Documents Needed to Sell Inherited Land Between Siblings in the Philippines

A comprehensive legal guide (2025 edition)

1. Why the paperwork matters

Land that passes to siblings by succession is co-owned. Under Article 493 of the Civil Code, no co-owner may dispose of the whole property—or even a determinate portion—without the consent of the others. The buyer, the registry of deeds, the BIR, and often the local assessor will all refuse a transfer if even a single statutory document is missing. The list below follows the life-cycle of a sale: (a) settle the estate, (b) transfer the title into the heirs’ names or directly to the buyer, and (c) pay the post-sale taxes.

2. Core estate-settlement documents

Doc	Purpose	Where to secure	Notes
Death Certificate	Proves the transferor died	PSA or LCR	Must be PSA-authenticated.
Certificate of No Will (optional)	Shows intestacy	Notarial affidavit & RTC Clerk of Court	Required when there is no will and the heirs will do an Extrajudicial Settlement (EJS).
Tax Identification No. (TIN) of the Estate	Needed for BIR filings	BIR RDO where decedent last resided	Apply using BIR Form 1904.
Estate Tax Return (BIR Form 1801)	Computes/declares estate tax	BIR	File within one year from death (can be extended).
Proof of Estate-Tax Payment	Unlocks BIR Certificate Authorizing Registration (CAR)	BIR RDO cashier/authorized bank	Keep the validated payment form or eFPS receipt.
Extrajudicial Settlement of Estate (Deed of EJS)	Transfers ownership from decedent to heirs	Draft by counsel; notarize	✔ All heirs must sign or be represented (SPA). ✔ Must be published once a week for 3 consecutive weeks in a newspaper of general circulation.
Affidavit of Self-Adjudication	Only if there is one heir	Notarial	Replace Deed of EJS.
Court-approved Partition / Project of Partition	If heirs disagree or there are minors	RTC ruling	Judicial settlement supersedes EJS.
Real Property Tax (RPT) Clearance	Shows no delinquency on amilyar	City/Municipal Treasurer	Bring latest tax declaration and official receipts.
Tax Declaration in the decedent’s name	Basis for zonal value	Assessor’s Office	Will be cancelled later.
Original Transfer Certificate of Title (TCT/OCT)	The land’s “birth certificate”	Registry of Deeds	Annotate “cancelled” once CAR is issued.

3. Documents that may be required during estate settlement

Special Powers of Attorney (SPA). Siblings abroad or otherwise unavailable must grant a notarized SPA (consularized or apostilled if executed overseas) naming an attorney-in-fact to sign the EJS and subsequent sale.
Certification from the Department of Agrarian Reform (DAR). Required if the land is agricultural or larger than 5 hectares to ensure no CLOA or agrarian case is pending.
Clearance from Department of Human Settlements & Urban Development (DHSUD). Needed if the land will be subdivided into more than 10 lots or developed into a subdivision.
Barangay Certificate of No Tenancy / Peace & Order. Buyers and banks frequently demand proof that no tenants or informal settlers will assert rights under the Comprehensive Agrarian Reform Program (CARP).
DSWD Clearance or Court Approval where any heir is a minor or under guardianship (Family Code, Art. 225).

4. BIR issuance of Certificate Authorizing Registration (CAR)

After the EJS is notarized (and, if required, published), submit to the BIR:

Complete CAR checklist: death certificate, EJS, TIN of estate, estate tax return & receipt, zonal valuation print-out, certified copy of title & tax declaration, IDs of heirs.
BIR will examine and assess estate tax, donor’s tax (if unequal distribution), and DST on EJS.
When satisfied, the BIR issues two color-coded CARs: one for the Registry of Deeds (RD) and one for the Treasurer/Assessor. No CAR ⇒ no title transfer.

5. Turning co-ownership into a saleable title

Option A – Transfer first, then sell.

Use the CAR to annotate the original TCT and obtain new TCTs in the names of the heirs (as co-owners).
If the siblings also want individual lots, file a Subdivision Plan (LMB/LRA-approved) and Deed of Partition; the RD then issues separate TCTs.
Each sibling can now sell his/her own lot with only personal consent.

Option B – Sell directly from the estate.

Attach the CAR, the un-cancelled owner’s duplicate title, and a Deed of Absolute Sale (DAS) executed by all heirs in favor of the buyer.
The RD cancels the decedent’s title and issues a new TCT in the buyer’s name. This shortcut saves one round of transfer taxes but demands tighter coordination because all heirs must sign the DAS or be duly represented.

6. Documents for the actual sale

Doc	Notes
Deed of Absolute Sale (DAS)	Must describe land per technical description; signed by all co-owners (or their attorneys-in-fact); notarized.
Latest Tax Declaration in heirs’ (or estate’s) name	Re-issued by the Assessor post-CAR.
BIR Form 1706 & Official Receipt	Documentary Stamp Tax (DST) on sale, due on or before the 5th day following the month of notarization.
BIR Form 2000 OT	Capital Gains Tax (CGT) or Creditable Withholding Tax (CWT) depending on zoning (ordinary/ordinary asset). Pay within 30 days from notarization.
BIR CAR for the sale	Separate from the estate CAR, issued after CGT/CWT & DST are paid.
Transfer Tax Receipt	Payable to LGU within 60 days from sale (Local Gov’t Code, Sec. 135).
Real Property Tax clearance (updated)	Again needed at RD to register the sale.
Buyer’s valid IDs and TIN	Standard RD & BIR requirement.

7. Sequencing checklist (summary)

Gather death documents and secure estate TIN.
Prepare & notarize the EJS (or go through court partition).
Publish EJS (three weeks) while computing estate taxes.
File estate tax return, pay, and claim CAR for estate.
Choose: 5a. Transfer title to heirs ➜ partition (if desired) ➜ heirs sign DAS, or 5b. Heirs immediately execute DAS in buyer’s favor.
Pay CGT/CWT & DST on sale; obtain second CAR.
Pay LGU transfer tax.
Register sale at RD; receive buyer’s TCT.
Update tax declaration in buyer’s name.

8. Special scenarios and cautions

Heir refuses to sign. File an action for partition or rescission of co-ownership under Rule 69. Alternatively, compel the sale under Art. 498 (sale of entire thing and division of proceeds).
Land under agrarian reform. DAR must first issue a DAR Clearance / Certificate of Non-Coverage. Selling without it risks annulment under RA 6657.
Land with pending mortgage or adverse claim. The encumbrance must be cancelled (or disclosed and assumed) before BIR will issue CAR.
Prescribed estate tax amnesty (2023 Law). The 2023 Estate Tax Amnesty has been extended to June 14 2025; missed deadlines risk surcharges and interest thereafter.
Right of Representation (Art. 970). Children of a pre-deceased sibling inherit per stirpes; be sure to include them in the EJS or risk nullity for “preterition of heirs.”
Foreign buyers. They may only buy if (a) the land is within a condominium corporation (max 40 % foreign ownership) or (b) via long-term lease; otherwise, sale is void under the Constitution.
Disputed tax values. Zonal value vs. FMV vs. selling price—the highest is the BIR tax base (Sec. 6(E), NIRC).

9. Practical tips

Start with a certified true copy of the title. It reveals liens, annotations, or CARP notices that can derail the sale.
Use one notary public for the EJS and DAS to simplify notarial register tracing at RD.
Keep a master envelope of all original BIR, RD, and LGU receipts; buyers’ lawyers routinely inspect them.
Budget for professional fees. Aside from taxes, factor in: lawyer (₱ 15–40 k per deed), publication (₱ 6–10 k in Metro Manila), surveyor (₱ 15 k +), and RD fees (roughly 0.25 % of selling price).
Heirs abroad: Mailing notarized SPAs can take weeks—plan early.

10. Penalties for shortcuts

Violation	Statute	Consequence
Skipping publication of EJS	Rule 74, Sec. 1	EJS & all subsequent transfers are voidable within two years.
Non-payment of estate tax	NIRC Sec. 91	25 % surcharge + 12 % interest p.a.; no CAR.
False zoning valuation	Art. 1713, Civil Code & NIRC Sec. 255	Criminal liability for falsification/tax evasion.
Selling without heir’s consent	Art. 1318, 1390	Contract voidable; buyer can demand refund, heirs may annul sale.

11. Bottom line

Selling inherited land in the Philippines is document-intensive because it compresses two distinct transfers—from decedent to heirs and from heirs to buyer—into one continuum. The master key is the BIR Certificate Authorizing Registration; every other paper listed above ultimately feeds into that certificate. Secure the estate documents first, pay the right taxes, and insist that all siblings (or their authorized agents) sign each notarized deed.

Disclaimer: This article is for general legal information as of May 29 2025 and is not a substitute for individualized advice. Consult a Philippine lawyer or licensed tax practitioner for case-specific guidance.