How to transfer land title to heirs in the Philippines (Extrajudicial Settlement)

by | Updated: Oct 9, 2023 | Blog, Estate Law, Wills & Inheritance

This article discusses an Extrajudicial Settlement in the Philippines.

An extrajudicial settlement is needed before selling inherited property in the Philippines or before the transfer of property from a deceased person to new heirs/family members.

Without it, a new owner WILL NOT BE ABLE to accomplish a land title transfer.

In this article you’ll find:

  • Documentary requirements to transfer land titles in the Philippines
  • Common issues in gathering documents and filling up BIR forms.
  • A good understanding of the beginning of the process to receiving the Certificate Authorizing Registration (this is when the transfer title from a deceased person to new owners becomes possible).

An extrajudicial settlement among heirs is the cheapest, easiest way to transfer an estate.

However, you and your co-heirs MUST agree and pay the estate and transfer fees at the BIR and the Registry of Deeds.

If the heirs cannot agree, then you would have to go to court for a Judicial Settlement of Estate to address the family’s grievances.

Part 1: Introduction

Settling an Estate

If you have inherited real estate, stocks or vehicles you are going to have to settle the estate if you intend to sell the assets to another or to transfer the property title to a family member or heir.

Why?

The new owner will want the property title in his name.

A document called an eCAR (electronic Certificate Authorizing Registration) is needed to transfer a land title from a deceased person to a new owner.

An eCAR will only be given to when the estate has been settled.

An estate can be settled through a deed of extrajudicial settlement or though court.

So, for any transfer of property from a deceased’s estate to a new owner, you must settle the estate.

An set of items composing an estate with heirs surrounding it.

Take note that  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

The longer an estate is not settled, the more expensive it will become.

Settling an estate means paying transfer taxes at the BIR, which should be paid as soon as possible.

Pay estate taxes within 1 year from the death or fees and penalties can be onerous!

As you can see, it is best to file with the BIR as soon as possible (even just file a partial return in order to forestall some penalties).

Part 2: Death Certificate

Get the Death Certificate

The death certificate is the first document you’ll need to obtain.

The death certificate is one of the primary documents needed for the transfer of land titles in the Philippines (or for transferring other estate assets such as stocks), as it is presented at the banks, insurance office, BIR – basically, everywhere.

Death certificates are one of the first documents needed.

You will need 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.

Time passing as a man wait for the process to finish.

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 Form 1904 Estate Tax TIN

Get BIR form 1904

Withdrawing from the deceased's bank account in 5 steps.

5
An extrajudicial settlement of estate will require a TIN number.
This Estate TIN number is different from the TIN number of the person who passed away.
It is specifically for the deceased’s property transfer to new heirs or owners.
You’ve already got the Death Certificate.
You’ll need some of the details on the Death Certificate to fill up the form.
Now, we’ll go through what needs to be done to get the Estate’s TIN.
Below, we will go through the form and how to fill it up.
You can get BIR Form 1904 from the BIR’s website.
I’ve split the form into 2 parts so that we can go through it easily.
[caption id="attachment_3450" align="aligncenter" width="1080"]BIR 1904 - Part 1 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.
BIR 1904 - Part 2

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 then submit the form at the BIR Regional District Office (RDO) where the deceased lived.

You shouldn’t submit at any other location.

Later on, you will pay the estate tax at the BIR office.

Estate taxes are levied on taxable estates.Consult with a professional to calculate estate tax as it can get complicated!

There are some estates that are taxable and some that are not taxable.

Estates whose valuation exceeds certain thresholds are taxable. On the other hand, estates fall below these thresholds will not be subject to estate tax.

You will need to pay the estate tax using the estate’s TIN number after completing all the requirements for Extrajudicial Settlement of Estate such the EJS itself and the property documents.

Part 4: Estate Documents

While knowing the process of how to transfer inherited land titles in the Philippines is important, successfully doing this requires that you have complete estate documents.

An estate is composed both of its assets and liabilities.

All the items that make up an estate.

An estate’s assets 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?

For real properties, you will need the titles and the tax declarations and improvements from the city assessor.

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.

For stocks, you will need stock certificates.

For vehicles, you will need the registration for all vehicles. (Yes, you will have to settle an estate just to transfer ownership of a car after a death in the Philippines.)

It is the same for loans and obligations. You will need to gather promissory notes and other obligations.

You need a lot of documents to settle an estate.

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 information 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.

You need to complete the documents to settle an estate so investigation may be needed.

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.

An accountant can help you understand what you’ll have to pay and what you might be able to save at the BIR.

This is important since BIR fees can be very expensive.

However, BIR fees are a requirement and MUST BE paid before the transfer of land title from the deceased in the Philippines to any new owner.            

Part 5: Estate Agreement

After you’ve figured out what the estate is composed of and gathered the documents, you and your co-heirs will need to agree among yourself how the properties will be partitioned.

Why?

Philippine law provides a default extrajudicial settlement of heirs.

Heirs can determine other ways to divide the property but THEY MUST ALL AGREE.

Heirs who cannot agree may have to go to court and do a judicial settlement of estate.

Court is much more expensive and takes much longer.

For that reason, it is always preferrable to do an extrajudicial settlement in the Philippines.

However, it can be very difficult to get people to agree and all sign the Deed of Extrajudicial Settlement of Estate.

Heirs must agree on how the properties will be shared.

Think about your family.

In the event that a parent dies, you will need to settle the estate so that transferring ownership of land from parent to the children is possible.

Imagine how difficult it might all be for you all to agree on how to divide the estate for transfer after the death of your parent to you and your siblings.

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.

Heirs struggling under the burden of debt.

Heirs must also agree on how to pay the estate taxes.

Often you and your co-heirs may have to shoulder the burden.

The transfer of land titles in the Philippines requires settling the estate taxes and the transfer fees BEFORE any transfer, and these taxes and fees can be costly.

Estate taxes paid to the BIR are 6% and account for most of the cost of transfer of land titles in the Philippines or of other assets like stocks. Additionally, there are also transfer taxes at the Registry of Deeds and at city Hall.

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 on how to settle the estate and on how to pay the estate taxes 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).

An extrajudicial settlement is an agreement between heirs.

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

An extrajudicial partition of estate should have the following:

  • 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

Often, SPA for extrajudicial settlement might also need to be prepared if heirs are abroad or need help settling the estate.

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 Estate Tax Filing

File BIR 1801

If you’ve accomplished all the items up top, you can easily file your BIR 1801. You need to do this within a year after the death to avoid those heavy penalties we talked about earlier.

BIR 1801 is filed to pay the taxes to finally settle the estate.

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

Estate Tax Return 1801

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 and minimize your estate taxes.

There are some pretty straightforward deductions:

  • Php 5,000,000 for Philippine citizens and resident aliens
  • Php 10,000,000 for the family home

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 accountant helps calculate estate taxes.

An expert can help save you money.

Then, armed with your calculation and all your documents, you should head 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.

Part 8: Pay for CAR

Pay the Estate Tax

So, you’ve made it this far!

One of the last big steps in transferring land titles is paying the estate tax.

After you’ve calculated the Estate Tax to be paid, you will need to pay it at the Authorized Agent Bank (AAB).

Estate taxes can only be paid at an 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.

If you’ve got everything ready and there are no pending issues, your CAR shouldn’t take too long to process.

With the CAR, you can now accomplish the registration process at City Hall and the Registry of Deeds. This registration process completes the property title transfer to family members/heirs.

Part 9: Notes & Summary

 

Estate settlement has many parts.

We handle inheritance all the time in our practice.

Sometimes we just give advice when someone wants to know if they can transfer land titles to family members.

Sometimes we settle estates ourselves, for example, when a client wants to transfer a house title after the death of a parent.

We’ve noticed that most people end up never completing the process because despite knowing how to transfer a lot title from a deceased person in the Philippines, they often come cross one of the below problems:

  • Incomplete information on the deceased’s or other family member’s death, marriage and birth dates
  • Incomplete requirements for land transfer in the Philippines such as missing land titles or other property documents
  • Disagreement on how the estate is divided
  • Inability to pay for the estate taxes and transfer taxes

Most estates are never settled because of these reasons.

And some estates settlement efforts are started and then abandoned since transfers of title in the Philippines can become costly and difficult.

Those that succeed and complete the full process up to the land registry (where the transfer of title from the deceased actually happens) are usually determined, put a lot of work in it, can pay the estate taxes and have good advice from a lawyer or an accountant.

They often are able to convince the heirs to agree on how to divide the property.

They are also able to raise enough money to pay the estate taxes.

They have also documents.

And finally, if they find they cannot agree or they need to go to court to get the land title, they have both the determination and money to go to court until it is done.

The process of how to transfer a land title in the Philippines can be done, but you’ll have to make a commitment to having uncomfortable discussions with your co-heirs about the estate division and the cost.

If you are able to do that, then transferring is very feasible and we hope this step by step guide helps.

This doesn’t cover all the intricacies of settling an estate.

222 Comments

  1. Simeon

    What if some heirs do not want to participate in the EJS? Will they lose their share? Can the other heirs process the EJS?

    Reply
    • FCB Law

      It is not possible to avail of EJs without the unanimity of the heirs.

      Reply
  2. Diego

    Hello,

    Can a heir sell his/her share of his/her part of inheritance (land) even without executive an EJS?

    THanks.

    Reply
    • lawyerphilippinesadmin

      Depends on the buyer. But, a buyer cannot transfer to his name without an EJS.

      Reply
  3. MJ Jumalon

    Hello, good evening. I need an explanation po.There are 322 sq.m of the entire parcel of land. Their parents died and the property titled in the name of their father. The four co-heirs of their late parents property decided to sell the entire parcel of land but one of them decided lately that his portion of 107 sq.m will remain. That the 215 sq.m which is the portion of three co-heirs so they sell the portion which is 215 sq.m then I bought it. They signed and executed the Extrajudicial Settlement of Estate with Deed of Absolute Sale. My question is,

    1. What to do to the one heirs if he wants to title his remaining 107 sq.m? So that in the portion I bought and the remaining portion of him will be titled and split the title into two title together from the previous TCT?

    Reply
    • FCB Law

      A survey of the property has to be submitted showing the partition. The EJS should have included all the heirs, including the sibling who did not sell so that the boundaries of the division is clear.

      Reply
  4. Norman

    Hello,

    Is this also the process if you are a sole heir?

    Do I need to also publish a notice in newspaper? or this is just applicable to Extrajudicial Settlement?

    Thank you.

    Reply
    • FCB Law

      Yes. The document is called a Deed of Sole Adjudication rather than an Extrajudicial Settlement, but it essentially the same process.

      Reply
    • Anne

      Does it have a deadline to transfer the title to the heirs once the estate tax is settled and EJS is notarized?

      Does it have to be transferred immediately?

      Will there be any penalties if we decided nit to tranafer the title to the heirs immediately?

      Reply
      • FCB Law

        The electronic Certificate Authorizing Registration (eCAR) is valid for 5 years from its issuance by the BIR.

  5. Alex Maitland

    Good Morning,
    Thank you very much for this site for questions about the process of inheriting property in the Philippines.
    My mother died in 2020 with a Probated Will. One of my sister is an Executor and there are (8) eight beneficiaries.
    The questions are:
    1. With the Probated Will, do we still need to have an Extra Judicial Settlement form?
    2. Is the Sales Proceed will be payable to the Executor’s name?
    If it does, Is there a process under the Philippines law that protect the share of the other beneficiaries from the Executor?
    3. Or are Title Companies in the Philippines can issue checks separately for each beneficiaries?
    Thanks again for your help, greatly appreciated.

    Reply
    • FCB Law

      1. No, the probated will is itself the basis for the distribution of the estate. If the will was probated abroad then it should be reprobated here to distribute property in the Philippines.

      2. The heirs can agree to how sales payments are made, but they should be party to the deed of sale.

      3. The heirs can insist that payments of their share be directly made to them individually.

      Reply
  6. William

    In the extra-judicial settlement can the heirs (mother and siblings) name one of them as the lone beneficiary for expediency purpose only? – with no waiver of rights and interest.

    Reply
    • FCB Law

      The authority to manage the property can be given to one without the others waiving their rights of ownership.

      Reply
  7. Hector

    i would like to inquire about the property with my uncle died last 2016 with the following conditions:
    1. title owners:
    a. my auntie, widowed, not filipino citizen, no child
    b. my uncle, deceased, not filipino citizen, no child – estate tax need to be paid
    c. my mother, married, filipino citizen, with children
    d. my father, married, filipino citizen, with children
    2. title needs to transfer to me and my other 4 siblings.
    kindly review and give us advise on what to do step by step to accomplish smooth transfer to us from original owner as well as settled the taxes involved.

    Reply
    • FCB Law

      This article details the steps. We would have to do a formal consultation to address your specific circumstances.

      Reply
  8. V

    My father has passed away recently. He left property in the Philippines whom he inherited by his father. I am his oldest child with his first wife, in the Philippines, no divorce was settled. I have my birth certificate, my mom and dad’s marriage certificate, as well as his death certificate. The problem is, he has a surviving second wife whom he married in the US (not the PI), with a son. How can I obtain what’s rightfully mines, in share with my half-sibling? What do I need to do to clarify fair and valid equalness?

    Reply
    • FCB Law

      An extrajudicial settlement may address this. It would have to be unanimously agreed on by the heirs. It will be important to have the titles to the properties in hand.

      Reply
  9. Maria Teresa Kenny

    “Hello, thank you for this article.
    I am in the process of finalising my requirements for the BIR. They are awaiting a “Declaration of Heirship”. I, with my 2 brothers are the only living children of my mother who passed away in 2008 and has land in her name that has not been transferred. All outstanding taxes have been paid and there are no debts. My 2 brothers have no interest in this property and are happy to have it transferred solely into my name with no contest. Can I state this on the declaration of heirship?
    FYI I am residing in Sydney, Australia and I have arranged an apostle and SPA for one of my brothers to act on my behalf.

    Reply
  10. Marlyn Po

    Good day!
    I would like to know how the TCT will be named if there will be 4 co-owners (siblings) of the land.
    Thanks so much

    Reply
    • FCB Law

      They can all be listed on the title as co-owners.

      Reply
    • Robert

      That you for creating the best information site on Wills and Estates in the Philippines. My mother passed away in April age approximately 100 years. Her estate is worth between 30 and 100 million pesos. My New Jersey sister recently phoned me informing me that I am a 1/5 beneficiary in the will. We are five children. Four of us are in Canada in the United States. My late mom also holds most of the shares in a family corporation which holds real estate valued at between 25 and 40 million pesos. My brother in New York US who has high level buddies in the Philippines be corporate chairman in the family corporation in 2019, in a meeting where I was not informed of, and I posit that the resolution naming him chairman is invalid. My mother “rose” from her deathbed in 2019 and  her email says that I saved her by a supplement that I found in a well-known 600-year-old Chinese medical book. After that deathbed-close-call  in which mom was in hospital for 22 days of critical care, my brother manipulated my mother in having him named chairman of the family corporation. The will, approximately 20 years old, names my sister who lives in Ontario as the executor. My brother in New York State, corporate chairman, believes he should be the executor. My New Jersey sister  is extremely manipulative and money hungry despite the fact that she has three fur coats, a rich husband, a yacht, one or more trucking companies, etc etc. I am too ill, to old, and to poor to travel. I’m been to the Philippines only once in 45 years, and that was for a brief holiday. I have evidence that my siblings have been looting our family assets for years, in particular, her bank accounts, fabulous jewelry rivalling the Vatican’s religious jewelry exhibition on world tours, her safety deposit box, collectibles worth many thousands of dollars. My brother in New York has consulted with a top Philippine international estates expert in Manila. This expert has suggested a workaround on avoiding probate, which I am against, since my NY brother would be personally disbursing the proceeds. What can I do to prevent further thievery?  And stop my siblings, their kids (looters also), and my cousins (including a lawyer who is in the current Law List) from the coming executors? How do I keep on top of estate proceedings if they do not inform me? What organizations (e.g. public trustees) supervise estates and trust matters in Mandaluyong Manila? Thank you in advance for your anticipated reply. F.y.i, I am retired civil litigation paralegal. Have the best day ever.  Rob

      Reply
      • FCB Law

        This is a lot to address. You may find it helpful to set an appointment to discuss this at an online consultation through our homepage portal at http://www.lawyerphilippines.org

  11. Lawrence Santos

    just need a second opinion regarding the EJS we are processing, Notary said, heirs living in abroad can just send an authorization plus signed copy of identity, would this suffice? reading above, it should be SPA apostilled?

    Reply
    • FCB Law

      Yes.

      Reply
  12. Almie

    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

      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.

      You can fill out our full form on http://www.lawyerphilippines.org if you’d like us to look into this.

      Reply
      • Gixie

        I have a deceased unmarried sister who left a titled property under her name. Our parents died long ago. I am the only living sibling. 2 siblings died unmarried and 2 other siblings died with children. Can I have the property transferred to my name if I self-adjudicate? Kindly help. Thank you

      • FCB Law

        The children of the siblings would themselves also be heirs.

  13. Mary Jane Ong

    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

      Both their estates will have to be settled.

      Reply
  14. Annalyn R. Arellano

    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

      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
  15. UB

    Very helpful information. Thank you for sharing. God bless.

    Reply
  16. Det

    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
    • lawyerphilippinesadmin

      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
  17. Anabeth

    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
    • lawyerphilippinesadmin

      Hi Anabeth:

      Yes you will need to settle your father’s estate prior to transferring to anyone new.

      Reply
  18. chad

    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
    • lawyerphilippinesadmin

      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

        Does it mean the living owner can process the deed of sale without going through the extrajudicial settlement?

      • lawyerphilippinesadmin

        I am not sure what you mean since the situation is unclear to me.

    • anonymous

      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

        In some instances, the BIR will accept the partial settlement of the estate.

        It will depend on your situation.

  19. Elle Caledonia

    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
  20. Lucia

    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 in Canada for 40 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 back in 2018. I and the rest of my 8 siblings all agreed to our mother’s decision. However, 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

      We’d have to see the will to say since extrajudicial settlement contemplates situations where the deceased died intestate.

      Reply
  21. Kaisy

    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

      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
  22. Yani

    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

      That would be the prudent course.

      Reply
      • Jena

        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 the government or do we have to go through the aforementioned process before we can sell the lot to the government? Assuming that extrajudicial settlement is required 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.

      • Atty. Francesco Britanico

        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.

  23. Julio Miguel

    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 as owner of the said property? Can the legal heirs still claim the property from us?

    Reply
    • Atty. Francesco Britanico

      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
  24. Xander

    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

      Sent an email.

      Reply
  25. EdwinDC

    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

      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
  26. Denise

    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 was not done within 6 months (or a year?) after his death?

    Appreciate your help!

    Reply
    • Atty. Francesco Britanico

      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
  27. Marife

    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

    Reply
    • Atty. Francesco Britancio

      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

        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, fairly worthless on paper (unless the government buys them) and I do not want them. Is there any way of giving them back to the government so I do not have to pay property tax on them? And / or is there any way of retaining the 2 properties that are in his name only?
        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

        Sent an email.

  28. Anonymous

    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:

    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 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

      Sent an email.

      Reply
      • Mommy La

        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

        Sent an email.

  29. Anonymous

    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 it) when we subdivide all properties amongst my siblings?

    I hope to hear from you soon. Thank you so much in advance.

    Reply
    • Atty. Francesco Britancio

      Sent an email.

      Reply
      • Cristina

        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

        It can be done where he resided.

  30. Belle

    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
    • Atty. Francesco Britancio

      Sent an email.

      Reply
  31. TricO

    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
    • Atty. Francesco Britancio

      Sent an email.

      Reply
  32. Nel

    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
  33. NIK

    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
    • Atty. Francesco Britancio

      Sent an email.

      Reply
  34. josephine

    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

      Sent an email.

      Reply
  35. Princess

    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

      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
  36. Andy

    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-owner has refused or blocks the sale transaction or threaten to block formal re-titling process?

    Andy

    Reply
    • Lawyers in the Philippines

      Sent an email.

      Reply
  37. Josephine

    Good evening.
    Our mother died in 2015. When she was still alive, she sold a property at minimal cost to 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 providing for all expenses to our mother, she told me then and my other siblings that the 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
    • Lawyers in the Philippines

      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
  38. Cathy

    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
    • Lawyers in the Philippines

      Clarify with the RDO.

      This situation is unclear.

      Reply
  39. Anonymous

    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 our lives as this scenario has been the same for decades now.

    Reply
    • Lawyers in the Philippines

      Hi:

      You can have the land subdivided and then sell your share.

      Note this is a long process as well.

      Reply
  40. Mr. Anonymous

    My grandmother died last June 8, 2008. I was not aware that she has 3 BPI Security 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 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
    • Lawyers in the Philippines

      Sent an email.

      Reply
    • Shiro

      Bakit po puro sent email. Pa share po ng answer for everyone’s response.

      Reply
      • FCB Law

        There are sometimes privacy concerns because further questions have to be asked of the commenter before we can give an answer.

  41. Valerie

    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 be applied in our case? I’ve read about the standard deduction (1M), is it only applicable for death on or after the passing of TRAIN LAW?
    Q4: Is it better to file both properties as gross estate of both parents? My siblings and I 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
    • Lawyers in the Philippines

      Sent you an email.

      Reply
    • Grace

      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
  42. Sherwin

    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
    • Lawyers in the Philippines

      Sent an email.

      Reply
  43. Mark

    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

      Hi Mark –

      The extrajudicial settlement process I described above covers most cases.

      If a sale is involved, an extrajudicial settlement with sale is often used.

      All the heirs would need to sign and those abroad would need to participate. The 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

        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.

      • Lawyers in the Philippines

        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.

  44. Jose

    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
    • Lawyers in the Philippines

      Sent an email.

      Reply
  45. Belle

    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 ( one for my cousin and another one for me).
    2) In extrajudicial settlement with absolute sale, should we include all the children and legal wife/husband of the deceased/s?
    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
    • Lawyers in the Philippines

      Sent an email.

      Reply
  46. Mae

    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
    • Lawyers in the Philippines

      You only pay estate tax on the portion owned by the deceased.

      Reply
  47. leyna

    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?

    Reply
    • Lawyers in the Philippines

      Sent an email.

      Reply
  48. John

    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
    • Lawyers in the Philippines

      Sent an email.

      Reply
      • Ditas

        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

        The extrajudicial settlement will only cover her property, but this includes her share of other properties.

  49. Bobby

    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 us to pay right away, having 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, an extrajudicial settlement is needed first, noting that the favor of the settlement is to the 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
    • Lawyers in the Philippines

      Sent an email.

      Reply
  50. Manel

    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

      More information is needed to answer this clearly.

      The situation is unclear.

      Reply
  51. AURORA

    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
    • Lawyers in the Philippines

      Sent an email.

      Reply
  52. Joris

    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?

    Reply
    • Lawyers in the Philippines

      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

      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

        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.

  53. Juliet

    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
    • Lawyers in the Philippines

      Sent an email.

      Reply
  54. rose

    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
    • Lawyers in the Philippines

      Sent you an email.

      Reply
  55. Khal

    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

      Sent an email.

      Reply
      • Ruth

        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

        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.

  56. Teresita

    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

      Executing individual SPAs would address the situation.

      Reply
      • Eryl

        The title indicate “wife”
        married to “husband”, husband died 2020 with 2 children, 1 is already above 18yro and the other minor. Do they need extra judicial settlement? Pay estate tax and undergoes the process you stated- step1-7. The husband signed a SPA in favor of wife giving full power duly signed and notary before death. The land approx market value is around P1M which is considered as family home. Need your advise. Thank you.

      • FCB Law

        Yes, an extrajudicial settlement is necessary. The surviving parent can sign on behalf of the minor child.

  57. Sharon

    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

      Yes, he can bring a case to court.

      I have sent you an email.

      Reply
  58. Jenisa

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

    Reply
    • Lawyers in the Philippines

      Sent you an email.

      Reply
  59. Terry

    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
    • Lawyers in the Philippines

      Sent an email.

      Reply
    • Gina

      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

        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.

  60. Gerry

    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
    • Lawyers in the Philippines

      Sent an email.

      Reply
      • Bryan

        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.

      • Lawyers in the Philippines

        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.

        It removes the penalties and allows the transfer of property upon payment of the transfer tax.

        As settling an estate can take a long time, I suggest you start immediately.

      • Lori

        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

        Sent an email.

  61. Ana

    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
    • Lawyers in the Philippines

      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
  62. Jerick

    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.
    2. How to stop Juan’s daughter on doing something illegal with the documents she stole, where she is nowhere to be found.
    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

      By what right do Juan’s siblings claim the property?

      Reply
  63. REGINA TAGAMOLILA

    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

      Sent you an email.

      Reply
    • Ailz

      Hi, needing your help please. I need an advice on what to do. My mother sold her property. I have really no knowledge that she already sold her property while my siblings had. Now, while she’s processing the deed of sale, she’now forcing me to sign the deed of sale and it was only me who have not signed it.What document can I give her that I won’t be signing any since I did not enter nor participate in their agreement ? Thank you in advance.

      Reply
      • FCB Law

        You are within your rights to simply refuse.

  64. Alicia

    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

      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
      • Tom Concepcion

        Hello…what is needed to settle a title issue. The property was titled in the name of my deceased parents and I want the title transferred to us, the coheirs. But one of the coheir refuses to cooperate. He does not want to pay for any transaction cost i.e. estate tax, property tax, legal help, etc. What can I do to force the issue. I do not want to go begging for what I feel is mine.
        Thank you.

      • FCB Law

        You can consider stipulating in the extrajudicial settlement that the advances made by certain heirs will be reimbursed them from the estate.

    • Victoria

      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 the property to their children and their silbling…but my sibling not agree to her plan to give some property to their sibling just because before my fathers die he wants that property is only for his/her children….my mother already subdivide property and allocation their sibling…my question is what will we do for that case…

      Reply
      • Lawyers in the Philippines

        Sent an email.

  65. Lea

    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

      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

      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
      • Atty. Francesco Britancio

        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.

  66. Jona

    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

    Reply
    • Lawyers in the Philippines

      Sent you an email.

      Reply
    • Ruth

      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

        An extrajudicial settlement is only possible if the heirs are in unanimous agreement. Absent that, only a court settlement of the estate is possible.

  67. Augusto

    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 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!

    Reply
    • Lawyers in the Philippines

      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.

      Reply
  68. Chona

    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
    • Lawyers in the Philippines

      Sent you an email.

      Reply
    • carlito

      Our grandmother died intestate in the 50s and left a piece of real estate. She had 3 children,—my father and 2 aunties; all three are already deceased. All three died intestate also. WE, the siblings and cousins from all three parents would like to divide our grandmother’s property thru an extrajudicial settlement.
      Question 1.. Can we execute a single extrajudicial settlement that will cite the past 2 generations( intestate grandmother and intestate parents) , but the heirs now are preparing ?
      Question 2. Have there been similar cases like this in the past?

      Reply
      • Lawyers in the Philippines

        Sent an email.

    • Kim

      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?

      Reply
      • Atty. Francesco Britanico

        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.

  69. May

    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 are living abroad. May I know 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 be attached to the affidavit that the Philippine residents will execute? Thank you for your answer.

    Reply
    • Lawyers in the Philippines

      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.

      Reply
      • Ela

        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?

      • FCB Law

        This can be done individually.

    • Lorna

      Hello,
      My father passed away in 2018, leaving a lot in the Philippines. My mother wants to 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?

      Thank you.

      Reply
      • Atty. Francesco Britanico

        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

        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

      • FCB Law

        This will depend on whether she was an heir of the deceased.

      • Ruth

        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

        They would each need to get a TIN.

    • Lani

      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.

      Reply
  70. Brian

    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 she just want it to our names) or we should still go thru the whole process?

    Reply
    • Lawyers in the Philippines

      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.

      Reply
      • Henry

        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

        Sent an email.

      • Lydia

        Dear Atty Britanico:
        Thank you very much for your detailed article. We are in a process of creating SPAs for every sibling, here in the USA. If a sibling is married, does the spouse need to sign the SPA in order to do this process for the married sibling’s behalf. We intend to transfer the land title, stock shares, residential home, etc … so that we can also sell them afterwards.
        Secondly, will we need to have two government IDs per sibling and make copies of them to bring to the PI?

      • FCB Law

        It would be prudent to have the spouses sign. Passports and driver’s licenses would be helpful.

  71. Muriel

    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 to start! Well, I do now, 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.

    One last question please. What is the alternative for extra judicial settlement if the siblings won’t sign the extra judicial paperwork?

    Reply
    • Lawyers in the Philippines

      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.

      Reply
      • Daniel

        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

        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

      Hi Muriel, we have the same situation may I know what they said in your case? I have a cousin who refuse to sign an ejs.

      Reply
      • Atty. Francesco Britancio

        At this point, many people go to court.

      • lynne

        same here

      • Grace

        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

        Her estate will have to be settled too.

  72. Gliceria Aldana

    Very helpful information… I will apply this in my quest for extrajudicial settlement of the properties left by my parents.

    Reply
    • Lawyers in the Philippines

      Thank you. It’s good to know that the information is useful.

      Reply
  73. Marie Christine

    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??

    Reply
    • Lawyers in the Philippines

      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.

      Reply
      • Rosita

        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 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 consent of the other heirs. The parents also don’t have a dees of sale from the previous owner. It only applied for Waivers of Rights. The parents are now deceased also the person that sold house and there’s still remaining heirs. What is the requirements to apply for the title?

      • lawyerphilippinesadmin

        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

        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

        Either can be done depending on the logistics involved.

      • Michelle

        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?

      • ruth david

        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

        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.

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  6. How to Transfer Land Title to Heirs – Extrajudicial Settlement Lawyers - […] this process can take up to a year. If the heirs have a will, the deed must be recorded.…
  7. How to Transfer Land Title to Heirs – Extrajudicial Settlement Lawyers - […] In some cases, it may cost you more than your property’s worth in estate taxes. Make sure to click…
  8. Top 5 Factors to Consider When Choosing Estate Planning Attorneys - Riot Housewives - […] knowledgeable about all processes, such as the probate process, Power of Attorney, and transfer of land title to heirs. […]
  9. How do you make a last will and testament in the Philippines - Lawyers in the Philippines - […] an estate can certainly be divided among the heirs if there is no will. This is done through an…
  10. Philippine Inheritance Laws for Foreigners, Filipinos and Dual Citizens - Lawyers in the Philippines - […] For a step by step discussion on what you need to claim your inheritance when there is no will,…
  11. Conjugal Property - Lawyers in the Philippines - […] Read more in: How to transfer land to heirs in the Philippines which discusses this 7-step process in detail.…
  12. What To Do When You’ve Lost Your Philippine Land Title - Lawyers in the Philippines - […] mortgage or lease your property when you don’t have the title. It is also difficult for your property to…
  13. How a Foreigner can receive his Philippine Land Inheritance (Updated for 2018 TRAIN Law) - Lawyers in the Philippines - […] You can only do this through a process called “settling the estate”. […]

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