This guide explains, end-to-end, how to locate, verify, and lawfully secure information about the assets and liabilities of a deceased person (“the decedent”) in the Philippines, and how those findings fit into estate settlement procedures.

1) First principles: what you’re allowed to do

Who may inquire. Heirs, a named executor (in a will), a court-appointed administrator, or a formally authorized representative (via Special Power of Attorney) may request asset information. Some institutions will require letters testamentary/letters of administration or a notarized extrajudicial settlement to disclose details.
Privacy & bank secrecy. The Data Privacy Act protects personal data, and bank secrecy laws protect deposit details. Institutions typically disclose only to the estate’s legal representative or upon court order. The BIR can obtain bank data for estate tax purposes.
Two settlement tracks.
- Extrajudicial settlement (EJS) under Rule 74 of the Rules of Court: allowed only if there’s no will, no debts (or debts are settled), and all heirs are of legal age (or minors are represented) and agree.
- Judicial settlement (probate/estate proceedings): if there’s a will, disputes, minors, unknown assets, or you need court authority to compel disclosure.

Practical tip: If you’re still “searching,” start collecting proof of relationship (PSA certificates), the death certificate, and any ID numbers (TIN, SSS/GSIS, Pag-IBIG), because nearly every office will ask for them.

2) Master checklist: documents you’ll need to gather early

PSA Death Certificate (original + photocopies)
Proof of relationship: PSA Birth/Marriage Certificates
Government IDs of heirs/representative
TIN of the decedent (or secure one if none)
Known papers: old land titles, tax declarations, real property tax (RPT) receipts, bank passbooks, insurance policies, vehicle OR/CR, stock certificates, business permits, loan/credit statements
Authority: Will + letters testamentary, or special power of attorney, or (later) notarized EJS / letters of administration

3) Where to look: asset discovery by category

A. Real property (land, house & lot, condo)

At home & in files: Look for TCT/CCT numbers, old deeds of sale, tax declarations, receipts of RPT, condo dues.
City/Municipal Assessor’s Office:
- Name-based search for parcels under the decedent within the LGU; request Tax Declarations and Property Index Numbers.
- Ask for Assessment/Market Values and RPT arrears for each parcel.
City/Municipal Treasurer: Verify RPT balances; get certificates of no tax delinquency (often later required for transfer).
Registry of Deeds (RoD):
- With a title number (from a tax dec or old deed), request a Certified True Copy (CTC).
- If you only have a name and location, cross-reference from Assessor to locate the title number; some RoDs allow index queries by owner’s name.
- Check for encumbrances (mortgages, liens, adverse claims, notices of levy).
If title is missing or property is untitled:
- Use Tax Declarations, Barangay certifications of possession, and cadastral lot numbers (from surveys).
- For mapping/technical details, visit DENR-CENRO/PENRO (lot data, cadastral maps) or the city’s GIS office if available.
Subdivisions/condos/HOAs: Request statement of dues, clearance, and any developer/HOA certifications reflecting ownership.

Red flags: Name mismatches, double tax declarations, un-cancelled mortgages, and titles flagged “reconstituted/administrative reconstitution”—investigate at RoD.

B. Bank deposits & time deposits

Approach the branch (or bank estate desk) with the death certificate, proof of relationship, and your authority.
Banks usually confirm existence of accounts to the estate representative and then freeze them pending estate tax and proper transfer papers.
For unknown banks, check the decedent’s mail/email, ATM cards, passbooks, and credit reports; ask BIR (during estate tax processing) whether declarations need supporting bank certifications.

C. E-wallets, fintech, investments, and stocks

E-wallets/fintech (e.g., app balances, investment features): contact provider’s support with death certificate and authority; expect checklist-driven release after estate tax.
Stocks & funds: Identify stock certificates, brokerage statements, or contact stock transfer agents of known issuers; brokers will require estate documents and will freeze accounts pending transfer.
UITFs/mutual funds: Coordinate with the trust company or fund distributor.

D. Government benefits & accounts

SSS/GSIS: For death, funeral, survivorship benefits; also ask whether salary loans or Policy/GSIS insurance exist.
Pag-IBIG Fund: Provident benefits, MP2, and death claims; check for housing loans.
PhilHealth: No asset, but may affect final hospitalization claims.
BIR: Needed later for estate tax and eCAR issuance (see §6).

E. Vehicles & vessels

LTO: Using plate number or CR details, request ownership verification and lien status. Release of data typically requires estate authority and compliance with privacy rules.
MARINA (for small vessels): verify certificates of ownership/registration.

F. Businesses & professional interests

DTI (sole proprietorship): verify Business Name registration.
SEC (corporations/partnerships): confirm directorship/shareholdings via GIS/AFS (often through the corporation or its stock transfer agent).
LGU Business Permits & Licensing Office: existing business permits, tax balances, and location clearances.

G. Insurance & pensions

Life insurance: Policies may pay directly to named beneficiaries (outside the estate), but amounts may still be declared for tax purposes—check the policy terms.
Pre-need plans (memorial, education), HMO refunds, pension arrears: inquire with providers.

H. Digital property & online records

Email/cloud accounts often hold statements, contracts, and receipts.
Many platforms have deceased user procedures; expect to present death certificate and authority.
Keep an inventory of logins you lawfully access; never circumvent security—request provider processes instead.

4) Liabilities (you must look for these too)

Mortgages/loans (bank, SSS/GSIS, Pag-IBIG), credit cards, tax delinquencies, utility arrears, HOA dues, judgments/levies (check RoD annotations), BIR assessments.
Obtain payoff/statement of account letters; these affect net estate and whether EJS is permissible.

5) How to organize the search (a practical workflow)

Build an Asset & Liability Inventory Sheet Columns: Category, Description, Identifier (e.g., TCT/CCT/Tax Dec/Acct No./Plate), Location/Branch, Status (active/unknown/frozen), Evidence on hand, Office to visit, Contact person, Next step, Deadline.
Map institutions and schedule visits Start with the Assessor → Treasurer → RoD loop for real property; in parallel, line up bank, SSS/GSIS, Pag-IBIG, insurers, brokers.
Request certified copies For land/condo: CTC of title, tax dec, RPT clearance. Keep all receipts; staple to your inventory.
Resolve discrepancies early Spelling/identity issues: secure Affidavit of One and the Same Person, IDs, and supporting documents.
Preserve the estate Pay minimal dues (e.g., current RPT, HOA essentials) to avoid penalties; keep everything in the estate’s name until transfers are properly done.

6) After you’ve found the assets: estate tax & transfers (condensed roadmap)

Estate Tax Return (BIR Form 1801).
- Deadline: generally within one (1) year from death (extensions possible for meritorious cases).
- Rate: typically 6% of net estate (after allowable deductions).
- Requirements (typical): death certificate; Schedule of Assets & Liabilities with valuations (CTCs of titles, tax decs, bank certifications), TIN of estate and heirs, proof of debts and expenses, CPA-signed statements when needed.
Payment and eCAR.
- After review, BIR issues electronic Certificate Authorizing Registration (eCAR) per property class (real property, shares, etc.).
- You need the eCAR to transfer titles and change registrations.
Transfers & registrations.
- Real property: File Deed of Extrajudicial Settlement (or court decree) + eCAR + tax clearances with RoD → new TCT/CCT; update Assessor and Treasurer.
- Vehicles: With estate docs + eCAR, process at LTO for new CR/OR.
- Bank/investments: Submit estate docs; banks/brokers release or retitle to heirs/estate.
Publication (for EJS).
- EJS must be published once a week for three (3) consecutive weeks in a newspaper of general circulation.

7) Special situations

Missing or destroyed titles: Petition for administrative/judicial reconstitution (if eligible). Keep tax decs, survey plans, affidavits, and CTCs ready.
Unregistered land/ancestral properties: Gather decades of possession evidence, tax decs, barangay affidavits, cadastral data; consider judicial confirmation of imperfect title.
Foreign assets: Coordinate with counsel in that jurisdiction; Philippine estate tax covers worldwide assets of Filipino citizens/Philippine residents (with foreign tax credits as applicable).
Disputes among heirs/minors involved: Proceed through probate/letters of administration; avoid EJS to prevent later annulment.

8) Simple templates (you can adapt these)

A. Request for Asset Confirmation (Bank/Institution)

Date

To: [Bank/Branch/Institution] Subject: Estate of [Full Name of Decedent], Deceased on [Date]

I am the [executor/administrator/heir/authorized representative] of the Estate of [Decedent]. Kindly confirm the existence of any accounts or assets in the name of the decedent and advise on your requirements for settlement.

Attached: PSA Death Certificate; proof of relationship/authority; valid ID.

Sincerely, [Name, contact details]

B. Assessor/RoD Search Letter

We respectfully request assistance in identifying real properties registered or declared under [Decedent’s full name, known aliases, TIN] located in [Barangay/City/Province]. We attach the PSA Death Certificate and IDs. Kindly advise documentary and fee requirements for certified copies.

9) Quick Q&A

Can I search by name only at the Registry of Deeds? Often the RoD needs a title number. Start at the Assessor for name-based tax declarations to lead you to the title.
Do I need a court order to ask banks if an account exists? Not always; confirmation may be given to the authorized estate representative, but balances/transactions usually require stronger authority or court order.
What if we can’t finish within one year? Apply to BIR for extension to file/pay with justification.
There are debts—can we still do EJS? Only if debts are settled/assumed and heirs expressly state that in the EJS; otherwise, go judicial.

10) Practical timeline (indicative)

1–2 weeks: Gather PSA docs, IDs, initial home file review 2–6 weeks: LGU/Assessor/RoD searches; bank/institution inquiries; compile inventory 4–12+ weeks: BIR valuation and estate tax processing (depends on completeness) After eCAR: Title transfers, LTO/bank/broker retitling

11) Common mistakes to avoid

Starting transfers before securing eCAR
Ignoring liabilities (can invalidate EJS claims)
Missing publication for EJS
Not reconciling name variations/aliases across documents
Paying “fixers” for shortcuts—stick to official processes and receipts

12) When to get a lawyer or tax professional

Disputed heirs, minors, or an existing will
Complex assets (multiple properties, corporations, foreign holdings)
Title defects (lost/reconstituted titles, boundary issues)
Significant tax exposure or the need for valuation opinions

Final note

Create and maintain a centralized, dated inventory of every asset and liability, with a document packet (CTCs, tax decs, bank letters) behind each line item. That single habit saves time at the BIR and speeds up every subsequent transfer with the RoD, LTO, banks, and brokers.