How to Find and Claim a Deceased Parent’s Property and Assets in the Philippines

This is general information, Philippines-specific, written for non-lawyers. It does not create a lawyer–client relationship. Laws and agency procedures change; when in doubt, consult a Philippine lawyer or your local Registry of Deeds (RD), BIR Revenue District Office (RDO), or a notary public.

Big Picture: The 5 Stages

Prove the death and family relationships. Get the PSA death certificate and proof you’re an heir (birth/marriage/adoption papers).
Make a complete inventory. List all assets and debts as of the date of death; gather supporting documents.
Choose the settlement path.
- Extrajudicial (no court) under Rule 74 if eligible, or
- Judicial (probate/intestate) in court if there’s a will, disagreements, minors without guardians, or unpaid/uncertain debts.
Pay estate tax & secure BIR eCAR(s). File the estate tax return and obtain Certificate(s) Authorizing Registration—you will need an eCAR per property class (e.g., one per real property, block of shares, vehicle, bank account set, etc.).
Transfer each asset to the heirs. Use the eCAR and settlement documents to retitle at RD/LTO, release funds from banks/brokers, and claim benefits.

Stage 1 — Prove Death & Heirship

Core documents

PSA-issued Death Certificate (multiple copies).
Birth certificates of children; marriage certificate of surviving spouse; adoption decree if applicable.
Government IDs of heirs; TINs (you will also obtain a separate TIN for the Estate).

Tip: If names are inconsistent across documents, prepare Affidavits of Discrepancy; corrections early on prevent BIR/RD delays.

Stage 2 — Inventory the Estate

Make two lists as of date of death:

A. Assets (with proofs)

Real property: Titles (TCT/CCT), latest Tax Declaration, Real Property Tax receipts.
Bank accounts: Passbooks/statements; request Bank Certification (shows balance on date of death).
Stocks & investments: Stock/broker statements, stock certificates, UITFs/mutual funds, coop shares.
Vehicles: OR/CR from LTO, plate details.
Business interests: Articles, General Info Sheet, audited FS.
Insurance: Policies & beneficiary designations (note if beneficiary is revocable/estate-payable).
Government benefits: SSS/GSIS/Pag-IBIG/PhilHealth burial/ survivorship/ provident benefits.
Digital/fintech: e-wallets (GCash/Mayapay), crypto, online brokerages, domain/creator revenues.
Foreign assets: Titles/bank & broker statements; prepare apostilled/translated copies.

B. Debts & Expenses

Loans, credit cards, unpaid bills, taxes; reasonable last illness & funeral expenses; liens and encumbrances.

Why complete? BIR computes tax on net estate; and you can’t transfer without matching the eCAR to a complete inventory.

Stage 3 — Choose the Settlement Path

Option 1: Extrajudicial Settlement (EJS) — Rule 74, Rules of Court

Use this only if:

No will or you’re not probating the will,
No outstanding debts (or they’ve been paid/settled),
All heirs are of legal age (minors must have a judicially-appointed guardian),
Heirs agree on the distribution.

Forms you’ll see:

Extrajudicial Settlement of Estate (public instrument, notarized), or
Affidavit of Self-Adjudication (if there is a sole heir).

Mandatory steps (common practice):

Notarize the EJS/Affidavit.
Publish once a week for 3 consecutive weeks in a newspaper of general circulation.
Post a bond (often required where there are personal properties), and file the instrument with the Registry of Deeds if real property is involved.
Wait out or account for possible claims; distribute per agreement.

Risk window: Persons omitted or creditors may sue to recover their share/claims (commonly referenced as a two-year window under Rule 74). Publication does not shield bad-faith partitions.

Option 2: Judicial Settlement

Use this when EJS is not available (e.g., there’s a will, disputed heirs/shares, minors without guardians, complex debts, or you want a court-approved distribution).

Probate (if there’s a will): File in the RTC where the decedent last resided; the court validates the will, appoints an Executor, approves inventory & distribution.
Intestate (no will): File for Letters of Administration; court appoints an Administrator; the court supervises inventory, payment of debts, and distribution.

Who inherits if there’s no will? (very high-level)

Children (legitimate/adopted) & surviving spouse inherit in equal shares (spouse shares as a legitimate child).
If no descendants, legitimate parents/ascendants share with the surviving spouse (typically half to spouse, half to ascendants).
Illegitimate (non-marital) children also inherit (with special rules on shares).
In default of the above, collateral relatives may inherit.

Precise shares depend on the Family Code and special situations (pre/post-1988 marriages; property regime; recognition of children). Get counsel if there’s any complexity.

Stage 4 — Estate Tax (BIR) & eCAR

Key concepts (TRAIN Law era)

Rate: Flat 6% estate tax on the net estate (assets minus allowable deductions).
Standard deduction: ₱5,000,000 (no substantiation).
Family home deduction: Up to ₱10,000,000 (if it was the family home at death).
Surviving spouse’s share in community/conjugal property is excluded from the decedent’s estate.

Other typical deductions

Claims against the estate (valid, enforceable debts existing at death).
Vanishing deduction (property previously taxed within 5 years).
Transfers for public use/qualified charitable transfers.
Mortgages/liens (documented).

Estate tax return & timing

File Estate Tax Return (BIR Form 1801)—generally within one (1) year from death (extensions may be requested for cause; penalties/interest apply if late).
Transactions are processed under ONETT (One-Time Transactions) at the RDO of the decedent’s last residence.

Typical BIR attachments (expect variations by RDO)

Death certificate; IDs/TINs of heirs; Estate TIN (apply via one-time taxpayer registration).
EJS/Probate Order/Letters of Administration.
Asset proofs & valuation on date of death:
- Real property: tax declaration & zonal value; BIR uses the higher of the two.
- Banks: balance certifications.
- Listed shares: market close on death date; unlisted: book value; funds: NAVPU.
- Vehicles: appraisals/OR-CR.
Debts/claims: contracts, statements, notarized certifications.
RPT receipts; realty tax clearance (for land/condos).
Notarial proofs & publication (EJS cases).

Outcome: BIR issues eCAR(s). Without eCAR, RDOs, banks, brokers, RD, LTO will not allow transfers.

Bank withdrawals: Banks usually freeze accounts upon notice of death and require eCAR + settlement documents to release funds (some may allow limited releases for funeral/hospital expenses per internal rules).

Stage 5 — Transfer Each Asset

Real Property (Land/Condo)

Pay local transfer taxes & registration fees (City/Municipal Treasurer; rates vary by LGU).
Submit to Registry of Deeds: eCAR, EJS/Probate Order, owner’s duplicate title, tax declaration, RPT clearance, IDs, and official receipts.
RD cancels old title(s) and issues new TCT/CCT to heirs (or to buyers if the heirs simultaneously sell).

Vehicles

With LTO: eCAR, EJS/Probate Order, OR/CR, ID/SPA (if representative), inspection & fees. LTO issues updated CR to the heir/new owner.

Bank Deposits & Time Deposits

Present eCAR, EJS/Probate Order, IDs, Bank Certification; bank processes release or account transfer to heirs.

Stocks & Investments

Stock Transfer Agent/Broker: eCAR, Estate/Heir TINs, EJS/Probate Order, heirs’ account opening forms; for private firms, update the Stock & Transfer Book.

Insurance Proceeds

Claim forms + death certificate + valid ID; check whether the beneficiary designation was irrevocable (often excluded from the gross estate) or revocable/estate-payable (often included).

Government Benefits

SSS funeral & death/survivorship; GSIS survivorship/ pension; Pag-IBIG provident & funeral; Employees’ compensation if applicable. Each agency has its own forms and sequencing; bring the settlement document and IDs.

Foreign Assets

Apostille & certified translations; comply with foreign transfer rules plus Philippine eCAR if included in the taxable estate.

Special Topics (That Cause Delays)

Property regime & the spouse’s share. If parents married on/after 3 Aug 1988 (Family Code) and no prenup, default is Absolute Community; if earlier, often Conjugal Partnership of Gains. Only the decedent’s half of community/conjugal property enters the estate. Compute this before BIR net estate.
Minors or incapacitated heirs. You cannot use EJS unless a court-appointed guardian represents the minors; otherwise file judicially.
Unknown debts or unfound heirs. Prefer judicial settlement; publishing an EJS doesn’t fully protect against later claims if done in bad faith.
Name mismatches & property data errors. Fix via civil registry corrections or Affidavits of Discrepancy; RDs and the BIR are strict about exact matches.
Selling estate property before settlement. Risky. Buyers’ transfers will be blocked without the heirs’ title and eCAR covering the sale. Do the estate transfer first (or structure a court-approved sale during settlement).

Practical Checklist (Keep this handy)

Identity & status

☐ PSA death certificate (3–5 copies)
☐ Heirs’ PSA birth/marriage/adoption docs; IDs
☐ Estate TIN + heirs’ TINs

Settlement

☐ Draft & notarize EJS/Affidavit of Self-Adjudication or file probate/intestate case
☐ Publication (3 consecutive weeks) & bond (if required) for EJS
☐ SPA(s) if a representative is filing

BIR (Estate Tax)

☐ Form 1801 + ONETT checklist
☐ Asset valuations as of death
☐ Debt documents
☐ Pay estate tax; secure eCAR(s)

Transfers

☐ Real property: LGU transfer tax, RPT clearance, RD retitling
☐ Vehicles: LTO transfer
☐ Banks/brokers/insurance: releases & re-registration
☐ Update assessor’s records & tax declarations

Templates You Can Reuse

Extrajudicial Settlement—Core Clauses (sketch) Title: “Extrajudicial Settlement of the Estate of [Parent’s Name]” Recitals: Identity of decedent; date & place of death; list of heirs with relationships; that decedent left no will and no debts (or debts have been paid). Inventory: Enumerate all properties with identifiers (TCT/CCT nos., bank accounts, shares, vehicles). Partition: State exact allocation to each heir (or co-ownership shares). Undertakings: Heirs warrant titles; assume liabilities if any unknown claims arise; agree to publish 3 weeks. Signatures: All heirs sign; notarization with competent evidence of identity; attach IDs. (Add bond paragraph if filing with RD for personal properties where the bond is required.)

Affidavit of Self-Adjudication (sole heir) Identity of affiant; relationship proving sole heirship; statement of no will and no debts (or settled); full inventory; adjudication clause; commitment to publish; notarization.

Ask me if you want polished, fill-in-the-blanks versions in Word or PDF.

Time & Cost Hints (High-Level)

EJS route is usually faster & cheaper than court, but only if you truly qualify and all heirs cooperate.
Judicial route takes longer but cures disputes, minors, or debt issues.
Expect transfer taxes/fees at LGUs and registration fees at RD/LTO on top of estate tax.
Penalties/interest accrue if you miss the estate-tax filing/payment window (extensions are possible but must be requested with reasons).

Frequently Asked Questions

Q: We discovered a new asset after filing. A: File an amended or supplemental estate tax return; secure an additional eCAR for that asset.

Q: Can we withdraw bank money before eCAR? A: Banks typically won’t (or only in limited amounts under internal rules) without eCAR + settlement papers. Plan to include deposits in the estate return.

Q: The title is still in a grandparent’s name. A: You must settle each estate in the chain (often via consolidated judicial settlement or sequential EJS + tax/eCAR per decedent).

Q: There’s a will, but we all agree—can we skip probate? A: No. Wills must be probated before they can be given effect.

Q: One heir refuses to sign. A: EJS won’t work. File intestate; the court will settle shares and allow transfers despite the holdout.

Q: What if some heirs are abroad? A: They may sign via apostilled notarization/consular acknowledgment and issue SPAs if needed.

Who to Visit (Philippine Offices)

PSA – civil registry copies
BIR RDO (ONETT) – estate tax & eCAR
Notary Public – EJS/Affidavits/SPAs
Registry of Deeds & Assessor/Treasurer – title & tax declaration updates; transfer taxes
LTO – vehicle transfers
Banks/Brokers/Insurers – releases/retitling
SSS/GSIS/Pag-IBIG – government benefits claims

If you want, I can turn this into a printable step-by-step packet (with a fill-in-the-blanks EJS and Self-Adjudication template, plus an inventory spreadsheet).