This practical explainer covers both the tax and land-registration sides of settling a Philippine estate and transferring title to heirs. It’s for informational purposes only and isn’t legal advice; for specific cases, consult a Philippine lawyer or licensed tax practitioner.

1) Know the Two Tracks: Settle the Estate → Transfer the Title

Transferring a land title after a parent’s death always has two major phases:

Estate Settlement (Who inherits, and in what shares?)
Title Transfer (Make the government records reflect the new ownership).

You can’t do #2 without completing #1 and securing BIR clearance (the eCAR).

2) Estate Settlement Options

A. Extrajudicial Settlement (EJS)

You may settle the estate out of court if all of the following are true:

The decedent left no will, or there is a will but it has already been probated and all heirs agree on distribution;
The estate has no outstanding debts, or the heirs settle the debts first or assume them;
All heirs are of legal age; minors must be represented by a judicially appointed guardian or a parent authorized by the court; and
The heirs agree on how to divide the estate.

Common documents for EJS

Deed of Extrajudicial Settlement (or Deed of Extrajudicial Settlement with Waiver of Rights if some heirs waive in favor of another); notarized.
Affidavit of Self-Adjudication (allowed only if there is one heir).
Publication: EJS (or self-adjudication) must be published in a newspaper of general circulation once a week for three consecutive weeks.
Creditor window: Properties adjudicated by EJS remain subject to claims of unpaid creditors and other heirs for two (2) years from the date of settlement.

Practical note: In real life, agencies check for the notarized deed and proof of publication. Keep the full newspaper issues and publisher’s affidavit.

B. Judicial Settlement (Probate / Intestate)

Required or advisable when:

There is a will (must be probated before it has legal effect in the Philippines);
There are disputes among heirs, minors whose interests are adverse, or significant debts needing court supervision; or
Special property issues (e.g., complex co-ownerships, foreign assets, contested titles).

The court will determine heirs, approve an inventory and pay debts, then order distribution.

3) Determine the Heirs and Shares

Under Philippine succession law (Civil Code and Family Code), certain people are compulsory heirs (they cannot be deprived of their legitime):

Descendants (legitimate and illegitimate children and their descendants)
Surviving spouse
Ascendants (legitimate parents/ascendants, but only if there are no descendants)
Illegitimate parents (if no descendants/legitimate ascendants)

A few pointers (very simplified):

If the decedent is married, first identify the property regime (e.g., absolute community, conjugal partnership, or separation of property). Only the decedent’s share of community/conjugal property forms part of the estate; the surviving spouse’s share is carved out first.
Legitimes must be respected. Even when heirs agree to “waive,” ensure the resulting scheme still honors compulsory shares (or do a post-transfer donation/sale with proper taxes).

Tip: When in doubt, have a lawyer compute distributive shares, especially where there are both legitimate and illegitimate children, prior marriages, or property acquired before marriage.

4) Tax Compliance With the BIR (Estate Tax Phase)

A. Timeline

Estate Tax Return (BIR Form 1801) must be filed within one (1) year from date of death.
The BIR may grant extensions for filing and payment on meritorious grounds; interest/penalties may apply if late. Installments are possible with conditions.

B. Rate and Deductions (high-level summary)

Estate tax rate: A single rate on the net estate (gross estate less allowable deductions).
Key deductions include a standard deduction, family home deduction (capped), certain funeral/medical items (as allowed), and claims against the estate (valid enforceable debts). Exact amounts and rules depend on current tax law at time of death.

Why it matters: The law at the date of death governs the computation (including rates and deductions). Always compute based on that date.

C. Documents commonly required by BIR

Death Certificate (PSA)
TIN of the Estate (apply for one) and TINs of heirs
Certified true copies of land titles (TCT/OCT/CCT)
Tax Declarations (land & improvements)
Latest Real Property Tax (RPT) clearance/receipts
EJS / Self-Adjudication (notarized) + proof of publication
Proof of debts and expenses claimed as deductions (contracts, statements, receipts)
Proof of relationship (PSA Birth/Marriage Certificates)
Photocopy IDs of heirs/representatives; SPA if using a representative
Inventory and valuation documents (e.g., zonal value or fair market value as of death) for real property; bank certifications for deposits; broker certifications for securities, etc.

D. BIR Output

After review, assessment, and payment: Electronic Certificate Authorizing Registration (eCAR) for each real property.
You’ll receive one eCAR per title (or per property cluster as the RDO implements).

5) Local and Registry Steps (Title Transfer Phase)

Once you have the eCAR, move through LGU and Registry of Deeds:

City/Municipal Treasurer (or Assessor, depending on LGU workflow)
- Pay transfer tax (for gratuitous transfers by succession, LGU imposes a transfer tax; rates and deadlines vary by LGU).
- Present eCAR, EJS/self-adjudication, tax declaration, RPT clearances, and IDs. Obtain Tax Clearance if required.
City/Municipal Assessor
- Update the Tax Declaration in the heirs’ names.
- Some LGUs require site inspection; bring approved plans if there are improvements.
Registry of Deeds (RD)
- Lodge for registration:
  - Owner’s duplicate title (original TCT/OCT/CCT)
  - eCAR
  - EJS / Affidavit of Self-Adjudication (with proof of publication)
  - Transfer tax receipt and RPT clearance
  - Valid IDs and SPA (if using a representative)
- Pay registration fees and entry fees.
- RD cancels the decedent’s title and issues a new TCT/OCT/CCT in the name(s) of the heir(s) per the settlement.
Claim the new title and keep the RD certified true copy for your records (you’ll need it for future transactions).

6) Special Situations & Practical Scenarios

A. Sole Heir

You may use an Affidavit of Self-Adjudication, notarized and published (3 consecutive weeks).
Complete BIR process, get eCAR, then proceed with LGU and RD.

B. With Minors as Heirs

Even in EJS, minors must be represented by a court-appointed guardian. A simple parental signature is often not enough if interests conflict. Many RDs/LGUs/BIR offices will insist on guardianship papers.

C. There Are Debts

Generally, settle or assume debts first. If using EJS, disclose and handle creditor claims appropriately; otherwise, consider judicial settlement so the court can supervise payment of debts.

D. Co-Owned or Conjugal Property

Determine first if the title is exclusive to the decedent or conjugal/community.
If conjugal/community, segregate the surviving spouse’s share before computing the gross estate.

E. Two Successive Deaths (Both Parents Passed)

You may need two estates (Estate of Parent A, then Estate of Parent B), each with its own estate tax return and eCARs—unless documents and timing allow a consolidated approach. Plan sequencing to minimize repetitive filings.

F. Property With a Mortgage or Lien

Coordinate with the mortgagee. The eCAR does not discharge liens; the annotation stays until the creditor issues a release for registration.

G. Foreign Elements

Foreign will affecting Philippine property must undergo probate in the Philippines (often via reprobate/recognition).
Death abroad: secure Report of Death and authenticated records.
Foreign documents typically need apostille (or consular authentication) and sworn translations if not in English/Filipino.

H. Missing Owner’s Duplicate Title

Petition for reissuance or reconstruction of title (administrative/judicial), then continue with the estate process.

7) Checklists

Document Checklist (typical for real property)

PSA Death Certificate
Valid IDs of heirs/representative; SPA if any
TIN of the Estate; TINs of heirs
EJS or Affidavit of Self-Adjudication (notarized) + 3-week publication proof
Title (owner’s duplicate) + CTC from RD
Tax Declarations (land & improvements)
RPT latest receipts / Tax Clearance
Valuation documents (zonal value certificate; assessor’s FMV)
Proof of debts/expenses claimed as deductions
PSA Birth/Marriage Certificates
Other asset papers (bank, shares) if included in estate return
BIR Form 1801 + eCAR (after processing)

Process Flow (at a glance)

Determine heirs & property regime → choose EJS or Court
Prepare/Notarize EJS or Self-Adjudication → Publish (3 weeks)
Get Estate TIN → File BIR 1801 with supporting docs → Pay estate tax
Claim eCAR(s)
Pay LGU transfer tax → Update Tax Declaration
Register at RD → Receive new title in heirs’ names

8) Fees & Taxes You’ll Encounter (overview)

Estate Tax (national; computed on net estate as of date of death)
Transfer Tax (local; rate and deadline set by the LGU)
Real Property Tax (RPT) arrears/penalties, if any
Registration Fees (Registry of Deeds schedule)
Notarial Fees (EJS/self-adjudication; SPA)
Publication Costs (3-week newspaper requirement)
Miscellaneous Certifications (CTCs, valuations, IDs, PSA copies)

Avoid promising “no DST”: documentary stamp taxes apply to specific instruments; most EJS registrations for succession are not treated like sales/donations, but agencies may assess DST on certain instruments or ancillary papers depending on content. Have your deed vetted.

9) Common Pitfalls (and how to avoid them)

Late estate tax filing → interest/surcharges. File within 1 year; request extensions early if needed.
Skipping publication for EJS/self-adjudication → delays or denial at RD.
Ignoring minors or heirs abroad → secure guardianship/SPA with apostille first.
Wrong property regime assumptions → compute the surviving spouse’s share correctly before estate tax.
Unsettled RPT → RD will not process transfer without RPT clearances.
Using a blanket “waiver” that violates legitimes → risk of nullity or later challenges.

10) Practical Timeline Strategy

Weeks 1–2: Gather records, determine heirs/shares, draft EJS, secure SPA (if any).
Weeks 3–6: Notarize and start publication (3 weeks). In parallel, open Estate TIN, assemble BIR dossier.
Weeks 7–10: File BIR 1801, respond to exam queries, pay estate tax, claim eCAR.
Weeks 11–14: Pay transfer tax, update Tax Declaration, lodge at RD.
Weeks 15+: Claim new title. (Durations vary by agency/LGU workload and document completeness.)

11) FAQs

Q: Can we sell the property before completing the estate process? A: A buyer will require your eCAR and updated title. Some transactions use a conditional deed (heirs sell “their hereditary rights”) but buyers and banks typically insist on post-estate clean title.

Q: Do we still need court if everyone agrees? A: If requirements for EJS are met (no will, debts handled, all heirs capacitated, unanimous agreement), you can proceed without court. Otherwise, go judicial.

Q: What if the title is still in the name of my grandparent? A: You’ll likely need to settle each estate in sequence (grandparent → parent), or judiciously craft deeds that track the chain of transmission, with corresponding estate tax filings and eCARs.

Q: My parent died years ago—can we still transfer? A: Yes, but expect penalties/interest for late filing, unless you qualify for relief measures in force for the relevant period. You must still compute tax based on the law at the time of death.

Q: Is publication always required? A: For EJS and self-adjudication, yes—three consecutive weeks. Keep proof for RD/BIR.

12) Clean Paper Trail (What to Keep Forever)

Original eCAR(s)
New title(s) and CTCs
EJS/self-adjudication with publisher’s affidavit and newspaper issues
BIR 1801 and all receipts
Transfer tax & RPT receipts
RD ORs and journal entry numbers

Final Word

If you (a) map the heirs and legitimes, (b) choose the correct settlement route, (c) file the estate tax on time with full documentation, and (d) follow the LGU → Assessor → RD sequence with your eCAR, the title transfer from a deceased parent in the Philippines is straightforward—procedurally demanding, but absolutely manageable with a good checklist.