Comprehensive, practice-oriented guide to transferring land when a decedent leaves no will and the heirs opt for extrajudicial settlement. This is general information, not legal advice.

1) When is extrajudicial settlement (EJS) allowed?

Under long-standing Philippine procedure (Rule 74), heirs may bypass a full court probate and settle an estate by public instrument if all of the following are true:

No will was left (or the will is not being probated).
No outstanding debts of the decedent (or the heirs have settled them or assume responsibility).
All heirs are of legal age, or minors are represented by a judicially appointed guardian (or a parent with proper authority), and any disposition affecting a minor’s share has court approval.
The heirs execute and notarize either:
- an Extrajudicial Settlement among Heirs (EJS); or
- an Affidavit of Self-Adjudication (ASA) if there is only one heir.

Publication is required: once a week for three consecutive weeks in a newspaper of general circulation. This protects creditors and omitted heirs. The property—and the heirs—remain subject to Rule 74, Sec. 4 liability for two (2) years from such settlement.

2) Forms you may use (and when)

EJS (Agreement among Heirs): when there are two or more heirs dividing the estate.
EJS with Partition: when the heirs will divide specific assets (e.g., Lot 1 to A, Lot 2 to B).
EJS with Sale: heirs settle the estate and simultaneously sell the property (all heirs must sign; minors need court leave).
Affidavit of Self-Adjudication: when only one heir exists under intestacy.
Waiver/Renunciation of Rights:
- General renunciation of an inheritance (not in favor of a specific person) is typically not a donation.
- Specific renunciation in favor of a named person is treated as a donation and can be subject to donor’s tax and formalities.

3) Tax and regulatory compliance before title transfer

A) Estate tax and BIR clearance (eCAR)

Estate Tax Return is filed with the BIR, generally within one (1) year from death (extensions are possible upon meritorious application).
Estate tax rate: a single rate system has been in effect in recent years; compute on the net estate (gross assets less allowable deductions).
Electronic Certificate Authorizing Registration (eCAR): the BIR issues the eCAR per property (or per cluster) once estate tax (and any penalties/interest, if applicable) is paid and documents are complete.

Typical BIR documentary set (may vary by RDO):

Death certificate; marriage certificate (if applicable); birth certificates of heirs; IDs/TINs (including TIN of the Estate).
Notarized EJS/ASA (and deed of sale/partition/waiver if applicable).
Proof of ownership and valuation: Transfer Certificate of Title (TCT)/Condominium Cert. of Title (CCT), tax declarations (land & improvements), zonal valuation screenshots/printouts, assessor certifications.
Deductions proof (if claimed): funeral, medical, family home, standard deduction, judicial expenses, debts of the decedent (with supporting documents).
Proof of publication (EJS/ASA): newspaper issues and publisher’s certificate.
Extra: SPA/consularized authority if an heir is abroad; guardianship/RTC order if a minor’s share is affected.

Note: A CPA statement of net estate is typically required when the estate size exceeds a regulatory threshold; check your RDO’s latest checklist.

B) Other national/Local requirements

Real property tax (RPT) must be current; settle arrears and secure RPT clearance.
Tax Declaration transfer at the Assessor’s Office is coordinated with or follows the Register of Deeds (RD) process, depending on LGU practice.

4) The Register of Deeds (RD) and Assessor process (land)

Step 1: Prepare the RD packet

Owner’s duplicate title (TCT/CCT).
Notarized EJS/ASA (and Deed of Partition/Sale/Waiver if any).
BIR eCAR (original) covering the property.
Affidavit and proof of publication (3 consecutive weeks).
RPT clearance; latest tax declarations (land and improvements).
Valid IDs, TINs; SPA/consularized authority for representatives.
Payment of RD fees and annotation charges.

Step 2: Present and annotate

The RD cancels the decedent’s title and issues new titles in the names of the heirs (or buyer, if EJS with Sale).
The RD typically annotates on the new title the Rule 74, Sec. 4 two-year lien (creditors/omitted heirs may pursue claims within 2 years).

Step 3: Assessor & Treasurer

Submit RD-issued documents so the Assessor updates the Tax Declaration to the new registered owner(s).
Reflect partition (e.g., new lot numbers or separate tax decs) if the estate was physically subdivided.
Treasurer updates the taxpayer records for RPT billing.

5) Special situations and how to address them

Existing debts/creditors: Pure EJS requires that there be no debts. If there are, either pay/settle first (and state this in the EJS) or file a judicial settlement so creditors can be heard. Heirs who distribute despite debts can be solidarily liable to the extent of value received (and property remains encumbered for two years).
Minor heirs: Any waiver, sale, or partition that diminishes a minor’s share typically needs court approval and a guardian ad litem or judicial guardianship; absent this, transfers can be voidable.
Heirs abroad: Use SPAs duly apostilled/consularized. If documents will be used in PH, ensure wet-ink originals reach the notary and RD (or use e-notarization only if recognized by the receiving offices).
Missing heir / heir cannot be found: Pure EJS is not advisable. Consider judicial settlement, or escrow that heir’s share with RTC guidance.
Omitted property discovered later**:** Execute a Supplemental EJS, pay any additional estate tax, then secure a new eCAR and process with RD/Assessor.
Disputes among heirs: EJS requires unanimity. If consensus fails, file for judicial partition or intestate proceedings.
Pre-death transfers not registered (e.g., unregistered Deed of Sale to decedent): Establish chain of title first (register the seller-to-decedent deed) before doing EJS, or include corrective instruments with the RD.
EJS with Sale to a third party: The buyer’s title will still carry the Rule 74 annotation during the two-year window; prudent buyers require escrow/indemnities or title insurance.
Donations/waivers among heirs: A specific renunciation in favor of a particular heir is treated as a donation and may trigger donor’s tax; structure the partition so shares are equal, then use a separate donation if unequal distribution is intended.
Improvements on land: If there is a building with a separate tax declaration, include it in the EJS, BIR valuation, and eCAR coverage to avoid later mismatches.
Condominiums: Include condo dues clearances if required by the HOA/PMO. RD and Assessor will mirror land-transfer mechanics with a CCT.

6) Publication: mechanics and proof

Publish the full text or a sufficiently informative extract of the EJS/ASA in a newspaper of general circulation, once a week for three (3) consecutive weeks.
Keep: (a) publisher’s affidavit, (b) copies of the issues, and (c) proof of payment. These are part of the BIR/RD packets.
Publication not only notifies creditors/omitted heirs; it also supports the Rule 74 annotation and starts the two-year period for third-party claims.

7) Two-year liability and remedies (Rule 74, Sec. 4)

For two years from the EJS/ASA, the estate assets transferred—or their value in the hands of distributees—remain answerable to:
- Creditors of the decedent whose claims pre-date death; and
- Heirs who were omitted or short-changed.
Aggrieved parties may seek annulment/reconveyance and damages. Heirs who received assets may be required to return in proportion to what they got.
After two years, ordinary actions (e.g., for fraud) may still be available subject to prescriptive periods (counted from discovery or accrual), but the special Rule 74 summary remedy lapses.

8) Drafting tips for a robust EJS/ASA

Caption & recitals: Identify the decedent, date/place of death, marital regime, heirs and their filiation, and a representation that the decedent left no will and no debts (or that debts have been fully settled).
Schedule of assets: Titles, lot nos., areas, descriptions, assessed values; include improvements and personal property if part of the division.
Debts & taxes clause: Statement on estate tax compliance and who shoulders incidental costs.
Partition clauses: Clear allotments; metes and bounds if subdividing; who pays for surveys and subdivision plans.
Warranties & indemnities: Heirs warrant lawful succession, absence of undisclosed heirs/claims, and agree on pro-rata restitution if claims surface.
Publication clause: Undertaking to publish and attach proofs.
Special clauses: Guardianship/court approval for minors; SPAs; foreign-executed documents with apostille/consularization.
Notarization & acknowledgment: Philippine notarial form; if signed abroad, follow the executing jurisdiction’s formalities + apostille.

9) Practical timeline (typical)

Collect civil docs (civil registry, titles, tax decs) and identify heirs.
Compute estate tax; file and pay; obtain eCAR(s).
Execute and notarize EJS/ASA (and Deed of Partition/Sale if any).
Publish for 3 consecutive weeks; secure proofs.
Submit to RD for cancellation/issuance of new titles with Rule 74 annotation.
Transfer Tax Declaration at the Assessor; update RPT records.
If partition requires survey/subdivision, sequence may adjust (survey first, then EJS with Partition, then BIR/RD based on new technical descriptions).

10) Cost centers to expect

Estate tax (plus surcharge/interest if late).
Publication fees.
Notarial fees (PH or consular).
Register of Deeds fees and IT/annotation fees.
Survey/subdivision costs (if partitioned by metes and bounds).
Assessor transfer fees; certified true copies.
Professional fees (CPA, counsel, processor, translator).

11) Common pitfalls (and how to avoid them)

Skipping publication or losing proof → RD or BIR may reject; creditors can later assail transfers.
Leaving RPT arrears → Assessor/Treasurer may block tax declaration transfer.
Ignoring minors’ rights → Transactions can be voidable and expose signatories to liability.
Mismatched eCAR coverage (land vs. improvements) → later defects in tax declarations and valuation issues.
Unsettled debts → Creditor suits within 2 years; annotate settlements and secure releases.
Unclear chain of title → Cure prior links (earlier deeds, inheritance lines) before filing with RD.
Specific waivers without donor’s-tax planning → Unexpected donor’s tax exposure.

12) Quick checklists

Heir’s file

☐ Civil registry proofs (birth/marriage/death).
☐ TINs (estate and heirs).
☐ Titles, tax declarations, tax clearances.
☐ Notarized EJS/ASA (+ partition/sale/waiver).
☐ Publication proofs (3 weeks).
☐ BIR eCAR(s) and estate tax receipts.
☐ SPA/guardianship orders if applicable.

Submission to BIR

☐ Estate Tax Return and schedules + valuation support.
☐ EJS/ASA and supporting civil docs.
☐ Publication proofs.
☐ RPT status; assessor certifications.
☐ CPA statement of net estate (when required).

Register of Deeds / Assessor

☐ Owner’s duplicate title; eCAR; EJS/ASA; publication proofs.
☐ IDs/TINs; fee payments.
☐ Post-issuance: secure new titles, then update Tax Declarations.

13) Bottom line

Where there is no will, no unpaid debts, and the heirs are capacitated or properly represented, an extrajudicial settlement—paired with estate tax clearance (eCAR)—enables land title transfer without a full probate. Observe publication, protect minors, settle taxes/RPT, and present a complete BIR–RD–Assessor packet to achieve clean registration, with the understanding that transfers remain subject to claims for two years under Rule 74.