Publication Requirements for Extrajudicial Settlement of Estate in the Philippines

(Everything you need to know, updated to July 2025)

1. Legal Framework and Policy Rationale

Source of law	Key provision on publication
Rule 74, § 1–4, Rules of Court	Allows heirs to “divide the estate among themselves, by means of a public instrument… provided that the fact of the extrajudicial settlement or adjudication shall be published in a newspaper of general circulation once a week for three (3) consecutive weeks.”
Article 1051, Civil Code	Re‑echoes the requirement and gives creditors two (2) years to assert claims against the estate or the distributees.
Property Registration Decree (PD 1529) § 113	Requires the Register of Deeds (RD) to annotate the settlement on the titles but only after proof of publication and payment of taxes/fees.
Revenue Regulations No. 12‑2018 (as amended by RR 17‑2021)	Conditions the issuance of a Certificate Authorizing Registration (CAR) upon filing of the notarized deed with newspaper clippings and affidavit of publication attached.

Why publish?

Notice to creditors & unknown heirs – publication substitutes personal notice and triggers the two‑year window for claims.
Transparency – title examiners, buyers, and lenders rely on the published notice.
Personal liability shield – compliance limits the distributees’ liability to the value received if later claims arise.

2. When Extrajudicial Settlement Is Allowed

Intestate succession (no valid will).
No outstanding debts, or all debts have been paid (best practice: attach proof or list of settled debts).
All heirs are of legal age; minors must be represented by a legal guardian or a parent with court authority.
Heirs execute a notarized public instrument (Deed of Extrajudicial Settlement or Affidavit of Self‑Adjudication for a sole heir).
Publication for three consecutive weeks in a newspaper of general circulation (NGC).

Tip: A will cannot be settled extrajudicially, even if all heirs agree; it must undergo probate.

3. Step‑by‑Step Publication Process

Step	Responsible party	Practical notes & pitfalls
Choose the newspaper	Any NGC within the province or highly‑urbanized city where the estate’s real property is located.	Verify its Certificate of Accreditation from the RTC’s Office of the Clerk of Court. Some RDs keep an updated list.
Submit the deed & request notice layout	Heirs or counsel	The Notice of Extrajudicial Settlement (NES) must contain: decedent’s name, date & place of death, statement of no debts, description of properties, title numbers, and a call for creditors to file claims.
Publication	Newspaper publisher	Must be once a week for three (3) consecutive weeks; shorter or non‑consecutive runs are fatal.
Secure proofs	Publisher	You need:

Three full‑page newspaper issues (or certified tear sheets);
Publisher’s Affidavit of Publication (notarized). | | File with the Register of Deeds | Heirs | RD will: ▪ Examine completeness; ▪ Annotate on titles; ▪ Collect registration fees. | | File with the BIR | Heirs | Attach the same proofs to obtain the CAR. The CAR reference number must appear in the RD annotation. | | Optional posting | Some LGUs require posting at the barangay hall or municipal building, but this is administrative, not statutory. |

4. Special Variants

Affidavit of Self‑Adjudication (ASA)
- Sole heir executes and publishes an ASA.
- Rules, timeline, and liabilities are identical to those of a multi‑heir settlement.
- Common risk: later‑surfacing heirs can assail the transfer within two years or longer if fraud is proven.
Partial Settlements
- Heirs may publish successive deeds as additional assets are discovered. Each deed needs its own 3‑week publication and CAR.
Settlement of Small Estates (≤ ₱10 million under RA 11231)
- Publication is still mandatory; RA 11231 merely relaxed the bond requirement and allowed electronic certificates of title annotation.

5. Consequences of Non‑Publication

Effect	Scope
Does NOT automatically void the deed between the parties.	The settlement is valid inter partes (among the signatories).
As to third persons	The transfer is voidable; properties remain subject to claims of creditors or omitted heirs.
Personal liability	Signatories are solidarily liable up to the value they received (Rule 74 § 4).
BIR & RD refusal	CAR and title transfer will be denied without proof of publication.
Prescription	The two‑year prescriptive period for claims never runs, because the notice to creditors never commenced.

Key Supreme Court rulings:

Heirs of Malate v. Gamboa, G.R. 199154 (22 Jan 2014) – Non‑publication keeps the estate open; later heirs can annul the settlement despite RD registration.
Nepomuceno v. CA, G.R. 102983 (22 Jul 1993) – Even after two years, defrauded heirs may sue to recover their share if bad faith is shown.
Duran v. IAC, G.R. 61910 (16 Aug 1983) – Creditor need not sue within two years if publication was absent; action is limited only by ordinary prescription.

6. Practical Compliance Checklist

Verify intestacy and heirs’ identities (secure PSA death and birth certificates).
Clear all debts or secure creditors’ waivers.
Draft and notarize the Deed/ASA.
Select an accredited NGC; pay publication fee (₱6 000–₱15 000 typical in Metro Manila for three insertions).
Keep all three issues and the Affidavit of Publication.
File estate tax return within one (1) year from death (RR 12‑2018), pay estate tax or avail of amnesty (until June 14 2025 under RA 11956).
Secure CAR and pay transfer & documentary stamp taxes.
Register deed with RD (and LRA if titled land) and update tax declarations with the LGU.
Retain records for at least ten (10) years for possible audit.

7. Frequently Asked Questions

Question	Short answer
Can we publish online only?	No. The Rules require a newspaper, not a website. Some e‑papers that also print hard copies are acceptable.
Can we consolidate several estates in one notice?	Yes, if estates involve the same set of heirs; otherwise publish separately to avoid confusion.
Can publication be waived if creditors issue quitclaims?	Still mandatory; creditors’ waivers do not substitute the public notice requirement.
Is posting on the RD bulletin board enough?	No. Bulletin‑board posting is not a statutory substitute for newspaper publication.
What if our chosen newspaper ceases circulation midway?	Restart the 3‑week run in another accredited newspaper; partial runs do not count.

8. Key Takeaways

Publication is the linchpin of an extrajudicial settlement; without it, the transfer remains vulnerable.
Three consecutive weekly insertions in an accredited newspaper are non‑negotiable.
Proof of publication is indispensable for both RD registration and BIR clearance.
Non‑compliance invites suits from creditors and overlooked heirs, potentially years later.
Meticulous documentation and timely tax compliance save heirs from costly future litigation.

This article summarizes prevailing Philippine rules as of July 26 2025. It is for general guidance only and is not a substitute for personalized legal advice. Always consult Philippine counsel or the appropriate government office for official requirements in your jurisdiction.