Affidavit of Self-Adjudication for a Sole Heir in the Philippines

A comprehensive legal guide in the Philippine context

1) What it is, in one sentence

An Affidavit of Self-Adjudication (ASA) is a notarized public instrument where a single lawful heir of a person who died intestate (without a will) and left no outstanding debts declares and adjudicates the decedent’s estate to himself/herself, with statutory notice by newspaper publication and subsequent tax/registration steps.

2) Legal foundation (why this exists)

Rule 74, Section 1 of the Rules of Court allows extrajudicial settlement when the decedent left no will and no debts, and all heirs are of legal age (or represented).
When there is only one heir, the law recognizes self-adjudication via a public instrument (the ASA), followed by publication and compliance with tax and registration requirements.
Rule 74, Section 4 safeguards creditors and other possible heirs by allowing claims within two (2) years from the date of extrajudicial settlement/self-adjudication.

Key ideas: (a) intestacy, (b) absence of debts, (c) single lawful heir, (d) publication, (e) two-year window for claims.

3) When you may use an ASA (and when you may not)

You may use an ASA if all are true:

No will exists (intestate succession).
The decedent left no debts (or all enforceable obligations have been fully paid/settled).
There is exactly one heir under the Civil Code’s rules on intestate succession.
The heir is of legal age and with full capacity; otherwise, a court-appointed guardian is necessary and a purely extrajudicial route is not appropriate.

You may not use an ASA if:

There are two or more heirs (use an Extrajudicial Settlement of Estate among heirs instead; waivers by other heirs do not convert it into an ASA).
The decedent left a will (requires probate).
The decedent left unpaid debts/claims that have not been settled.
There are contested statuses (e.g., paternity, marriage, legitimacy) or property disputes—judicial proceedings are more appropriate.
The sole heir is a minor or otherwise incapacitated (requires guardianship and court oversight).

4) Who counts as a sole heir?

You are a sole heir only if no other compulsory/intestate heirs exist in your degree or in prior preferred orders. Illustrative examples:

An only child (legitimate or acknowledged illegitimate), with no surviving spouse/parents/other descendants.
A surviving spouse who is truly alone—i.e., no legitimate/illegitimate descendants, no legitimate ascendants (parents/grandparents), and no collateral relatives who would legally succeed ahead of or with the spouse.
A parent who is the sole survivor where the decedent left no spouse, descendants, or other ascendants/collaterals who take under the Civil Code.

Caution: “Sole heir” is a legal conclusion, not just a family belief. If you are not absolutely certain, obtain legal advice—using an ASA when you’re not the sole heir invites later annulment or reconveyance claims.

5) Structure and essential contents of an ASA

A properly drafted ASA typically contains:

Title (e.g., “Affidavit of Self-Adjudication”).
Affiant’s identity (name, age, citizenship, civil status, address; valid government ID).
Facts of death (full name of decedent, date and place of death; attach PSA death certificate).
Intestacy statement (decedent died without a will).
Sole-heir statement explaining why (relationship, absence of other heirs under the Civil Code).
No-debt statement (or that debts have been fully satisfied).
List and description of estate assets (real properties with TCT/CTC numbers, technical descriptions/areas; personal properties like bank accounts, shares, vehicles with plate/CR/OR; receivables).
Self-adjudication clause (heir adjudicates the entire estate to himself/herself).
Undertaking to publish the affidavit in a newspaper of general circulation once a week for three (3) consecutive weeks.
Acknowledgment of two-year liability under Rule 74, Sec. 4 for claims of creditors or other heirs.
Prayer/requests to registries/institutions (Register of Deeds, BIR, LTO, banks, stock transfer agents) to effect transfers.
Signature and notarization (jurat/acknowledgment; attach IDs and documentary stamps as required by the notary).

Attachments commonly appended: PSA Death Certificate; property tax declarations; latest real property tax receipts; land titles (owner’s duplicate) or certified copies; bank certifications; OR/CR of vehicles; corporate share certificates.

6) Required publication

Publish the ASA once a week for three consecutive weeks in a newspaper of general circulation (typically in the province where the property is located or where death occurred).
Keep the Affidavit, publisher’s affidavit, and newspaper clippings—they will be needed by the BIR, Register of Deeds, banks, and other repositories.

7) The two-year risk window

For two (2) years from the date of the ASA/extrajudicial settlement, the heir remains liable to rightful claimants (creditors or overlooked heirs).
Courts can annul or modify transfers; buyers or mortgagees dealing with property taken through an ASA may also be affected if claims arise within the period.
After two years, some remedies narrow, but actions based on fraud or trust principles may still be available depending on facts and timing.

8) Taxes and clearances (typical flow)

Even with an ASA, tax compliance is mandatory before registries will transfer title or release assets.

A) Estate Tax (BIR)

Rate: Generally 6% of the net estate under current law (subject to deductions such as standard deduction, family home, etc.).
Estate Tax Return (BIR Form 1801): File generally within one (1) year from death (extensions may be sought).
TIN of the Estate: Secure a separate TIN for the Estate of [Decedent] if required by your Revenue District Office.
Certificate Authorizing Registration (CAR): The BIR issues CAR(s) after examination and payment; the CAR is indispensable for transferring real property titles, vehicles, shares, and for banks to unfreeze deposits.

Typical documentary set for CAR (will vary by RDO & asset type):

ASA (with notarial seal) and proof of publication (affidavit of publication + clippings).
PSA Death Certificate.
Schedule and valuation of assets; certified copies of TCT/CTC and latest Tax Declarations; zonal values/appraisals where applicable.
Bank certificates of balances as of date of death; list of shares with par/market value; OR/CR for vehicles.
Proof of allowable deductions (e.g., medical bills, funeral expenses within caps, family home documents).
Valid IDs of heir; TINs of heir and estate.

B) Local Transfer Tax for Real Property (LGU)

Provinces/cities commonly impose a transfer tax on real property transfers (including transfers by succession).
Paid at the provincial/city treasurer, often within a prescribed period after BIR clearance.
Bring CAR, tax declaration, and relevant LGU forms.

C) Capital Gains Tax/Documentary Stamp Tax

Generally not imposed on transfers by succession for real property (those taxes apply to sales or donations).
DST may apply in other asset classes (e.g., stock transfers) per specific rules—your RDO/transfer agent will provide the exact matrix.

9) Registration and transfer steps by asset class

Real property (land/condo/house & lot)

Notarize the ASA.
Publish for 3 consecutive weeks; secure affidavit of publication and newspaper issues.
BIR: File estate tax return, pay applicable estate tax, and obtain CAR (and BIR tax clearance).
LGU: Pay local transfer tax (if applicable) and secure updated tax declaration transfer documents.
Register of Deeds:
- Submit ASA, CAR, proof of publication, owner’s duplicate title, real property tax clearance, and standard forms.
- ROD will annotate the ASA and issue a new title in the heir’s name (or reconstitute if needed).
Assessor’s Office: Update the Tax Declaration in the heir’s name.

Bank deposits & time deposits

Banks require ASA, proof of publication, CAR, IDs, and their internal release forms.
Some banks insist on waiver of co-depositors, if any, and may withhold until the BIR CAR is presented.

Shares of stock (private or publicly listed)

Present ASA, CAR, death certificate, and stock transfer agent requirements.
For unlisted shares, corporate secretary will record the transfer in the Stock and Transfer Book and issue new certificates.
For listed shares, coordinate through the broker/transfer agent pursuant to exchange rules.

Motor vehicles

Present ASA, CAR, death certificate, original CR/OR, IDs, and LTO transfer forms; LTO will issue a new CR/OR in the heir’s name.

Other personal property (cryptocurrency, receivables, insurance proceeds)

Insurers usually require claims forms, ASA, and death certificate (proceeds may still pass outside the estate if with an irrevocable beneficiary, subject to tax rules).
Digital assets (e.g., crypto, online accounts) involve platform-specific procedures; the ASA and proof of authority will be central.

10) Frequent pitfalls (and how to avoid them)

Using an ASA when you’re not truly the sole heir. Verify intestate succession thoroughly.
Skipping publication. Registries and BIR frequently reject applications without the three-week publication and publisher’s affidavit.
Ignoring small debts. Even minor unsettled obligations can derail an ASA later within the two-year window.
Incomplete asset lists. Omitting assets can require supplemental filings or expose you to claims.
Estate tax miscomputation. Be meticulous with allowable deductions and valuations; consider professional assistance.
Minor heir issue. A minor cannot validly self-adjudicate; seek guardianship or judicial settlement.
Treating ASA as a sale/donation substitute. It is a succession instrument, not a conveyance tool to third parties.

11) Compliance checklist (practical)

Confirm intestacy and no debts.
Verify you are the sole heir.
Draft ASA with complete asset schedule and required undertakings.
Notarize ASA (with valid IDs).
Publish 1×/week for 3 weeks; secure affidavit of publication and clippings.
BIR estate tax filing and payment; obtain CAR.
LGU transfer tax (real property).
Register of Deeds transfer; new TCT/CTC and Tax Declaration.
LTO/banks/transfer agents: complete transfers/release of funds or certificates.
Keep a compliance file (ASA original, CARs, receipts, proofs of publication, titles, IDs).

12) Template: Affidavit of Self-Adjudication (outline)

AFFIDAVIT OF SELF-ADJUDICATION I, [Name], Filipino, of legal age, [civil status], with residence at [address], after being duly sworn, state:

That [Decedent’s Name] died intestate on [date] in [place]; a certified copy of the Death Certificate is attached.

That I am the sole heir of the decedent by reason of [state relationship and facts establishing absence of other heirs under the Civil Code].

That the decedent left no debts, or that all obligations have been fully settled.

That the estate consists of the following properties (Annex “A” – Real Property; Annex “B” – Personal Property): [describe each with identifiers].

That by virtue hereof, I adjudicate unto myself the entirety of said estate, subject to the rights of creditors and other parties under law.

That I undertake to cause the publication of this Affidavit in a newspaper of general circulation once a week for three (3) consecutive weeks, and to file the necessary estate tax return and secure BIR CAR(s), as well as complete all registrations/transfers.

That I am aware of my liability for two (2) years under Rule 74, Sec. 4 for any lawful claims against the estate.

[Signature of Affiant] SUBSCRIBED AND SWORN to before me this [date] at [place], affiant exhibiting [ID type, number, date/place issued].

[Notary Public] PTR No. ___; IBP No. ___; Commission No. ___; Until ___; Office Address: ___

(Practitioners often add annex tables for titles, bank accounts, vehicles, and shares for clarity.)

13) Timing guide

Notarization: when ASA is finalized.
Publication: immediately after notarization; runs 3 weeks.
BIR estate tax & CAR: after notarization (publication proof is commonly required; coordinate sequencing with your RDO).
Registrations/transfers: after CAR issuance and (for real property) LGU transfer tax payment.

14) Practical FAQs

Q1: Is a bond required? For a self-adjudication by a sole heir, practice does not generally require a bond; the two-year liability and publication protect third parties. Bonds are classically discussed in the context of partition among multiple heirs.

Q2: Can a later-discovered heir undo my transfers? Within two years, yes—courts may order reconveyance or payment; good-faith purchasers are not absolute shields during this window.

Q3: Must publication be in a national broadsheet? No; it must be a newspaper of general circulation—often provincial or city-wide papers are accepted. Confirm with your RDO/ROD which papers they regularly honor.

Q4: What if there is a small unpaid utility bill or credit card? Pay and document settlement before proceeding; the ASA should state no debts or that all debts were settled.

Q5: What if a minor is the sole heir? A guardianship case (and typically a judicial settlement) is required; a minor cannot execute a valid ASA.

Q6: Can I sell the property immediately after ASA? You may, but buyers and lenders often scrutinize transactions made within two years from the ASA date. Expect requests for publication proofs, CAR, and sometimes indemnities.

15) Clean paper trail: what to keep

Original ASA with notary seal
Affidavit of publication + three issues (or clippings)
BIR CAR(s) and estate tax return with official receipts
LGU transfer tax receipts (for real property)
New titles/CR-OR/bank release documents
IDs, death certificate, valuation reports, and all correspondence with agencies

16) Bottom line

Use an Affidavit of Self-Adjudication only when you are unquestionably the sole heir, the decedent left no unpaid debts, and you can complete publication and tax/registration steps. Done right, it is the fastest, least litigious path to consolidate title to an intestate estate in the Philippines—with a two-year tail risk you should plan around.