Where to Execute an Affidavit of Legal Heirs in the Philippines — Everything You Need to Know

This article is for general information only and is not a substitute for personal legal advice. Succession matters can be complex; always consult a Philippine lawyer who can examine the facts of your case.

1. What an “Affidavit of Legal Heirs” Is—and Isn’t

Concept	Key Points
Purpose	Formally attests who the compulsory and/or intestate heirs of a deceased person are, so that banks, insurers, the Land Transportation Office (LTO), Register of Deeds (RD), the Bureau of Internal Revenue (BIR), and other entities will release or transfer the decedent’s assets.
Legal Basis	– Civil Code on intestate succession (Arts. 960–1016) – Rules on Notarial Practice 2020 (A.M. No. 02-8-13-SC) for notarization – BIR Rev. Regs. No. 26-2022 (estate-tax amnesty rules) often require the affidavit as supporting document
Typical Contents	1. Identity of deceased (name, dates, last address) 2. Date and place of death (attach PSA death certificate) 3. Statement that the decedent left no will (or if there was a will, that it was not probated) 4. Complete list of heirs and their relationship/ages 5. Statement that the heirs are of legal age or represented by guardians 6. List of known properties or claims (optional; extrajudicial settlement will list them in detail) 7. Signature of all heirs, each acknowledging the truth under oath

An Affidavit of Legal Heirs is also called “Affidavit of Heirship,” especially when used in motor-vehicle transfers at the LTO. When it covers distribution of property, the instrument becomes an “Extrajudicial Settlement of Estate,” which must follow additional publication and BIR requirements.

2. Who May Execute

All surviving heirs (spouse, legitimate and illegitimate children, parents, or collateral relatives depending on the succession tier) must sign, unless:

a co-heir gives a Special Power of Attorney (SPA) authorizing another heir to sign for them; or
an heir is a minor, in which case the legal guardian or surviving parent signs.

3. Where You Can Execute the Affidavit

Location of Execution	Authority Before Whom Affidavit Is Taken	Practical Notes
Within the Philippines	Any Notary Public commissioned in the province or city/municipality where the affidavit is signed	• Notary must personally verify identity and voluntary act of each affiant. • The notarial act is “JURAT” (oath/affirmation). • Each heir may sign before different notaries in their respective locales; the document can be executed in counterparts.
Overseas Filipino Heirs	• Philippine Embassy/Consulate General (consular notarization) • Apostilled/Legalized Local Notary (if accepted by the Philippine agency concerned)	• Consular notarization yields a “Certificate of Acknowledgment/Jurat” recognized as public document in PH. • If using a local foreign notary, have the document apostilled (Hague Convention) or legalized, then attach a competent translation if not in English/Filipino.
Remote/Online Execution (Philippines)	Video-conferenced Notarization (VCN) under the Interim Rules on Remote Notarization (Supreme Court A.C. No. 127-2020)	• Still limited to areas under officially declared public emergencies where physical notarization is impracticable. Check if the notary in your province is authorized for VCN.
With Multiple Heirs Scattered Worldwide	Hybrid approach: each heir signs in their jurisdiction before a notary or consular officer; pages are collated into one integrated affidavit or executed as separate jurats referenced in a single document.	• Attach a unifying “Cover Page” or “Certification” by counsel explaining the multiple jurats. Regulatory agencies generally accept this format.

4. Drafting & Formal Requirements

Written in English or Filipino. If any heir is illiterate, the jurat must include the mandated “read and explained” clause.
Appearances: Each heir appears in person (or via VCN, if allowed) before the notary.
Documentary Stamp Tax (DST): PHP 30 fixed DST under Sec. 188, Tax Code, to be impressed on the original.
Exhibits/Attachments:
- PSA-issued death certificate
- Government-issued IDs of all heirs
- Proof of relationship (birth or marriage certificates)
- Titles, OR/CR, bank passbooks, insurance policies, if pertinent (banks/LTO may ask)
Notarial Register Entry: Notary writes in their register: document title, parties, place/date, fees, ID details.
Multiple Originals: Prepare at least three notarized originals—one each for BIR, Register of Deeds* (if land is involved), and personal file.

*If transferring titled land, the Affidavit alone is not enough; you must execute an Extrajudicial Settlement of Estate plus a Deed of Absolute Sale/Donation (if transferring to a buyer/donee). The affidavit is merely supportive.

5. After Execution—Where to File or Present

Purpose	Office Where Filed/Submitted	Additional Steps
Release of bank deposits	Deceased’s branch → Bank’s Legal/Settlement Unit	Bank may still ask for a surety bond if account > PHP 100 k.
Transfer of motor vehicle	Land Transportation Office (LTO)	Accompanied by: OR/CR, LTO Transfer Form, clearance from Philippine National Police-HPG if required.
Transfer of land title	Register of Deeds where property is located	Must come with: Extrajudicial Settlement (if there are multiple properties), BIR CAR (Certificate Authorizing Registration), proof of publication (3 consecutive weeks in a newspaper of general circulation).
Insurance proceeds	Insurer’s claims department	Insurer may still insist on letters of administration if the policy value is high or beneficiaries are contestants.
BIR estate-tax return	Revenue District Office (RDO) covering decedent’s last residence	Affidavit of Legal Heirs is listed as optional if a Judicial or Extrajudicial Settlement is already attached, but some RDOs still request it for clarity.

6. Fees and Timelines

Notarial Fees (Metro Manila benchmark, 2025): PHP 400 – 1,000 per jurat, depending on number of signatories and pages. Provincial rates may be lower.
Consular Notarization: USD 25 – 35 per document. Check latest consular schedule of fees.
Processing Time: Same-day for notarization; 1-3 banking days if bank’s legal approves promptly; weeks or months for RD/BIR steps.
Publication Cost (if later converted to extrajudicial settlement): PHP 5,000 – 15,000 depending on circulation and province.

7. Common Pitfalls & How to Avoid Them

Pitfall	Prevention Tip
Missing Heir	Obtain their SPA early or secure a waiver/quittance; otherwise the affidavit may be rejected.
Improper Notary Jurisdiction	Sign before a notary commissioned in the locality where you appear. A Makati notary cannot notarize a document signed by an affiant physically in Cebu City.
Hand-written corrections or erasures	Reprint the page instead; or have the notary countersign each alteration.
Estate has outstanding debts	Remember: For an Extrajudicial Settlement, you must state there are no debts, or all debts have been paid. If not true, use Judicial Settlement of Estate.
Overreliance on the Affidavit	For land, corporate shares, or significant assets, agencies often require additional documents (e.g., CAR, SEC endorsement, court-issued letters of administration).

8. Frequently Asked Questions

Does the affidavit expire? No, but agencies may want a recently executed version (≤ 6 months) to ensure no new heirs surfaced.
Can I execute it in the barangay hall? Barangay Captains can administer oaths only for barangay-level matters. For an affidavit intended for national agencies, use a notary public.
What if the deceased left a notarized will that was never probated? You must either probate (validate) the will in court or have all heirs agree in writing to disregard the will and proceed via intestacy—courts and the BIR may still insist on probate.
Is notarization required under law? Technically, affidavits must be sworn before an officer authorized to administer oaths (Civil Code Art. 805); notarization elevates it to a public document under the Rules on Evidence, giving it presumption of authenticity.
Can an Affidavit of Legal Heirs stand alone to transfer land? No. Land transfer after death always needs an Extrajudicial or Judicial Settlement plus tax-clearance steps. The affidavit merely identifies the heirs.

9. Practical Checklist

Draft the affidavit (lawyer-assisted template is best).
Gather PSA copies: birth, marriage, death certificates.
Photocopy valid IDs of heirs, sign originals.
Pay DST, attach stamp.
Appear before the notary/consular officer; sign and swear.
Photocopy notarized original twice; have the notary certify true copies if required.
File or present to the concerned agency with other estate documents.

10. Takeaways

Execution Venue: Before any notary public in the Philippines or a Philippine consular officer abroad; remote notarization possible but limited.
Notarial Formality: Jurat, proper identification, DST, and notarial register entry are mandatory.
Limited Function: The affidavit confirms heirship; asset transfer still demands separate instruments and tax compliance.
Multijurisdictional Heirs: Use multiple jurats or consular notarization plus apostille as needed.
Legal Guidance: Engage counsel early to harmonize affidavit wording with BIR/RD templates and avoid costly rework.

By following the above guide, you can confidently prepare and execute an Affidavit of Legal Heirs in accordance with Philippine law and praxis—streamlining the settlement of your loved one’s estate while protecting all parties’ rights.