This article explains, end-to-end, how Philippine land passes from a deceased owner to heirs (or buyers) and how the title is actually changed on the Torrens register. It covers both testate and intestate situations, extrajudicial and judicial routes, taxes, documents, timelines, edge cases, and common pitfalls.

1) First principles: what actually changes hands?

Succession occurs at the instant of death. Ownership of the decedent’s property transmits by law to heirs (subject to debts, taxes, and legitime rules).
Registration does not create ownership; it protects it. To sell, mortgage, or otherwise deal with the land, heirs must first clear taxes and secure BIR eCAR(s), then have the Register of Deeds (RD) issue a new TCT/CCT in the heirs’ names (or directly to a buyer if doing a same-day sale after eCAR).

2) Choosing the procedural track

A. Extrajudicial Settlement (EJS) — fastest, if allowed

Use this if all apply:

The decedent left no will (intestate).
No unpaid debts (or all creditors are fully settled or waived).
All heirs are of legal age (or represented by guardians) and all agree on the partition.

Two EJS flavors:

Deed of Extrajudicial Settlement among heirs (EJS) — when there are multiple heirs.
Affidavit of Self-Adjudication (ASA) — when there is a sole heir.

Mandatory publication & filing: The EJS/ASA must be notarized, published once a week for three consecutive weeks in a newspaper of general circulation, and filed with the RD together with proof of publication. Properties in the EJS carry a two-year lien in favor of other heirs/creditors.

If any heir is a minor/incapacitated, obtain court-approved guardianship and include the guardian’s consent. If there are unsettled debts, do not use EJS—go judicial.

B. Judicial Settlement — when EJS is not available or prudent

Use this if there is a will (probate is mandatory before transfer), there are contested shares, unknown/absent heirs, significant debts, minors without guardians, or disputed assets. Courts may allow:

Summary settlement (limited use), or
Full special proceedings (testate or intestate).

Judicial routes take longer but give a definitive decree for the RD.

3) Tax path before title work (BIR → LGU → RD)

You cannot transfer title until the BIR issues eCAR(s) for each parcel/condo and personal property requiring registration.

Step 1: Open the “estate” with BIR

Secure a TIN for the Estate (BIR Form 1904).
File the Estate Tax Return (BIR Form 1801).

When to file/pay:

Within 1 year from death (extensions to pay may be granted on hardship: up to 2 years for extrajudicial, 5 years for judicial settlements; bonds or collateral may be required).

Step 2: Compute estate tax (TRAIN Law regime)

Rate: 6% of the net estate (FMV at time of death).
Valuation for land: higher of BIR zonal value or assessor’s fair market value at death.
Improvements: replacement cost less depreciation (per BIR rules).
Key deductions:
- ₱5,000,000 standard deduction (no substantiation needed).
- Family home deduction up to ₱10,000,000 (if it qualified as the decedent’s family home).
- Claims against the estate, unpaid mortgages, casualty losses, vanishing deductions, etc., when substantiated.
- Share of the surviving spouse: deduct the spouse’s net share of conjugal/community property before computing estate tax.

Capital Gains Tax (CGT) does not apply to transfers by succession. CGT (6%) applies only if heirs subsequently sell the property.

Step 3: Estate Tax Amnesty (if applicable)

If the estate qualifies for an amnesty law in force at the time you file, you may settle at preferential terms. (Check the latest BIR issuances and deadlines before filing.)

Step 4: Obtain eCAR(s)

The BIR issues an electronic Certificate Authorizing Registration per property (and sometimes per heir share).
Verify details (names, TINs, lot identifiers). eCARs will be presented to the RD.

Step 5: Pay LGU Real Property Taxes and Local Transfer Tax

RPT clearance from the City/Municipal Treasurer (no arrears).
Transfer tax under the Local Government Code is typically:
- up to 0.50% of FMV in provinces,
- up to 0.75% in cities/MM municipalities.
Many LGUs require payment within 60 days from notarization of the EJS/ASA or from issuance of the deed/instrument.

4) Registering the transfer (Registry of Deeds workflow)

Core bundle for RD (expect local variations):

Original owner’s duplicate title (OCT/TCT/CCT) + photocopies.
Notarized EJS or ASA (and court orders if judicial settlement).
Proof of publication (3 consecutive weeks) for EJS/ASA.
BIR eCAR(s) and estate tax payment proofs.
Transfer tax official receipt and Tax Clearance (RPT).
Death certificate; birth/marriage certificates to prove filiation/spousal status.
Valid IDs/TINs of heirs (and buyer, if simultaneous sale).
Subdivision/Partition plan and blueprints if you are subdividing a lot (LRA/ DENR approvals as needed).
Special cases documents (see Section 9).

Output:

New TCT/CCT in the name(s) of the heir(s) (or buyer, if heirs directly convey after eCAR).
Annotations for liens, adverse claims, or conditions (e.g., two-year EJS lien, usufructs, guardianship limits).

5) Partitioning among heirs (and tax traps)

Equal partition according to legitime is non-donative and not subject to donor’s tax.
Unequal partition or waivers:
- If Heir A waives in favor of all co-heirs proportionately, it’s generally treated as part of partition (not a donation).
- If Heir A waives solely in favor of B (beyond B’s hereditary share), the excess is usually treated as a donation to B and may trigger donor’s tax (6% under TRAIN).
Cash equalization (owelty) to balance shares is typical and does not itself trigger donor’s tax if it restores equality.

6) Special transactions after settlement

Heirs sell immediately (“heir-to-buyer”): Once eCARs are out, heirs may execute a Deed of Absolute Sale to a buyer. The RD can skip issuing a TCT to heirs and issue directly to buyer, provided:
- the eCAR(s), transfer tax, and CGT/Creditable Withholding Tax (for the sale itself) and DST on the sale are all cleared and correctly sequenced.
Mortgage by heirs: allowed once the new TCT is issued or when RD accepts concurrent registration.
Co-ownership agreements: advisable when not partitioning immediately; include rules on possession, expenses, pre-emption rights, and dispute resolution.

7) Documentary checklist (by office)

A. For the BIR

BIR 1904 (estate TIN), 1801 (estate tax return).
Death certificate.
Proof of relationship (PSA birth/marriage certificates).
Last will (if any) and/or court orders.
EJS/ASA (if extrajudicial).
Titles, tax declarations, lot plans.
Zonal value printouts / assessor certifications.
RPT receipts, statement of liabilities, mortgage statements.
Inventory and valuation of all estate assets (real, personal, bank accounts, shares).
Surviving spouse’s net share computation if conjugal/community.

B. For the LGU (Assessor/Treasurer)

Tax clearance for RPT.
Transfer tax assessment & payment.
Issuance of new Tax Declaration(s) in the name of the heir(s).

C. For the Registry of Deeds

Owner’s duplicate TCT/CCT.
eCAR(s).
EJS/ASA (with newspaper proofs) or court decree.
Transfer tax OR, RPT clearance, IDs/TINs.
Subdivision/Partition plans (if any).
Special approvals (see next section).

8) Deadlines, extensions, and penalties (estate tax)

Filing & payment due: 1 year from death.
Extension to pay: up to 2 years (extrajudicial) or 5 years (judicial) for undue hardship; security may be required.
Surcharges/interest: apply if late; abatement/compromise available in narrow cases under BIR authority.
Local transfer tax deadlines: often within 60 days of instrument; check your LGU ordinance.
Publication: must be 3 consecutive weeks for EJS/ASA.

9) Edge cases and special regimes

There is a will: Probate first. No EJS. After probate and taxes, register the court decree.
Unknown heirs / disputed filiation: go judicial; RD will require a final order.
Minors/incapacitated heirs: act through court-appointed guardian; some RDs want the compromise/partition court-approved.
Foreign heirs: The Constitution allows acquisition by hereditary succession. Later sale to non-qualified foreigners is restricted; consider disposing to qualified buyers if exit is planned.
Agrarian/CLOA lands: 10-year alienation limits and transfer only to heirs or qualified beneficiaries; RD may require DAR clearances.
Indigenous/ancestral domains: check IPRA (NCIP) rules; registration may require NCIP certification.
Government awards/homesteads and resettlement lots: transfers may carry non-alienation periods; verify the patent or award terms.
Property with liens/annotations: settle or carry over; some liens (e.g., mortgages) remain unless released.
Estate with significant debts: prefer judicial settlement; creditors are paid before distribution.
Multiple titles across RDOs: each RDO issues its own eCAR; coordinate sequencing to avoid circular requirements.
Lost owner’s duplicate title: petition for reissuance (reconstruction) before transfer.

10) Common mistakes that derail transfers

Filing an EJS despite outstanding debts → vulnerable to creditor attacks; RD/BIR issues later.
Skipping publication (or using the wrong newspaper) for EJS/ASA.
Incorrect heir list (omitting an illegitimate/acknowledged child or predeceased heir’s representation).
No estate TIN or TIN mismatches across eCAR, IDs, and deeds.
Using market prices at filing date instead of FMV at date of death.
Unequal partition without addressing potential donor’s tax on the excess.
Expired IDs, missing marital status proofs, or name mismatches vs. title (e.g., maiden vs. married names).
Ignoring conjugal/community computations, overstating the decedent’s net estate.
Unpaid RPT or wrong LGU transfer tax base.
Proceeding with sale before securing eCAR and clearing estate tax.

11) Practical sequencing (single-page roadmap)

Fact-find: heirs, will/no-will, debts, minors, asset list.
Pick the route: EJS/ASA (if eligible) or judicial (if not).
Open at BIR: get Estate TIN (1904), prepare 1801.
Value the estate as of death: zonal/assessor/RCN; compute deductions and spouse’s share.
Pay estate tax (or amnesty if eligible); secure eCAR(s).
Publish EJS/ASA (3 consecutive weeks); compile proofs.
LGU: pay RPT arrears and transfer tax; get tax clearance and new tax declarations.
RD: lodge title transfer with owner’s duplicate title, eCAR, EJS/ASA or court decree, proofs; obtain new TCT/CCT.
(Optional) Partition/subdivide titles; or sell/mortgage.

12) Templates & drafting tips (substance over form)

EJS core clauses: complete heir roster; property schedule (titles, areas, tax decs); debt representation; partition plan; warranties; publication commitment; 2-year lien notice; tax sharing; dispute resolution; notarization with competent evidence of identity.
ASA essentials: basis of sole heirship (e.g., Rule 74); full property list; no-debt statement; publication commitment; notarization.
Guardianship add-ons: court appointment, authority to sign, bond (if any), and best-interest recital.
Subdivisions: reference approved surveys; identify resulting lots and allocations; attach plans.

13) Quick answers to frequent questions

Do we need to transfer title before selling? No; with eCAR(s) you may sell directly from the estate/heirs to a buyer and have the RD issue title to the buyer—but taxes must be sequenced properly.
Is publication really necessary for EJS/ASA? Yes—three consecutive weeks.
Can one heir refuse to sign EJS? Yes; then you must go judicial.
Are banks allowed to release deposits before estate tax? Banks require BIR clearance; there’s a limited withdrawal-once rule subject to withholding (check current BIR rules).
What if we discover another property later? File a Supplemental EJS or partial settlement and obtain additional eCAR.

14) Record-keeping & aftercare

Keep certified copies of EJS/ASA, publication proofs, eCAR(s), ORs, new titles, and tax declarations.
Update RPT billing name and address.
For co-owned property, adopt a co-ownership agreement and calendar RPT due dates.
If selling later, remember CGT (or CWT if corporate seller) and DST on the sale, plus transfer tax to buyer’s LGU.

Final note

Procedures are standardized in law but implementation varies by RDO, LGU, and RD. Bring originals and extra photocopies; expect checklists to evolve. When in doubt—e.g., complex family trees, minors, foreign heirs, agrarian or titled-but-occupied land—map the facts first, then select the correct track (EJS vs. judicial) to avoid rework and penalties.