Introduction

In the Philippines, the extrajudicial settlement of a decedent's estate provides a streamlined mechanism for heirs to divide and transfer property without judicial intervention, provided certain conditions are met. This process is governed primarily by Rule 74 of the Rules of Court, as well as relevant provisions of the Civil Code and tax laws. A key aspect of this procedure is the notarization of the Deed of Extrajudicial Settlement (DES), which authenticates the agreement among heirs. When heirs are geographically dispersed, the DES may be notarized by multiple notaries public, raising questions about compliance with publication requirements. This article explores the legal framework, procedural intricacies, and specific considerations for publication when multiple notaries are involved, drawing on statutory provisions, administrative guidelines, and judicial interpretations.

Legal Basis for Extrajudicial Settlement

The foundation for extrajudicial settlement is found in Section 1, Rule 74 of the Rules of Court, which states:

"If the decedent left no will and no debts and the heirs are all of age, or the minors are represented by their judicial or legal representatives duly authorized for the purpose, the parties may, without securing letters of administration, divide the estate among themselves as they see fit by means of a public instrument filed in the office of the register of deeds..."

This provision allows heirs to execute a public instrument—typically the DES—to partition the estate. The settlement is extrajudicial, meaning it occurs outside court proceedings, but it must adhere to strict formalities to ensure validity and enforceability. Essential prerequisites include:

The decedent must have died intestate (without a will).
There are no outstanding debts, or if there are, they have been settled or waived.
All heirs must participate and agree to the division.
If real property is involved, the DES must be registered with the Register of Deeds (RD).
A bond equivalent to the value of personal property must be posted to protect potential creditors.

Failure to meet these conditions may render the settlement void or subject to challenge, potentially requiring judicial settlement under Rule 73 or other rules.

Notarization of the Deed of Extrajudicial Settlement

Notarization elevates the DES to the status of a public document, providing prima facie evidence of its authenticity and due execution under Article 1358 of the Civil Code and the 2004 Rules on Notarial Practice (A.M. No. 02-8-13-SC). The notary public certifies that the signatories appeared before them, acknowledged the instrument, and signed it voluntarily.

In standard cases, all heirs sign the DES before a single notary. However, practical realities—such as heirs residing in different provinces, cities, or even abroad—often necessitate notarization by multiple notaries. This is permissible under Philippine law, as the DES can be executed in counterparts. Each heir signs a separate copy or the same document at different times and places, with each signature notarized individually. The counterparts are then collated to form a single instrument.

Key rules governing multiple notarizations include:

Jurisdictional Limits: Notaries public in the Philippines are commissioned for specific areas (e.g., a city or province). A notary cannot perform acts outside their commission under Section 11 of the 2004 Rules on Notarial Practice. Thus, heirs in different jurisdictions must use local notaries.
Consular Notarization for Overseas Heirs: If an heir is abroad, the DES may be notarized by a Philippine consular officer under the Vienna Convention on Consular Relations and Department of Foreign Affairs guidelines. Such consular acknowledgments are treated as equivalent to domestic notarizations.
Authentication and Apostille: For foreign-notarized documents (if not consular), they must be authenticated or apostilled under the Apostille Convention (if applicable) before use in the Philippines, as per Supreme Court rulings like in Heirs of Lopez v. De Castro (G.R. No. 211555, 2017).
Unity of the Instrument: Despite multiple notarizations, the DES is considered one cohesive document. The Supreme Court in Santos v. Lumbao (G.R. No. 169129, 2007) affirmed that counterparts executed separately but intended as a single agreement are valid, provided they are identical in content and purpose.

Multiple notarizations do not inherently alter the substantive validity of the DES but require careful coordination to avoid discrepancies in wording or attachments.

Publication Requirements: General Overview

Publication is a mandatory safeguard in extrajudicial settlements to notify potential creditors, unknown heirs, or other interested parties. Section 1, Rule 74 explicitly requires:

"The fact of the extrajudicial settlement or administration shall be published in a newspaper of general circulation in the manner provided in the next succeeding section..."

This refers to Section 2, which details the procedure for summary settlement but is applied analogously. In practice, the entire DES or a notice thereof must be published once a week for three consecutive weeks in a newspaper of general circulation in the province where the decedent last resided or where the estate is located (if real property is involved).

Administrative guidelines from the Land Registration Authority (LRA) and Bureau of Internal Revenue (BIR) further specify:

Content of Publication: The published notice typically includes the DES in full, or at minimum, the names of the decedent and heirs, a description of the properties, and the division agreed upon. It must invite claims from creditors within two years from the decedent's death, as per Section 4, Rule 74.
Newspaper Selection: The newspaper must be accredited by the LRA or RD and have general circulation, meaning it is widely distributed and not limited to a niche audience. Examples include national dailies like the Philippine Star or Manila Bulletin, or provincial papers.
Proof of Publication: Affidavits from the publisher, along with clippings, must be submitted to the RD as a prerequisite for registration. Without this, the DES cannot be annotated on titles or registered.
Timing: Publication must occur before or simultaneously with filing the DES and bond with the RD. Delays can lead to rejection of registration.
Cost and Responsibility: Heirs bear the publication costs, which vary by newspaper and length of the document (typically PHP 5,000–20,000). The executing heirs or their counsel handle compliance.

Non-compliance with publication renders the settlement non-binding on non-participating parties or those without notice, as stated in Rule 74. It may also expose heirs to liability for fraud or concealment under Articles 1170–1171 of the Civil Code.

Specific Considerations for Publication When Notarized by Multiple Notaries

When the DES is notarized by multiple notaries, the publication requirements remain fundamentally unchanged, as the multiplicity of notarizations affects form rather than substance. However, certain nuances arise to ensure the integrity and unity of the document:

Collating Counterparts for Publication: All notarized counterparts must be assembled into a single, coherent DES before publication. Publishing incomplete or disparate versions could invalidate the notice. In Heirs of Sps. Flores v. Heirs of Sps. De Leon (G.R. No. 196454, 2015), the Court emphasized that fragmented executions must culminate in a unified instrument for legal effect.
Inclusion of All Notarial Acknowledgments: The published DES must reproduce all notarial certificates, including details of each notary's commission, seal, and acknowledgment. This transparency ensures traceability and prevents challenges based on defective notarization.
Venue for Publication: The publication venue is determined by the decedent's last residence or property location, not the notaries' jurisdictions. For instance, if heirs notarize in Manila, Cebu, and Davao, but the decedent resided in Quezon Province, publication must be in a Quezon-circulated newspaper.
Potential Delays and Coordination: Multiple notarizations can delay collation, affecting the publication timeline. Heirs must ensure all signatures are obtained promptly to comply with the two-year period for creditor claims under Section 4, Rule 74.
Registration Challenges: The RD may scrutinize multi-notarized DES more closely for consistency. LRA Circular No. 13-2010 requires that all counterparts be presented, with affidavits attesting to their identity if needed. Publication proof must reference the complete document.
Tax Implications: For BIR clearance (e.g., Certificate Authorizing Registration or CAR), the multi-notarized DES must be submitted with publication proof. Revenue Regulations No. 12-2018 mandate this for estate tax purposes, and discrepancies from multiple notarizations could trigger audits.
Jurisprudential Insights: Cases like Pajomayo v. Manipon (G.R. No. 154852, 2005) illustrate that publication protects third parties, and multiple notarizations do not exempt compliance. If a creditor challenges the settlement due to inadequate notice, the Court may set it aside, regardless of notarization method.

In essence, multiple notarizations introduce logistical complexities but do not modify the core publication mandate. Heirs are advised to use a master document template to maintain uniformity.

Consequences of Non-Compliance and Remedies

Failure to publish properly, even in multi-notarized scenarios, has severe repercussions:

Non-Binding Effect: Per Rule 74, the settlement does not bind non-participants or uninformed parties, potentially leading to partition actions or claims.
Liability for Damages: Heirs may face civil suits for prejudice to creditors (Article 1314, Civil Code) or criminal charges for estafa if concealment is proven.
Registration Denial: The RD will refuse annotation on titles without publication proof, stalling property transfers.
Tax Penalties: BIR may impose surcharges for unregistered settlements.

Remedies include republication, judicial ratification via a petition for approval under Rule 74, Section 2, or full intestate proceedings. In multi-notary cases, affidavits of ratification can cure defects.

Related Legal Provisions and Best Practices

Beyond Rule 74, relevant laws include:

Republic Act No. 9048 (for name corrections in settlements).
Presidential Decree No. 1529 (Property Registration Decree) for RD procedures.
Family Code provisions on property regimes affecting estate division.

Best practices for multi-notarized DES:

Engage a lawyer to draft and oversee collation.
Use digital tools for coordination but ensure physical originals for notarization.
Verify notary commissions via the Integrated Bar of the Philippines.
Retain all proofs for at least two years post-settlement.

In conclusion, while multiple notarizations accommodate modern realities, they underscore the need for meticulous adherence to publication requirements to uphold the extrajudicial settlement's validity and protect all stakeholders in the Philippine legal system.