Who Must Sign for Estate Tax Settlement on a Land Title in the Philippines
A practitioners’ guide to the signatures that matter, why they matter, and what happens if they are missing
1. Why signatures matter
The Bureau of Internal Revenue (BIR) will not issue an electronic Certificate Authorizing Registration (eCAR) unless the Estate Tax Return and the accompanying Deed of Settlement are properly signed. Without the eCAR, the Register of Deeds (RD) cannot cancel the decedent’s title and issue a new one in the heirs’ names—or in a buyer’s name if the heirs immediately sell the land. In short, the entire transfer process rises or falls on the right people signing on the right lines.
2. Legal framework
| Source | Key provisions on signatories |
|---|---|
| National Internal Revenue Code (NIRC, as amended by the TRAIN Law, R.A. 10963) | §90–§91. The executor or administrator must file the return; if none is appointed, any heir may file. |
| Civil Code (Art. 777 et seq.) | Succession opens at the moment of death; titles pass to heirs subject to encumbrances—including estate tax. |
| Rules of Court, Rule 73 | Probate court appoints executors/administrators; their written authority (letters testamentary/administration) establishes signing power. |
| R.A. 11213 (Estate Tax Amnesty, 2019) | Reiterates the same signatory hierarchy for amnesty returns. |
| LRA & RD Circulars | RD will register only deeds signed by all heirs (or their attorneys-in-fact) and duly notarized. |
3. Hierarchy of who must sign the Estate Tax Return (BIR Form 1801)
Court-appointed executor or administrator Primary signatory. Attach authenticated Letters Testamentary/Letters of Administration to prove authority.
Surviving spouse (if any)
- Must co-sign when conjugal/community property forms part of the estate.
- Even if not the executor, the spouse must file a separate “Property Relation Declaration” and sign schedules relating to conjugal assets.
Heirs when there is no executor/administrator
- Any one heir may sign for filing purposes, but all heirs (or their agents) must still sign the Deed of Settlement.
- BIR routinely requires at least the heir-signatory’s SPA from co-heirs to avoid later contests.
Guardian or legal representative
- Signs for minors, incompetents, or heirs under guardianship.
- Attach the court-approved Letters of Guardianship or Special Power of Attorney (SPA).
Attorney-in-fact
- Allowed only when armed with a specific, notarized SPA from all principals. The SPA itself must be presented to both BIR and RD.
Tip: For estates with foreign-resident heirs, consularized SPAs are mandatory.
4. Signatures on the Deed of Settlement
| Settlement mode | Who must sign |
|---|---|
| Extrajudicial Settlement by heirs (Art. 247, Rule 74 ROC) | Every heir of legal age or his/her attorney-in-fact and the surviving spouse. |
| Affidavit of Self-Adjudication (single heir only) | The lone heir + notary public. |
| Court-approved Compromise or Partition (probate estate) | Executor/administrator and all heirs, plus court approval (order) attached. |
Additional rules
- Any heir who cannot sign in person (e.g., abroad) must execute a consularized SPA.
- Publication: The signed deed must be published once a week for three consecutive weeks in a newspaper of general circulation; proof of publication is filed with RD.
5. Supporting signatures and seals
| Document | Signatories / certification |
|---|---|
| Tax Clearance & eCAR | Issued by BIR Revenue District Officer after validating signatures. |
| Sworn Declaration of No Properties (if applicable) | Executor/administrator or heir-declarant. |
| Waiver of Rights | Heir waiving + notary + witness (good practice). |
| Certification of Barangay Treasurer (fair market value for small estates) | Barangay Treasurer. |
| Tax Declaration transfer | Provincial/City Assessor signs new declaration after seeing eCAR and notarized deed. |
6. Special scenarios
- Minor heirs – The guardian signs, but court approval under Rule 97 is prudent if real property is involved.
- Unlocated heirs – Publish notice and deposit their presumptive share; executor signs return, but RD requires an Affidavit of Due Diligence to locate missing heirs.
- Foreign real property – Not subject to Philippine estate tax, yet the foreign executor’s signature on a Philippine return is optional; a Philippine-based heir can sign instead.
- Disputed will – Until the will is allowed by probate, all intestate heirs must still sign the tax return and deed; later correction deeds may be registered once probate is complete.
- Estate Tax Amnesty (June 15 2019 – June 14 2025) – Same signature rules, but the BIR waives submission of the Accountant’s Statement for gross estates ≤ ₱5 M.
7. Practical sequence for a land title transfer
Secure TINs for estate & heirs – Form 1904, signed by responsible heir/executor.
Have all heirs sign the Deed of Extrajudicial Settlement; notarize.
Publish the deed (3 weeks).
File Estate Tax Return within 1 year of death (or within amnesty window). Signatures per §3 above.
Pay estate tax & obtain eCAR.
Present eCAR + Deed + old title to RD. RD will only accept if the deed bears:
- All heirs’ notarized signatures, or SPA + attorney-in-fact’s signature;
- Surviving spouse’s signature for conjugal/com-property;
- Notary seal & 2024 notarial commission details.
RD cancels old OCT/TCT and issues new titles in heirs’ names. All new titles are signed by the RD registrar, not by the heirs.
8. Consequences of missing signatures
| Missing signatory | Immediate effect | Long-term risk |
|---|---|---|
| Executor/administrator | BIR rejects return; penalty for late filing accrues. | Civil liability for estate tax deficiency. |
| One or more heirs on deed | RD rejects registration. | Partition may be annulled; future buyers acquire voidable title. |
| Surviving spouse | BIR/RD suspend processing for community property. | Future claim for reconveyance on spouse’s ½ share. |
9. Case law highlights
- Cua vs. BIR (CTA EB 2013-23, Jan 2020): Return filed by one heir without SPA was accepted provisionally but eCAR was withheld until the rest of the heirs signed or executed waivers.
- Heirs of Malate v. CA, G.R. 119067 (1997): Partition deed void where one compulsory heir was omitted; title canceled despite RD registration.
- Domingo v. Robles, G.R. 166715 (2009): Notarization cures only the form, not the absence of an indispensable party’s signature.
10. Checklist for practitioners
- ❏ Identify all heirs (compulsory, voluntary, devisees).
- ❏ Determine if an executor/administrator has been—or must be—appointed.
- ❏ Prepare SPAs for absent heirs; have them consularized if abroad.
- ❏ Secure the surviving spouse’s written conformity.
- ❏ Notarize deeds in the province/city where any property is located (preferred).
- ❏ Attach court orders for guardianship or probate appointments.
- ❏ Review BIR Form 1801: ensure at least one responsible signatory name appears on page 4.
- ❏ File and pay within statutory period or amnesty deadline.
- ❏ Retain certified copies; RD routinely keeps the originals.
11. Key take-aways
- Rule of thumb: Everybody with a stake signs—or nobody moves the title.
- The executor/administrator leads, but cannot override compulsory heirs’ need to sign the settlement instrument.
- Signature gaps translate to registration refusals, potential nullity of titles, and tax penalties.
- With proper SPAs, notarization, and sequencing, even large, multi-heir estates can be settled without a hitch.
This material is for informational purposes only and does not constitute legal advice. Consult a Philippine tax or property lawyer for advice on specific estates.