Here’s a practical, everything-you-need-in-one-place legal guide to the Required Documents for Estate Tax Computation in the Philippines. I’ve organized it so you can use it as a working checklist when preparing the return and computing the tax. (Plain-English notes are included so you know why each item matters.)

Scope note: This focuses on the documentary proof the Bureau of Internal Revenue (BIR) typically asks for when you compute and file the estate tax return. It reflects post-TRAIN law practice (flat 6% estate tax, standard and family-home deductions, etc.). Procedures and local office preferences can vary; bring originals and certified true copies as applicable.

1) First things first: identity, authority, and core forms

These establish who may compute and file for the estate, and what filing you’re making.

A. Proof of death and identity

PSA/Local Civil Registrar Death Certificate of the decedent.
Government IDs of the executor/administrator and/or heirs (with copies).

B. Authority to act for the estate

If testate/intestate proceedings are pending: Letters Testamentary or Letters of Administration (and the Court Order appointing you).
If no court proceedings and settlement is extrajudicial:
- Notarized Deed of Extrajudicial Settlement (EJS) (if multiple heirs), or
- Notarized Affidavit of Self-Adjudication (if sole heir).
- Proof of publication of the EJS/affidavit (newspaper clippings + publisher’s affidavit) under Rule 74.
Special Power of Attorney (SPA) if a representative is filing on behalf of the heirs/executor.

C. Tax registration and return

TIN of the Estate (secure via BIR Form 1904; the estate is a separate taxpayer).
TIN of the decedent (if any) and of all heirs.
BIR Form 1801 (Estate Tax Return) accomplished and signed.
Payment proof (electronic or manual): validated return, payment slips/confirmations.

D. Asset & liability inventory (backbone of the computation)

Notarized Schedule of Assets, Liabilities, and Net Estate, as of date of death (include description, location, ownership—exclusive vs. conjugal/community, and fair market values).
Working computation pack (valuation schedules per asset class, deduction support, currency conversion sheets for foreign assets, etc.). Tip: Keep this neat; examiners often rely on your schedules when checking numbers.

2) Documents that prove the gross estate (by asset class)

All assets are valued at date of death. Attach copies you’ll compute from; bring originals/CTCs for verification.

A) Real property (land/house/condo)

Certified True Copy of Title (TCT/CCT) from the Registry of Deeds.
Latest Tax Declaration (land and improvement) from the Assessor.
Latest Real Property Tax receipts (to show status, not a deduction).
Zonal Value printout or evidence of BIR zonal valuation (if available).
For condos, also the master deed/condo cert pages showing area and unit ID.
If co-owned or conjugal/community: documents showing the property regime (see Section 4).

Valuation note: Use the higher of (i) Assessor’s FMV or (ii) BIR zonal value (for land/condo). Buildings generally use Assessor’s FMV unless specific guidance says otherwise.

B) Bank deposits, time deposits, e-money, mutual funds, UITFs

Bank/Trust Certificate stating balance as of date of death, account number, and accrued interest (if any).
Passbook/statement copies for context.
For UITFs/mutual funds, NAVPU and units held at date of death (bank/trust certification).
E-wallet balances (GCash/PayMaya, etc.)—provider certification or account screenshots + sworn statement.

Note: Interest earned after death is income of the estate (not part of the taxable estate principal).

C) Shares of stock and securities

Stock certificates (for certificate form) and/or Broker/Depository statement (for scripless).
Corporate Secretary’s Certificate confirming shares outstanding and the decedent’s holdings.
Valuation evidence at date of death:
- Listed shares: exchange market data on the death date (or nearest trading day).
- Unlisted common: book value per latest audited FS nearest the death date (exclude intangible assets per rules).
- Unlisted preferred: usually par value (unless terms show otherwise).
Bond holdings: face value, coupon, price quotes at date of death.

D) Business interests (sole proprietorship/partnership/closely-held corp)

DTI/SEC registration documents.
Latest Audited/Management Financial Statements (nearest to death date).
Trial balance and asset register (book values and fair values with appraisals if used).
Partnership agreement / By-laws (to establish ownership and transfer restrictions).

E) Vehicles, vessels, aircraft

LTO CR & OR (or MARINA/CAAP for vessels/aircraft).
Appraisal (if used) or standard valuation references.
Purchase documents (optional—helps on ownership).

F) Jewelry, art, collectibles, luxury goods

Appraisal reports by qualified appraisers (date of death or nearest).
Receipts/certificates of authenticity (if available).

G) Receivables/loans due to the decedent

Promissory notes / contracts.
Schedule of receivables, with borrower names, dates, and outstanding balances.

H) Life insurance proceeds

Insurance policy or insurer’s certification showing:
- Policy number, face amount,
- Whether the beneficiary designation was irrevocable,
- Who the beneficiary is.
Important for computation:
- Irrevocably designated beneficiary → proceeds excluded from gross estate.
- Revocable designation or estate as beneficiary → generally included.

I) Retirement/benefits and government claims

SSS/GSIS/Pag-IBIG letters or certifications on death/benefit payouts and their nature (some are excluded from the estate; some are income to the estate—classify correctly).

J) Foreign assets

Title/certificates/bank statements abroad (same as above, but foreign).
Appraisals where applicable.
Certified translation (if not in English/Filipino).
Authentication/consularization as needed.
FX conversion sheet using date-of-death rates.

K) Digital assets (crypto, domains, online businesses)

Wallet addresses and holdings snapshot at date of death.
Exchange/broker statements showing balances and prices at date of death.
Proof of ownership/control (seed not required—avoid security risks; a sworn inventory works).

3) Documents that prove allowable deductions (and key exclusions)

Big picture: Under TRAIN, the estate tax is 6% of net estate. The standard deduction and family-home deduction are central. Medical and funeral deductions that existed under older rules are no longer separately deductible (they’re effectively absorbed by the standard deduction).

A) Standard deduction (no-questions-asked allowance)

Amount: fixed (no receipts required).
Document: Claim it in your computation and show it in the schedules. Keep your asset & liability inventory clean—no supporting receipts are needed for this specific deduction.

B) Family home (up to the statutory cap)

Certified True Copy of Title and Tax Declaration describing the property as residential.
Barangay Certification or sworn statements evidencing that the property was the decedent’s family home at death (occupied by the family).
Occupancy proof (IDs, bills, if asked).
Valuation at date of death (see real property rules). Note: Deduction is capped; any excess FMV over the cap forms part of the taxable estate.

C) Claims against the estate (valid debts of the decedent)

To deduct a liability, you generally need:

Notarized loan documents/promissory notes (executed before death).
Creditor’s notarized certification of outstanding balance as of date of death.
Proof of loan proceeds use/disbursement (bank credit memo, checks).
Creditor identification (name, TIN/address); if related-party or contracted near death, expect closer scrutiny.
Mortgage documents (for secured debts) and Statement of Account.

D) Unpaid mortgages (if property included in gross estate at full value)

Real estate mortgage contract and promissory notes.
Bank certification of the unpaid balance at date of death. Note: If you deducted the mortgage here, include the property at full value in the gross estate; don’t double-net it.

E) Property previously taxed (vanishing deduction)

When the decedent acquired property by inheritance/donation within 5 years before death:

Prior Estate/Donor’s Tax Return (copy) and official receipt of payment.
Documents evidencing the earlier transfer (title history, EJS, deed of donation).
Computation schedule showing the time interval and deductible percentage.

F) Transfers for public use (bequests to government for public purposes)

Will or EJS clause showing the transfer to a government (or political subdivision/agency) for exclusively public use, and
Acceptance/acknowledgment by the government entity.

G) Losses (if allowable and uncompensated by insurance)

Police reports/insurance adjuster reports and proof of occurrence during the settlement period,
Proof of no insurance compensation,
Computation tying to asset inventory. Note: This is a technical area; only claim if your facts clearly fit the rule.

H) Surviving spouse’s net share (major exclusion, not a deduction)

For conjugal/community property regimes, exclude the surviving spouse’s share:

Marriage Certificate.
Marriage settlement/prenuptial agreement (if any) to establish the property regime:
- Marriages under the Family Code default to Absolute Community unless agreed otherwise;
- Older marriages may be Conjugal Partnership of Gains.
Property classification schedule (which assets are exclusive vs. conjugal/community) with basis (e.g., title annotations, acquisition dates).
Computation separating the surviving spouse’s share before applying deductions.

4) Valuation documents (how you support the numbers)

Date-of-death valuation sheets for each asset: clearly show which rule you used (zonal vs. Assessor FMV for land, market/book value rules for shares, appraisals for personalty).
Appraisal reports (signed, dated, with basis) for jewelry, art, specialized equipment, or where no ready market price exists.
Exchange rate worksheet for foreign assets (date-of-death rates).
Reconciliation page from your asset listing to the amounts on the return’s schedules.

5) Special fact patterns and their document twists

A) With a Will (testate)

Will (and translation if needed),
Probate filings and court orders (admission to probate/letters testamentary).

B) Minor or incapacitated heirs

Birth certificates; guardianship papers or SPA as applicable.

C) Disclaimers/waivers and reallocations

Pure and simple disclaimer by an heir (not in favor of a specific person) → attach the notarized disclaimer.
Waiver in favor of a specific person → may be treated as a donation by the heir (donor’s tax angle); keep the deed and consider separate tax filings.

D) Non-resident decedent or non-resident heirs

Proof of non-residency (IDs, immigration records).
Consularized foreign documents, with certified translations.

E) Estates with ongoing businesses

Inventory counts as of date of death,
AR/AP aging,
Fixed asset register with book and fair values.

6) What you do not need (but people often bring)

Medical bills and funeral receipts: not separately deductible under current rules (the standard deduction replaces these old itemized deductions).
Utility bills after death: not part of the computation (those are estate administration expenses, generally not deductible as such for estate-tax purposes post-TRAIN).
Post-death income statements (useful for income tax of the estate, but not for estate tax computation of the net estate at death).

7) Step-by-step prep sequence (so your file passes review smoothly)

Register the Estate for a TIN (BIR Form 1904).
Build the Asset & Liability Inventory (date-of-death snapshot).
Gather title/ownership proofs and valuations (per Section 2).
Assemble deduction proofs and exclusion basis (per Section 3 & 4).
Prepare the gross-to-net computation:
- Separate exclusive vs. conjugal/community; compute the surviving spouse’s share exclusion;
- Apply allowable deductions (standard, family home, claims, etc.).
Complete BIR Form 1801 and attach schedules.
File and pay within the statutory deadline (extensions may be available for meritorious cases).
After payment, pursue CAR (Certificate Authorizing Registration) issuance if you plan to transfer titles/shares/vehicles; keep:
- Paid return,
- CAR application packet,
- Asset-specific attachments (e.g., separate CARs for real property vs. shares).

8) Frequently missed proofs (and easy fixes)

Family-home proof: secure a Barangay certification of actual residence at death.
Bank balances at death: ask the bank for a formal certificate (screenshots are weak).
Unlisted shares: request the AFS nearest to date of death and a sec-cert on shares outstanding.
Loans as deduction: provide both the loan contract and the creditor’s outstanding-balance certificate; if proceeds were received near death, attach proof of use.
Property regime: attach marriage certificate plus prenup if any; annotate your schedule which assets are exclusive vs. conjugal/community.

9) Packing list (print-ready checklist)

Identity & Authority

Death Certificate
IDs of executor/heirs
Letters Testamentary/Administration or EJS/Self-Adjudication + publication proof
SPA for representative (if any)

Tax Registration & Core

TIN of Estate (BIR 1904)
BIR 1801 accomplished & signed
Proof of payment
Notarized Asset/Liability Inventory & computations

Assets

Real property: CTC of title, Tax Dec, RPT receipts, valuation basis
Banks/UITFs/e-money: balance certificates at date of death
Securities: stock certs/CSecCert, market/book value proofs
Business: AFS, ledgers, inventories
Vehicles: LTO CR/OR
Jewelry/art: appraisals
Receivables: notes/contracts
Life insurance: insurer certificate (revocable/irrevocable status)
Foreign assets: consularized docs + translation + FX sheet
Digital assets: wallet/exchange statements (date-of-death)

Deductions & Exclusions

Standard deduction (no receipts; reflect in schedules)
Family home: title, Tax Dec, barangay cert
Claims/mortgages: notes, creditor’s outstanding-balance cert, proof of proceeds/use
Property previously taxed: prior return + OR, title trail
Transfers for public use: will/EJS clause + government acceptance
Marriage certificate, prenup (for surviving spouse’s share exclusion)

10) Practical drafting tips

Date-of-death is king. Every value in your computation should trace back to that date (or the nearest valuation point permitted).
Label everything. On each document copy, annotate the asset code you used in your schedules (e.g., “A-3: Lot in QC”).
Use sworn statements wisely. When third-party documents are hard to obtain (e.g., small e-wallets), attach a notarized declaration and support with what you can get (screens, emails).
Don’t double-net. Include encumbered assets at full value and claim the mortgage under deductions—or present the alternative clearly if the rule requires.
Keep a clean audit trail. A one-page index of exhibits speeds up review (and CAR issuance later).

If you’d like, I can turn this into a fill-in-the-blanks estate asset & deduction workbook (with example schedules and formulas) tailored to your facts—just share the asset list (no confidential numbers needed).