Short answer: Yes. You can file and pay estate tax even if no extrajudicial settlement (EJS) has been executed yet. Estate tax is a tax on the transfer of the decedent’s estate at the time of death, and the duty to file and pay arises independently of whether the heirs have already partitioned the properties.

However, while payment can proceed, the transfer of title/registration of specific properties to the heirs (e.g., land titles, car OR/CR, stock certificates) generally cannot be completed without either (a) an extrajudicial settlement (or other valid partition document), or (b) a court order in a judicial settlement/probate.

Below is a complete guide that puts the moving parts in order.

1) Core concepts

Estate tax vs. settlement of estate:
- Estate tax is a fiscal obligation of the estate triggered at death.
- Settlement of estate (judicial or extrajudicial) is the process of identifying heirs, determining shares, paying debts, and distributing property. These are related but distinct. The tax can be computed, filed, and paid even if the distribution is still pending.
Who may file/pay: The executor/administrator (if appointed) files the return; in the absence of one, any heir may file and pay for the estate.
Effect of paying early: Paying promptly stops further penalties and interest and preserves compliance. You may sort out partition documents after payment.

2) Settlement pathways and how tax payment fits

A) Judicial settlement (with or without a will)

You can file and pay the estate tax during the court proceedings.
The tax authority may issue CAR/eCAR (Certificates Authorizing Registration) referencing the court case, and property transfers are done after the court issues the dispositive order or approved project of partition.

B) Extrajudicial settlement (EJS)

Heirs execute a public instrument (e.g., EJS/Deed of Self-Adjudication), publish as required, and submit for titling/registration.
You may pay estate tax before, with, or after executing the EJS.
For actual transfers, registries typically require: CAR/eCAR + EJS (or court order) + property-specific docs.

C) No partition yet; heirs still negotiating

Still pay the estate tax.
The return may list assets “in the name of the Estate of Juan Dela Cruz,” with heirs identified but shares not yet finalized.
CAR issuance: Depending on practice, the tax authority may issue CARs in the name of the estate or of the heirs “as undivided co-owners”. Final segregation to specific heirs can follow once partition documents are ready.

Practical takeaway: Tax first; transfer later is a safe and common route when the family has not finalized the partition.

3) What you can and cannot do without an EJS

You can:

File the estate tax return and pay the tax.
Obtain CAR/eCAR that acknowledges payment, often in the name of the estate or heirs undivided, pending partition.
Open an estate TIN and process estate-related transactions (e.g., receive rental income to the estate, pay estate debts).

You generally cannot (yet):

Transfer titles/registrations of real property, vehicles, shares of stock, etc., to specific heirs absent an EJS or court order.
Annotate individual shares on Torrens titles without a valid partition instrument.

4) Filing and paying estate tax before partition: step-by-step

Gather basic proof and valuations
- Death certificate, IDs, proof of relationship (marriage/birth records), list of assets and debts as of date of death, and valuation documents (e.g., tax declarations, appraisals, bank certifications, brokerage statements).
Secure a TIN for the Estate
- The estate is a separate taxpayer. If none yet, apply for one to file the return and receive CAR/eCAR.
Prepare the Estate Tax Return
- List assets at values as of date of death; list allowable deductions (e.g., standard deduction, actual/allowed claims against the estate, funeral/medical within allowed caps, vanishing deduction if applicable).
- Identify heirs and relationship for reference—even if shares are not yet fixed.
File and pay
- File the return and pay the computed estate tax. Keep official receipts and stamped copies.
Request CAR/eCAR
- Ask that CAR(s) be issued per property (common practice) in the name of the estate or heirs undivided while partition is pending.
- You may submit an Undertaking that the final EJS/court order will be produced for actual transfer at the registry.
Complete partition later
- Once the heirs agree (or the court decides), execute the EJS or obtain the court order.
- Present CAR + EJS/court order + property docs to the Registry of Deeds/LTFRB/LTO/transfer agent to place assets in the heirs’ names.

5) Special scenarios and nuances

Estate has debts or minor heirs:
- EJS may be unavailable if there are unpaid debts or minors with no judicial guardianship; a judicial settlement (or guardianship proceeding) is typically required. You can still pay estate tax while the case is pending.
Disputed heirship:
- Tax can be paid based on known heirs with a note that heirship is contested. Transfers await a court determination.
One heir wants to pay to stop penalties:
- Any heir can advance payment on behalf of the estate. Internal reimbursement among heirs is a civil matter, separate from tax compliance.
Transfer to a buyer (estate sale) while partition is unresolved:
- Generally requires CAR + court order or EJS authorizing the sale and setting out authority of the seller (executor/administrator or all heirs). A “pay first” approach still works to clear the tax component.
Banks and deposits:
- Release of deposits typically requires CAR and proof of authority (e.g., executor’s letters or EJS naming an heir/administrator to sign). Payment alone may not suffice to release funds to specific individuals without proper authority.

6) Documentation map (what each office looks for)

Tax authority (for filing/payment):
- Estate tax return; death certificate; TINs (estate and heirs); asset/debt schedule with valuations; IDs; supporting deductions.
- EJS/court order is helpful but not strictly required to pay.
Registries (for titling/transfer):
- CAR/eCAR; EJS or court order (or a valid partition/deed of assignment); property-specific papers (original titles, tax clearances, OR/CR, stock certificates).
- Some registries accept transfers to “Heirs of [Decedent]” as co-owners with a clear partition deed; others insist on a complete EJS naming shares.

7) Practical strategies if partition isn’t ready

File and pay now; negotiate later. This contains the tax exposure.
Ask for CARs referencing the estate or undivided heirs. It keeps the pathway open for future transfers.
Execute an interim “Undertaking/Authority to Process”—heirs authorize a representative to complete tax compliance while they finalize the EJS.
Inventory first, appraise conservatively but defensibly. Over- or under-valuation can create downstream problems; use the best evidence you have as of date of death.

8) Sample “Undertaking” when paying before EJS (for attachment to the file)

UNDERTAKING

We, the undersigned heirs of [Decedent’s Name], acknowledge that the partition of the estate is pending. We request the processing of the estate tax return and issuance of CAR/eCAR in the name of the Estate of [Decedent] or the heirs as undivided co-owners, without prejudice to the subsequent submission of an Extrajudicial Settlement or Court Order for the actual transfer/registration of specific properties.

We undertake to submit the final partition instrument once executed/issued and to use the CAR/eCAR solely for purposes consistent with the final settlement.

[Names and signatures of heirs]
[Date]

9) Frequently asked questions

Q1: Is an EJS a prerequisite to pay estate tax? A: No. EJS is a partition document; it is not a prerequisite to filing and paying the estate tax.

Q2: If we pay first, will we need to recompute after partition? A: Normally no, because the tax is based on the total estate at death, not on how heirs later divide it. Revisions arise only if asset values or deductions change due to newly discovered information or audit findings.

Q3: Can CAR be issued without EJS? A: Yes, it can be issued in the name of the estate or the heirs undivided, to evidence payment. But registries typically require EJS/court order to register transfers to specific heirs.

Q4: What if an heir refuses to sign anything? A: An heir may still file and pay on behalf of the estate to stop penalties. For partition and title transfers, you’ll likely need a judicial proceeding if consent cannot be obtained.

Q5: Does paying estate tax prove heirship or fix shares? A: No. Payment only proves tax compliance; heirship/shares are settled by EJS or court order.

10) Key takeaways

You can pay the estate tax without an EJS.
Doing so protects the estate from accumulating penalties and interest.
Transfers to heirs still require EJS or a court order.
Use CAR in the name of the estate or heirs undivided as an interim compliance step.
When the partition is ready, present CAR + EJS/court order to the relevant registries to complete the transfers.

If you share your timeline, the asset list, and who can sign now, I can draft a filing checklist and a payment-before-partition plan tailored to your situation.