A practical, everything-you-need-to-know guide in the Philippine setting. General information only, not legal advice.

Short answer

Yes. An heir, executor, or administrator may file the estate tax return and pay the estate tax even if no Extrajudicial Settlement (EJS) has been executed yet. However, you won’t get the BIR’s Electronic Certificate Authorizing Registration (eCAR) needed to transfer titles, release deposits, or retitle shares until you submit a proper settlement document (EJS, judicial order, affidavit of self-adjudication if sole heir, etc.). In other words:

Filing & paying → allowed to meet the deadline and stop penalties.
eCAR & transfers → require proof of settlement.

Why the distinction exists

Estate tax is a tax on the privilege of transferring the decedent’s estate at death. The tax arises at death, not at the time of partition among heirs. The Bureau of Internal Revenue (BIR) is primarily concerned with:

Valuing the gross estate,
Allowing lawful deductions, and
Collecting the tax within the statutory deadline (generally one year from death, extendible for just cause).

But to change ownership records—e.g., transfer of land titles at the Registry of Deeds, car ownership at LTO, withdrawal of bank accounts, or reissuance of stock certificates—the BIR issues an eCAR per asset. For that, the BIR needs to know who gets what, which is established by EJS, court order, or equivalent settlement document.

Practical pathways (what you can do now)

A) Pay now, settle later

Use this when you’re up against the tax deadline or heirs are still negotiating.

Open an “estate” taxpayer record and get a TIN for the estate.
Prepare and file the Estate Tax Return (BIR Form 1801) with best-available valuations and documentation.
Pay the assessed estate tax (cash/manager’s check; some RDOs accept e-payments for ONETT).
Keep official receipts and stamped return.
When heirs finalize settlement (EJS or court order), submit the settlement and request the eCAR(s). If values or allocations changed, expect reconciliation (possible deficiency or refund, depending on the case).

Pros: Beats the deadline; curbs surcharges and interest. Cons: Assets stay frozen for transfers until you complete settlement documents.

B) Settle first, then file and pay

Use this if heirs already agree (or a court process is underway).

Execute the EJS (or Affidavit of Self-Adjudication if there’s a sole heir; or proceed with judicial settlement if needed).
For EJS: notarize and publish once a week for three (3) consecutive weeks in a newspaper of general circulation (Rule 74 practice).
File the Estate Tax Return with the EJS/court papers and pay.
Request eCAR(s) and proceed to transfer titles, release deposits, and reissue shares.

Pros: Smooth path to eCAR and transfers. Cons: If settlement takes time, you may miss the tax deadline unless you file and pay first.

What the BIR will usually accept without an EJS (to let you file and pay)

Death certificate (PSA or certified true copy).
TIN of the estate (register the estate as a one-time taxpayer).
Inventory of assets and liabilities as of date of death (real properties, bank accounts, vehicles, shares, business interests, receivables, etc.).
Valuation documents (zonal/assessed values for real property as of death, bank certifications of balances as of death, stock valuations, etc.).
Supporting deductions (standard deduction; family home; valid claims against the estate; others allowed by law).
IDs of the filer and heirs; proof of authority if the filer is not an heir (e.g., special power of attorney).
Affidavit or list of heirs and pending settlement status (some RDOs ask for a simple sworn statement while EJS is being prepared).

Note: Policies and document checklists can vary by RDO, but the overarching practice is consistent: the BIR can accept the return and payment even if the formal settlement is still in progress.

The eCAR bottleneck (why you’ll still need the settlement later)

The eCAR is the BIR’s clearance for each property or class of property (e.g., one eCAR for a parcel of land, another for shares). The Registry of Deeds, LTO, banks, and transfer agents generally will not process changes in ownership without an eCAR.

To issue an eCAR, the BIR requires proof of allocation to named heirs or buyers (if sold by the estate), which comes from:

Extrajudicial Settlement of Estate (EJS);
Affidavit of Self-Adjudication (if there is a sole heir);
Judicial settlement (court order, judgment, partition); or
Other legally recognized documents (e.g., compromise agreement approved by a court).

Key timelines & extensions (how not to bleed penalties)

Statutory due date: Generally within one (1) year from death to file and pay.
Extensions: The BIR may grant reasonable extensions to file and/or pay for cause; ask in writing before the deadline and substantiate the grounds (e.g., complexity, unavailable valuations, pending appointments of administrator).
Installments: If the estate has insufficient liquidity, you may apply to pay in installments within a limited period (subject to BIR approval).
Partial payments: Allowed; interest accrues only on the unpaid balance after due date.

Strategy tip: If settlement is dragging, file a good-faith return and pay what you reasonably compute to stop surcharges and interest. You can reconcile later when you submit the settlement for eCAR.

Extrajudicial vs. Judicial settlement (when each applies)

Extrajudicial Settlement (EJS)

Usually available when: no will, no unpaid debts (or heirs assume them), all heirs are of age or duly represented.
Must be in a public instrument (notarized) and published once a week for 3 consecutive weeks.
Often accompanied by a bond if personal property is involved (Rule 74 practice), unless waived by circumstances or court.

Judicial Settlement

Necessary when: there’s a will needing probate, minor heirs without proper representation, disputes, unknown heirs, significant debts, or complex estates.

Either way: Once you have the operative settlement document, you can request eCARs and effect transfers.

Deductions & valuation (high-level planning points)

Standard deduction and family home deduction are cornerstones of post-TRAIN computation.
Claims against the estate (valid, enforceable debts as of death) reduce the net estate if properly substantiated.
Unpaid mortgages on estate property are deductible subject to documentation.
Some other deductions may apply depending on facts (e.g., bequests to the government, certain losses).
Valuation date is the date of death (real property: higher of fair market value per zonal or assessed; stocks: fair value per exchange or book value for closely held; bank accounts: balance as of death, etc.).
Keep contemporaneous appraisals/certifications; they are crucial when you later reconcile at eCAR stage.

If you pay before EJS, base your computation on conservative, well-supported valuations to avoid a substantial future deficiency.

Banks, shares, vehicles, and “frozen” assets—what moves without eCAR?

Banks: Many banks freeze deposits on notice of death. Some may allow limited releases (e.g., for taxes/funeral) upon BIR-recognized documentation; full withdrawals to heirs typically need an eCAR and the settlement document naming payees.
Listed shares: Transfer agents generally require eCAR and settlement papers to cancel/reissue certificates.
Vehicles: LTO requires eCAR to change ownership.
Real property: Registry of Deeds requires eCAR and deed of adjudication/partition for title transfer.

You can file and pay estate tax without these, but transfers wait until you submit the settlement.

Typical document flow (when paying before EJS)

Register the Estate (obtain estate TIN; designate executor/administrator or an heir-filer).
Prepare ETAR (Form 1801) with asset inventory and deductions.
File and Pay at the RDO/ONETT desk.
Receive proof of filing/payment (keep copies safely).
Execute EJS / secure court order when ready.
Submit settlement + supporting docs → Request eCAR(s).
With eCAR(s), transfer titles, withdraw accounts, reissue shares, update LTO, etc.

Common pitfalls (and how to avoid them)

Waiting for EJS to finish and then missing the one-year deadline → File and pay first if needed, then finalize EJS.
Over- or under-valuation when rushing → Obtain basic valuation proofs (zonal/assessed, bank certs, stock quotes/book values).
Ignoring deductions → List and support valid debts and deductible items early.
No estate TIN → You need one to file/pay and to track the case.
Assuming eCAR will be issued without settlement → It won’t (except in narrow cases like a sole-heir self-adjudication with complete papers).

FAQs

Q1: Can we pay the estate tax even if the heirs are fighting and there’s no EJS? A: Yes. File the return and pay to stop penalties. When the dispute resolves (EJS or court judgment), submit those papers to obtain eCAR(s) and complete transfers.

Q2: Who can file and pay if no administrator is appointed? A: Any heir or a duly authorized representative may file on behalf of the estate. Attach proof of authority if the filer is not an heir.

Q3: Will the BIR issue eCAR without EJS/judicial papers? A: No, because eCAR identifies recipients and properties being transferred. The BIR needs a legal basis showing who gets which asset.

Q4: What if new assets are discovered after we’ve paid? A: File a supplemental return and settle any deficiency tax; request additional eCAR(s) as needed.

Q5: We already paid using rough values. Can we adjust later? A: Yes. Expect reconciliation at eCAR stage—this may result in additional payment or, rarely, a refund if overpaid and justified.

Q6: Is publication required for EJS? A: Yes—once a week for three consecutive weeks in a newspaper of general circulation. Keep proof of publication; the BIR and registries often ask for it.

One-page action plan if you need to pay before EJS

List assets & debts as of date of death; gather basic valuations.
Register the estate and get an estate TIN.
File BIR Form 1801 (Estate Tax Return) with supporting documents.
Pay what is reasonably due (apply for extension/installments if needed).
Execute EJS or pursue court settlement when ready; complete publication.
Submit settlement and secure eCAR(s).
Transfer titles, withdraw deposits, reissue shares, and close the estate.

If you want, tell me (1) date of death, (2) list of assets, (3) whether heirs agree, and (4) any debts. I can draft a pay-now–settle-later checklist tailored to your situation and a document list for your RDO.