Deadline for Extrajudicial Settlement after the Estate Tax Amnesty (Philippines)

TL;DR

There is no statutory deadline to execute an Extrajudicial Settlement (EJS) after availing of the Estate Tax Amnesty. What is time-bound are:

the amnesty availment period (as of 2024, extended by law to 14 June 2025),
the validity of the BIR Certificate Authorizing Registration (eCAR) (typically time-limited; check the validity shown on the eCAR you receive), and
local transfer-tax/registration timelines (often due within ~60 days from notarization/transfer in many LGUs—verify your city/province’s ordinance).

Separately, once you execute and publish an EJS, a two-year window opens during which excluded heirs or creditors may pursue claims under Rule 74. That two-year period is not a deadline to make an EJS; it’s a window for others to contest it.

This write-up reflects the law and common practice known through 2024. Always check your BIR Revenue District Office (RDO) and local ordinances for any updates or office-specific checklists.

1) The moving parts—what each “clock” actually measures

A. Estate Tax Amnesty (national tax; Bureau of Internal Revenue)

The amnesty lets estates of qualifying decedents settle estate tax with a simplified rate and waiver of penalties/surcharges.
Time-bound: You must file and pay within the amnesty period (as of 2024, up to 14 June 2025 under the law that extended and expanded the program).
Purpose: To obtain a BIR eCAR, which you will need to transfer title of assets (land, condo, shares, bank deposits, vehicles, etc.).

B. Extrajudicial Settlement (civil procedure; Rule 74, Rules of Court)

What it is: A notarized public instrument by which heirs divide the estate without court proceedings, either by:
- EJS by Agreement (multiple heirs), or
- Affidavit of Self-Adjudication (sole heir).
When allowed: Decedent left no will, no outstanding debts (or all debts are settled), and all heirs are of legal age (minors must be duly represented by guardians).
Publication: The fact of the EJS/self-adjudication must be published in a newspaper of general circulation once a week for three consecutive weeks.
Two-year claim window: After execution/publication, heirs/creditors who were prejudiced may bring claims within two years (Rule 74). This protects third parties; it does not set a deadline to create the EJS.

C. Registration/Transfer (Register of Deeds, LGU, and others)

eCAR validity: The eCAR you get from BIR is typically time-limited (commonly treated as valid for a set period stated on the document). You should register transfers before it lapses.
LGU transfer taxes & fees: Provinces/cities often require payment of local transfer tax (and related fees/clearances) within a fixed period (commonly ~60 days from the deed/EJS date or issuance—varies by LGU).
Real property: Registration with the Register of Deeds needs the eCAR, tax clearances, the EJS (with publication proof), and other standard papers.
Non-real assets: Banks, brokers, LTO, etc., each have their own documentary and timing requirements (many will ask to see the eCAR and the EJS).

2) So… is there a deadline to do an EJS after amnesty?

No. Philippine law does not impose a specific deadline to execute the EJS relative to when you pay under the amnesty. You can execute it before, during, or after your amnesty filing so long as the amnesty itself is availed of within its statutory period.

That said, timing the EJS well has practical consequences:

To get the eCAR smoothly: BIR needs to know who the heirs are and their shares. Having the EJS ready (or at least consistent documentation of heirship) before or alongside your amnesty filing usually avoids amendments.
To beat administrative clocks: Because eCARs are time-limited and LGU taxes have short payment windows, it’s prudent to execute/publish the EJS promptly and finish transfers soon after eCAR issuance.
To stabilize titles: The two-year Rule 74 window for third-party claims starts only after publication of the EJS. Publishing promptly helps start and finish that window.

3) Recommended sequencing (practical playbook)

Profile the estate Gather: death certificate, IDs/TINs of heirs, proof of property ownership (titles, certs, bank docs), statements of debts (settle first), and real-property tax clearances.
Draft the settlement
- EJS by Agreement (if multiple heirs) or Affidavit of Self-Adjudication (sole heir).
- Indicate complete list of assets and allocation/shares. Ensure minors (if any) are properly represented; seek guardianship/court authority if needed for dispositions.
(Option A) Execute EJS first
- Notarize then publish the fact of the EJS once a week for 3 consecutive weeks. Keep publisher’s affidavit & clippings.
- Then file under the amnesty using the same asset list/values, apply for eCAR.
(Option B) File amnesty first
- If you’re racing the amnesty deadline, you can file the Estate Tax Amnesty Return (ETAR) with consistent heirship proofs, then finalize EJS immediately after. If the final EJS changes allocations, you may need to update or re-issue eCARs—this can mean extra steps.
Secure the BIR eCAR
- Submit ETAR, amnesty payment proof, asset docs, EJS, TINs, IDs, and other RDO-specific requirements.
- Check your eCAR’s stated validity and plan registration accordingly.
Pay local/ancillary taxes & register transfers
- LGU transfer tax and fees (check your LGU for rate and deadline; often around 60 days).
- Register of Deeds for real property (bring eCAR, EJS + proof of publication, tax clearances, IDs, etc.).
- Banks/brokers/LTO for non-real assets (each has its own checklist).
- Update tax map/assessor records after new titles issue.

4) The Rule 74 two-year period—what it really means

It does not force you to create an EJS within two years of death.
It begins after you execute and publish your EJS, and it allows creditors or omitted heirs to pursue claims within two years.
After two years, remedies narrow (e.g., actions for reconveyance based on fraud are subject to separate prescriptive rules). Publishing late simply delays the start of that two-year clock.

5) Special scenarios & cautions

There is a will: EJS does not apply. Wills must be probated (even if uncontested). You may still avail of the amnesty for the tax, but settlement/transfer follows probate orders.
Estate has unpaid debts: EJS requires no outstanding debts (or that they’re settled). Otherwise, go to judicial settlement.
Minors/incapacitated heirs: They must be represented (legal guardian). Court authority is typically required to sell/encumber a minor’s real property interest.
Foreign assets / cross-border estates: Local transfers follow Philippine rules; foreign situs assets follow their own jurisdictions’ requirements.
Valuation mismatches: Keep your asset valuations synchronized across the ETAR/eCAR and the EJS to avoid re-work.
Bank deposits of the decedent: Banks will require BIR authority (e.g., eCAR/clearance) and settlement documents; some may withhold tax/withholding per banking regulations until requirements are met.

6) Working checklist

Death certificate; IDs & TINs of all heirs
Ownership proofs (titles, tax declarations; stock/bank certs; ORs for vehicles)
Debt clearances (or proof of settlement)
Draft EJS / Affidavit of Self-Adjudication; notarize
Publication: 1×/week for 3 weeks; secure affidavit & clippings
ETAR + amnesty payment, supporting docs; apply for eCAR
LGU transfer tax (check local deadline, often ~60 days)
Register of Deeds (for real property)
Update banks/brokers/LTO and Assessor records
File and keep an estate dossier (copies of everything, especially the eCAR)

7) FAQs

Q: Must I finish the EJS before the amnesty deadline? A: Not legally required, but highly advisable. The amnesty filing and payment must beat its statutory deadline; aligning your EJS early makes the eCAR straightforward and avoids post-issuance corrections.

Q: Our eCAR shows a validity period—what happens if it lapses? A: You may need to seek revalidation/reissuance from the BIR before the Registry accepts it. Avoid this by registering promptly.

Q: Is publication mandatory even if all heirs agree? A: Yes. Publication is a Rule 74 requirement and is what triggers the two-year window for third-party claims.

Q: We discovered another asset after we already did an EJS. A: Prepare a supplemental EJS (and handle any incremental taxes/clearances) so the new asset can be transferred with a corresponding eCAR/registration.

Bottom line

The deadline pressure sits on the amnesty window and post-eCAR registration steps, not on the act of executing an EJS itself.
Execute and publish the EJS promptly, file the amnesty on time, then register before your eCAR (and local tax windows) lapse.
Where facts are atypical (minors, debts, foreign assets, or a will), get counsel to choose the correct path (judicial vs extrajudicial) and keep all timelines aligned.