa for each brothers and
sisters
FCB Law Office on May 13, 2021 at 3:46 am
Either can be done depending on the logistics involved.
Michelle on May 22, 2021 at 4:47 pm
Hello,
My grandmother passed away with land titles still under her name or mother title.
Now my question is there is one lot that my father is currently living in he don’t want
to stay other houses aside from that land where he made a bunkhouse our problem
there is no light at water and we want him to access it. But the siblings don’t want to
give him even just a photocopy or picture of the title for him to be able to have an
electricity. 4 of the siblings constantly talk except my father. What advise could you
give?
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ruth david on July 7, 2021 at 5:56 pm

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Hello I am planning to buy a property which the title is under the name of the
deceased parents and the some of the heirs ( children of the deceased parents ) are
living in USA, others are deceased. The title was secured by the heir living in the
USA in one of the bank in the Philippines . Do I need to ask all the heirs ( children)
that are still alive to sign the deed of sale ? and how about the children of the dead
Heirs, do they need to sign the deed of sale as well. also what document required
just in case the heir living in the USA cannot come home , is SPA enough?
FCB Law on July 8, 2021 at 2:06 pm
SPA validly notarized – either at the Philippine consulate or with an apostille from
the Office of the Secretary of State of the US State – will suffice for the heirs in the
US.
Gliceria Aldana on January 5, 2019 at 9:57 pm
Very helpful information… I will apply this in my quest for extrajudicial settlement of the
properties left by my parents.
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Thank you. It’s good to know that the information is useful.

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Muriel on January 17, 2019 at 9:08 am
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Thank you so much for this article!! Now it gives me a clear picture of what to do….which

is nothing, due to so many required paper work. I don’t even where
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to start! a
thanks to you. It seems such a daunting task and probably not worth my time and effort,
for a property that I only paid P400,000 for.
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One last question please. What is the alternative for extra judicial settlement if the siblings
won’t sign the extra judicial paperwork?
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Lawyers in the Philippines on January 19, 2019 at 10:00 am
Dear Muriel:
I believe I have sent you an email regarding this.
Just a note —
While confusing to the layperson, lawyers are quite familiar with this type of problem. It
is possible to resolve it and see it through.
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Daniel on August 12, 2019 at 1:09 am
Some heirs are uncooperative in making extrajudicial settlement. What is the next
step? I want to pay my share of inheritance tax.
Lawyers in the Philippines on August 13, 2019 at 8:42 am
In this case, people either hire lawyers to negotiate and then bring the case to court
as needed.
It is usually better to negotiate before bringing the case to court as it is generally

better for the family to stay out of court.
Merce on August 31, 2019 at 5:47 pm

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Hi Muriel, we have the same situation may I know what they said in your case? I have a
a cousin who refuse to sign an ejs.
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Atty. Francesco Britancio on September 2, 2019 at 9:49 am
At this point, many people go to court.
lynne on October 15, 2019 at 7:18 pm
same here
Grace on July 6, 2021 at 1:57 am
We are processing the extrajudicial of my grandfather for a property he inherited. Do

we also have to pay the estate tax of my grandmother since it is tagged as
conjugal?
FCB Law on July 6, 2021 at 6:08 am
Her estate will have to be settled too.
Brian on January 18, 2019 at 2:25 am
This article is very helpful, already bookmarked this for future reference, but I have a
question, My father died last 2013, till now we haven’t settled / process his only property.
He doesn’t have any debts, Money to his name, Bank account or anything aside from that
one property he owns in the province. question is can we go directly to the extra judicial
settlement part and divide among us siblings (my mother doesn’t want to be in any part of
that land as
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she just want it to our names) orwe should still go thru the whole process?
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Lawyers in the Philippines on January 19, 2019 at 9:49 am
Hi Brian:
I am not certain what you mean.
Transferring when there is no will is through extrajudicial settlement and it goes through
all the steps I mentioned in the above article.
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Henry on August 19, 2019 at 9:48 am
Hi. I saw this post yesterday and I would like some advice.
My mom died in 2013. Properties (2) in her name were not transferred to my dad
and us children.
Then my dad died in 2017 and properties (2) in his name were also not transferred
to us.
We are 6 siblings. 4 are abroad and are no longer Filipino citizens. 2 of us are here
in manila.
Those abroad want to waive their rights to all the properties.
1) How many extrajudicial settlements do we need?
2) We want to avail of the Estate Tax amnesty. How do we go about it?
I would appreciate your reply. Thank you.
Lawyers in the Philippines on August 19, 2019 at 1:33 pm
Sent an email.
May on January 22, 2019 at 6:58 pm
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Good evening. My grandparents, who died in 1976, left a house and lot. There were 8

children; 3 are deceased (all Philippine residents), while 3 areCONTACT US May I know
living abroad. U a
the procedure of executing an extrajudicial settlement, esp that the 3 siblings are abroad,
and cannot physically participate in the settlement. What documents should they send, to [hide]
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be attached to the affidavit that the Philippine residents will execute? Thank you for your
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answer.
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Hi May:
First, the extrajudicial settlement needs to be executed among all the heirs. In this
case, the heirs are the children of your grandparents and the children of the deceased
children.
For the heirs abroad, a red-ribboned Special Power of Attorney would first be needed
with the associated proof of identity.
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Ela on July 5, 2021 at 2:00 pm
What if the heirs are residing abroad, in different countries. Can they execute
individual SPA before a Consul in Philippine Embassy? Or only one SPA should be
done and be sent to them right after one has signed?
This can be done individually.
Lorna on April 14, 2021 at 9:37 am
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Hello,

My father passed away in 2018, leaving a lot in the Philippines. CONTACT US wants U
My mother to a
transfer the title directly to us. If we were to hire your office to execute an extra judicial
settlement, what would it approximately cost and time it would take to complete?
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Thank you.
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Atty. Francesco Britanico on April 14, 2021 at 10:01 am
We’ll be happy to help. If you can fill out our form on https://lawyerphilippines.org/
under the topic Transfer of Inheritance to Heirs and complete the fast track, we can
address your specific information over email or conference.
Jac on July 15, 2021 at 12:04 am
Is an ejs legal amd valid if ones name is scratched out? (Widow of the late heir) her
name was scratched out. She did not agree to sign the ejs. But the title was
transfrerred to 1 of the heir
This will depend on whether she was an heir of the deceased.
Ruth on July 28, 2021 at 1:01 pm
I am now in the process of applying amnesty of my Parent’s conjugal property. My

problem here is I have to brothers who die already. And they have children as an
heir also. And they some of them doesn’t have any Identification since they are not
working. Not even have a TIN#. And this made me quite delayed for the processing.
What will I do? Can I just not include them for the extra judicial? Need help?
 FCB Law on July 28, 2021at 1:47 pm 

They would each need to get a TIN.

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Lani on May 27, 2021 at 1:10 pm
Very insightful.
I do have a question. Is there a law stating that all the heirs of a property must share all
the expenses for transferring the title of the said property even though 2 heirs want to
waive their share of the property?
Thanks.
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Chona on January 24, 2019 at 10:00 pm
Hi. I stumbled upon this article because I was trying to double check if what people from
different agencies are telling us is true about how tedious the process is.Turns out that it
is. We were planning to build a house on the lot we bought. The only proof of ownership
we have is a deed of sale. Is that enough reason to take the risk? I would be happy to
explain our case by email. Thank you so much for your time.
REPLY
Sent you an email.

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carlito on July 10, 2019 at 1:25 am
Our grandmother died intestate in the 50s and left a piece of real estate. She had 3
children,—my
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father and 2 aunties; all three died
intestate also. WE, the siblings and cousins from all three parents would like to divide

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our grandmother’s property thru an extrajudicial settlement.
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Question 1.. Can we execute a single extrajudicial settlement that will cite the past 2
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generations( intestate grandmother and intestate parents) , but the heirs now are
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preparing ?
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Question 2. Have there been similar cases like this in the past?
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Lawyers in the Philippines on July 10, 2019 at 10:21 am
Sent an email.
Kim on April 28, 2021 at 9:31 pm
Hi, what if one member of the family failed to sign the extra judicial settlement, would it
affect or shall i say invalidate the whole process of transfering land title?
What alternative way can we do for that?

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Atty. Francesco Britanico on April 28, 2021 at 11:38 pm
The only way to settle an estate if the heirs are not in unanimous agreement is to
bring it to court. This should be avoided if possible.
Augusto on February 20, 2019 at 12:42 pm
What are the solutions to an heirs encumbrance stated in the title? My siblings and i have
agreed to sell the property under our names and we have a buyer already but there is a
two year encumbrance on any other heir who might have a claim. My siblings and I are
already in our 80s and any one of us can die anytime and we do not want to cause any
complications when any One of us dies. We do not know of any other possible heir to this
property except us siblings. Will an heirs bond do or a simple contract stating that in the
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very rare chance an heir does lay a Claim during the two year period, we will shoulder all

claims on the property so the buyer is not affected. Thank you!
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Lawyers in the Philippines on February 20, 2019 at 2:59 pm
Yes, depending on the property and other considerations, the most practical answer
may be to simply sell the property to a willing buyer as is.
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Jona on March 4, 2019 at 12:05 am
Hi! Both my parents died in 2018. All of us siblings are living abroad. What red ribboned
SPA do they need to submit? SPA for a lawyer to represent them or an SPA of
extrajudicial settlement? Thanks
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Lawyers in the Philippines on March 4, 2019 at 8:53 am
Sent you an email.

REPLY
What if the heirs of my two(2) brother’s will not cooperate of signing the extra judicial
and not even give their ID and TIN#? What shall I do?
REPLY

FCB Law on July 28, 2021at 1:46 pm 

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An extrajudicial settlement is only possible if the heirs are in unanimous agreement.
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Absent that, only a court settlement of the estate is possible.
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Lea on March 7, 2019 at 10:15 pm
I came across this article as I am trying to find out what can be done with our case. I am
interested in a property that is under the names of my two aunts who were both single and
are now both deceased. May I know how I can purchase the property? Is it better to
pursue a deed of sale or a deed of donation? Appreciate your guidance on this please.
REPLY
Lawyers in the Philippines on March 8, 2019 at 9:05 am
Hi Lea – what needs to be done depends on the exact situation.
I will send you an email with some question to explain the considerations you must take
into account.
REPLY
Marissa on September 20, 2019 at 2:18 am
Hi. Thank you for this very helpful article. I just have 2 questions – (1) my brother and I
would like to sell our deceased parent’s house and lot property, we are hoping to
benefit from the current BIR estate tax amnesty. A buyer has expressed interest to buy
the property, in such case, would it be better to execute an Extra Judicial Settlement
with Absolute Sale to directly transfer the property in his name or would it be legally
safer / better for us to execute just a usual Extra Judicial Settlement of Estate (Among
Heirs), obtain Electronic Certificate Authoring Registration from BIR then do a Deed of
Sale afterwards? (2) What exactly is the timeline with regards to payments for sale of
properties in such a situation? Is it upon both parties have signed the EJS w/ Absolute
Sale or after the 3-weeks newspaper publication? I know of a case where the buyer
only paid half, then allowed 2 years to pass before completing payment in observance
of Section 1, Rule 74 of the Revised Rules of Court of the Philippines. Would really
appreciate
 your reply and guidance on this.  Thank you very much. 
REPLY

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Atty. Francesco Britancio on September 23, 2019 at 3:55 pm
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Dear Marissa:
A lot of the answers to your questions depend on your exact situation with the seller.
The estate tax amnesty is only in effect till June 15, 2021 and that is very little time
since oftentimes one party may not move very fast. As such, it depends on how fast
both parties can get documents and requirements together.
If the purchase is not a sure thing and the buyer may not push through, it may be
better just to go through with the EJS.
With regards to your other question, it also again depends on the exact situation.
Alicia on March 10, 2019 at 5:35 pm
Hi I am Australian citizen now do I have the right to file a case against my sister to revoke
the title since I didn’t sign any documents as part of the family when she applied the title
for her share from iour inheritance.if so what I’m gonna do.
REPLY
Lawyers in the Philippines on March 11, 2019 at 12:46 pm
If you are a legal heir and did not receive your share of the inheritance, you can
certainly question any property disposition that did not include your interests.
REPLY
Victoria on May 14, 2019 at 8:05 am
  
My father died 2 years ago..i have 3 sibling and my mother…my parent having a

property…but after 2 years my mother decided to subdivide CONTACT US to their U
the property
children and their silbling…but my sibling not agree to her plan to give some property to
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their sibling just because before my fathers die he wants that property is only for his/her[hide]
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children….my mother already subdivide property and allocation their sibling…my
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question is what will we do for that case…
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Lawyers in the Philippines on May 14, 2019 at 11:09 am
Sent an email.
REGINA TAGAMOLILA on March 11, 2019 at 2:27 pm
Hi, i have an uncle who died 4 years ago and He doesn’t have a family (a wife and child).
Their are 5 siblings in the family including may Dad who past away before my uncle. My
aunt and uncle decided to make an extra Judicial settlement without our knowledge that
they are the heirs of my uncle house and lot and others assets including bank accounts
and gold jewelries and decided to sell the property (house and lot) without our consent. My
uncle died without any will. Is it possible that we his niece and nephew have the right to
have share in the said property which my uncle and auntie sold.
REPLY
Lawyers in the Philippines on March 12, 2019 at 1:14 pm
Sent you an email.

REPLY
Jerick on April 12, 2019 at 10:03 pm
Mary sold the property to Juan. Juan failed to transfer the title to his name. Mary and Juan
are both dead

now. Juan’s wife has the title bearing

Mary’s name. However, Juan’s 
daughter stole the dead of sale.

1. What’s the best step to transfer the title to Juan’s 4 siblings.
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2. How to stop Juan’s daughter on doing something illegal with the documents she stole,
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where she is nowhere to be found.
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3. Juan’s wife is not interested in transferring the title to their children due to the high cost
of taxes. What advises to give?
REPLY
Lawyers in the Philippines on April 17, 2019 at 5:14 pm
By what right do Juan’s siblings claim the property?

REPLY
Ana on April 13, 2019 at 4:50 am
Hi,
Thank you for this quality information. I’m currently in an extrajudicial settlement at the
moment. There is one property involved and although it is to be divided among the Heirs,
some have interest in the property, therefore would like to buy out some of the Heirs.
Those Heirs are trying to get a low appraisal value of the property, is this allowed? Also,
the deceased is known to have a joint bank account with one of the Heirs will this be
needed to be noted as one of the deceased assets? Finally, as some of the Heirs are now
living in a different country and will be needing SPA’s, can they appoint one of the other
Heirs as an SPA or should they find someone not involved in the settlement? Thank you
for your time.
REPLY
By its nature, an extrajudicial settlement is an agreement among the heirs. What it

stipulates very much depends on what the heirs can agree to. All the deceased’s
assets should ideally be accounted for. Yes, the heirs can appoint someone to sign the
settlement
 on their behalf.  
REPLY

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Gerry on April 14, 2019 at 7:12 am
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Is it possible to get an approximate of how much it will cost to transfer a

property(house/lot) that say cost 1,000,000 pesos? My father died in 1999 and would like
to transfer his property to my name. I read through the procedure but I’m confuse as to the
20% penalty and 25% surcharges that are mentioned in this website. What other costs
need to be paid other than the estate tax? Do you have a recommendation of any lawyers
who will be willing to do all of these procedures? I really would like to know the total cost of
transferring the property title assuming the cost is 1,000,000 pesos.
REPLY
Sent an email.
REPLY
Bryan on July 25, 2019 at 9:53 pm
Hi, i would like to inquire about the same. my mom passed away 2005 and i would
like to transfer our house title to my name since i am planning to renovate the
house, and will need the documents to apply for loan (PAGIBIG) to finance the
project. I am an only child, and my mom never married. the house&lot valued at
around 380k. i’ve read about the penalties of not transferring the title right away
after the title owner passed away. will the penalty cost more than the actual property
value at this point? what would be your advice on this concern? thanks in advance.
There is an estate tax amnesty currently in force.

  
It will only be valid for 2 years from June 2019 which is when the IRR of the Estate

Tax Amnesty was released. CONTACT US U a
It removes the penalties and allows the transfer of property upon payment of the
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[hide
As settling an estate can take a long time, I suggest you start immediately.
Lori on October 6, 2019 at 12:39 pm
My husband parents has a property under their name. They passed away with no
will and testament. All their children lives abroad and planning to sell the property.
Two of the siblings already passed away with children of legal age. Who will sign the
SPA to sell the property and the Extra Judicial Settlement? Somebody told me that
the deceased spouse should submit the death certificate with red ribbon and the
only person to sign the SPA are the siblings that still alive. For the EJS, the person
appointed on SPA will sign it. How about the children of the siblings that passed
away, are their names will be in EJS?
Atty. Francesco Britancio on October 7, 2019 at 9:57 am
Sent an email.
Terry on April 14, 2019 at 10:22 am
Hi, my father died in 2011 and he left some properties. We are four in the family. We
wanted to execute an extrajudicial settlement however my two siblings are living abroad.
The three of us want to waive our shares in favor of our other sibling. My question is – is
waiving their rights be done through SPA?
Thank you.
REPLY
  
Sent an email.

REPLY
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Gina on June 8, 2021 at 11:32 pm
My husband and i are interested in buying a property. The registered owner is the
grandmother of the wife who also died later, leaving behind her surviving husband and
3 children (all legal age). Two of the children now reside abroad. The husband informed
us they are already starting to process the estate settlement – tedious as i see it trying
to settle an estate 3-generations down. Given these, Would you advise us… a) to enter
to a Deed of Conditional Sale paying a downpayment just to reserve the property to us
until such time the estate be settled, then later pay the balance and execute a Deed of
Absolute Sale once the title has been transferred to the heirs? Or b) NOT do anything
whatsoever until the title has been finally transferred to the heirs? Appreciate your
suggestion.
REPLY
Atty. Francesco Britanico on June 9, 2021 at 11:21 am
This isn’t really something we can advise on from an internet comment. It ultimately
depends on your appetite for risk and your level of comfort with these parties, as
well as how realistic it is that they will manage the settlement of the estates within
an acceptable timeframe.
Jenisa on April 18, 2019 at 1:23 pm
This question is from my Father, My GrandMother died September 2017 and my grand
father is still alive. They already made an extrajudicial settlement last 2017. The heirs of
my grandmother are in chaos because other siblings ask somebody to process their land
titles but my father wants my sister to process the land title for him. However the person
which the other siblings ask to process their title is threatening my father that he will pay
penalties if he didnt want him to process the title.
My question is ;
1. Is the estate tax needs to be all the land that is given to the heirs or my father can only
pay for the parcel that he inhereted.
  
2. If the land is 1500 sq.m how much my father will pay for the mentioned penalties and

surcharges.
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3. Do we have to wait for the surveyed land registration number before we can process
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the the documents in BIR.
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4. Does my sister need and SPA to process my fathers land title? Since my father is not
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well educated and scared to do the process himself.

REPLY
Lawyers in the Philippines on April 22, 2019 at 10:03 am
Sent you an email.

REPLY
Sharon on April 30, 2019 at 1:24 am
Hi. My question is this. The Extrajudicial settlement is already done, now waiting only for
the paper to be released at the ROD. Me and my brother are named heirs, through
interstate as the said property in question belonged to my dad but he passed away without
a will. My dad borrowed money from a relative and has a hand-written note naming the
property as a collateral in the event that he cannot pay the debt. He passed away before
debt was settled. Now the relative who my father owed the money to is contesting the
extrajudicial settlement of estate. Please note that the atty who has processed the judicial
settlement is aware of the debt but not the promissory note as this was only made known
to us recently. My question now is, can this relative bring us to court because of this and
due to the fact that my father has signed a promissory note indicating the said property as
collateral. What can we do to protect our interests? Are we legally bound to pay the dept,
or give up the property altogether since it is held as collateral? In the promissory note, it is
stated that there will be 2% interest if payment is not made in the agreed time. The debt is
now 16 yrs old but my dad passed away 5 years ago. We are planning to pay the dept in
good faith but relative is asking way much more that what we can afford to pa, triple the
original amount. Please advise on what to do.
REPLY
Lawyers in the Philippines on April 30, 2019 at 9:36 am
  
Yes, he can bring a case to court.

I have sent you an email.

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REPLY
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Teresita on May 7, 2019 at 4:15 am
Very helpful.
One question please:
If all of us children are abroad and are living in different states, can we make individual
separate extra judicial settlement and submit it as one.
REPLY
Lawyers in the Philippines on May 7, 2019 at 2:00 pm
Executing individual SPAs would address the situation.

REPLY
Khal on May 7, 2019 at 11:58 am
Hi. My uncle in US wanted to sell his properties in the Philippines. TCT indicated
“Husband” married to “Wife”… Wife died a year ago. They have 4 kids (3 in US; 1
deceased in US). My uncle asked me to be his representative to deal with potential
buyers, including signing the documents and receiving the payments through SPA. Do
they need to file for extrajudicial settlement? Does he need to pay an estate tax? I’ve
talked to one lawyer here inthe Philippines, that there is no need for them to file for
extrajudicial settlement since TCT only indicates “Husband married to Wife”. Unless it
indicated “Spouses” or “Husband and Wife”. Need your advise. Thanks a lot.
REPLY
Lawyers in the Philippines on May 7, 2019 at 1:59 pm
  
Sent an email.

REPLY
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[hide
Can a nephew or niece overpower or can equal the rights of their uncle/aunties in
behalf of their deceased Father as the original heirs.
Thank you very much
FCB Law on July 28, 2021 at 1:45 pm
A nephew or niece may inherit in representation or in the place of his or her parent if
the latter has predeceased the aunt or uncle to be inherited from.
But if you are asking about the inheritance rights of children of the deceased versus
those of the deceased’s siblings, the rights of the children will prevail.
rose on May 19, 2019 at 7:55 am
Hi im rose, my husband and I purchased a property and its been 6 years to be exact but
until now I’m still not finished transferring the title in our name. we buy our land from an
agent as they claim to us and we are very trusted to them that they will do all the transfer
and so on. so we just paid them the amount that they are asking. without asking some
important documents until later I decide to get the documents and I try to process on my
own. and. later that we find out we are the one going to pay the estate tax, capital gain tax.
so I really get frustrated. just a year ago the agent passed away so I can’t questioned
them anymore. now my question are: in estate tax,
*do I need to pay all the died member of the family?
*the original owner was the grandparent with 8 sibling are deceased
* do I have to pay all of them, like the grandpa and grandma, 8 sibling and their spouses
and some the heirs who passed away too?
* and how they compute all of this since they don’t have any record for date of death in the
municipalities.
* I buy the property in lower price since its a hilly for agricultural purposes. please I need
your good judgment. thank you in advance.
REPLY   

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[hide
Sent you an email.

REPLY
Juliet on May 20, 2019 at 5:03 pm
Good Day!
Just want to let you know that this article provided an insight on our situation now.
On my dad’s side of the family, The estate left by my grandfather has not been touched
ever since he died. Meaning, for over 30 years, the titles is still on his name and we still
pay the taxes same as before. The thing is, my aunt who holds the title died, and we can’t
find the titles now, my question is, How are we able to get a new title and if ever we get a
new one, do we follow the “procedure” that is listed on this article and go from there? My
father and aunt who are the remaining heirs of my grandfather, wanted everthing to be
settled as they are old and wanted no trouble in the future.
If I may specify that my auntie, lives in America and is an American citizen, how am i going
to proceed on this?
Thank you so much for taking time reading this I really apprecite your insight and help.
REPLY
Sent an email.
REPLY
Joris on May 24, 2019 at 1:14 am
Hi, may i ask once the CAR is given, the heir/heirs of the property can freely sell the
property of the decedent?
2) Will they
 be given a new title in their names
 (heirs)?

3) Is it possible once CAR is given, can the new title bore the name of the buyer if the

heirs of the decedent decide to sell the property instead? CONTACT US U a
REPLY
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[hide
A CAR greatly helps for serious buyers.
A CAR allows the transfer of the title to the new owners but more processing needs to
be done to complete this.
An extrajudicial settlement with deed of sale allows the property to be transferred to the
new owner if that is what was undertaken.
More information is needed to comment on your case specifically; the above are
general statements.
REPLY
Grace on December 22, 2020 at 3:20 pm
Good day!
This article is very useful and informative. Can I ask how much are we going to pay to
BIR if the market value of the house is 850,000 pesos and the land is 280,000 pesos?
My father died last 2013 and my mother this year. I’m so concern because I heard that
we need to pay 6% each ( and I have 4 more siblings ) in BIR. And the amnesty will be
end next year by June 2021 so, we need to fix it in a short period of time.
REPLY
lawyerphilippinesadmin on January 31, 2021 at 11:51 pm
Your father’s estate will fall under the estate tax amnesty so you are correct that it
would be good to rush settling the estate. Your mother’s estate will fall under the
train laws. Prepare 2 EJS and then gather all the other documents you need to
settle it at the BIR. Then go and as for a calculation with them.
  
AURORA on May 27, 2019 at 2:04 pm

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[hide
Why am I asked to file for the reconstitution of the original Tct lost in the possession of the
Register of Deeds when I am Not responsible of losing it? I have my Owner’s Duplicate of
Tct. This is UNFAIR!
REPLY
Sent an email.
REPLY
Manel on June 4, 2019 at 4:54 pm
Hi. Our mother died in 2016 and the land title is solely entitled to her. We are planning to
execute extrajudicial settlement in favor of my older sister and I. Is our father required to
sign a waiver?
REPLY
Lawyers in the Philippines on June 5, 2019 at 9:37 am
More information is needed to answer this clearly.
The situation is unclear.

REPLY
Bobby on June 7, 2019 at 3:21 pm
  
Hi. Im going to buy a Lot on a subdivision but the Owner of the lot on the Title passed

away already. The wife wanted to sell the lot and she wanted CONTACT US away, having
us to pay right U a
only deed of sale and the original copy of the title. And later have it transferred to us as
they process it. But on our research, since the original owner on the title is no longer alive, [hide]
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an extrajudicial settlement is needed first, noting that the favor of the settlement is to the
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wife of the late owner. I am a little bit worry that after the payment transaction, the
mentioned property may still be sold to someone else, or other heir may have claim on the
property. I am trying to negotiate that we will have the full payment after the title have been
filed to the Registry of Deeds, transferring the ownership to us. May I have then the
following inquiry:
1. Holding the original title and the deed of sale will give us authority to the mentioned
property? Can they acquire a CTC of the title from the RD and sell it to others?
2. After the extrajudicial settlement, and having the transfer title to us, is it absolute? what
if another heir comes out after it?
3. What if we, the buyer is composed of two individuals, can we have a title having both
names on it, even if we are not related?
Hoping for your response. Thanks and Best Regards

REPLY
Sent an email.
REPLY
John on June 11, 2019 at 12:48 pm
Hello.
I just have a couple of questions. We are planning to buy a lot that has been sold to the
seller (“Juan”) through a Extra-Judicial Settlement with Sale. He has the document that
was signed by the heirs of the deceased owner which stated the they agreed to sell the
portion of the land to “Juan”. However, Juan did not transfer the title under his name. Upon
noticing that he does not have the CTC, I brought up that concern to Juan and he said that
the heirs are willing to sign on the deed of sale that we are going to execute.
1. What is the legal process in case that we will buy that portion of land?
2. How long is the process will usually take?

REPLY
  

CONTACT US
Lawyers in the Philippines on June 13, 2019 at 4:48 pm
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[hide
Sent an email.
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Ditas on August 1, 2020 at 6:39 am
My sis recently died. She was single and her sole heir is our mother. She has 6
brothers/sisters. She left 3 properties:
1. She was sole owner
2. Jointly owned w/
sisters
3. Family home under deceased & bother’s name
Is extrajudicial settlement needed to cover all properties?
Is it correct that the deceased’s surviving co owner gets deceased’s share of

property?
Thanks
Atty. Francesco Britanico on August 4, 2020 at 2:56 pm
The extrajudicial settlement will only cover her property, but this includes her share
of other properties.
leyna on June 18, 2019 at 10:35 am
Hi, just want to refer, my aunt(single) died 10 years ago, she left a real estate under her
name.. my father is her only sibling.. My parents wanted to transfer that property directly to
us (their 2 children).. could it be possible?
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  

CONTACT US
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[hide
Sent an email.
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Mae on June 25, 2019 at 11:37 pm
Hi, if the father died first and his estate was divided among his kids through an extra
judicial settlement including the decedent’s interest in the family home which was given to
son1. Another real ppt was given to son2. The mother died after 10 years, is the family
home – for mom’s estate tax computation purposes, valued 50% only since the other half
is already owned by the son? So if family home now is 9m is the computation 4.5M for
mom’s gross estate less family home deduction of 2.25M? If the real ppt is 2M, is it now
valued 1M only?
REPLY
You only pay estate tax on the portion owned by the deceased.
REPLY
Belle on June 28, 2019 at 5:54 pm
Good day!
My grandfather died 17 years ago intestate and left a land. After 2 years, my grandmother
also died. They had 8 children, 6 were alive and two were deceased. I and my cousin
(both grandchildren) will buy 2/3 of the land, which means the land will be divided into 3
(1/3 for me, 1/3 for my cousin and the other will be named under the 6 siblings alive). My
questions are:
  
1) Can we make a single (one) extrajudicial settlement with absolute sale? or we should

have an individual extrajudicial settlement with absolute sale (CONTACT
one for myUS
cousin andU a
another one for me).
2) In extrajudicial settlement with absolute sale, should we include all the children and
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legal wife/husband of the deceased/s?
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3) In processing the transfer, do we also need to provide death certificates of the
deceased children of my grandparents?
4) In paying the estate tax, does everyone need to have a tax identification numbers,
although most of my aunts were plain housewives?
5) Is it true that we have to pay estate tax for my grandfather, for my grandmother and for
the 2 deceased children (as according to the rule, estate tax should be paid for every
decedent)?
Thank you in advance for your reply!

REPLY
Sent an email.
REPLY
Jose on June 29, 2019 at 11:15 pm
Hi,
My mother sold her property to her niece few years ago before she died. Her niece was
able to pay the total amount to my mother but there was no contract prepared and signed
until my mother died. By mutual agreement, the property was not anymore owned by my
mother. Should we need to prepare ‘special’ deed of sale signed by me and my father? On
behalf of my mother, what document should I prepare to BIR? Thanks.
REPLY
Sent an email.
  
REPLY

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Mark on June 30, 2019 at 9:24 pm
Hi Lawyers,
This is a great article. It really gives me an idea.
I just want to ask your advice regarding to my concern. I am currently planning to buy a
land but the owner of the title already died last 2010 or 2011. I already checked on the
ROD and verify the title. The ROD personnel informed me that he is the correct owner of
the land and their is not issue on it. I went to the BIR to check the real property tax and I
found out that they haven’t paid the tax since year 2012. This means that I need to pay it.
Now, I also found out that the owner wife is still alive and they have 11 siblings. 2 of the
siblings are currently abroad.
May I know the following answer to the below questions.
1. May I know if I still need to follow the whole process above in order for me to transfer
the title to me?
2. What will be the process for the 2 siblings that is currently on aborad?
3. For the Extrajudicial settlement, what will be the process for the 2 siblings that is
currently abroad?
4. For the 2 siblings abroad, do I need to inform them that they need to provide the waiver
declaring that they do not want to be part of it or they need to file a waiver that they are
going to give up their right to own a property from their parents?
5. Can you give me further advice or step by step guide on how I can transfer the land to
my name?
6. Can you share the WHOLE complete list of documents that the owner wife to provide to
me?
Looking forward to hear from you.
Regards
Mark
REPLY
Lawyers in the Philippines on July 1, 2019 at 1:21 pm
Hi Mark
–  
The extrajudicial settlement process I described above covers most cases.

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If a sale is involved, an extrajudicial settlement with sale is often used.
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All the heirs would need to sign and those abroad would need to participate. The
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document that those who live abroad must execute must be authenticated; and exact
data would depend on which country they live in.
The list of documents listed above also handles most cases.
It really depends on the exact situation you find yourself in; there can be differences
depending on the exact case facts or documents.
REPLY
Mark on July 1, 2019 at 11:41 pm
Hi Lawyers.
Thank you very much for your response. I really appreciate it.
I would like to get more further clarification from your statement “he document that
those who live abroad must execute must be authenticated; and exact data would
depend on which country they live in.”.
What are those documents need to be executed, authenticated? What are the exact
data you are referring too?
Looking forward to hear from you.
Hi Mark:
There is a process the heirs who live abroad must go through to ensure that the
document they execute can be accepted.
Since your case has some complicating factors, you might want to consult with a
legal practitioner at this point.
Estate is not that easy to settle by yourself and incorrect settlement can cause many
problems down the line.
  
Sherwin on July 2, 2019 at 10:50 am

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Hi Lawyers,
I’m trying to buy a property. It already have a Extra Judicial Settlement, CAR, Estate Tax
already paid but the Transfer Certificate of Title is still named to the deceased one.
What shall I do next? Can we execute a Deed of Absolute Sale with the heirs stated in the
Extra Judicial Settlement?
Please guide me on what are the proper steps to do.
Thank you very much

REPLY
Sent an email.
REPLY
Valerie on July 17, 2019 at 8:38 pm
Hi,
I just went through your article and find it very helpful. I also want to commend you for
actively addressing the queries of your readers.
I hope you can also enlighten me with my situation as I am already considering on settling
the properties that were left by our deceased parents.
CASE 1: Two properties (lot only) were left by my parents. My mom died December 2003
while my dad died last May 2017.
Q1: How would the estate tax be computed as the titles were named, (LOT A: Under
mom’s name married to dad & LOT B: Under dad’s name married to mom)? As I have
read, estate tax will be computed on the time of death of descendent. Will it be subdivided
amongst individuals or would it be combined (i.e. 50:50)?
Q2: Regarding penalties, how are these penalties computed? Will this be computed on the
  
year of the death of my mom or my dad?

Q3: Are there any grounds by which deductions in estate tax CONTACT US
be applied in our case?U I’ve a
read about the standard deduction (1M), is it only applicable for death on or after the
passing of TRAIN LAW?
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Q4: Is it better to file both properties as gross estate of both parents? My siblings and I
[hide] L
have already settled on who will get the properties. As I am already married, can I already
file this under my married name?will it be more difficult? I am also considering on filing for
the property that will be given under my name since my siblings are not yet financially
capable of settling the properties that they will inherit, is it okay or it would be difficult to do
so?
CASE 2: Another property (family house) is under the name of my mom. However, the lot
wherein the property is situated is under the name of my mom and aunt. My aunt is still
alive and have children of her own.
Q1: Do we still have to file for an extrajudicial settlement? if yes, how should we proceed?
if not, what are the steps on how we can subdivide the lot for the two families (ours and
my aunt’s)
Thanks in advance
CASE 2: Another property,

REPLY
Sent you an email.

REPLY
Grace on July 22, 2019 at 6:01 pm
Wow all what you have said is i got it through all the process and it true very time
consuming..but worth it..all u have mention are true..im passing it on to my children so
that when i die they will know the process and also my husband whichever ..
REPLY
Mr. Anonymous on July 17, 2019 at 9:55 pm

  

CONTACT US
My grandmother died last June 8, 2008. I was not aware that she has 3 BPI Security
U a
Corporation accounts consists of a share of stocks which I am the beneficiary ( Naka in
trust for under my name yung accounts ). Pero even before when she was still alive, she [hide]
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always tell me na may makukuha daw ako. When she died, she left no will. I was not
advised by anyone na beneficiary niya ako for the 3 accounts, hanggang recently na
discover ko iyon by myself. Nag punta ako BPI and later on sa BSP para ipa hanap yung
accounts. Nahanap ng BPI yung 3 accounts and I already submitted her death certificate,
my birth ceritificate and my parents marriage contract sa BPI to prove na ako nga yung
beneficiary at wala na grandmother ko. My first question is the bank is asking me to pay
the estate tax para daw ma i transfer na sa account ko yung lahat ng shares sa mga 3
accounts na iniwan ng grandmother ko. They are also asking me for a deed of
extrajudicial settlement. Ang tanong ko po bakit ko pa po kailangan non? Eh nag iisang
beneficiary lang naman po ako nung 3 accounts na yun? Pangalawang question is
applicable po ba sa case ko yung Estate Tax amnest of 2019 dahil po 2008 pa namatay
lola ko at this year ko lang po na discover yung iniwan niya sa akin at maaasikaso? Ang
pagkakaintindi ko po ay ang pag settle ng estates ay pag walang iniwang will or trust yung
isang tao. Pero in my case yung 3 accounts po na iyon naka trust at ako po ang
beneficiary. Please enlighten me po pangkaraniwang tao lang po ako at wala masyado
alam sa mga ganito. Salamat po.
REPLY
Sent an email.
REPLY
Anonymous on July 20, 2019 at 8:00 pm
HI Lawyers
My parents died long time ago and left a piece of land. there are 8 of us siblings and only
1 is benefiting from what is grown in the land.
But my concern is not the income generated from it but my share of the land. Since my
other siblings are no longer interested in dividing the land due to various reasons thus
letting them sign the extrajudicial settlement is no longer possible.
  
Are there any alternative means, so that i can claim what is rightfully mine which is my

share of the land which my parents left us and move on with ourCONTACT
lives as US Uhas
this scenario a
been the same for decades now.
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REPLY L]
[hide
Hi:
You can have the land subdivided and then sell your share.
Note this is a long process as well.

REPLY
Cathy on July 24, 2019 at 5:22 am
Hi, I inherited my Dad’s property in Philippines. It was settled extrajudicial and I have a
SPA also to my sister in-law. Now, she had a buyer and she’s telling me that I need to do
another SPA Self Adjudication as RDO requested this document. I thought DEED of Sale
and Extrajudicial are enough to process the sale.
REPLY
Clarify with the RDO.
This situation is unclear.

REPLY
Josephine on July 24, 2019 at 10:24 pm
  
Good evening.

Our mother died in 2015. When she was still alive, she sold aCONTACT
property atUS Uto
minimal cost a
our eldest with an agreement to her that she would have no more share in the other
property, which was agreed and known to all of us siblings. As i have been the ones
Contents
providing for all expenses to our mother, she told me then and my other siblings that the
[hide] L
residential lot area will be left to me, and it would be up to me how much should i pay to
my other siblings as their share in the property. I was not so keen before because i have
my own residential space nearby..but i just made it clear and was understood by my
siblings that the frontside of the property would be my share. Now one of my sister wanted
to ‘sell’ to me her share because she badly needs some money. The biggest problem is
that this property/estate has not been settled since my mother death…kindly advise me on
what instruments and steps should we take at the soonest because my sister needs the
money urgently. Thnak you and God Bless
REPLY
Hi Josephine:
Transferring the property is itemized in the steps above.
It is important to settle the estste soon as penalties and fees can be heavy.
REPLY
Andy on August 4, 2019 at 12:03 pm
Both of my parents are now deceased leaving some real estate properties of excellent
current market value, requiring high maintenance costs, taxes, fees, and incidental
expenses, to 5 adult legal-age siblings. The properties are deemed unserviceable, if
divided into multiple portions. Since, finances can not be collected equitably among the
siblings, in some cases not able or willing to provide his/her share of contribution to cover
the expenses mentioned. It is now imminent to sell the property while it commands an
excellent fair market value, before it incurs more expenses, loss of value, liabilities, and
death of any of the siblings. The 4 majority of the siblings are in good faith prefer to put the
properties in the market, except for 1 sibling who has been very uncooperative with the
idea of selling the property, and has refused to a civilize meeting/communication, via
informal intra-family agreement, to settle the issues with an agreement.
  
What is the next legal / formal remedy or action for the majority to facilitate the sale of the

property and transfer of ownership, when 1 or more co-ownerCONTACT
has refused US U
or blocks the a
sale transaction or threaten to block formal re-titling process?
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Andy L]
[hide
REPLY
Lawyers in the Philippines on August 5, 2019 at 10:58 am
Sent an email.
REPLY
Princess on August 18, 2019 at 10:20 am
Hi Lawyers in the Philippines!
Your article is very informative. I like the way you inform the readers about the topic
without being so technical, that everything you write is simple and does not beat around
the bush! Hence, I would like to take the opportunity to ask you a question. 🙂 Our family
is on its way to settle a property (intestate) however, one of the heirs is already deceased.
Do we need to consider writing down his name in extrajudicial or it should be replaced by
the surviving spouse, instead? Thank you very much in advance!
REPLY
Lawyers in the Philippines on August 19, 2019 at 1:19 pm
Hi Princess:
It depends on what type of heir he is.
For instance, if the deceased heir is a child of the deceased owner, then his wife and
his other heirs must be part of the extrajudicial settlement.
REPLY
  
josephine on August 30, 2019 at 10:23 am

CONTACT US U a
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[hide
we have filed the estate tax and are waiting for the CAR to be released.. our prob is that 1
of the properties of my father is co owned by his sister-n law who is now living in USA and
is very uncooperative in terms of dividing said property. Our share is 3/4 of the property
and have no idea what to do or how to transfer said title to our name. WE have a court
order as to how the land should be divide but our aunt would not honor said order so my
late father agreed to a settlement but then again she doesn’t want to honor that also.
please advice us what to do..thank you
REPLY
Atty. Francesco Britancio on September 2, 2019 at 9:54 am
Sent an email.
REPLY
NIK on September 3, 2019 at 3:11 pm
Great read! Our father died last Feb 2018. The only TCT (house and land on his name)
that he left us is where me and my sister lived. We both have our own family as well. What
is the ideal thing to do? thank you!
More power and God bless!

REPLY
Sent an email.
REPLY
  
Nel on September 9, 2019 at 12:59 pm

CONTACT US U a
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[hide
Our grandparents died intestate in the 60s-70s and they left some properties. They had 6
children, all are already deceased now and they died intestate too. We, the siblings and
cousins from all 6 children would like to sell our grandparent’s properties. We would like to
execute a SINGLE extrajudicial settlement that will cite the past 2 generations (intestate
grandparents and intestate parents) and signifying the sharing as well as appointing and
giving of a SPA to one of the great grandchild to represent us in the whole process of the
sale. Is this possible?
REPLY
Please send an email to admin@lawyerphilippines.org.
I sent an email but it bounced.

REPLY
TricO on September 10, 2019 at 1:58 am
My Father passed away in 2009. We still have not executed and Extrajudicial Settlement
because some of us are permanent residents abroad (Japan, Canada and Australia), and
only my mom and brother are in Philippines.
If they execute an SPA for the Extrajudicial Settlement, will they still need to physically
sign the Extrajudicial Settlement Document?
All of us agreed to liquidate the estate of my dad (Land/House, Stocks, Bank Account).
Can each of them execute a single SPA to cover the following :
1) Sign on their behalf & Execute the Extrajudicial Settlement
2) Liquidation / Disposal of Properties
3) Assign both my Mother and Brother as Joint Executors or Joint Attorneys-in-Fact where
they both need to sign (in agreement) all documents related to the ES and
liquidation/disposal/sale of the “Estate” for safety & security.
REPLY
  

CONTACT US
U a
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[hide
Sent an email.
REPLY
Belle on September 13, 2019 at 3:28 pm
If the estate will be sold to three buyers by the heirs, is it allowed to execute a Deed of
Extra-Judicial Settlement of the Estate with Absolute Sale for a single land but three
different buyers?
REPLY
Sent an email.
REPLY
Anonymous on October 10, 2019 at 7:13 am
Hi Lawyers,
Good day!
I am hoping you can instruct me on what to do with my situation regarding subdividing the
properties left by my deceased parents without last will.
There were 5 properties left by my parents. My father died last 2007 and my mother
passed away this year. All titles were named under my mother’s name except for 1 house
and lot. My mother was able to put this house and lot under my brother’s name when she
was still alive. Though my brother did not give a single penny to my mother to buy this
property.
  
Question: If we will do an extrajudicial settlement, are we going to include the property

under my brother’s name (since my mother is the one who bought CONTACT USwe subdivide
it) when U a
all properties amongst my siblings?
Contents
I hope to hear from you soon. Thank you so much in advance. L]
[hide
REPLY
Atty. Francesco Britancio on October 11, 2019 at 1:32 pm
Sent an email.
REPLY
Cristina on November 10, 2020 at 1:02 pm
Thank you for the information. Very useful. Can we process land titling in other
regions other than where my deceased father’s property is located? I and my
brother are planning of having our father’s residential and farm lot titled under our
names.
I hope to hear from you. Thank you so much.
Atty. Francesco Britanico on November 10, 2020 at 2:43 pm
It can be done where he resided.
Anonymous on October 10, 2019 at 7:19 pm
Hi! Thanks for this detailed info regarding estates.
Hope you can advise what steps can be done on the following situation:
Father died 16years ago no interstate. The mother of the deceased filed a self
adjudication without the knowledge of the rightful heirs wife and 4 children all in legal age
in 2009. The mother of the deceased in someway was able to obtain signature of the wife
of the deceased
 and the 3 children and was able
 to sell the land to buyers. 

Questions are: CONTACT US U a
1. Is the self adjudication valid even if there is more than one heirs? If no, what steps can
the rightful heirs do to regain the sold lands given the information that the buyers already [hide]
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built houses on the lands.
2. What steps can the child who did not sign the authorisation letter do to get her part of
the estate for the sold lands?
REPLY
Atty. Francesco Britancio on October 11, 2019 at 1:37 pm
Sent an email.
REPLY
Mommy La on November 7, 2019 at 5:41 am
Hi, my brother died 3 years ago, There’s this property he inherited way back with a
title under his name and his wife’s as married to who is still living.Their only son died
8 years ago. Does that make her (wife ) the sole heir now? Just recently, We found
a buyer who is interested to buy the property. But the wife wants to transfer the tiitle
to her name first. Can she legally do that? My other question is, we as siblings (2
living sisters) do we have the right to that property since it’s an inheritance from our
parents? Can it be partitioned among us siblings? And if she sells it do we get a
share? Please advise. Thank you
Atty. Francesco Britancio on November 7, 2019 at 10:28 am
Sent an email.
Marife on November 10, 2019 at 1:19 pm
  
Hi, my brother died 3 years ago, There’s this property he inherited way back with a title

under his name and his wife’s as married to who is still living.Their
CONTACT USdied 8 years
only son U a
ago. Does that make her (wife ) the sole heir now? Just recently, We found a buyer who is
interested to buy the property. But the wife wants to transfer the tiitle to her name first. Can[hide]
Contents
she legally do that? My other question is, we as siblings (2 living sisters) do we have the
L
right to that property since it’s an inheritance from our parents? Can it be partitioned
among us siblings? And if she sells it do we get a share? Please advise. Thank you
REPLY
Atty. Francesco Britancio on November 10, 2019 at 6:12 pm
Hi:
It will depend on the type of marriage that he had.
The property regime in Conjugal partnership of Gains vs Community of Absolute

Property can affect the situation.
It will also depend on when the property was inherited.
To understand the situation, a case assessment must be undertaken to see what

applies to this situation. A case assessment means examining documents, describing
the situation in detail and undergoing an interview.
At the moment, the information is fairly vague.

REPLY
Livs on November 27, 2019 at 12:18 am
Hello
Excellent article thank you.
My question is a bit different. i am a US citizen and my father, also a US citizen, died

in January leaving a will in both the USA and Philippines naming me as heir. He had
inherited 15 properties from his mother and spent his adult life getting the deeds in
order and putting them in her (or his and his siblings) names. One of his siblings
(Philippine citizen) died with no debt. One sibling (Philippine citizen) died with a lot
of debt and he had slowly been selling property and using her portion of the
proceeds to pay down her debt. All of the properties are in his name and his siblings
EXCEPT
 two properties, which he legally
 had his siblings waive their rights  to so
they were fully in his name and would go directly to me.

The properties are agricultural land, in remote locations,CONTACT US on paper
fairly worthless U a
(unless the government buys them) and I do not want them. Is there any way of
Contents giving them back to the government so I do not have to pay property tax on them? [hide]
And / or is there any way of retaining the 2 properties that are in his name only?
L
Finally, as he had a Will in the Philippines he named an executor. It is a law firm out
of Manila and I believe I am getting the run around (they say they can’t get
valuations on the land, but we have been paying property tax for years so there
must be some record of it being assessed). They have also said they want to
probate the will in Manila but the properties are all on Negros. As my father was a
US citizen and died in the USA shouldn’t’ it be probated in Negros? Wouldn’t that be
faster? They have filed a 5 year extension (he died in January) on filing the estate
tax return, but I don’t understand why they would do this. And shouldn’t probable
begin immediately as I believe there is currently an exemption on taxes inherited by
foreigners (the lawyers did not tell me about it, I read it on my own.)
How does one go about firing the executor of a Will? Or maybe they have done and
are doing all the correct things?
Atty. Francesco Britanico on November 27, 2019 at 2:01 pm
Sent an email.
Denise on November 25, 2019 at 2:34 pm
Hi! Stumbled upon the article. Very helpful. Thank you! Skimmed through the comments
and replies as well in case I could find an answer to my question. Hoping you can shed
some light.
My mom, her two siblings, and their father co-own a property. All their names are on the
title. Their father passed away several years ago. Today, my mom and her two siblings
(surviving co-owners and sole heirs) would like to sell the property.
1) Before selling, (in order for buyer to successfully transfer title to his name) would my
mom and her siblings need to first transfer the title to just their names (without the name of
their father, the deceased)? Or would an Extrajudicial Settlement of Estate indicating they
are adjudicating the estate unto themselves suffice? Could that simply be attached to the
title?
Or is an Extrajudicial Settlement even necessary since they are co-owners and their
names are on the title already? Would simply attaching his death certificate be enough?
  
2) Their father passed away many years ago. If an Extrajudicial Settlement does indeed

need to be entered into, would there be penalities since it wasCONTACT US 6 months

not done within U a
(or a year?) after his death?
Contents
Appreciate your help!
L]
[hide
REPLY
Atty. Francesco Britanico on November 26, 2019 at 10:15 am
Most serious buyers know that the estate must be settled before it can be transferred to
the names of the new owners.
As such, the buyers would ask that the father’s estate be settled as he is co-owner of
the property.
It is possible to do this now without late penalties due to the estate tax amnesty but you
must act quickly as it takes a lot of effort to push this through and can be very time-
consuming. The amnesty ends Jun 15, 2021 and many families struggle even with this
long a period.
REPLY
EdwinDC on December 2, 2019 at 8:11 pm
Hi. Do we have to make two EJS for both my deceased parents? Or can we just make
ONE extra judicial settlement to cover all of our parents’ properties? Thanks!
REPLY
Atty. Francesco Britanico on December 3, 2019 at 5:08 pm
Hi Edwin:
One EJS per deceased is the usual procedure.
This is especially the case when dates of death are different since there will be different
estate taxes computed.
  
REPLY

CONTACT US U a
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[hide
Xander on December 6, 2019 at 10:10 pm
Hello, I plan to purchase a property and found out possible issues that hinders me to make
a final purchase:
1.) Title is still in the seller’s deceased mother’s name. Seller (son of the deceased owner)
stated that the title can be transferred directly to my name. Is that possible?
2.) Land area (seller’s share from deceased mother’s properties) stated on the Extra
Judicial Partition Document is different from the land area stated in the Title. This is the
same property that I am trying to purchase. How can it be different? Even with same Lot
Numbers and Tax Dec Numbers.
3.) Land Area on Real Property Tax document does not reflect the true land area. Land
area on RPT is way undervalued. Seller stated that this to avoid high property tax. Seller
also stated to have two deeds of sale if ever the property is purchased. Is this legal?
Thank you so much!

REPLY
Atty. Francesco Britanico on December 9, 2019 at 2:05 pm
Sent an email.
REPLY
Julio Miguel on May 31, 2020 at 5:26 pm
This refers to a property that we are interested in buying. There are some concerns,
however.
The title to the property is named to the parents of the sellers (spouses Juan and Linda).
Juan died six years ago while Linda died two years ago. Now their children wants to sell
us the property through a deed of extrajudicial settlement with absolute sale. If we buy the
property through that instrument and we physically hold the title of the property, have the
  
notarized deed of extrajudicial settlement with absolute sale, and proof of publication of

the deed, do we have a legal claim and can be considered asCONTACT USsaid property?
owner of the U a
Can the legal heirs still claim the property from us?
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[hide
Atty. Francesco Britanico on June 5, 2020 at 3:25 pm
Assuming the children signing the extrajudicial settlement with absolute sale are the
heirs, that would be a valid way to transfer the property from them to you. You will need
to make sure the transfer is duly recorded at the register of deeds and all the taxes
paid.
REPLY
Yani on June 8, 2020 at 2:18 pm
Hi Lawyers,
Before po ba gumawa ng EJS with Sale is need muna magpa survey ng lot? Portion ng lot
lang po kasi ang i-purchase namin. Thank you.
REPLY
Atty. Francesco Britanico on June 20, 2020 at 12:33 pm
That would be the prudent course.

REPLY
Jena on July 27, 2020 at 11:49 pm
Good evening! One of the properties we inherited from our mother who died many
years ago was a parcel of land in the province. Now, the government needs the said
parcel of land for its infrastructure project and is willing to acquire the same through
  
negotiated sale. Can we, the heirs, just execute a deed of absolute sale in favor of

CONTACTprocess
the government or do we have to go through the aforementioned US U we
before a
can sell the lot to the government? Assuming that extrajudicial settlement is required
Contents before we can sell the lot, can we execute it with deed of absolute sale? If yes,
should we pay both estate tax and capital gains tax? Thanks.
[hide] L
Atty. Francesco Britanico on August 4, 2020 at 2:45 pm
The extrajudicial settlement can be executed with the deed of absolute sale, but
make sure to address the taxes quickly because the estate and sales taxes will
have different due dates from which penalties will begin to be incurred.
Kaisy on October 4, 2020 at 12:37 am
Thank you so much for this very helpful and useful article. May God bless you more.
May I also inquire, in the case of there is disagreement among heirs, do you also have an
article about step-by-step process of Judicial Settlement of Land? Or the advantages and
disadvantages between the two, maybe, including the fees as well?
Thank you very much in advance

REPLY
Atty. Francesco Britanico on October 4, 2020 at 7:23 pm
A judicial settlement of estate is a court trial that is subject to the usual considerations
for a court case, including appeal by any side that does not like the trial court’s
judgment. It can take years because of this.
REPLY
Lucia on October 23, 2020 at 5:10 am
  
Hi, This is a very helpful document. My mother passed away in July of this year in Toronto,

Canada she had been a Canadian citizen and permanently resided CONTACT US for 40U
in Canada a
years. She has a written will but it was notarized. Her will does not included a parcel of
land which she inherited from her parents as she already verbally gave it to my brother
Contents
back in 2018. I and the rest of my 8 siblings all agreed to our mother’s decision. However,
[hide] L
my brother, a Canadian and Filipino citizen, did not process the title transfer prior to my
mom’s death. Does the extra judicial settlement applies to this parcel of land since it was
not included in my mother’s will and therefore considered intestate?
Would greatly appreciate your thoughts on this matter.
Thank you!
REPLY
Atty. Francesco Britanico on October 26, 2020 at 11:01 am
We’d have to see the will to say since extrajudicial settlement contemplates situations
where the deceased died intestate.
REPLY
Elle Caledonia on November 2, 2020 at 10:29 am
This is a very well written article. The explanations are clear and readable. You seem to
have made an effort to write this for lay people whose yes would simply glaze over if you
filled this with legalese. The visual aids and illustrations help as well. Thank you.
REPLY
chad on November 8, 2020 at 6:44 pm
Our father died last year and mother is still alive. We have a lot property with a tax
declaration only named to our mother and father.
Can my mother issue and process and an absolute deed of sale? Do we still need to sign
an extra judicial settlement?
thank you!
  

REPLY CONTACT US U a
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[hide
lawyerphilippinesadmin on November 17, 2020 at 9:11 pm
A title declares who the owner is and only the legitimate owner can dispose of the land.
Thus you need to find the title and transfer it properly prior to distribution; or title the
property if the property is untitled.
REPLY
Anabeth Ty on December 14, 2020 at 12:10 pm
Does it mean the living owner can process the deed of sale without going through
the extrajudicial settlement?
I am not sure what you mean since the situation is unclear to me.
anonymous on March 24, 2021 at 7:06 am
Hi. Can we execute extra judicial settlement for just one property that is intended to be
sold? Tge deceased wife left 3 more proprties.
Thank you.
REPLY
lawyerphilippinesadmin on March 24, 2021 at 8:27 am
In some instances, the BIR will accept the partial settlement of the estate.
  
It will depend on your situation.

CONTACT US U a
Contents Anabeth on December 13, 2020 at 7:13 pm L]
[hide
Hi,
We planned to transfer the land title of my parents to my name.My father died 2011 and
mother is still alive, title is under my parents. Do we till need the extrajudicial deed before
my mother can execute a deed of sale?
REPLY
Hi Anabeth:
Yes you will need to settle your father’s estate prior to transferring to anyone new.
REPLY
Det on December 18, 2020 at 5:17 pm
Hi. Thanks very much for these concise instructions. Case: My mother died last November
2020. I am now in the process of starting to transfer the property from her name to me and
my brother. My brother does not really care about dividing the property into two equal
parts. We decided to transfer the property to both our names without specifying who gets
what portion. We are both okay with this. Questions:
1) In securing an EJS, is this decision a good idea?
2) What will be the basis of estate tax fees? Is it the latest tax declaration? Note, property
taxes are updated. I am afraid I will be surprised by how much I will have to pay at the
BIR.
3) After settling the estate tax, how do I start with the transfer of title?
Thank you once again.

REPLY
  

CONTACT US
U a
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[hide
Hi Det:
It is up to you and your brother. If you get along well, then you may be co-heirs for land
without too much trouble. If you don’t get along, you might be better off deciding who
owns what.
Calculate the net estate and apply the estate tax fees as well as any fees (you may
have other fees, depending on the intricacy of the situation).
When you get the eCar you can then transfer properties to the new heirs at the RD.
REPLY
UB on April 27, 2021 at 4:42 pm
Very helpful information. Thank you for sharing. God bless.

REPLY
Annalyn R. Arellano on May 24, 2021 at 6:44 pm
Hi Atty,
What is the proper document to use if both parents are still living and want to transfer the
owned estate to the children (legal heirs)?
REPLY
FCB Law Office on May 25, 2021 at 12:49 am
The parents may opt for a donation or a sale, pay the taxes for these transactions, and
register these with the RD. They would have to decide if these serve their situation.
REPLY
  
Mary Jane Ong on May 30, 2021 at 7:55 pm

CONTACT US U a
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[hide
Hi, first of all I’d like to commend you for this well-written article, very big help to us lay
persons. My concern is this: my father died in 2012 and my mother in 2017. Sadly, we
didn’t have any idea about estate taxes then. When computing the estate tax, which year
will the BIR base on, my father’s or my mother’s year of death? The properties are in the
name of my father with a notation “married to xxx (our mother)”. Thanks for all your help!
REPLY
Atty. Francesco Britanico on May 31, 2021 at 4:32 pm
Both their estates will have to be settled.

REPLY
Almie on June 29, 2021 at 10:36 am
I am one of four siblings (all three of us are U.S. citizens and the fourth still a Filipino
citizen. Our parents died intestate 4 yrs and 3 mos apart (our father in 1976, and our
mother in 1978) Mother left two differently situated and undivided parcels of land (one
residential and the other agricultural orchard). If all heirs agree to make me the sole and
only owner of these parcels of land please show me the step by step process of how I will
obtain land title to my paents estate.
REPLY
FCB Law on June 29, 2021 at 3:39 pm
The general steps are as described in this article. You and your siblings would have to
sign a duly notarized agreement to settle their estates.
We’d have to know more about the specifics to speak to your situation.
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You can fill out our full form on http://www.lawyerphilippines.org if you’d like us to look

into this. CONTACT US U a
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How To Transfer Land Title To Heirs in The Philippines (Extrajudicial Settlement) - Lawyers in The Philippines

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8/16/2021 How to transfer land title to heirs in the Philippines (Extrajudicial Settlement) - Lawyers in the Philippines

This process is called “settling the estate”.

In this article you’ll find:

The new owner will want the title in his name.

Settle an estate in 7 steps!

25% annual tax on the amount due

20% surcharge on the amount due

Part 2: Death Certificate

Get the Death Certificate

Get several copies of the death certificate!

This is because the process takes time.

Be patient – it’s a time consuming process.

Part 3: BIR 1904

Get BIR form 1904

5 steps to withdraw from a deceased’s bank account.

You would need to present to the bank the following:

The Death Certificate

Other documents required by the bank

You’ve already got the death certificate.

Getting the Estate’s TIN is a fast and simple process.

Below, we will go through the form and how to fill it up.

BIR 1904 Form – Part 1

Let’s go through some of the fields for the first part:

Taxpayer Type should be One-Time Taxpayer.

Classification should be Non-Individual here.

Write “Estate of [Name of the Deceased]” for the taxpayer’s name

BIR 1904 Form – Part 2

We’ll go through some of the other fields for the rest.

One Time Transactions should be Transfer of Properties by Succession

Tax Type should be Estate Tax

This is a good time to talk about taxable and non-taxable estates.

Part 4: Estate Documents

What is the estate made of?

What are the estate’s assets?

They can be:

Real estate such as the family home, condominiums or land titles

Shares of stock or shares of memberships such as a country club

What are the estate’s liabilities?

Are there any loans that the deceased took out?

Are there are unpaid taxes?

Expect to gather a lot of documents!

This can be a painstaking task.

Conferring with family can be an important early step for this.

You might need a private eye.

Part 5: Estate Agreement

Heirs need to decide how to partition the estate

This is often contentious.

Think about your family.

Heirs must agree on how to pay debt

Part 6: Extrajudicial Settlement

Execute an Extrajudicial Settlement

An extrajudicial settlement is a legal agreement detailing the partition of an estate.

It should have the following information:

Afterwards, everyone should sign and notarize the document.

A notice will then be published in a newspaper of general circulation for 3 weeks.

Part 7: BIR 1801

File BIR 1801

It is deceptively simple and is currently supported by 5 schedules.

Estate Tax Return – 1801 Form

Only an accountant can help you minimize your possible taxes.

Php 5,000,000 for Philippine citizens and resident aliens

An expert can help save you money.