Affidavit of Self-Adjudication (ASA) for Land-Title Transfer in the Philippines

A comprehensive practitioner-level guide

1. What an ASA Is—and What It Is Not

Item	Essentials
Purpose	Allows the sole heir of a deceased person (the decedent) to settle the estate extrajudicially and place the inherited real property in the heir’s name without going to court.
Governing rule	Section 1, Rule 74 of the Rules of Court—“Extrajudicial settlement by agreement between heirs”—specifically the last clause: “…if a single heir, he may adjudicate to himself the entire estate by means of an affidavit.”
Nature	A unilateral, sworn declaration; not a contract between several heirs; not a probate proceeding.
Key limitation	Valid only when there is exactly one legal heir and no known debts of the estate.

If there are two or more heirs, the proper instrument is a “Deed of Extrajudicial Settlement” (EJS), not an ASA.

2. Legal Foundations and Compliance Requirements

Civil Code on Succession (Arts. 777-1130) – transmission of rights and obligations from the moment of death; heirs are identified by law or will.
Rule 74 § 1, Rules of Court – authorizes ASA; imposes a two-year lien in favor of other heirs/creditors.
Rule 74 § 3 – obliges the heir to publish a notice of the affidavit in a newspaper of general circulation once a week for three consecutive weeks.
Estate Tax Law (NIRC, as amended by TRAIN – R.A. 10963) – 6 % estate tax on net estate; return must be filed within one (1) year from death (extensions possible).
Property Registration Decree (P.D. 1529) – governs annotation of liens and issuance of new Transfer/Condominium Certificates of Title (TCT/CCT).
Local Government Code, Title II, Book II – basis for transfer tax (≤ 0.75 % of zonal/fair market value) payable to the province/City Treasurer.

3. Pre-Filing Checklist

Document	Source	Remarks
PSA-certified Death Certificate	PSA	Mandatory for BIR estate filing
Original Owner’s TCT/CCT & latest tax declaration	Registry of Deeds & Assessor	If lost, secure Owner’s Duplicate or reconstitution
TIN of decedent and heir	BIR	Secure new TIN if none
Affidavit of Self-Adjudication (draft)	Lawyer/notary	Include full property description & assert “no debts”
Estate Tax Return (BIR Form 1801)	BIR	Attach computation sheets
Certified zonal/fair market values	BIR/Assessor	Used for estate-tax base
Notarized SPA (if filing through representative)	Notary	Optional
Proof of payment: estate tax, DST, publication, transfer tax, registration fees	—	All official receipts are later submitted to RoD

4. Step-by-Step Procedure

A. Drafting & Notarization

Prepare the ASA:
- Identifying details of decedent (name, citizenship, marital status, last residence, date of death).
- Statement that affiant is the sole compulsory/testamentary heir.
- Affirmation that no debts or obligations remain, or that all have been paid.
- Complete description of the property: TCT/CCT number, lot & block, survey plan, location, area, assessed value.
- Prayer for self-adjudication and authority for Register of Deeds to issue title.
Oath before a notary public within the province/city where the property or a portion lies.

B. Publication

Cause notice of the affidavit to be published once a week for 3 consecutive weeks in a newspaper of general circulation in the province.
Keep the publisher’s Affidavit of Publication and full newspaper clippings.

C. Estate-Tax Clearance

File BIR Form 1801 within 1-year period (or secure extension).
Submit ASA (even if still unpublished), death certificate, TCT/CCT, tax declarations, certified fair-market/zonal values, IDs, and proofs of payment of funeral/medical expenses if deducting.
BIR issues an Electronic Certificate Authorizing Registration (eCAR) once:
- Estate tax (6 % of net estate) + Documentary Stamp Tax (₱15/₱20 per page) are paid.
- No deficiency findings.

D. Payment of Local Transfer Tax

Present eCAR and ASA to the City/Municipal Treasurer; pay transfer tax (rate varies but ≤ 0.75 %).
Obtain Tax Clearance from Assessor and latest real-property tax receipts.

E. Registration with the Registry of Deeds (RoD)

Submit:
- Original ASA & publication proofs
- eCAR; BIR O.R. for DST & estate tax
- Transfer-tax receipt
- Owner’s Duplicate TCT/CCT
- ID cards & SPA if applicable
Pay registration and entry fees (based on declared value).
RoD annotates the ASA and two-year Rule 74 lien on the old title.
New TCT/CCT issued in heir’s name.

F. Post-Registration

Secure a certified true copy of the new title.
Record the change with the Assessor (for real-property tax).

5. Statutory Lien, Risks and Remedies

Issue	Detail	Practical Tip
Two-year lien	Creditors/other heirs may file a claim within 2 years from publication or registration (whichever is later).	Keep full paper trail; be ready to settle valid claims or defend the affidavit’s statements.
False assertion of sole heirship	Affidavit can be annulled for fraud; criminal liability for perjury and estafa possible.	Conduct diligent family tree investigation; attach proof (e.g., CENOMAR of decedent if single).
Unpaid estate tax	Title will not transfer; penalties (25 % surcharge + 12 % interest p.a.) until paid.	File early—even on a tentative basis—to avoid accumulating penalties.
Late filing of estate return (after 1 year)	BIR may impose compromise penalties; extension requires approval by Commissioner or authorized officer.	If deadline impossible, file “Provisional Estate Tax Return” and pay what is reasonably due.
Publication omitted	Title registration can still proceed, but omission gives creditors a stronger case to nullify the affidavit.	Always publish; cost is minor compared with potential litigation.

6. Sample Skeleton of an ASA

AFFIDAVIT OF SELF-ADJUDICATION I, JUAN DELA CRUZ, Filipino, of legal age, single, with residence at…, after having been duly sworn, depose and state:

That my father, PEDRO DELA CRUZ, likewise Filipino, died intestate in Quezon City on 15 January 2024, as evidenced by his Certificate of Death, copy appended hereto as Annex “A.”

That I am the only compulsory heir of the decedent, he being a widower with one legitimate child, the undersigned.

That the decedent left no debts nor obligations.

That he left a parcel of land covered by TCT No. N-123456… [full technical description].

That pursuant to Section 1, Rule 74 of the Rules of Court, I hereby ADJUDICATE unto myself the above-described property. IN WITNESS WHEREOF… (Signature) SUBSCRIBED AND SWORN…

Include jurat with ID details, notarial seal, and pagination for DST purposes.

7. Common Ancillary Transactions

Cancellation of Real Estate Mortgage – if title carries a mortgage annotation that has been fully paid, petition to cancel may be filed simultaneously to clear the new title.
Bank Accounts or Vehicles – although the ASA covers “the entire estate,” separate BIR clearance (eCAR) and registration with LTO or bank release procedures still apply.
Foreign Heir Situations – Philippine embassies/consulates can notarize the ASA; apostille required before use in PH.

8. Jurisprudence Highlights (selected)**

Case	G.R. No.	Holding
Heirs of Malate v. Gamboa	170098 (2010)	Publication defect did not automatically void subsequent buyers’ titles; bad-faith knowledge is necessary.
Cua v. Court of Appeals	117206 (2001)	ASA valid only where sole heirhip is clearly established; otherwise, deed void.
Spouses Noel v. Court of Appeals	121811 (1999)	Buyers in good faith are protected if two-year period lapsed and Rule 74 lien annotated.

9. Fees & Timelines (2025 indicative figures, Metro Manila)

Item	Typical Range	Timing
Publication (3 weeks)	₱3 000 – 8 000	21 days
Notarial fee (real estate)	₱1 500 – 5 000	Same day
Estate tax (TRAIN: 6 %)	Variable	Before eCAR
Documentary stamp tax	₱30-100	With estate tax
Transfer tax	0.5-0.75 % of FMV	Same day
RoD registration fees	₱8 000 – 25 000	3-14 days for title release

10. Practical Tips for Practitioners & Heirs

Start with a heirship audit – secure CTCs of birth/marriage to pre-empt hidden heirs.
File even if estate is below ₱200 k – BIR still requires eCAR (unless property value is < ₱200 k and decedent died before January 1 1998).
Consider advance estate-tax payment if the property is urgently needed as collateral—banks will require the title in the heir’s name.
Keep originals in fire-safe storage; RoD keeps only the Owner’s Duplicate copy during processing.
Monitor the two-year window—avoid conveying the property until lien lapses unless buyer accepts the risk.

11. Frequently Asked Questions

Q	A
Can I execute an ASA if my sibling waives her share?	No. Presence of another heir disqualifies ASA; execute an EJS with deed of waiver instead.
What if debts exist but already paid from estate funds?	You may still execute ASA, but include a recital specifying debts were settled and attach receipts.
Is court confirmation necessary?	Generally no, unless contested; ASA becomes evidence of title upon registration.
Can an ASA be revoked?	Yes, by notarized “Affidavit of Revocation” before transfer, or by court action for fraud/invalidity.
Are unregistered lands covered?	Yes; record ASA with the Registry of Deeds as “primary entry” and later apply for original registration under P.D. 1529.

12. Conclusion & Disclaimer

The Affidavit of Self-Adjudication offers a swift, inexpensive route for a sole heir to consolidate ownership of inherited real estate—provided every statutory condition is strictly met: single heir, no debts, proper publication, tax clearance, and registration. Failure in any requisite can expose the heir to civil or even criminal liability and cloud the property for years.

This article is for general informational and educational purposes only and does not constitute legal advice. Consult a Philippine lawyer or the Bureau of Internal Revenue for advice on your specific situation.