If you’re buying real properties, make sure to have complete documents including the estate tax of the decedent, and the capital gains tax must be paid including the documentary stamp tax. But who is required to file the estate tax assuming that they failed to pay the fee? Well, the answer if the heirs of the decedent.

Generally, the estate tax return is filed within one year after the death of the decedent. However, there are some other cases, where some real properties of the decedent were sold to the other parties without paying the estate tax. If you bought real properties like land or building, you should know these facts. To understand fully regarding the estate tax train law, you may read this article Estate Tax Train Law in the Philippines

Tips in Filing of Estate Tax Train Law 2019

If you’re one of the decedents, you must file the estate tax to the place where the decedent died. Make sure also to have the following documents before submitting the charges.

  1. A valid certified copy of the Death Certificate of the decedent
  2. TIN of the heirs or decedent. However, if the decedent died without TIN, you must apply for TIN. Submit live birth for the living heirs.
  3. Notice of death
  4. For Real properties, certified an exact copy of Title of real property front and back pages.
  5. A valid certified copy of the tax declaration at the time of death (required)
  6. Lastly, certificate of No improvements issued by the assessor’s office where the properties are declared or registered.

Make sure to secure a copy of the estate tax return before buying real properties from someone aside from the title. If there is no estate tax return, it could be hard for you to transfer the legal rights to your name even though you possess the title.

Documents needed to transfer ownership

If you want to transfer the ownership of the real properties to you, make sure you have these list of documentary requirements below:

  1. Deed of an extra-judicial settlement of estate with the sale
  2. Affidavit of publication settlement
  3. BIR CAR/ Tax Clearance Certificate
  4. Estate tax
  5. Owner’s duplicate copy of the title
  6. Realty tax Clearance
  7. Tax declaration (certified real copy)
  8. Transfer tax Receipt or Clearance.


Therefore, before acquiring real properties, make sure you have the complete documents, and the estate tax return was filed. Securing those documents will make the transfer of ownership easy and hassle-free. If you want assistance regarding the filing estate tax, don’t hesitate to drop your comments below. I’m happy to help you.

This post was last modified on May 17, 2020 3:39 pm