Documents Required to Sell Inherited Land in the Philippines
A practitioner-level guide for heirs, buyers, and counsel
1. Why the paper trail is unusually important
Real property in the Philippines is governed simultaneously by the Civil Code (succession), the Property Registration Decree (PD 1529), the Local Government Code (taxation), and the Internal Revenue Code (BIR requirements). Because different agencies insist on seeing exactly the same documents before they will act, missing a single sheet can stall a sale for months. What follows is an exhaustive checklist, grouped in the chronological order in which the papers are normally produced and presented.
2. Proof that the owners (the heirs) exist and are legally capacitated
| Document | Purpose | Key legal basis / notes |
|---|---|---|
| Death Certificate of the decedent (PSA-issued) | Establishes the fact and date of death, which starts the one-year estate-tax clock (Art. 777, Civil Code; Sec. 90, NIRC). | |
| Proof of relationship (birth or marriage certificates, adoption decree, court recognition of illegitimate child, etc.) | Shows that each signatory is a rightful heir under Arts. 960-1016, Civil Code. | |
| Government-issued IDs of each heir | Required by BIR, Register of Deeds (RD), and notary. Foreign-resident heirs need IDs plus Philippine Taxpayer Identification Number (TIN). | |
| Special Power of Attorney (SPA), consularized or apostilled if executed abroad | Lets an attorney-in-fact sign the Deed of Sale and tax forms. Under Art. 1878 (5), Civil Code, the SPA must “expressly describe the real property.” | |
| Guardian’s/curator’s appointment (if any heir is a minor or incompetent) | Court approval is mandatory before the guardian can dispose of the ward’s hereditary share (Rule 95, Rules of Court). |
3. Documents that settle and tax the estate
Unless the estate has already been settled in court (probate or intestate proceedings), the heirs must first settle the estate extra-judicially, pay estate tax, and secure a Certificate Authorizing Registration (CAR). The sale of inherited land is impossible without the CAR.
| Document | Purpose | Particulars |
|---|---|---|
| Deed of Extra-Judicial Settlement (EJS) or Affidavit of Self-Adjudication (if there is only one heir) | Transfers ownership from the decedent to the heirs (Sec. 1, Rule 74, Rules of Court). Must (1) be notarized, (2) describe the property, and (3) be published once a week for three consecutive weeks in a newspaper of general circulation. | |
| Proof of publication (publisher’s affidavit + newspaper clippings) | Required by the BIR and RD before the EJS is accepted. | |
| Estate Tax Return (BIR Form 1801) + electronic or manual payment receipt | Shows computation and payment of the 6 % estate tax (Sec. 84, NIRC, as amended by TRAIN). Late filings incur 25 % surcharge plus interest. | |
| Treasurer’s Clearance of No Estate Tax Liability (older estates) or CAR for Estate Tax | The CAR is the BIR’s green-bordered security paper. Without it, the RD will not annotate the EJS or issue a new title. | |
| Tax Declaration in the heirs’ names (issued by Local Assessor after CAR) | Required later for City/Municipal Transfer Tax assessment. |
Tip: If the decedent died on or before December 31 , 2017 and the heirs missed the one-year deadline, they may still avail of the Estate Tax Amnesty (RA 11213, extended to June 14 , 2025) by filing BIR Form 2118-E and paying 6 % of the net estate without penalties.
4. Ownership documents that physically follow the land
| Document | Purpose | Practical notes |
|---|---|---|
| Owner’s Duplicate Certificate of Title (Transfer Certificate of Title [TCT] or Original Certificate of Title [OCT]) | The piece of paper with the RD’s red-ribbon sticker is what actually gets surrendered. If lost, petition the RD/Land Registration Authority (LRA) for re-issuance under Secs. 109-110, PD 1529. | |
| Updated Certified True Copy (CTC) of Title from the RD | Must be no older than 30 days on the date of sale. The buyer’s lender will demand this. | |
| Latest Tax Declaration + Real Property Tax (RPT) Clearance | Obtained from the City/Municipal Assessor and Treasurer. Both need to be current-year. | |
| Certificate of No Improvement / Certificate of Zoning Compliance | Required only if the tax dec says “land only” or if the property is in an agricultural zone (for DAR clearance under CARP). | |
| Homeowners’ or Condominium Association clearance (for subdivision/condo lots) | A quasi-contractual requirement under Master Deed or Deed of Restrictions. |
5. The actual sale instruments and their supporting tax forms
| Document | Purpose | Who signs |
|---|---|---|
| Deed of Absolute Sale (DOAS) | Transfers ownership from heirs to buyer. Must be notarized and contain: (a) complete names & marital status of parties, (b) TINs, (c) description of land identical to the TCT, (d) purchase price in both figures and words. | All heirs (or their attorneys-in-fact). If the EJS titled the land in only one heir’s name, that heir alone signs. |
| BIR Form 1706 + payment receipt | 6 % Capital Gains Tax (CGT) on the higher of gross selling price or zonal value. Pay within 30 days of notarization. | |
| BIR Form 2000-OT + payment receipt | Documentary Stamp Tax (DST) at ₱15.00 per ₱1,000. Due on the same 30-day deadline. | |
| Application for CAR (Sale) + supporting documents | BIR issues a second CAR (this one pink-bordered) covering CGT and DST. | |
| City/Municipal Transfer Tax receipt | Rate varies (maximum 0.5 % of selling price or zonal value). Ordinance-based. | |
| Notarial register entry & documentary stamps | Many RDs insist on a photocopy of the notary’s page showing the DOAS, to weed out fake notarizations. |
6. Filing at the Register of Deeds
Once the second CAR, the City/Municipal Transfer Tax receipt, and the DOAS are all in hand, the buyer (or the seller’s broker, by SPA) files everything with the RD:
- Present the Owner’s Duplicate Title with the annotated EJS.
- RD issues an “Entry No.” on the DOAS (this freezes priority under the Torrens system).
- Pay RD registration fees (based on a sliding scale under DOF Schedule of Fees).
- Wait for the new TCT in the buyer’s name (1-4 weeks, jurisdiction-specific).
- Secure a certified true copy of the new title for the buyer’s lender or for resale.
7. Edge-case documents you might need
| Scenario | Extra documents |
|---|---|
| Encumbered title (mortgage, adverse claim, lis pendens) | Release of Mortgage, Cancellation of Adverse Claim, or court Order cancelling lis pendens. |
| Property within ancestral domain / Indigenous People’s claims | Certification Precondition or Certificate of Non-Overlap from NCIP. |
| Land still covered by a Decree of Registration but no TCT yet | Owner’s Duplicate of the Decree + approved Subdivision/Subsequent Plan from DENR-LMB. |
| Estate includes a conjugal or community share of a surviving spouse | Proof of property regime (Marriage Certificate and, if applicable, Judicial Separation of Property or post-nuptial Agreement). |
| Foreign buyer | Alien Land Acquisition clearance (if condominium) or Board of Investments approval (if in ecozone/agricultural via 60/40 rule). |
8. Common pitfalls and how to avoid them
- Skipping the estate-tax step: The BIR can—and routinely does—refuse to process the CGT CAR if the estate CAR is missing or incomplete.
- Unlocated heirs: The EJS requires the signatures (or valid waiver) of all heirs. Publish in a newspaper and keep proof that you exercised “reasonable diligence” in locating missing heirs to limit potential nullity actions.
- SPA drafted abroad but not apostilled: The RD will reject it outright. Philippine Consulates still issue red-ribbon notarizations, but since 2020 the Hague Apostille is the default.
- Estate tax paid but EJS never annotated on the title: The RD will still treat the land as being in the deceased’s name, forcing a second CAR cycle.
- Wrong selling price on the DOAS: If lower than the BIR zonal value, the BIR will recompute CGT/DST anyway and impose penalties for the shortfall.
- Dormant agricultural patents: Patents are inalienable for five years (Sec. 118, Public Land Act). Check the date of issuance.
9. Practical timeline (simplified)
- Weeks 1-2: Gather civil registry documents; draft and notarize the EJS; start newspaper publication.
- Weeks 3-6: File Estate Tax Return and pay; secure Estate CAR; retitle the land in heirs’ names.
- Weeks 7-8: Draft & notarize DOAS; pay CGT & DST; obtain Sale CAR.
- Weeks 9-12: File with RD; wait for buyer’s new title; update Tax Declaration.
Delays most often arise from (a) missing SPA apostilles, (b) lost owner’s duplicate titles, and (c) unpaid real-property taxes.
10. Final reminders
- ● One‐year estate-tax deadline starts the day after death. Penalties hurt; amnesty ends June 14, 2025.
- ● Always compare the technical description in the title with the Tax Declaration; mis-typed lot or survey numbers trigger a DENR/LMB correction procedure.
- ● Keep several certified photocopies of every notarized document; BIR and RD rarely return originals.
- ● The foregoing list applies nationwide, but Metro Manila RDs often add internal checklists (e.g., barangay clearance), while Cebu and Davao RDs are known to require thumbprint cards for walk-in registrants.
Disclaimer: This article is for informational purposes only and is not a substitute for individual legal advice. Procedural nuances change through BIR revenue regulations, LRA circulars, and local tax ordinances; always verify the latest issuances or engage a Philippine lawyer or licensed real-estate broker before relying on this checklist.
In short:
To sell inherited land, you must (1) prove you are the rightful heirs, (2) settle and pay taxes on the estate, (3) retitle or at least annotate ownership in favor of the heirs, and only then (4) execute and register the Deed of Sale supported by clearance for capital-gains, documentary-stamp, and local transfer taxes. Each stage has its own non-negotiable documents; skipping any one of them will stop the transaction at the next agency window.