This article explains, in Philippine context, what you need and what to do to claim your share in land left by a deceased owner—whether there was a will or not. It follows the Civil Code, the Family Code, Rule 74 of the Rules of Court, and core Bureau of Internal Revenue (BIR) and Registry of Deeds practices, presented in plain language.

1) First principles: what happens to land when a person dies?

Succession opens at death. Ownership of the decedent’s properties (the “estate”) transfers by succession—either testate (with a will) or intestate (without a will).
Two steps, always:
- Determine who the heirs are and what each one’s share is (substantive rights).
- Transfer or register the land into the heirs’ names after paying estate taxes and clearing documentary requirements (procedural steps).
Property regime matters. If the decedent was married under absolute community (default for marriages on/after 3 Aug 1988 unless there’s a marriage settlement) or conjugal partnership (for many earlier marriages), determine first the surviving spouse’s share in the community/conjugal property; only the decedent’s half (or exclusive properties) forms part of the estate.

2) Who are the heirs and how much is each one’s share?

A. Compulsory heirs (they cannot be deprived of their legitime)

Legitimate children and descendants (apportion equally).
If there are no legitimate descendants: legitimate parents/ascendants.
Surviving spouse (share depends on who else inherits).
Illegitimate children (entitled to a legitime; rules on exact fraction are technical and depend on who else inherits).

The legitime is a reserved minimum share of the estate set by law. The freely disposable portion (if any) is what a will may allocate beyond legitimes.

B. When there is a will (testate succession)

The will must be probated (judicially recognized) before it can be used to transfer title, even if uncontested.
The will cannot impair legitimes of compulsory heirs. Any excess dispositions are reduced to respect legitimes.

C. When there is no will (intestate succession)

The Civil Code sets a priority order: descendants and spouse; in default, ascendants and spouse; then collaterals, etc.
Representation allows grandchildren to take the place of a predeceased child in certain lines. (Technical limits apply.)

Practical tip: If heirs are unsure of exact mathematical fractions, get a lawyer or notary to prepare a Distribution Schedule consistent with the Code. This prevents Registry/BIR issues later.

3) Core documentary requirements (checklist)

You typically need the following to process an inherited land share. Requirements vary slightly by BIR office, Registry of Deeds (RD), and LGU; expect reasonable supplements.

Identity & death

PSA Death Certificate of the decedent.
Government IDs/TINs of all heirs; TIN of the Estate (obtain from BIR).

Proof of relationships

PSA Birth Certificates of children/heirs.
PSA Marriage Certificate (spouses), CENOMAR when relevant.
If an heir is represented (minor, abroad, incapacitated): SPA/consularized or apostilled; Guardianship or Special Power if needed.

Property papers

Owner’s duplicate TCT/OCT (Transfer/Original Certificate of Title).
Latest Tax Declaration (land and improvements).
Real Property Tax (RPT) clearance / receipts (arrears settled).
Sketch/vicinity map (some LGUs still request).

Heirship and distribution

Deed of Extrajudicial Settlement (EJS) with Waiver/Partition or Affidavit of Self-Adjudication (sole heir), or court Probate/Letters of Administration and Project of Partition in judicial settlements.
If EJS is used: Newspaper publication once a week for 3 consecutive weeks, with Publisher’s Affidavit and clippings.

Taxes and BIR

Estate Tax Return (BIR Form 1801) signed by the executor/administrator or any heir.
Computation and payment of 6% estate tax on the net estate (after allowable deductions).
Certificate Authorizing Registration (CAR) from BIR covering the specific property(ies).
Supporting documents for valuation and deductions (see next section).

Registration & local transfer

CAR (green copy for RD, red for LGU).
EJS / court orders (original + copies).
Owner’s duplicate title, RD fees, ITR forms/receipts as applicable.
Local Transfer Tax payment (rate set by LGU; commonly up to 0.5% in provinces and 0.75% in Metro Manila).
Documentary requirements prescribed by the RD and Assessor (to issue new tax declarations in heirs’ names).

4) Taxes on inheritance: what to know

A. Estate tax basics

Rate: A flat 6% of the net estate (gross estate minus allowable deductions).
When due: Within one (1) year from death (extensions may be available for meritorious cases).
Valuation date: Use the value at the time of death—for real property, typically the higher of BIR zonal value or the assessor’s fair market value per the latest tax declaration.
TIN of the Estate: Secure a TIN for the estate to file returns and pay taxes.

B. Common deductions (illustrative, not exhaustive)

Standard deduction (substantial fixed amount under current law).
Family home deduction (capped value).
Claims against the estate (valid debts), unpaid mortgages.
Certain losses, transfers for public use, and vanishing deductions (for property received by the decedent within a certain period and subjected to prior transfer taxes).
Medical expenses and funeral expenses—subject to the rules in force at death.

Keep official receipts, contracts, statements of account, and proof of payment for deductions. Deductions are strictly documentary.

C. Other taxes/fees

Local transfer tax (LGU).
Registration fees at RD.
RPT arrears must be settled; current-year RPT responsibility follows new registered owners.

5) Choosing the proper settlement path

Option 1: Extrajudicial Settlement (EJS) under Rule 74

Use this when all of the following are true:

No will (or the will is not being used),
No outstanding debts of the decedent or they have been fully paid,
All heirs are of legal age (minors must be represented by a judicially appointed guardian), and
Heirs agree on the distribution.

Key features & requirements

Prepare a notarized Deed of EJS (or Self-Adjudication for a sole heir).
Publish once a week for 3 consecutive weeks in a newspaper of general circulation.
Creditors and other persons aggrieved by the EJS have 2 years from publication to sue the heirs for their claims.
Proceed to BIR for estate tax/CAR; then to RD for issuance of new titles in the heirs’ names and the Assessor for new tax declarations.

Option 2: Judicial settlement (probate/Intestate proceedings)

Use this when any of the following applies:

There is a will (probate is mandatory).
There are disputes among heirs, unknown heirs, contested filiation, or unpaid/complex debts.
There are minors or persons under disability without a guardian.
Title is defective or land is untitled/disputed, requiring court relief.

Key features

File with the Regional Trial Court (RTC) where the decedent resided or where property is located per procedural rules.
Court issues Letters Testamentary/Administration, approves Project of Partition, and authorizes asset dispositions.
Estate tax is still due; CAR and registration follow court orders.

6) Step-by-step roadmap (from death to title)

Secure documents: Death certificate; family civil registry docs; title, tax declaration, RPT records.
Inventory the estate: Identify which assets are exclusive vs community/conjugal; compute the decedent’s half where applicable.
Identify heirs and shares: Apply Civil Code rules and compute the distribution schedule.
Choose settlement route: EJS (if allowed) or file in court (probate/intestate).
Get a TIN for the Estate and prepare BIR Form 1801 with valuation and deductions; pay estate tax.
Obtain the BIR CAR for each real property.
Pay local transfer tax at the Treasurer’s Office.
Register with the Registry of Deeds: Submit CAR, EJS/court orders, owner’s duplicate title, IDs, and pay fees; get new TCTs issued to heirs (or to buyers if the estate sold the property).
Update Assessor’s records for new tax declarations.
Keep the file: CAR copies, ORs, publication proof, and all originals.

7) Special and frequently-encountered situations

Sole heir: You may execute an Affidavit of Self-Adjudication (still publish 3 weeks). Estate tax and CAR still apply before RD transfer.
Foreign heirs / dual citizens: The Constitution allows acquisition of land by hereditary succession. Foreign heirs may inherit. If later selling to non-qualified buyers or corporations beyond foreign limits, observe constitutional and statutory caps. Documents executed abroad must be apostilled/consularized.
Minors as heirs: They cannot sign the EJS; a court-appointed guardian must sign. Court approval is generally needed to sell or compromise a minor’s share.
Missing owner’s duplicate title: File for reissuance (RD petition for issuance of new owner’s duplicate) or judicial reconstitution (if lost/destroyed public records).
Untitled property (tax-dec only): Heirs succeed to the decedent’s rights/possession; however, registration/titling is a separate proceeding (e.g., judicial titling or confirmation of imperfect title).
Estate has debts: Either pay them first, reflect payment in EJS, or go to court for proper settlement.
Co-heir refuses to sign: Resort to judicial partition or full intestate/estate proceedings.
Agrarian/tenure restrictions, ancestral domains, homestead patents: Check special laws (e.g., CA, IPRA, CARP). Some lands have alienation limits or require agency clearances.
Adverse possession/prescription:
- A co-owner’s possession is not adverse to other co-owners unless there is clear repudiation (notorious, communicated).
- Actions to compel partition among co-heirs generally do not prescribe while co-ownership subsists.
- Actions like reconveyance due to fraud have specific time limits, often counted from discovery or title issuance; legal advice is prudent.

8) How legitimes commonly play out (illustrative—not exhaustive)

With legitimate children + spouse: Estate (after deducting spouse’s conjugal/community share) is split so that each legitimate child gets an equal legitime; the spouse’s legitime is typically equal to one legitimate child’s legitime. The remaining disposable portion, if any, follows will/intestacy.
No legitimate children; with ascendants + spouse: Ascendants and spouse divide per Civil Code fractions.
With illegitimate children + spouse; no legitimate children: Illegitimate children and spouse share per statutory fractions.
Only the spouse: The spouse inherits subject to Code rules; if there are collateral relatives, fractions vary.

Because computations hinge on family configuration and property regime, a precise distribution table prepared by counsel is best practice and often requested by BIR/RD.

9) Valuation, deductions, and evidence that commonly make or break a file

Valuation date is the date of death. Secure the zonal valuation printout and assessor’s FMV as of that date.
Deductions are document-driven. Keep contracts, bank statements, loan documents, hospital bills, receipts, official receipts of RPT and estate tax payments, and proofs of settlement of debts.
Publication proof (EJS) must include publisher’s affidavit + clippings for 3 consecutive weeks.
Creditor window: Even after EJS and transfer, creditors can sue within 2 years from publication to enforce claims against the heirs (who are subsidiarily liable up to what they received). Keep funds or bonding options in mind.

10) Filing timeline & penalties (practical view)

Within 1 year from death: File BIR Form 1801 and pay estate tax (seek extension if truly necessary; interest/surcharge apply if late).
EJS publication: Start promptly after notarization; you’ll need the proof for RD.
Registration sequencing: BIR CAR → LGU transfer tax → RD title transfer → Assessor.
Late filings: Expect surcharge, interest, and compromise penalties under the Tax Code and internal BIR issuances.

11) After transfer: managing co-ownership or partition

If several heirs hold the new title as co-owners, they may:
- Keep undivided shares (co-ownership).
- Execute a Partition Deed to segregate lots/units and secure individual titles.
- Sell their undivided shares (subject to co-owners’ rights of redemption/preference in some contexts).
Improvements (houses, structures) should be separately declared and properly titled/condoned in the Assessor’s office.

12) Quick reference: do-I-qualify for EJS?

You can use EJS if:

☐ No will or you are not using the will
☐ No unpaid debts or all creditors are paid/waived
☐ All heirs are of legal age (or minors have court-appointed guardian)
☐ Heirs agree on shares and distribution
☐ You will publish for 3 consecutive weeks and keep proof
☐ You will file and pay estate tax and obtain a CAR before RD transfer

If any box is unchecked, prepare for court settlement.

13) Frequently asked questions

Q: Can we sell the land before paying estate tax? A: You can agree among heirs to sell, but registration to the buyer will not proceed without the CAR. The buyer’s due diligence will insist on estate tax compliance.

Q: There’s only a tax declaration (no title). Can we inherit it? A: You succeed to the possession and rights, but titled ownership requires a separate titling process. Process the estate first; then pursue titling.

Q: One heir is abroad and can’t sign. A: Have the heir execute an SPA (apostilled/consularized) authorizing a representative to sign the EJS and BIR papers.

Q: What if a hidden heir surfaces after transfer? A: Transfers done through EJS remain challengeable by omitted heirs and creditors within two years from publication (and by certain actions thereafter under substantive law). Settlement or corrective partition may be necessary.

Q: Can a foreigner-heir keep inherited land? A: Yes, by hereditary succession. Later transfers must still respect constitutional/corporate foreign-ownership limits.

14) Document models you’ll likely encounter

Deed of Extrajudicial Settlement with Waiver/Partition (notarized; with publication).
Affidavit of Self-Adjudication (sole heir; with publication).
Project of Partition and Court Decree (judicial).
SPA (apostilled/consularized, if executed abroad).
Publisher’s Affidavit + newspaper clippings (3 weeks).
Estate Tax Return (BIR 1801) with annexes and CAR.
RPT Clearance; LGU transfer tax receipt.
RD forms and Official Receipts for registration.

15) Practical assembly of your file (binder order)

Cover sheet and heirship chart (family tree).
Civil registry (death, marriage, births).
Property dossier (title, TDs, RPT, maps).
Heirship instruments (EJS/affidavits/court orders).
Publication proofs.
BIR: valuations, deductions, receipts, CAR.
LGU transfer tax.
RD receipts; new TCTs and new TDs.

16) Final reminders

Always establish property regime first (what portion is actually in the estate).
Do not skip estate tax and CAR—most downstream problems trace back here.
Keep originals and certified copies; agencies will retain sets.
When in doubt (minors, contested heirship, debts, defective titles), go judicial rather than forcing an EJS.
Laws and revenue regulations evolve; for time-sensitive reliefs, verify current BIR/LGU issuances before filing.

This article provides general legal information in the Philippine context. For precise computations and strategy for your family configuration, consult a Philippine lawyer or notary experienced in estates and land registration.